1995 Wisconsin Act 56

56,16 Section 16. 20.835 (4) (gb) of the statutes is created to read:

20.835 (4) (gb) Special district taxes. All moneys received from the taxes imposed under s. 77.705, for the purpose of distribution to the special districts that adopt a resolution imposing taxes under subch. V of ch. 77, and for the purpose of financing a local professional baseball park district, except that of those tax revenues collected under subch. V of ch. 77 3% for the first 2 years of collection and 1.5% thereafter shall be credited to the appropriation account under s. 20.566 (1) (gd).

56,17 Section 17. 24.61 (2) (a) 7. of the statutes is created to read:

24.61 (2) (a) 7. Bonds issued by a local professional baseball park district created under subch. III of ch. 229.

56,18 Section 18 . 25.17 (3) (b) 10. of the statutes is created to read:

25.17 (3) (b) 10. Bonds issued by a local professional baseball park district created under subch. III of ch. 229.

56,19 Section 19 . 25.50 (1) (d) of the statutes, as affected by 1995 Wisconsin Act 27, is amended to read:

25.50 (1) (d) “Local government" means any county, town, village, city, power district, sewerage district, drainage district, town sanitary district, public inland lake protection and rehabilitation district, local professional baseball park district created under subch. III of ch. 229, public library system, school district or technical college district in this state, any commission, committee, board or officer of any governmental subdivision of this state, any court of this state, other than the court of appeals or the supreme court, or any authority created under s. 231.02, 233.02 or 234.02.

56,20 Section 20. 66.04 (2) (a) 3p. of the statutes is created to read:

66.04 (2) (a) 3p. Bonds issued by a local professional baseball park district created under subch. III of ch. 229.

56,21 Section 21 . 66.066 (1) (a) of the statutes is amended to read:

66.066 (1) (a) “Municipality" means any city, village, town, county, commission created by contract under s. 66.30, public inland lake protection and rehabilitation district established under s. 33.23, 33.235 or 33.24, metropolitan sewerage district created under ss. 66.20 to 66.26 or 66.88 to 66.918, town sanitary district under subch. IX of ch. 60, a local professional baseball park district created under subch. III of ch. 229 or a municipal water district or power district under ch. 198 and any other public or quasi-public corporation, officer, board or other public body empowered to borrow money and issue obligations to repay the same out of revenues. “Municipality" does not include the state or a local exposition district created under subch. II of ch. 229.

56,22 Section 22 . 66.066 (1) (c) of the statutes is amended to read:

66.066 (1) (c) “Revenue" means all moneys received from any source by a public utility and all rentals and fees and in the case of a local professional baseball park district created under subch. III of ch. 229 includes tax revenues deposited into a special fund under s. 229.685 and payments made into a special debt service reserve fund under s. 229.74.

56,23 Section 23 . 66.066 (5) of the statutes is created to read:

66.066 (5) Revenue bonds issued by a local professional baseball park district created under subch. III of ch. 229 are subject to the provisions in ss. 229.72 to 229.81.

56,24 Section 24 . 66.067 of the statutes is amended to read:

66.067 Public works projects. For financing purposes, garbage incinerators, toll bridges, swimming pools, tennis courts, parks, playgrounds, golf links, bathing beaches, bathhouses, street lighting, city halls, village halls, town halls, courthouses, jails, schools, cooperative educational service agencies, hospitals, homes for the aged or indigent, regional projects, waste collection and disposal operations, systems of sewerage, local professional baseball park facilities and any and all other necessary public works projects undertaken by any municipality are public utilities within the meaning of s. 66.066.

56,25 Section 25. 66.30 (1) (a) of the statutes is amended to read:

66.30 (1) (a) In this section “municipality" means the state or any department or agency thereof, or any city, village, town, county, school district, public library system, public inland lake protection and rehabilitation district, sanitary district, farm drainage district, metropolitan sewerage district, sewer utility district, solid waste management system created under s. 59.07 (135), local exposition district created under subch. II of ch. 229, local professional baseball park district created under subch. III of ch. 229, water utility district, mosquito control district, municipal electric company, county or city transit commission, commission created by contract under this section, taxation district or regional planning commission.

56,26 Section 26 . 71.05 (1) (c) of the statutes is renumbered 71.05 (1) (c) (intro.) and amended to read:

71.05 (1) (c) Certain interest income. (intro.) Interest received on bonds or notes issued by the any of the following:

1. The Wisconsin housing and economic development authority under s. 234.65, if the bonds are used to fund an economic development loan to finance construction, renovation or development of property that would be exempt under s. 70.11 (36).

56,27 Section 27 . 71.05 (1) (c) 4. of the statutes is created to read:

71.05 (1) (c) 4. A local professional baseball park district created under subch. III of ch. 229.

56,28 Section 28 . 71.05 (1) (d) (title) of the statutes is repealed.

56,29 Section 29 . 71.05 (1) (d) of the statutes is renumbered 71.05 (1) (c) 2. and amended to read:

71.05 (1) (c) 2. Interest received on bonds issued by the The Wisconsin housing and economic development authority, if the bonds are to fund a loan under s. 234.935.

56,30 Section 30 . 71.05 (1) (e) (title) of the statutes is repealed.

56,31 Section 31 . 71.05 (1) (e) of the statutes is renumbered 71.05 (1) (c) 3. and amended to read:

71.05 (1) (c) 3. Interest received on bonds issued by a A local exposition district created under subch. II of ch. 229.

56,32 Section 32 . 71.26 (1) (bm) of the statutes is amended to read:

71.26 (1) (bm) (title) Certain local districts. Income of a local exposition district created under subch. II of ch. 229 or a local professional baseball park district created under subch. III of ch. 229.

56,33 Section 33 . 71.26 (1m) (g) of the statutes is created to read:

71.26 (1m) (g) Those issued under s. 66.066 by a local professional baseball park district.

56,34 Section 34 . 71.36 (1m) of the statutes, as affected by 1995 Wisconsin Act 27, is amended to read:

71.36 (1m) A tax-option corporation may deduct from its net income all amounts included in the Wisconsin adjusted gross income of its shareholders, the capital gain deduction under s. 71.05 (6) (b) 9. and all amounts not taxable to nonresident shareholders under ss. 71.04 (1) and (4) to (9) and 71.362. For purposes of this subsection, interest on federal obligations, obligations issued under s. 66.066 by a local professional baseball park district, obligations issued under ss. 66.40, 66.431 and 66.4325, obligations issued under s. 234.65 to fund an economic development loan to finance construction, renovation or development of property that would be exempt under s. 70.11 (36) and obligations issued under subch. II of ch. 229 is not included in shareholders' income. The proportionate share of the net loss of a tax-option corporation shall be attributed and made available to shareholders on a Wisconsin basis but subject to the limitation and carry-over rules as prescribed by section 1366 (d) of the internal revenue code. Net operating losses of the corporation to the extent attributed or made available to a shareholder may not be used by the corporation for further tax benefit. For purposes of computing the Wisconsin adjusted gross income of shareholders, tax-option items shall be reported by the shareholders and those tax-option items, including capital gains and losses, shall retain the character they would have if attributed to the corporation, including their character as business income. In computing the tax liability of a shareholder, no credit against gross tax that would be available to the tax-option corporation if it were a nontax-option corporation may be claimed.

56,35 Section 35 . 71.45 (1t) (g) of the statutes is created to read:

71.45 (1t) (g) Those issued under s. 66.066 by a local professional baseball park district.

56,36 Section 36 . Chapter 77 (title) of the statutes is amended to read:

CHAPTER 77
TAXATION OF FOREST CROPLANDS;
REAL ESTATE TRANSFER FEES;
SALES AND USE TAXES;
COUNTY and special district
SALES AND USE TAXES;
MANAGED FOREST LAND;
TEMPORARY RECYCLING SURCHARGE;
LOCAL FOOD AND BEVERAGE TAX;
LOCAL RENTAL CAR TAX

56,37 Section 37 . Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes is amended to read:

CHAPTER 77

SUBCHAPTER V
COUNTY and special district
SALES AND USE TAXES

56,38 Section 38 . 77.705 of the statutes is created to read:

77.705 Adoption by resolution. A local professional baseball park district created under subch. III of ch. 229, by resolution under s. 229.68 (15), may impose a sales tax and a use tax under this subchapter at a rate of no more than 0.1% of the gross receipts or sales price. Those taxes may be imposed only in their entirety. The resolution shall be effective on the first day of the first month that begins at least 30 days after the adoption of the resolution.

56,39 Section 39 . 77.707 of the statutes is created to read:

77.707 Sunset. Retailers and the department of revenue may not collect a tax under s. 77.705 for any local professional baseball park district created under subch. III of ch. 229 after the calendar quarter during which the local professional baseball park district board makes a certification to the department of revenue under s. 229.685 (2), except that the department of revenue may collect from retailers taxes that accrued before that calendar quarter and fees, interest and penalties that relate to those taxes.

56,40 Section 40 . 77.71 (intro.) and (1) of the statutes are amended to read:

77.71 (title) Imposition of county and special district sales and use taxes. (intro.) Whenever a county sales and use tax ordinance is adopted under s. 77.70 or a special district resolution is adopted under s. 77.705, the following taxes are imposed:

(1) For the privilege of selling, leasing or renting tangible personal property and for the privilege of selling, performing or furnishing services a sales tax is imposed upon retailers at the rate of 0.5% in the case of a county tax or at the rate under s. 77.705 in the case of a special district tax of the gross receipts from the sale, lease or rental of tangible personal property, except property taxed under sub. (4), sold, leased or rented at retail in the county or special district or from selling, performing or furnishing services described under s. 77.52 (2) in the county or special district.

56,41 Section 41 . 77.71 (2) of the statutes, as affected by 1995 Wisconsin Act 27, is amended to read:

77.71 (2) An excise tax is imposed at the rate of 0.5% in the case of a county tax or at the rate under s. 77.705 in the case of a special district tax of the sales price upon every person storing, using or otherwise consuming in the county or special district tangible personal property or services if the property or service is subject to the state use tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3) or (4) has been paid relieves the buyer of liability for the tax under this subsection and except that if the buyer has paid a similar local tax in another state on a purchase of the same property or services that tax shall be credited against the tax under this subsection and except that for motor vehicles that are used for a purpose in addition to retention, demonstration or display while held for sale in the regular course of business by a dealer the tax under this subsection is imposed not on the sales price but on the amount under s. 77.53 (1m).

56,42 Section 42 . 77.71 (3) and (4) of the statutes are amended to read:

77.71 (3) An excise tax is imposed upon a contractor engaged in construction activities within the county or special district, at the rate of 0.5% in the case of a county tax or at the rate under s. 77.705 in the case of a special district tax of the sales price of tangible personal property that is used in constructing, altering, repairing or improving real property and that becomes a component part of real property in that county or special district, unless the contractor has paid the sales tax of a county in the case of a county tax or of a special district in the case of a special district tax in this state on that property, and except that if the buyer has paid a similar local sales tax in another state on a purchase of the same property that tax shall be credited against the tax under this subsection.

(4) An excise tax is imposed at the rate of 0.5% in the case of a county tax or at the rate under s. 77.705 in the case of a special district tax of the sales price upon every person storing, using or otherwise consuming a motor vehicle, boat, snowmobile, mobile home not exceeding 45 feet in length, trailer, semitrailer, all-terrain vehicle or aircraft, if that property must be registered or titled with this state and if that property is to be customarily kept in a county that has in effect an ordinance under s. 77.70 or in a special district that has in effect a resolution under s. 77.705, except that if the buyer has paid a similar local sales tax in another state on a purchase of the same property that tax shall be credited against the tax under this subsection.

56,43 Section 43 . 77.73 of the statutes is amended to read:

77.73 Jurisdiction to tax. (1) Retailers making deliveries in their company-operated vehicles of tangible personal property, or of property on which taxable services were performed, to purchasers in a county or special district are doing business in that county or special district, and that county or special district has jurisdiction to impose the taxes under this subchapter on them.

(2) Counties and special districts do not have jurisdiction to impose the tax under s. 77.71 (2) in regard to tangible personal property purchased in a sale that is consummated in another county or special district in this state that does not have in effect an ordinance or resolution imposing the taxes under this subchapter and later brought by the buyer into the county or special district that has imposed a tax under s. 77.71 (2).

56,44 Section 44 . 77.75 of the statutes is amended to read:

77.75 Reports. Every person subject to county or special district sales and use taxes shall, for each reporting period, record that person's sales made in the enacting county or special district that has imposed those taxes separately from sales made elsewhere in this state and report the measure of the county or special district sales and use taxes and the tax due thereon separately to the department of revenue on forms to be provided by the department.

56,45 Section 45 . 77.76 (1) of the statutes is amended to read:

77.76 (1) The department of revenue shall have full power to levy, enforce and collect county and special district sales and use taxes and may take any action, conduct any proceeding, impose interest and penalties and in all respects proceed as it is authorized to proceed for the taxes imposed by subch. III. The department of transportation and the department of natural resources may administer the county and special district sales and use taxes in regard to items under s. 77.61 (1).

56,46 Section 46 . 77.76 (2) of the statutes is amended to read:

77.76 (2) Judicial and administrative review of departmental determinations shall be as provided in subch. III for state sales and use taxes, and no county or special district may intervene in any matter related to the levy, enforcement and collection of the taxes under this subchapter.

56,47 Section 47 . 77.76 (3m) of the statutes is created to read:

77.76 (3m) From the appropriation under s. 20.835 (4) (gb) the department, for the first 2 years of collection, shall distribute 97% of the special district taxes reported for each special district that has imposed taxes under this subchapter, minus the special district portion of the retailers' discounts, to the special district no later than the end of the 3rd month following the end of the calendar quarter in which such amounts were reported. From the appropriation under s. 20.835 (4) (gb) the department, after the first 2 years of collection, shall distribute 98.5% of the special district taxes reported for each special district that has imposed taxes under this subchapter, minus the special district portion of the retailers' discount, to the special district no later than the end of the 3rd month following the end of the calendar quarter in which such amounts were reported. At the time of distribution the department shall indicate the taxes reported by each taxpayer. In this subsection, the “special district portion of the retailers' discount" is the amount determined by multiplying the total retailers' discount by a fraction the numerator of which is the gross special district sales and use taxes payable and the denominator of which is the sum of the gross state and special district sales and use taxes payable. The special district taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments and all other adjustments of the special district taxes previously distributed. Interest paid on refunds of special district sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (gb) at the rate paid by this state under s. 77.60 (1) (a). Any special district receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).

56,48 Section 48 . 77.77 of the statutes is amended to read:

77.77 Transitional provisions. (1) The gross receipts from services subject to the tax under s. 77.52 (2) are not subject to the county taxes under this subchapter, and the incremental amount of tax caused by a rate increase applicable to those services is not due, if those services are billed to the customer and paid for before the effective date of the county ordinance, special district resolution or rate increase, whether the service is furnished to the customer before or after that date.

(2) Lease or rental receipts from tangible personal property that the lessor is obligated to furnish at a fixed price under a contract entered into before the effective date of a county ordinance or special district resolution are subject to the county taxes under this subchapter on the effective date of the ordinance or resolution, as provided for the state sales tax under s. 77.54 (18).

(3) The sale of building materials to contractors engaged in the business of constructing, altering, repairing or improving real estate for others is not subject to the county taxes under this subchapter, and the incremental amount of tax caused by the rate increase applicable to those materials is not due, if the materials are affixed and made a structural part of real estate, and the amount payable to the contractor is fixed without regard to the costs incurred in performing a written contract that was irrevocably entered into prior to the effective date of the county ordinance, special district resolution or rate increase or that resulted from the acceptance of a formal written bid accompanied by a bond or other performance guaranty that was irrevocably submitted before that date.

56,49 Section 49 . 77.78 of the statutes is amended to read:

77.78 Registration. No motor vehicle, boat, snowmobile, mobile home not exceeding 45 feet in length, trailer, semitrailer, all-terrain vehicle or aircraft that is required to be registered by this state may be registered or titled by this state unless the registrant files a sales and use tax report and pays the county tax and special district tax at the time of registering or titling to the state agency that registers or titles the property. That state agency shall transmit those tax revenues to the department of revenue.

56,50 Section 50 . 219.09 (1) (c) of the statutes is created to read:

219.09 (1) (c) A local professional baseball park district created under subch. III of ch. 229.

56,51 Section 51 . Subchapter III of chapter 229 [precedes 229.64] of the statutes is created to read:

Chapter 229

Subchapter III
Local professional
baseball park districts

229.64 Legislative declaration. (1) The legislature determines that the provision of assistance by state agencies to a district under this subchapter, any appropriation of funds to a district under this subchapter and the moral obligation pledge under s. 229.74 (7) serve a statewide public purpose by assisting the development of a professional baseball park in the state for providing recreation, by encouraging economic development and tourism, by reducing unemployment and by bringing needed capital into the state for the benefit and welfare of people throughout the state. The legislature determines that the taxes that may be imposed by a district under subch. V of ch. 77 are special taxes that are generated apart from any direct annual tax on taxable property.

(2) The legislature determines that a district including a county with a population of more than 500,000 serves a public purpose in that county and all counties that are contiguous to that county by providing recreation, by encouraging economic development and tourism, by reducing unemployment and by bringing needed capital into the multicounty area for the benefit of people in the multicounty area.

229.65 Definitions. In this subchapter:

(1) “Baseball park facilities" means property, tangible or intangible, owned in whole or in substantial part, operated or leased by a district that is principally for professional baseball including parking lots, garages, restaurants, parks, concession facilities, entertainment facilities and transportation facilities, and other functionally related or auxiliary facilities or structures.

(2) “Bond" means any bond, note or other obligation issued under s. 66.066 by a district.

(3) “Bond resolution" means a resolution of the district board authorizing the issuance of, or providing terms and conditions related to, bonds and includes, where appropriate, any trust agreement, trust indenture, indenture of mortgage or deed of trust providing terms and conditions for bonds.

(4) “Chief executive officer" means the county executive of a county or, if the county does not have a county executive, the chairperson of the county board of supervisors.

(5) “District" means a special district created under this subchapter.

(6) “District board" means the governing board of a district.

(7) “Supermajority" means not less than 60% of the members of the district board.

229.66 Creation and organization. (1) There is created, for each jurisdiction under s. 229.67, a special district that is a local governmental unit, that is a body corporate and politic, that is separate and distinct from, and independent of, the state, that has the powers under s. 229.68 and the name of which includes “Professional Baseball Park District".