AB892-ASA3, s. 1 12Section 1. 13.94 (4) (a) 1. of the statutes, as affected by 1999 Wisconsin Act 9,
13is amended to read:
AB892-ASA3,3,414 13.94 (4) (a) 1. Every state department, board, examining board, affiliated
15credentialing board, commission, independent agency, council or office in the
16executive branch of state government; all bodies created by the legislature in the
17legislative or judicial branch of state government; any public body corporate and
18politic created by the legislature including specifically a professional baseball park
19district, a local professional football stadium district and a family care district
20created under s. 46.2895; every Wisconsin works agency under subch. III of ch. 49;
21every provider of medical assistance under subch. IV of ch. 49; technical college
22district boards; development zones designated under s. 560.71; every county
23department under s. 51.42 or 51.437; every nonprofit corporation or cooperative to

1which moneys are specifically appropriated by state law; and every corporation,
2institution, association or other organization which receives more than 50% of its
3annual budget from appropriations made by state law, including subgrantee or
4subcontractor recipients of such funds.
AB892-ASA3, s. 2 5Section 2. 13.94 (10) of the statutes is amended to read:
AB892-ASA3,3,136 13.94 (10) Financial status of local certain professional baseball park
7sports districts. As promptly as possible following the end of each state fiscal
8biennium in which there are outstanding bonds or notes issued by a local
9professional baseball park district created under subch. III of ch. 229 that are subject
10to s. 229.74 (7) or by a local professional football stadium district created under
11subch. IV of ch. 229 that are subject to s. 229.830 (7)
, the legislative audit bureau
12shall submit a report to the cochairpersons of the joint committee on finance
13concerning the financial status of that district.
AB892-ASA3, s. 3 14Section 3. 16.70 (14) of the statutes is amended to read:
AB892-ASA3,3,1615 16.70 (14) "State" does not include a district created under subch. II or, III or
16IV
of ch. 229.
AB892-ASA3, s. 4 17Section 4. 18.03 (5s) of the statutes is amended to read:
AB892-ASA3,3,2118 18.03 (5s) Upon the request of a local professional baseball park district
19created under subch. III of ch. 229 or a local professional football stadium district
20created under subch. IV of ch. 229
, the commission may serve as financial consultant
21to assist and coordinate the issuance of the bonds of a district.
AB892-ASA3, s. 5 22Section 5. 19.42 (13) (a) of the statutes is amended to read:
AB892-ASA3,4,323 19.42 (13) (a) All positions to which individuals are regularly appointed by the
24governor, except the position of trustee of any private higher educational institution
25receiving state appropriations and, the position of member of the district board of a

1local professional baseball park district created under subch. III of ch. 229 and the
2position of member of the district board of a local professional football stadium
3district created under subch. IV of ch. 229
.
AB892-ASA3, s. 6 4Section 6. 19.59 (1) (a) of the statutes is amended to read:
AB892-ASA3,4,145 19.59 (1) (a) No local public official may use his or her public position or office
6to obtain financial gain or anything of substantial value for the private benefit of
7himself or herself or his or her immediate family, or for an organization with which
8he or she is associated. A violation of this paragraph includes the acceptance of free
9or discounted admissions to a professional baseball or football game by a member of
10the district board of a local professional baseball park district created under subch.
11III of ch. 229 or a local professional football stadium district created under subch. IV
12of ch. 229
. This paragraph does not prohibit a local public official from using the title
13or prestige of his or her office to obtain campaign contributions that are permitted
14and reported as required by ch. 11.
AB892-ASA3, s. 7 15Section 7. 19.59 (1) (g) 1. a. of the statutes is amended to read:
AB892-ASA3,4,1816 19.59 (1) (g) 1. a. "District" means a local professional baseball park district
17created under subch. III of ch. 229 or a local professional football stadium district
18created under subch. IV of ch. 229
.
AB892-ASA3, s. 8 19Section 8. 20.005 (3) (schedule) of the statutes: at the appropriate place, insert
20the following amounts for the purposes indicated: - See PDF for table PDF - See PDF for table PDF
AB892-ASA3, s. 9 1Section 9. 20.395 (1) (gv) of the statutes is created to read:
AB892-ASA3,5,42 20.395 (1) (gv) Transportation aids to local professional football stadium
3districts.
As a continuing appropriation, the amounts in the schedule for
4transportation aids to local professional football stadium districts under s. 85.62.
AB892-ASA3, s. 10 5Section 10. 20.566 (1) (ge) of the statutes is created to read:
AB892-ASA3,5,106 20.566 (1) (ge) Administration of local professional football stadium district
7taxes
. From the moneys transferred from the appropriation account under s. 20.835
8(4) (ge), the amounts in the schedule for administering the special district taxes
9imposed under s. 77.706 by a local professional football stadium district created
10under subch. IV of ch. 229.
AB892-ASA3, s. 10e 11Section 10e. 20.566 (1) (hp) of the statutes, as affected by 1999 Wisconsin Act
129
, is amended to read:
AB892-ASA3,6,6
120.566 (1) (hp) Administration of endangered resource and professional
2football district
voluntary payments. The amounts in the schedule for the payment
3of all administrative costs, including data processing costs, incurred in
4administering ss. 71.10 (5) and (5e) and 71.30 (10). All moneys certified under ss.
571.10 (5) (h) 1. and 71.30 (10) (h) 1. and the moneys specified for deposit in this
6appropriation under s. 71.10 (5e) (h) 4.
shall be credited to this appropriation.
AB892-ASA3, s. 11 7Section 11. 20.835 (4) (ge) of the statutes is created to read:
AB892-ASA3,6,138 20.835 (4) (ge) Local professional football stadium district taxes. All moneys
9received from the taxes imposed under s. 77.706, for the purpose of distribution to
10the special districts that adopt a resolution imposing taxes under subch. V of ch. 77,
11and for the purpose of financing a local professional football stadium district, except
12that, of those tax revenues collected under subch. V of ch. 77, 1.5% shall be credited
13to the appropriation account under s. 20.566 (1) (ge).
AB892-ASA3, s. 12 14Section 12. 20.867 (5) of the statutes is created to read:
AB892-ASA3,6,1815 20.867 (5) Services to nonstate governmental units. (g) Financial consulting
16services.
All moneys received from local professional football stadium districts for
17financial consulting services provided under s. 18.03 (5s), to be used to provide those
18services.
AB892-ASA3, s. 13 19Section 13. 24.61 (2) (a) 8. of the statutes is created to read:
AB892-ASA3,6,2120 24.61 (2) (a) 8. Bonds issued by a local professional football stadium district
21created under subch. IV of ch. 229.
AB892-ASA3, s. 14 22Section 14. 25.17 (3) (b) 11. of the statutes is created to read:
AB892-ASA3,6,2423 25.17 (3) (b) 11. Bonds issued by a local professional football stadium district
24created under subch. IV of ch. 229.
AB892-ASA3, s. 15
1Section 15. 25.50 (1) (d) of the statutes, as affected by 1999 Wisconsin Act 9,
2is amended to read:
AB892-ASA3,7,113 25.50 (1) (d) "Local government" means any county, town, village, city, power
4district, sewerage district, drainage district, town sanitary district, public inland
5lake protection and rehabilitation district, local professional baseball park district
6created under subch. III of ch. 229, family care district under s. 46.2895, local
7professional football stadium district created under subch. IV of ch. 229,
public
8library system, school district or technical college district in this state, any
9commission, committee, board or officer of any governmental subdivision of this
10state, any court of this state, other than the court of appeals or the supreme court,
11or any authority created under s. 231.02, 233.02 or 234.02.
AB892-ASA3, s. 15m 12Section 15m. 32.02 (1) of the statutes is amended to read:
AB892-ASA3,7,2313 32.02 (1) Any county, town, village, city, including villages and cities
14incorporated under general or special acts, school district, the department of health
15and family services, the department of corrections, the board of regents of the
16university of Wisconsin system, the building commission, a commission created by
17contract under s. 66.30, with the approval of the municipality in which condemnation
18is proposed, or any public board or commission, for any lawful purpose, but in the
19case of city and village boards or commissions approval of that action is required to
20be granted by the governing body. A mosquito control commission, created under s.
2159.70 (12), may not acquire property by condemnation. A local professional football
22stadium district board, created under subch. IV of ch. 229, may not acquire property
23by condemnation.
AB892-ASA3, s. 16 24Section 16. 66.04 (2) (a) (intro.) of the statutes is amended to read:
AB892-ASA3,8,5
166.04 (2) (a) (intro.) Any county, city, village, town, school district, drainage
2district, technical college district or other governing board, as defined by s. 34.01 (1),
3other than a local professional football stadium district board created under subch.
4IV of ch. 229,
may invest any of its funds not immediately needed in any of the
5following:
AB892-ASA3, s. 17 6Section 17. 66.04 (2) (a) 3q. of the statutes is created to read:
AB892-ASA3,8,87 66.04 (2) (a) 3q. Bonds issued by a local professional football stadium district
8created under subch. IV of ch. 229.
AB892-ASA3, s. 18 9Section 18. 66.066 (1) (a) of the statutes is amended to read:
AB892-ASA3,8,2010 66.066 (1) (a) "Municipality" means any city, village, town, county, commission
11created by contract under s. 66.30, public inland lake protection and rehabilitation
12district established under s. 33.23, 33.235 or 33.24, metropolitan sewerage district
13created under ss. 66.20 to 66.26 or 66.88 to 66.918, town sanitary district under
14subch. IX of ch. 60, a local professional baseball park district created under subch.
15III of ch. 229, a local professional football stadium district created under subch. IV
16of ch. 229
or a municipal water district or power district under ch. 198 and any other
17public or quasi-public corporation, officer, board or other public body empowered to
18borrow money and issue obligations to repay the same out of revenues.
19"Municipality" does not include the state or a local exposition district created under
20subch. II of ch. 229.
AB892-ASA3, s. 19 21Section 19. 66.066 (1) (c) of the statutes is amended to read:
AB892-ASA3,9,422 66.066 (1) (c) "Revenue" means all moneys received from any source by a public
23utility and all rentals and fees and, in the case of a local professional baseball park
24district created under subch. III of ch. 229 includes tax revenues deposited into a
25special fund under s. 229.685 and payments made into a special debt service reserve

1fund under s. 229.74 and, in the case of a local professional football stadium district
2created under subch. IV of ch. 229 includes tax revenues deposited into a special fund
3under s. 229.825 and payments made into a special debt service reserve fund under
4s. 229.830
.
AB892-ASA3, s. 20 5Section 20. 66.066 (5) of the statutes is renumbered 66.066 (5) (a).
AB892-ASA3, s. 21 6Section 21. 66.066 (5) (b) of the statutes is created to read:
AB892-ASA3,9,97 66.066 (5) (b) Revenue bonds issued by a local professional football stadium
8district created under subch. IV of ch. 229 are subject to the provisions in ss. 229.829
9to 229.834.
AB892-ASA3, s. 22 10Section 22. 66.067 of the statutes is amended to read:
AB892-ASA3,9,19 1166.067 Public works projects. For financing purposes, garbage
12incinerators, toll bridges, swimming pools, tennis courts, parks, playgrounds, golf
13links, bathing beaches, bathhouses, street lighting, city halls, village halls, town
14halls, courthouses, jails, schools, cooperative educational service agencies, hospitals,
15homes for the aged or indigent, child care centers, as defined in s. 231.01 (3c),
16regional projects, waste collection and disposal operations, systems of sewerage,
17local professional baseball park facilities, local professional football stadium
18facilities
and any and all other necessary public works projects undertaken by any
19municipality are public utilities within the meaning of s. 66.066.
AB892-ASA3, s. 23 20Section 23. 66.30 (1) (a) of the statutes, as affected by 1999 Wisconsin Act 9,
21is amended to read:
AB892-ASA3,9,2522 66.30 (1) (a) In this section "municipality" means the state or any department
23or agency thereof, or any city, village, town, county, school district, public library
24system, public inland lake protection and rehabilitation district, sanitary district,
25farm drainage district, metropolitan sewerage district, sewer utility district, solid

1waste management system created under s. 59.70 (2), local exposition district
2created under subch. II of ch. 229, local professional baseball park district created
3under subch. III of ch. 229, local professional football stadium district created under
4subch. IV of ch. 229,
family care district under s. 46.2895, water utility district,
5mosquito control district, municipal electric company, county or city transit
6commission, commission created by contract under this section, taxation district or
7regional planning commission.
AB892-ASA3, s. 24 8Section 24. 71.05 (1) (c) 5. of the statutes is created to read:
AB892-ASA3,10,109 71.05 (1) (c) 5. A local professional football stadium district created under
10subch. IV of ch. 229.
AB892-ASA3, s. 24m 11Section 24m. 71.10 (5e) of the statutes is created to read:
AB892-ASA3,10,1312 71.10 (5e) Local professional football stadium district debt service
13donation.
(a) Definitions. In this subsection:
AB892-ASA3,10,1414 1. "Department" means the department of revenue.
AB892-ASA3,10,1715 2. "Football donation" means a designation made under this subsection, the net
16proceeds of which shall be deposited into the special fund under s. 229.825 to be used
17for debt service as described in s. 229.825 (2).
AB892-ASA3,10,2118 (b) Voluntary payments. 1. `Designation on return.' Every individual filing an
19income tax return who has a tax liability or is entitled to a tax refund may designate
20on the return any amount of additional payment or any amount of a refund due that
21individual as a football donation.
AB892-ASA3,10,2422 2. `Designation added to tax owed.' If the individual owes any tax, the
23individual shall remit in full the tax due and the amount designated on the return
24as a football donation when the individual files a tax return.
AB892-ASA3,11,4
13. `Designation deducted from refund.' Except as provided in par. (d), if the
2individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80
3(3), the department shall deduct the amount designated on the return as a football
4donation from the amount of the refund.
AB892-ASA3,11,75 (c) Errors; failure to remit correct amount. If an individual who owes taxes fails
6to remit an amount equal to or in excess of the total of the actual tax due, after error
7corrections, and the amount designated on the return as a football donation:
AB892-ASA3,11,128 1. The department shall reduce the designation for the football donation to
9reflect the amount remitted in excess of the actual tax due, after error corrections,
10if the individual remitted an amount in excess of the actual tax due, after error
11corrections, but less than the total of the actual tax due, after error corrections, and
12the amount originally designated on the return as a football donation.
AB892-ASA3,11,1413 2. The designation for the football donation is void if the individual remitted
14an amount equal to or less than the actual tax due, after error corrections.
AB892-ASA3,11,2015 (d) Errors; insufficient refund. If an individual who is owed a refund that does
16not equal or exceed the amount designated on the return as a football donation, after
17crediting under ss. 71.75 (9) and 71.80 (3) and after error corrections, the department
18shall reduce the designation for the football donation to reflect the actual amount of
19the refund that the individual is otherwise owed, after crediting under ss. 71.75 (9)
20and 71.80 (3) and after error corrections.
AB892-ASA3,11,2221 (e) Conditions. If an individual places any conditions on a designation for the
22football donation, the designation is void.
AB892-ASA3,11,2523 (f) Void designation. If a designation for the football donation is void, the
24department shall disregard the designation and determine amounts due, owed,
25refunded and received without regard to the void designation.
AB892-ASA3,12,4
1(g) Tax return. The secretary of revenue shall provide a place for the
2designations under this subsection on the individual income tax return, and the
3secretary shall highlight that place on the return by a symbol chosen by the
4department that relates to a football stadium, as defined in s. 229.821 (6).
AB892-ASA3,12,75 (h) Certification of amounts. Annually, on or before September 15, the
6secretary of revenue shall certify to the district board under subch. IV of ch. 229, the
7department of administration and the state treasurer:
AB892-ASA3,12,108 1. The total amount of the administrative costs, including data processing
9costs, incurred by the department in administering this subsection during the
10previous fiscal year.
AB892-ASA3,12,1211 2. The total amount received from all designations for football donations made
12by taxpayers during the previous fiscal year.
AB892-ASA3,12,1513 3. The net amount remaining after the administrative costs, including data
14processing costs, under subd. 1. are subtracted from the total received under subd.
152.
AB892-ASA3,12,2116 4. From the moneys received from designations for football donations, an
17amount equal to the sum of administrative expenses, including data processing
18costs, certified under subd. 1. shall be deposited into the general fund and credited
19to the appropriation under s. 20.566 (1) (hp), and the net amount remaining that is
20certified under subd. 3. shall be deposited into the special fund created under s.
21229.825 and credited for debt service as described in s. 229.825 (2).
AB892-ASA3,13,322 (i) Amounts subject to refund. Amounts designated for football donations under
23this subsection are not subject to refund to the taxpayer unless the taxpayer submits
24information to the satisfaction of the department within 18 months after the date on
25which taxes are due or the date on which the return is filed, whichever is later, that

1the amount designated is clearly in error. Any refund granted by the department
2under this paragraph shall be deducted from the moneys received under this
3subsection in the fiscal year in which the refund is certified.
AB892-ASA3,13,64 (j) Sunset. No football donation under this subsection may be made in any
5taxable year beginning on or after January 1 of the year in which the department
6receives the certification described in s. 229.825 (3) (a).
AB892-ASA3, s. 25 7Section 25. 71.26 (1) (bm) of the statutes is amended to read:
AB892-ASA3,13,118 71.26 (1) (bm) Certain local districts. Income of a local exposition district
9created under subch. II of ch. 229 or, a local professional baseball park district
10created under subch. III of ch. 229 or a local professional football stadium district
11created under subch. IV of ch. 229
.
AB892-ASA3, s. 26 12Section 26. 71.26 (1m) (g) of the statutes is amended to read:
AB892-ASA3,13,1413 71.26 (1m) (g) Those issued under s. 66.066 by a local professional baseball
14park district or a local professional football stadium district.
AB892-ASA3, s. 27 15Section 27. 71.36 (1m) of the statutes is amended to read:
AB892-ASA3,14,1216 71.36 (1m) A tax-option corporation may deduct from its net income all
17amounts included in the Wisconsin adjusted gross income of its shareholders, the
18capital gain deduction under s. 71.05 (6) (b) 9. and all amounts not taxable to
19nonresident shareholders under ss. 71.04 (1) and (4) to (9) and 71.362. For purposes
20of this subsection, interest on federal obligations, obligations issued under s. 66.066
21by a local professional baseball park district or a local professional football stadium
22district
, obligations issued under ss. 66.40, 66.431 and 66.4325, obligations issued
23under s. 234.65 to fund an economic development loan to finance construction,
24renovation or development of property that would be exempt under s. 70.11 (36) and
25obligations issued under subch. II of ch. 229 is not included in shareholders' income.

1The proportionate share of the net loss of a tax-option corporation shall be attributed
2and made available to shareholders on a Wisconsin basis but subject to the limitation
3and carry-over rules as prescribed by section 1366 (d) of the internal revenue code.
4Net operating losses of the corporation to the extent attributed or made available to
5a shareholder may not be used by the corporation for further tax benefit. For
6purposes of computing the Wisconsin adjusted gross income of shareholders,
7tax-option items shall be reported by the shareholders and those tax-option items,
8including capital gains and losses, shall retain the character they would have if
9attributed to the corporation, including their character as business income. In
10computing the tax liability of a shareholder, no credit against gross tax that would
11be available to the tax-option corporation if it were a nontax-option corporation may
12be claimed.
AB892-ASA3, s. 28 13Section 28. 71.45 (1t) (g) of the statutes is amended to read:
AB892-ASA3,14,1514 71.45 (1t) (g) Those issued under s. 66.066 by a local professional baseball park
15district or a local professional football stadium district.
AB892-ASA3, s. 29 16Section 29. 77.54 (45) of the statutes is created to read:
AB892-ASA3,14,2517 77.54 (45) The gross receipts from the sale of and the use or other consumption
18of a one-time license or similar right to purchase admission to professional football
19games at a football stadium, as defined in s. 229.821 (6), that is granted by a
20municipality; a local professional football stadium district; or a professional football
21team or related party, as defined in s. 229.821 (12); if the person who buys the license
22or right is entitled, at the time the license or right is transferred to the person, to
23purchase admission to at least 3 professional football games in this state during one
24football season. The exemption under this subsection does not apply to a license or
25right that is sold after December 31, 2003.
AB892-ASA3, s. 30
1Section 30. 77.705 (title) of the statutes is amended to read:
AB892-ASA3,15,2 277.705 (title) Adoption by resolution; baseball park district.
AB892-ASA3, s. 31 3Section 31. 77.706 of the statutes is created to read:
AB892-ASA3,15,11 477.706 Adoption by resolution; football stadium district. A local
5professional football stadium district created under subch. IV of ch. 229, by
6resolution under s. 229.824 (15), may impose a sales tax and a use tax under this
7subchapter at a rate of no more than 0.5%, in 0.1% increments, of the gross receipts
8or sales price. Those taxes may be imposed only in their entirety. The imposition of
9the taxes under this section shall be effective on the first day of the first month that
10begins 30 days after the approval of the resolution by the electors in the district's
11jurisdiction under s. 229.824 (15).
AB892-ASA3, s. 32 12Section 32. 77.707 of the statutes is renumbered 77.707 (1).
AB892-ASA3, s. 33 13Section 33. 77.707 (2) of the statutes is created to read:
AB892-ASA3,15,2014 77.707 (2) Retailers and the department of revenue may not collect a tax under
15s. 77.706 for any local professional football stadium district created under subch. IV
16of ch. 229 after the calendar quarter during which the local professional football
17stadium district board makes all of the certifications to the department of revenue
18under s. 229.825 (3), except that the department of revenue may collect from retailers
19taxes that accrued before that calendar quarter and fees, interest and penalties that
20relate to those taxes.
AB892-ASA3, s. 34 21Section 34. 77.71 of the statutes is amended to read:
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