LRBs0147/1
KP:cdc
2023 - 2024 LEGISLATURE
SENATE SUBSTITUTE AMENDMENT 1,
TO SENATE BILL 451
November 10, 2023 - Offered by Senator Ballweg.
SB451-SSA1,1,3
1An Act to renumber and amend 66.1113 (2) (d); and
to create 66.1113 (2) (d)
22. of the statutes;
relating to: use of premier resort area tax revenues by
3certain municipalities.
Analysis by the Legislative Reference Bureau
This bill allows any municipality that has enacted an ordinance imposing a
premier resort area tax that was effective before January 1, 2000, to use the proceeds
from the tax to pay for public safety expenses, in addition to infrastructure expenses.
Under current law, premier resort areas may impose taxes on the gross receipts
from the sale, lease, or rental of goods or services that are subject to the general sales
and use tax and are sold by tourism-related retailers. The proceeds of the tax may
be used only to pay for infrastructure expenses within the jurisdiction of the premier
resort area. The definition of “infrastructure expenses” includes the costs of
purchasing, constructing, or improving parking lots; transportation facilities,
including roads and bridges; sewer and water facilities; recreational facilities;
exposition center facilities; fire fighting equipment; and police vehicles.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB451-SSA1,1
1Section
1. 66.1113 (2) (d) of the statutes is renumbered 66.1113 (2) (d) 1. and
2amended to read:
SB451-SSA1,2,53
66.1113
(2) (d) 1.
The Except as provided under subd. 2., the proceeds from a
4tax that is imposed under s. 77.994 and this subsection may be used only to pay for
5infrastructure expenses within the jurisdiction of a premier resort area.
SB451-SSA1,2
6Section 2
. 66.1113 (2) (d) 2. of the statutes is created to read:
SB451-SSA1,2,117
66.1113
(2) (d) 2. A municipality that enacted an ordinance imposing the tax
8under s. 77.994 (1) that became effective before January 1, 2000, may use the
9proceeds from the tax that is imposed under s. 77.994 and this subsection only to pay
10for infrastructure expenses and public safety expenses within the jurisdiction of a
11premier resort area.
