AB1,19,1818 71.26 (1m) (g) Those issued under subch. III of ch. 229.
AB1, s. 44 19Section 44. 71.36 (1m) of the statutes, as affected by 1995 Wisconsin Act 27,
20is amended to read:
AB1,20,1521 71.36 (1m) A tax-option corporation may deduct from its net income all
22amounts included in the Wisconsin adjusted gross income of its shareholders, the
23capital gain deduction under s. 71.05 (6) (b) 9. and all amounts not taxable to
24nonresident shareholders under ss. 71.04 (1) and (4) to (9) and 71.362. For purposes
25of this subsection, interest on federal obligations, obligations issued under ss. 66.40,

166.431 and 66.4325, obligations issued under s. 234.65 to fund an economic
2development loan to finance construction, renovation or development of property
3that would be exempt under s. 70.11 (36) and obligations issued under subch. II or
4III
of ch. 229 is not included in shareholders' income. The proportionate share of the
5net loss of a tax-option corporation shall be attributed and made available to
6shareholders on a Wisconsin basis but subject to the limitation and carry-over rules
7as prescribed by section 1366 (d) of the internal revenue code. Net operating losses
8of the corporation to the extent attributed or made available to a shareholder may
9not be used by the corporation for further tax benefit. For purposes of computing the
10Wisconsin adjusted gross income of shareholders, tax-option items shall be reported
11by the shareholders and those tax-option items, including capital gains and losses,
12shall retain the character they would have if attributed to the corporation, including
13their character as business income. In computing the tax liability of a shareholder,
14no credit against gross tax that would be available to the tax-option corporation if
15it were a nontax-option corporation may be claimed.
AB1, s. 45 16Section 45. 71.45 (1t) (g) of the statutes is created to read:
AB1,20,1717 71.45 (1t) (g) Those issued under subch. III of ch. 229.
AB1, s. 46 18Section 46. Chapter 77 (title) of the statutes is amended to read:
AB1,21,319 CHAPTER 77
20 TAXATION OF FOREST CROPLANDS;
21 REAL ESTATE TRANSFER FEES;
22 SALES AND USE TAXES;
23 COUNTY and special district
24 SALES AND USE TAXES;
25 MANAGED FOREST LAND;

1TEMPORARY RECYCLING SURCHARGE;
2 LOCAL FOOD AND BEVERAGE TAX;
3 LOCAL RENTAL CAR TAX
AB1, s. 47 4Section 47. Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes
5is amended to read:
AB1,21,66 CHAPTER 77
AB1,21,97 SUBCHAPTER V
8 COUNTY and special district
9 SALES AND USE TAXES
AB1, s. 48 10Section 48. 77.705 of the statutes is created to read:
AB1,21,16 1177.705 Adoption by resolution. A local professional baseball park district
12created under subch. III of ch. 229, by resolution under s. 229.68 (15), may impose
13a sales tax and a use tax under this subchapter at a rate of no more than 0.1% of the
14gross receipts or sales price. Those taxes may be imposed only in their entirety. The
15resolution shall be effective on the first day of the first month that begins at least 30
16days after the adoption of the resolution.
AB1, s. 49 17Section 49. 77.71 (intro.) and (1) of the statutes are amended to read:
AB1,21,21 1877.71 (title) Imposition of county and special district sales and use
19taxes.
(intro.) Whenever a county sales and use tax ordinance is adopted under s.
2077.70 or a special district resolution is adopted under s. 77.705, the following taxes
21are imposed:
AB1,22,4 22(1) For the privilege of selling, leasing or renting tangible personal property
23and for the privilege of selling, performing or furnishing services a sales tax is
24imposed upon retailers at the rate of 0.5% in the case of a county tax or at the rate
25under s. 77.705 in the case of a special district tax
of the gross receipts from the sale,

1lease or rental of tangible personal property, except property taxed under sub. (4),
2sold, leased or rented at retail in the county or special district or from selling,
3performing or furnishing services described under s. 77.52 (2) in the county or special
4district
.
AB1, s. 50 5Section 50. 77.71 (2) of the statutes, as affected by 1995 Wisconsin Act 27, is
6amended to read:
AB1,22,187 77.71 (2) An excise tax is imposed at the rate of 0.5% in the case of a county tax
8or at the rate under s. 77.705 in the case of a special district tax
of the sales price upon
9every person storing, using or otherwise consuming in the county or special district
10tangible personal property or services if the property or service is subject to the state
11use tax under s. 77.53, except that a receipt indicating that the tax under sub. (1),
12(3) or (4) has been paid relieves the buyer of liability for the tax under this subsection
13and except that if the buyer has paid a similar local tax in another state on a purchase
14of the same property or services that tax shall be credited against the tax under this
15subsection and except that for motor vehicles that are used for a purpose in addition
16to retention, demonstration or display while held for sale in the regular course of
17business by a dealer the tax under this subsection is imposed not on the sales price
18but on the amount under s. 77.53 (1m).
AB1, s. 51 19Section 51. 77.71 (3) and (4) of the statutes are amended to read:
AB1,23,420 77.71 (3) An excise tax is imposed upon a contractor engaged in construction
21activities within the county or special district, at the rate of 0.5% in the case of a
22county tax or at the rate under s. 77.705 in the case of a special district tax
of the sales
23price of tangible personal property that is used in constructing, altering, repairing
24or improving real property and that becomes a component part of real property in
25that county or special district, unless the contractor has paid the sales tax of a county

1in the case of a county tax or of a special district in the case of a special district tax
2in this state on that property, and except that if the buyer has paid a similar local
3sales tax in another state on a purchase of the same property that tax shall be
4credited against the tax under this subsection.
AB1,23,14 5(4) An excise tax is imposed at the rate of 0.5% in the case of a county tax or
6at the rate under s. 77.705 in the case of a special district tax
of the sales price upon
7every person storing, using or otherwise consuming a motor vehicle, boat,
8snowmobile, mobile home not exceeding 45 feet in length, trailer, semitrailer,
9all-terrain vehicle or aircraft, if that property must be registered or titled with this
10state and if that property is to be customarily kept in a county that has in effect an
11ordinance under s. 77.70 or in a special district that has in effect a resolution under
12s. 77.705
, except that if the buyer has paid a similar local sales tax in another state
13on a purchase of the same property that tax shall be credited against the tax under
14this subsection.
AB1, s. 52 15Section 52. 77.73 of the statutes is amended to read:
AB1,23,20 1677.73 Jurisdiction to tax. (1) Retailers making deliveries in their
17company-operated vehicles of tangible personal property, or of property on which
18taxable services were performed, to purchasers in a county or special district are
19doing business in that county or special district, and that county or special district
20has jurisdiction to impose the taxes under this subchapter on them.
AB1,24,2 21(2) Counties and special districts do not have jurisdiction to impose the tax
22under s. 77.71 (2) in regard to tangible personal property purchased in a sale that is
23consummated in another county or special district in this state that does not have
24in effect an ordinance or resolution imposing the taxes under this subchapter and

1later brought by the buyer into the county or special district that has imposed a tax
2under s. 77.71 (2).
AB1, s. 53 3Section 53. 77.75 of the statutes is amended to read:
AB1,24,9 477.75 Reports. Every person subject to county or special district sales and use
5taxes shall, for each reporting period, record that person's sales made in the enacting
6county or special district that has imposed those taxes separately from sales made
7elsewhere in this state and report the measure of the county or special district sales
8and use taxes and the tax due thereon separately to the department of revenue on
9forms to be provided by the department.
AB1, s. 54 10Section 54. 77.76 (1) of the statutes is amended to read:
AB1,24,1611 77.76 (1) The department of revenue shall have full power to levy, enforce and
12collect county and special district sales and use taxes and may take any action,
13conduct any proceeding, impose interest and penalties and in all respects proceed as
14it is authorized to proceed for the taxes imposed by subch. III. The department of
15transportation and the department of natural resources may administer the county
16and special district sales and use taxes in regard to items under s. 77.61 (1).
AB1, s. 55 17Section 55. 77.76 (2) of the statutes is amended to read:
AB1,24,2118 77.76 (2) Judicial and administrative review of departmental determinations
19shall be as provided in subch. III for state sales and use taxes, and no county or
20special district
may intervene in any matter related to the levy, enforcement and
21collection of the taxes under this subchapter.
AB1, s. 56 22Section 56. 77.76 (3m) of the statutes is created to read:
AB1,25,2023 77.76 (3m) From the appropriation under s. 20.835 (4) (gb) the department, for
24the first 2 years of collection, shall distribute 97% of the special district taxes
25reported for each special district that has imposed taxes under this subchapter,

1minus the special district portion of the retailers' discounts, to the special district no
2later than the end of the 3rd month following the end of the calendar quarter in which
3such amounts were reported. From the appropriation under s. 20.835 (4) (gb) the
4department, after the first 2 years of collection, shall distribute 98.5% of the special
5district taxes reported for each special district that has imposed taxes under this
6subchapter, minus the special district portion of the retailers' discount, to the special
7district no later than the end of the 3rd month following the end of the calendar
8quarter in which such amounts were reported. At the time of distribution the
9department shall indicate the taxes reported by each taxpayer. In this subsection,
10the "special district portion of the retailers' discount" is the amount determined by
11multiplying the total retailers' discount by a fraction the numerator of which is the
12gross special district sales and use taxes payable and the denominator of which is the
13sum of the gross state and special district sales and use taxes payable. The special
14district taxes distributed shall be increased or decreased to reflect subsequent
15refunds, audit adjustments and all other adjustments of the special district taxes
16previously distributed. Interest paid on refunds of special district sales and use taxes
17shall be paid from the appropriation under s. 20.835 (4) (gb) at the rate paid by this
18state under s. 77.60 (1) (a). Any special district receiving a report under this
19subsection is subject to the duties of confidentiality to which the department of
20revenue is subject under s. 77.61 (5).
AB1, s. 57 21Section 57. 77.77 of the statutes is amended to read:
AB1,26,2 2277.77 Transitional provisions. (1) The gross receipts from services subject
23to the tax under s. 77.52 (2) are not subject to the county taxes under this subchapter,
24and the incremental amount of tax caused by a rate increase applicable to those
25services is not due, if those services are billed to the customer and paid for before the

1effective date of the county ordinance, special district resolution or rate increase,
2whether the service is furnished to the customer before or after that date.
AB1,26,7 3(2) Lease or rental receipts from tangible personal property that the lessor is
4obligated to furnish at a fixed price under a contract entered into before the effective
5date of a county ordinance or special district resolution are subject to the county taxes
6under this subchapter on the effective date of the ordinance or resolution, as provided
7for the state sales tax under s. 77.54 (18).
AB1,26,17 8(3) The sale of building materials to contractors engaged in the business of
9constructing, altering, repairing or improving real estate for others is not subject to
10the county taxes under this subchapter, and the incremental amount of tax caused
11by the rate increase applicable to those materials is not due, if the materials are
12affixed and made a structural part of real estate, and the amount payable to the
13contractor is fixed without regard to the costs incurred in performing a written
14contract that was irrevocably entered into prior to the effective date of the county
15ordinance, special district resolution or rate increase or that resulted from the
16acceptance of a formal written bid accompanied by a bond or other performance
17guaranty that was irrevocably submitted before that date.
AB1, s. 58 18Section 58. 77.78 of the statutes is amended to read:
AB1,26,25 1977.78 Registration. No motor vehicle, boat, snowmobile, mobile home not
20exceeding 45 feet in length, trailer, semitrailer, all-terrain vehicle or aircraft that is
21required to be registered by this state may be registered or titled by this state unless
22the registrant files a sales and use tax report and pays the county tax and special
23district tax
at the time of registering or titling to the state agency that registers or
24titles the property. That state agency shall transmit those tax revenues to the
25department of revenue.
AB1, s. 59
1Section 59. 219.09 (1) (c) of the statutes is created to read:
AB1,27,32 219.09 (1) (c) A local professional baseball park district created under subch.
3III of ch. 229.
AB1, s. 60 4Section 60. Subchapter III of chapter 229 [precedes 229.64] of the statutes is
5created to read:
AB1,27,66 Chapter 229
AB1,27,97 Subchapter III
8 Local professional
9 baseball park districts
AB1,27,19 10229.64 Legislative declaration. The legislature determines that the
11provision of assistance by state agencies to a district under this subchapter, any
12appropriation of funds to a district under this subchapter and the moral obligation
13pledge under s. 229.74 (7) serve a statewide public purpose by assisting the
14development of a professional baseball park in the state for providing recreation, by
15encouraging economic development and tourism, by reducing unemployment and by
16bringing needed capital into the state for the benefit and welfare of people
17throughout the state. The legislature determines that the taxes that may be imposed
18by a district under subch. V of ch. 77 and under s. 66.75 (1m) (a) are special taxes that
19are generated apart from any direct annual tax on taxable property.
AB1,27,20 20229.65 Definitions. In this subchapter:
AB1,27,25 21(1) "Baseball park facilities" means property, tangible or intangible, owned in
22whole or in substantial part, operated or leased by a district that is principally for
23professional baseball including parking lots, garages, restaurants, parks, concession
24facilities, entertainment facilities and transportation facilities, and other
25functionally related or auxiliary facilities or structures.
AB1,28,2
1(2) "Bond" means any bond, note or other obligation issued under s. 66.066 by
2a district.
AB1,28,6 3(3) "Bond resolution" means a resolution of the district board authorizing the
4issuance of, or providing terms and conditions related to, bonds and includes, where
5appropriate, any trust agreement, trust indenture, indenture of mortgage or deed of
6trust providing terms and conditions for bonds.
AB1,28,9 7(4) "Chief executive officer" means the county executive of a county or, if the
8county does not have a county executive, the chairperson of the county board of
9supervisors.
AB1,28,10 10(5) "District" means a special district created under this subchapter.
AB1,28,11 11(6) "District board" means the governing board of a district.
AB1,28,16 12229.66 Creation and organization. (1) There is created, for each
13jurisdiction under s. 229.67, a special district that is a local governmental unit, that
14is a body corporate and politic, that is separate and distinct from, and independent
15of, the state, that has the powers under s. 229.68 and the name of which includes
16"Professional Baseball Park District".
AB1,28,19 17(2) A district is governed by its district board. The district board may adopt
18bylaws to govern the district's activities, subject to this subchapter. The district
19board shall consist of the following members:
AB1,28,2120 (a) Four persons appointed by the governor, at least 2 of whom reside within
21the jurisdiction of the district.
AB1,28,2522 (b) One person appointed by the chief executive officer of the more populous
23county within the jurisdiction of a district, except that in single-county jurisdictions
24the person under this paragraph shall be appointed by the chief executive officer of
25that county.
AB1,29,4
1(c) One person appointed by the chief executive officer of the less populous
2county within the jurisdiction of a district, except that in single-county jurisdictions
3the person under this paragraph shall be appointed by the chief executive officer of
4that county.
AB1,29,65 (d) One person appointed by the mayor of the most populous city within the
6jurisdiction of a district.
AB1,29,16 7(3) Upon appointment under sub. (2), the appointing authorities shall certify
8the appointees to the secretary of administration. The terms of office of the persons
9appointed under sub. (2) shall be 4 years, except that for the initial appointments for
10a newly created district the initial terms shall expire on July 1 of the 4th year
11beginning after creation of a district. Persons appointed under sub. (2) may be
12removed from the district board before the expiration of their terms by the
13appointing authority but only for cause, as defined in s. 17.16 (2). Vacancies shall
14be filled by the appointing authority who appointed the person whose office is vacant.
15A person appointed to fill a vacancy shall serve for the remainder of the term to which
16he or she is appointed.
AB1,29,21 17(4) The district board shall elect from its membership a chairperson, a vice
18chairperson, a secretary and a treasurer. A majority of the current membership of
19the district board constitutes a quorum to do business. The district may take action
20based on the affirmative vote of a majority of those directors who are present at a
21meeting of the district board.
AB1,29,23 22(5) The members of the district board shall be reimbursed for their actual and
23necessary expenses incurred in the performance of their duties.
AB1,30,3
1(6) Upon the appointment and qualification of a majority of the members of a
2district board, the district board may exercise the powers and duties of a district
3board under this subchapter.
AB1,30,4 4(7) At its first meeting the district board shall name the district.
AB1,30,10 5229.67 Jurisdiction. A district's jurisdiction is any county with a population
6of more than 500,000 and the most populous county that is contiguous to that county,
7unless the contiguous county is already included in a district, in which case the
8district's jurisdiction shall consist solely of the county with the population of more
9than 500,000. Once a county is included in a district's jurisdiction the county
10remains in the district until the district is dissolved under s. 229.71.
AB1,30,13 11229.68 Powers of a district. A district has all of the powers necessary or
12convenient to carry out the purposes and provisions of this subchapter. In addition
13to all other powers granted by this subchapter, a district may do all of the following:
AB1,30,14 14(1) Adopt and alter an official seal.
AB1,30,15 15(2) Sue and be sued in its own name, plead and be impleaded.
AB1,30,16 16(3) Maintain an office.
AB1,30,17 17(4) In connection with baseball park facilities:
AB1,30,2018 (a) Acquire, construct, equip, maintain, improve, operate and manage the
19baseball park facilities as a revenue-generating enterprise, or engage other persons
20to do these things.
AB1,30,2121 (b) Acquire; lease, as lessor or lessee; use; or transfer property.
AB1,30,2222 (c) Improve real property.
AB1,31,223 (d) Enter into contracts, subject to such standards as may be established by the
24district board. The district board may award any such contract for any combination
25or division of work it designates and may consider any factors in awarding a contract,

1including price, time for completion of work and qualifications and past performance
2of a contractor.
AB1,31,33 (e) Grant concessions.
AB1,31,54 (f) Make a grant of land or other property to the state, especially dedicated by
5the grant to use for a professional baseball park.
AB1,31,9 6(5) Employ personnel, and fix and regulate their compensation; and provide,
7either directly or subject to an agreement under s. 66.30 as a participant in a benefit
8plan of another governmental entity, any employe benefits, including an employe
9pension plan.
AB1,31,12 10(6) Purchase insurance, establish and administer a plan of self-insurance or,
11subject to an agreement with another governmental entity under s. 66.30,
12participate in a governmental plan of insurance or self-insurance.
AB1,31,13 13(7) Mortgage, pledge or otherwise encumber the district's property or funds.
AB1,31,18 14(8) Issue revenue bonds under s. 66.066, subject to ss. 229.72 to 229.79, and
15enter into agreements related to the issuance of bonds, including liquidity and credit
16facilities, remarketing agreements, insurance policies, guaranty agreements, letter
17of credit or reimbursement agreements, indexing agreements, interest exchange
18agreements and currency exchange agreements.
AB1,31,20 19(9) Maintain funds and invest the funds in any investment that the district
20board considers appropriate.
AB1,31,22 21(11) Promote, advertise and publicize its baseball park facilities and related
22activities.
AB1,31,25 23(12) Set standards governing the use of, and the conduct within, its baseball
24park facilities in order to promote public safety and convenience and to maintain
25order.
AB1,32,3
1(13) Establish and collect fees, and establish shared revenue arrangements or
2other charges for the use of its baseball park facilities or for services rendered by the
3district.
AB1,32,5 4(14) Enter into partnerships, joint ventures, common ownership or other
5arrangements with other persons to further the district's purposes.
AB1,32,10 6(15) Impose, by the adoption of a resolution, the taxes under s. 66.75 (1m) (a)
7and (em) and subch. V of ch. 77. A district may not levy any taxes that are not
8expressly authorized under s. 66.75 (1m) (a) and (em) and subch. V of ch. 77. If a
9district adopts a resolution which imposes taxes, it shall deliver a certified copy of
10the resolution to the secretary of revenue at least 30 days before its effective date.
AB1,32,11 11(16) Accept gifts, loans and other aid.
AB1,32,13 12(17) Administer the receipt of revenues, and oversee the payment of bonds
13issued by the district.
AB1,32,17 14229.685 Special fund tax revenues. The district board shall maintain a
15special fund into which it deposits only the revenue received from the department
16of revenue, that is derived from the taxes imposed under subch. V of ch. 77, and may
17use this revenue only for purposes related to baseball park facilities.
AB1,32,20 18229.69 Powers granted to a city or a county in a district. In addition to
19any powers that it may otherwise have, a county within a district's jurisdiction may
20do any of the following:
AB1,32,22 21(1) Make grants or loans to a district upon terms that the city or county
22considers appropriate.
AB1,32,23 23(2) Expend public funds to subsidize a district.
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