AB892,12,1311 66.066 (5) (b) Revenue bonds issued by a local professional football stadium
12district created under subch. IV of ch. 229 are subject to the provisions in ss. 229.829
13to 229.834.
AB892, s. 22 14Section 22. 66.067 of the statutes is amended to read:
AB892,12,23 1566.067 Public works projects. For financing purposes, garbage
16incinerators, toll bridges, swimming pools, tennis courts, parks, playgrounds, golf
17links, bathing beaches, bathhouses, street lighting, city halls, village halls, town
18halls, courthouses, jails, schools, cooperative educational service agencies, hospitals,
19homes for the aged or indigent, child care centers, as defined in s. 231.01 (3c),
20regional projects, waste collection and disposal operations, systems of sewerage,
21local professional baseball park facilities, local professional football stadium
22facilities
and any and all other necessary public works projects undertaken by any
23municipality are public utilities within the meaning of s. 66.066.
AB892, s. 23 24Section 23. 66.30 (1) (a) of the statutes, as affected by 1999 Wisconsin Act 9,
25is amended to read:
AB892,13,11
166.30 (1) (a) In this section "municipality" means the state or any department
2or agency thereof, or any city, village, town, county, school district, public library
3system, public inland lake protection and rehabilitation district, sanitary district,
4farm drainage district, metropolitan sewerage district, sewer utility district, solid
5waste management system created under s. 59.70 (2), local exposition district
6created under subch. II of ch. 229, local professional baseball park district created
7under subch. III of ch. 229, local professional football stadium district created under
8subch. IV of ch. 229,
family care district under s. 46.2895, water utility district,
9mosquito control district, municipal electric company, county or city transit
10commission, commission created by contract under this section, taxation district or
11regional planning commission.
AB892, s. 24 12Section 24. 77.705 (title) of the statutes is amended to read:
AB892,13,13 1377.705 (title) Adoption by resolution; baseball park district.
AB892, s. 25 14Section 25. 77.706 of the statutes is created to read:
AB892,13,22 1577.706 Adoption by resolution; football stadium district. A local
16professional football stadium district created under subch. IV of ch. 229, by
17resolution under s. 229.824 (15), may impose a sales tax and a use tax under this
18subchapter at a rate of no more than 0.5% of the gross receipts or sales price. Those
19taxes may be imposed only in their entirety. The imposition of the taxes under this
20section shall be effective on the first day of the first month that begins 30 days after
21the approval of the resolution by the electors in the district's jurisdiction under s.
22229.824 (15).
AB892, s. 26 23Section 26. 77.707 of the statutes is renumbered 77.707 (1).
AB892, s. 27 24Section 27. 77.707 (2) of the statutes is created to read:
AB892,14,7
177.707 (2) Retailers and the department of revenue may not collect a tax under
2s. 77.706 for any local professional football stadium district created under subch. IV
3of ch. 229 after the calendar quarter during which the local professional football
4stadium district board makes a certification to the department of revenue under s.
5229.825 (2), except that the department of revenue may collect from retailers taxes
6that accrued before that calendar quarter and fees, interest and penalties that relate
7to those taxes.
AB892, s. 28 8Section 28. 77.71 of the statutes is amended to read:
AB892,14,12 977.71 Imposition of county and special district sales and use taxes.
10Whenever a county sales and use tax ordinance is adopted under s. 77.70 or a special
11district resolution is adopted under s. 77.705 or 77.706, the following taxes are
12imposed:
AB892,14,20 13(1) For the privilege of selling, leasing or renting tangible personal property
14and for the privilege of selling, performing or furnishing services a sales tax is
15imposed upon retailers at the rate of 0.5% in the case of a county tax or at the rate
16under s. 77.705 or 77.706 in the case of a special district tax of the gross receipts from
17the sale, lease or rental of tangible personal property, except property taxed under
18sub. (4), sold, leased or rented at retail in the county or special district or from selling,
19performing or furnishing services described under s. 77.52 (2) in the county or special
20district.
AB892,15,7 21(2) An excise tax is imposed at the rate of 0.5% in the case of a county tax or
22at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales
23price upon every person storing, using or otherwise consuming in the county or
24special district tangible personal property or services if the property or service is
25subject to the state use tax under s. 77.53, except that a receipt indicating that the

1tax under sub. (1), (3) or (4) has been paid relieves the buyer of liability for the tax
2under this subsection and except that if the buyer has paid a similar local tax in
3another state on a purchase of the same property or services that tax shall be credited
4against the tax under this subsection and except that for motor vehicles that are used
5for a purpose in addition to retention, demonstration or display while held for sale
6in the regular course of business by a dealer the tax under this subsection is imposed
7not on the sales price but on the amount under s. 77.53 (1m).
AB892,15,17 8(3) An excise tax is imposed upon a contractor engaged in construction
9activities within the county or special district, at the rate of 0.5% in the case of a
10county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax
11of the sales price of tangible personal property that is used in constructing, altering,
12repairing or improving real property and that becomes a component part of real
13property in that county or special district, unless the contractor has paid the sales
14tax of a county in the case of a county tax or of a special district in the case of a special
15district tax in this state on that property, and except that if the buyer has paid a
16similar local sales tax in another state on a purchase of the same property that tax
17shall be credited against the tax under this subsection.
AB892,16,2 18(4) An excise tax is imposed at the rate of 0.5% in the case of a county tax or
19at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales
20price upon every person storing, using or otherwise consuming a motor vehicle, boat,
21snowmobile, mobile home not exceeding 45 feet in length, trailer, semitrailer,
22all-terrain vehicle or aircraft, if that property must be registered or titled with this
23state and if that property is to be customarily kept in a county that has in effect an
24ordinance under s. 77.70 or in a special district that has in effect a resolution under
25s. 77.705 or 77.706, except that if the buyer has paid a similar local sales tax in

1another state on a purchase of the same property that tax shall be credited against
2the tax under this subsection.
AB892, s. 29 3Section 29. 77.76 (3m) of the statutes is amended to read:
AB892,17,54 77.76 (3m) From the appropriation under s. 20.835 (4) (gb) the department, for
5the first 2 years of collection, shall distribute 97% of the special district taxes
6reported for each special local professional baseball park district that has imposed
7taxes under this subchapter, minus the special district portion of the retailers'
8discounts, to the special local professional baseball park district no later than the end
9of the 3rd month following the end of the calendar quarter in which such amounts
10were reported. From the appropriation under s. 20.835 (4) (gb) the department, after
11the first 2 years of collection, shall distribute 98.5% of the special district taxes
12reported for each special local professional baseball park district that has imposed
13taxes under this subchapter, minus the special district portion of the retailers'
14discount, to the special local professional baseball park district no later than the end
15of the 3rd month following the end of the calendar quarter in which such amounts
16were reported. At the time of distribution the department shall indicate the taxes
17reported by each taxpayer. In this subsection, the "special district portion of the
18retailers' discount" is the amount determined by multiplying the total retailers'
19discount by a fraction the numerator of which is the gross special local professional
20baseball park
district sales and use taxes payable and the denominator of which is
21the sum of the gross state and special local professional baseball park district sales
22and use taxes payable. The special local professional baseball park district taxes
23distributed shall be increased or decreased to reflect subsequent refunds, audit
24adjustments and all other adjustments of the special local professional baseball park
25district taxes previously distributed. Interest paid on refunds of special local

1professional baseball park
district sales and use taxes shall be paid from the
2appropriation under s. 20.835 (4) (gb) at the rate paid by this state under s. 77.60 (1)
3(a). Any special local professional baseball park district receiving a report under this
4subsection is subject to the duties of confidentiality to which the department of
5revenue is subject under s. 77.61 (5).
AB892, s. 30 6Section 30. 77.76 (3p) of the statutes is created to read:
AB892,18,27 77.76 (3p) From the appropriation under s. 20.835 (4) (ge) the department of
8revenue shall distribute 98.5% of the taxes reported for each local professional
9football stadium district that has imposed taxes under this subchapter, minus the
10district portion of the retailers' discount, to the local professional football stadium
11district no later than the end of the 3rd month following the end of the calendar
12quarter in which such amounts were reported. At the time of distribution the
13department of revenue shall indicate the taxes reported by each taxpayer. In this
14subsection, the "district portion of the retailers' discount" is the amount determined
15by multiplying the total retailers' discount by a fraction the numerator of which is
16the gross local professional football stadium district sales and use taxes payable and
17the denominator of which is the sum of the gross state and local professional football
18stadium district sales and use taxes payable. The local professional football stadium
19district taxes distributed shall be increased or decreased to reflect subsequent
20refunds, audit adjustments and all other adjustments of the local professional
21football stadium district taxes previously distributed. Interest paid on refunds of
22local professional football stadium district sales and use taxes shall be paid from the
23appropriation under s. 20.835 (4) (ge) at the rate paid by this state under s. 77.60 (1)
24(a). Any local professional football stadium district receiving a report under this

1subsection is subject to the duties of confidentiality to which the department of
2revenue is subject under s. 77.61 (5).
AB892, s. 31 3Section 31. 77.76 (4) of the statutes, as affected by 1999 Wisconsin Act 9, is
4amended to read:
AB892,18,95 77.76 (4) There shall be retained by the state 1.5% of the taxes collected for
6taxes imposed by special districts under s. ss. 77.705 and 77.706 and 1.75% of the
7taxes collected for taxes imposed by counties under s. 77.70 to cover costs incurred
8by the state in administering, enforcing and collecting the tax. All interest and
9penalties collected shall be deposited and retained by this state in the general fund.
AB892, s. 32 10Section 32. 85.62 of the statutes is created to read:
AB892,18,17 1185.62 Aid to local professional football stadium districts. The
12department may make aid payments from the appropriation under s. 20.395 (1) (gv)
13to a local professional football stadium district created under subch. IV of ch. 229 for
14the development, construction, reconstruction or improvement of bridges, highways,
15parking lots, garages, transportation facilities or other functionally related or
16auxiliary facilities or structures associated with a football stadium, as defined in s.
17229.821 (6).
AB892, s. 33 18Section 33. 219.09 (1) (d) of the statutes is created to read:
AB892,18,2019 219.09 (1) (d) A local professional football stadium district created under
20subch. IV of ch. 229.
AB892, s. 34 21Section 34. Subchapter IV of chapter 229 [precedes 229.820] of the statutes
22is created to read:
AB892,18,2323 chapter 229
AB892,19,3
1Subchapter IV
2 Local Professional
3 Football stadium districts
AB892,19,13 4229.820 Legislative declaration. (1) The legislature determines that the
5provision of assistance by state agencies to a district under this subchapter, any
6appropriation of funds to a district under this subchapter and the moral obligation
7pledge under s. 229.830 (7) serve a statewide public purpose by assisting the
8development of professional football stadium facilities in the state for providing
9recreation, by encouraging economic development and tourism, by reducing
10unemployment and by bringing needed capital into the state for the benefit and
11welfare of people throughout the state. The legislature determines that the taxes
12that may be imposed by a district under subch. V of ch. 77 are special taxes that are
13generated apart from any direct annual tax on taxable property.
AB892,19,17 14(2) The legislature determines that a district serves a public purpose in the
15district's jurisdiction by providing recreation, by encouraging economic development
16and tourism, by reducing unemployment and by bringing needed capital into the
17district's jurisdiction for the benefit of people in the district's jurisdiction.
AB892,19,18 18229.821 Definitions. In this subchapter:
AB892,19,20 19(1) "Bond" means any bond, note or other obligation issued under s. 66.066 by
20a district.
AB892,19,24 21(2) "Bond resolution" means a resolution of the district board authorizing the
22issuance of, or providing terms and conditions related to, bonds and includes, where
23appropriate, any trust agreement, trust indenture, indenture of mortgage or deed of
24trust providing terms and conditions for bonds.
AB892,20,5
1(3) "Chief elected official" means the mayor of a city or, if the city is organized
2under subch. I of ch. 64, the president of the council of that city, the village president
3of a village, the town board chair of a town or the county executive of a county or, if
4the county does not have a county executive, the chairperson of the county board of
5supervisors.
AB892,20,6 6(4) "District" means a special purpose district created under this subchapter.
AB892,20,7 7(5) "District board" means the governing board of a district.
AB892,20,12 8(6) "Football stadium" means a stadium that is principally used as the home
9stadium of a professional football team described in s. 229.823 at the time that a
10district is created, or if no home stadium exists at the time that a district is created,
11"football stadium" means a stadium that includes the site of a proposed home
12stadium of such a team.
AB892,20,17 13(7) "Football stadium facilities" means football stadium property, tangible or
14intangible, including spectator seating of all types, practice facilities, parking lots
15and structures, garages, restaurants, parks, concession facilities, entertainment
16facilities, facilities for the display or sale of memorabilia, transportation facilities,
17and other functionally related or auxiliary facilities or structures.
AB892,20,18 18(8) "Home stadium" means a stadium approved as provided in s. 229.823.
AB892,20,22 19(9) "Members-elect" means those members of the governing body of a
20municipality or county, at a particular time, who have been duly elected or appointed
21for a current regular or unexpired term and whose service has not terminated by
22death, resignation or removal from office.
AB892,20,23 23(10) "Municipality" means a city, village or town.
AB892,20,24 24(11) "Political subdivision" means a city, village, town or county.
AB892,21,2
1(12) "Related party" means a corporation or business entity that is owned,
2controlled or operated by, or under common control with, a professional football team.
AB892,21,8 3229.822 Creation and organization. (1) There is created, for each
4jurisdiction under s. 229.823, a special district that is a local governmental unit, that
5is a body corporate and politic, that is separate and distinct from, and independent
6of, the state and the political subdivisions within its jurisdiction, that has the powers
7under s. 229.824 and the name of which includes "Professional Football Stadium
8District".
AB892,21,10 9(2) A district is governed by its district board. Subject to sub. (3), the district
10board shall consist of the following members:
AB892,21,1511 (a) Two persons appointed by the governor. At least one of the persons
12appointed by the governor shall reside within the county in which the football
13stadium is located. A person appointed under this paragraph may take his or her
14seat immediately upon appointment and qualification, subject to confirmation or
15rejection by the senate.
AB892,21,2016 (b) Two persons appointed by the chief elected official of the most populous city
17located wholly or partly within the jurisdiction of a district. A person appointed
18under this paragraph may take his or her seat immediately upon appointment and
19qualification, subject to confirmation or rejection by a majority of the members-elect
20of the common council or council.
AB892,21,2421 (c) Two persons appointed by the chief elected official of the county in which the
22football stadium is located. A person appointed under this paragraph may take his
23or her seat immediately upon appointment and qualification, subject to confirmation
24or rejection by a majority of the members-elect of the county board.
AB892,22,8
1(d) One person appointed by the chief elected official of any municipality
2located wholly or partly within the jurisdiction of the district, other than the most
3populous city located wholly or partly within the jurisdiction of the district, that has
4a boundary at the time of creation of the district that is contiguous to a boundary of
5the site of the football stadium. A person appointed under this paragraph may take
6his or her seat immediately upon appointment and qualification, subject to
7confirmation or rejection by a majority of the members-elect of the governing body
8of the municipality.
AB892,22,19 9(3) Upon appointment under sub. (2), the appointing authorities shall certify
10the appointees to the secretary of administration. The terms of office of the persons
11appointed under sub. (2) shall be 2 years expiring on July 1, except that the initial
12terms shall expire on July 1 of the 4th year beginning after the year of creation of a
13district. Persons appointed under sub. (2) may be removed from the district board
14before the expiration of their terms by the appointing authority but only for cause,
15as defined in s. 17.16 (2). Vacancies shall be filled by the appointing authority who
16appointed the person whose office is vacant. A person appointed to fill a vacancy
17under sub. (2) shall serve for the remainder of the unexpired term to which he or she
18is appointed. The appointing authorities shall confer with one another regarding
19their appointments with a view toward achieving diversity on the district board.
AB892,22,25 20(4) The governor shall select the chairperson of the district board, and the
21district board shall elect from its membership a vice chairperson, a secretary and a
22treasurer. A majority of the current membership of the district board constitutes a
23quorum to do business. The district may take action based on the affirmative vote
24of a majority of those members of the district board who are present at a meeting of
25the district board.
AB892,23,2
1(5) The members of the district board shall be reimbursed for their actual and
2necessary expenses incurred in the performance of their duties.
AB892,23,5 3(6) Upon the appointment and qualification of a majority of the members of a
4district board, the district board may exercise the powers and duties of a district
5board under this subchapter.
AB892,23,7 6(7) The district board shall name the district, and the name shall include
7"Professional Football Stadium District".
AB892,23,17 8229.823 Jurisdiction. A district's jurisdiction is any county with a population
9at the date of the district's creation of more than 150,000 that includes the principal
10site of a stadium that is home to a professional football team, that is a member of a
11league of professional football teams that have home stadiums in at least 10 states
12and a collective average attendance for all league members of at least 40,000 persons
13per game over the 5 years immediately preceding the year in which a district is
14created, and that is approved by that league for use as a home stadium for that
15professional football team. Once created, the district's jurisdiction remains fixed
16even if population or attendance figures subsequently decline below the minimums
17described in this section.
AB892,23,20 18229.824 Powers of a district. A district has all of the powers necessary or
19convenient to carry out the purposes and provisions of this subchapter. In addition
20to all other powers granted by this subchapter, a district may do all of the following:
AB892,23,21 21(1) Adopt bylaws to govern the district's activities, subject to this subchapter.
AB892,23,22 22(2) Sue and be sued in its own name, plead and be impleaded.
AB892,23,23 23(3) Maintain an office.
AB892,23,24 24(4) In connection with football stadium facilities:
AB892,24,3
1(a) Acquire, construct, equip, maintain, improve, operate and manage the
2football stadium facilities as a revenue-generating enterprise, or engage other
3persons to do these things.
AB892,24,54 (b) Acquire; lease, as lessor or lessee; use; transfer; or accept transfers of
5property.
AB892,24,76 (c) Improve, maintain and repair property, and fund reserves for maintenance,
7depreciation and capital improvements.
AB892,24,128 (d) Enter into contracts, subject to such standards as may be established by the
9district board. The district board may award any such contract for any combination
10or division of work it designates and may consider any factors in awarding a contract,
11including price, time for completion of work and qualifications and past performance
12of a contractor.
AB892,24,1313 (e) Grant concessions.
AB892,24,1414 (f) Sell or otherwise dispose of unneeded or unwanted property.
AB892,24,18 15(5) Employ personnel, and fix and regulate their compensation; and provide,
16either directly or subject to an agreement under s. 66.30 as a participant in a benefit
17plan of another governmental entity, any employe benefits, including an employe
18pension plan.
AB892,24,21 19(6) Purchase insurance, establish and administer a plan of self-insurance or,
20subject to an agreement with another governmental entity under s. 66.30,
21participate in a governmental plan of insurance or self-insurance.
AB892,24,22 22(7) Mortgage, pledge or otherwise encumber the district's property or funds.
AB892,25,2 23(8) Issue revenue bonds under s. 66.066, subject to ss. 229.829 to 229.834, and
24enter into agreements related to the issuance of bonds, including liquidity and credit
25facilities, remarketing agreements, insurance policies, guaranty agreements, letter

1of credit or reimbursement agreements, indexing agreements, interest exchange
2agreements and currency exchange agreements.
AB892,25,4 3(9) Maintain funds and invest the funds in any investment that the district
4board considers appropriate.
AB892,25,6 5(10) Promote, advertise and publicize its football stadium facilities and related
6activities.
AB892,25,9 7(11) Set standards governing the use of, and the conduct within, its football
8stadium facilities in order to promote public safety and convenience and to maintain
9order.
AB892,25,11 10(12) Establish and collect fees or other charges for the use of its football
11stadium facilities or for services rendered by the district.
AB892,25,15 12(13) Establish and collect fees or other charges for the right to purchase
13admission to events at the football stadium if the proceeds from any amount that is
14collected under this subsection are used for purposes related to football stadium
15facilities.
AB892,25,17 16(14) Enter into partnerships, joint ventures, common ownership or other
17arrangements with other persons to further the district's purposes.
AB892,26,3 18(15) Impose, by the adoption of a resolution, the taxes under subch. V of ch. 77,
19except that the taxes imposed by the resolution may not take effect until the
20resolution is approved by a majority of the electors in the district's jurisdiction voting
21on the resolution at a referendum, to be held on a date specified by the county board
22not earlier than 45 days nor later than one year after adoption of the resolution. The
23referendum may be held at any spring or general election or any spring or September
24primary, or at a special election called by the county board for that purpose. A district
25may not levy any taxes that are not expressly authorized under subch. V of ch. 77.

1If a district board adopts a resolution that imposes taxes and the resolution is
2approved by the electors, the district shall deliver a certified copy of the resolution
3to the secretary of revenue at least 30 days before its effective date.
AB892,26,4 4(16) Accept gifts, loans and other aid.
AB892,26,6 5(17) Administer the receipt of revenues, and oversee the payment of bonds
6issued by the district.
AB892,26,7 7(18) Adopt and alter an official seal.
AB892,26,11 8229.825 Special fund tax revenues. (1) The district board shall maintain
9a special fund into which it deposits only the revenue received from the department
10of revenue, that is derived from the taxes imposed under subch. V of ch. 77, and may
11use this revenue only for purposes related to football stadium facilities.
AB892,26,25 12(2) If the district board determines that the revenues in the special fund under
13this section exceed current debt service and operating expenses for the operation of
14football stadium facilities, the district board shall apply the excess first to fund a
15reserve or reserves for maintenance costs, depreciation and capital improvements,
16and 2nd, when the reserve or reserves are adequately funded to meet the obligations
17of the district, to retire bonds issued for purposes related to football stadium
18facilities, and any bonds issued to fund or refund those bonds, prior to their maturity.
19As soon as practicable after the retirement of all bonds issued for purposes related
20to football stadium facilities and all bonds issued to fund or refund those bonds and
21after funding a reserve or reserves for maintenance costs and capital improvements
22sufficiently to meet any maintenance, depreciation or capital improvement
23obligations between the district and any professional football team using football
24stadium facilities constructed under this subchapter as a home stadium, the district
25board shall make a certification to the department of revenue to that effect.
AB892,27,3
1229.826 Powers granted to a municipality or county. In addition to any
2powers that it may otherwise have, a county or municipality located wholly or partly
3within a district's jurisdiction may do any of the following:
AB892,27,5 4(1) Make grants or loans to a district upon terms that the county or
5municipality considers appropriate.
AB892,27,6 6(2) Expend public funds to subsidize a district.
AB892,27,8 7(3) Borrow money under ss. 67.04 and 67.12 (12) for football stadium facilities
8or to fund grants, loans or subsidies to a district.
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