SB301,6 17Section 6. 66.0615 (1m) (c) 1. of the statutes is amended to read:
SB301,5,2418 66.0615 (1m) (c) 1. If a commission is created by a single municipality, the
19commission shall consist of 4 to 6 members. One At least one of the commission
20members shall represent the Wisconsin hotel and motel industry. Members shall be
21appointed under subd. 3. A majority of the members of a commission shall be owners
22or operators of restaurants, tourist attractions, or lodging facilities that collect the
23room tax described in this section, and that are located in the municipality for which
24the room tax is collected.
SB301,7 25Section 7. 66.0615 (1m) (c) 2. a. of the statutes is amended to read:
SB301,6,10
166.0615 (1m) (c) 2. a. If the commission is created by more than one
2municipality in a zone, the commission shall consist of 3 members from each
3municipality in which annual tax collections exceed $1,000,000, 2 members from
4each municipality in which annual tax collections exceed $300,000 but are not more
5than $1,000,000 and one member from each municipality in which annual tax
6collections are $300,000 or less. A majority of the members of a commission shall be
7owners or operators of restaurants, tourist attractions, or lodging facilities that
8collect the room tax described in this section and that are located in the
9municipalities for which the room tax is collected.
Except as provided in subd. 2. b.,
10members shall be appointed under subd. 3.
SB301,8 11Section 8. 66.0615 (1m) (d) 1. of the statutes is amended to read:
SB301,6,1812 66.0615 (1m) (d) 1. A municipality that first imposes a room tax under par. (a)
13after May 13, 1994, shall spend at least 70% of the amount collected on tourism
14promotion and tourism development. Any amount of room tax collected that must
15be spent on tourism promotion and tourism development shall either be spent
16directly by the municipality on tourism promotion and development or shall be

17forwarded to the commission for its municipality or zone if the municipality has
18created a commission, or forwarded to a tourism entity.
SB301,9 19Section 9. 66.0615 (1m) (d) 2. of the statutes is amended to read:
SB301,7,720 66.0615 (1m) (d) 2. If Subject to par. (dm), if a municipality collects a room tax
21on May 13, 1994, it may retain not more than the same percentage of the room tax
22that it retains on May 13, 1994. If a municipality that collects a room tax on May 1,
231994, increases its room tax after May 1, 1994, the municipality may retain not more
24than the same percentage of the room tax that it retains on May 1, 1994, except that
25if the municipality is not exempt under par. (am) from the maximum tax that may

1be imposed under par. (a), the municipality shall spend at least 70% of the increased
2amount of room tax that it begins collecting after May 1, 1994, on tourism promotion
3and tourism development. Any amount of room tax collected that must be spent on
4tourism promotion and tourism development shall either be spent directly by the
5municipality on tourism promotion and development or shall be
forwarded to the
6commission for its municipality or zone if the municipality has created a commission,
7or forwarded to a tourism entity
.
SB301,10 8Section 10. 66.0615 (1m) (d) 3. of the statutes is amended to read:
SB301,7,119 66.0615 (1m) (d) 3. A commission shall use the room tax revenue that it
10receives from a municipality for tourism promotion and tourism development in the
11zone or in the municipality.
SB301,11 12Section 11. 66.0615 (1m) (d) 7. of the statutes is amended to read:
SB301,7,1713 66.0615 (1m) (d) 7. Notwithstanding the provisions of subds. 1. and 2., any
14amount of room tax revenue that a municipality described under s. 77.994 (3) is
15required to spend on tourism promotion and tourism development shall be forwarded
16to, and spent by, the municipality's tourism entity, unless the municipality creates
17a commission and forwards the revenue to the commission.
SB301,12 18Section 12. 66.0615 (1m) (d) 8. of the statutes is created to read:
SB301,7,2219 66.0615 (1m) (d) 8. The governing body of a tourism entity shall include at least
20one owner or operator of a lodging facility that collects the room tax described in this
21section and that is located in the municipality for which the room tax is collected.
22Subdivision 4., as it applies to a commission, applies to a tourism entity.
SB301,13 23Section 13. 66.0615 (1m) (d) 9. of the statutes is created to read:
SB301,8,624 66.0615 (1m) (d) 9. With regard to a tourism entity that spends at least 51
25percent, but not more than 70 percent, of its revenues on tourism promotion and

1tourism development, a majority of the members of the tourism entity's governing
2body shall be owners or operators of restaurants, tourism attractions, or lodging
3facilities which collect the room tax described in this section, and which are located
4in the municipality for which the room tax is collected. This subdivision does not
5apply to a tourism entity that receives room tax revenue solely under contract with
6a commission under par. (b).
SB301,14 7Section 14. 66.0615 (1m) (dm) of the statutes is created to read:
SB301,8,168 66.0615 (1m) (dm) Beginning with the room tax collected on January 1, 2015,
9by a municipality that collected a room tax on May 13, 1994, as described in par. (d)
102., and retained more than 30 percent of the room tax collected for purposes other
11than tourism promotion and tourism development, such a municipality shall reduce
12the amount retained that exceeds 30 percent by one-sixth on January 1, 2015,
13January 1, 2016, January 1, 2017, January 1, 2018, January 1, 2019, and January
141, 2020, so that on and after January 1, 2020, the municipality retains not more than
1530 percent of the room tax collected for purposes other than tourism promotion and
16tourism development.
SB301,15 17Section 15. 66.0615 (4) and (5) of the statutes are created to read:
SB301,8,2018 66.0615 (4) (a) Annually, on a form created and provided by the department of
19revenue, every municipality that imposes a tax under sub. (1m) shall certify and
20report to the department all of the following:
SB301,8,2221 1. The amount of room tax revenue collected, and the room tax rate imposed,
22by the municipality in the previous year.
SB301,9,223 2. A detailed accounting of the amounts of such revenue that were forwarded
24in the previous year for tourism promotion and tourism development, specifying the
25commission or tourism entity that received the revenue. The detailed accounting

1shall include expenditures of at least $1,000 made by a commission or a tourism
2entity.
SB301,9,63 3. A list of each member of the commission and each member of the governing
4body of a tourism entity to which the municipality forwarded room tax revenue in the
5previous year, and the name of the business entity the member owns, operates, or is
6employed by, if any.
SB301,9,87 (b) The department of revenue shall collect the reports described in par. (a) and
8shall make them available to the public.
SB301,9,129 (c) The department of revenue may impose a penalty of not more than $3,000
10on a municipality that does not submit to the department the reports described in
11par. (a). A municipality may not use room tax revenue to pay a penalty imposed
12under this paragraph. The penalty shall be paid to the department of revenue.
SB301,9,20 13(5) (a) A tourism entity or a tourism organization may file a written complaint
14with municipality alleging that the municipality is not allocating or using the room
15tax revenue it receives as required under this section. The complaint shall be filed
16on a form prepared by the department of revenue and shall specify the statute with
17which the municipality is not complying, and how it is not complying. A municipality
18that receives such a complaint shall provide the complaining party with a written
19response to the complaint not later than 60 days after the municipality receives the
20complaint.
SB301,9,2321 (b) If the complainant is not satisfied with the municipality's response, or if the
22municipality does not respond within the time period prescribed in par. (a), the
23complainant may submit to the municipality a written request for mediation.
SB301,9,2524 (c) If both parties agree to mediation, the parties shall either agree on a
25mediator or the parties may stipulate that one party will choose the mediator. If one

1party chooses the mediator, that party shall pay all costs associated with the
2mediation. If the parties jointly choose the mediator, the costs associated with the
3mediation shall be paid by one of the following:
SB301,10,54 1. The complainant, if the mediator finds that the municipality is in compliance
5with this section.
SB301,10,76 2. The municipality, if the mediator finds that the municipality is not in
7compliance with this section.
SB301,10,98 3. Both parties, equally, if the mediator is not able to determine whether the
9municipality is in compliance with this section.
SB301,10,1510 (d) Not later than 60 days after the mediation is concluded, the mediator shall
11provide both parties with a written decision on the complaint filed by the
12complainant. If the mediator upholds the allegations in the complaint, his or her
13written findings shall specify how the municipality is not complying with this section
14and shall recommend actions the municipality should take to comply with this
15section. The mediator's written decision and findings are not binding on the parties.
SB301,10,2016 (e) If the parties voluntarily follow the mediator's written decision and findings
17the complainant may not commence an action in circuit court, during the
18municipality's fiscal year in which the written decision is provided to the parties, that
19alleges the same issues as the complainant raised in the complaint filed under par.
20(a).
SB301,11,221 (f) If a municipality does not agree to a request for mediation under par. (b), or
22if the mediator's written decision under par. (d) finds that the municipality is not
23complying with this section and the municipality refuses to follow the mediator's

1nonbinding written findings and recommendations, the complainant may commence
2an action in circuit court to enforce compliance with the requirements of this section.
SB301,11,33 (End)
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