LRB-2530/4
JK:cjs&jld
2015 - 2016 LEGISLATURE
August 6, 2015 - Introduced by Representatives Steffen, Macco, Genrich,
Jacque, Jarchow, Knodl, Kitchens, Murphy, Mursau, Nygren, Quinn and
Tauchen, cosponsored by Senators Cowles and Lasee. Referred to Committee
on Ways and Means.
AB296,1,4 1An Act to amend 20.835 (4) (ge) and 77.76 (3p); and to create 77.76 (5) of the
2statutes; relating to: distributing excess sales tax revenue collected by a local
3professional football stadium district to Brown County and the municipalities
4within Brown County and making an appropriation.
Analysis by the Legislative Reference Bureau
This bill requires the Department of Revenue (DOR) to distribute excess sales
tax revenue collected from the local professional football stadium district to Brown
County and to the municipalities within Brown County. After the district certifies
to DOR that it has paid the district's bond obligations and fully funded reserves for
maintenance and operating costs, DOR must distribute 25 percent of the excess
revenue to Brown County to use for redeveloping the Brown County arena. Brown
County, however, may not spend the revenue without first adopting a resolution
specifying how the money will be used and how much money will be used. DOR must
distribute the remaining 75 percent of the excess revenue to the municipalities
within Brown County in proportion to each municipality's population compared to
the entire population of Brown County. The municipalities may use the revenue for
property tax relief, tax levy supported debt relief, or economic development. A
municipality, however, may not spend the revenue without first adopting a
resolution specifying how the money will be used and how much money will be used.

For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB296,1 1Section 1. 20.835 (4) (ge) of the statutes is amended to read:
AB296,2,92 20.835 (4) (ge) Local professional football stadium district taxes. All moneys
3received from the taxes imposed under s. 77.706, and from the appropriation account
4under s. 20.566 (1) (ge), for the purpose of distribution to the special districts that
5adopt a resolution imposing taxes under subch. V of ch. 77, and for the purpose of
6financing a local professional football stadium district, and for the purpose of making
7the payments under s. 77.76 (5) (a),
except that, of those tax revenues collected under
8subch. V of ch. 77, 1.5% shall be credited to the appropriation account under s. 20.566
9(1) (ge).
AB296,2 10Section 2. 77.76 (3p) of the statutes is amended to read:
AB296,3,1011 77.76 (3p) From Except as provided in sub. (5), from the appropriation under
12s. 20.835 (4) (ge) the department of revenue shall distribute 98.5% of the taxes
13reported for each local professional football stadium district that has imposed taxes
14under this subchapter, minus the district portion of the retailers' discount, to the
15local professional football stadium district no later than the end of the 3rd month
16following the end of the calendar quarter in which such amounts were reported. At
17the time of distribution the department of revenue shall indicate the taxes reported
18by each taxpayer. In this subsection, the "district portion of the retailers' discount"
19is the amount determined by multiplying the total retailers' discount by a fraction
20the numerator of which is the gross local professional football stadium district sales
21and use taxes payable and the denominator of which is the sum of the gross state and

1local professional football stadium district sales and use taxes payable. The local
2professional football stadium district taxes distributed shall be increased or
3decreased to reflect subsequent refunds, audit adjustments and all other
4adjustments of the local professional football stadium district taxes previously
5distributed. Interest paid on refunds of local professional football stadium district
6sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (ge) at
7the rate paid by this state under s. 77.60 (1) (a). Any local professional football
8stadium district receiving a report under this subsection is subject to the duties of
9confidentiality to which the department of revenue is subject under s. 77.61 (5) and
10(6).
AB296,3 11Section 3. 77.76 (5) of the statutes is created to read:
AB296,3,1512 77.76 (5) (a) If a local professional football stadium district in Brown County
13makes all the certifications to the department of revenue under s. 229.825 (3), the
14department shall distribute the taxes imposed by or collected for the district under
15s. 77.706 from April 1, 2015, to September 30, 2015, as follows:
AB296,3,1616 1. Twenty-five percent of such taxes to Brown County.
AB296,3,2117 2. Seventy-five percent of such taxes to the cities, villages, and towns in Brown
18County in proportion to the population of each such city, village, and town in the
19county compared to the county's entire population. For purposes of this subdivision,
20the department shall use the population determined under s. 16.96 for the county
21and for each city, village, and town in the county.
AB296,4,222 (b) 1. Brown County shall deposit the revenue received under par. (a) 1. into
23a segregated account established and controlled by the county to use only for the
24purpose of redeveloping the Brown County arena and land on which the arena is
25located. The county may not make expenditures from the segregated account unless

1the county board adopts a resolution specifying the purpose for which the revenues
2will be spent and the amount of the revenues to be spent for that purpose.
AB296,4,93 2. Each municipality that receives revenue under par. (a) 2. shall deposit the
4revenue into a segregated account established and controlled by the municipality to
5use only for the purpose of providing property tax relief, tax levy supported debt
6relief, or economic development. A municipality may not make expenditures from
7the segregated account unless the municipality's governing body adopts a resolution
8specifying the purpose for which the revenues will be spent and the amount of the
9revenues to be spent for that purpose.
AB296,4,1410 (c) If the local professional football stadium district receives from the
11department any of the taxes imposed by or collected for the district under s. 77.706
12from April 1, 2015, to September 30, 2015, the district shall return those taxes to the
13department, in the manner prescribed by the department, so that the department
14may distribute the taxes as provided in par. (a).
AB296,4,2215 (d) The department shall distribute, as provided under par. (a), the taxes
16imposed by or collected for the district under s. 77.706 from April 1, 2015, to
17September 30, 2015, including the amounts returned under par. (c), no later than
18December 31, 2015. The department shall distribute, as provided under par. (a), any
19additional amounts collected for the district under s. 77.706 after September 30,
202015, including interest, penalties, and amounts due as a result of an audit
21determination, annually beginning on October 1, 2016, and on October 1 of each year
22thereafter.
AB296,5,223 (e) Subsection (3p), as it relates to calculating the distribution from the
24appropriation under s. 20.835 (4) (ge), applies to calculating the distribution from
25that appropriation under this subsection. Interest paid on refunds of local

1professional football stadium district sales and use taxes issued by the department
2on or after April 1, 2015, shall reduce the amounts distributed under this subsection.
AB296,5,33 (End)
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