(7) Use by public carriers. If the council finds that all or part of a street or part thereof which is designated as a pedestrian mall is served by a common carrier engaged in mass transportation of persons within the city and that continued use of such all or part of the street or part thereof by such the common carrier will benefit the city, the public and adjacent property, the council may permit such the carrier to use such all or part of the street or part thereof for such these purposes to the same extent and subject to the same obligations and restrictions which that are applicable to such the carrier in the use of other streets of the city. Upon like findings, the council may permit use of such all or part of the street or part thereof by taxicabs or other public passenger carriers.
(8) Permits. (a) If, at the time an ordinance establishing a pedestrian mall is adopted enacted, any property abutting such all or part of the pedestrian mall or part thereof does not have access to some other street or alley for the delivery or receiving of merchandise or materials, such the ordinance shall provide for either one of the following:
1. The issuance of special access permits to the affected owners for such these purposes; or.
2. The designation of the hours or days on which such the pedestrian mall may be used for such these purposes without unreasonable interference with the use of all or part of the mall or part thereof by pedestrians and other authorized vehicles.
(b) The council may issue temporary permits for closing all or part of a pedestrian mall or any part thereof to all vehicular traffic for the promotion and conduct of sidewalk art fairs, sidewalk sales, craft shows, entertainment programs, special promotions and for such other special activities consistent with the ordinary purposes and functions of the pedestrian mall.
(9) Excess estimated cost; assessment adjustments. (a) If, after the completion of any pedestrian mall improvement, the commissioner of public works certifies that the actual cost is less than the estimated cost upon which any aggregate assessment is based, such the aggregate assessment shall be reduced, subject to par. (c), by a percentage amount of the excess estimated cost which is equal to the percentage of the estimated cost financed by such the aggregate assessment. The city comptroller shall certify to the city treasurer the amount that is refundable under this subsection.
(b) If such the aggregate assessment
described in par. (a) has been fully collected, the city treasurer shall refund the excess assessment to the affected property owners on a proportional basis.
(c) If such the aggregate assessment
described in par. (a) has not been fully collected, the amount of the refundable assessment shall be reduced by a sum determined by the council to be sufficient to cover anticipated assessment collection deficiencies, and the balance, if any, shall be refunded to the affected owners on a proportional basis. The treasurer shall deduct the appropriate amount from instalments due after the receipt of the certificate from the city comptroller.
(10) Annual costs; special account. (a) Concurrently with the submission of the plan, and annually thereafter by June 15 of each year, the city comptroller and the commissioner of public works, with the assistance of a community development advisory body, if any, shall furnish the council with a report estimating the cost of improving, operating and maintaining any pedestrian mall district for the next fiscal year. Under the plan in effect, such the report shall include itemized cost estimates of any proposed changes in the plan under consideration by the council and also a detailed summary of the estimated costs chargeable to all of the following categories:
1. The amount of the annual costs chargeable to the general fund. Such The amount may not exceed that amount which the city normally allocates from the general fund for maintenance and operation of a street of similar size and location not improved as a pedestrian mall.
2. The amount of the annual costs chargeable to owners of property in the district who are benefited by such annual mall improvements. The aggregate amount assessed against such the owners may not exceed the aggregate benefits accruing to all such assessable property.
3. The amount of the annual costs, if any, to be specially taxed against taxable property in the district. Such The amount shall be determined by deducting from the estimated annual costs the amounts under subds. 1. and 2. and the amount of anticipated rentals received from vendors using pedestrian mall facilities.
(b) Moneys appropriated and collected for annual pedestrian mall improvement costs shall be credited to a special account. The council may incur such necessary annual costs as it deems necessary, whether or not they have been included in the budget for that fiscal year, except that such nonbudgeted expenditures shall be included in the estimate required under par. (a) for the next following fiscal year. Any unexpended balances in such the special account remaining at the end of a fiscal year shall be carried over to the appropriate category of the estimate required under par. (a) for the next following fiscal year.
(11) Nuisances: limitation of liability. (a) The installation of any furniture, structure or facility or the permitting of any use in a pedestrian mall district under a final plan adopted under this section may is not be deemed a nuisance or unlawful obstruction or condition by reason of the location of such the installation or use.
(b) Such installation or use may not cause the The city or any person acting under permit to be is not liable for injury to persons or property in the absence of negligence in the construction, maintenance, operation or conduct of such the installation or use under par. (a).
(13) Substantial compliance; validity. Substantial compliance with the requirements of this section is sufficient to give effect to any proceedings hereunder
conducted under this section and any error, irregularity or informality not affecting substantial justice does not affect the validity of such the proceedings.
66.615 of the statutes is renumbered 66.0907, and 66.0907 (1), (2), (3) (a), (c) (intro.), 1. and 2., (d), (e) and (f), (5), (6), (7) and (10) (intro.), as renumbered, are amended to read:
66.0907 (1) Part of street; obstructions. Streets shall provide a right-of-way for vehicular traffic and, where the council so requires, a sidewalk on either or both sides thereof; the of the street. The sidewalk shall be for the use of persons on foot, and no person shall be allowed to may encumber the same
sidewalk with boxes or other material; but such. The sidewalk shall be kept clear for the uses specified herein use of persons on foot.
(2) Grade. In all cases where If the grades of sidewalks shall are not have been specially fixed by ordinance, the sidewalks shall be laid to the established grade of the street.
(3) (a) Authority of council. The council may from time to time by ordinance or resolution determine where sidewalks shall be constructed and establish the width, determine the material and prescribe the method of construction of standard sidewalks, and the. The standard so fixed may be different for different streets, and
. The council may order by ordinance or resolution sidewalks to be laid as provided in this subsection.
(c) Notice. (intro.) A copy of the ordinance, resolution or order directing such the laying, removal, replacement or repair of sidewalks shall be served upon the owner, or an agent, of each lot or parcel of land in front of which such the work is ordered. The board of public works, or either the street commissioner or the city engineer if so requested by the council, may serve the notice. Service of the notice may be made by any of the following methods:
1. Personal delivery;.
2. Certified or registered mail; or.
(d) Default of owner. Whenever any such owner shall neglect If the owner neglects for a period of 20 days after such service of notice under par. (c) to lay, remove, replace or repair any such the sidewalk the city may cause such the work to be done at the expense of such the owner. All work for the construction of sidewalks shall be let by contract to the lowest responsible bidder except as provided in s. 62.15 (1).
(e) Minor repairs. If the cost of repairs of any sidewalk in front of any lot or parcel of land does not exceed the sum of $100, the board of public works, street commissioner or city engineer, if so required by the council, may immediately repair such the sidewalk, without notice or letting the work by contract, and charge the cost thereof of the repair to the owner of such the lot or parcel of land, as provided in this section.
(f) Expense. The board of public works shall keep an accurate account of the expenses of laying, removing and repairing sidewalks in front of each lot or parcel of land, whether the work is done by contract or otherwise, and report the same expenses to the comptroller who. The comptroller shall annually prepare a statement of the expense so incurred in front of each lot or parcel of land and report the same amount to the city clerk, and the. The amount therein charged to each lot or parcel of land shall be entered by such the clerk in the tax roll as a special tax against said the lot or parcel of land, and the same shall be collected in all respects like other taxes upon real estate. The council by resolution or ordinance may provide that the expense so incurred may be paid in up to 10 annual instalments and upon such determination, the comptroller shall prepare the expense statement as herein required in such manner and with such frequency as the improved to reflect the instalment payment schedule allows. If annual instalments for such expense sidewalk expenses are authorized, the city clerk shall charge the amount to each lot or parcel of land and enter it on the tax roll as a special tax against such the lot or parcel each year until all instalments have been entered, and the same amount shall be collected in all respects like other taxes upon real estate. The council may provide that the street commissioner or city engineer shall perform the duties imposed by this section on the board of public works.
(5) Snow and ice. The board of public works shall keep the sidewalks of the city clear of snow and ice in all cases where the owners or occupants of abutting lots fail to do so, and the expense of so doing clearing in front of any lot or parcel of land shall be included in the statement to the comptroller required by sub. (3) (f), and in the comptroller's statement to the city clerk and in the special tax to be levied as therein provided. The city may also impose a fine or penalty for neglecting to keep sidewalks clear of snow and ice.
(6) Repair at city expense. Whenever the The council shall by resolution or ordinance so determine,
may provide that sidewalks shall be kept in repair by and at the expense of the city, or the council may direct that a certain proportion of the cost of construction, reconstruction or repair be paid by the city and the balance by abutting property owners.
(7) Rules. The council may from time to time make all needful rules and regulations by ordinance for carrying the aforesaid implement the provisions into effect, for regulating of this section, regulate the use of the sidewalks of the city and preventing prevent their obstruction.
(10) Application of section; definitions. (intro.) The provisions of this section shall do not apply to 1st class cities but shall be applicable apply to towns and villages, and when applied to towns and villages:
66.616 of the statutes is renumbered 66.0909, and 66.0909 (1), as renumbered, is amended to read:
66.0909 (1) The standard for construction of curbs and sidewalks on each side of any a city or village street, or any a connecting highway or town road for which curbs and sidewalks have been prescribed by the governing body of the town, city or village having jurisdiction thereover, shall include curb ramping providing access to crosswalks at intersections and other designated locations. Curb ramping includes the curb opening, the ramp and that part of the sidewalk or apron leading to and adjacent to the curb opening. Any person constructing new curbs or sidewalks or replacing curbs or sidewalks within 5 feet of a legal crosswalk in any city street, village street, connecting highway or town road shall comply with the standards for curb ramping under this section.
66.62 of the statutes is renumbered 66.0701 and amended to read:
66.0701 Special assessments by local ordinance. (1) Except as provided in s. 66.60 (6m) 66.0721, in addition to other methods provided by law, the common council governing body of any a town, village or 2nd, 3rd or 4th class city, a village board or a town board may, by ordinance, provide that the cost of installing or constructing any public work or improvement shall be charged in whole or in part to the property benefited thereby, and to make an assessment against such the property benefited in such the manner as such council or board that the governing body determines. Such The special assessment shall be is a lien against the property from the date of the levy.
(2) Every such ordinance under this section shall contain provisions for reasonable notice and hearing. Any person against whose land a special assessment is levied under any such the ordinance
shall have the right to may appeal therefrom in the manner prescribed in s. 66.60 66.0703 (12) within 40 days of the date of the final determination of the governing body.
66.625 of the statutes is renumbered 66.0911 and amended to read:
66.0911 Laterals and service pipes.
Whenever If the governing body shall by resolution require requires water, heat, sewer and gas laterals or service pipes to be constructed from the lot line or near the lot line to the main or from the lot line to the building to be serviced, or both, it may provide that when the work is done by the city, village or town or under a city, village or town contract, a record of the cost of constructing such
the laterals or service pipes shall be kept and such the cost, or the average current cost of laying such the laterals or service pipes, shall be charged and be a lien against the lot or parcel served.
66.63 of the statutes is renumbered 66.0725 and amended to read:
66.0725 Assessment of condemnation benefits. (1) As a complete alternative to any other method provided by law, for the purpose of payment of the expenses, including such the excess of damages and all other expenses and costs, incurred for the taking of private property for the purpose set forth in ss. 32.02 (1), 61.34 (3) and 62.22, the governing body of the a town, city or village may, by resolution, levy and assess the whole or any part of such the expenses, as a special assessment upon such the property as they determine that the governing body determines is specially benefited thereby, and they by the taking. The governing body shall include in said
the levy the whole or any part of the excess of benefits over total damages, if any, making therein and make a list of every lot or parcel of land so assessed, the name of the owner thereof, if known, and the amount levied thereon on the property.
(2) Such The resolution under sub. (1) shall be published as a class 2 notice, under ch. 985, and with a notice therewith that at a the time and place stated therein, the governing body will meet at their usual place of meeting and hear all objections which may be made to such the assessment or to any part thereof. If such the resolution levies an assessment against property outside the corporate limits, notice as provided herein shall be given by mailing a copy of the resolution and the notice by registered mail to the last-known address of the owner of such the property. A copy of such the resolution shall be filed with the clerk of the town in which the property is located.
(3) At the time so fixed the governing body shall meet and hear all such objections, and for that purpose may adjourn to a date set by the governing body, until the hearing is completed, and shall by resolution confirm or modify such the assessment in whole or in part. At any time before the first day of the next November thereafter any party liable may pay any such the assessment to the town, city or village treasurer. On such first day of November 1, if any such the assessment remains unpaid, the treasurer shall make a certified statement showing what assessments so levied under this section remain unpaid, and file the same statement with the clerk, who shall extend the same upon place the unpaid assessments on the tax roll of such municipality, in addition to and as part of all other taxes therein levied on such land, to be collected therewith for collection.
(4) At the time of making out the tax roll, next after the filing of any assessment to pay the expenses incurred in proceedings for the condemnation of lands outside the corporate limits, the The town clerk shall enter
in said on the tax roll the benefits not offset by damages or an excess of benefits over damages which shall be are levied on the land described as a special assessment under this section by a city or village on land in the town and shall be collected the same collect the assessment in the same manner as other taxes. Such amounts when The assessments collected shall be paid over to the city or village treasurer to be applied in payment of any damages or excess of damages over benefits awarded by such the assessment; and in case. If the amount of such special assessments are is insufficient to pay all damages or excess of damages over benefits so awarded, then the difference shall be paid by the city or village. Any such damages Damages or excess of damages over benefits may be paid out of such the fund prior to before the collection of such
the special assessments, to be and reimbursed therefrom when collected.
(5) Any person against whose land an assessment of benefits is made pursuant to under this section may appeal therefrom as prescribed in s. 32.06 (10) within 30 days of the adoption of the resolution required under sub. (3).
66.635 of the statutes is renumbered 66.0731 and amended to read:
66.0731 Reassessment of invalid condemnation and public improvement assessments. (1) If in
any an action, other than an action pursuant to s. 66.60 (12), for the recovery of damages arising from a failure to make a proper assessment of benefits and damages, as provided by law, or failure to observe any provision of law, or because of any act or defect in any proceeding in which benefits and damages are assessed, and in any action to set aside any under s. 66.0703 (12), involving a special assessment, special assessment certificate, bond or note or tax certificate based upon such on the special assessment, the court determines that such the assessment is invalid by reason of a defective assessment of benefits and damages, or for any cause, it shall stay all proceedings, frame an issue therein and summarily try the
same issue and determine the amount which
that the plaintiff justly ought to pay or which should be justly assessed against the property in question. Such That amount shall be ordered to be paid into court for the benefit of the parties entitled thereto to the amount within a fixed time to be fixed. Upon compliance with said the order judgment shall be entered for the plaintiff with costs. If the plaintiff fails to comply with such the order the action shall be dismissed with costs.
(2) If the common council, village board or town board determines that any special assessment is invalid for any reason, it may reopen and reconsider such
the assessment as provided in s. 66.60 66.0703 (10).
66.64 of the statutes is renumbered 66.0705 and amended to read:
66.0705 Special Property of public and private entities subject to special assessments for local improvements. (1) (a) The property of the this state, except that held for highway right-of-way purposes or acquired and held for purposes under s. 85.09, and the property of every county, city, village, town, school district, sewerage district or commission, sanitary or water district or commission, or any public board or commission within this state, and of every corporation, company or individual operating any railroad, telegraph, telecommunications, electric light or power system, or doing any of the business mentioned in ch. 76, and of every other corporation or company whatever, shall be is in all respects subject to all special assessments for local improvements.
(b) Certificates and improvement bonds therefor for special assessments may be issued and the lien thereof of the special assessments enforced against such property described in par. (a), except property of the state, in the same manner and to the same extent as the property of individuals. Such assessments shall Special assessments on property described in par. (a) may not extend to the right, easement or franchise to operate or maintain railroads, telegraph, telecommunications or electric light or power systems in streets, alleys, parks or highways. The amount represented by any certificate or improvement bond issued as aforesaid shall be under this paragraph is a debt due personally from such the corporation, company or individual, payable in the case of a certificate when the taxes for the year of its issue are payable, and in the case of a bond according to the terms thereof
of the bond.
(2) In this subsection, "assessment" means a special assessment on property of the this state and "project" means any continuous improvement within overall project limits regardless of whether small exterior segments are left unimproved. If the assessment of a project is less than $50,000, or if the assessment of a project is $50,000 or more and the building commission approves the assessment under s. 66.60 (4) 66.0703 (6), the state agency which manages the property shall pay the assessment from the revenue source which supports the general operating costs of the agency or program against which the assessment is made.
66.645 of the statutes is repealed.
Note: Repealed as unnecessary. The provision, which refers to special assessments levied under s. 66.64, provides for the collection and enforcement of those assessments. Collection and enforcement of special assessments are provided elsewhere in the statutes; for example, ss. 66.0701, 66.0703 (13), 66.0717 and 74.53.
66.65 (title) and (1) of the statutes are renumbered 66.0707 (title) and (1) and amended to read:
66.0707 (title) Assessment or special charge against city, village or town property abutting on improvement in adjacent city, village or town
. (1) A city, village or town may levy special assessments for municipal work or improvement under s. 66.60 upon 66.0703 on property in an adjacent city, village or town, if such the property abuts upon and benefits from such the work or improvement and if the governing body of the municipality where the property is located, by resolution approves such the levy. In any such case the by resolution. The owner of such the property shall be is entitled to the use of the work or improvement upon on which such the assessment is based upon on the same conditions as the owner of property within the city, village or town.
66.65 (2) of the statutes is renumbered 66.0707 (3) and amended to read:
66.0707 (3) A special assessment or special charge under this section shall be is a lien against the benefited property and shall be collected by the treasurer in the same manner as the taxes of the municipality and paid over by the treasurer to the treasurer of the municipality levying such the assessment.
Note: The scope of this provision is expanded to include special charges. See Section 192 of this bill.
66.694 of the statutes is renumbered 66.0727 and amended to read:
66.0727 Special assessments against railroad for street improvement. (1) (a) If any a city, village or town causes any improves a street, alley or public highway within its corporate limits to be improved, including by grading, curbing, or paving or otherwise improving the street, alley or public highway, where, if the entire or partial cost of the improvement is assessed against abutting property, and if the street, alley or public highway is crossed by the track of any a railroad engaged as a common carrier, the common council or board of public works of the city, or the village or town board, shall, at any time after the completion and acceptance of the improvement by the municipality, file with the local agent of the railroad corporation operating the railroad a statement showing the amount chargeable to the railroad corporation for the improvement.
(b) The amount chargeable to the railroad corporation shall be an is the amount equal to the cost of constructing the improvement along the street, alley or public highway immediately in front of and abutting its right-of-way on each side of the street, alley or public highway at the point where the track crosses the street, alley or public highway, based upon the price per square yard, lineal foot or other unit of value used in determining the total cost of the improvement.
(2) The amount charged against any
a railroad corporation for improving the street, alley or public highway, fronting or abutting its right-of-way, shall may not exceed the average amount per front foot assessed against the remainder of the property fronting or abutting on the improved street, alley or public highway so improved. The amount calculated under sub. (1) and contained in the statement shall be is due and payable by the railroad corporation to the municipality, causing
filing the statement to be filed within 30 days of the date when the statement shall be is presented to the local representative of the railroad corporation.
66.695 (title) of the statutes is repealed.
66.695 of the statutes is renumbered 66.0727 (3) and amended to read:
66.0727 (3) If any
a railroad corporation fails or refuses to pay to any a city, village or town the amount set forth in any statement or claim for the making of street, alley or public highway improvements, as provided in s. 66.694, under this section within the time specified in the statement, the city, village or town shall have a valid has a claim for such that amount against the railroad corporation, and may maintain an action in any circuit court within this state to recover the amount in the statement.
66.696 (title) of the statutes is renumbered 66.0729 (title).
66.696 of the statutes is renumbered 66.0729 (1) and amended to read:
66.0729 (1) If the track of any a railroad is laid upon or along any a street, alley or public highway within any city, village or town, the corporation operating the railroad shall maintain and improve the portion of the street, alley or public highway that is occupied by its tracks. The railroad corporation shall grade, pave or otherwise improve the portion of the street, alley or public highway or portion thereof in such the manner and with such the materials as that the common council of the city or the village or town board determines. The railroad corporation is not required to pave or improve that portion of the street, alley or public highway occupied by it with different material or in a different manner from that in which the remainder of the street is paved or improved. The railroad corporation shall be is liable to pay for paving, grading or otherwise improving a street, alley or public highway only to the extent that the actual cost of the improvement exceeds the estimated cost of the improvement were the street, alley or public highway not occupied by the tracks of the railroad.
66.697 (title) of the statutes is repealed.
66.697 (1) and (2) of the statutes are renumbered 66.0729 (2) and (3) and amended to read:
66.0729 (2) If any a city, village or town orders any a street, alley or public highway to be paved, graded, curbed or improved, as provided in s. 66.696 sub. (1), the clerk of the city, village or town shall cause to be served upon serve the local agent of the railroad corporation, a notice setting forth the action taken by the city, village or town relative to the improvement of the street, alley or public highway.
(3) If the railroad corporation elects to construct the street, alley or public highway improvement, it shall within 10 days of the receipt of the notice from the clerk of the city, village or town, file with the clerk a notice of its intention to construct the street, alley or public highway improvement, and it shall be allowed until the following June 30 thereafter to complete the work, unless the work is ordered after May 20 of any year, and in that case the railroad corporation shall be allowed 40 days from the time the clerk of the municipality presents the notice to the railroad agent, in which to complete the work.
66.698 (title) of the statutes is repealed.
66.698 (1) and (2) of the statutes are renumbered 66.0729 (4) and (5) and amended to read:
66.0729 (4) If any a city, village or town orders any a street, alley or public highway improved, as provided in s. 66.696, under sub. (1) and serves notice on the railroad corporation, as provided in s. 66.697, under sub. (2) and the railroad corporation elects not to construct the improvement or elects to construct the improvement but fails to construct the improvement within the time provided in s. 66.697 under sub. (3), the city, village or town shall proceed to let a contract for the construction of the improvement, and cause improve the street, alley or public highway to be improved as determined under s. 66.696, and when sub. (1). When the improvement is completed and accepted by the city, village or town, the clerk of the city, village or town shall present to the local agent of the railroad corporation a statement of the actual cost of the improvement, and the railroad corporation shall, within 20 days of its receipt of the statement, pay to the treasurer of the city, village or town the amount shown by the statement.
(5) If any a railroad corporation fails to pay the cost of constructing any pavement or other street improvement as provided under sub. (1), the city, village or town causing responsible for the improvement to be constructed shall have the right to may enforce collection of the amount by an action at law against the railroad corporation as provided in s. 66.695 66.0727 (3).
66.699 of the statutes is repealed.
Note: Restated in renumbered ss. 66.0727 (4) and 66.0729 (6). See Sections 209 and 210 of this bill.
66.70 of the statutes is renumbered 66.0611 and amended to read:
66.0611 Political subdivisions prohibited from levying tax on incomes. No county, city, village, town, or other unit of government authorized to levy taxes shall may assess, levy or collect any tax on income, or measured by income, and any such tax so assessed or levied is void.
66.73 of the statutes is repealed.
Note: Repeals s. 66.73, which authorizes a county, municipal or school board to annually provide for and appropriate funds for a program of citizenship education, including a ceremony of the induction to citizenship for those who have been enfranchised within the past year.
66.74 of the statutes is renumbered 66.0613.
66.75 (title), (1) and (1m) (a) to (e) and (f) 1. and 2. of the statutes are renumbered 66.0615 (title), (1) and (1m) (a) to (e) and (f) 1. and 2., and 66.0615 (1) (dm) and (1m) (a) and (b) 2., as renumbered, are amended to read:
66.0615 (1) (dm) "Sponsoring municipality" means any a city, village or town that creates a district either separately or in combination with another city, village, town or county.
(1m) (a) The governing body of a municipality may enact an ordinance, and a district, under par. (e), may adopt a resolution, imposing a tax on the privilege of furnishing, at retail, except sales for resale, rooms or lodging to transients by hotelkeepers, motel operators and other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for use of the accommodations. Any A tax imposed under this paragraph is not subject to the selective sales tax imposed by s. 77.52 (2) (a) 1. and may not be imposed on sales to the federal government and persons listed under s. 77.54 (9a). Any A tax imposed under this paragraph by a municipality shall be paid to the municipality and may be forwarded to a commission if one is created under par. (c), as provided in par. (d). Except as provided in par. (am), any a tax imposed under this paragraph by a municipality may not exceed 8%. Except as provided in par. (am), if a tax greater than 8% under this paragraph is in effect on May 13, 1994, the municipality imposing the tax shall reduce the tax to 8%, effective on June 1, 1994.
(b) 2. If 2 or more municipalities in a zone impose a room tax under par. (a), the municipalities shall enter into a contract under s. 66.30 66.0301 to create a commission under par. (c). If no tourism entity exists in any of the municipalities in the zone that have formed a commission, the commission shall contract with another organization in the zone to perform the functions of the tourism entity. Each municipality in a single zone that imposes a room tax shall levy the same percentage of tax. If the municipalities are unable to agree on the percentage of tax for the zone, the commission shall set the percentage.
66.75 (1m) (f) 4. and 5., (2) and (3) of the statutes are renumbered 66.0615 (1m) (f) 4. and 5., (2) and (3), and 66.0615 (2) (a) and (c), as renumbered, are amended to read:
66.0615 (2) (a) Whenever the If a municipality or district has probable cause to believe that the correct amount of room tax has not been assessed or that the tax return is not correct, inspect and audit the financial records of any person subject to sub. (1m) pertaining to the furnishing of accommodations to determine whether or not the correct amount of room tax is assessed and whether or not any room tax return is correct.