March 21, 2000 - Offered by
Special committee on The Renovation of Lambeau
Field.
AB892-ASA2,2,9
1An Act to renumber 66.066 (5) and 77.707;
to amend 13.94 (4) (a) 1., 13.94 (10),
216.70 (14), 18.03 (5s), 19.42 (13) (a), 19.59 (1) (a), 19.59 (1) (g) 1. a., 25.50 (1) (d),
332.02 (1), 66.04 (2) (a) (intro.), 66.066 (1) (a), 66.066 (1) (c), 66.067, 66.30 (1) (a),
471.26 (1) (bm), 71.26 (1m) (g), 71.36 (1m), 71.45 (1t) (g), 77.705 (title), 77.71,
577.76 (3m), 77.76 (4), 103.49 (3) (ar), 109.09 (1), 111.322 (2m) (c), 227.01 (13) (t),
6779.14 (1m) (d) 2. b., 779.14 (1m) (d) 3. and 946.15; and
to create 20.395 (1) (gv),
720.566 (1) (ge), 20.835 (4) (ge), 20.867 (5), 24.61 (2) (a) 8., 25.17 (3) (b) 11., 66.04
8(2) (a) 3q., 66.066 (5) (b), 71.05 (1) (c) 5., 77.54 (45), 77.706, 77.707 (2), 77.76 (3p),
985.62, 219.09 (1) (d), subchapter IV of chapter 229 [precedes 229.820] and
10779.14 (4) of the statutes;
relating to: creating a local professional football
11stadium district; giving a local professional football stadium district the
12authority to issue bonds and granting income tax exemptions for interest
13income on bonds issued by the district; making a state moral obligation pledge
1with respect to bonds issued by a local professional football stadium district;
2giving a local professional football stadium district the authority to impose a
3sales tax and a use tax; creating an income and franchise tax exemption for a
4local professional football stadium district; state aid for transportation
5facilities associated with a professional football team's home stadium;
6requiring a professional football team or a related party that enters into a
7contract with a local professional football stadium district that requires the
8team or related party to acquire and construct football stadium facilities to
9comply with the prevailing wage law; and making appropriations.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB892-ASA2,3,212
13.94
(4) (a) 1. Every state department, board, examining board, affiliated
13credentialing board, commission, independent agency, council or office in the
14executive branch of state government; all bodies created by the legislature in the
15legislative or judicial branch of state government; any public body corporate and
16politic created by the legislature including specifically a professional baseball park
17district
, a local professional football stadium district and a family care district
18created under s. 46.2895; every Wisconsin works agency under subch. III of ch. 49;
19every provider of medical assistance under subch. IV of ch. 49; technical college
20district boards; development zones designated under s. 560.71; every county
21department under s. 51.42 or 51.437; every nonprofit corporation or cooperative to
22which moneys are specifically appropriated by state law; and every corporation,
23institution, association or other organization which receives more than 50% of its
1annual budget from appropriations made by state law, including subgrantee or
2subcontractor recipients of such funds.
AB892-ASA2,3,114
13.94
(10) Financial status of local certain professional
baseball park
5sports districts. As promptly as possible following the end of each state fiscal
6biennium in which there are outstanding bonds or notes issued by a local
7professional baseball park district created under subch. III of ch. 229 that are subject
8to s. 229.74 (7)
or by a local professional football stadium district created under
9subch. IV of ch. 229 that are subject to s. 229.830 (7), the legislative audit bureau
10shall submit a report to the cochairpersons of the joint committee on finance
11concerning the financial status of that district.
AB892-ASA2,3,1413
16.70
(14) "State" does not include a district created under subch. II
or, III
or
14IV of ch. 229.
AB892-ASA2,3,1916
18.03
(5s) Upon the request of a local professional baseball park district
17created under subch. III of ch. 229
or a local professional football stadium district
18created under subch. IV of ch. 229, the commission may serve as financial consultant
19to assist and coordinate the issuance of the bonds of a district.
AB892-ASA2, s. 5
20Section
5. 19.42 (13) (a) of the statutes is amended to read:
AB892-ASA2,4,221
19.42
(13) (a) All positions to which individuals are regularly appointed by the
22governor, except the position of trustee of any private higher educational institution
23receiving state appropriations
and, the position of member of the district board of a
24local professional baseball park district created under subch. III of ch. 229
and the
1position of member of the district board of a local professional football stadium
2district created under subch. IV of ch. 229.
AB892-ASA2,4,134
19.59
(1) (a) No local public official may use his or her public position or office
5to obtain financial gain or anything of substantial value for the private benefit of
6himself or herself or his or her immediate family, or for an organization with which
7he or she is associated. A violation of this paragraph includes the acceptance of free
8or discounted admissions to a professional baseball
or football game by a member of
9the district board of a local professional baseball park district created under subch.
10III of ch. 229
or a local professional football stadium district created under subch. IV
11of ch. 229. This paragraph does not prohibit a local public official from using the title
12or prestige of his or her office to obtain campaign contributions that are permitted
13and reported as required by ch. 11.
AB892-ASA2, s. 7
14Section
7. 19.59 (1) (g) 1. a. of the statutes is amended to read:
AB892-ASA2,4,1715
19.59
(1) (g) 1. a. "District" means a local professional baseball park district
16created under subch. III of ch. 229
or a local professional football stadium district
17created under subch. IV of ch. 229.
AB892-ASA2, s. 9
1Section
9. 20.395 (1) (gv) of the statutes is created to read:
AB892-ASA2,5,42
20.395
(1) (gv)
Transportation aids to local professional football stadium
3districts. As a continuing appropriation, the amounts in the schedule for
4transportation aids to local professional football stadium districts under s. 85.62.
AB892-ASA2,5,106
20.566
(1) (ge)
Administration of local professional football stadium district
7taxes. From the moneys transferred from the appropriation account under s. 20.835
8(4) (ge), the amounts in the schedule for administering the special district taxes
9imposed under s. 77.706 by a local professional football stadium district created
10under subch. IV of ch. 229.
AB892-ASA2,6,412
20.835
(4) (ge)
Local professional football stadium district taxes. All moneys
13received from the taxes imposed under s. 77.706, for the purpose of distribution to
1the special districts that adopt a resolution imposing taxes under subch. V of ch. 77,
2and for the purpose of financing a local professional football stadium district, except
3that, of those tax revenues collected under subch. V of ch. 77, 1.5% shall be credited
4to the appropriation account under s. 20.566 (1) (ge).
AB892-ASA2,6,96
20.867
(5) Services to nonstate governmental units. (g)
Financial consulting
7services. All moneys received from local professional football stadium districts for
8financial consulting services provided under s. 18.03 (5s), to be used to provide those
9services.
AB892-ASA2,6,1211
24.61
(2) (a) 8. Bonds issued by a local professional football stadium district
12created under subch. IV of ch. 229.
AB892-ASA2, s. 14
13Section
14. 25.17 (3) (b) 11. of the statutes is created to read:
AB892-ASA2,6,1514
25.17
(3) (b) 11. Bonds issued by a local professional football stadium district
15created under subch. IV of ch. 229.
AB892-ASA2,7,218
25.50
(1) (d) "Local government" means any county, town, village, city, power
19district, sewerage district, drainage district, town sanitary district, public inland
20lake protection and rehabilitation district, local professional baseball park district
21created under subch. III of ch. 229, family care district under s. 46.2895,
local
22professional football stadium district created under subch. IV of ch. 229, public
23library system, school district or technical college district in this state, any
24commission, committee, board or officer of any governmental subdivision of this
1state, any court of this state, other than the court of appeals or the supreme court,
2or any authority created under s. 231.02, 233.02 or 234.02.
AB892-ASA2,7,144
32.02
(1) Any county, town, village, city, including villages and cities
5incorporated under general or special acts, school district, the department of health
6and family services, the department of corrections, the board of regents of the
7university of Wisconsin system, the building commission, a commission created by
8contract under s. 66.30, with the approval of the municipality in which condemnation
9is proposed, or any public board or commission, for any lawful purpose, but in the
10case of city and village boards or commissions approval of that action is required to
11be granted by the governing body. A mosquito control commission, created under s.
1259.70 (12), may not acquire property by condemnation.
A local professional football
13stadium district board, created under subch. IV of ch. 229, may not acquire property
14by condemnation.
AB892-ASA2, s. 16
15Section
16. 66.04 (2) (a) (intro.) of the statutes is amended to read:
AB892-ASA2,7,2016
66.04
(2) (a) (intro.) Any county, city, village, town, school district, drainage
17district, technical college district or other governing board
, as defined by s. 34.01 (1)
,
18other than a local professional football stadium district board created under subch.
19IV of ch. 229, may invest any of its funds not immediately needed in any of the
20following:
AB892-ASA2, s. 17
21Section
17. 66.04 (2) (a) 3q. of the statutes is created to read:
AB892-ASA2,7,2322
66.04
(2) (a) 3q. Bonds issued by a local professional football stadium district
23created under subch. IV of ch. 229.
AB892-ASA2,8,11
166.066
(1) (a) "Municipality" means any city, village, town, county, commission
2created by contract under s. 66.30, public inland lake protection and rehabilitation
3district established under s. 33.23, 33.235 or 33.24, metropolitan sewerage district
4created under ss. 66.20 to 66.26 or 66.88 to 66.918, town sanitary district under
5subch. IX of ch. 60, a local professional baseball park district created under subch.
6III of ch. 229
, a local professional football stadium district created under subch. IV
7of ch. 229 or a municipal water district or power district under ch. 198 and any other
8public or quasi-public corporation, officer, board or other public body empowered to
9borrow money and issue obligations to repay the same out of revenues.
10"Municipality" does not include the state or a local exposition district created under
11subch. II of ch. 229.
AB892-ASA2,8,2013
66.066
(1) (c) "Revenue" means all moneys received from any source by a public
14utility and all rentals and fees and
, in the case of a local professional baseball park
15district created under subch. III of ch. 229 includes tax revenues deposited into a
16special fund under s. 229.685 and payments made into a special debt service reserve
17fund under s. 229.74
and, in the case of a local professional football stadium district
18created under subch. IV of ch. 229 includes tax revenues deposited into a special fund
19under s. 229.825 and payments made into a special debt service reserve fund under
20s. 229.830.
AB892-ASA2, s. 20
21Section
20. 66.066 (5) of the statutes is renumbered 66.066 (5) (a).
AB892-ASA2,8,2523
66.066
(5) (b) Revenue bonds issued by a local professional football stadium
24district created under subch. IV of ch. 229 are subject to the provisions in ss. 229.829
25to 229.834.
AB892-ASA2,9,10
266.067 Public works projects. For financing purposes, garbage
3incinerators, toll bridges, swimming pools, tennis courts, parks, playgrounds, golf
4links, bathing beaches, bathhouses, street lighting, city halls, village halls, town
5halls, courthouses, jails, schools, cooperative educational service agencies, hospitals,
6homes for the aged or indigent, child care centers, as defined in s. 231.01 (3c),
7regional projects, waste collection and disposal operations, systems of sewerage,
8local professional baseball park facilities
, local professional football stadium
9facilities and any and all other necessary public works projects undertaken by any
10municipality are public utilities within the meaning of s. 66.066.
AB892-ASA2,9,2313
66.30
(1) (a) In this section "municipality" means the state or any department
14or agency thereof, or any city, village, town, county, school district, public library
15system, public inland lake protection and rehabilitation district, sanitary district,
16farm drainage district, metropolitan sewerage district, sewer utility district, solid
17waste management system created under s. 59.70 (2), local exposition district
18created under subch. II of ch. 229, local professional baseball park district created
19under subch. III of ch. 229,
local professional football stadium district created under
20subch. IV of ch. 229, family care district under s. 46.2895, water utility district,
21mosquito control district, municipal electric company, county or city transit
22commission, commission created by contract under this section, taxation district or
23regional planning commission.
AB892-ASA2,10,2
171.05
(1) (c) 5. A local professional football stadium district created under
2subch. IV of ch. 229.
AB892-ASA2,10,74
71.26
(1) (bm)
Certain local districts. Income of a local exposition district
5created under subch. II of ch. 229
or, a local professional baseball park district
6created under subch. III of ch. 229
or a local professional football stadium district
7created under subch. IV of ch. 229.
AB892-ASA2,10,109
71.26
(1m) (g) Those issued under s. 66.066 by a local professional baseball
10park district
or a local professional football stadium district.
AB892-ASA2,11,812
71.36
(1m) A tax-option corporation may deduct from its net income all
13amounts included in the Wisconsin adjusted gross income of its shareholders, the
14capital gain deduction under s. 71.05 (6) (b) 9. and all amounts not taxable to
15nonresident shareholders under ss. 71.04 (1) and (4) to (9) and 71.362. For purposes
16of this subsection, interest on federal obligations, obligations issued under s. 66.066
17by a local professional baseball park district
or a local professional football stadium
18district, obligations issued under ss. 66.40, 66.431 and 66.4325, obligations issued
19under s. 234.65 to fund an economic development loan to finance construction,
20renovation or development of property that would be exempt under s. 70.11 (36) and
21obligations issued under subch. II of ch. 229 is not included in shareholders' income.
22The proportionate share of the net loss of a tax-option corporation shall be attributed
23and made available to shareholders on a Wisconsin basis but subject to the limitation
24and carry-over rules as prescribed by section
1366 (d) of the internal revenue code.
25Net operating losses of the corporation to the extent attributed or made available to
1a shareholder may not be used by the corporation for further tax benefit. For
2purposes of computing the Wisconsin adjusted gross income of shareholders,
3tax-option items shall be reported by the shareholders and those tax-option items,
4including capital gains and losses, shall retain the character they would have if
5attributed to the corporation, including their character as business income. In
6computing the tax liability of a shareholder, no credit against gross tax that would
7be available to the tax-option corporation if it were a nontax-option corporation may
8be claimed.
AB892-ASA2,11,1110
71.45
(1t) (g) Those issued under s. 66.066 by a local professional baseball park
11district
or a local professional football stadium district.
AB892-ASA2,11,2113
77.54
(45) The gross receipts from the sale of and the use or other consumption
14of a one-time license or similar right to purchase admission to professional football
15games at a football stadium, as defined in s. 229.821 (6), that is granted by a
16municipality; a local professional football stadium district; or a professional football
17team or related party, as defined in s. 229.821 (12); if the person who buys the license
18or right is entitled, at the time the license or right is transferred to the person, to
19purchase admission to at least 3 professional football games in this state during one
20football season. The exemption under this subsection does not apply to a license or
21right that is sold after December 31, 2003.
AB892-ASA2,11,23
2377.705 (title)
Adoption by resolution; baseball park district.
AB892-ASA2,12,8
177.706 Adoption by resolution; football stadium district. A local
2professional football stadium district created under subch. IV of ch. 229, by
3resolution under s. 229.824 (15), may impose a sales tax and a use tax under this
4subchapter at a rate of no more than 0.5%, in 0.1% increments, of the gross receipts
5or sales price. Those taxes may be imposed only in their entirety. The imposition of
6the taxes under this section shall be effective on the first day of the first month that
7begins 30 days after the approval of the resolution by the electors in the district's
8jurisdiction under s. 229.824 (15).
AB892-ASA2,12,1711
77.707
(2) Retailers and the department of revenue may not collect a tax under
12s. 77.706 for any local professional football stadium district created under subch. IV
13of ch. 229 after the calendar quarter during which the local professional football
14stadium district board makes a certification to the department of revenue under s.
15229.825 (2), except that the department of revenue may collect from retailers taxes
16that accrued before that calendar quarter and fees, interest and penalties that relate
17to those taxes.
AB892-ASA2,12,22
1977.71 Imposition of county and special district sales and use taxes. 20Whenever a county sales and use tax ordinance is adopted under s. 77.70 or a special
21district resolution is adopted under s. 77.705
or 77.706, the following taxes are
22imposed:
AB892-ASA2,13,5
23(1) For the privilege of selling, leasing or renting tangible personal property
24and for the privilege of selling, performing or furnishing services a sales tax is
25imposed upon retailers at the rate of 0.5% in the case of a county tax or at the rate
1under s. 77.705
or 77.706 in the case of a special district tax of the gross receipts from
2the sale, lease or rental of tangible personal property, except property taxed under
3sub. (4), sold, leased or rented at retail in the county or special district or from selling,
4performing or furnishing services described under s. 77.52 (2) in the county or special
5district.
AB892-ASA2,13,17
6(2) An excise tax is imposed at the rate of 0.5% in the case of a county tax or
7at the rate under s. 77.705
or 77.706 in the case of a special district tax of the sales
8price upon every person storing, using or otherwise consuming in the county or
9special district tangible personal property or services if the property or service is
10subject to the state use tax under s. 77.53, except that a receipt indicating that the
11tax under sub. (1), (3) or (4) has been paid relieves the buyer of liability for the tax
12under this subsection and except that if the buyer has paid a similar local tax in
13another state on a purchase of the same property or services that tax shall be credited
14against the tax under this subsection and except that for motor vehicles that are used
15for a purpose in addition to retention, demonstration or display while held for sale
16in the regular course of business by a dealer the tax under this subsection is imposed
17not on the sales price but on the amount under s. 77.53 (1m).
AB892-ASA2,14,2
18(3) An excise tax is imposed upon a contractor engaged in construction
19activities within the county or special district, at the rate of 0.5% in the case of a
20county tax or at the rate under s. 77.705
or 77.706 in the case of a special district tax
21of the sales price of tangible personal property that is used in constructing, altering,
22repairing or improving real property and that becomes a component part of real
23property in that county or special district,
unless
except that if the contractor has
24paid the sales tax of a county in the case of a county tax or of a special district in the
25case of a special district tax in this state on that property,
and except that if the buyer
1or has paid a similar local sales tax in another state on a purchase of the same
2property
, that tax shall be credited against the tax under this subsection.
AB892-ASA2,14,12
3(4) An excise tax is imposed at the rate of 0.5% in the case of a county tax or
4at the rate under s. 77.705
or 77.706 in the case of a special district tax of the sales
5price upon every person storing, using or otherwise consuming a motor vehicle, boat,
6snowmobile, mobile home not exceeding 45 feet in length, trailer, semitrailer,
7all-terrain vehicle or aircraft, if that property must be registered or titled with this
8state and if that property is to be customarily kept in a county that has in effect an
9ordinance under s. 77.70 or in a special district that has in effect a resolution under
10s. 77.705
or 77.706, except that if the buyer has paid a similar local sales tax in
11another state on a purchase of the same property that tax shall be credited against
12the tax under this subsection.
AB892-ASA2,15,1514
77.76
(3m) From the appropriation under s. 20.835 (4) (gb) the department, for
15the first 2 years of collection, shall distribute 97% of the
special district taxes
16reported for each
special local professional baseball park district that has imposed
17taxes under this subchapter, minus the
special district portion of the retailers'
18discounts, to the
special local professional baseball park district no later than the end
19of the 3rd month following the end of the calendar quarter in which such amounts
20were reported. From the appropriation under s. 20.835 (4) (gb) the department, after
21the first 2 years of collection, shall distribute 98.5% of the
special district taxes
22reported for each
special local professional baseball park district that has imposed
23taxes under this subchapter, minus the
special district portion of the retailers'
24discount, to the
special local professional baseball park district no later than the end
25of the 3rd month following the end of the calendar quarter in which such amounts
1were reported. At the time of distribution the department shall indicate the taxes
2reported by each taxpayer. In this subsection, the "
special district portion of the
3retailers' discount" is the amount determined by multiplying the total retailers'
4discount by a fraction the numerator of which is the gross
special local professional
5baseball park district sales and use taxes payable and the denominator of which is
6the sum of the gross state and
special local professional baseball park district sales
7and use taxes payable. The
special local professional baseball park district taxes
8distributed shall be increased or decreased to reflect subsequent refunds, audit
9adjustments and all other adjustments of the
special
local professional baseball park 10district taxes previously distributed. Interest paid on refunds of
special local
11professional baseball park district sales and use taxes shall be paid from the
12appropriation under s. 20.835 (4) (gb) at the rate paid by this state under s. 77.60 (1)
13(a). Any
special local professional baseball park district receiving a report under this
14subsection is subject to the duties of confidentiality to which the department of
15revenue is subject under s. 77.61 (5).
AB892-ASA2,16,1117
77.76
(3p) From the appropriation under s. 20.835 (4) (ge) the department of
18revenue shall distribute 98.5% of the taxes reported for each local professional
19football stadium district that has imposed taxes under this subchapter, minus the
20district portion of the retailers' discount, to the local professional football stadium
21district no later than the end of the 3rd month following the end of the calendar
22quarter in which such amounts were reported. At the time of distribution the
23department of revenue shall indicate the taxes reported by each taxpayer. In this
24subsection, the "district portion of the retailers' discount" is the amount determined
25by multiplying the total retailers' discount by a fraction the numerator of which is
1the gross local professional football stadium district sales and use taxes payable and
2the denominator of which is the sum of the gross state and local professional football
3stadium district sales and use taxes payable. The local professional football stadium
4district taxes distributed shall be increased or decreased to reflect subsequent
5refunds, audit adjustments and all other adjustments of the local professional
6football stadium district taxes previously distributed. Interest paid on refunds of
7local professional football stadium district sales and use taxes shall be paid from the
8appropriation under s. 20.835 (4) (ge) at the rate paid by this state under s. 77.60 (1)
9(a). Any local professional football stadium district receiving a report under this
10subsection is subject to the duties of confidentiality to which the department of
11revenue is subject under s. 77.61 (5).
AB892-ASA2,16,1814
77.76
(4) There shall be retained by the state 1.5% of the taxes collected for
15taxes imposed by special districts under
s. ss. 77.705
and 77.706 and 1.75% of the
16taxes collected for taxes imposed by counties under s. 77.70 to cover costs incurred
17by the state in administering, enforcing and collecting the tax. All interest and
18penalties collected shall be deposited and retained by this state in the general fund.
AB892-ASA2,17,2
2085.62 Aid to local professional football stadium districts. The
21department may make aid payments from the appropriation under s. 20.395 (1) (gv)
22to a local professional football stadium district created under subch. IV of ch. 229 for
23the development, construction, reconstruction or improvement of bridges, highways,
24parking lots, garages, transportation facilities or other functionally related or
1auxiliary facilities or structures associated with a football stadium, as defined in s.
2229.821 (6).
AB892-ASA2, s. 38g
3Section 38g. 103.49 (3) (ar) of the statutes, as affected by 1999 Wisconsin Act
4.... (Assembly Bill 409), is amended to read:
AB892-ASA2,17,105
103.49
(3) (ar) In determining prevailing wage rates under par. (a) or (am), the
6department may not use data from projects that are subject to this section, s. 66.293
7or, 103.50
or 229.8275 or
40 USC 276a unless the department determines that there
8is insufficient wage data in the area to determine those prevailing wage rates, in
9which case the department may use data from projects that are subject to this
10section, s. 66.293
or, 103.50
or 229.8275 or
40 USC 276a.
AB892-ASA2,18,712
109.09
(1) The department shall investigate and attempt equitably to adjust
13controversies between employers and employes as to alleged wage claims. The
14department may receive and investigate any wage claim which is filed with the
15department, or received by the department under s. 109.10 (4), no later than 2 years
16after the date the wages are due. The department may, after receiving a wage claim,
17investigate any wages due from the employer against whom the claim is filed to any
18employe during the period commencing 2 years before the date the claim is filed. The
19department shall enforce this chapter and ss. 66.293, 103.02, 103.49, 103.82
and, 20104.12
and 229.8275. In pursuance of this duty, the department may sue the
21employer on behalf of the employe to collect any wage claim or wage deficiency and
22ss. 109.03 (6) and 109.11 (2) and (3) shall apply to such actions. Except for actions
23under s. 109.10, the department may refer such an action to the district attorney of
24the county in which the violation occurs for prosecution and collection and the
25district attorney shall commence an action in the circuit court having appropriate
1jurisdiction. Any number of wage claims or wage deficiencies against the same
2employer may be joined in a single proceeding, but the court may order separate
3trials or hearings. In actions that are referred to a district attorney under this
4subsection, any taxable costs recovered by the district attorney shall be paid into the
5general fund of the county in which the violation occurs and used by that county to
6meet its financial responsibility under s. 978.13 (2) for the operation of the office of
7the district attorney who prosecuted the action.
AB892-ASA2,18,119
111.322
(2m) (c) The individual files a complaint or attempts to enforce a right
10under s. 66.293
or, 103.49
or 229.8275 or testifies or assists in any action or
11proceeding under s. 66.293
or, 103.49
or 229.8275.