AB892-SSA1,18,16
977.706 Adoption by resolution; football stadium district. A local
10professional football stadium district created under subch. IV of ch. 229, by
11resolution under s. 229.824 (15), may impose a sales tax and a use tax under this
12subchapter at a rate of 0.5% of the gross receipts or sales price. Those taxes may be
13imposed only in their entirety. The imposition of the taxes under this section shall
14be effective on the first day of the first month that begins at least 30 days after the
15certification of the approval of the resolution by the electors in the district's
16jurisdiction under s. 229.824 (15).
AB892-SSA1,18,2519
77.707
(2) Retailers and the department of revenue may not collect a tax under
20s. 77.706 for any local professional football stadium district created under subch. IV
21of ch. 229 after the calendar quarter during which the local professional football
22stadium district board makes all of the certifications to the department of revenue
23under s. 229.825 (3), except that the department of revenue may collect from retailers
24taxes that accrued before that calendar quarter and fees, interest and penalties that
25relate to those taxes.
AB892-SSA1,19,5
277.71 Imposition of county and special district sales and use taxes. 3Whenever a county sales and use tax ordinance is adopted under s. 77.70 or a special
4district resolution is adopted under s. 77.705
or 77.706, the following taxes are
5imposed:
AB892-SSA1,19,13
6(1) For the privilege of selling, leasing or renting tangible personal property
7and for the privilege of selling, performing or furnishing services a sales tax is
8imposed upon retailers at the rate of 0.5% in the case of a county tax or at the rate
9under s. 77.705
or 77.706 in the case of a special district tax of the gross receipts from
10the sale, lease or rental of tangible personal property, except property taxed under
11sub. (4), sold, leased or rented at retail in the county or special district or from selling,
12performing or furnishing services described under s. 77.52 (2) in the county or special
13district.
AB892-SSA1,19,25
14(2) An excise tax is imposed at the rate of 0.5% in the case of a county tax or
15at the rate under s. 77.705
or 77.706 in the case of a special district tax of the sales
16price upon every person storing, using or otherwise consuming in the county or
17special district tangible personal property or services if the property or service is
18subject to the state use tax under s. 77.53, except that a receipt indicating that the
19tax under sub. (1), (3) or (4) has been paid relieves the buyer of liability for the tax
20under this subsection and except that if the buyer has paid a similar local tax in
21another state on a purchase of the same property or services that tax shall be credited
22against the tax under this subsection and except that for motor vehicles that are used
23for a purpose in addition to retention, demonstration or display while held for sale
24in the regular course of business by a dealer the tax under this subsection is imposed
25not on the sales price but on the amount under s. 77.53 (1m).
AB892-SSA1,20,10
1(3) An excise tax is imposed upon a contractor engaged in construction
2activities within the county or special district, at the rate of 0.5% in the case of a
3county tax or at the rate under s. 77.705
or 77.706 in the case of a special district tax
4of the sales price of tangible personal property that is used in constructing, altering,
5repairing or improving real property and that becomes a component part of real
6property in that county or special district,
unless
except that if the contractor has
7paid the sales tax of a county in the case of a county tax or of a special district in the
8case of a special district tax in this state on that property,
and except that if the buyer 9or has paid a similar local sales tax in another state on a purchase of the same
10property
, that tax shall be credited against the tax under this subsection.
AB892-SSA1,20,20
11(4) An excise tax is imposed at the rate of 0.5% in the case of a county tax or
12at the rate under s. 77.705
or 77.706 in the case of a special district tax of the sales
13price upon every person storing, using or otherwise consuming a motor vehicle, boat,
14snowmobile, mobile home not exceeding 45 feet in length, trailer, semitrailer,
15all-terrain vehicle or aircraft, if that property must be registered or titled with this
16state and if that property is to be customarily kept in a county that has in effect an
17ordinance under s. 77.70 or in a special district that has in effect a resolution under
18s. 77.705
or 77.706, except that if the buyer has paid a similar local sales tax in
19another state on a purchase of the same property that tax shall be credited against
20the tax under this subsection.
AB892-SSA1,21,2322
77.76
(3m) From the appropriation under s. 20.835 (4) (gb) the department, for
23the first 2 years of collection, shall distribute 97% of the
special district taxes
24reported for each
special local professional baseball park district that has imposed
25taxes under this subchapter, minus the
special district portion of the retailers'
1discounts, to the
special local professional baseball park district no later than the end
2of the 3rd month following the end of the calendar quarter in which such amounts
3were reported. From the appropriation under s. 20.835 (4) (gb) the department, after
4the first 2 years of collection, shall distribute 98.5% of the
special district taxes
5reported for each
special local professional baseball park district that has imposed
6taxes under this subchapter, minus the
special district portion of the retailers'
7discount, to the
special local professional baseball park district no later than the end
8of the 3rd month following the end of the calendar quarter in which such amounts
9were reported. At the time of distribution the department shall indicate the taxes
10reported by each taxpayer. In this subsection, the "
special district portion of the
11retailers' discount" is the amount determined by multiplying the total retailers'
12discount by a fraction the numerator of which is the gross
special local professional
13baseball park district sales and use taxes payable and the denominator of which is
14the sum of the gross state and
special local professional baseball park district sales
15and use taxes payable. The
special local professional baseball park district taxes
16distributed shall be increased or decreased to reflect subsequent refunds, audit
17adjustments and all other adjustments of the
special
local professional baseball park 18district taxes previously distributed. Interest paid on refunds of
special local
19professional baseball park district sales and use taxes shall be paid from the
20appropriation under s. 20.835 (4) (gb) at the rate paid by this state under s. 77.60 (1)
21(a). Any
special local professional baseball park district receiving a report under this
22subsection is subject to the duties of confidentiality to which the department of
23revenue is subject under s. 77.61 (5).
AB892-SSA1,22,20
177.76
(3p) From the appropriation under s. 20.835 (4) (ge) the department of
2revenue shall distribute 98.5% of the taxes reported for each local professional
3football stadium district that has imposed taxes under this subchapter, minus the
4district portion of the retailers' discount, to the local professional football stadium
5district no later than the end of the 3rd month following the end of the calendar
6quarter in which such amounts were reported. At the time of distribution the
7department of revenue shall indicate the taxes reported by each taxpayer. In this
8subsection, the "district portion of the retailers' discount" is the amount determined
9by multiplying the total retailers' discount by a fraction the numerator of which is
10the gross local professional football stadium district sales and use taxes payable and
11the denominator of which is the sum of the gross state and local professional football
12stadium district sales and use taxes payable. The local professional football stadium
13district taxes distributed shall be increased or decreased to reflect subsequent
14refunds, audit adjustments and all other adjustments of the local professional
15football stadium district taxes previously distributed. Interest paid on refunds of
16local professional football stadium district sales and use taxes shall be paid from the
17appropriation under s. 20.835 (4) (ge) at the rate paid by this state under s. 77.60 (1)
18(a). Any local professional football stadium district receiving a report under this
19subsection is subject to the duties of confidentiality to which the department of
20revenue is subject under s. 77.61 (5).
AB892-SSA1,23,223
77.76
(4) There shall be retained by the state 1.5% of the taxes collected for
24taxes imposed by special districts under
s. ss. 77.705
and 77.706 and 1.75% of the
25taxes collected for taxes imposed by counties under s. 77.70 to cover costs incurred
1by the state in administering, enforcing and collecting the tax. All interest and
2penalties collected shall be deposited and retained by this state in the general fund.
AB892-SSA1,23,5
485.605 Professional football stadium maintenance and operating
5costs. (1) In this section:
AB892-SSA1,23,66
(am) "District board" has the meaning given in s. 229.821 (5).
AB892-SSA1,23,77
(b) "Football stadium" has the meaning given in s. 229.821 (6).
AB892-SSA1,23,88
(c) "Football stadium facilities" has the meaning given in s. 229.821 (7).
AB892-SSA1,23,109
(d) "Professional football team" means a professional football team described
10in s. 229.823.
AB892-SSA1,23,18
11(2) From the appropriation under s. 20.395 (1) (ig), the department annually
12shall deposit payments into the fund established under s. 229.8257 by each local
13professional football stadium district created under subch. IV of ch. 229. The amount
14of any deposit under this section shall be the sum of money credited to the
15appropriation account under s. 20.395 (1) (ig) during the previous fiscal year that is
16attributable to the professional football team whose home stadium, as defined in s.
17229.821 (8), is located in the local professional football stadium district over which
18the district board that established the fund has jurisdiction.
AB892-SSA1, s. 57
19Section
57. 103.49 (3) (ar) of the statutes, as affected by 1999 Wisconsin Act
20.... (Assembly Bill 409), is amended to read:
AB892-SSA1,24,221
103.49
(3) (ar) In determining prevailing wage rates under par. (a) or (am), the
22department may not use data from projects that are subject to this section, s. 66.293
23or, 103.50
or 229.8275 or
40 USC 276a unless the department determines that there
24is insufficient wage data in the area to determine those prevailing wage rates, in
1which case the department may use data from projects that are subject to this
2section, s. 66.293
or, 103.50
or 229.8275 or
40 USC 276a.
AB892-SSA1,24,244
109.09
(1) The department shall investigate and attempt equitably to adjust
5controversies between employers and employes as to alleged wage claims. The
6department may receive and investigate any wage claim which is filed with the
7department, or received by the department under s. 109.10 (4), no later than 2 years
8after the date the wages are due. The department may, after receiving a wage claim,
9investigate any wages due from the employer against whom the claim is filed to any
10employe during the period commencing 2 years before the date the claim is filed. The
11department shall enforce this chapter and ss. 66.293, 103.02, 103.49, 103.82
and, 12104.12
and 229.8275. In pursuance of this duty, the department may sue the
13employer on behalf of the employe to collect any wage claim or wage deficiency and
14ss. 109.03 (6) and 109.11 (2) and (3) shall apply to such actions. Except for actions
15under s. 109.10, the department may refer such an action to the district attorney of
16the county in which the violation occurs for prosecution and collection and the
17district attorney shall commence an action in the circuit court having appropriate
18jurisdiction. Any number of wage claims or wage deficiencies against the same
19employer may be joined in a single proceeding, but the court may order separate
20trials or hearings. In actions that are referred to a district attorney under this
21subsection, any taxable costs recovered by the district attorney shall be paid into the
22general fund of the county in which the violation occurs and used by that county to
23meet its financial responsibility under s. 978.13 (2) for the operation of the office of
24the district attorney who prosecuted the action.
AB892-SSA1,25,3
1111.322
(2m) (c) The individual files a complaint or attempts to enforce a right
2under s. 66.293
or, 103.49
or 229.8275 or testifies or assists in any action or
3proceeding under s. 66.293
or, 103.49
or 229.8275.
AB892-SSA1,25,65
219.09
(1) (d) A local professional football stadium district created under
6subch. IV of ch. 229.
AB892-SSA1,25,128
227.01
(13) (t) Ascertains and determines prevailing wage rates and prevailing
9hours of labor under ss. 66.293, 103.49
and, 103.50
and 229.8275, except that any
10action or inaction which ascertains and determines prevailing wage rates and
11prevailing hours of labor under ss. 66.293, 103.49
and
, 103.50
and 229.8275 is subject
12to judicial review under s. 227.40.
AB892-SSA1, s. 62
13Section
62. Subchapter IV of chapter 229 [precedes 229.820] of the statutes
14is created to read:
AB892-SSA1,25,1816
Subchapter IV
17
Local Professional
18
Football stadium districts
AB892-SSA1,26,3
19229.820 Legislative declaration. (1) The legislature determines that the
20provision of assistance by state agencies to a district under this subchapter, any
21appropriation of funds to a district under this subchapter and the moral obligation
22pledge under s. 229.830 (7) serve a statewide public purpose by assisting the
23development of professional football stadium facilities in the state for providing
24recreation, by encouraging economic development and tourism, by reducing
25unemployment and by bringing needed capital into the state for the benefit and
1welfare of people throughout the state. The legislature determines that the taxes
2that may be imposed by a district under subch. V of ch. 77 are special taxes that are
3generated apart from any direct annual tax on taxable property.
AB892-SSA1,26,7
4(2) The legislature determines that a district serves a public purpose in the
5district's jurisdiction by providing recreation, by encouraging economic development
6and tourism, by reducing unemployment and by bringing needed capital into the
7district's jurisdiction for the benefit of people in the district's jurisdiction.
AB892-SSA1,26,8
8229.821 Definitions. In this subchapter:
AB892-SSA1,26,10
9(1) "Bond" means any bond, note or other obligation issued under s. 66.066 by
10a district.
AB892-SSA1,26,14
11(2) "Bond resolution" means a resolution of the district board authorizing the
12issuance of, or providing terms and conditions related to, bonds and includes, where
13appropriate, any trust agreement, trust indenture, indenture of mortgage or deed of
14trust providing terms and conditions for bonds.
AB892-SSA1,26,19
15(3) "Chief elected official" means the mayor of a city or, if the city is organized
16under subch. I of ch. 64, the president of the council of that city, the village president
17of a village, the town board chair of a town or the county executive of a county or, if
18the county does not have a county executive, the chairperson of the county board of
19supervisors.
AB892-SSA1,26,20
20(4) "District" means a special purpose district created under this subchapter.
AB892-SSA1,26,21
21(5) "District board" means the governing board of a district.
AB892-SSA1,27,2
22(6) "Football stadium" means a stadium that is principally used as the home
23stadium of a professional football team described in s. 229.823 at the time that a
24district is created, or if no home stadium exists at the time that a district is created,
1"football stadium" means a stadium that includes the site of a proposed home
2stadium of such a team.
AB892-SSA1,27,7
3(7) "Football stadium facilities" means football stadium property, tangible or
4intangible, including spectator seating of all types, practice facilities, parking lots
5and structures, garages, restaurants, parks, concession facilities, entertainment
6facilities, facilities for the display or sale of memorabilia, transportation facilities,
7and other functionally related or auxiliary facilities or structures.
AB892-SSA1,27,8
8(8) "Home stadium" means a stadium approved as provided in s. 229.823.
AB892-SSA1,27,12
9(9) "Members-elect" means those members of the governing body of a
10municipality or county, at a particular time, who have been duly elected or appointed
11for a current regular or unexpired term and whose service has not terminated by
12death, resignation or removal from office.
AB892-SSA1,27,13
13(10) "Municipality" means a city, village or town.
AB892-SSA1,27,14
14(11) "Political subdivision" means a city, village, town or county.
AB892-SSA1,27,16
15(12) "Related party" means a corporation or business entity that is owned,
16controlled or operated by, or under common control with, a professional football team.
AB892-SSA1,27,22
17229.822 Creation and organization. (1) There is created, for each
18jurisdiction under s. 229.823, a special district that is a local governmental unit, that
19is a body corporate and politic, that is separate and distinct from, and independent
20of, the state and the political subdivisions within its jurisdiction, that has the powers
21under s. 229.824 and the name of which includes "Professional Football Stadium
22District".
AB892-SSA1,27,25
23(2) A district is governed by its district board. Subject to sub. (3), the district
24board shall consist of the following members who shall be appointed not later than
2530 days after the creation of a district:
AB892-SSA1,28,6
1(a) Three persons appointed by the chief elected official of the most populous
2city located wholly or partly within the jurisdiction of the district. A person
3appointed under this paragraph serves at the pleasure of the appointing authority
4and may take his or her seat immediately upon appointment and qualification,
5subject to confirmation or rejection by a majority of the members-elect of the
6common council or council.
AB892-SSA1,28,117
(b) Three persons appointed by the chief elected official of the county in which
8the football stadium is located. A person appointed under this paragraph serves at
9the pleasure of the appointing authority and may take his or her seat immediately
10upon appointment and qualification, subject to confirmation or rejection by a
11majority of the members-elect of the county board.
AB892-SSA1,28,1912
(c) One person appointed by the chief elected official of any municipality located
13wholly or partly within the jurisdiction of the district, other than the most populous
14city located wholly or partly within the jurisdiction of the district, that has a
15boundary at the time of creation of the district that is contiguous to a boundary of the
16site of the football stadium. A person appointed under this paragraph serves at the
17pleasure of the appointing authority and may take his or her seat immediately upon
18appointment and qualification, subject to confirmation or rejection by a majority of
19the members-elect of the governing body of the municipality.
AB892-SSA1,29,5
20(3) Upon appointment under sub. (2), the appointing authorities shall certify
21the appointees to the secretary of administration. The terms of office of the persons
22appointed under sub. (2) shall be 2 years expiring on July 1, except that the initial
23terms shall expire on July 1 of the 4th year beginning after the year of creation of a
24district. Persons appointed under sub. (2) serve at the pleasure of their appointing
25authorities, and may be removed before the expiration of their terms. Vacancies shall
1be filled by the appointing authority who appointed the person whose office is vacant.
2A person appointed to fill a vacancy under sub. (2) shall serve for the remainder of
3the unexpired term to which he or she is appointed unless removed at an earlier time.
4The appointing authorities shall confer with one another regarding their
5appointments with a view toward achieving diversity on the district board.
AB892-SSA1,29,8
6(4) (a) The district board shall elect from its membership a chairperson, a vice
7chairperson, a secretary and a treasurer. The secretary shall act as clerk of the
8district.
AB892-SSA1,29,129
(b) A majority of the current membership of the district board constitutes a
10quorum to do business. The district may take action based on the affirmative vote
11of a majority of those members of the district board who are present at a meeting of
12the district board.
AB892-SSA1,29,14
13(5) The members of the district board shall be reimbursed for their actual and
14necessary expenses incurred in the performance of their duties.
AB892-SSA1,29,17
15(6) Upon the appointment and qualification of a majority of the members of a
16district board, the district board may exercise the powers and duties of a district
17board under this subchapter.
AB892-SSA1,29,19
18(7) The district board shall name the district, and the name shall include
19"Professional Football Stadium District".
AB892-SSA1,30,4
20229.823 Jurisdiction. A district's jurisdiction is any county with a population
21at the date of the district's creation of more than 150,000 that includes the principal
22site of a stadium that is home to a professional football team, that is a member of a
23league of professional football teams that have home stadiums in at least 10 states
24and a collective average attendance for all league members of at least 40,000 persons
25per game over the 5 years immediately preceding the year in which a district is
1created, and that is approved by that league for use as a home stadium for that
2professional football team. Once created, the district's jurisdiction remains fixed
3even if population or attendance figures subsequently decline below the minimums
4described in this section.
AB892-SSA1,30,7
5229.824 Powers of a district. A district has all of the powers necessary or
6convenient to carry out the purposes and provisions of this subchapter. In addition
7to all other powers granted by this subchapter, a district may do all of the following:
AB892-SSA1,30,8
8(1) Adopt bylaws to govern the district's activities, subject to this subchapter.
AB892-SSA1,30,9
9(2) Sue and be sued in its own name, plead and be impleaded.
AB892-SSA1,30,10
10(3) Maintain an office.
AB892-SSA1,30,11
11(4) In connection with football stadium facilities:
AB892-SSA1,30,1412
(a) Acquire, construct, equip, maintain, improve, operate and manage the
13football stadium facilities as a revenue-generating enterprise, or engage other
14persons to do these things.
AB892-SSA1,30,1615
(b) Acquire; lease, as lessor or lessee; use; transfer; or accept transfers of
16property.
AB892-SSA1,30,2017
(c) Improve, maintain and repair property, and fund reserves for maintenance,
18depreciation and capital improvements. Reserves for depreciation and capital
19improvements may not be created in the special fund maintained under s. 229.825
20(1) or the fund established under s. 229.8257.
AB892-SSA1,30,2521
(d) Enter into contracts, subject to such standards as may be established by the
22district board. The district board may award any such contract for any combination
23or division of work it designates and may consider any factors in awarding a contract,
24including price, time for completion of work and qualifications and past performance
25of a contractor.
AB892-SSA1,31,1
1(e) Grant concessions.
AB892-SSA1,31,22
(f) Sell or otherwise dispose of unneeded or unwanted property.
AB892-SSA1,31,6
3(5) Employ personnel, and fix and regulate their compensation; and provide,
4either directly or subject to an agreement under s. 66.30 as a participant in a benefit
5plan of another governmental entity, any employe benefits, including an employe
6pension plan.
AB892-SSA1,31,9
7(6) Purchase insurance, establish and administer a plan of self-insurance or,
8subject to an agreement with another governmental entity under s. 66.30,
9participate in a governmental plan of insurance or self-insurance.
AB892-SSA1,31,10
10(7) Mortgage, pledge or otherwise encumber the district's property or funds.
AB892-SSA1,31,15
11(8) Subject to s. 229.8245, issue revenue bonds under s. 66.066, subject to ss.
12229.829 to 229.834, and enter into agreements related to the issuance of bonds,
13including liquidity and credit facilities, remarketing agreements, insurance policies,
14guaranty agreements, letter of credit or reimbursement agreements, indexing
15agreements, interest exchange agreements and currency exchange agreements.
AB892-SSA1,31,17
16(9) Maintain funds and invest the funds in any investment that the district
17board considers appropriate.
AB892-SSA1,31,19
18(10) Promote, advertise and publicize its football stadium facilities and related
19activities.
AB892-SSA1,31,22
20(11) Set standards governing the use of, and the conduct within, its football
21stadium facilities in order to promote public safety and convenience and to maintain
22order.
AB892-SSA1,31,24
23(12) Establish and collect fees or other charges for the use of its football
24stadium facilities or for services rendered by the district.
AB892-SSA1,32,4
1(13) Establish and collect fees or other charges for the right to purchase
2admission to events at the football stadium if the proceeds from any amount that is
3collected under this subsection are used for purposes related to football stadium
4facilities.
AB892-SSA1,32,6
5(14) Enter into partnerships, joint ventures, common ownership or other
6arrangements with other persons to further the district's purposes.
AB892-SSA1,33,10
7(15) Impose, by the adoption of a resolution, the taxes under subch. V of ch. 77,
8except that the taxes imposed by the resolution may not take effect until the
9resolution is approved by a majority of the electors in the district's jurisdiction voting
10on the resolution at a referendum, to be held at the first spring primary or September
11primary following by at least 45 days the date of adoption of the resolution. Two
12questions shall appear on the ballot. The first question shall be: "Shall a sales tax
13and a use tax be imposed at the rate of 0.5% in .... County for purposes related to
14football stadium facilities in the .... Professional Football Stadium District?" The 2nd
15question shall be: "Shall available revenues from the 0.5% sales tax and use tax be
16permitted to be used for property tax relief purposes in .... County?" Approval of the
17first question constitutes approval of the resolution of the district board. Approval
18of the 2nd question is not effective unless the first question is approved. The clerk
19of the district shall publish the notices required under s. 10.06 (4) (c), (f) and (i) for
20any referendum held under this subsection. Notwithstanding s. 10.06 (4) (c), the type
21A notice under s. 10.01 (2) (a) relating to the referendum is valid even if given and
22published late as long as it is given and published prior to the election as early as
23practicable. A district may not levy any taxes that are not expressly authorized
24under subch. V of ch. 77. The district may not levy any taxes until the professional
25football team, the county board and the governing body of the municipality in which
1the football stadium facilities are located agree on how to fund the maintenance of
2the football stadium facilities. The district may not levy any taxes until the
3professional football team, the county board and the governing body of the
4municipality in which the football stadium facilities are located agree on how to
5distribute the proceeds, if any, from the sale of naming rights related to the football
6stadium facilities. If a district board adopts a resolution that imposes taxes and the
7resolution is approved by the electors, the district shall deliver a certified copy of the
8resolution to the secretary of revenue at least 30 days before its effective date. If a
9district board adopts a resolution that imposes taxes and the resolution is not
10approved by the electors, the district is dissolved.
AB892-SSA1,33,11
11(16) Accept gifts, loans and other aid.
AB892-SSA1,33,13
12(17) Administer the receipt of revenues, and oversee the payment of bonds
13issued by the district.
AB892-SSA1,33,14
14(18) Adopt and alter an official seal.