AB601,25,1913 66.0617 (4) (a) (intro.) Before enacting an ordinance or adopting a resolution
14that imposes impact fees or amending an ordinance or resolution that imposes
15impact fees by revising the amount of the fee or altering the public facilities for which
16impact fees may be imposed, a political subdivision or a local park and recreation
17district
shall prepare a needs assessment for the public facilities for which it is
18anticipated that impact fees may be imposed. The public facilities needs assessment
19shall include, but not be limited to, the following:
AB601, s. 58 20Section 58. 66.0617 (4) (b) of the statutes is amended to read:
AB601,25,2521 66.0617 (4) (b) A public facilities needs assessment or revised public facilities
22needs assessment that is prepared under this subsection shall be available for public
23inspection and copying in the office of the clerk of the political subdivision or in the
24office of the secretary of the board of the local park and recreation district
at least 20
25days before the hearing under sub. (3).
AB601, s. 59
1Section 59. 66.0617 (5) of the statutes is amended to read:
AB601,26,42 66.0617 (5) Differential fees, impact fee zones. (a) An ordinance enacted or
3resolution adopted
under this section may impose different impact fees on different
4types of land development.
AB601,26,125 (b) An ordinance enacted or resolution adopted under this section may
6delineate geographically defined zones within the political subdivision or local park
7and recreation district
and may impose impact fees on land development in a zone
8that differ from impact fees imposed on land development in other zones within the
9political subdivision or local park and recreation district. The public facilities needs
10assessment that is required under sub. (4) shall explicitly identify the differences,
11such as land development or the need for those public facilities, which justify the
12differences between zones in the amount of impact fees imposed.
AB601, s. 60 13Section 60. 66.0617 (6) (intro.) of the statutes is amended to read:
AB601,26,1514 66.0617 (6) Standards for impact fees. (intro.) Impact fees imposed by an
15ordinance enacted or resolution adopted under this section:
AB601, s. 61 16Section 61. 66.0617 (6) (b) of the statutes is amended to read:
AB601,26,1917 66.0617 (6) (b) May not exceed the proportionate share of the capital costs that
18are required to serve land development, as compared to existing uses of land within
19the political subdivision or local park and recreation district.
AB601, s. 62 20Section 62. 66.0617 (6) (h) of the statutes is created to read:
AB601,26,2321 66.0617 (6) (h) Shall be payable by the developer to the local park and
22recreation district either in full or in installment payments that are approved by the
23park and recreation district.
AB601, s. 63 24Section 63. 66.0617 (7) of the statutes is amended to read:
AB601,27,7
166.0617 (7) Low-cost housing. An ordinance enacted or resolution adopted
2under this section may provide for an exemption from, or a reduction in the amount
3of, impact fees on land development that provides low-cost housing, except that no
4amount of an impact fee for which an exemption or reduction is provided under this
5subsection may be shifted to any other development in the land development in
6which the low-cost housing is located or to any other land development in the
7political subdivision or local park and recreation district.
AB601, s. 64 8Section 64. 66.0617 (8) of the statutes is amended to read:
AB601,27,139 66.0617 (8) Requirements for impact fee revenues. Revenues from impact
10fees shall be placed in a segregated, interest-bearing account and shall be accounted
11for separately from the other funds of the political subdivision or local park and
12recreation district
. Impact fee revenues and interest earned on impact fee revenues
13may be expended only for capital costs for which the impact fees were imposed.
AB601, s. 65 14Section 65. 66.0617 (9) of the statutes is amended to read:
AB601,27,2515 66.0617 (9) Refund of impact fees. An ordinance enacted or resolution adopted
16under this section shall specify that impact fees that are imposed and collected by
17a political subdivision or local park and recreation district but are not used within
18a reasonable period of time after they are collected to pay the capital costs for which
19they were imposed shall be refunded to the current owner of the property with
20respect to which the impact fees were imposed. The ordinance or resolution shall
21specify, by type of public facility, reasonable time periods within which impact fees
22must be spent or refunded under this subsection. In determining the length of the
23time periods under the ordinance, a political subdivision or local park and recreation
24district
shall consider what are appropriate planning and financing periods for the
25particular types of public facilities for which the impact fees are imposed.
AB601, s. 66
1Section 66. 66.0617 (10) of the statutes is amended to read:
AB601,28,72 66.0617 (10) Appeal. A political subdivision that enacts an impact fee
3ordinance under this section shall, by ordinance, and a local park and recreation
4district that adopts an impact fee resolution under this section shall, by resolution,

5specify a procedure under which a developer upon whom an impact fee is imposed
6has the right to contest the amount, collection, or use of the impact fee to the
7governing body of the political subdivision or local park and recreation district.
AB601, s. 67 8Section 67. 67.01 (5) of the statutes is amended to read:
AB601,28,169 67.01 (5) "Municipality" means any of the following which is authorized to levy
10a tax: a county, city, village, town, school district, board of park commissioners,
11technical college district, metropolitan sewerage district created under ss. 200.01 to
12200.15 or 200.21 to 200.65, town sanitary district under subch. IX of ch. 60, local park
13and recreation district under subch. VI of ch. 229,
public inland lake protection and
14rehabilitation district established under s. 33.23, 33.235, or 33.24, and any other
15public body empowered to borrow money and issue obligations to repay the money
16out of public funds or revenues. "Municipality" does not include the state.
AB601, s. 68 17Section 68. 70.11 (37m) of the statutes is created to read:
AB601,28,1918 70.11 (37m) Local park and recreation district. The property of a local park
19and recreation district under subch. VI of ch. 229.
AB601, s. 69 20Section 69. 71.26 (1) (bm) of the statutes is amended to read:
AB601,28,2521 71.26 (1) (bm) Certain local districts. Income of a local exposition district
22created under subch. II of ch. 229, a local professional baseball park district created
23under subch. III of ch. 229 or, a local professional football stadium district created
24under subch. IV of ch. 229 or, a local cultural arts district created under subch. V of
25ch. 229, or a local park and recreation district created under subch. VI of ch. 229.
AB601, s. 70
1Section 70. 77.25 (18m) of the statutes is created to read:
AB601,29,22 77.25 (18m) To a local park and recreation district under subch. VI of ch. 229.
AB601, s. 71 3Section 71. 77.54 (9a) (i) of the statutes is created to read:
AB601,29,44 77.54 (9a) (i) A local park and recreation district under subch. VI of ch. 229.
AB601, s. 72 5Section 72. 77.704 of the statutes is created to read:
AB601,29,13 677.704 Adoption by resolution; local park and recreation district. A
7local park and recreation district created under subch. VI of ch. 229, by resolution
8under s. 229.863 (8), may impose a sales tax and a use tax under this subchapter at
9a rate of 0.1% of the gross receipts or sales price. Those taxes may be imposed only
10in their entirety. The imposition of the taxes under this section shall be effective on
11the first day of the first month that begins at least 30 days after the certification of
12the approval of the resolution by the electors in the district's jurisdiction under s.
13229.863 (8).
AB601, s. 73 14Section 73. 77.707 (3) of the statutes is created to read:
AB601,29,2015 77.707 (3) Retailers and the department of revenue may not collect a tax under
16s. 77.704 for any local park and recreation district created under subch. VI of ch. 229
17after the calendar quarter during which the local park and recreation district board
18makes the certification to the department of revenue under s. 229.865, except that
19the department of revenue may collect from retailers taxes that accrued before that
20calendar quarter and fees, interest, and penalties that relate to those taxes.
AB601, s. 74 21Section 74. 77.71 of the statutes is amended to read:
AB601,29,25 2277.71 Imposition of county and special district sales and use taxes.
23Whenever a county sales and use tax ordinance is adopted under s. 77.70 or a special
24district resolution is adopted under s. 77.704, 77.705 , or 77.706, the following taxes
25are imposed:
AB601,30,8
1(1) For the privilege of selling, leasing, or renting tangible personal property
2and for the privilege of selling, performing, or furnishing services a sales tax is
3imposed upon retailers at the rate of 0.5% in the case of a county tax or at the rate
4under s. 77.704, 77.705, or 77.706 in the case of a special district tax of the gross
5receipts from the sale, lease, or rental of tangible personal property, except property
6taxed under sub. (4), sold, leased, or rented at retail in the county or special district
7or from selling, performing, or furnishing services described under s. 77.52 (2) in the
8county or special district.
AB601,30,20 9(2) An excise tax is imposed at the rate of 0.5% in the case of a county tax or
10at the rate under s. 77.704, 77.705, or 77.706 in the case of a special district tax of
11the sales price upon every person storing, using, or otherwise consuming in the
12county or special district tangible personal property or services if the property or
13service is subject to the state use tax under s. 77.53, except that a receipt indicating
14that the tax under sub. (1), (3), or (4) has been paid relieves the buyer of liability for
15the tax under this subsection and except that if the buyer has paid a similar local tax
16in another state on a purchase of the same property or services that tax shall be
17credited against the tax under this subsection and except that for motor vehicles that
18are used for a purpose in addition to retention, demonstration, or display while held
19for sale in the regular course of business by a dealer the tax under this subsection
20is imposed not on the sales price but on the amount under s. 77.53 (1m).
AB601,31,5 21(3) An excise tax is imposed upon a contractor engaged in construction
22activities within the county or special district, at the rate of 0.5% in the case of a
23county tax or at the rate under s. 77.704, 77.705 , or 77.706 in the case of a special
24district tax of the sales price of tangible personal property that is used in
25constructing, altering, repairing, or improving real property and that becomes a

1component part of real property in that county or special district, except that if the
2contractor has paid the sales tax of a county in the case of a county tax or of a special
3district in the case of a special district tax in this state on that property, or has paid
4a similar local sales tax in another state on a purchase of the same property, that tax
5shall be credited against the tax under this subsection.
AB601,31,15 6(4) An excise tax is imposed at the rate of 0.5% in the case of a county tax or
7at the rate under s. 77.704, 77.705, or 77.706 in the case of a special district tax of
8the sales price upon every person storing, using, or otherwise consuming a motor
9vehicle, boat, snowmobile, mobile home not exceeding 45 feet in length, trailer,
10semitrailer, all-terrain vehicle or aircraft, if that property must be registered or
11titled with this state and if that property is to be customarily kept in a county that
12has in effect an ordinance under s. 77.70 or in a special district that has in effect a
13resolution under s. 77.704, 77.705, or 77.706, except that if the buyer has paid a
14similar local sales tax in another state on a purchase of the same property that tax
15shall be credited against the tax under this subsection.
AB601, s. 75 16Section 75. 77.76 (3n) of the statutes is created to read:
AB601,32,1017 77.76 (3n) From the appropriation under s. 20.835 (4) (gc), the department of
18revenue shall distribute 98.5% of the taxes reported for each local park and
19recreation district that has imposed taxes under this subchapter, minus the district
20portion of the retailers' discount, to the local park and recreation district no later
21than the end of the 3rd month following the end of the calendar quarter in which such
22amounts were reported. At the time of distribution, the department of revenue shall
23indicate the taxes reported by each taxpayer. In this subsection, the "district portion
24of the retailers' discount" is the amount determined by multiplying the total
25retailers' discount by a fraction, the numerator of which is the gross local park and

1recreation district sales and use taxes payable and the denominator of which is the
2sum of the gross state and local park and recreation district sales and use taxes
3payable. The local park and recreation district taxes distributed shall be increased
4or decreased to reflect subsequent refunds, audit adjustments, and all other
5adjustments of the local park and recreation district taxes previously distributed.
6Interest paid on refunds of local park and recreation district sales and use taxes shall
7be paid from the appropriation under s. 20.835 (4) (gc) at the rate paid by this state
8under s. 77.60 (1) (a). Any local park and recreation district receiving a report under
9this subsection is subject to the duties of confidentiality to which the department of
10revenue is subject under s. 77.61 (5).
AB601, s. 76 11Section 76. 77.76 (4) of the statutes is amended to read:
AB601,32,1712 77.76 (4) There shall be retained by the state 1.5% of the taxes collected for
13taxes imposed by special districts under ss. 77.704, 77.705, and 77.706 and 1.75% of
14the taxes collected for taxes imposed by counties under s. 77.70 to cover costs
15incurred by the state in administering, enforcing, and collecting the tax. All interest
16and penalties collected shall be deposited and retained by this state in the general
17fund.
AB601, s. 77 18Section 77. Subchapter VI of chapter 229 [precedes 229.86] of the statutes is
19created to read:
AB601,32,2020 CHAPTER 229
AB601,32,2321 subchapter vi
22 local park and
23 recreation districts
AB601,32,24 24229.86 Definitions. In this subchapter:
AB601,32,25 25(1) "Board of directors" means the board of directors of a district.
AB601,33,4
1(2) "Chief executive officer" means, as to a sponsoring municipality or as to a
2municipality that is wholly within the jurisdiction of a district, the mayor or city
3manager of a city, the village president of a village, or the town board chairperson of
4a town.
AB601,33,5 5(3) "District" means a special purpose district created under this subchapter.
AB601,33,8 6(4) "Enabling resolution" means a resolution, or an amendment of a resolution,
7adopted by the governing body of a municipality and signed by the chief executive
8officer to create a district.
AB601,33,12 9(5) "Municipality" means any city other than a city that has a majority of its
10territory located in a county with a population greater than 500,000; any village
11other than a village that has a majority of its territory located in a county with a
12population greater than 500,000; or any town.
AB601,33,15 13(6) "Park facilities" means a public park, including improvements, that is
14owned by a district, or a public park, including improvements, that is owned by a
15municipality but is under the management and control of a district, or both.
AB601,33,17 16(7) "Sponsoring municipality" means any municipality that creates a district
17in combination with another contiguous municipality.
AB601,33,23 18229.861 Creation, organization, and administration. (1) Subject to sub.
19(5), 2 or more contiguous municipalities may create a special purpose district that is
20a unit of government, that is a body corporate and politic, that is separate and
21distinct from, and independent of, the state and the sponsoring municipalities, and
22that has the powers under s. 229.863, if the sponsoring municipalities do all of the
23following:
AB601,33,2524 (a) Adopt an enabling resolution, subject to sub. (2), that does all of the
25following:
AB601,34,1
11. Declares the need for establishing the district.
AB601,34,22 2. Contains findings of public purpose.
AB601,34,33 3. Contains a detailed description of the boundaries of the proposed district.
AB601,34,54 4. Declares an intention to negotiate with a county the termination of any
5agreement entered into under s. 27.075 (1), (2), or (4).
AB601,34,76 (b) File copies of the enabling resolution with the clerk of each municipality and
7county that is wholly or partly within the boundaries of the proposed district.
AB601,34,12 8(2) Subject to sub. (5), a district shall consist of at least 2 contiguous
9municipalities. Each sponsoring municipality shall be identified in a substantially
10similar enabling resolution that is adopted by the governing body of each sponsoring
11municipality within a 90-day period beginning with the date of adoption of the first
12enabling resolution.
AB601,34,15 13(3) A district consisting of 2 or more contiguous municipalities may also be
14created, subject to subs. (4) and (5), by a petition and referendum if all of the following
15occur:
AB601,34,2016 (a) A petition that conforms to the requirements of s. 8.40, which contains a
17detailed description and scale map of the proposed district, on the question of the
18creation of a district is circulated after December 31 and filed not later than 5 p.m.
19on the 3rd Tuesday in February in each municipality that is within the boundaries
20of the proposed district.
AB601,34,2321 (b) The petition is signed by a number of qualified electors residing in the
22municipality equal to at least 15% of the votes cast for governor in the municipality
23at the last gubernatorial election.
AB601,34,2524 (c) The signed petition is filed with the clerk of each municipality in which the
25petition is circulated.
AB601,35,13
1(4) If all of the steps in sub. (3) occur, each municipality in which petitions
2containing the requisite number of signatures are submitted to the clerk shall hold
3a referendum at the next succeeding spring election. Subject to sub. (5), if the
4question submitted at the referendum is approved by a majority of the electors who
5vote in the referendum at the spring election in at least 2 contiguous municipalities,
6a special purpose district that is a unit of government, that is a body corporate and
7politic, that is separate and distinct from, and independent of, the state and each
8municipality, and that has the powers under s. 229.863 is created, the boundaries of
9which include each municipality in which the question is approved. The referendum
10question shall be substantially as follows: "Shall a local park and recreation district,
11the territory of which includes in whole the .... [name of municipality], be created?"
12If a referendum question is not approved in at least 2 contiguous municipalities, no
13district may be created.
AB601,35,20 14(5) (a) Before a district may be created, the governing bodies of each
15municipality that has adopted a resolution under sub. (1) or in which a referendum
16question has been approved under sub. (4) shall adopt a resolution or enact an
17ordinance, not later than September 1 of the year in which the resolution under sub.
18(1) or the referendum question is approved, that, subject to pars. (b) and (c), contains
19an agreement among each of the governing bodies which addresses at least all of the
20following provisions:
AB601,35,2421 1. A mechanism that provides, from each of the municipalities, a loan of
22start-up funds for the initial operating costs of the district. The loaned start-up
23funds shall be sufficient to sustain the district until it receives the first amount of
24proceeds from a tax that is imposed under s. 229.863 (8).
AB601,36,3
12. A method of appointing temporary members to the board of directors under
2sub. (6) (am) to serve until the initial members are elected at the spring election and
3qualified to take office.
AB601,36,74 3. An apportionment plan for the election of the board of directors of the district
5board under sub. (6) (b), unless the governing bodies of all of the municipalities of
6which the district is initially comprised provide for the election of members of the
7board of directors without an apportionment plan.
AB601,36,98 4. A method to transfer title of the park facilities within their individual
9jurisdictions to the district.
AB601,36,1710 (b) 1. Before the municipalities may consider a resolution or ordinance that is
11described in par. (a), all of the municipalities shall enter into an agreement on the
12selection of an arbitrator who will decide any of the issues under par. (a) that are not
13resolved by the municipalities by September 1 of the year described under par. (a),
14except as provided in subd. 2. If the municipalities are unable to reach agreement
15on any of the items listed in par. (a), the arbitrator shall enter a binding decision,
16which resolves all such outstanding items, not later than November 1 of the year
17described under par. (a).
AB601,36,2118 2. If the municipalities are unable to reach an agreement concerning whether
19the members of the board of directors shall be elected with or without an
20apportionment plan under sub. (6) (b), the board of directors shall be elected
21pursuant to an apportionment plan.
AB601,37,322 (c) Before the municipalities may consider a resolution or ordinance that is
23described under par. (a), each municipality that is subject to an agreement or
24contract with a county under s. 27.075 (1), (2), or (4) shall negotiate with the county
25the termination of any such agreements or contracts. If a municipality is unable to

1negotiate the termination of any agreements or contracts under s. 27.075, the
2municipality may not become part of a district until the agreements or contracts
3expire or are otherwise terminated.
AB601,37,7 4(6) (a) 1. The district is governed by its board of directors. The board of directors
5may adopt bylaws to govern the district's activities, subject to this subchapter.
6Except as provided in s. 229.862, the board of directors shall consist of 9 members
7who are elected at-large.
AB601,37,188 2. The board of directors shall be elected at the spring election pursuant to an
9apportionment plan under par. (b) unless the governing bodies of each of the
10municipalities of which the district is comprised by resolution determine, no later
11than November 1 preceding any spring election, that the members of the board of
12directors shall be elected at that election and thereafter without an apportionment
13plan. If the governing bodies of each municipality of which the district is comprised
14determine to elect members of the board of directors without an apportionment plan,
15the governing bodies may, no later than November 1 preceding a spring election, by
16resolution determine to elect members of the board of directors at that election and
17thereafter pursuant to an apportionment plan, if an identical plan is adopted by each
18of those governing bodies by that date.
AB601,37,2319 3. The first election of members of the board of directors shall occur in April of
20the year following the year described in sub. (5) (a). Temporary members shall be
21appointed according to the agreement reached under sub. (5) (a) 2. or imposed by an
22arbitrator under sub. (5) (b) to serve until the initial members are elected at the
23spring election and qualified to take office.
AB601,38,1324 (b) 1. Each apportionment plan shall divide the entire district into apportioned
25geographic areas for the election of members of the board of directors. The

1boundaries of the apportioned areas shall remain unchanged unless the governing
2bodies of each of the municipalities of which the district is comprised agree, by
3resolution adopted no later than November 1 preceding a spring election, to prescribe
4revised boundaries for the election of members of the board of directors at that
5election and thereafter, and except that, if a municipality becomes a part of the
6district after its creation, the governing bodies of the municipalities of which the
7district is comprised shall, by resolution, prescribe identical revised boundaries of
8the apportioned areas no later than September 1 preceding the first spring election
9at which members of the board of directors are to be elected from the new district.
10If the governing bodies are unable to reach an agreement concerning an identical
11apportionment plan by September 1 preceding that spring election, an arbitrator
12appointed pursuant to sub. (5) (b) 1. shall resolve the dispute no later than November
131 preceding that election.
AB601,38,1714 2. If the members of the board of directors are elected pursuant to an
15apportionment plan, each candidate for member of the board of directors shall state
16on the face of his or her declaration of candidacy and nomination papers the
17apportioned area for which the candidate seeks office.
AB601,38,2518 (c) Each member of the board of directors shall be a resident of the district and,
19if an apportionment plan for the election of members of the board of directors is used,
20shall be a resident of the apportioned area for which he or she is elected at the time
21that the member takes the oath of office. If a member of the board of directors who
22is elected from an apportioned area ceases to be a resident of that area after the
23beginning of his or her term of office but continues to be a resident of the district, the
24member may continue to serve for the remainder of the term for which he or she was
25elected or appointed.
AB601,39,12
1(d) The terms of the members of the board of directors shall be 3 years,
2beginning on the next succeeding first Monday in June, except that the terms of
3one-third of the initial persons elected or appointed to office shall expire on the first
4Monday in June that is one year following the next succeeding June; the terms of
5one-third of the initial persons elected or appointed to office shall expire on the first
6Monday in June that is 2 years following the next succeeding June; and the terms
7of one-third of the persons elected or appointed to office shall expire on the first
8Monday in June that is 3 years following the next succeeding June. Members of the
9board of directors may be removed from office before the expiration of their terms,
10for cause, as provided under s. 17.13 (3) and may be recalled as provided under s.
119.10. Vacancies in the office of member of the board of directors shall be filled as
12provided under s. 17.27 (1f).
AB601,39,1713 (e) The board of directors shall elect from its membership a chairperson, a vice
14chairperson, a secretary, and a treasurer. A majority of the current membership of
15the board of directors constitutes a quorum to do business. The district may take
16action based on the affirmative vote of a majority of those directors who are present
17at a meeting of the board of directors.
AB601,39,2218 (f) 1. The board of directors shall appoint a person to serve as clerk of the
19district. The clerk shall administer the affairs of the district, under the direction of
20the board of directors. Within 7 days after the appointment of any person to fill a
21vacancy on the board of directors, the clerk shall notify the person of his or her
22appointment.
AB601,40,1823 2. No later than 5 p.m. on the 2nd Tuesday in January, the clerk shall certify
24to the county clerk of each county lying wholly or partially within the district the
25names of candidates who have filed valid nomination papers for member of the board

1of directors and who are eligible to have their names appear on the ballot under s.
28.30. If any municipality lying wholly or partially within the district prepares its
3own ballots under s. 7.15 (2) (c), the clerk shall similarly certify the names of
4candidates to the municipal clerk. In making these certifications, the clerk shall
5designate the form of each candidate's name to appear on the ballot in the manner
6prescribed under s. 7.08 (2) (a). If a primary is held for any seat on a board of
7directors, the clerk shall certify to the county clerk of each county lying wholly or
8partially within the district the names of candidates who have won nomination to the
9board of directors and who are eligible to have their names appear on the ballot under
10s. 8.30. If any municipality lying wholly or partially within the district prepares its
11own ballots under s. 7.15 (2) (c), the clerk shall similarly certify the names of
12candidates to the municipal clerk. The clerk shall notify the municipal clerk of each
13municipality lying wholly or partially within the district of any district election and
14furnish each municipal clerk with a copy of the notice of the district election. If paper
15ballots are utilized at a district election, the clerk shall provide each municipal clerk
16with an adequate supply of ballots for the election at least 22 days before the election.
17The clerk shall issue certificates of election to persons who are elected to the board
18of directors after each election in the manner provided under s. 7.53 (4).
AB601,40,2019 (g) The members of the board of directors shall be reimbursed for their actual
20and necessary expenses incurred in the performance of their duties.
AB601,40,2321 (h) Upon the election under par. (a) and qualification of a majority of the
22members of a board of directors, the board of directors may exercise the powers and
23duties of a board of directors under this subchapter.
AB601,40,2424 (i) At its first meeting, the board of directors shall name the district.
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