SB322, s. 34 16Section 34. 23.09 (20m) (a) 1. of the statutes is amended to read:
SB322,17,1917 23.09 (20m) (a) 1. "Governmental unit" means a city, village, town, county, or
18local park and creation district under subch. VI of ch. 229,
or the Kickapoo reserve
19management board.
SB322, s. 35 20Section 35. 23.0917 (4m) (a) 3. of the statutes is amended to read:
SB322,17,2421 23.0917 (4m) (a) 3. "Local governmental unit" means a city, village, town,
22county, lake sanitary district, as defined in s. 30.50 (4q), or a public inland lake
23protection and rehabilitation district, or local park and recreation district under
24subch. VI of ch. 229
.
SB322, s. 36 25Section 36. 23.094 (1) of the statutes is amended to read:
SB322,18,4
123.094 (1) Definition. In this section, "political subdivision" means a city,
2village, town, county, lake sanitary district, as defined in s. 30.50 (4q), or public
3inland lake protection and rehabilitation district, or local park and recreation
4district under subch. VI of ch. 229
.
SB322, s. 37 5Section 37. 25.50 (1) (d) of the statutes is amended to read:
SB322,18,166 25.50 (1) (d) "Local government" means any county, town, village, city, power
7district, sewerage district, drainage district, town sanitary district, public inland
8lake protection and rehabilitation district, local professional baseball park district
9created under subch. III of ch. 229, family care district under s. 46.2895, local
10professional football stadium district created under subch. IV of ch. 229, local
11cultural arts district created under subch. V of ch. 229, local park and recreation
12district created under subch. VI of ch. 229,
public library system, school district or
13technical college district in this state, any commission, committee, board, or officer
14of any governmental subdivision of this state, any court of this state, other than the
15court of appeals or the supreme court, or any authority created under s. 231.02,
16233.02, or 234.02.
SB322, s. 38 17Section 38. 27.01 (3) of the statutes is amended to read:
SB322,18,2418 27.01 (3) Transfer of state park land to municipalities. The department may
19not transfer the ownership of any state park or land within any state park to any
20county, city, village or, town, county, or local park and recreation district created
21under subch. VI of ch. 229
unless it the department receives the approval of the joint
22committee on finance regarding the appropriate level of reimbursement to be
23received by the state to reflect the state's cost in acquiring and developing the state
24park or land within the state park.
SB322, s. 39 25Section 39. 27.075 (1) of the statutes is amended to read:
SB322,19,23
127.075 (1) The county board of any county with a population of less than
2500,000 is hereby vested with all powers of a local, legislative, and administrative
3character for the purpose of governing, managing, controlling, improving , and caring
4for public parks, parkways, boulevards, and pleasure drives; and to carry out these
5powers in districts which it may create for different purposes, or throughout the
6county, and for such purposes to levy county taxes, to issue bonds, assessment
7certificates, and improvement bonds, or any other evidence of indebtedness. The
8powers hereby conferred under this section may be exercised by the county board in
9any town, city or village city, village, or town, or part thereof located in such the
10county upon the request of any such town, city or village city, village, or town,
11evidenced by a resolution adopted by a majority vote of the members-elect of its
12governing body, designating the particular park function, duty, or act, and the terms,
13if any, upon which the same shall be exercised by the county board. Such The
14resolution shall state whether the authority or function is to be exercised exclusively
15by the county or jointly by the county and the town, city or village city, village, or
16town
, and shall also state that the exercise of such the power by the county is in the
17public interest. Upon the receipt of the resolution, the county board may, by a
18resolution adopted by a majority vote of its membership, elect to assume the exercise
19of such the authority or function, upon the terms and conditions set forth in the
20resolution presented by the town, city or village city, village, or town. A city, village,
21or town that wishes to create or participate in a local park and recreation district
22under subch. VI of ch. 229 may negotiate the termination of any agreement entered
23into with a county under this subsection
.
SB322, s. 40 24Section 40. 27.075 (2) of the statutes is amended to read:
SB322,20,15
127.075 (2) The county board of any such county may, by a resolution adopted
2by a majority of its membership, propose to the towns, cities and villages cities,
3villages, and towns
located in such the county, or any of them, that it offers to exercise
4such the powers and functions therein in order that are necessary to consolidate
5municipal park services and functions in said the county. Such The resolution shall
6designate the particular function, duty, or act and the terms and conditions, if any,
7upon which the county board will perform the same. The powers conferred in sub.
8(1) and designated in such the resolution may thereafter be exercised by the county
9board in each such town, city or village which shall accept such city, village, or town
10which accepts the
proposal by the adoption of a resolution by a majority vote of the
11members-elect of its governing body, except that no governing body may accept any
12proposal described under this subsection unless it contains a provision under which
13the city, village, or town may terminate its agreement with the county so that the city,
14village, or town may create or participate in a local park and recreation district under
15subch. VI of ch. 229
.
SB322, s. 41 16Section 41. 27.075 (3) of the statutes is amended to read:
SB322,20,2217 27.075 (3) After the adoption of resolutions by the county board, the county
18board shall have full power to
it may legislate upon and administer the entire subject
19matter committed to it, and among other things, to and may determine, where not
20otherwise provided by law, the manner of exercising the power thus assumed. No
21county may exercise any power in a local park and recreation district under subch.
22VI of ch. 229.
SB322, s. 42 23Section 42. 27.075 (4) of the statutes is amended to read:
SB322,21,1924 27.075 (4) The town, city or village concerned A city, village, or town may enter
25into necessary contracts with the county, and appropriate money to pay the county,

1for the reasonable expenses incurred in rendering the park services assumed. Such
2The contract shall also provide a procedure for the termination of the contract by any
3city, village, or town that wishes to create or participate in a local park and recreation
4district under subch. VI of ch. 229. The
expenses may be certified, returned, and paid
5as are other county charges, and, in the case of services performed pursuant to under
6a proposal for the consolidation thereof of municipal park services initiated by the
7county board and made available to each town, city and village city, village, and town
8in the county on the same terms, the expenses thereof shall be certified, returned,
9and paid as county charges; but in the event that each and every town, city and
10village
if every city, village, and town in the county shall accept such accepts the
11proposal of the county board the expenses thereof shall be paid by county taxes to be
12levied and collected as are other taxes for county purposes. Said towns, cities and
13villages are vested with all necessary power to do the things
herein required and to
14do all things and to exercise or relinquish any of the powers herein provided or
15contemplated.
The procedure herein provided in this section for the request or
16acceptance of the exercise of the powers conferred on the county board in cities and
17villages is hereby prescribed as a special method of determining the local affairs and
18government of such cities and villages pursuant to article XI, section 3, of the
19constitution.
SB322, s. 43 20Section 43. 27.08 (1) of the statutes is amended to read:
SB322,22,221 27.08 (1) Every city that is not part of a local park and recreation district under
22subch. VI of ch. 229
may by ordinance create a board of park commissioners subject
23to this section, or otherwise as provided by ordinance. Such, and if the city has a
24board of park commissioners the city shall terminate that board and end the board's
25authority under this section upon the city's creation of or participation in a local park

1and recreation district under subch. VI of ch. 229. The
board shall be organized as
2directed by the common council shall provide.
SB322, s. 44 3Section 44. 27.08 (3) of the statutes is amended to read:
SB322,22,134 27.08 (3) In any city having no If a city does not have a board of park
5commissioners its and is not part of a local park and recreation district under subch.
6VI of ch. 229, the city's
public parks, parkways, boulevards, and pleasure drives shall
7be under the charge of its board of public works, if it has such last named board;
8otherwise
or, if it does not have such a board, under the charge of its common council.
9When so in charge, the board of public works or the common council may exercise all
10of the powers of a board of park commissioners. Upon a city's creation of or
11participation in a local park and recreation district under subch. VI of ch. 229, the
12city's board of public works or common council may not exercise any authority under
13this section.
SB322, s. 45 14Section 45. 30.277 (1b) (a) of the statutes is amended to read:
SB322,22,1715 30.277 (1b) (a) "Governmental unit" means a city, village, town, county, or local
16park and recreation district under subch. VI of ch. 229,
or the Kickapoo reserve
17management board.
SB322, s. 46 18Section 46. 66.0301 (1) (a) of the statutes, as affected by 2001 Wisconsin Act
1916
, is amended to read:
SB322,23,720 66.0301 (1) (a) In this section "municipality" means the state or any
21department or agency thereof, or any city, village, town, county, school district, public
22library system, public inland lake protection and rehabilitation district, sanitary
23district, farm drainage district, metropolitan sewerage district, sewer utility district,
24solid waste management system created under s. 59.70 (2), local exposition district
25created under subch. II of ch. 229, local professional baseball park district created

1under subch. III of ch. 229, local professional football stadium district created under
2subch. IV of ch. 229, a local cultural arts district created under subch. V of ch. 229,
3local park and recreation district created under subch. VI of ch. 229, family care
4district under s. 46.2895, water utility district, mosquito control district, municipal
5electric company, county or city transit commission, commission created by contract
6under this section, taxation district, regional planning commission, or city-county
7health department.
SB322, s. 47 8Section 47. 66.0617 (1) (a) of the statutes is amended to read:
SB322,23,189 66.0617 (1) (a) "Capital costs" means the capital costs to construct, expand, or
10improve public facilities, including the cost of land, and including legal, engineering,
11and design costs to construct, expand, or improve public facilities, except that not
12more than 10% of capital costs may consist of legal, engineering, and design costs
13unless the political subdivision or local park and recreation district can demonstrate
14that its legal, engineering, and design costs which relate directly to the public
15improvement for which the impact fees were imposed exceed 10% of capital costs.
16"Capital costs" does not include other noncapital costs to construct, expand, or
17improve public facilities or the costs of equipment to construct, expand, or improve
18public facilities.
SB322, s. 48 19Section 48. 66.0617 (1) (c) of the statutes is amended to read:
SB322,23,2220 66.0617 (1) (c) "Impact fees" means cash contributions, contributions of land
21or interests in land, or any other items of value that are imposed on a developer by
22a political subdivision or a local park and recreation district under this section.
SB322, s. 49 23Section 49. 66.0617 (1) (d) of the statutes is amended to read:
SB322,24,324 66.0617 (1) (d) "Land development" means the construction or modification of
25improvements to real property that creates additional residential dwelling units

1within a political subdivision or local park and recreation district or that results in
2nonresidential uses that create a need for new, expanded, or improved public
3facilities within a political subdivision or local park and recreation district.
SB322, s. 50 4Section 50. 66.0617 (1) (dg) of the statutes is created to read:
SB322,24,65 66.0617 (1) (dg) "Local park and recreation district" has the meaning given for
6district in s. 229.86 (3).
SB322, s. 51 7Section 51. 66.0617 (1) (g) of the statutes is amended to read:
SB322,24,108 66.0617 (1) (g) "Service area" means a geographic area delineated by a political
9subdivision or local park and recreation district within which there are public
10facilities.
SB322, s. 52 11Section 52. 66.0617 (1) (h) of the statutes is amended to read:
SB322,24,1512 66.0617 (1) (h) "Service standard" means a certain quantity or quality of public
13facilities relative to a certain number of persons, parcels of land , or other appropriate
14measure, as specified by the political subdivision or local park and recreation
15district
.
SB322, s. 53 16Section 53. 66.0617 (2) (a) of the statutes is amended to read:
SB322,24,2017 66.0617 (2) (a) Subject to par. (am), a political subdivision may enact an
18ordinance under this section, and a local park and recreation district may adopt a
19resolution under this section,
that imposes impact fees on developers to pay for the
20capital costs that are necessary to accommodate land development.
SB322, s. 54 21Section 54. 66.0617 (2) (am) of the statutes is renumbered 66.0617 (2) (am)
221.
SB322, s. 55 23Section 55. 66.0617 (2) (am) 2. of the statutes is created to read:
SB322,25,3
166.0617 (2) (am) 2. No local park and recreation district may impose an impact
2fee under this section for any purpose other than park facilities, as defined in s.
3229.86 (6).
SB322, s. 56 4Section 56. 66.0617 (3) of the statutes is amended to read:
SB322,25,115 66.0617 (3) Public hearing; notice. Before enacting an ordinance or adopting
6a resolution
that imposes impact fees, or amending an existing ordinance or
7resolution
that imposes impact fees, a political subdivision or a local park and
8recreation district
shall hold a public hearing on the proposed ordinance or
9amendment. Notice of the public hearing shall be published as a class 1 notice under
10ch. 985, and shall specify where a copy of the proposed ordinance or amendment and
11the public facilities needs assessment may be obtained.
SB322, s. 57 12Section 57. 66.0617 (4) (a) (intro.) of the statutes is amended to read:
SB322,25,1913 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:
SB322, s. 58 20Section 58. 66.0617 (4) (b) of the statutes is amended to read:
SB322,25,2521 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).
SB322, s. 59
1Section 59. 66.0617 (5) of the statutes is amended to read:
SB322,26,42 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.
SB322,26,125 (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.
SB322, s. 60 13Section 60. 66.0617 (6) (intro.) of the statutes is amended to read:
SB322,26,1514 66.0617 (6) Standards for impact fees. (intro.) Impact fees imposed by an
15ordinance enacted or resolution adopted under this section:
SB322, s. 61 16Section 61. 66.0617 (6) (b) of the statutes is amended to read:
SB322,26,1917 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.
SB322, s. 62 20Section 62. 66.0617 (6) (h) of the statutes is created to read:
SB322,26,2321 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.
SB322, s. 63 24Section 63. 66.0617 (7) of the statutes is amended to read:
SB322,27,7
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.
SB322, s. 64 8Section 64. 66.0617 (8) of the statutes is amended to read:
SB322,27,139 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.
SB322, s. 65 14Section 65. 66.0617 (9) of the statutes is amended to read:
SB322,27,2515 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.
SB322, s. 66
1Section 66. 66.0617 (10) of the statutes is amended to read:
SB322,28,72 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.
SB322, s. 67 8Section 67. 67.01 (5) of the statutes is amended to read:
SB322,28,169 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.
SB322, s. 68 17Section 68. 70.11 (37m) of the statutes is created to read:
SB322,28,1918 70.11 (37m) Local park and recreation district. The property of a local park
19and recreation district under subch. VI of ch. 229.
SB322, s. 69 20Section 69. 71.26 (1) (bm) of the statutes is amended to read:
SB322,28,2521 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.
SB322, s. 70
1Section 70. 77.25 (18m) of the statutes is created to read:
SB322,29,22 77.25 (18m) To a local park and recreation district under subch. VI of ch. 229.
SB322, s. 71 3Section 71. 77.54 (9a) (i) of the statutes is created to read:
SB322,29,44 77.54 (9a) (i) A local park and recreation district under subch. VI of ch. 229.
SB322, s. 72 5Section 72. 77.704 of the statutes is created to read:
SB322,29,13 677.704 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).
SB322, s. 73 14Section 73. 77.707 (3) of the statutes is created to read:
SB322,29,2015 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.
SB322, s. 74 21Section 74. 77.71 of the statutes is amended to read:
SB322,29,25 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:
SB322,30,8
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.
SB322,30,20 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).
SB322,31,5 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.
SB322,31,15 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.
SB322, s. 75 16Section 75. 77.76 (3n) of the statutes is created to read:
SB322,32,1017 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).
SB322, s. 76 11Section 76. 77.76 (4) of the statutes is amended to read:
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