SB322: Bill Text

SB322, s. 34 Section 34. 23.09 (20m) (a) 1. of the statutes is amended to read:

SB322,17,19 23.09 (20m) (a) 1. "Governmental unit" means a city, village, town, county, or local park and creation district under subch. VI of ch. 229, or the Kickapoo reserve management board.

SB322, s. 35 Section 35. 23.0917 (4m) (a) 3. of the statutes is amended to read:

SB322,17,24 23.0917 (4m) (a) 3. "Local governmental unit" means a city, village, town, county, lake sanitary district, as defined in s. 30.50 (4q), or a public inland lake protection and rehabilitation district, or local park and recreation district under subch. VI of ch. 229.

SB322, s. 36 Section 36. 23.094 (1) of the statutes is amended to read:

SB322,18,4 23.094 (1) Definition. In this section, "political subdivision" means a city, village, town, county, lake sanitary district, as defined in s. 30.50 (4q), or public inland lake protection and rehabilitation district, or local park and recreation district under subch. VI of ch. 229.

SB322, s. 37 Section 37. 25.50 (1) (d) of the statutes is amended to read:

SB322,18,16 25.50 (1) (d) "Local government" means any county, town, village, city, power district, sewerage district, drainage district, town sanitary district, public inland lake protection and rehabilitation district, local professional baseball park district created under subch. III of ch. 229, family care district under s. 46.2895, local professional football stadium district created under subch. IV of ch. 229, local cultural arts district created under subch. V of ch. 229, local park and recreation district created under subch. VI of ch. 229, public library system, school district or technical college district in this state, any commission, committee, board, or officer of any governmental subdivision of this state, any court of this state, other than the court of appeals or the supreme court, or any authority created under s. 231.02, 233.02, or 234.02.

SB322, s. 38 Section 38. 27.01 (3) of the statutes is amended to read:

SB322,18,24 27.01 (3) Transfer of state park land to municipalities. The department may not transfer the ownership of any state park or land within any state park to any county, city, village or, town, county, or local park and recreation district created under subch. VI of ch. 229 unless it the department receives the approval of the joint committee on finance regarding the appropriate level of reimbursement to be received by the state to reflect the state's cost in acquiring and developing the state park or land within the state park.

SB322, s. 39 Section 39. 27.075 (1) of the statutes is amended to read:

SB322,19,23 27.075 (1) The county board of any county with a population of less than 500,000 is hereby vested with all powers of a local, legislative, and administrative character for the purpose of governing, managing, controlling, improving , and caring for public parks, parkways, boulevards, and pleasure drives; and to carry out these powers in districts which it may create for different purposes, or throughout the county, and for such purposes to levy county taxes, to issue bonds, assessment certificates, and improvement bonds, or any other evidence of indebtedness. The powers hereby conferred under this section may be exercised by the county board in any town, city or village city, village, or town, or part thereof located in such the county upon the request of any such town, city or village city, village, or town, evidenced by a resolution adopted by a majority vote of the members-elect of its governing body, designating the particular park function, duty, or act, and the terms, if any, upon which the same shall be exercised by the county board. Such The resolution shall state whether the authority or function is to be exercised exclusively by the county or jointly by the county and the town, city or village city, village, or town, and shall also state that the exercise of such the power by the county is in the public interest. Upon the receipt of the resolution, the county board may, by a resolution adopted by a majority vote of its membership, elect to assume the exercise of such the authority or function, upon the terms and conditions set forth in the resolution presented by the town, city or village city, village, or town. A city, village, or town that wishes to create or participate in a local park and recreation district under subch. VI of ch. 229 may negotiate the termination of any agreement entered into with a county under this subsection.

SB322, s. 40 Section 40. 27.075 (2) of the statutes is amended to read:

SB322,20,15 27.075 (2) The county board of any such county may, by a resolution adopted by a majority of its membership, propose to the towns, cities and villages cities, villages, and towns located in such the county, or any of them, that it offers to exercise such the powers and functions therein in order that are necessary to consolidate municipal park services and functions in said the county. Such The resolution shall designate the particular function, duty, or act and the terms and conditions, if any, upon which the county board will perform the same. The powers conferred in sub. (1) and designated in such the resolution may thereafter be exercised by the county board in each such town, city or village which shall accept such city, village, or town which accepts the proposal by the adoption of a resolution by a majority vote of the members-elect of its governing body, except that no governing body may accept any proposal described under this subsection unless it contains a provision under which the city, village, or town may terminate its agreement with the county so that the city, village, or town may create or participate in a local park and recreation district under subch. VI of ch. 229.

SB322, s. 41 Section 41. 27.075 (3) of the statutes is amended to read:

SB322,20,22 27.075 (3) After the adoption of resolutions by the county board, the county board shall have full power to it may legislate upon and administer the entire subject matter committed to it, and among other things, to and may determine, where not otherwise provided by law, the manner of exercising the power thus assumed. No county may exercise any power in a local park and recreation district under subch. VI of ch. 229.

SB322, s. 42 Section 42. 27.075 (4) of the statutes is amended to read:

SB322,21,19 27.075 (4) The town, city or village concerned A city, village, or town may enter into necessary contracts with the county, and appropriate money to pay the county, for the reasonable expenses incurred in rendering the park services assumed. Such The contract shall also provide a procedure for the termination of the contract by any city, village, or town that wishes to create or participate in a local park and recreation district under subch. VI of ch. 229. The expenses may be certified, returned, and paid as are other county charges, and, in the case of services performed pursuant to under a proposal for the consolidation thereof of municipal park services initiated by the county board and made available to each town, city and village city, village, and town in the county on the same terms, the expenses thereof shall be certified, returned, and paid as county charges; but in the event that each and every town, city and village if every city, village, and town in the county shall accept such accepts the proposal of the county board the expenses thereof shall be paid by county taxes to be levied and collected as are other taxes for county purposes. Said towns, cities and villages are vested with all necessary power to do the things herein required and to do all things and to exercise or relinquish any of the powers herein provided or contemplated. The procedure herein provided in this section for the request or acceptance of the exercise of the powers conferred on the county board in cities and villages is hereby prescribed as a special method of determining the local affairs and government of such cities and villages pursuant to article XI, section 3, of the constitution.

SB322, s. 43 Section 43. 27.08 (1) of the statutes is amended to read:

SB322,22,2 27.08 (1) Every city that is not part of a local park and recreation district under subch. VI of ch. 229 may by ordinance create a board of park commissioners subject to this section, or otherwise as provided by ordinance. Such, and if the city has a board of park commissioners the city shall terminate that board and end the board's authority under this section upon the city's creation of or participation in a local park and recreation district under subch. VI of ch. 229. The board shall be organized as directed by the common council shall provide.

SB322, s. 44 Section 44. 27.08 (3) of the statutes is amended to read:

SB322,22,13 27.08 (3) In any city having no If a city does not have a board of park commissioners its and is not part of a local park and recreation district under subch. VI of ch. 229, the city's public parks, parkways, boulevards, and pleasure drives shall be under the charge of its board of public works, if it has such last named board; otherwise or, if it does not have such a board, under the charge of its common council. When so in charge, the board of public works or the common council may exercise all of the powers of a board of park commissioners. Upon a city's creation of or participation in a local park and recreation district under subch. VI of ch. 229, the city's board of public works or common council may not exercise any authority under this section.

SB322, s. 45 Section 45. 30.277 (1b) (a) of the statutes is amended to read:

SB322,22,17 30.277 (1b) (a) "Governmental unit" means a city, village, town, county, or local park and recreation district under subch. VI of ch. 229, or the Kickapoo reserve management board.

SB322, s. 46 Section 46. 66.0301 (1) (a) of the statutes, as affected by 2001 Wisconsin Act 16, is amended to read:

SB322,23,7 66.0301 (1) (a) In this section "municipality" means the state or any department or agency thereof, or any city, village, town, county, school district, public library system, public inland lake protection and rehabilitation district, sanitary district, farm drainage district, metropolitan sewerage district, sewer utility district, solid waste management system created under s. 59.70 (2), local exposition district created under subch. II of ch. 229, local professional baseball park district created under subch. III of ch. 229, local professional football stadium district created under subch. IV of ch. 229, a local cultural arts district created under subch. V of ch. 229, local park and recreation district created under subch. VI of ch. 229, family care district under s. 46.2895, water utility district, mosquito control district, municipal electric company, county or city transit commission, commission created by contract under this section, taxation district, regional planning commission, or city-county health department.

SB322, s. 47 Section 47. 66.0617 (1) (a) of the statutes is amended to read:

SB322,23,18 66.0617 (1) (a) "Capital costs" means the capital costs to construct, expand, or improve public facilities, including the cost of land, and including legal, engineering, and design costs to construct, expand, or improve public facilities, except that not more than 10% of capital costs may consist of legal, engineering, and design costs unless the political subdivision or local park and recreation district can demonstrate that its legal, engineering, and design costs which relate directly to the public improvement for which the impact fees were imposed exceed 10% of capital costs. "Capital costs" does not include other noncapital costs to construct, expand, or improve public facilities or the costs of equipment to construct, expand, or improve public facilities.

SB322, s. 48 Section 48. 66.0617 (1) (c) of the statutes is amended to read:

SB322,23,22 66.0617 (1) (c) "Impact fees" means cash contributions, contributions of land or interests in land, or any other items of value that are imposed on a developer by a political subdivision or a local park and recreation district under this section.

SB322, s. 49 Section 49. 66.0617 (1) (d) of the statutes is amended to read:

SB322,24,3 66.0617 (1) (d) "Land development" means the construction or modification of improvements to real property that creates additional residential dwelling units within a political subdivision or local park and recreation district or that results in nonresidential uses that create a need for new, expanded, or improved public facilities within a political subdivision or local park and recreation district.

SB322, s. 50 Section 50. 66.0617 (1) (dg) of the statutes is created to read:

SB322,24,6 66.0617 (1) (dg) "Local park and recreation district" has the meaning given for district in s. 229.86 (3).

SB322, s. 51 Section 51. 66.0617 (1) (g) of the statutes is amended to read:

SB322,24,10 66.0617 (1) (g) "Service area" means a geographic area delineated by a political subdivision or local park and recreation district within which there are public facilities.

SB322, s. 52 Section 52. 66.0617 (1) (h) of the statutes is amended to read:

SB322,24,15 66.0617 (1) (h) "Service standard" means a certain quantity or quality of public facilities relative to a certain number of persons, parcels of land , or other appropriate measure, as specified by the political subdivision or local park and recreation district.

SB322, s. 53 Section 53. 66.0617 (2) (a) of the statutes is amended to read:

SB322,24,20 66.0617 (2) (a) Subject to par. (am), a political subdivision may enact an ordinance under this section, and a local park and recreation district may adopt a resolution under this section, that imposes impact fees on developers to pay for the capital costs that are necessary to accommodate land development.

SB322, s. 54 Section 54. 66.0617 (2) (am) of the statutes is renumbered 66.0617 (2) (am) 1.

SB322, s. 55 Section 55. 66.0617 (2) (am) 2. of the statutes is created to read:

SB322,25,3 66.0617 (2) (am) 2. No local park and recreation district may impose an impact fee under this section for any purpose other than park facilities, as defined in s. 229.86 (6).

SB322, s. 56 Section 56. 66.0617 (3) of the statutes is amended to read:

SB322,25,11 66.0617 (3) Public hearing; notice. Before enacting an ordinance or adopting a resolution that imposes impact fees, or amending an existing ordinance or resolution that imposes impact fees, a political subdivision or a local park and recreation district shall hold a public hearing on the proposed ordinance or amendment. Notice of the public hearing shall be published as a class 1 notice under ch. 985, and shall specify where a copy of the proposed ordinance or amendment and the public facilities needs assessment may be obtained.

SB322, s. 57 Section 57. 66.0617 (4) (a) (intro.) of the statutes is amended to read:

SB322,25,19 66.0617 (4) (a) (intro.) Before enacting an ordinance or adopting a resolution that imposes impact fees or amending an ordinance or resolution that imposes impact fees by revising the amount of the fee or altering the public facilities for which impact fees may be imposed, a political subdivision or a local park and recreation district shall prepare a needs assessment for the public facilities for which it is anticipated that impact fees may be imposed. The public facilities needs assessment shall include, but not be limited to, the following:

SB322, s. 58 Section 58. 66.0617 (4) (b) of the statutes is amended to read:

SB322,25,25 66.0617 (4) (b) A public facilities needs assessment or revised public facilities needs assessment that is prepared under this subsection shall be available for public inspection and copying in the office of the clerk of the political subdivision or in the office of the secretary of the board of the local park and recreation district at least 20 days before the hearing under sub. (3).

SB322, s. 59 Section 59. 66.0617 (5) of the statutes is amended to read:

SB322,26,4 66.0617 (5) Differential fees, impact fee zones. (a) An ordinance enacted or resolution adopted under this section may impose different impact fees on different types of land development.

SB322,26,12 (b) An ordinance enacted or resolution adopted under this section may delineate geographically defined zones within the political subdivision or local park and recreation district and may impose impact fees on land development in a zone that differ from impact fees imposed on land development in other zones within the political subdivision or local park and recreation district. The public facilities needs assessment that is required under sub. (4) shall explicitly identify the differences, such as land development or the need for those public facilities, which justify the differences between zones in the amount of impact fees imposed.

SB322, s. 60 Section 60. 66.0617 (6) (intro.) of the statutes is amended to read:

SB322,26,15 66.0617 (6) Standards for impact fees. (intro.) Impact fees imposed by an ordinance enacted or resolution adopted under this section:

SB322, s. 61 Section 61. 66.0617 (6) (b) of the statutes is amended to read:

SB322,26,19 66.0617 (6) (b) May not exceed the proportionate share of the capital costs that are required to serve land development, as compared to existing uses of land within the political subdivision or local park and recreation district.

SB322, s. 62 Section 62. 66.0617 (6) (h) of the statutes is created to read:

SB322,26,23 66.0617 (6) (h) Shall be payable by the developer to the local park and recreation district either in full or in installment payments that are approved by the park and recreation district.

SB322, s. 63 Section 63. 66.0617 (7) of the statutes is amended to read:

SB322,27,7 66.0617 (7) Low-cost housing. An ordinance enacted or resolution adopted under this section may provide for an exemption from, or a reduction in the amount of, impact fees on land development that provides low-cost housing, except that no amount of an impact fee for which an exemption or reduction is provided under this subsection may be shifted to any other development in the land development in which the low-cost housing is located or to any other land development in the political subdivision or local park and recreation district.

SB322, s. 64 Section 64. 66.0617 (8) of the statutes is amended to read:

SB322,27,13 66.0617 (8) Requirements for impact fee revenues. Revenues from impact fees shall be placed in a segregated, interest-bearing account and shall be accounted for separately from the other funds of the political subdivision or local park and recreation district. Impact fee revenues and interest earned on impact fee revenues may be expended only for capital costs for which the impact fees were imposed.

SB322, s. 65 Section 65. 66.0617 (9) of the statutes is amended to read:

SB322,27,25 66.0617 (9) Refund of impact fees. An ordinance enacted or resolution adopted under this section shall specify that impact fees that are imposed and collected by a political subdivision or local park and recreation district but are not used within a reasonable period of time after they are collected to pay the capital costs for which they were imposed shall be refunded to the current owner of the property with respect to which the impact fees were imposed. The ordinance or resolution shall specify, by type of public facility, reasonable time periods within which impact fees must be spent or refunded under this subsection. In determining the length of the time periods under the ordinance, a political subdivision or local park and recreation district shall consider what are appropriate planning and financing periods for the particular types of public facilities for which the impact fees are imposed.

SB322, s. 66 Section 66. 66.0617 (10) of the statutes is amended to read:

SB322,28,7 66.0617 (10) Appeal. A political subdivision that enacts an impact fee ordinance under this section shall, by ordinance, and a local park and recreation district that adopts an impact fee resolution under this section shall, by resolution, specify a procedure under which a developer upon whom an impact fee is imposed has the right to contest the amount, collection, or use of the impact fee to the governing body of the political subdivision or local park and recreation district.

SB322, s. 67 Section 67. 67.01 (5) of the statutes is amended to read:

SB322,28,16 67.01 (5) "Municipality" means any of the following which is authorized to levy a tax: a county, city, village, town, school district, board of park commissioners, technical college district, metropolitan sewerage district created under ss. 200.01 to 200.15 or 200.21 to 200.65, town sanitary district under subch. IX of ch. 60, local park and recreation district under subch. VI of ch. 229, public inland lake protection and rehabilitation district established under s. 33.23, 33.235, or 33.24, and any other public body empowered to borrow money and issue obligations to repay the money out of public funds or revenues. "Municipality" does not include the state.

SB322, s. 68 Section 68. 70.11 (37m) of the statutes is created to read:

SB322,28,19 70.11 (37m) Local park and recreation district. The property of a local park and recreation district under subch. VI of ch. 229.

SB322, s. 69 Section 69. 71.26 (1) (bm) of the statutes is amended to read:

SB322,28,25 71.26 (1) (bm) Certain local districts. Income of a local exposition district created under subch. II of ch. 229, a local professional baseball park district created under subch. III of ch. 229 or, a local professional football stadium district created under subch. IV of ch. 229 or, a local cultural arts district created under subch. V of ch. 229, or a local park and recreation district created under subch. VI of ch. 229.

SB322, s. 70 Section 70. 77.25 (18m) of the statutes is created to read:

SB322,29,2 77.25 (18m) To a local park and recreation district under subch. VI of ch. 229.

SB322, s. 71 Section 71. 77.54 (9a) (i) of the statutes is created to read:

SB322,29,4 77.54 (9a) (i) A local park and recreation district under subch. VI of ch. 229.

SB322, s. 72 Section 72. 77.704 of the statutes is created to read:

SB322,29,13 77.704 Adoption by resolution; local park and recreation district. A local park and recreation district created under subch. VI of ch. 229, by resolution under s. 229.863 (8), may impose a sales tax and a use tax under this subchapter at a rate of 0.1% of the gross receipts or sales price. Those taxes may be imposed only in their entirety. The imposition of the taxes under this section shall be effective on the first day of the first month that begins at least 30 days after the certification of the approval of the resolution by the electors in the district's jurisdiction under s. 229.863 (8).

SB322, s. 73 Section 73. 77.707 (3) of the statutes is created to read:

SB322,29,20 77.707 (3) Retailers and the department of revenue may not collect a tax under s. 77.704 for any local park and recreation district created under subch. VI of ch. 229 after the calendar quarter during which the local park and recreation district board makes the certification to the department of revenue under s. 229.865, except that the department of revenue may collect from retailers taxes that accrued before that calendar quarter and fees, interest, and penalties that relate to those taxes.

SB322, s. 74 Section 74. 77.71 of the statutes is amended to read:

SB322,29,25 77.71 Imposition of county and special district sales and use taxes. Whenever a county sales and use tax ordinance is adopted under s. 77.70 or a special district resolution is adopted under s. 77.704, 77.705 , or 77.706, the following taxes are imposed:

SB322,30,8 (1) For the privilege of selling, leasing, or renting tangible personal property and for the privilege of selling, performing, or furnishing services a sales tax is imposed upon retailers at the rate of 0.5% in the case of a county tax or at the rate under s. 77.704, 77.705, or 77.706 in the case of a special district tax of the gross receipts from the sale, lease, or rental of tangible personal property, except property taxed under sub. (4), sold, leased, or rented at retail in the county or special district or from selling, performing, or furnishing services described under s. 77.52 (2) in the county or special district.

SB322,30,20 (2) An excise tax is imposed at the rate of 0.5% in the case of a county tax or at the rate under s. 77.704, 77.705, or 77.706 in the case of a special district tax of the sales price upon every person storing, using, or otherwise consuming in the county or special district tangible personal property or services if the property or service is subject to the state use tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3), or (4) has been paid relieves the buyer of liability for the tax under this subsection and except that if the buyer has paid a similar local tax in another state on a purchase of the same property or services that tax shall be credited against the tax under this subsection and except that for motor vehicles that are used for a purpose in addition to retention, demonstration, or display while held for sale in the regular course of business by a dealer the tax under this subsection is imposed not on the sales price but on the amount under s. 77.53 (1m).

SB322,31,5 (3) An excise tax is imposed upon a contractor engaged in construction activities within the county or special district, at the rate of 0.5% in the case of a county tax or at the rate under s. 77.704, 77.705 , or 77.706 in the case of a special district tax of the sales price of tangible personal property that is used in constructing, altering, repairing, or improving real property and that becomes a component part of real property in that county or special district, except that if the contractor has paid the sales tax of a county in the case of a county tax or of a special district in the case of a special district tax in this state on that property, or has paid a similar local sales tax in another state on a purchase of the same property, that tax shall be credited against the tax under this subsection.

SB322,31,15 (4) An excise tax is imposed at the rate of 0.5% in the case of a county tax or at the rate under s. 77.704, 77.705, or 77.706 in the case of a special district tax of the sales price upon every person storing, using, or otherwise consuming a motor vehicle, boat, snowmobile, mobile home not exceeding 45 feet in length, trailer, semitrailer, all-terrain vehicle or aircraft, if that property must be registered or titled with this state and if that property is to be customarily kept in a county that has in effect an ordinance under s. 77.70 or in a special district that has in effect a resolution under s. 77.704, 77.705, or 77.706, except that if the buyer has paid a similar local sales tax in another state on a purchase of the same property that tax shall be credited against the tax under this subsection.

SB322, s. 75 Section 75. 77.76 (3n) of the statutes is created to read:

SB322,32,10 77.76 (3n) From the appropriation under s. 20.835 (4) (gc), the department of revenue shall distribute 98.5% of the taxes reported for each local park and recreation district that has imposed taxes under this subchapter, minus the district portion of the retailers' discount, to the local park and recreation district no later than the end of the 3rd month following the end of the calendar quarter in which such amounts were reported. At the time of distribution, the department of revenue shall indicate the taxes reported by each taxpayer. In this subsection, the "district portion of the retailers' discount" is the amount determined by multiplying the total retailers' discount by a fraction, the numerator of which is the gross local park and recreation district sales and use taxes payable and the denominator of which is the sum of the gross state and local park and recreation district sales and use taxes payable. The local park and recreation district taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments of the local park and recreation district taxes previously distributed. Interest paid on refunds of local park and recreation district sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (gc) at the rate paid by this state under s. 77.60 (1) (a). Any local park and recreation district receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).

SB322, s. 76 Section 76. 77.76 (4) of the statutes is amended to read: