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:
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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:
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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:
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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:
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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:
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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:
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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.
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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).
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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.
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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:
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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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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.
SB322, s. 77
18Section
77. Subchapter VI of chapter 229 [precedes 229.86] of the statutes is
19created to read:
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CHAPTER 229
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subchapter vi
22
local park and
23
recreation districts
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24229.86 Definitions. In this subchapter:
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25(1) "Board of directors" means the board of directors of a district.
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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.
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5(3) "District" means a special purpose district created under this subchapter.
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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.
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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.
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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.
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16(7) "Sponsoring municipality" means any municipality that creates a district
17in combination with another contiguous municipality.
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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:
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(a) Adopt an enabling resolution, subject to sub. (2), that does all of the
25following:
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11. Declares the need for establishing the district.
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2. Contains findings of public purpose.
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3. Contains a detailed description of the boundaries of the proposed district.
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4. Declares an intention to negotiate with a county the termination of any
5agreement entered into under s. 27.075 (1), (2), or (4).
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(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.
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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.
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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:
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(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.
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(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.
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(c) The signed petition is filed with the clerk of each municipality in which the
25petition is circulated.
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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.
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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:
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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).
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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.
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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.
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4. A method to transfer title of the park facilities within their individual
9jurisdictions to the district.
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(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).
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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.
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(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.
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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.
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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.
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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.
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(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.
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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.
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(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.
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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).
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(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.
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(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.
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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).
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(g) The members of the board of directors shall be reimbursed for their actual
20and necessary expenses incurred in the performance of their duties.
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(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.
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(i) At its first meeting, the board of directors shall name the district.
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1229.862 Jurisdiction and expansion. The initial jurisdiction of a district
2shall consist of the territory of all of the sponsoring municipalities that have acted
3under s. 229.861 (1) and (2) and all of the participating municipalities that have acted
4under s. 229.861 (3) in same year, or within 90 days after the adoption of the first
5enabling legislation that is described in s. 229.861 (1). The jurisdiction of the district
6may be expanded to include any other contiguous municipality under procedures
7adopted by the board of directors and consistent with an agreement entered into
8between the board of directors and the municipality. Under the terms of the
9agreement, the assets of the municipality to be included in the expanded jurisdiction
10shall be treated in a substantially similar manner as the assets of all other
11municipalities in the district. A district's jurisdiction may not be expanded unless
12the governing body of the municipality to be included in the expanded jurisdiction
13of the district approves the inclusion of the municipality in the district. Eligible
14electors of a municipality included in the expanded jurisdiction of a district may vote
15for members of the board of directors at the first election occurring after the effective
16date of the expansion at which members of the board of directors are elected.
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17229.863 Powers of district. A district has all of the powers necessary or
18convenient to carry out the purposes and provisions of this subchapter. In addition
19to all other powers granted by this subchapter, a district may do all of the following:
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20(1) Adopt and alter an official seal.
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21(2) Sue and be sued in its own name, and plead and be impleaded.
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22(3) Maintain an office.
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23(4) In connection with park facilities:
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(a) Acquire, develop, equip, maintain, improve, operate, and manage the park
25facilities.
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1(b) Enter into contracts, subject to such standards as may be established by the
2board of directors.
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(c) Grant concessions.
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(d) Operate recreational facilities or programs.
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5(5) Employ personnel, and fix and regulate their compensation; and provide,
6either directly or subject to an agreement under s. 66.0301 as a participant in a
7benefit plan of another municipality, any employee benefits, including an employee
8pension plan.
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9(6) Purchase insurance, establish and administer a plan of self-insurance, or,
10subject to an agreement with another political subdivision under s. 66.0301,
11participate in a governmental plan of insurance or self-insurance.
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12(7) Set standards governing the use of, and the conduct within, its park
13facilities and recreational facilities in order to promote public safety and convenience
14and to maintain order.
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15(8) To carry out its functions, impose, by the adoption of a resolution, the taxes
16under subch. V of ch. 77, except that the taxes imposed by the resolution may not take
17effect until the resolution is approved by a majority of the electors in the district's
18jurisdiction voting on the resolution at a referendum, to be held at the first spring
19primary, spring election, September primary, general election, or special election
20held throughout the district that is held at least 45 days after the date of adoption
21of the resolution. The question shall be: "Shall a sales tax and a use tax be imposed
22at the rate of 0.1% in .... [name of the district] for purposes related to park facilities?"
23The clerk of the district shall publish the notices required under s. 10.06 (4) (c), (f),
24and (i) for any referendum held under this subsection. Notwithstanding s. 10.06 (4)
25(c), the type A notice under s. 10.01 (2) (a) relating to the referendum is valid even
1if given and published late as long as it is given and published prior to the election
2as early as practicable. A district may not levy any taxes under this subsection that
3are not expressly authorized under subch. V of ch. 77. If a board of directors adopts
4a resolution that imposes taxes and the resolution is approved by the electors, the
5district shall deliver a certified copy of the resolution to the secretary of revenue at
6least 30 days before its effective date.
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7(9) To carry out its functions, levy a tax on the taxable property in the district,
8as equalized by the department of revenue under s. 70.57, except that in any year the
9tax levy rate may not exceed 0.6 mill for each dollar of the district's equalized
10valuation, as determined under s. 70.57, and the district shall decrease the tax levy
11in any year by the amount of any taxes imposed under sub. (8) that is collected in the
12immediately preceding year. The tax levy shall be applied to the respective real
13property and personal property tax rolls of the city, village, and town included in the
14district and shall not be included within any limitation on county or municipality
15taxes. Collected taxes levied under this paragraph shall be paid to the district
16treasurer.
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17(10) Accept gifts and other aid, which may be used only for the following
18purposes:
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(a) Maintaining the park facilities.
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(b) Operating the park facilities.
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(c) Making capital improvements to the park facilities.
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22(11) Administer the receipt of revenues, and oversee the payment of bills or
23other debts incurred by the district.
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24(12) With regard to the elected members of the board of directors, change any
25decision imposed by an arbitrator under s. 229.861 (5) (b).
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1(13) Adopt a resolution to impose impact fees under s. 66.0617.
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2(14) Issue debt under ch. 67 only for capital improvements to park facilities.
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3229.864 Powers and duties of, and limitations on, municipalities. (1) 4The number of members of the board of directors specified in s. 229.861 (6) (a) may
5be changed only by an agreement that is approved unanimously by the governing
6bodies of each municipality that makes up the jurisdiction of the district.
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7(2) Except as otherwise provided in this section, the governing bodies of each
8municipality that makes up the jurisdiction of the district may not create a park or
9expend any funds to support a park or recreational facilities, or impose an impact fee
10under s. 66.0617 for park facilities, after the imposition of the taxes described under
11s. 229.863 (9).