AB510: Bill Text

AB510,32,22 66.0615 (1m) (a) The governing body of a municipality may enact an ordinance, and a district, under par. (e), and a metropolitan service district, under par. (em), may adopt a resolution, imposing a tax on the privilege of furnishing, at retail, except sales for resale, rooms or lodging to transients by hotelkeepers, motel operators and other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for use of the accommodations. A tax imposed under this paragraph is not subject to the selective sales tax imposed by s. 77.52 (2) (a) 1. and may not be imposed on sales to the federal government and persons listed under s. 77.54 (9a). A tax imposed under this paragraph by a municipality shall be paid to the municipality and may be forwarded to a commission if one is created under par. (c), as provided in par. (d). A tax imposed under this paragraph by a metropolitan service district shall be paid to the district. Except as provided in par. (am), a tax imposed under this paragraph by a municipality or by a metropolitan service district may not exceed 8%. Except as provided in par. (am), if a tax greater than 8% under this paragraph is in effect on May 13, 1994, the municipality imposing the tax shall reduce the tax to 8%, effective on June 1, 1994.

AB510, s. 70 Section 70. 66.0615 (1m) (em) of the statutes is created to read:

AB510,33,6 66.0615 (1m) (em) 1. The governing body of a metropolitan service district may adopt a resolution imposing a room tax under par. (a) if none of the municipalities within the metropolitan service district's jurisdiction under s. 229.862, that are also part of the district, impose such a tax and if all such municipalities enact an ordinance authorizing the metropolitan service district to impose the tax under par. (a). A tax imposed under par. (a) applies within every municipality that is both located within the metropolitan service district's jurisdiction and that is part of the metropolitan service district.

AB510,33,9 2. If a metropolitan service district stops imposing and collecting a room tax, the municipalities within the district's jurisdiction that are also a part of the district may impose a room tax under par. (a).

AB510, s. 71 Section 71. 66.0615 (2) (intro.) of the statutes is amended to read:

AB510,33,15 66.0615 (2) (intro.) As a means of enforcing the collection of any room tax imposed by a municipality or, a district , or a metropolitan service district under sub. (1m), the municipality or, district, or metropolitan service district may exchange audit and other information with the department of revenue and may do any of the following:

AB510, s. 72 Section 72. 66.0615 (2) (a) of the statutes is amended to read:

AB510,33,22 66.0615 (2) (a) If a municipality or, district, or metropolitan service district has probable cause to believe that the correct amount of room tax has not been assessed or that the tax return is not correct, inspect and audit the financial records of any person subject to sub. (1m) pertaining to the furnishing of accommodations to determine whether the correct amount of room tax is assessed and whether any room tax return is correct.

AB510, s. 73 Section 73. 66.0615 (2) (d) of the statutes is amended to read:

AB510,34,5 66.0615 (2) (d) Require each person who is subject to par. (c) to pay an amount of taxes that the municipality or, district, or metropolitan service district determines to be due under par. (c) plus interest at the rate of 1% per month on the unpaid balance. No refund or modification of the payment determined may be granted until the person files a correct room tax return and permits the municipality or, district, or metropolitan service district to inspect and audit his or her financial records under par. (a).

AB510, s. 74 Section 74. 66.0615 (3) of the statutes is amended to read:

AB510,34,15 66.0615 (3) The municipality shall provide by ordinance and the district or metropolitan service district shall provide by resolution for the confidentiality of information obtained under sub. (2) but shall provide exceptions for persons using the information in the discharge of duties imposed by law or of the duties of their office or by order of a court. The municipality or, district, or metropolitan service district may provide for the publishing of statistics classified so as not to disclose the identity of particular returns. The municipality or, district, or metropolitan service district shall provide that persons violating ordinances or resolutions enacted under this subsection may be required to forfeit not less than $100 nor more than $500.

AB510, s. 75 Section 75. 66.0617 (1) (a) of the statutes is amended to read:

AB510,35,2 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 metropolitan service 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.

AB510, s. 76 Section 76. 66.0617 (1) (c) of the statutes is amended to read:

AB510,35,6 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 metropolitan service district under this section.

AB510, s. 77 Section 77. 66.0617 (1) (d) of the statutes is amended to read:

AB510,35,12 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 metropolitan service district or that results in nonresidential uses that create a need for new, expanded, or improved public facilities within a political subdivision or metropolitan service district.

AB510, s. 78 Section 78. 66.0617 (1) (dg) of the statutes is created to read:

AB510,35,15 66.0617 (1) (dg) "Metropolitan service district" has the meaning given for "district" in s. 229.86 (3).

AB510, s. 79 Section 79. 66.0617 (1) (g) of the statutes is amended to read:

AB510,35,18 66.0617 (1) (g) "Service area" means a geographic area delineated by a political subdivision or metropolitan service district within which there are public facilities.

AB510, s. 80 Section 80. 66.0617 (1) (h) of the statutes is amended to read:

AB510,35,22 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 metropolitan service district.

AB510, s. 81 Section 81. 66.0617 (2) (a) of the statutes is amended to read:

AB510,36,2 66.0617 (2) (a) Subject to par. (am), a political subdivision may enact an ordinance under this section, and a metropolitan service 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.

AB510, s. 82 Section 82. 66.0617 (2) (am) of the statutes is renumbered 66.0617 (2) (am) 1.

AB510, s. 83 Section 83. 66.0617 (2) (am) 2. of the statutes is created to read:

AB510,36,8 66.0617 (2) (am) 2. No metropolitan service district may impose an impact fee under this section for any purpose other than a purpose that is related to a service under s. 229.863 (2) and (3) that the district provides or has agreed to provide.

AB510, s. 84 Section 84. 66.0617 (3) of the statutes is amended to read:

AB510,36,17 66.0617 (3) Public hearing; notice. Before enacting a political subdivision enacts an ordinance or a metropolitan service district adopts a resolution that imposes impact fees, or amending amends an existing ordinance or resolution that imposes impact fees, a political subdivision or a metropolitan service district shall hold a public hearing on the proposed ordinance or resolution 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 resolution or amendment and the public facilities needs assessment may be obtained.

AB510, s. 85 Section 85. 66.0617 (4) (a) (intro.) of the statutes is amended to read:

AB510,36,25 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 metropolitan service 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:

AB510, s. 86 Section 86. 66.0617 (4) (b) of the statutes is amended to read:

AB510,37,6 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 metropolitan service district commission at least 20 days before the hearing under sub. (3).

AB510, s. 87 Section 87. 66.0617 (5) of the statutes is amended to read:

AB510,37,10 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.

AB510,37,18 (b) An ordinance enacted or resolution adopted under this section may delineate geographically defined zones within the political subdivision or metropolitan service 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 metropolitan service 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.

AB510, s. 88 Section 88. 66.0617 (6) (intro.) of the statutes is amended to read:

AB510,37,21 66.0617 (6) Standards for impact fees. (intro.) Impact fees imposed by an ordinance enacted or resolution adopted under this section:

AB510, s. 89 Section 89. 66.0617 (6) (b) of the statutes is amended to read:

AB510,37,25 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 metropolitan service district.

AB510, s. 90 Section 90. 66.0617 (6) (h) of the statutes is created to read:

AB510,38,4 66.0617 (6) (h) Shall be payable, no sooner than 90 days after final plat approval, by the developer to the metropolitan service district either in full or in installment payments that are approved by the metropolitan service district.

AB510, s. 91 Section 91. 66.0617 (7) of the statutes is amended to read:

AB510,38,12 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 metropolitan service district.

AB510, s. 92 Section 92. 66.0617 (8) of the statutes is amended to read:

AB510,38,18 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 metropolitan service 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.

AB510, s. 93 Section 93. 66.0617 (9) of the statutes is amended to read:

AB510,39,6 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 metropolitan service 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 or resolution, a political subdivision or metropolitan service district shall consider what are appropriate planning and financing periods for the particular types of public facilities for which the impact fees are imposed.

AB510, s. 94 Section 94. 66.0617 (10) of the statutes is amended to read:

AB510,39,13 66.0617 (10) Appeal. A political subdivision that enacts an impact fee ordinance under this section shall, by ordinance, and a metropolitan service 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 metropolitan service district.

AB510, s. 95 Section 95. 66.0617 (11) of the statutes is created to read:

AB510,39,19 66.0617 (11) Transfer of unused impact fees. If a city, village, or town transfers title to any of its property or facilities to a metropolitan service district, as described in s. 229.862 (6) (a), and if the city, village, or town has unspent impact fees that were to be used for such property or facilities, the city, village, or town shall transfer such impact fees to the metropolitan service district.

AB510, s. 96 Section 96. 66.1021 (11) (a) of the statutes is amended to read:

AB510,39,24 66.1021 (11) (a) In lieu of providing transportation services, a city, village or town may contract with a private organization for the services or, with respect to mass transit services as defined in s. 229.863 (3) (e), a metropolitan service district that provides services under s. 229.863 (2) (f).

AB510, s. 97 Section 97. 66.1341 of the statutes is amended to read:

AB510,40,5 66.1341 Towns to have certain city powers. Towns have all of the powers of cities under ss. 66.0923, 66.0925, 66.1201 to 66.1329 and 66.1331 to 66.1335, except the powers under s. 66.1201 (10) and any other powers that conflict with statutes relating to towns and town boards. As described in s. 229.864 (5), certain towns have all of the powers of cities under s. 66.1105.

AB510, s. 98 Section 98. 67.01 (5) of the statutes is amended to read:

AB510,40,14 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, metropolitan service 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.

AB510, s. 99 Section 99. 70.11 (37m) of the statutes is created to read:

AB510,40,17 70.11 (37m) Metropolitan service district. The property of a metropolitan service district under subch. VI of ch. 229.

AB510, s. 100 Section 100. 71.26 (1) (bm) of the statutes is amended to read:

AB510,40,23 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 metropolitan service district created under subch. VI of ch. 229.

AB510, s. 101 Section 101. 77.25 (18m) of the statutes is created to read:

AB510,40,25 77.25 (18m) To a metropolitan service district under subch. VI of ch. 229.

AB510, s. 102 Section 102. 77.54 (9a) (i) of the statutes is created to read:

AB510,41,2 77.54 (9a) (i) A metropolitan service district under subch. VI of ch. 229.

AB510, s. 103 Section 103. 79.05 (1) (bm) of the statutes is created to read:

AB510,41,6 79.05 (1) (bm) Notwithstanding s. 79.005 (1), "municipality" means any town, village, or city in this state or a metropolitan service district created under subch. VI of ch. 229.

AB510, s. 104 Section 104. 81.001 of the statutes is created to read:

AB510,41,9 81.001 Definitions. In this chapter, "metropolitan service district" has the meaning given for "district" in s. 229.86 (3).

AB510, s. 105 Section 105. 81.19 of the statutes is created to read:

AB510,41,16 81.19 Highway defects; liability of metropolitan service district. A town, city, or village has a right of action against a metropolitan service district with which the town, city, or village has contracted to perform highway maintenance services under s. 229.863 (2) (g) if any damages recovered against the town, city, or village under s. 81.15 or 81.17 arise from the actions or omissions of the metropolitan service district in fulfilling its highway maintenance duties.

AB510, s. 106 Section 106. 83.001 of the statutes is renumbered 83.001 (intro.) and amended to read:

AB510,41,19 83.001 Definition Definitions. (intro.) In this chapter, "department":

AB510,41,20 (1) "Department" means the department of transportation.

AB510, s. 107 Section 107. 83.001 (2) of the statutes is created to read:

AB510,41,23 83.001 (2) "Metropolitan service district" has the meaning given for "district" in s. 229.86 (3).

AB510, s. 108 Section 108. 83.018 of the statutes is amended to read:

AB510,42,6 83.018 Road supplies; committee may sell to municipalities. The county highway committee is authorized to sell road building and maintenance supplies on open account to any city, village, town or school district within the county, or to any metropolitan service district that provides services under s. 229.863 (2) (g) and any part of which includes the county; and any such city, village, town or, school district, or metropolitan service district is authorized to purchase such supplies.

AB510, s. 109 Section 109. 84.001 (1s) of the statutes is created to read:

AB510,42,9 84.001 (1s) "Metropolitan service commission" has the meaning given for "commission" in s. 229.86 (2).

AB510, s. 110 Section 110. 84.001 (1t) of the statutes is created to read:

AB510,42,12 84.001 (1t) "Metropolitan service district" has the meaning given for "district" in s. 229.86 (3).

AB510, s. 111 Section 111. 84.07 (1) of the statutes is amended to read:

AB510,43,13 84.07 (1) State expense; when done by county or municipality. The state trunk highway system shall be maintained by the state at state expense. The department shall prescribe by rule specifications for such maintenance and may contract with any county highway committee or, municipality, or metropolitan service district that provides services under s. 229.863 (2) (g) to have all or certain parts of the work of maintaining the state trunk highways within or beyond the limits of the county or municipality, including interstate bridges, performed by the county or, municipality, or metropolitan service district, and any county or , municipality, or metropolitan service district may enter into such contract. General maintenance activities include the application of protective coatings, the removal and control of snow, the removal, treatment and sanding of ice, interim repair of highway surfaces and adjacent structures, and all other operations, activities and processes required on a continuing basis for the preservation of the highways on the state trunk system, and including the care and protection of trees and other roadside vegetation and suitable planting to prevent soil erosion or to beautify highways pursuant to s. 80.01 (3), and all measures deemed necessary to provide adequate traffic service. Special maintenance activities include the restoration, reinforcement, complete repair or other activities which the department deems are necessary on an individual basis for specified portions of the state trunk system. Maintenance activities also include the installation, replacement, rehabilitation, or maintenance of highway signs, traffic control signals, highway lighting, pavement markings, and intelligent transportation systems. The department may contract with a private entity for services or materials or both associated with the installation, replacement, rehabilitation, or maintenance of highway signs, traffic control signals, highway lighting, pavement markings, and intelligent transportation systems.

AB510, s. 112 Section 112. 84.07 (2) of the statutes is amended to read:

AB510,44,2 84.07 (2) Repayment for state work. When any county or, municipality, or metropolitan service district maintains the state trunk highways within or beyond the limits of the county or municipality, including interstate bridges, in compliance with the arrangement with the department, the department shall pay the actual cost of the maintenance, including the allowance for materials and the use of county or, municipal, or metropolitan service district machinery and overhead expenses agreed upon in advance. The payments shall be made upon presentation by the county highway committee or, municipal clerk , or metropolitan service commission of a properly itemized and verified account. The county highway committee or, municipal clerk, or metropolitan service commission shall present the itemized accounts for general maintenance work no later than one month following the period during which the work is performed.