2005 WISCONSIN ACT 135
An Act to amend 66.0615 (1m) (d) 3.; and to create 66.0615 (1) (fm) and 66.0615 (1m) (d) 6. of the statutes; relating to: tourism promotion and development under room tax law.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
66.0615 (1) (fm) of the statutes is created to read:
66.0615 (1) (fm) "Tourism promotion and development" means any of the following that are significantly used by transient tourists and reasonably likely to generate paid overnight stays at more than one establishment on which a tax under sub. (1m) (a) may be imposed, that are owned by different persons and located within a municipality in which a tax under this section is in effect; or, if the municipality has only one such establishment, reasonably likely to generate paid overnight stays in that establishment:
1. Marketing projects, including advertising media buys, creation and distribution of printed or electronic promotional tourist materials, or efforts to recruit conventions, sporting events, or motorcoach groups.
2. Transient tourist informational services.
3. Tangible municipal development, including a convention center.
66.0615 (1m) (d) 3. of the statutes is amended to read:
66.0615 (1m) (d) 3. A commission shall use the room tax revenue that it receives from a municipality to promote and develop for tourism, including the support of a convention center, promotion and development in the zone or in the municipality.
66.0615 (1m) (d) 6. of the statutes is created to read:
66.0615 (1m) (d) 6. If a municipality issued debt or bond anticipation notes before January 1, 2005, to finance the construction of a municipally owned convention center or conference center, nothing in this section may prevent the municipality from meeting all of the terms of its obligation.