The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB209-engrossed,3,59
16.004
(21) Payment to local exposition district. (a) Annually, as grants, the
10secretary shall remit the amounts appropriated under s. 20.855 (4) (cr) and (dr) to
11a local exposition district created under subch. II of ch. 229 to assist in the
12development and construction of sports and entertainment arena facilities, as
13defined in s. 229.41 (11g). The secretary may not remit moneys under this subsection
14or lapse any moneys under s. 20.835 (6) (g) until the secretary has determined that
15the sponsoring municipality has provided at least $47,000,000 for the development
1and construction of sports and entertainment arena facilities and the local exposition
2district has issued debt to fund the development and construction of sports and
3entertainment arena facilities. The secretary may not remit from the appropriation
4account under s. 20.855 (4) (dr) to a local exposition district more than a cumulative
5total of $80,000,000.
SB209-engrossed,3,136
(b) The legislature finds and determines that sports and entertainment arena
7facilities, as defined in s. 229.41 (11g), encourage economic development and tourism
8in this state, reduce unemployment in this state, preserve business activities within
9this state, and bring needed capital into this state for the benefit and welfare of
10people throughout the state. It is therefore in the public interest and will serve a
11public purpose, and it is the public policy of this state, to assist a local exposition
12district in the development and construction of sports and entertainment arena
13facilities under subch. II of ch. 229.
SB209-engrossed,2
14Section
2. 16.004 (21) of the statutes, as created by 2015 Wisconsin Act .... (this
15act), is repealed.
SB209-engrossed,3,2117
16.004
(22) Payment to Bradley Center Sports and Entertainment
18Corporation. During the 2015-17 fiscal biennium, from the appropriation under s.
1920.855 (4) (cy), the secretary may make one or more grants to the Bradley Center
20Sports and Entertainment Corporation, created under ch. 232, for the purpose of
21assisting the corporation in retiring its obligations and any contractual liabilities.
SB209-engrossed,4
22Section
4. 16.004 (22) of the statutes, as created by 2015 Wisconsin Act .... (this
23act), is repealed.
SB209-engrossed,4,2
116.58
(3) The department may provide financial consulting services to a local
2exposition district created under subch. II of ch. 229.
SB209-engrossed,6
3Section
6. 20.005 (3) (schedule) of the statutes: at the appropriate place, insert
4the following amounts for the purposes indicated:
-
See PDF for table ![PDF](http://docs.legis.wisconsin.gov/assets/image/file_acrobat.gif)
SB209-engrossed,4,76
20.855
(4) (cr)
Transfer to local exposition district. The amounts in the schedule
7to make payments to a local exposition district under s. 16.004 (21) (a).
SB209-engrossed,10
8Section
10. 20.855 (4) (cr) of the statutes, as created by 2015 Wisconsin Act
9.... (this act), is repealed.
SB209-engrossed,4,1311
20.855
(4) (cy)
Payment to Bradley Center Sports and Entertainment
12Corporation. Biennially, the amounts in the schedule for the payment of grants to
13the Bradley Center Sports and Entertainment Corporation under s. 16.004 (22).
SB209-engrossed,12
1Section
12. 20.855 (4) (cy) of the statutes, as created by 2015 Wisconsin Act
2.... (this act), is repealed.
SB209-engrossed,5,54
20.855
(4) (dr)
Transfer to local exposition district. The amounts in the
5schedule to make payments to a local exposition district under s. 16.004 (21) (a).
SB209-engrossed,14
6Section
14. 20.855 (4) (dr) of the statutes, as created by 2015 Wisconsin Act
7.... (this act), is repealed.
SB209-engrossed,5,129
24.60
(2m) (e) It is made to a local exposition district created under subch. II
10of ch. 229 for the purpose of financing acquisition, construction, and equipment costs
11for sports and entertainment arena facilities, as defined in s. 229.41 (11g), and is
12secured by district revenues.
SB209-engrossed,5,20
1424.605 Accounts in trust funds for deposit of proceeds from sale of
15certain lands. The board shall establish in each of the trust funds an account to
16which are credited the proceeds from the sale of any public lands on or after May 3,
172006, that are required by law to be deposited in the funds. Moneys credited to the
18accounts in the funds may only be used to invest in land under s. 24.61 (2) (a)
10. and
19for the payment of expenses necessarily related to investing in land under s. 24.61
20(2) (a)
10.
SB209-engrossed,17
21Section
17. 24.61 (2) (a) of the statutes is repealed and recreated to read:
SB209-engrossed,5,2522
24.61
(2) (a)
Authorized investments by board. The board shall manage and
23invest moneys belonging to the trust funds in good faith and with the care an
24ordinary prudent person in a like position would exercise under similar
25circumstances, in accordance with s. 112.11 (3).
SB209-engrossed,18
1Section
18. 24.61 (2) (cm) (intro.) of the statutes is amended to read:
SB209-engrossed,6,42
24.61
(2) (cm)
Investments in land in this state. (intro.) The board may not
3invest moneys in the purchase of any land under par. (a)
10. unless all of the following
4occur:
SB209-engrossed,6,86
24.61
(3) (a) 14. A local exposition district created under subch. II of ch. 229 for
7the purpose of financing acquisition, construction, and equipment costs for sports
8and entertainment arena facilities, as defined in s. 229.41 (11g).
SB209-engrossed,6,1510
24.62
(3) If any land purchased under s. 24.61 (2) (a)
10. was at the time of
11purchase subject to assessment or levy of a real property tax, the board shall make
12annual payments in lieu of property taxes from the proceeds from the sale of timber
13or from appropriate trust fund incomes to the appropriate local governmental unit
14in an amount equal to property taxes levied on the land in the year prior to the year
15in which the board purchased the land.
SB209-engrossed,6,2017
24.66
(3y) Local exposition district. An application for a loan by a local
18exposition district created under subch. II of ch. 229 shall be accompanied by a
19certified copy of a resolution of the district board of the local exposition district
20approving the loan.
SB209-engrossed,7,222
24.67
(1) (intro.) If the board approves the application, it shall cause
23certificates of indebtedness to be prepared in proper form and transmitted to the
24municipality, cooperative educational service agency,
local exposition district
25created under subch. II of ch. 229, local professional baseball park district created
1under subch. III of ch. 229, or federated public library system submitting the
2application. The certificate of indebtedness shall be executed and signed:
SB209-engrossed,7,54
24.67
(1) (q) For a local exposition district created under subch. II of ch. 229,
5by the chairperson of the district board.
SB209-engrossed,7,207
24.67
(3) If a municipality has acted under subs. (1) and (2), it shall certify that
8fact to the board. Upon receiving a certification from a municipality, or upon
9direction of the board if a loan is made to a cooperative educational service agency,
10drainage district created under ch. 88,
local exposition district created under subch.
11II of ch. 229, local professional baseball park district created under subch. III of ch.
12229, or
a federated public library system, the board shall disburse the loan amount,
13payable to the treasurer of the municipality, cooperative educational service agency,
14drainage district, or federated public library system making the loan or as the
15treasurer of the municipality, cooperative educational service agency, drainage
16district,
local exposition district, local professional baseball park district, or
17federated public library system directs. The certificate of indebtedness shall then be
18conclusive evidence of the validity of the indebtedness and that all the requirements
19of law concerning the application for the making and acceptance of the loan have
20been complied with.
SB209-engrossed,7,24
2224.718 Collections from local exposition districts. (1) Applicability. This
23section applies to all outstanding trust fund loans to local exposition districts created
24under subch. II of ch. 229.
SB209-engrossed,8,5
1(2) Certified statement. If a local exposition district has a state trust fund
2loan, the board shall transmit to the local exposition district board a certified
3statement of the amount due on or before October 1 of each year until the loan is paid.
4The board shall furnish a copy of each certified statement to the department of
5administration.
SB209-engrossed,8,10
6(3) Payment to board. The local exposition district board shall remit to the
7board on its own order the full amount due for state trust fund loans within 15 days
8after March 15. Any payment not made by March 30 is delinquent and is subject to
9a penalty of 1 percent per month or fraction thereof, to be paid to the board with the
10delinquent payment.
SB209-engrossed,8,1412
66.0603
(1g) (a) In this section, "governing board" has the meaning given under
13s. 34.01 (1) but does not include
a local exposition district board created under subch.
14II of ch. 229 or a local cultural arts district board created under subch. V of ch. 229.
SB209-engrossed,32
16Section
32. 66.1105 (2) (f) 1. (intro.) of the statutes is amended to read:
SB209-engrossed,9,917
66.1105
(2) (f) 1. (intro.) "Project costs" mean any expenditures made or
18estimated to be made or monetary obligations incurred or estimated to be incurred
19by the city which are listed in a project plan as costs of public works or improvements
20within a tax incremental district or, to the extent provided in
this subd. 1. (intro.) or 21subds. 1. k., 1. m., and 1. n., without the district, plus any incidental costs, diminished
22by any income, special assessments, or other revenues, including user fees or
23charges, other than tax increments, received or reasonably expected to be received
24by the city in connection with the implementation of the plan. For any tax
25incremental district for which a project plan is approved on or after July 31, 1981,
1only a proportionate share of the costs permitted under this subdivision may be
2included as project costs to the extent that they benefit the tax incremental district
,
3except that expenditures made or estimated to be made or monetary obligations
4incurred or estimated to be incurred by a 1st class city, to fund parking facilities
5ancillary to and within one mile from public entertainment facilities, including a
6sports and entertainment arena, shall be considered to benefit any tax incremental
7district located in whole or in part within a one-mile radius of such parking facilities.
8To the extent the costs benefit the municipality outside the tax incremental district,
9a proportionate share of the cost is not a project cost. "Project costs" include:
SB209-engrossed,33
10Section
33. 66.1105 (2) (f) 1. p. of the statutes is created to read:
SB209-engrossed,9,1511
66.1105
(2) (f) 1. p. Notwithstanding subd. 2. a., a grant, loan, or appropriation
12of funds to assist a local exposition district created under subch. II of ch. 229 in the
13development and construction of sports and entertainment arena facilities, as
14defined in s. 229.41 (11g), provided that the city and the local exposition district enter
15into a development agreement.
SB209-engrossed,34
16Section
34. 66.1105 (2) (f) 2. (intro.) of the statutes is amended to read:
SB209-engrossed,9,1917
66.1105
(2) (f) 2. (intro.) Notwithstanding subd. 1.,
except subd. 1. p., none of
18the following may be included as project costs for any tax incremental district for
19which a project plan is approved on or after July 31, 1981:
SB209-engrossed,9,2321
66.1105
(9) (a) 10. With regard to a tax incremental district created by a 1st
22class city, payment out of the proceeds of revenue bonds issued by a redevelopment
23authority acting in concert with the city pursuant to a contract under s. 66.0301.
SB209-engrossed,10,4
166.1105
(17) (d)
First class city exception. If a 1st class city creates a tax
2incremental district and approves a project plan after July 1, 2015, with project costs
3that include those described under sub. (2) (f) 1. p., the 12 percent limit specified in
4sub. (4) (gm) 4. c. does not apply to that district.
SB209-engrossed,10,136
70.11
(37) Local exposition district. The property of a local exposition district
7under subch. II of ch. 229
, including sports and entertainment arena facilities, as
8defined in s. 229.41 (11g), except that any portion of the sports and entertainment
9arena facilities, excluding the outdoor plaza area, that is used, leased, or subleased
10for use as a restaurant or for any use licensed under ch. 125, and is regularly open
11to the general public at times when the sports and entertainment arena, as defined
12in s. 229.41 (11e), is not being used for events that involve the arena floor and seating
13bowl, is not exempt under this subsection.
SB209-engrossed,10,1615
71.05
(1) (c) 6p. A sponsoring municipality borrowing to assist a local
16exposition district created under subch. II of ch. 229.
SB209-engrossed,10,1918
71.26
(1m) (n) Those issued by a sponsoring municipality to assist a local
19exposition district created under subch. II of ch. 229.
SB209-engrossed,11,1421
77.22
(1) There is imposed on the grantor of real estate a real estate transfer
22fee at the rate of 30 cents for each $100 of value or fraction thereof on every
23conveyance not exempted or excluded under this subchapter. In regard to land
24contracts the value is the total principal amount that the buyer agrees to pay the
25seller for the real estate. This fee shall be collected by the register at the time the
1instrument of conveyance is submitted for recording. Except as provided in s. 77.255,
2at the time of submission the grantee or his or her duly authorized agent or other
3person acquiring an ownership interest under the instrument, or the clerk of court
4or judgment creditor in the case of a foreclosure under s. 846.16
(1), shall execute a
5return, signed by both grantor and grantee, on the form prescribed under sub. (2).
6The register shall enter the fee paid on the face of the deed or other instrument of
7conveyance before recording, and, except as provided in s. 77.255, submission of a
8completed real estate transfer return and collection by the register of the fee shall
9be prerequisites to acceptance of the conveyance for recording. The register shall
10have no duty to determine either the correct value of the real estate transferred or
11the validity of any exemption or exclusion claimed. If the transfer is not subject to
12a fee as provided in this subchapter, the reason for exemption shall be stated on the
13face of the conveyance to be recorded by reference to the proper subsection under s.
1477.25.
SB209-engrossed,11,2216
77.54
(62) The sales price from the sale of building materials, supplies, and
17equipment and the sale of services described in s. 77.52 (2) (a) 20. to; and the storage,
18use, or other consumption of the same property and services by; owners, lessees,
19contractors, subcontractors, or builders if that property or service is acquired solely
20for or used solely in, the construction or development of sports and entertainment
21arena facilities, as defined in s. 229.41 (11g), but not later than one year after the
22secretary of administration issues the certification under s. 229.42 (4e) (d).
SB209-engrossed,12,424
77.98
(3) For Except as provided in sub. (4), for purposes of sub. (1) (a),
25"premises" shall be broadly construed and shall include the lobby, aisles, and
1auditorium of a theater or the seating, aisles, and parking area of an arena, a rink,
2or a stadium, or the parking area of a drive-in or an outdoor theater. The premises
3of a caterer with respect to catered meals or beverages shall be the place where
4served.
SB209-engrossed,12,156
77.98
(4) (a) Except as provided in par. (b), the tax imposed under this section
7shall not be imposed on the sale of alcoholic beverages, candy, prepared food, or soft
8drinks sold by a person engaged in the retail trade as a food and beverage store, as
9classified under sector 44-45, subsector 445, of the North American Industry
10Classification System, 1997 edition, published by the U.S. office of management and
11budget, beginning on the first day of the calendar quarter that is at least 120 days
12after the date on which the bonds issued by the district under subch. II of ch. 229
13during the first 60 months after April 26, 1994, and any debt issued to fund or refund
14those bonds, are retired. The district shall notify the department of revenue, in the
15manner prescribed by the department, when such bonds and debt are retired.
SB209-engrossed,12,1816
(b) Notwithstanding par. (a), the district board may, by a majority vote of its
17members, reimpose the tax under this section on a person engaged in a retail trade,
18as described under par. (a).
SB209-engrossed,13,720
77.982
(3) From the appropriation under s. 20.835 (4) (gg), the department of
21revenue shall distribute 97.45% of the taxes collected under this subchapter for each
22district to that district and shall indicate to the district the taxes reported by each
23taxpayer in that district, no later than the end of the month following the end of the
24calendar quarter in which the amounts were collected. The taxes distributed shall
25be increased or decreased to reflect subsequent refunds, audit adjustments, and all
1other adjustments. Interest paid on refunds of the tax under this subchapter shall
2be paid from the appropriation under s. 20.835 (4) (gg) at the rate under s. 77.60 (1)
3(a). Those taxes
may shall first be used
only for the district's debt service on its bond
4obligations
, as described in s. 77.98 (4). After such obligations are retired, the district
5may use the taxes for any lawful purpose. Any district that receives a report along
6with a payment under this subsection is subject to the duties of confidentiality to
7which the department of revenue is subject under s. 77.61 (5) and (6).
SB209-engrossed,13,1411
79.035
(5) For Except as provided in sub. (6), for the distribution in 2013 and
12subsequent years, each county and municipality shall receive a payment under this
13section that is equal to the amount of the payment determined for the county or
14municipality under this section for 2012.
SB209-engrossed,48d
15Section 48d. 79.035 (5) of the statutes, as affected by 2015 Wisconsin Act ....
16(this act), is repealed and recreated to read:
SB209-engrossed,13,1917
79.035
(5) For the distribution in 2013 and subsequent years, each county and
18municipality shall receive a payment under this section that is equal to the amount
19of the payment determined for the county or municipality under this section for 2012.
SB209-engrossed,13,2421
79.035
(6) Beginning with the distributions in 2016 and ending with the
22distributions in 2035, the annual payment under this section to a county in which
23a sports and entertainment arena, as defined in s. 229.41 (11e), is located shall be the
24amount otherwise determined for the county under this section, minus $4,000,000.
SB209-engrossed,49d
1Section 49d. 79.035 (6) of the statutes, as created by 2015 Wisconsin Act ....
2(this act), is repealed.
SB209-engrossed,14,74
229.26
(4) Title to all property real or personal of the convention institution
5shall be in the name of such city and shall, except as provided in s. 229.47
(1), be held
6by such city for such purposes, but the board shall determine the use to which such
7property shall be devoted as provided for in this section.
SB209-engrossed,14,149
229.26
(4m) A common council that creates a convention institution under this
10section may dissolve the convention institution and the convention institution's
11board and transfer all of the assets and liabilities owned or administered by the
12convention institution if the common council enters into a transfer agreement under
13s. 229.47
(1) with a district that has jurisdiction over the territory in which the
14convention institution is located.
SB209-engrossed,15,216
229.26
(10) If the employees who perform services for the board are included
17within one or more collective bargaining units under subch. IV of ch. 111 that do not
18include other employees of the sponsoring municipality, and a collective bargaining
19agreement exists between the sponsoring municipality and the representative of
20those employees in any such unit, and if the common council enters into a transfer
21agreement under s. 229.47
(1), the board shall transfer its functions under that
22collective bargaining agreement to a local exposition district under subch. II in
23accordance with the transfer agreement. Upon the effective date of the transfer, the
24local exposition district shall carry out the functions of the employer under that
25agreement. Notwithstanding s. 111.70 (4) (d), during the term of any such collective
1bargaining agreement that is in effect at the time of the transfer, the existing
2collective bargaining unit to which the agreement applies shall not be altered.