2017 - 2018 LEGISLATURE
October 9, 2017 - Introduced by Senators Carpenter, Wanggaard, Wirch and L.
Taylor, cosponsored by Representatives Neylon, Mason, Weatherston,
Horlacher, Riemer, Berceau and Sinicki. Referred to Committee on
Revenue, Financial Institutions and Rural Issues.
1An Act to amend
77.707 (1); and
229.682 (9) of the statutes; relating
2to: lease terms and the imposition of sales and use taxes related to a local
3professional baseball park district.
Analysis by the Legislative Reference Bureau
Currently a local professional baseball park district may impose a sales tax and
a use tax within the area of its jurisdiction, and a district may issue revenue bonds
if the district board determines that the district's lease with a professional baseball
team franchise that uses the district's baseball facilities is for a term of at least 30
years. Generally, the sales and use taxes may not be imposed and collected after the
district pays off the bonds issued to construct the stadium and funds a special
maintenance and capital improvements fund.
Under this bill, the sales and use taxes may not be collected, generally, after
December 31, 2019. Also under the bill, any lease between the district and the
baseball team that uses the facilities must extend for at least the same number of
years during which the sales and use tax is collected.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
77.707 (1) of the statutes is amended to read:
Retailers and the department of revenue may not collect a tax under 3
s. 77.705 for any local professional baseball park district created under subch. III of 4
ch. 229 after the last day of the calendar quarter that is at least 120 days from the
5date on which the local professional baseball park district board makes a
6certification to the department of revenue under s. 229.685 (2)
ending on December
, except that the department of revenue may collect from retailers taxes that 8
accrued before the day after the last day of that calendar quarter and fees, interest 9
and penalties that relate to those taxes.
229.682 (9) of the statutes is created to read:
229.682 (9) Lease provisions.
Notwithstanding the lease provisions described 12
in s. 229.68 (8) (c), any such lease between the district and the professional baseball 13
team franchise that uses baseball park facilities constructed under this subchapter 14
as its home facilities must extend for at least the same number of years during which 15
the sales tax and a use tax imposed under s. 77.705 is collected.