LRB-2381/1
EVM:amn
2021 - 2022 LEGISLATURE
March 10, 2021 - Introduced by Senator Smith, cosponsored by Representative
Petryk. Referred to Committee on Government Operations, Legal Review and
Consumer Protection.
SB195,1,3
1An Act to amend 66.1113 (2) (a) and 66.1113 (2) (b); and
to create 66.1113 (2)
2(k) of the statutes;
relating to: authorizing the City of Prescott to become a
3premier resort area.
Analysis by the Legislative Reference Bureau
This bill allows the City of Prescott to become a premier resort area
notwithstanding the fact that it does not meet the generally applicable requirement
that at least 40 percent of the equalized assessed value of the taxable property within
a political subdivision be used by tourism-related retailers (the 40-percent
requirement). “Tourism-related retailers" is defined to be certain retailers who are
classified in the Standard Industrial Classification Manual that is published by the
U.S. Office of Management and Budget. The statutory definition includes 21 types
of retailers, including variety stores, dairy product stores, gasoline service stations,
eating places, drinking places, and hotels and motels.
Currently, a number of cities and villages are authorized to enact an ordinance
or adopt a resolution to become a premier resort area notwithstanding the fact that
none of these cities or villages meet the 40-percent requirement. As is the case with
the villages of Sister Bay, Ephraim, and Stockholm, and the city of Rhinelander, the
premier resort area tax may not take effect in Prescott unless it is approved in a
referendum of the electors.
A premier resort area may impose a tax at a rate of 0.5 percent of the gross
receipts from the sale, lease, or rental of goods or services that are subject to the
general sales and use tax and are sold by tourism-related retailers. The proceeds
of the tax may be used only to pay for infrastructure expenses within the jurisdiction
of the premier resort area. The definition of “infrastructure expenses" includes the
costs of purchasing, constructing, or improving parking lots; transportation
facilities, including roads and bridges; sewer and water facilities; recreational
facilities; exposition center facilities; fire fighting equipment; and police vehicles.
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:
SB195,1
1Section
1. 66.1113 (2) (a) of the statutes is amended to read:
SB195,2,72
66.1113
(2) (a) The governing body of a political subdivision, by a two-thirds
3vote of the members of the governing body who are present when the vote is taken,
4may enact an ordinance or adopt a resolution declaring itself to be a premier resort
5area if, except as provided in pars. (e), (f), (g), (h), (i),
and (j),
and (k), at least 40
6percent of the equalized assessed value of the taxable property within such political
7subdivision is used by tourism-related retailers.
SB195,2
8Section
2. 66.1113 (2) (b) of the statutes is amended to read:
SB195,2,109
66.1113
(2) (b) Subject to pars. (g), (h), (i),
and (j),
and (k), a political subdivision
10that is a premier resort area may impose the tax under s. 77.994.
SB195,3
11Section
3. 66.1113 (2) (k) of the statutes is created to read:
SB195,3,212
66.1113
(2) (k) The city of Prescott may enact an ordinance or adopt a resolution
13declaring itself to be a premier resort area under par. (a) even if less than 40 percent
14of the equalized assessed value of the taxable property within Prescott is used by
15tourism-related retailers. The city may not impose the tax authorized under par. (b)
16unless the common council adopts a resolution proclaiming its intent to impose the
17tax and the resolution is approved by a majority of the electors in the city voting on
18the resolution at a referendum, to be held at the first spring primary or election or
1partisan primary or general election following by at least 70 days the date of adoption
2of the resolution.
SB195,4
3Section 4
.
Effective date.
SB195,3,54
(1) This act takes effect on the first day of the calendar quarter beginning at
5least 120 days after publication.
