AB438-SSA1,3,16 16(2) Definitions. In this section:
AB438-SSA1,3,1717 (a) “Baseball park facilities” has the meaning given in s. 229.65 (1).
AB438-SSA1,3,1818 (b) “District” has the meaning given in s. 229.65 (5).
AB438-SSA1,3,2319 (c) “Gap payment” means payment of the amount specified in sub. (3) (a), which
20is intended to substantially equal the total estimated taxes imposed under ch. 71 in
21calendar years 2021, 2022, and 2023 on the payroll of the professional baseball team
22and of visiting professional baseball franchises using the professional baseball park
23facilities.
AB438-SSA1,3,2424 (d) “Professional baseball team” has the meaning given in s. 229.65 (6m).
AB438-SSA1,4,3
1(3) Grant. Subject to sub. (4), the department shall award a grant to a district
2to assist in the development, construction, improvement, repair, and maintenance
3of baseball park facilities. The grant shall consist of the following:
AB438-SSA1,4,54 (a) The gap payment of $35,800,000 upon execution of the lease and
5nonrelocation agreements satisfying s. 229.6802.
AB438-SSA1,4,106 (b) The payment of $25,000,000 upon execution of the lease and nonrelocation
7agreements satisfying s. 229.6802. The district shall maintain the moneys paid
8under this paragraph in a separate account in the baseball park facilities
9improvement segregated fund established under s. 229.687 and may expend the
10moneys only for the purpose of winterizing the baseball park facilities.
AB438-SSA1,4,1211 (c) Twenty consecutive annual payments beginning in 2024, subject to the
12following:
AB438-SSA1,4,1313 1. The initial payment in 2024 shall equal $13,400,000.
AB438-SSA1,4,1614 2. Except as provided in subd. 3., the amount of each subsequent annual
15payment shall increase from the initial payment at the rate of 4 percent per year
16compounded annually.
AB438-SSA1,4,1817 3. No annual payment may exceed $20,000,000, and beginning on July 1, 2041,
18no annual payment may exceed $10,000,000.
AB438-SSA1,4,2019 4. No annual payment may be made after expiration or termination of the lease
20specified in s. 229.6802 (1).
AB438-SSA1,4,2321 5. Beginning with the 20th annual payment and working backward, the annual
22payments scheduled to be made under this paragraph shall be reduced by an amount
23equal to the amount certified under s. 229.682 (12) (d).
AB438-SSA1,4,2524 6. The department shall notify the district when it determines that the current
25annual payment will be the final annual payment under this subsection.
AB438-SSA1,5,2
1(4) Contract requirements. The department may not award a grant under
2sub. (3) unless s. 229.6802 has been satisfied.
AB438-SSA1,5,8 3(5) Loans to a local professional baseball park district. (a) Upon a majority
4vote of all current members appointed to the board of a district and eligible to vote
5on the matter, the department shall issue loans to the district in the amount
6approved by the board no later than 10 days after receipt of the board's request for
7the loan. The department may not issue more than a total of $35,000,000 in loans
8under this paragraph.
AB438-SSA1,5,139 (am) The district shall maintain all proceeds from loans issued under this
10subsection in a separate account in the baseball park facilities improvement
11segregated fund established under s. 229.687 and may expend the loan proceeds only
12for major capital repairs, retractable roof maintenance and repairs, and necessary
13improvements to the baseball park facilities.
AB438-SSA1,5,1614 (b) Interest on each loan issued under par. (a) shall accrue monthly at a rate
15equal to the state investment fund earnings rate during the immediately preceding
16month, as certified by the secretary.
AB438-SSA1,5,2117 (c) The district shall pay all interest accruing on each loan issued under par.
18(a) on a quarterly basis to the secretary for deposit in the general fund. The
19outstanding balance of each loan issued under par. (a) shall be paid no later than 15
20years after the date of issuance or upon expiration or termination of the lease
21specified in s. 229.6802 (1), whichever is earlier.
AB438-SSA1,5,2422 (d) At least quarterly, the department shall submit a report to the joint
23committee on finance specifying the outstanding principal and interest owed by the
24district on each loan issued under par. (a).
AB438-SSA1,6,2
1(e) The department may not issue a loan under this subsection after December
231, 2045.
AB438-SSA1,4 3Section 4. 16.58 (3) of the statutes is amended to read:
AB438-SSA1,6,64 16.58 (3) The department may provide financial consulting services to a local
5exposition district created under subch. II of ch. 229 or a local professional baseball
6park district created under subch. III of ch. 229
.
AB438-SSA1,5 7Section 5. 25.17 (1) (es) of the statutes is created to read:
AB438-SSA1,6,108 25.17 (1) (es) Funds of a local professional baseball park district created under
9subch. III of ch. 229 (s. 229.68 (9)), but subject to the terms of the contract under s.
10229.68 (9);
AB438-SSA1,6 11Section 6. 59.90 (7) of the statutes is created to read:
AB438-SSA1,6,1412 59.90 (7) Repayment of pension bonds. Not later than December 31, 2030, the
13county shall retire its pension bond obligations and any debt incurred to refund its
14pension bond obligations.
AB438-SSA1,7 15Section 7 . 77.54 (9a) (gm) of the statutes is created to read:
AB438-SSA1,6,1716 77.54 (9a) (gm) A local professional baseball park district under subch. III of
17ch. 229.
AB438-SSA1,8 18Section 8 . 77.54 (41) of the statutes is amended to read:
AB438-SSA1,6,2319 77.54 (41) The sales price from the sale of building materials, supplies and
20equipment to; and the storage, use or other consumption of those kinds of property
21by; owners, contractors, subcontractors or builders if that property is acquired solely
22for or used solely in, the construction, improvement, renovation, repair,
23maintenance,
or development of property that would be exempt under s. 70.11 (36).
AB438-SSA1,9 24Section 9. 77.70 (2) (a) of the statutes, as created by 2023 Wisconsin Act 12,
25is amended to read:
AB438-SSA1,8,2
177.70 (2) (a) In addition to the taxes imposed under sub. (1), a county in which
2a 1st class city is located may adopt an ordinance, by a two-thirds majority vote of
3all members elect of the county board, to impose sales and use taxes under this
4subchapter at the rate of 0.4 percent of the sales price or purchase price. An
5ordinance adopted under this subsection shall be effective on January 1, April 1, July
61, or October 1 and the taxes shall be imposed only in their entirety as provided in
7this subchapter. A certified copy of the ordinance shall be delivered to the secretary
8of revenue at least 120 days prior to its effective date. No county may impose a tax
9under this subsection unless the county makes an election to join the Wisconsin
10Retirement System for all new employees, pursuant to s. 40.21 (7) (a), and the county
11contributes the amount calculated under s. 59.875 (4) to its retirement system's
12unfunded actuarial accrued liability from the taxes imposed under this subsection
13in 2025 and in each year thereafter until the first year in which the retirement
14system is determined by the retirement system's actuary to be fully funded. After
15the retirement system is first fully funded, or until 30 years have elapsed since the
16effective date of the tax
December 31, 2050, whichever is earlier, the actuary shall
17determine all future required contributions from the county on the basis of standard
18actuarial practices, and the county shall repeal the ordinance imposing the tax. A
19certified copy of that ordinance shall be delivered to the secretary of revenue at least
20120 days prior to its effective date. The repeal of any such ordinance shall be effective
21on December 31. A certified copy of a repeal ordinance shall be delivered to the
22secretary of revenue at least 120 days before the effective date of the repeal. Except
23as provided under s. 77.60 (9), the department of revenue may not issue any
24assessment or act on any claim for a refund or any claim for an adjustment under s.

177.585 after the end of the calendar year that is 4 years after the year in which the
2county has enacted a repeal ordinance under this subsection.
AB438-SSA1,10 3Section 10. 77.70 (2) (b) 1. of the statutes, as created by 2023 Wisconsin Act
412
, is renumbered 77.70 (2) (b) (intro.) and amended to read:
AB438-SSA1,8,85 77.70 (2) (b) (intro.) Annually, after making the required payment to its
6retirement system's unfunded actuarial accrued liability under par. (a), the county
7shall make the required payment for its pension bond obligations from use the
8remaining revenues received under this subsection . for any of the following:
AB438-SSA1,11 9Section 11. 77.70 (2) (b) 1m. to 3m. of the statutes are created to read:
AB438-SSA1,8,1010 77.70 (2) (b) 1m. Payments for its pension bond obligations.
AB438-SSA1,8,1211 2m. Additional payments for its retirement system's unfunded actuarial
12accrued liability.
AB438-SSA1,8,1413 3m. Payments for its employer contribution to a retirement system established
14under chapter 201, laws of 1937.
AB438-SSA1,12 15Section 12. 77.70 (2) (b) 2. of the statutes, as created by 2023 Wisconsin Act
1612
, is repealed.
AB438-SSA1,13 17Section 13 . 77.705 of the statutes, as affected by 2023 Wisconsin Act 19, is
18repealed.
AB438-SSA1,14 19Section 14 . 77.707 (1) of the statutes is amended to read:
AB438-SSA1,9,1020 77.707 (1) Retailers and the department of revenue may not collect a tax under
21s. 77.705, 2021 stats., for any local professional baseball park district created under
22subch. III of ch. 229 after the last day of the fiscal quarter in which the local
23professional baseball park district board makes a certification to the department of
24revenue under s. 229.685 (2), 2021 stats., or after August 31, 2020, whichever is
25earlier, except that the department of revenue may collect from retailers taxes that

1accrued before the termination date and fees, interest and penalties that relate to
2those taxes. Except as provided under s. 77.60 (9), the department of revenue may
3not issue any assessment nor act on any claim for a refund or any claim for an
4adjustment under s. 77.585 after the end of the calendar year that is 4 years after
5the year in which a local professional baseball park district tax has terminated. The
6department of revenue shall estimate the amount of the refunds, including interest,
7that the department may need to pay during that 4-year period and retain that
8amount from the taxes collected for the district after the termination date. Any
9amount that remains after the payment of refunds shall be distributed to the
10counties based on the population of each county that is part of the district.
AB438-SSA1,15 11Section 15 . 77.707 (1) of the statutes, as affected by 2023 Wisconsin Act ....
12(this act), is repealed.
AB438-SSA1,16 13Section 16 . 77.707 (2) of the statutes is renumbered 77.707.
AB438-SSA1,17 14Section 17 . 77.71 (intro.), (1), (2), (3), (4) and (5) of the statutes, as affected by
152023 Wisconsin Act 12, are amended to read:
AB438-SSA1,9,19 1677.71 Imposition of county, municipality, and special district sales and
17use taxes.
(intro.) Whenever a sales and use tax ordinance is adopted under s. 77.70
18or 77.701 or a special district resolution is adopted under s. 77.705 or 77.706, the
19following taxes are imposed:
AB438-SSA1,9,25 20(1) For the privilege of selling, licensing, leasing, or renting tangible personal
21property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and
22(d), and for the privilege of selling, licensing, performing, or furnishing services a
23sales tax is imposed upon retailers at the rates under s. 77.70 in the case of a county
24tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under
25s. 77.705 or 77.706 in the case of a special district tax of the sales price from the sale,

1license, lease, or rental of tangible personal property and the items, property, and
2goods specified under s. 77.52 (1) (b), (c), and (d), except property taxed under sub.
3(4), sold, licensed, leased, or rented at retail in the county, municipality, or special
4district, or from selling, licensing, performing, or furnishing services described under
5s. 77.52 (2) in the county, municipality, or special district.
AB438-SSA1,10,20 6(2) An excise tax is imposed at the rates under s. 77.70 in the case of a county
7tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under
8s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every
9person storing, using, or otherwise consuming in the county, municipality, or special
10district tangible personal property, or items, property, or goods specified under s.
1177.52 (1) (b), (c), or (d), or services if the tangible personal property, item, property,
12good, or service is subject to the state use tax under s. 77.53, except that a receipt
13indicating that the tax under sub. (1), (3), (4), or (5) has been paid relieves the buyer
14of liability for the tax under this subsection and except that if the buyer has paid a
15similar local tax in another state on a purchase of the same tangible personal
16property, item, property, good, or service that tax shall be credited against the tax
17under this subsection and except that for motor vehicles that are used for a purpose
18in addition to retention, demonstration, or display while held for sale in the regular
19course of business by a dealer the tax under this subsection is imposed not on the
20purchase price but on the amount under s. 77.53 (1m).
AB438-SSA1,11,7 21(3) An excise tax is imposed upon a contractor engaged in construction
22activities within the county or special district at the rates under s. 77.70 in the case
23of a county tax, at the rate under s. 77.701 in the case of a municipality tax, or at the
24rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price
25of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c),

1or (d) that are used in constructing, altering, repairing, or improving real property
2and that became a component part of real property in that county, municipality, or
3special district, except that if the contractor has paid the sales tax of a county,
4municipality, or special district in this state on that tangible personal property, item,
5property, or good, or has paid a similar local sales tax in another state on a purchase
6of the same tangible personal property, item, property, or good, that tax shall be
7credited against the tax under this subsection.
AB438-SSA1,11,20 8(4) An excise tax is imposed at the rates under s. 77.70 in the case of a county
9tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under
10s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every
11person storing, using, or otherwise consuming a motor vehicle, boat, recreational
12vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be registered
13or titled with this state and if that property is to be customarily kept in a county that
14has in effect an ordinance under s. 77.70, in a municipality that has in effect an
15ordinance under s. 77.701, or in a special district that has in effect a resolution under
16s. 77.705 or 77.706, except that if the buyer has paid a similar local sales tax in
17another state on a purchase of the same property, that tax shall be credited against
18the tax under this subsection. The lease or rental of a motor vehicle, boat,
19recreational vehicle, as defined in s. 340.01 (48r), or aircraft is not taxed under this
20subsection if the lease or rental does not require recurring periodic payments.
AB438-SSA1,12,8 21(5) An excise tax is imposed on the purchase price for the lease or rental of a
22motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft at
23the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701 in the
24case of a municipality tax, or at the rate under s. 77.705 or 77.706 in the case of a
25special district tax upon every person storing, using, or otherwise consuming in the

1county, municipality, or special district the motor vehicle, boat, recreational vehicle,
2as defined in s. 340.01 (48r), or aircraft if that property must be registered or titled
3with this state and if the lease or rental does not require recurring periodic
4payments, except that a receipt indicating that the tax under sub. (1) had been paid
5relieves the purchaser of liability for the tax under this subsection and except that
6if the purchaser has paid a similar local tax in another state on the same lease or
7rental of such motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r),
8or aircraft, that tax shall be credited against the tax under this subsection.
AB438-SSA1,18 9Section 18 . 77.76 (6) of the statutes is repealed.
AB438-SSA1,19 10Section 19. 79.037 (2) (intro.) of the statutes, as created by 2023 Wisconsin Act
1112
, is amended to read:
AB438-SSA1,12,1412 79.037 (2) (intro.) In Subject to any reduction required under sub. (4), in 2024,
13the department of revenue shall determine the amount of the payments under this
14section as follows:
AB438-SSA1,20 15Section 20. 79.037 (3) of the statutes, as created by 2023 Wisconsin Act 12, is
16amended to read:
AB438-SSA1,12,2517 79.037 (3) For Subject to any reduction required under sub. (4), for the
18distribution in 2025 and subsequent years, each county and municipality shall
19receive a payment under this section equal to the proportion of the total payments
20from the supplemental county and municipal aid account under s. 25.491 (9) that the
21county or municipality received in 2024, or if the total of payments received in 2024
22by a county is reduced under sub. (4), the proportion of the total payments from the
23supplemental county and municipal aid account under s. 25.491 (9) that the county
24would have received in 2024 without that reduction,
multiplied by the amount for the
25year in the supplemental county and municipal aid account under s. 25.491 (9).
AB438-SSA1,21
1Section 21. 79.037 (4) of the statutes is created to read:
AB438-SSA1,13,82 79.037 (4) For the distribution in 2024 and subsequent years until 2050, if a
3county fails to make the full amount of a deposit required under s. 229.695 by July
41, the department of revenue shall reduce the county's total of payments under this
5section for that year by the difference between the amount of the deposit required
6under s. 229.695 and the amount of any deposit made by July 1 of that year and direct
7the department of administration to pay to the baseball park facilities improvement
8segregated fund under s. 229.687 the amount of the reduction.
AB438-SSA1,22 9Section 22. 229.64 (1) of the statutes is renumbered 229.64 and amended to
10read:
AB438-SSA1,13,23 11229.64 Legislative declaration. The legislature determines that the
12provision of assistance by state agencies to a district under this subchapter, and any
13appropriation or grant of funds to a district under this subchapter and the moral
14obligation pledge under s. 229.74 (7)
serve a statewide public purpose by assisting
15the development, construction, improvement, repair, and maintenance of a
16professional
baseball park facilities in the state for providing recreation, by
17encouraging economic development and tourism, by preserving business activities
18within the state, by generating additional tax revenues that would not exist without
19the baseball park facilities,
by reducing unemployment, and by bringing needed
20capital into the state for the benefit and welfare of people throughout the state. The
21legislature determines that the taxes that may be imposed by a district under subch.
22V of ch. 77 are special taxes that are generated apart from any direct annual tax on
23taxable property.
AB438-SSA1,23 24Section 23. 229.64 (2) of the statutes is repealed.
AB438-SSA1,24 25Section 24. 229.65 (1) of the statutes is amended to read:
AB438-SSA1,14,6
1229.65 (1) “Baseball park facilities" means property, tangible or intangible,
2owned in whole or in substantial part, operated or leased by a district that is
3principally for the support or performance of professional baseball operations
4including parking lots, garages, restaurants, parks, concession facilities,
5entertainment facilities and transportation facilities, and other functionally related
6or auxiliary facilities or structures.
AB438-SSA1,25 7Section 25 . 229.65 (6m) of the statutes is created to read:
AB438-SSA1,14,128 229.65 (6m) “Professional baseball team” means a baseball team that is a
9member of a league of professional baseball teams that have home stadiums
10approved by the league in at least 10 states and a collective average attendance for
11all league members of at least 10,000 persons per game over the 5 years immediately
12preceding the effective date of this subsection .... [LRB inserts date].
AB438-SSA1,26 13Section 26. 229.65 (7) of the statutes is repealed.
AB438-SSA1,27 14Section 27 . 229.66 (2) (a) of the statutes is amended to read:
AB438-SSA1,14,2115 229.66 (2) (a) A number of persons equal to the number of counties within the
16jurisdiction of the district plus one,
chairperson and three others, all of whom must
17be state residents,
appointed by the governor. At least one of the persons appointed
18by the governor shall reside within each county that is within the jurisdiction of the
19district.
A person appointed under this paragraph may take his or her seat
20immediately upon appointment and qualification, subject to confirmation or
21rejection by the senate
.
AB438-SSA1,28 22Section 28. 229.66 (2) (b) of the statutes is amended to read:
AB438-SSA1,15,423 229.66 (2) (b) Two persons One person, who must be a state resident, appointed
24by the governor from a list containing the names of not fewer than 3 persons provided
25by the
chief executive officer of the most populous county within the jurisdiction of

1the district, who shall serve at the pleasure of the chief executive officer governor.
2A person appointed under this paragraph may take his or her seat immediately upon
3appointment and qualification, subject to confirmation or rejection by a majority of
4the members-elect of the county board
.
AB438-SSA1,29 5Section 29 . 229.66 (2) (bm) of the statutes is created to read:
AB438-SSA1,15,76 229.66 (2) (bm) Three persons appointed by the majority leader of the senate,
7all of whom must be state residents.
AB438-SSA1,30 8Section 30 . 229.66 (2) (c) of the statutes is repealed.
AB438-SSA1,31 9Section 31 . 229.66 (2) (cm) of the statutes is created to read:
AB438-SSA1,15,1110 229.66 (2) (cm) Three persons appointed by the speaker of the assembly, all of
11whom must be state residents.
AB438-SSA1,32 12Section 32. 229.66 (2) (g) of the statutes is amended to read:
AB438-SSA1,15,2013 229.66 (2) (g) One person, who must be a state resident, appointed by the
14governor from a list containing the names of not fewer than 3 persons provided by
15the
mayor of the most populous 1st class city within the jurisdiction of a the district
16or if that city is organized under subch. I of ch. 64, the president of the council of that
17city, who shall serve at the pleasure of the mayor governor. A person appointed under
18this paragraph may take his or her seat immediately upon appointment and
19qualification, subject to confirmation or rejection by a majority of the members-elect
20of the common council or council
.
AB438-SSA1,33 21Section 33. 229.66 (2) (gm) of the statutes is created to read:
AB438-SSA1,16,422 229.66 (2) (gm) One person, who must be a state resident and who may not be
23an employee of the state or of a professional baseball team that leases baseball park
24facilities constructed under this subchapter as its home facilities, appointed by the
25governor from a list containing the names of not fewer than 3 persons provided by

1the professional baseball team. A person appointed under this paragraph may take
2his or her seat immediately upon appointment and qualification. With respect to any
3of the following, a person appointed under this paragraph may not participate in any
4nonpublic meeting of the board or vote:
AB438-SSA1,16,55 1. Approving or amending the lease specified in s. 229.6802 (1).
AB438-SSA1,16,76 2. Approving or amending the nonrelocation agreement specified in s. 229.6802
7(2).
AB438-SSA1,16,98 3. Approving or amending a lease or sublease other than specified under subd.
91. or 2. between the district and the professional baseball team.
AB438-SSA1,16,1010 4. Obtaining or accepting a loan under s. 16.09 (5).
AB438-SSA1,16,1111 5. Retaining a 3rd-party negotiator under s. 229.6802 (3).
AB438-SSA1,16,1212 6. A dispute between the district and the professional baseball team.
AB438-SSA1,34 13Section 34. 229.66 (3) of the statutes is repealed and recreated to read:
AB438-SSA1,16,1514 229.66 (3) (a) Upon appointment under sub. (2), the appointing authorities
15shall certify the appointees to the secretary of administration.
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