1999 WISCONSIN ACT 167
(Vetoed in Part)
An Act to renumber 66.066 (5) and 77.707; to renumber and amend 70.11 (36); to amend 13.94 (4) (a) 1., 13.94 (10), 16.70 (14), 18.03 (5s), 19.59 (1) (a), 19.59 (1) (g) 1. a., 20.536 (1) (k), 20.566 (1) (hp), 24.61 (2) (a) (title), 24.61 (2) (a) 3., 24.61 (2) (b), 24.62 (1), 25.17 (1) (zm), 25.50 (1) (d), 32.02 (1), 66.04 (2) (a) (intro.), 66.066 (1) (a), 66.066 (1) (c), 66.067, 66.30 (1) (a), 71.26 (1) (bm), 71.26 (1m) (g), 71.36 (1m), 71.45 (1t) (g), 77.705 (title), 77.71, 77.76 (3m), 77.76 (4), 103.49 (3) (ar), 109.09 (1), 111.322 (2m) (c), 227.01 (13) (t), 341.14 (6r) (b) 1., 341.14 (6r) (b) 3., 341.14 (6r) (e), 341.14 (6r) (fm) 7., 779.14 (1m) (d) 2. b., 779.14 (1m) (d) 3. and 946.15; to repeal and recreate 341.14 (6r) (c); and to create 20.395 (1) (ig), 20.395 (5) (cL), 20.566 (1) (ge), 20.835 (4) (ge), 20.867 (5), 24.61 (2) (a) 8., 24.61 (2) (c), 25.16 (8), 25.17 (1) (ah), 25.17 (1) (ax), 25.17 (1) (kd), 25.17 (1) (xLm), 25.17 (3) (b) 11., 25.40 (1) (a) 20., 66.04 (2) (a) 3q., 66.066 (5) (b), 70.11 (36) (b), 71.05 (1) (c) 5., 71.10 (5e), 77.54 (45), 77.706, 77.707 (2), 77.76 (3p), 85.605, 219.09 (1) (d), subchapter IV of chapter 229 [precedes 229.820], 341.14 (6r) (b) 8., 341.14 (6r) (f) 55., 341.14 (6r) (h) and 779.14 (4) of the statutes; relating to: creating a local professional football stadium district; giving a local professional football stadium district the authority to issue bonds and granting income tax exemptions for interest income on bonds issued by the district; creating an individual income tax checkoff for debt service payments for bonds related to a local professional football stadium district; creating goals for the participation of minority and women's business in contracts related to the construction or renovation of football stadium facilities; making a state moral obligation pledge with respect to bonds issued by a local professional football stadium district; giving a local professional football stadium district the authority to impose a sales tax and a use tax; creating an income and franchise tax exemption for a local professional football stadium district; the property tax exemption for a professional football stadium; requiring a professional football team or a related party that enters into a contract with a local professional football stadium district that requires the team or related party to acquire and construct or renovate football stadium facilities to comply with the prevailing wage law; special distinguishing registration plates associated with certain professional football teams; deposits to funds for the operation and maintenance of a home stadium to be used by a professional football team; the investment authority of the board of commissioners of public lands and the investment board; the sale of engraved tiles or bricks sold by a professional football team; and making appropriations.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
13.94 (4) (a) 1. Every state department, board, examining board, affiliated credentialing board, commission, independent agency, council or office in the executive branch of state government; all bodies created by the legislature in the legislative or judicial branch of state government; any public body corporate and politic created by the legislature including specifically a professional baseball park district, a local professional football stadium district and a family care district created under s. 46.2895; every Wisconsin works agency under subch. III of ch. 49; every provider of medical assistance under subch. IV of ch. 49; technical college district boards; development zones designated under s. 560.71; every county department under s. 51.42 or 51.437; every nonprofit corporation or cooperative to which moneys are specifically appropriated by state law; and every corporation, institution, association or other organization which receives more than 50% of its annual budget from appropriations made by state law, including subgrantee or subcontractor recipients of such funds.
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2. 13.94 (10) of the statutes is amended to read:
13.94 (10) Financial status of local certain professional baseball park sports districts. As promptly as possible following the end of each state fiscal biennium in which there are outstanding bonds or notes issued by a local professional baseball park district created under subch. III of ch. 229 that are subject to s. 229.74 (7) or by a local professional football stadium district created under subch. IV of ch. 229 that are subject to s. 229.830 (7), the legislative audit bureau shall submit a report to the cochairpersons of the joint committee on finance concerning the financial status of that district.
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3. 16.70 (14) of the statutes is amended to read:
16.70 (14) "State" does not include a district created under subch. II or, III or IV of ch. 229.
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4. 18.03 (5s) of the statutes is amended to read:
18.03 (5s) Upon the request of a local professional baseball park district created under subch. III of ch. 229 or a local professional football stadium district created under subch. IV of ch. 229, the commission may serve as financial consultant to assist and coordinate the issuance of the bonds of a district.
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5. 19.59 (1) (a) of the statutes is amended to read:
19.59 (1) (a) No local public official may use his or her public position or office to obtain financial gain or anything of substantial value for the private benefit of himself or herself or his or her immediate family, or for an organization with which he or she is associated. A violation of this paragraph includes the acceptance of free or discounted admissions to a professional baseball or football game by a member of the district board of a local professional baseball park district created under subch. III of ch. 229 or a local professional football stadium district created under subch. IV of ch. 229. This paragraph does not prohibit a local public official from using the title or prestige of his or her office to obtain campaign contributions that are permitted and reported as required by ch. 11.
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6. 19.59 (1) (g) 1. a. of the statutes is amended to read:
19.59 (1) (g) 1. a. "District" means a local professional baseball park district created under subch. III of ch. 229 or a local professional football stadium district created under subch. IV of ch. 229.
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7. 20.005 (3) (schedule) of the statutes: at the appropriate place, insert the following amounts for the purposes indicated:
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See PDF for table 
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8. 20.395 (1) (ig) of the statutes is created to read:
20.395 (1) (ig) Professional football stadium maintenance and operating costs, state funds. From the general fund, all moneys received under s. 341.14 (6r) (b) 8. b., for the purposes of making deposits to funds established by professional football stadium districts under s. 85.605.
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9. 20.395 (5) (cL) of the statutes is created to read:
20.395 (5) (cL) Licensing fees, state funds. From the general fund, all moneys received under s. 341.14 (6r) (b) 8. a. for the purpose of making payments of licensing fees under s. 341.14 (6r) (h).
20.536 (1) (k) General program operations. All moneys received from assessments made under s. 25.187 (2) and from charges made under ss. 24.62 (1), 25.16 (8) and 25.17 (9) for the purpose of conducting general program operations.
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11. 20.566 (1) (ge) of the statutes is created to read:
20.566 (1) (ge) Administration of local professional football stadium district taxes. From the moneys transferred from the appropriation account under s. 20.835 (4) (ge), the amounts in the schedule for administering the special district taxes imposed under s. 77.706 by a local professional football stadium district created under subch. IV of ch. 229.
20.566 (1) (hp) Administration of endangered resources; professional football district voluntary payments. The amounts in the schedule for the payment of all administrative costs, including data processing costs, incurred in administering ss. 71.10 (5) and (5e) and 71.30 (10). All moneys certified under ss. 71.10 (5) (h) 1. and 71.30 (10) (h) 1. and the moneys specified for deposit in this appropriation under s. 71.10 (5e) (h) 4. shall be credited to this appropriation.
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13. 20.835 (4) (ge) of the statutes is created to read:
20.835 (4) (ge) Local professional football stadium district taxes. All moneys received from the taxes imposed under s. 77.706, for the purpose of distribution to the special districts that adopt a resolution imposing taxes under subch. V of ch. 77, and for the purpose of financing a local professional football stadium district, except that, of those tax revenues collected under subch. V of ch. 77, 1.5% shall be credited to the appropriation account under s. 20.566 (1) (ge).
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14. 20.867 (5) of the statutes is created to read:
20.867 (5) Services to nonstate governmental units. (g) Financial consulting services. All moneys received from local professional football stadium districts for financial consulting services provided under s. 18.03 (5s), to be used to provide those services.
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15. 24.61 (2) (a) (title) of the statutes is amended to read:
24.61 (2) (a) (title) Authorized investments by board.
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16. 24.61 (2) (a) 3. of the statutes is amended to read:
24.61 (2) (a) 3. Bonds and notes of this state.
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17. 24.61 (2) (a) 8. of the statutes is created to read:
24.61 (2) (a) 8. Bonds issued by a local professional football stadium district created under subch. IV of ch. 229.
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18. 24.61 (2) (b) of the statutes is amended to read:
24.61 (2) (b) Deposited with state treasurer. All bonds, notes and other securities so purchased under par. (a) shall be deposited with the state treasurer.
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19. 24.61 (2) (c) of the statutes is created to read:
24.61 (2) (c) Delegation of investment authority to investment board. The board of commissioners of public lands may delegate to the investment board the authority to invest part or all of the moneys belonging to the trust funds. If the board of commissioners of public lands delegates the authority, the investment board may invest the moneys belonging to the trust funds in any manner authorized for the investment of any funds specified in s. 25.17 (1).
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20. 24.62 (1) of the statutes is amended to read:
24.62 (1) Except as authorized in sub. (2), the board shall deduct its expenses incurred in administering investments and loans under s. 24.61 from the gross receipts of the fund to which the interest and income of the investment or loan will be added. If the board of commissioners of public lands delegates to the investment board the authority to invest part or all of the moneys belonging to the trust funds, the investment board shall deduct its expenses incurred in administering investments under s. 24.61 from the gross receipts of the fund to which the interest and income of the investment will be added.
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21. 25.16 (8) of the statutes is created to read:
25.16 (8) The executive director shall assign an investment professional to assist the board of commissioners of public lands in establishing and maintaining investment objectives with respect to the investment of the assets of the agricultural college fund, the common school fund, the normal school fund and the university fund. An amount equal to the cost of any services rendered to the board of commissioners of public lands under this subsection shall be deducted from the gross receipts of the fund to which the moneys invested belong and shall be credited to the appropriation account under s. 20.536 (1) (k).
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22. 25.17 (1) (ah) of the statutes is created to read:
25.17 (1) (ah) Agricultural college fund (s. 24.82), but subject to the terms of delegation under s. 24.61 (2) (c);
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23. 25.17 (1) (ax) of the statutes is created to read:
25.17 (1) (ax) Common school fund (s. 24.76), but subject to the terms of delegation under s. 24.61 (2) (c);
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24. 25.17 (1) (kd) of the statutes is created to read:
25.17 (1) (kd) Normal school fund (s. 24.80), but subject to the terms of delegation under s. 24.61 (2) (c);
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25. 25.17 (1) (xLm) of the statutes is created to read:
25.17 (1) (xLm) University fund (s. 24.81), but subject to the terms of delegation under s. 24.61 (2) (c);
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26. 25.17 (1) (zm) of the statutes is amended to read:
25.17 (1) (zm) All other funds of the state or of any state department or institution, except funds which under
article X of the constitution are controlled and invested by the board of commissioners of public lands, funds which are required by specific provision of law to be controlled and invested by any other authority, and moneys in the University of Wisconsin trust funds, and in the trust funds of the state universities.
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27. 25.17 (3) (b) 11. of the statutes is created to read:
25.17 (3) (b) 11. Bonds issued by a local professional football stadium district created under subch. IV of ch. 229.
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28. 25.40 (1) (a) 20. of the statutes is created to read:
25.40 (1) (a) 20. Moneys received under s. 341.14 (6r) (b) 8. that are deposited into the general fund and credited to the appropriation accounts under s. 20.395 (1) (ig) and (5) (cL).
25.50 (1) (d) "Local government" means any county, town, village, city, power district, sewerage district, drainage district, town sanitary district, public inland lake protection and rehabilitation district, local professional baseball park district created under subch. III of ch. 229, family care district under s. 46.2895, local professional football stadium district created under subch. IV of ch. 229, public library system, school district or technical college district in this state, any commission, committee, board or officer of any governmental subdivision of this state, any court of this state, other than the court of appeals or the supreme court, or any authority created under s. 231.02, 233.02 or 234.02.
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30. 32.02 (1) of the statutes is amended to read:
32.02 (1) Any county, town, village, city, including villages and cities incorporated under general or special acts, school district, the department of health and family services, the department of corrections, the board of regents of the university of Wisconsin system, the building commission, a commission created by contract under s. 66.30, with the approval of the municipality in which condemnation is proposed, or any public board or commission, for any lawful purpose, but in the case of city and village boards or commissions approval of that action is required to be granted by the governing body. A mosquito control commission, created under s. 59.70 (12), and a local professional football stadium district board, created under subch. IV of ch. 229, may not acquire property by condemnation.
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31. 66.04 (2) (a) (intro.) of the statutes is amended to read:
66.04 (2) (a) (intro.) Any county, city, village, town, school district, drainage district, technical college district or other governing board, as defined by s. 34.01 (1), other than a local professional football stadium district board created under subch. IV of ch. 229, may invest any of its funds not immediately needed in any of the following:
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32. 66.04 (2) (a) 3q. of the statutes is created to read:
66.04 (2) (a) 3q. Bonds issued by a local professional football stadium district created under subch. IV of ch. 229.
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33. 66.066 (1) (a) of the statutes is amended to read:
66.066 (1) (a) "Municipality" means any city, village, town, county, commission created by contract under s. 66.30, public inland lake protection and rehabilitation district established under s. 33.23, 33.235 or 33.24, metropolitan sewerage district created under ss. 66.20 to 66.26 or 66.88 to 66.918, town sanitary district under subch. IX of ch. 60, a local professional baseball park district created under subch. III of ch. 229, a local professional football stadium district created under subch. IV of ch. 229 or a municipal water district or power district under ch. 198 and any other public or quasi-public corporation, officer, board or other public body empowered to borrow money and issue obligations to repay the same out of revenues. "Municipality" does not include the state or a local exposition district created under subch. II of ch. 229.
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34. 66.066 (1) (c) of the statutes is amended to read:
66.066 (1) (c) "Revenue" means all moneys received from any source by a public utility and all rentals and fees and, in the case of a local professional baseball park district created under subch. III of ch. 229 includes tax revenues deposited into a special fund under s. 229.685 and payments made into a special debt service reserve fund under s. 229.74 and, in the case of a local professional football stadium district created under subch. IV of ch. 229 includes tax revenues deposited into a special fund under s. 229.825 and payments made into a special debt service reserve fund under s. 229.830.
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35. 66.066 (5) of the statutes is renumbered 66.066 (5) (a).
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36. 66.066 (5) (b) of the statutes is created to read:
66.066 (5) (b) Revenue bonds issued by a local professional football stadium district created under subch. IV of ch. 229 are subject to the provisions in ss. 229.829 to 229.834.
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37. 66.067 of the statutes is amended to read:
66.067 Public works projects. For financing purposes, garbage incinerators, toll bridges, swimming pools, tennis courts, parks, playgrounds, golf links, bathing beaches, bathhouses, street lighting, city halls, village halls, town halls, courthouses, jails, schools, cooperative educational service agencies, hospitals, homes for the aged or indigent, child care centers, as defined in s. 231.01 (3c), regional projects, waste collection and disposal operations, systems of sewerage, local professional baseball park facilities, local professional football stadium facilities and any and all other necessary public works projects undertaken by any municipality are public utilities within the meaning of s. 66.066.
66.30 (1) (a) In this section "municipality" means the state or any department or agency thereof, or any city, village, town, county, school district, public library system, public inland lake protection and rehabilitation district, sanitary district, farm drainage district, metropolitan sewerage district, sewer utility district, solid waste management system created under s. 59.70 (2), local exposition district created under subch. II of ch. 229, local professional baseball park district created under subch. III of ch. 229, local professional football stadium district created under subch. IV of ch. 229, family care district under s. 46.2895, water utility district, mosquito control district, municipal electric company, county or city transit commission, commission created by contract under this section, taxation district or regional planning commission.
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39. 70.11 (36) of the statutes is renumbered 70.11 (36) (a) and amended to read:
70.11 (36) (a) Professional sports and entertainment home stadiums. Property consisting of or contained in a sports and entertainment home stadium, except a football stadium as defined in s. 229.821 (6); including but not limited to parking lots, garages, restaurants, parks, concession facilities, entertainment facilities, transportation facilities, and other functionally related or auxiliary facilities and structures; including those facilities and structures while they are being built; constructed by, leased to or primarily used by a professional athletic team that is a member of a league that includes teams that have home stadiums in other states, and the land on which that stadium and those structures and facilities are located. Leasing or subleasing the property; regardless of the lessee, the sublessee and the use of the leasehold income; does not render the property taxable.
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40. 70.11 (36) (b) of the statutes is created to read:
70.11 (36) (b) Property consisting of or contained in a football stadium, as defined in s. 229.821 (6), and related facilities and structures, including those facilities and structures while they are being built or constructed, primarily used by a professional football team described in s. 229.823, and the land, including parking lots, on which that stadium and those facilities and structures are located. Related facilities and structures are limited to improvements that share common structural supports with the stadium or are physically attached to the stadium. Using the property for garages, restaurants, parks, concession facilities, entertainment facilities, transportation facilities, or other functionally related or auxiliary facilities does not render the property taxable. Leasing or subleasing the property; regardless of the lessee, the sublessee and the use of the leasehold income; does not render the property taxable.
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41. 71.05 (1) (c) 5. of the statutes is created to read:
71.05 (1) (c) 5. A local professional football stadium district created under subch. IV of ch. 229.
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42. 71.10 (5e) of the statutes is created to read:
71.10 (5e) Local professional football stadium district donation. (a) Definitions. In this subsection:
1. "Department" means the department of revenue.
