2015 Wisconsin Act 55

66.0304 (11) (a) 1. A Except as provided in subd. 2., the commission may not issue bonds to finance a capital improvement project in this state or in any state or territory of the United States unless a political subdivision within whose boundaries the project is to be located has approved the financing of the project. A commission may not issue bonds to finance a capital improvement project in this state unless all of the political subdivisions within whose boundaries the project is to be located has approved the financing of the project. An approval under this paragraph subdivision may be made by the governing body of the political subdivision or by its designee or, except for a 1st class city in this state or a county in which such a 1st class city is located, by the highest ranking executive or administrator elected official of the political subdivision or by his or her designee.

55,1969s Section 1969s. 66.0304 (11) (a) 2. of the statutes is created to read:

66.0304 (11) (a) 2. Except for financing a capital improvement project in a 1st class city in this state or in a county in which such a city is located, the commission may issue bonds to finance a capital improvement project without receiving the approval under subd. 1. if the financing is approved in accordance with section 147 (f) of the Internal Revenue Code.

55,1969t Section 1969t. 66.0304 (11) (a) 3. of the statutes is created to read:

66.0304 (11) (a) 3. Bonds issued under this section are not considered issued for the purpose of financing a capital improvement project if the bond proceeds are used for any of the following purposes:

a. To finance a project that is placed in service for federal tax purposes prior to the commission issuing the bonds.

b. To finance the acquisition of a project if no more than 10 percent of the bond proceeds are used to finance the construction of capital improvements.

c. To finance acquiring bonds from a different issuer and those bonds are used or were used to finance a capital improvement project.

d. To acquire leases or contracts from a 3rd party provider of capital improvement projects.

55,1969u Section 1969u. 66.0304 (11) (bm) of the statutes is amended to read:

66.0304 (11) (bm) A project may be located outside of the United States or outside a territory of the United States if any participant or the borrower, including a co-borrower, of proceeds of bonds issued to finance or refinance the project in whole or in part is incorporated organized under the laws of and has its principal place of business in any state or territory of the United States or a territory of the United States. To the extent that this paragraph applies to a borrower, it also applies to a participant if the participant is a nongovernmental entity.

55,1969v Section 1969v. 66.0304 (11) (c) of the statutes is amended to read:

66.0304 (11) (c) Any action brought to challenge the validity of the issuance of a bond under this section, or the enforceability of a contract entered into under this section, must be commenced in circuit court within 30 days of the commission adopting a resolution authorizing the issuance of the bond or the execution of the contract or be barred. Section 893.77 does not apply to bonds issued under this section.

55,1970 Section 1970. 66.0307 (10) of the statutes is amended to read:

66.0307 (10) Boundary change ordinance; filing and recording requirements. A boundary change under a cooperative plan shall be accomplished by the enactment of an ordinance by the governing body designated to do so in the plan. The filing and recording requirements under s. 66.0217 (9) (a), as they apply to cities and villages under s. 66.0217 (9) (a), apply to municipalities under this subsection. The requirements for the secretary of state administration are the same as those required in s. 66.0217 (9) (b).

55,1974 Section 1974. 66.0417 (1) of the statutes is amended to read:

66.0417 (1) An employee or agent of a local health department designated by the department of health services under s. 254.69 (2) or the department of agriculture, trade and consumer protection under s. 97.41 or 97.615 (2) may enter, at reasonable hours, any premises for which the local health department issues a permit license under s. 97.41 or 254.69 (2) 97.615 (2) to inspect the premises, secure samples or specimens, examine and copy relevant documents and records, or obtain photographic or other evidence needed to enforce subch. VII of ch. 254, ch. 97 or s. 254.47, relating to those premises. If samples of food are taken, the local health department shall pay or offer to pay the market value of those samples. The local health department, department of health services or department of agriculture, trade and consumer protection shall examine the samples and specimens secured and shall conduct other inspections and examinations needed to determine whether there is a violation of subch. VII of ch. 254, ch. 97 or s. 254.47, rules adopted by the departments department under those statutes, ordinances adopted by the village, city or county or regulations adopted by the local board of health under s. 97.41 (7) or 254.69 97.615.

55,1975 Section 1975. 66.0417 (2) of the statutes is amended to read:

66.0417 (2) (a) Whenever, as a result of an examination, a village, city or county has reasonable cause to believe that any examined food constitutes, or that any construction, sanitary condition, operation or method of operation of the premises or equipment used on the premises creates an immediate danger to health, the administrator of the village, city or county agency responsible for the village's, city's or county's agent functions under s. 97.41 or 254.69 (2) 97.615 (2) may issue a temporary order and cause it to be delivered to the permittee licensee, or to the owner or custodian of the food, or to both. The order may prohibit the sale or movement of the food for any purpose, prohibit the continued operation or method of operation of specific equipment, require the premises to cease any other operation or method of operation which creates the immediate danger to health, or set forth any combination of these requirements. The administrator may order the cessation of all operations authorized by the permit license only if a more limited order does not remove the immediate danger to health. Except as provided in par. (c), no temporary order is effective for longer than 14 days from the time of its delivery, but a temporary order may be reissued for one additional 14-day period, if necessary to complete the analysis or examination of samples, specimens or other evidence.

(b) No food described in a temporary order issued and delivered under par. (a) may be sold or moved and no operation or method of operation prohibited by the temporary order may be resumed without the approval of the village, city or county, until the order has terminated or the time period specified in par. (a) has run out, whichever occurs first. If the village, city or county, upon completed analysis and examination, determines that the food, construction, sanitary condition, operation or method of operation of the premises or equipment does not constitute an immediate danger to health, the permittee licensee, owner, or custodian of the food or premises shall be promptly notified in writing and the temporary order shall terminate upon his or her receipt of the written notice.

(c) If the analysis or examination shows that the food, construction, sanitary condition, operation or method of operation of the premises or equipment constitutes an immediate danger to health, the permittee licensee, owner, or custodian shall be notified within the effective period of the temporary order issued under par. (a). Upon receipt of the notice, the temporary order remains in effect until a final decision is issued under sub. (3), and no food described in the temporary order may be sold or moved and no operation or method of operation prohibited by the order may be resumed without the approval of the village, city or county.

55,1976 Section 1976. 66.0417 (3) of the statutes is amended to read:

66.0417 (3) A notice issued under sub. (2) (c) shall be accompanied by notice of a hearing as provided in s. 68.11 (1). The village, city or county shall hold a hearing no later than 15 days after the service of the notice, unless both parties agree to a later date. Notwithstanding s. 68.12, a final decision shall be issued under s. 68.12 within 10 days of the hearing. The decision may order the destruction of food, the diversion of food to uses which do not pose a danger to health, the modification of food so that it does not create a danger to health, changes to or replacement of equipment or construction, other changes in or cessations of any operation or method of operation of the equipment or premises, or any combination of these actions necessary to remove the danger to health. The decision may order the cessation of all operations authorized by the permit license only if a more limited order will not remove the immediate danger to health.

55,1977 Section 1977. 66.0417 (4) of the statutes is amended to read:

66.0417 (4) A proceeding under this section, or the issuance of a permit license for the premises after notification of procedures under this section, does not constitute a waiver by the village, city or county of its authority to rely on a violation of ch. 97, s. 254.47 or subch. VII of ch. 254 or any rule adopted under those statutes as the basis for any subsequent suspension or revocation of the permit license or any other enforcement action arising out of the violation.

55,1978 Section 1978. 66.0435 (9) of the statutes is amended to read:

66.0435 (9) Municipalities; monthly municipal permit fees on recreational mobile homes and recreational vehicles. A licensing authority may assess monthly municipal permit fees at the rates under this section on recreational mobile homes and recreational vehicles, as defined in s. 340.01 (48r), except recreational mobile homes and recreational vehicles that are located in campgrounds licensed under s. 254.47 97.67, recreational mobile homes that constitute improvements to real property under s. 70.043 (1), and recreational mobile homes or recreational vehicles that are located on land where the principal residence of the owner of the recreational mobile home or recreational vehicle is located, regardless of whether the recreational mobile home or recreational vehicle is occupied during all or part of any calendar year.

55,1979 Section 1979. 66.0436 (1) of the statutes is amended to read:

66.0436 (1) In this section, "restaurant" has the meaning given in s. 254.61 (5) 97.01 (14g).

55,1980 Section 1980. 66.0436 (2) of the statutes is amended to read:

66.0436 (2) No city, village, town, or county may enact an ordinance requiring a restaurant, a person who holds a permit license for a restaurant, or a person who conducts, maintains, manages, or operates a restaurant to satisfy a requirement related to the issuance or possession of a certificate of food protection practices that is not found under s. 254.71 97.33.

55,1986f Section 1986f. 66.0602 (2m) (b) 1. of the statutes is amended to read:

66.0602 (2m) (b) 1. In this paragraph, "covered service" means garbage collection, fire protection, snow plowing, street sweeping, or storm water management, except that garbage collection may not be a covered service for any political subdivision that owned and operated a landfill on January 1, 2013.

55,1986j Section 1986j. 66.0602 (3) (bm) of the statutes is created to read:

66.0602 (3) (bm) Beginning with taxes levied in 2015, if a political subdivision transfers to another political subdivision any service that the transferor political subdivision provided in the preceding year, the amount of the decrease under par. (a) exceeds the amount of the increase under par. (b), and the transferor political subdivision and the transferee political subdivision agree on a division of a levy adjustment under this paragraph, one-half of the difference between the decrease under par. (a) and the increase under par. (b) may be used to increase the allowable levy of the transferor and transferee political subdivisions as provided in the levy adjustment agreement.

55,1986m Section 1986m. 66.0602 (3) (f) 1. of the statutes is amended to read:

66.0602 (3) (f) 1. Subject to subd. 3., and unless a political subdivision makes an adjustment under par. (fm), if a political subdivision's allowable levy under this section in the prior year was greater than its actual levy in that year, the levy increase limit otherwise applicable under this section to the political subdivision in the next succeeding year is increased by the difference between the prior year's allowable levy and the prior year's actual levy, as determined by the department of revenue, up to a maximum increase of 1.5 percent of the actual levy in that prior year.

55,1986me Section 1986me. 66.0602 (3) (fm) of the statutes is created to read:

66.0602 (3) (fm) 1. Subject to subds. 3. and 4., a political subdivision's levy increase limit otherwise applicable under this section may be increased by any amount up to the maximum adjustment specified under subd. 2.

2. The maximum adjustment allowed under subd. 1. shall be calculated by adding the difference between the political subdivision's valuation factor in the previous year and the actual percent increase in a political subdivision's levy attributable to the political subdivision's valuation factor in the previous year, for the 5 years before the current year, less any amount claimed under subd. 1. in one of the 5 preceding years, except that the calculation may not include any year before 2014, and the maximum adjustment as calculated under this subdivision may not exceed 5 percent.

3. The adjustment described in subd. 1. may occur only if the political subdivision's governing body approves of the adjustment by a two-thirds majority vote of the governing body and if the political subdivision's level of outstanding general obligation debt in the current year is less than or equal to the political subdivision's level of outstanding general obligation debt in the previous year.

4. This paragraph first applies to a levy that is imposed in 2015, and no political subdivision may make an adjustment under this paragraph if it makes an adjustment under par. (f) for the same year.

55,1990e Section 1990e. 66.0615 (1) (a) of the statutes is amended to read:

66.0615 (1) (a) "Commission" means an entity created by one municipality or by 2 or more municipalities in a zone, to coordinate tourism promotion and tourism development for the zone.

55,1990ec Section 1990ec. 66.0615 (1) (f) of the statutes is amended to read:

66.0615 (1) (f) "Tourism entity" means a nonprofit organization that came into existence before January 1, 1992, and provides staff, development or promotional 2016, spends at least 51 percent of its revenues on tourism promotion and tourism development, and provides destination marketing staff and services for the tourism industry in a municipality, except that if no such organization exists in a municipality on January 1, 2016, a municipality may contract with such an organization if one is created in the municipality.

55,1990ed Section 1990ed. 66.0615 (1) (fm) (intro.) of the statutes is amended to read:

66.0615 (1) (fm) (intro.) "Tourism promotion and tourism development" means any of the following that are significantly used by transient tourists and reasonably likely to generate paid overnight stays at more than one establishment on which a tax under sub. (1m) (a) may be imposed, that are owned by different persons and located within a municipality in which a tax under this section is in effect; or, if the municipality has only one such establishment, reasonably likely to generate paid overnight stays in that establishment:

55,1990ee Section 1990ee. 66.0615 (1m) (a) of the statutes is amended to read:

66.0615 (1m) (a) The governing body of a municipality may enact an ordinance, and a district, under par. (e), may adopt a resolution, imposing a tax on the privilege of furnishing, at retail, except sales for resale, rooms or lodging to transients by hotelkeepers, motel operators and other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for use of the accommodations. A tax imposed under this paragraph may be collected from the consumer or user, but may not be imposed on sales to the federal government and persons listed under s. 77.54 (9a). A tax imposed under this paragraph by a municipality shall be paid to the municipality and may, with regard to any tax revenue that may not be retained by the municipality, shall be forwarded to a tourism entity or a commission if one is created under par. (c), as provided in par. (d). Except as provided in par. (am), a tax imposed under this paragraph by a municipality may not exceed 8%. Except as provided in par. (am), if a tax greater than 8% under this paragraph is in effect on May 13, 1994, the municipality imposing the tax shall reduce the tax to 8%, effective on June 1, 1994.

55,1990ef Section 1990ef. 66.0615 (1m) (d) 1. of the statutes is amended to read:

66.0615 (1m) (d) 1. A municipality that first imposes a room tax under par. (a) after May 13, 1994, shall spend at least 70% of the amount collected on tourism promotion and tourism development. Any amount of room tax collected that must be spent on tourism promotion and tourism development shall either be spent directly by the municipality on tourism promotion and development or shall be forwarded to the commission for its municipality or zone if the municipality has created a commission, or forwarded to a tourism entity.

55,1990eg Section 1990eg. 66.0615 (1m) (d) 2. of the statutes is amended to read:

66.0615 (1m) (d) 2. If Subject to par. (dm), if a municipality collects a room tax on May 13, 1994, it may retain not more than the same percentage of the room tax that it retains on May 13, 1994. If a municipality that collects a room tax on May 1, 1994, increases its room tax after May 1, 1994, the municipality may retain not more than the same percentage of the room tax that it retains on May 1, 1994, except that if the municipality is not exempt under par. (am) from the maximum tax that may be imposed under par. (a), the municipality shall spend at least 70% of the increased amount of room tax that it begins collecting after May 1, 1994, on tourism promotion and development. Any amount of room tax collected that must be spent on tourism promotion and tourism development shall either be spent directly by the municipality on tourism promotion and development or shall be forwarded to the commission for its municipality or zone if the municipality has created a commission, or forwarded to a tourism entity.

55,1990eh Section 1990eh. 66.0615 (1m) (d) 3. of the statutes is amended to read:

66.0615 (1m) (d) 3. A commission shall use the room tax revenue that it receives from a municipality for tourism promotion and tourism development in the zone or in the municipality.

55,1990ei Section 1990ei. 66.0615 (1m) (d) 7. of the statutes is amended to read:

66.0615 (1m) (d) 7. Notwithstanding the provisions of subds. 1. and 2., any amount of room tax revenue that a municipality described under s. 77.994 (3) is required to spend on tourism promotion and tourism development shall be forwarded to, and spent by, the municipality's tourism entity, unless the municipality creates a commission and forwards the revenue to the commission.

55,1990ej Section 1990ej. 66.0615 (1m) (d) 8. of the statutes is created to read:

66.0615 (1m) (d) 8. The governing body of a tourism entity shall include at least one owner or operator of a lodging facility that collects the room tax described in this section and that is located in the municipality for which the room tax is collected. Subdivision 4., as it applies to a commission, applies to a tourism entity.

55,1990ek Section 1990ek. 66.0615 (1m) (dm) of the statutes is created to read:

66.0615 (1m) (dm) Subject to par. (dq), beginning with the room tax collected on January 1, 2017, by a municipality that collected a room tax on May 13, 1994, as described in par. (d) 2., and retained more than 30 percent of the room tax collected for purposes other than tourism promotion and tourism development, such a municipality may continue to retain, each year, the greater of either 30 percent of its current year revenues or one of the following amounts:

1. For fiscal year 2017, the same dollar amount of the room tax retained as the municipality retained in its 2014 fiscal year.

2. For fiscal year 2018, the same dollar amount of the room tax retained as the municipality retained in its 2013 fiscal year.

3. For fiscal year 2019, the same dollar amount of the room tax retained as the municipality retained in its 2012 fiscal year.

4. For fiscal year 2020, the same dollar amount of the room tax retained as the municipality retained in its 2011 fiscal year.

5. For fiscal year 2021 and thereafter, the same dollar amount of the room tax retained as the municipality retained in its 2010 fiscal year.

55,1990ekf Section 1990ekf. 66.0615 (1m) (dq) of the statutes is created to read:

66.0615 (1m) (dq) 1. Subject to subd. 2., with regard to a municipality to which par. (dm) applies, if that municipality is subject to a contract that it entered into before January 1, 2016, the provisions of par. (dm) do not apply to any room tax revenues to the extent those revenues are needed to satisfy the terms of the contract.

2. Upon the satisfaction of the terms of the contract which, under subd. 1., limit the application of par. (dm) to such a municipality, par. (dm) shall then apply to the municipality.

55,1990eL Section 1990eL. 66.0615 (4) of the statutes is created to read:

66.0615 (4) (a) Annually, on or before May 1, on a form created and provided by the department of revenue, every municipality that imposes a tax under sub. (1m) shall certify and report to the department, beginning in 2017, all of the following:

1. The amount of room tax revenue collected, and the room tax rate imposed, by the municipality in the previous year.

2. A detailed accounting of the amounts of such revenue that were forwarded in the previous year for tourism promotion and tourism development, specifying the commission or tourism entity that received the revenue. The detailed accounting shall include expenditures of at least $1,000 made by a commission or a tourism entity.

3. A list of each member of the commission and each member of the governing body of a tourism entity to which the municipality forwarded room tax revenue in the previous year, and the name of the business entity the member owns, operates, or is employed by, if any.

(b) The department of revenue shall collect the reports described in par. (a) and shall make them available to the public.

(c) The department of revenue may impose a penalty of not more than $3,000 on a municipality that does not submit to the department the reports described in par. (a). A municipality may not use room tax revenue to pay a penalty imposed under this paragraph. The penalty shall be paid to the department of revenue.

55,1990h Section 1990h. 66.0703 (13) of the statutes is amended to read:

66.0703 (13) Every special assessment levied under this section is a lien on the property against which it is levied on behalf of the municipality levying the assessment or the owner of any certificate, bond or other document issued by public authority, evidencing ownership of or any interest in the special assessment, from the date of the determination of the assessment by the governing body. The governing body shall provide for the collection of the assessments and may establish penalties for payment after the due date. The governing body shall provide that all assessments or installments that are not paid by the date specified shall be extended upon the tax roll as a delinquent tax special assessment, as defined under s. 74.01 (3), against the property and all proceedings in relation to the collection, return and sale of property for delinquent real estate taxes apply to the special assessment, except as otherwise provided by statute.

55,1991 Section 1991. 66.0705 (1) (a) of the statutes is amended to read:

66.0705 (1) (a) The property of this state, except that held for highway right-of-way purposes or acquired and held for purposes under s. 85.08 or 85.09, and the property of every county, city, village, town, school district, sewerage district or commission, sanitary or water district or commission, or any public board or commission within this state, and of every corporation, company, or individual operating any railroad, telegraph, telecommunications, electric light, or power system, or doing any of the business mentioned in ch. 76, and of every other corporation or company is in all respects subject to all special assessments for local improvements.

55,1991d Section 1991d. 66.0809 (3) (a) of the statutes is amended to read:

66.0809 (3) (a) Except as provided in subs. (4) and (5), on October 15 in each year notice shall be given to the owner or occupant of the lots or parcels of real estate to which utility service has been furnished prior to October 1 by a public utility operated by a town, city, or village and payment for which is owing and in arrears at the time of giving the notice. The department in charge of the utility shall furnish the treasurer with a list of the lots or parcels of real estate for which utility service charges are in arrears, and the notice shall be given by the treasurer, unless the governing body of the city, village, or town authorizes notice to be given directly by the department. The notice shall be in writing and shall state the amount of arrears, including any penalty assessed pursuant to the rules of the utility; that unless the amount is paid by November 1 a penalty of 10 percent of the amount of arrears will be added; and that unless the arrears, with any added penalty, are paid by November 15, the arrears and penalty will be levied as a tax special charge, as defined under s. 74.01 (4), against the lot or parcel of real estate to which utility service was furnished and for which payment is delinquent. The notice may be served by delivery to either the owner or occupant personally, or by letter addressed to the owner or occupant at the post-office address of the lot or parcel of real estate.

55,1991e Section 1991e. 66.0809 (3) (b) of the statutes is amended to read:

66.0809 (3) (b) On November 16, the officer or department issuing the notice shall certify and file with the clerk a list of all lots or parcels of real estate, giving the legal description, for which notice of arrears was given under par. (a) and for which arrears remain unpaid, stating the amount of arrears and penalty. Each delinquent amount, including the penalty, becomes a lien upon the lot or parcel of real estate to which the utility service was furnished and payment for which is delinquent, and the clerk shall insert the delinquent amount and penalty as a tax special charge, as defined under s. 74.01 (4), against the lot or parcel of real estate.

55,1991f Section 1991f. 66.0809 (3) (c) of the statutes is amended to read:

66.0809 (3) (c) All proceedings in relation to the collection of general property taxes and to the return and sale of property for delinquent taxes apply to the tax special charge under par. (b) if it is not paid within the time required by law for payment of taxes upon real estate.

55,1991m Section 1991m. 66.0813 (5m) of the statutes is created to read:

66.0813 (5m) (a) In this subsection: