2015 WISCONSIN ACT 60
An Act to repeal 16.004 (21), 16.004 (22), 20.855 (4) (cr), 20.855 (4) (cy), 20.855 (4) (dr), 66.0615 (1m) (f) 4., 77.983, 77.992, 79.035 (6), 232.07 (1) and 345.28 (4) (g); to renumber 229.47; to renumber and amend 229.42 (4) (f) and 232.07 (2); to amend 24.605, 24.61 (2) (cm) (intro.), 24.62 (3), 24.67 (1) (intro.), 24.67 (3), 66.0603 (1g) (a), 66.1105 (2) (f) 1. (intro.), 66.1105 (2) (f) 2. (intro.), 70.11 (37), 77.22 (1), 77.98 (3), 77.982 (3), 79.035 (5), 229.26 (4), 229.26 (4m), 229.26 (10), 229.41 (12), 229.42 (4) (intro.), 229.42 (4) (d), 229.42 (4) (e), 229.435, 229.44 (4) (intro.), 229.44 (4) (a), 229.44 (4) (b), 229.44 (4) (c), 229.44 (4) (d), 229.44 (5), 229.44 (6), 229.477, 229.48 (1) (intro.), 229.48 (1) (a), 229.48 (1) (b), 229.48 (1) (c), 229.48 (1) (d), 229.48 (1) (e), 229.48 (1m), 229.48 (2), 229.50 (1) (a) (intro.), 229.50 (1) (d), 229.50 (1) (f), 229.50 (7), 232.05 (3) (a), 232.05 (3) (b), 345.28 (2) (c), 345.37 (intro.), 846.16 (1) and 846.17; to repeal and recreate 24.61 (2) (a) and 79.035 (5); and to create 16.004 (21), 16.004 (22), 16.58 (3), 20.855 (4) (cr), 20.855 (4) (cy), 20.855 (4) (dr), 24.60 (2m) (e), 24.61 (3) (a) 14., 24.66 (3y), 24.67 (1) (q), 24.718, 66.1105 (2) (f) 1. p., 66.1105 (9) (a) 10., 66.1105 (17) (d), 71.05 (1) (c) 6p., 71.26 (1m) (n), 77.54 (62), 77.98 (4), 79.035 (6), 229.40, 229.41 (9e), 229.41 (11e), 229.41 (11g), 229.42 (4) (f) 2., 229.42 (4) (g), 229.42 (4) (h), 229.42 (4e), 229.42 (7) (b) 1m., 229.44 (4) (f), 229.445, 229.461, 229.47 (2), 229.48 (7), 229.54, 232.05 (2) (h), 342.41, 345.28 (2) (d), 349.13 (1d), 349.132, 846.16 (3) and 846.167 of the statutes; relating to: constructing a sports and entertainment arena and related facilities and making appropriations.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
60,1
Section
1. 16.004 (21) of the statutes is created to read:
16.004 (21) Payment to local exposition district. (a) Annually, as grants, the secretary shall remit the amounts appropriated under s. 20.855 (4) (cr) and (dr) to a local exposition district created under subch. II of ch. 229 to assist in the development and construction of sports and entertainment arena facilities, as defined in s. 229.41 (11g). The secretary may not remit moneys under this subsection until the secretary has determined that the sponsoring municipality has provided at least $47,000,000 for the development and construction of sports and entertainment arena facilities and the local exposition district has issued debt to fund the development and construction of sports and entertainment arena facilities. The secretary may not remit from the appropriation account under s. 20.855 (4) (dr) to a local exposition district more than a cumulative total of $80,000,000.
(b) The legislature finds and determines that sports and entertainment arena facilities, as defined in s. 229.41 (11g), encourage economic development and tourism in this state, reduce unemployment in this state, preserve business activities within this state, and bring needed capital into this state for the benefit and welfare of people throughout the state. It is therefore in the public interest and will serve a public purpose, and it is the public policy of this state, to assist a local exposition district in the development and construction of sports and entertainment arena facilities under subch. II of ch. 229.
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2. 16.004 (21) of the statutes, as created by 2015 Wisconsin Act .... (this act), is repealed.
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3. 16.004 (22) of the statutes is created to read:
16.004 (22) Payment to Bradley Center Sports and Entertainment Corporation. During the 2015-17 fiscal biennium, from the appropriation under s. 20.855 (4) (cy), the secretary may make one or more grants to the Bradley Center Sports and Entertainment Corporation, created under ch. 232, for the purpose of assisting the corporation in retiring its obligations and any contractual liabilities.
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4. 16.004 (22) of the statutes, as created by 2015 Wisconsin Act .... (this act), is repealed.
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5. 16.58 (3) of the statutes is created to read:
16.58 (3) The department may provide financial consulting services to a local exposition district created under subch. II of ch. 229.
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Section
6. 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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Section
9. 20.855 (4) (cr) of the statutes is created to read:
20.855 (4) (cr) Transfer to local exposition district. The amounts in the schedule to make payments to a local exposition district under s. 16.004 (21) (a).
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10. 20.855 (4) (cr) of the statutes, as created by 2015 Wisconsin Act .... (this act), is repealed.
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11. 20.855 (4) (cy) of the statutes is created to read:
20.855 (4) (cy) Payment to Bradley Center Sports and Entertainment Corporation. Biennially, the amounts in the schedule for the payment of grants to the Bradley Center Sports and Entertainment Corporation under s. 16.004 (22).
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12. 20.855 (4) (cy) of the statutes, as created by 2015 Wisconsin Act .... (this act), is repealed.
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13. 20.855 (4) (dr) of the statutes is created to read:
20.855 (4) (dr) Transfer to local exposition district. The amounts in the schedule to make payments to a local exposition district under s. 16.004 (21) (a).
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14. 20.855 (4) (dr) of the statutes, as created by 2015 Wisconsin Act .... (this act), is repealed.
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15. 24.60 (2m) (e) of the statutes is created to read:
24.60 (2m) (e) It is made to a local exposition district created under subch. II of ch. 229 for the purpose of financing acquisition, construction, and equipment costs for sports and entertainment arena facilities, as defined in s. 229.41 (11g), and is secured by district revenues.
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Section
16. 24.605 of the statutes is amended to read:
24.605 Accounts in trust funds for deposit of proceeds from sale of certain lands. The board shall establish in each of the trust funds an account to which are credited the proceeds from the sale of any public lands on or after May 3, 2006, that are required by law to be deposited in the funds. Moneys credited to the accounts in the funds may only be used to invest in land under s. 24.61 (2) (a) 10. and for the payment of expenses necessarily related to investing in land under s. 24.61 (2) (a) 10.
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17. 24.61 (2) (a) of the statutes is repealed and recreated to read:
24.61 (2) (a) Authorized investments by board. The board shall manage and invest moneys belonging to the trust funds in good faith and with the care an ordinary prudent person in a like position would exercise under similar circumstances, in accordance with s. 112.11 (3).
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18. 24.61 (2) (cm) (intro.) of the statutes is amended to read:
24.61 (2) (cm) Investments in land in this state. (intro.) The board may not invest moneys in the purchase of any land under par. (a) 10. unless all of the following occur:
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19. 24.61 (3) (a) 14. of the statutes is created to read:
24.61 (3) (a) 14. A local exposition district created under subch. II of ch. 229 for the purpose of financing acquisition, construction, and equipment costs for sports and entertainment arena facilities, as defined in s. 229.41 (11g).
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20. 24.62 (3) of the statutes is amended to read:
24.62 (3) If any land purchased under s. 24.61 (2) (a) 10. was at the time of purchase subject to assessment or levy of a real property tax, the board shall make annual payments in lieu of property taxes from the proceeds from the sale of timber or from appropriate trust fund incomes to the appropriate local governmental unit in an amount equal to property taxes levied on the land in the year prior to the year in which the board purchased the land.
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21. 24.66 (3y) of the statutes is created to read:
24.66 (3y) Local exposition district. An application for a loan by a local exposition district created under subch. II of ch. 229 shall be accompanied by a certified copy of a resolution of the district board of the local exposition district approving the loan.
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22. 24.67 (1) (intro.) of the statutes is amended to read:
24.67 (1) (intro.) If the board approves the application, it shall cause certificates of indebtedness to be prepared in proper form and transmitted to the municipality, cooperative educational service agency, local exposition district created under subch. II of ch. 229, local professional baseball park district created under subch. III of ch. 229, or federated public library system submitting the application. The certificate of indebtedness shall be executed and signed:
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23. 24.67 (1) (q) of the statutes is created to read:
24.67 (1) (q) For a local exposition district created under subch. II of ch. 229, by the chairperson of the district board.
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24. 24.67 (3) of the statutes is amended to read:
24.67 (3) If a municipality has acted under subs. (1) and (2), it shall certify that fact to the board. Upon receiving a certification from a municipality, or upon direction of the board if a loan is made to a cooperative educational service agency, drainage district created under ch. 88, local exposition district created under subch. II of ch. 229, local professional baseball park district created under subch. III of ch. 229, or a federated public library system, the board shall disburse the loan amount, payable to the treasurer of the municipality, cooperative educational service agency, drainage district, or federated public library system making the loan or as the treasurer of the municipality, cooperative educational service agency, drainage district, local exposition district, local professional baseball park district, or federated public library system directs. The certificate of indebtedness shall then be conclusive evidence of the validity of the indebtedness and that all the requirements of law concerning the application for the making and acceptance of the loan have been complied with.
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25. 24.718 of the statutes is created to read:
24.718 Collections from local exposition districts. (1) Applicability. This section applies to all outstanding trust fund loans to local exposition districts created under subch. II of ch. 229.
(2) Certified statement. If a local exposition district has a state trust fund loan, the board shall transmit to the local exposition district board a certified statement of the amount due on or before October 1 of each year until the loan is paid. The board shall furnish a copy of each certified statement to the department of administration.
(3) Payment to board. The local exposition district board shall remit to the board on its own order the full amount due for state trust fund loans within 15 days after March 15. Any payment not made by March 30 is delinquent and is subject to a penalty of 1 percent per month or fraction thereof, to be paid to the board with the delinquent payment.
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30. 66.0603 (1g) (a) of the statutes is amended to read:
66.0603 (1g) (a) In this section, "governing board" has the meaning given under s. 34.01 (1) but does not include a local exposition district board created under subch. II of ch. 229 or a local cultural arts district board created under subch. V of ch. 229.
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31. 66.0615 (1m) (f) 4. of the statutes is repealed.
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32. 66.1105 (2) (f) 1. (intro.) of the statutes is amended to read:
66.1105 (2) (f) 1. (intro.) "Project costs" mean any expenditures made or estimated to be made or monetary obligations incurred or estimated to be incurred by the city which are listed in a project plan as costs of public works or improvements within a tax incremental district or, to the extent provided in this subd. 1. (intro.) or subds. 1. k., 1. m., and 1. n., without the district, plus any incidental costs, diminished by any income, special assessments, or other revenues, including user fees or charges, other than tax increments, received or reasonably expected to be received by the city in connection with the implementation of the plan. For any tax incremental district for which a project plan is approved on or after July 31, 1981, only a proportionate share of the costs permitted under this subdivision may be included as project costs to the extent that they benefit the tax incremental district, except that expenditures made or estimated to be made or monetary obligations incurred or estimated to be incurred by a 1st class city, to fund parking facilities ancillary to and within one mile from public entertainment facilities, including a sports and entertainment arena, shall be considered to benefit any tax incremental district located in whole or in part within a one-mile radius of such parking facilities. To the extent the costs benefit the municipality outside the tax incremental district, a proportionate share of the cost is not a project cost. "Project costs" include:
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33. 66.1105 (2) (f) 1. p. of the statutes is created to read:
66.1105 (2) (f) 1. p. Notwithstanding subd. 2. a., a grant, loan, or appropriation of funds to assist a local exposition district created under subch. II of ch. 229 in the development and construction of sports and entertainment arena facilities, as defined in s. 229.41 (11g), provided that the city and the local exposition district enter into a development agreement.
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34. 66.1105 (2) (f) 2. (intro.) of the statutes is amended to read:
66.1105 (2) (f) 2. (intro.) Notwithstanding subd. 1., except subd. 1. p., none of the following may be included as project costs for any tax incremental district for which a project plan is approved on or after July 31, 1981:
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35. 66.1105 (9) (a) 10. of the statutes is created to read:
66.1105 (9) (a) 10. With regard to a tax incremental district created by a 1st class city, payment out of the proceeds of revenue bonds issued by a redevelopment authority acting in concert with the city pursuant to a contract under s. 66.0301.
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36. 66.1105 (17) (d) of the statutes is created to read:
66.1105 (17) (d) First class city exception. If a 1st class city creates a tax incremental district and approves a project plan after July 1, 2015, with project costs that include those described under sub. (2) (f) 1. p., the 12 percent limit specified in sub. (4) (gm) 4. c. does not apply to that district.
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37. 70.11 (37) of the statutes is amended to read:
70.11 (37) Local exposition district. The property of a local exposition district under subch. II of ch. 229, including sports and entertainment arena facilities, as defined in s. 229.41 (11g), except that any portion of the sports and entertainment arena facilities, excluding the outdoor plaza area, that is used, leased, or subleased for use as a restaurant or for any use licensed under ch. 125, and is regularly open to the general public at times when the sports and entertainment arena, as defined in s. 229.41 (11e), is not being used for events that involve the arena floor and seating bowl, is not exempt under this subsection.
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38. 71.05 (1) (c) 6p. of the statutes is created to read:
71.05 (1) (c) 6p. A sponsoring municipality borrowing to assist a local exposition district created under subch. II of ch. 229.
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39. 71.26 (1m) (n) of the statutes is created to read:
71.26 (1m) (n) Those issued by a sponsoring municipality to assist a local exposition district created under subch. II of ch. 229.
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44. 77.22 (1) of the statutes is amended to read:
77.22 (1) There is imposed on the grantor of real estate a real estate transfer fee at the rate of 30 cents for each $100 of value or fraction thereof on every conveyance not exempted or excluded under this subchapter. In regard to land contracts the value is the total principal amount that the buyer agrees to pay the seller for the real estate. This fee shall be collected by the register at the time the instrument of conveyance is submitted for recording. Except as provided in s. 77.255, at the time of submission the grantee or his or her duly authorized agent or other person acquiring an ownership interest under the instrument, or the clerk of court or judgment creditor in the case of a foreclosure under s. 846.16 (1), shall execute a return, signed by both grantor and grantee, on the form prescribed under sub. (2). The register shall enter the fee paid on the face of the deed or other instrument of conveyance before recording, and, except as provided in s. 77.255, submission of a completed real estate transfer return and collection by the register of the fee shall be prerequisites to acceptance of the conveyance for recording. The register shall have no duty to determine either the correct value of the real estate transferred or the validity of any exemption or exclusion claimed. If the transfer is not subject to a fee as provided in this subchapter, the reason for exemption shall be stated on the face of the conveyance to be recorded by reference to the proper subsection under s. 77.25.
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45. 77.54 (62) of the statutes is created to read:
77.54 (62) The sales price from the sale of building materials, supplies, and equipment and the sale of services described in s. 77.52 (2) (a) 20. to; and the storage, use, or other consumption of the same property and services by; owners, lessees, contractors, subcontractors, or builders if that property or service is acquired solely for or used solely in, the construction or development of sports and entertainment arena facilities, as defined in s. 229.41 (11g), but not later than one year after the secretary of administration issues the certification under s. 229.42 (4e) (d).
60,45d
Section 45d. 77.98 (3) of the statutes is amended to read:
77.98 (3) For Except as provided in sub. (4), for purposes of sub. (1) (a), "premises" shall be broadly construed and shall include the lobby, aisles, and auditorium of a theater or the seating, aisles, and parking area of an arena, a rink, or a stadium, or the parking area of a drive-in or an outdoor theater. The premises of a caterer with respect to catered meals or beverages shall be the place where served.
60,45e
Section 45e. 77.98 (4) of the statutes is created to read:
77.98 (4) (a) Except as provided in par. (b), the tax imposed under this section shall not be imposed on the sale of alcoholic beverages, candy, prepared food, or soft drinks sold by a person engaged in the retail trade as a food and beverage store, as classified under sector 44-45, subsector 445, of the North American Industry Classification System, 1997 edition, published by the U.S. office of management and budget, beginning on the first day of the calendar quarter that is at least 120 days after the date on which the bonds issued by the district under subch. II of ch. 229 during the first 60 months after April 26, 1994, and any debt issued to fund or refund those bonds, are retired. The district shall notify the department of revenue, in the manner prescribed by the department, when such bonds and debt are retired.
