AB1-ASA,11,54 25.17 (3) (b) 10. Bonds issued by a local professional baseball park district
5created under subch. III of ch. 229.
AB1-ASA, s. 19 6Section 19. 25.50 (1) (d) of the statutes, as affected by 1995 Wisconsin Act 27,
7is amended to read:
AB1-ASA,11,158 25.50 (1) (d) "Local government" means any county, town, village, city, power
9district, sewerage district, drainage district, town sanitary district, public inland
10lake protection and rehabilitation district, local professional baseball park district
11created under subch. III of ch. 229,
public library system, school district or technical
12college district in this state, any commission, committee, board or officer of any
13governmental subdivision of this state, any court of this state, other than the court
14of appeals or the supreme court, or any authority created under s. 231.02, 233.02 or
15234.02.
AB1-ASA, s. 20 16Section 20. 66.04 (2) (a) 3p. of the statutes is created to read:
AB1-ASA,11,1817 66.04 (2) (a) 3p. Bonds issued by a local professional baseball park district
18created under subch. III of ch. 229.
AB1-ASA, s. 21 19Section 21. 66.066 (1) (a) of the statutes is amended to read:
AB1-ASA,12,420 66.066 (1) (a) "Municipality" means any city, village, town, county, commission
21created by contract under s. 66.30, public inland lake protection and rehabilitation
22district established under s. 33.23, 33.235 or 33.24, metropolitan sewerage district
23created under ss. 66.20 to 66.26 or 66.88 to 66.918, town sanitary district under
24subch. IX of ch. 60, a local professional baseball park district created under subch.
25III of ch. 229
or a municipal water district or power district under ch. 198 and any

1other public or quasi-public corporation, officer, board or other public body
2empowered to borrow money and issue obligations to repay the same out of revenues.
3"Municipality" does not include the state or a local exposition district created under
4subch. II of ch. 229.
AB1-ASA, s. 22 5Section 22. 66.066 (1) (c) of the statutes is amended to read:
AB1-ASA,12,106 66.066 (1) (c) "Revenue" means all moneys received from any source by a public
7utility and all rentals and fees and in the case of a local professional baseball park
8district created under subch. III of ch. 229 includes tax revenues deposited into a
9special fund under s. 229.685 and payments made into a special debt service reserve
10fund under s. 229.74
.
AB1-ASA, s. 23 11Section 23. 66.066 (5) of the statutes is created to read:
AB1-ASA,12,1312 66.066 (5) Revenue bonds issued by a local professional baseball park district
13created under subch. III of ch. 229 are subject to the provisions in ss. 229.72 to 229.81.
AB1-ASA, s. 24 14Section 24. 66.067 of the statutes is amended to read:
AB1-ASA,12,22 1566.067 Public works projects. For financing purposes, garbage
16incinerators, toll bridges, swimming pools, tennis courts, parks, playgrounds, golf
17links, bathing beaches, bathhouses, street lighting, city halls, village halls, town
18halls, courthouses, jails, schools, cooperative educational service agencies, hospitals,
19homes for the aged or indigent, regional projects, waste collection and disposal
20operations, systems of sewerage, local professional baseball park facilities and any
21and all other necessary public works projects undertaken by any municipality are
22public utilities within the meaning of s. 66.066.
AB1-ASA, s. 25 23Section 25. 66.30 (1) (a) of the statutes is amended to read:
AB1-ASA,13,724 66.30 (1) (a) In this section "municipality" means the state or any department
25or agency thereof, or any city, village, town, county, school district, public library

1system, public inland lake protection and rehabilitation district, sanitary district,
2farm drainage district, metropolitan sewerage district, sewer utility district, solid
3waste management system created under s. 59.07 (135), local exposition district
4created under subch. II of ch. 229, local professional baseball park district created
5under subch. III of ch. 229,
water utility district, mosquito control district, municipal
6electric company, county or city transit commission, commission created by contract
7under this section, taxation district or regional planning commission.
AB1-ASA, s. 26 8Section 26. 71.05 (1) (c) of the statutes is renumbered 71.05 (1) (c) (intro.) and
9amended to read:
AB1-ASA,13,1110 71.05 (1) (c) Certain interest income. (intro.) Interest received on bonds or
11notes issued by the any of the following:
AB1-ASA,13,15 121. The Wisconsin housing and economic development authority under s.
13234.65, if the bonds are used to fund an economic development loan to finance
14construction, renovation or development of property that would be exempt under s.
1570.11 (36).
AB1-ASA, s. 27 16Section 27. 71.05 (1) (c) 4. of the statutes is created to read:
AB1-ASA,13,1817 71.05 (1) (c) 4. A local professional baseball park district created under subch.
18III of ch. 229.
AB1-ASA, s. 28 19Section 28. 71.05 (1) (d) (title) of the statutes is repealed.
AB1-ASA, s. 29 20Section 29. 71.05 (1) (d) of the statutes is renumbered 71.05 (1) (c) 2. and
21amended to read:
AB1-ASA,13,2322 71.05 (1) (c) 2. Interest received on bonds issued by the The Wisconsin housing
23and economic development authority, if the bonds are to fund a loan under s. 234.935.
AB1-ASA, s. 30 24Section 30. 71.05 (1) (e) (title) of the statutes is repealed.
AB1-ASA, s. 31
1Section 31. 71.05 (1) (e) of the statutes is renumbered 71.05 (1) (c) 3. and
2amended to read:
AB1-ASA,14,43 71.05 (1) (c) 3. Interest received on bonds issued by a A local exposition district
4created under subch. II of ch. 229.
AB1-ASA, s. 32 5Section 32. 71.26 (1) (bm) of the statutes is amended to read:
AB1-ASA,14,86 71.26 (1) (bm) (title) Certain local districts. Income of a local exposition district
7created under subch. II of ch. 229 or a local professional baseball park district created
8under subch. III of ch. 229
.
AB1-ASA, s. 33 9Section 33. 71.26 (1m) (g) of the statutes is created to read:
AB1-ASA,14,1110 71.26 (1m) (g) Those issued under s. 66.066 by a local professional baseball
11park district.
AB1-ASA, s. 34 12Section 34. 71.36 (1m) of the statutes, as affected by 1995 Wisconsin Act 27,
13is amended to read:
AB1-ASA,15,914 71.36 (1m) A tax-option corporation may deduct from its net income all
15amounts included in the Wisconsin adjusted gross income of its shareholders, the
16capital gain deduction under s. 71.05 (6) (b) 9. and all amounts not taxable to
17nonresident shareholders under ss. 71.04 (1) and (4) to (9) and 71.362. For purposes
18of this subsection, interest on federal obligations, obligations issued under s. 66.066
19by a local professional baseball park district,
obligations issued under ss. 66.40,
2066.431 and 66.4325, obligations issued under s. 234.65 to fund an economic
21development loan to finance construction, renovation or development of property
22that would be exempt under s. 70.11 (36) and obligations issued under subch. II of
23ch. 229 is not included in shareholders' income. The proportionate share of the net
24loss of a tax-option corporation shall be attributed and made available to
25shareholders on a Wisconsin basis but subject to the limitation and carry-over rules

1as prescribed by section 1366 (d) of the internal revenue code. Net operating losses
2of the corporation to the extent attributed or made available to a shareholder may
3not be used by the corporation for further tax benefit. For purposes of computing the
4Wisconsin adjusted gross income of shareholders, tax-option items shall be reported
5by the shareholders and those tax-option items, including capital gains and losses,
6shall retain the character they would have if attributed to the corporation, including
7their character as business income. In computing the tax liability of a shareholder,
8no credit against gross tax that would be available to the tax-option corporation if
9it were a nontax-option corporation may be claimed.
AB1-ASA, s. 35 10Section 35. 71.45 (1t) (g) of the statutes is created to read:
AB1-ASA,15,1211 71.45 (1t) (g) Those issued under s. 66.066 by a local professional baseball park
12district.
AB1-ASA, s. 36 13Section 36. Chapter 77 (title) of the statutes is amended to read:
AB1-ASA,15,2314 CHAPTER 77
15 TAXATION OF FOREST CROPLANDS;
16 REAL ESTATE TRANSFER FEES;
17 SALES AND USE TAXES;
18 COUNTY and special district
19 SALES AND USE TAXES;
20 MANAGED FOREST LAND;
21 TEMPORARY RECYCLING SURCHARGE;
22 LOCAL FOOD AND BEVERAGE TAX;
23 LOCAL RENTAL CAR TAX
AB1-ASA, s. 37 24Section 37. Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes
25is amended to read:
AB1-ASA,16,1
1CHAPTER 77
AB1-ASA,16,42 SUBCHAPTER V
3 COUNTY and special district
4 SALES AND USE TAXES
AB1-ASA, s. 38 5Section 38. 77.705 of the statutes is created to read:
AB1-ASA,16,11 677.705 Adoption by resolution. A local professional baseball park district
7created under subch. III of ch. 229, by resolution under s. 229.68 (15), may impose
8a sales tax and a use tax under this subchapter at a rate of no more than 0.1% of the
9gross receipts or sales price. Those taxes may be imposed only in their entirety. The
10resolution shall be effective on the first day of the first month that begins at least 30
11days after the adoption of the resolution.
AB1-ASA, s. 39 12Section 39. 77.707 of the statutes is created to read:
AB1-ASA,16,19 1377.707 Sunset. Retailers and the department of revenue may not collect a tax
14under s. 77.705 for any local professional baseball park district created under subch.
15III of ch. 229 after the calendar quarter during which the local professional baseball
16park district board makes a certification to the department of revenue under s.
17229.685 (2), except that the department of revenue may collect from retailers taxes
18that accrued before that calendar quarter and fees, interest and penalties that relate
19to those taxes.
AB1-ASA, s. 40 20Section 40. 77.71 (intro.) and (1) of the statutes are amended to read:
AB1-ASA,16,24 2177.71 (title) Imposition of county and special district sales and use
22taxes.
(intro.) Whenever a county sales and use tax ordinance is adopted under s.
2377.70 or a special district resolution is adopted under s. 77.705, the following taxes
24are imposed:
AB1-ASA,17,8
1(1) For the privilege of selling, leasing or renting tangible personal property
2and for the privilege of selling, performing or furnishing services a sales tax is
3imposed upon retailers at the rate of 0.5% in the case of a county tax or at the rate
4under s. 77.705 in the case of a special district tax
of the gross receipts from the sale,
5lease or rental of tangible personal property, except property taxed under sub. (4),
6sold, leased or rented at retail in the county or special district or from selling,
7performing or furnishing services described under s. 77.52 (2) in the county or special
8district
.
AB1-ASA, s. 41 9Section 41. 77.71 (2) of the statutes, as affected by 1995 Wisconsin Act 27, is
10amended to read:
AB1-ASA,17,2211 77.71 (2) An excise tax is imposed at the rate of 0.5% in the case of a county tax
12or at the rate under s. 77.705 in the case of a special district tax
of the sales price upon
13every person storing, using or otherwise consuming in the county or special district
14tangible personal property or services if the property or service is subject to the state
15use tax under s. 77.53, except that a receipt indicating that the tax under sub. (1),
16(3) or (4) has been paid relieves the buyer of liability for the tax under this subsection
17and except that if the buyer has paid a similar local tax in another state on a purchase
18of the same property or services that tax shall be credited against the tax under this
19subsection and except that for motor vehicles that are used for a purpose in addition
20to retention, demonstration or display while held for sale in the regular course of
21business by a dealer the tax under this subsection is imposed not on the sales price
22but on the amount under s. 77.53 (1m).
AB1-ASA, s. 42 23Section 42. 77.71 (3) and (4) of the statutes are amended to read:
AB1-ASA,18,824 77.71 (3) An excise tax is imposed upon a contractor engaged in construction
25activities within the county or special district, at the rate of 0.5% in the case of a

1county tax or at the rate under s. 77.705 in the case of a special district tax
of the sales
2price of tangible personal property that is used in constructing, altering, repairing
3or improving real property and that becomes a component part of real property in
4that county or special district, unless the contractor has paid the sales tax of a county
5in the case of a county tax or of a special district in the case of a special district tax
6in this state on that property, and except that if the buyer has paid a similar local
7sales tax in another state on a purchase of the same property that tax shall be
8credited against the tax under this subsection.
AB1-ASA,18,18 9(4) An excise tax is imposed at the rate of 0.5% in the case of a county tax or
10at the rate under s. 77.705 in the case of a special district tax
of the sales price upon
11every person storing, using or otherwise consuming a motor vehicle, boat,
12snowmobile, mobile home not exceeding 45 feet in length, trailer, semitrailer,
13all-terrain vehicle or aircraft, if that property must be registered or titled with this
14state and if that property is to be customarily kept in a county that has in effect an
15ordinance under s. 77.70 or in a special district that has in effect a resolution under
16s. 77.705
, except that if the buyer has paid a similar local sales tax in another state
17on a purchase of the same property that tax shall be credited against the tax under
18this subsection.
AB1-ASA, s. 43 19Section 43. 77.73 of the statutes is amended to read:
AB1-ASA,18,24 2077.73 Jurisdiction to tax. (1) Retailers making deliveries in their
21company-operated vehicles of tangible personal property, or of property on which
22taxable services were performed, to purchasers in a county or special district are
23doing business in that county or special district, and that county or special district
24has jurisdiction to impose the taxes under this subchapter on them.
AB1-ASA,19,6
1(2) Counties and special districts do not have jurisdiction to impose the tax
2under s. 77.71 (2) in regard to tangible personal property purchased in a sale that is
3consummated in another county or special district in this state that does not have
4in effect an ordinance or resolution imposing the taxes under this subchapter and
5later brought by the buyer into the county or special district that has imposed a tax
6under s. 77.71 (2).
AB1-ASA, s. 44 7Section 44. 77.75 of the statutes is amended to read:
AB1-ASA,19,13 877.75 Reports. Every person subject to county or special district sales and use
9taxes shall, for each reporting period, record that person's sales made in the enacting
10county or special district that has imposed those taxes separately from sales made
11elsewhere in this state and report the measure of the county or special district sales
12and use taxes and the tax due thereon separately to the department of revenue on
13forms to be provided by the department.
AB1-ASA, s. 45 14Section 45. 77.76 (1) of the statutes is amended to read:
AB1-ASA,19,2015 77.76 (1) The department of revenue shall have full power to levy, enforce and
16collect county and special district sales and use taxes and may take any action,
17conduct any proceeding, impose interest and penalties and in all respects proceed as
18it is authorized to proceed for the taxes imposed by subch. III. The department of
19transportation and the department of natural resources may administer the county
20and special district sales and use taxes in regard to items under s. 77.61 (1).
AB1-ASA, s. 46 21Section 46. 77.76 (2) of the statutes is amended to read:
AB1-ASA,19,2522 77.76 (2) Judicial and administrative review of departmental determinations
23shall be as provided in subch. III for state sales and use taxes, and no county or
24special district
may intervene in any matter related to the levy, enforcement and
25collection of the taxes under this subchapter.
AB1-ASA, s. 47
1Section 47. 77.76 (3m) of the statutes is created to read:
AB1-ASA,20,242 77.76 (3m) From the appropriation under s. 20.835 (4) (gb) the department, for
3the first 2 years of collection, shall distribute 97% of the special district taxes
4reported for each special district that has imposed taxes under this subchapter,
5minus the special district portion of the retailers' discounts, to the special district no
6later than the end of the 3rd month following the end of the calendar quarter in which
7such amounts were reported. From the appropriation under s. 20.835 (4) (gb) the
8department, after the first 2 years of collection, shall distribute 98.5% of the special
9district taxes reported for each special district that has imposed taxes under this
10subchapter, minus the special district portion of the retailers' discount, to the special
11district no later than the end of the 3rd month following the end of the calendar
12quarter in which such amounts were reported. At the time of distribution the
13department shall indicate the taxes reported by each taxpayer. In this subsection,
14the "special district portion of the retailers' discount" is the amount determined by
15multiplying the total retailers' discount by a fraction the numerator of which is the
16gross special district sales and use taxes payable and the denominator of which is the
17sum of the gross state and special district sales and use taxes payable. The special
18district taxes distributed shall be increased or decreased to reflect subsequent
19refunds, audit adjustments and all other adjustments of the special district taxes
20previously distributed. Interest paid on refunds of special district sales and use taxes
21shall be paid from the appropriation under s. 20.835 (4) (gb) at the rate paid by this
22state under s. 77.60 (1) (a). Any special district receiving a report under this
23subsection is subject to the duties of confidentiality to which the department of
24revenue is subject under s. 77.61 (5).
AB1-ASA, s. 48 25Section 48. 77.77 of the statutes is amended to read:
AB1-ASA,21,6
177.77 Transitional provisions. (1) The gross receipts from services subject
2to the tax under s. 77.52 (2) are not subject to the county taxes under this subchapter,
3and the incremental amount of tax caused by a rate increase applicable to those
4services is not due, if those services are billed to the customer and paid for before the
5effective date of the county ordinance, special district resolution or rate increase,
6whether the service is furnished to the customer before or after that date.
AB1-ASA,21,11 7(2) Lease or rental receipts from tangible personal property that the lessor is
8obligated to furnish at a fixed price under a contract entered into before the effective
9date of a county ordinance or special district resolution are subject to the county taxes
10under this subchapter on the effective date of the ordinance or resolution, as provided
11for the state sales tax under s. 77.54 (18).
AB1-ASA,21,21 12(3) The sale of building materials to contractors engaged in the business of
13constructing, altering, repairing or improving real estate for others is not subject to
14the county taxes under this subchapter, and the incremental amount of tax caused
15by the rate increase applicable to those materials is not due, if the materials are
16affixed and made a structural part of real estate, and the amount payable to the
17contractor is fixed without regard to the costs incurred in performing a written
18contract that was irrevocably entered into prior to the effective date of the county
19ordinance, special district resolution or rate increase or that resulted from the
20acceptance of a formal written bid accompanied by a bond or other performance
21guaranty that was irrevocably submitted before that date.
AB1-ASA, s. 49 22Section 49. 77.78 of the statutes is amended to read:
AB1-ASA,22,4 2377.78 Registration. No motor vehicle, boat, snowmobile, mobile home not
24exceeding 45 feet in length, trailer, semitrailer, all-terrain vehicle or aircraft that is
25required to be registered by this state may be registered or titled by this state unless

1the registrant files a sales and use tax report and pays the county tax and special
2district tax
at the time of registering or titling to the state agency that registers or
3titles the property. That state agency shall transmit those tax revenues to the
4department of revenue.
AB1-ASA, s. 50 5Section 50. 219.09 (1) (c) of the statutes is created to read:
AB1-ASA,22,76 219.09 (1) (c) A local professional baseball park district created under subch.
7III of ch. 229.
AB1-ASA, s. 51 8Section 51. Subchapter III of chapter 229 [precedes 229.64] of the statutes is
9created to read:
AB1-ASA,22,1010 Chapter 229
AB1-ASA,22,1311 Subchapter III
12 Local professional
13 baseball park districts
AB1-ASA,22,23 14229.64 Legislative declaration. The legislature determines that the
15provision of assistance by state agencies to a district under this subchapter, any
16appropriation of funds to a district under this subchapter and the moral obligation
17pledge under s. 229.74 (7) serve a statewide public purpose by assisting the
18development of a professional baseball park in the state for providing recreation, by
19encouraging economic development and tourism, by reducing unemployment and by
20bringing needed capital into the state for the benefit and welfare of people
21throughout the state. The legislature determines that the taxes that may be imposed
22by a district under subch. V of ch. 77 are special taxes that are generated apart from
23any direct annual tax on taxable property.
AB1-ASA,22,24 24229.65 Definitions. In this subchapter:
AB1-ASA,23,5
1(1) "Baseball park facilities" means property, tangible or intangible, owned in
2whole or in substantial part, operated or leased by a district that is principally for
3professional baseball including parking lots, garages, restaurants, parks, concession
4facilities, entertainment facilities and transportation facilities, and other
5functionally related or auxiliary facilities or structures.
AB1-ASA,23,7 6(2) "Bond" means any bond, note or other obligation issued under s. 66.066 by
7a district.
AB1-ASA,23,11 8(3) "Bond resolution" means a resolution of the district board authorizing the
9issuance of, or providing terms and conditions related to, bonds and includes, where
10appropriate, any trust agreement, trust indenture, indenture of mortgage or deed of
11trust providing terms and conditions for bonds.
AB1-ASA,23,14 12(4) "Chief executive officer" means the county executive of a county or, if the
13county does not have a county executive, the chairperson of the county board of
14supervisors.
AB1-ASA,23,15 15(5) "District" means a special district created under this subchapter.
AB1-ASA,23,16 16(6) "District board" means the governing board of a district.
AB1-ASA,23,21 17229.66 Creation and organization. (1) There is created, for each
18jurisdiction under s. 229.67, a special district that is a local governmental unit, that
19is a body corporate and politic, that is separate and distinct from, and independent
20of, the state, that has the powers under s. 229.68 and the name of which includes
21"Professional Baseball Park District".
AB1-ASA,23,24 22(2) A district is governed by its district board. The district board may adopt
23bylaws to govern the district's activities, subject to this subchapter. The district
24board shall consist of the following members:
AB1-ASA,24,7
1(a) Seven persons appointed by the governor, 2 of whom reside within the
2largest county within the jurisdiction of the district, and, of the remaining
3appointees, at least one of whom resides within each of the other counties that are
4within the jurisdiction of the district. A person appointed under this paragraph may
5take his or her seat immediately upon appointment, subject to confirmation or
6rejection by the senate. At least one person appointed under this paragraph shall
7be a minority group member, as defined in s. 560.036 (1) (f).
AB1-ASA,24,128 (b) One person appointed by the chief executive officer of the most populous
9county within the jurisdiction of a district, who shall serve at the pleasure of the chief
10executive officer. A person appointed under this paragraph may take his or her seat
11immediately upon appointment, subject to confirmation or rejection by a majority of
12the members-elect of the county board.
AB1-ASA,24,1913 (c) One person appointed by the chief executive officer of the 2nd most populous
14county within the jurisdiction of a district, who shall serve at the pleasure of the chief
15executive officer, except that in single-county jurisdictions the person under this
16paragraph shall be appointed by the chief executive officer of that county and serve
17at the chief executive officer's pleasure. A person appointed under this paragraph
18may take his or her seat immediately upon appointment, subject to confirmation or
19rejection by a majority of the members-elect of the county board.
AB1-ASA,25,220 (d) One person appointed by the chief executive officer of the 3rd most populous
21county within the jurisdiction of a district, who shall serve at the pleasure of the chief
22executive officer, except that in single-county jurisdictions the person under this
23paragraph shall be appointed by the chief executive officer of that county and serve
24at the chief executive officer's pleasure. A person appointed under this paragraph

1may take his or her seat immediately upon appointment, subject to confirmation or
2rejection by a majority of the members-elect of the county board.
AB1-ASA,25,93 (e) One person appointed by the chief executive officer of the 4th most populous
4county within the jurisdiction of a district, who shall serve at the pleasure of the chief
5executive officer, except that in single-county jurisdictions the person under this
6paragraph shall be appointed by the chief executive officer of that county and serve
7at the chief executive officer's pleasure. A person appointed under this paragraph
8may take his or her seat immediately upon appointment, subject to confirmation or
9rejection by a majority of the members-elect of the county board.
AB1-ASA,25,1610 (f) One person appointed by the chief executive officer of the 5th most populous
11county within the jurisdiction of a district, who shall serve at the pleasure of the chief
12executive officer, except that in single-county jurisdictions the person under this
13paragraph shall be appointed by the chief executive officer of that county and serve
14at the chief executive officer's pleasure. A person appointed under this paragraph
15may take his or her seat immediately upon appointment, subject to confirmation or
16rejection by a majority of the members-elect of the county board.
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