AB853-ASA1,7,178 40.02 (36) "Governing body" means the legislature or the head of each state
9agency with respect to employes of that agency for the state, the common council in
10cities, the village board in villages, the town board in towns, the county board in
11counties, the school board in school districts, or the board, commission or other
12governing body having the final authority for any other unit of government, for any
13agency or instrumentality of 2 or more units of government, for any federated public
14library system established under s. 43.19 whose territory lies within a single county
15with a population of 500,000 or more, for a local exposition district created under
16subch. II of ch. 229 or for a family care district created under s. 46.2895, but does not
17include a local cultural arts district created under subch. V of ch. 229
.
AB853-ASA1, s. 14 18Section 14. 66.04 (1) of the statutes is renumbered 66.04 (1e).
AB853-ASA1, s. 15 19Section 15. 66.04 (1a) of the statutes is created to read:
AB853-ASA1,7,2220 66.04 (1a) Definition. In this section, "governing board" has the meaning given
21under s. 34.01 (1) but does not include a local cultural arts district board created
22under subch. V of ch. 229.
AB853-ASA1, s. 16 23Section 16. 66.04 (2) (a) (intro.) of the statutes is amended to read:
AB853-ASA1,8,3
166.04 (2) (a) (intro.) Any county, city, village, town, school district, drainage
2district, technical college district or other governing board as defined by s. 34.01 (1)
3may invest any of its funds not immediately needed in any of the following:
AB853-ASA1, s. 17 4Section 17. 66.04 (2) (a) 3t. of the statutes is created to read:
AB853-ASA1,8,65 66.04 (2) (a) 3t. Bonds issued by a local cultural arts district under subch. V of
6ch. 229.
AB853-ASA1, s. 18 7Section 18. 66.066 (1) (a) of the statutes is amended to read:
AB853-ASA1,8,178 66.066 (1) (a) "Municipality" means any city, village, town, county, commission
9created by contract under s. 66.30, public inland lake protection and rehabilitation
10district established under s. 33.23, 33.235 or 33.24, metropolitan sewerage district
11created under ss. 66.20 to 66.26 or 66.88 to 66.918, town sanitary district under
12subch. IX of ch. 60, a local professional baseball park district created under subch.
13III of ch. 229, a local cultural arts district created under subch. V of ch. 229 or a
14municipal water district or power district under ch. 198 and any other public or
15quasi-public corporation, officer, board or other public body empowered to borrow
16money and issue obligations to repay the same out of revenues. "Municipality" does
17not include the state or a local exposition district created under subch. II of ch. 229.
AB853-ASA1, s. 19 18Section 19. 66.066 (5) of the statutes is renumbered 66.066 (5) (a).
AB853-ASA1, s. 20 19Section 20. 66.066 (5) (c) of the statutes is created to read:
AB853-ASA1,8,2120 66.066 (5) (c) Revenue bonds issued by a local cultural arts district created
21under subch. V of ch. 229 are subject to the provisions in ss. 229.849 to 229.853.
AB853-ASA1, s. 21 22Section 21. 66.067 of the statutes is amended to read:
AB853-ASA1,9,6 2366.067 Public works projects. For financing purposes, garbage
24incinerators, toll bridges, swimming pools, tennis courts, parks, playgrounds, golf
25links, bathing beaches, bathhouses, street lighting, city halls, village halls, town

1halls, courthouses, jails, schools, cooperative educational service agencies, hospitals,
2homes for the aged or indigent, child care centers, as defined in s. 231.01 (3c),
3regional projects, waste collection and disposal operations, systems of sewerage,
4local professional baseball park facilities, local cultural arts facilities and any and
5all other necessary public works projects undertaken by any municipality are public
6utilities within the meaning of s. 66.066.
AB853-ASA1, s. 22 7Section 22. 66.30 (1) (a) of the statutes, as affected by 1999 Wisconsin Act 9,
8is amended to read:
AB853-ASA1,9,199 66.30 (1) (a) In this section "municipality" means the state or any department
10or agency thereof, or any city, village, town, county, school district, public library
11system, public inland lake protection and rehabilitation district, sanitary district,
12farm drainage district, metropolitan sewerage district, sewer utility district, solid
13waste management system created under s. 59.70 (2), local exposition district
14created under subch. II of ch. 229, local professional baseball park district created
15under subch. III of ch. 229, local cultural arts district created under subch. V of ch.
16229,
family care district under s. 46.2895, water utility district, mosquito control
17district, municipal electric company, county or city transit commission, commission
18created by contract under this section, taxation district or regional planning
19commission.
AB853-ASA1, s. 23 20Section 23. 70.11 (40) of the statutes is created to read:
AB853-ASA1,9,2221 70.11 (40) Local cultural arts district. Property of a local cultural arts
22district under subch. V of ch. 229, except any of the following:
AB853-ASA1,9,2523 (a) Property that is not a part of the physical structure of a cultural arts facility,
24as defined under s. 229.841 (5), if that property is used for a retail business or a
25restaurant, unless the retail business or restaurant is operated by the local cultural

1arts district or by a corporation, organization or association described in section 501
2(c) 3 of the Internal Revenue Code that is exempt from taxation under section 501
3(a) of the Internal Revenue Code.
AB853-ASA1,10,54 (b) A parking lot or parking structure that is not used to support the operation
5of a cultural arts facility, as defined under s. 229.841 (5).
AB853-ASA1, s. 24 6Section 24. 71.05 (1) (c) 6. of the statutes is created to read:
AB853-ASA1,10,77 71.05 (1) (c) 6. A local cultural arts district created under subch. V of ch. 229.
AB853-ASA1, s. 25 8Section 25. 71.26 (1) (bm) of the statutes is amended to read:
AB853-ASA1,10,129 71.26 (1) (bm) Certain local districts. Income of a local exposition district
10created under subch. II of ch. 229 or, a local professional baseball park district
11created under subch. III of ch. 229 or a local cultural arts district created under
12subch. V of ch. 229
.
AB853-ASA1, s. 26 13Section 26. 71.26 (1m) (g) of the statutes is amended to read:
AB853-ASA1,10,1514 71.26 (1m) (g) Those issued under s. 66.066 by a local professional baseball
15park district or a local cultural arts district.
AB853-ASA1, s. 27 16Section 27. 71.36 (1m) of the statutes is amended to read:
AB853-ASA1,11,1217 71.36 (1m) A tax-option corporation may deduct from its net income all
18amounts included in the Wisconsin adjusted gross income of its shareholders, the
19capital gain deduction under s. 71.05 (6) (b) 9. and all amounts not taxable to
20nonresident shareholders under ss. 71.04 (1) and (4) to (9) and 71.362. For purposes
21of this subsection, interest on federal obligations, obligations issued under s. 66.066
22by a local professional baseball park district or a local cultural arts district,
23obligations issued under ss. 66.40, 66.431 and 66.4325, obligations issued under s.
24234.65 to fund an economic development loan to finance construction, renovation or
25development of property that would be exempt under s. 70.11 (36) and obligations

1issued under subch. II of ch. 229 is not included in shareholders' income. The
2proportionate share of the net loss of a tax-option corporation shall be attributed and
3made available to shareholders on a Wisconsin basis but subject to the limitation and
4carry-over rules as prescribed by section 1366 (d) of the internal revenue code. Net
5operating losses of the corporation to the extent attributed or made available to a
6shareholder may not be used by the corporation for further tax benefit. For purposes
7of computing the Wisconsin adjusted gross income of shareholders, tax-option items
8shall be reported by the shareholders and those tax-option items, including capital
9gains and losses, shall retain the character they would have if attributed to the
10corporation, including their character as business income. In computing the tax
11liability of a shareholder, no credit against gross tax that would be available to the
12tax-option corporation if it were a nontax-option corporation may be claimed.
AB853-ASA1, s. 28 13Section 28. 71.45 (1t) (g) of the statutes is amended to read:
AB853-ASA1,11,1514 71.45 (1t) (g) Those issued under s. 66.066 by a local professional baseball park
15district or a local cultural arts district.
AB853-ASA1, s. 29 16Section 29. 77.54 (9a) (h) of the statutes is created to read:
AB853-ASA1,11,1717 77.54 (9a) (h) A local cultural arts district under subch. V of ch. 229.
AB853-ASA1, s. 30 18Section 30. 111.02 (7) of the statutes is amended to read:
AB853-ASA1,12,219 111.02 (7) The term "employer" means a person who engages the services of an
20employe, and includes any person acting on behalf of an employer within the scope
21of his or her authority, express or implied, but shall not include the state or any
22political subdivision thereof, or any labor organization or anyone acting in behalf of
23such organization other than when it is acting as an employer in fact. For purposes
24of this subsection, a person who engages the services of an employe includes the

1University of Wisconsin Hospitals and Clinics Authority and a local cultural arts
2district created under subch. V of ch. 229
.
AB853-ASA1, s. 31 3Section 31. 111.70 (1) (j) of the statutes, as affected by 1999 Wisconsin Act 9,
4is amended to read:
AB853-ASA1,12,105 111.70 (1) (j) "Municipal employer" means any city, county, village, town,
6metropolitan sewerage district, school district, family care district or any other
7political subdivision of the state that engages the services of an employe and includes
8any person acting on behalf of a municipal employer within the scope of the person's
9authority, express or implied, but specifically does not include a local cultural arts
10district created under subch. V of ch. 229
.
AB853-ASA1, s. 32 11Section 32. 219.09 (1) (f) of the statutes is created to read:
AB853-ASA1,12,1312 219.09 (1) (f) Bonds issued by a local cultural arts district under subch. V of ch.
13229.
AB853-ASA1, s. 33 14Section 33. Subchapter V of chapter 229 [precedes 229.840] of the statutes is
15created to read:
AB853-ASA1,12,1616 chapter 229
AB853-ASA1,12,1917 Subchapter V
18 Local cultural
19 arts districts
AB853-ASA1,13,2 20229.840 Legislative declaration. (1) The legislature determines that this
21subchapter serves a statewide public purpose by assisting the development of
22cultural arts facilities in the state, which provide educational and recreational
23opportunities for Wisconsin residents, by enhancing the appreciation of the arts
24among the states' residents, by encouraging economic development and tourism, by

1reducing unemployment and by bringing needed capital into the state for the benefit
2and welfare of people throughout the state.
AB853-ASA1,13,8 3(2) The legislature determines that cultural arts districts in populous cities
4serve a public purpose in those cities by providing educational and recreational
5opportunities for residents of those cities, by enhancing the appreciation of the arts
6among the residents of those cities, by encouraging economic development and
7tourism, by reducing unemployment and by bringing needed capital into those cities
8for the benefit and welfare of people in those cities.
AB853-ASA1,13,9 9229.841 Definitions. In this subchapter:
AB853-ASA1,13,11 10(1) "Bond" means any bond, note or other obligation issued under s. 66.066 by
11a district.
AB853-ASA1,13,15 12(2) "Bond resolution" means a resolution of the district board authorizing the
13issuance of, or providing terms and conditions related to, bonds and includes, where
14appropriate, any trust agreement, trust indenture, indenture of mortgage or deed of
15trust providing terms and conditions for bonds.
AB853-ASA1,13,21 16(3) "County executive" means the county executive or, if the county does not
17have a county executive, the chairperson of the county board of supervisors, of the
18county in which the sponsoring city is located. If a sponsoring city is located in more
19than one county, the city shall be considered to be located solely in the county in
20which the greatest percentage of its territory is located at the time a district is
21created.
AB853-ASA1,13,24 22(4) "Cultural arts activity" means any performance, program, concert, exhibit,
23show, broadcast or other activity with any artistic or cultural significance, or any
24related or incidental activity.
AB853-ASA1,14,6
1(5) "Cultural arts facilities" means district property, tangible or intangible,
2owned in whole or in part, operated or leased by a district that is principally for a
3cultural arts activity including auditoriums, music halls, exhibit halls, theaters,
4practice facilities, dressing rooms, parking lots, garages, restaurants, concession
5facilities, entertainment facilities, transportation facilities and other functionally
6related or auxiliary facilities or structures.
AB853-ASA1,14,7 7(6) "District" means a district created under this subchapter.
AB853-ASA1,14,8 8(7) "District board" means the governing board of a district.
AB853-ASA1,14,9 9(8) "Mayor" means the mayor of a sponsoring city.
AB853-ASA1,14,10 10(9) "Populous city" means any city with a population of more than 150,000.
AB853-ASA1,14,12 11(10) "Sponsoring city" means a populous city that creates a district under this
12subchapter.
AB853-ASA1,14,17 13229.842 Creation and organization. (1) A sponsoring city may create a
14special purpose district that is a local governmental unit, that is a body corporate and
15politic, that is separate and distinct from, and independent of, the state and the
16sponsoring city, that has the powers under s. 229.844 and the name of which includes
17"Cultural Arts District", if all of the following occur:
AB853-ASA1,14,1918 (a) The mayor issues a written proclamation declaring the need for establishing
19a district.
AB853-ASA1,14,2320 (b) The sponsoring city's common council adopts a resolution that approves the
21mayor's proclamation, and delivers a copy of the resolution to the governor. The
22resolution under this paragraph may contain a procedure that the mayor must follow
23in appointing persons to the board under sub. (2) (c).
AB853-ASA1,15,3
1(c) If the sponsoring city is not a 1st class city, the resolution under par. (b)
2specifies the area of the district's jurisdiction, as described in s. 229.843 (1), within
3which the district board may exercise its power of eminent domain.
AB853-ASA1,15,8 4(2) A district is governed by its district board. If the sponsoring city is a 1st class
5city, sub. (4) applies but pars. (a) to (d) and sub. (3) do not apply and the 1st class city's
6common council shall determine the membership, structure, qualifications and
7selection procedures for the district board. If the sponsoring city is not a 1st class city,
8the district board shall consist of the following members, subject to sub. (4):
AB853-ASA1,15,119 (a) The following persons, or their designees, shall be ex-officio members of the
10board, except that a designee serves at the pleasure of his or her appointing
11authority:
AB853-ASA1,15,1212 1. The governor.
AB853-ASA1,15,1313 2. The mayor.
AB853-ASA1,15,1414 3. The county executive.
AB853-ASA1,15,2115 (b) Three persons appointed by the governor, one of whom shall be selected from
16a list of 3 to 5 names that is submitted by the Board of Regents of the University of
17Wisconsin System. Of the remaining 2 appointees under this paragraph, at least one
18of the appointees shall have a demonstrated interest in cultural arts activities and
19one of the appointees may be an elective state official. A person appointed under this
20paragraph may take his or her seat immediately upon appointment and
21qualification.
AB853-ASA1,16,522 (c) Subject to sub. (1) (b), 6 persons appointed by the mayor, one of whom shall
23be selected from a list of 3 to 5 names that is submitted by the school board of the
24school district in which the greatest percentage of the sponsoring city's territory is
25located. Of the remaining 5 appointees under this paragraph, at least 2 of the

1appointees shall have a demonstrated interest in cultural arts activities and not
2more than 3 of the appointees may be elective city officials. A person appointed under
3this paragraph may take his or her seat immediately upon appointment and
4qualification, subject to any procedures specified by the common council under sub.
5(1) (b).
AB853-ASA1,16,86 (d) One person appointed by the county executive, who may not be a county
7official. A person appointed under this paragraph may take his or her seat
8immediately upon appointment and qualification.
AB853-ASA1,16,10 9(3) (a) The persons appointed under sub. (2) (b) to (d) shall serve staggered
10terms of 4 years expiring on July 1, except that:
AB853-ASA1,16,1211 1. The initial term of the director appointed by the county executive shall expire
12on July 1 of the 3rd year beginning after the year of creation of a district.
AB853-ASA1,16,1513 2. The initial term of one director appointed by the governor and 2 directors
14appointed by the mayor shall expire on July 1 of the 4th year beginning after the year
15of creation of a district.
AB853-ASA1,16,1816 3. The initial term of one director appointed by the governor and 2 directors
17appointed by the mayor shall expire on July 1 of the 5th year beginning after the year
18of creation of a district.
AB853-ASA1,16,2119 4. The initial term of one director appointed by the governor and 2 directors
20appointed by the mayor shall expire on July 1 of the 6th year beginning after the year
21of creation of a district.
AB853-ASA1,16,2322 (b) The governor and mayor shall each designate with their initial
23appointments the terms to which directors have been appointed.
AB853-ASA1,17,824 (c) Persons appointed under sub. (2) (b) to (d) must have resided within 25 miles
25of the sponsoring city's city hall for at least one year before their appointment.

1Persons appointed under sub. (2) (b) to (d) may be removed from the district board
2before the expiration of their terms by the appointing authority but only for cause,
3as defined in s. 17.16 (2). Vacancies shall be filled by the appointing authority who
4appointed the person whose office is vacant. A person appointed to fill a vacancy
5under sub. (2) (b) to (d) shall serve for the remainder of the unexpired term to which
6he or she is appointed. The appointing authorities shall confer with one another
7regarding their appointments with a view toward achieving diversity on the district
8board.
AB853-ASA1,17,17 9(4) If the sponsoring city's common council determines that another city or a
10village or town having territory located within 25 miles of the sponsoring city's city
11hall provides substantial support to the district, the council may increase the size of
12the district board to include as a member the mayor, village president or town board
13chair of that city, village or town, or the designee of such a mayor, village president
14or town board chair. If the sponsoring city's common council subsequently
15determines that the other city or the village or town no longer provides substantial
16support to the district, the council may decrease the size of the district board to
17exclude that member.
AB853-ASA1,17,22 18(5) The district board shall elect from its membership a chairperson, a vice
19chairperson, a secretary and a treasurer. A majority of the current membership of
20the district board constitutes a quorum to do business. The district may take action
21based on the affirmative vote of a majority of those members of the district board who
22are present at a meeting of the district board.
AB853-ASA1,17,24 23(6) The members of the district board shall be reimbursed by the district for
24their actual and necessary expenses incurred in the performance of their duties.
AB853-ASA1,18,3
1(7) Upon the appointment and qualification of at least 7 of the members of a
2district board, the district board may exercise the powers and duties of a district
3board under this subchapter.
AB853-ASA1,18,5 4(8) At its first meeting, the district board shall name the district, and the name
5shall include "Cultural Arts District".
AB853-ASA1,18,7 6229.843 Jurisdiction. (1) Except as provided under s. 229.844 (4) (c), a
7district's jurisdiction shall be the boundaries of the sponsoring city.
AB853-ASA1,18,9 8(2) A district's jurisdiction and powers remain in effect even if the sponsoring
9city, after the creation of the district, is no longer a populous city.
AB853-ASA1,18,12 10229.844 Powers of a district. A district has all of the powers necessary or
11convenient to carry out the purposes and provisions of this subchapter. In addition
12to all other powers granted by this subchapter, a district may do all of the following:
AB853-ASA1,18,13 13(1) Adopt bylaws to govern the district's activities, subject to this subchapter.
AB853-ASA1,18,14 14(2) Sue and be sued in its own name, plead and be impleaded.
AB853-ASA1,18,15 15(3) Maintain an office.
AB853-ASA1,18,17 16(4) In connection with cultural arts facilities or in support of any cultural arts
17activity:
AB853-ASA1,18,2018 (a) Acquire, construct, equip, maintain, improve, operate and manage the
19cultural arts facilities as a revenue-generating enterprise or otherwise, or engage
20other persons to do these things.
AB853-ASA1,18,2221 (b) Acquire; lease, as lessor or lessee; use; or transfer property within or outside
22of the district's jurisdiction.
AB853-ASA1,18,2523 (c) 1. If the district's sponsoring city is not a 1st class city, acquire property by
24condemnation, subject to the limits specified in the resolution under s. 229.842 (1)
25(c) or the ordinance or resolution under s. 229.846 (6).
Loading...
Loading...