Amendment ASA3-AB892

March 21, 2000 - Offered by Special committee on The Renovation of Lambeau Field.

AB892-ASA3,2,11 An Act to renumber 66.066 (5) and 77.707; to amend 13.94 (4) (a) 1., 13.94 (10), 16.70 (14), 18.03 (5s), 19.42 (13) (a), 19.59 (1) (a), 19.59 (1) (g) 1. a., 20.566 (1) (hp), 25.50 (1) (d), 32.02 (1), 66.04 (2) (a) (intro.), 66.066 (1) (a), 66.066 (1) (c), 66.067, 66.30 (1) (a), 71.26 (1) (bm), 71.26 (1m) (g), 71.36 (1m), 71.45 (1t) (g), 77.705 (title), 77.71, 77.76 (3m), 77.76 (4), 103.49 (3) (ar), 109.09 (1), 111.322 (2m) (c), 227.01 (13) (t), 779.14 (1m) (d) 2. b., 779.14 (1m) (d) 3. and 946.15; and to create 20.395 (1) (gv), 20.566 (1) (ge), 20.835 (4) (ge), 20.867 (5), 24.61 (2) (a) 8., 25.17 (3) (b) 11., 66.04 (2) (a) 3q., 66.066 (5) (b), 71.05 (1) (c) 5., 71.10 (5e), 77.54 (45), 77.706, 77.707 (2), 77.76 (3p), 85.62, 219.09 (1) (d), subchapter IV of chapter 229 [precedes 229.820] and 779.14 (4) of the statutes; relating to: creating a local professional football stadium district; giving a local professional football stadium district the authority to issue bonds and granting income tax exemptions for interest income on bonds issued by the district; creating an individual income tax checkoff for debt service payments for bonds related to a local professional football stadium district; making a state moral obligation pledge with respect to bonds issued by a local professional football stadium district; giving a local professional football stadium district the authority to impose a sales tax and a use tax; creating an income and franchise tax exemption for a local professional football stadium district; state aid for transportation facilities associated with a professional football team's home stadium; requiring a professional football team or a related party that enters into a contract with a local professional football stadium district that requires the team or related party to acquire and construct football stadium facilities to comply with the prevailing wage law; and making appropriations.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

AB892-ASA3, s. 1 Section 1. 13.94 (4) (a) 1. of the statutes, as affected by 1999 Wisconsin Act 9, is amended to read:

AB892-ASA3,3,4 13.94 (4) (a) 1. Every state department, board, examining board, affiliated credentialing board, commission, independent agency, council or office in the executive branch of state government; all bodies created by the legislature in the legislative or judicial branch of state government; any public body corporate and politic created by the legislature including specifically a professional baseball park district, a local professional football stadium district and a family care district created under s. 46.2895; every Wisconsin works agency under subch. III of ch. 49; every provider of medical assistance under subch. IV of ch. 49; technical college district boards; development zones designated under s. 560.71; every county department under s. 51.42 or 51.437; every nonprofit corporation or cooperative to which moneys are specifically appropriated by state law; and every corporation, institution, association or other organization which receives more than 50% of its annual budget from appropriations made by state law, including subgrantee or subcontractor recipients of such funds.

AB892-ASA3, s. 2 Section 2. 13.94 (10) of the statutes is amended to read:

AB892-ASA3,3,13 13.94 (10) Financial status of local certain professional baseball park sports districts. As promptly as possible following the end of each state fiscal biennium in which there are outstanding bonds or notes issued by a local professional baseball park district created under subch. III of ch. 229 that are subject to s. 229.74 (7) or by a local professional football stadium district created under subch. IV of ch. 229 that are subject to s. 229.830 (7), the legislative audit bureau shall submit a report to the cochairpersons of the joint committee on finance concerning the financial status of that district.

AB892-ASA3, s. 3 Section 3. 16.70 (14) of the statutes is amended to read:

AB892-ASA3,3,16 16.70 (14) "State" does not include a district created under subch. II or, III or IV of ch. 229.

AB892-ASA3, s. 4 Section 4. 18.03 (5s) of the statutes is amended to read:

AB892-ASA3,3,21 18.03 (5s) Upon the request of a local professional baseball park district created under subch. III of ch. 229 or a local professional football stadium district created under subch. IV of ch. 229, the commission may serve as financial consultant to assist and coordinate the issuance of the bonds of a district.

AB892-ASA3, s. 5 Section 5. 19.42 (13) (a) of the statutes is amended to read:

AB892-ASA3,4,3 19.42 (13) (a) All positions to which individuals are regularly appointed by the governor, except the position of trustee of any private higher educational institution receiving state appropriations and, the position of member of the district board of a local professional baseball park district created under subch. III of ch. 229 and the position of member of the district board of a local professional football stadium district created under subch. IV of ch. 229.

AB892-ASA3, s. 6 Section 6. 19.59 (1) (a) of the statutes is amended to read:

AB892-ASA3,4,14 19.59 (1) (a) No local public official may use his or her public position or office to obtain financial gain or anything of substantial value for the private benefit of himself or herself or his or her immediate family, or for an organization with which he or she is associated. A violation of this paragraph includes the acceptance of free or discounted admissions to a professional baseball or football game by a member of the district board of a local professional baseball park district created under subch. III of ch. 229 or a local professional football stadium district created under subch. IV of ch. 229. This paragraph does not prohibit a local public official from using the title or prestige of his or her office to obtain campaign contributions that are permitted and reported as required by ch. 11.

AB892-ASA3, s. 7 Section 7. 19.59 (1) (g) 1. a. of the statutes is amended to read:

AB892-ASA3,4,18 19.59 (1) (g) 1. a. "District" means a local professional baseball park district created under subch. III of ch. 229 or a local professional football stadium district created under subch. IV of ch. 229.

AB892-ASA3, s. 8 Section 8. 20.005 (3) (schedule) of the statutes: at the appropriate place, insert the following amounts for the purposes indicated: - See PDF for table - See PDF for table

AB892-ASA3, s. 9 Section 9. 20.395 (1) (gv) of the statutes is created to read:

AB892-ASA3,5,4 20.395 (1) (gv) Transportation aids to local professional football stadium districts. As a continuing appropriation, the amounts in the schedule for transportation aids to local professional football stadium districts under s. 85.62.

AB892-ASA3, s. 10 Section 10. 20.566 (1) (ge) of the statutes is created to read:

AB892-ASA3,5,10 20.566 (1) (ge) Administration of local professional football stadium district taxes. From the moneys transferred from the appropriation account under s. 20.835 (4) (ge), the amounts in the schedule for administering the special district taxes imposed under s. 77.706 by a local professional football stadium district created under subch. IV of ch. 229.

AB892-ASA3, s. 10e Section 10e. 20.566 (1) (hp) of the statutes, as affected by 1999 Wisconsin Act 9, is amended to read:

AB892-ASA3,6,6 20.566 (1) (hp) Administration of endangered resource and professional football district voluntary payments. The amounts in the schedule for the payment of all administrative costs, including data processing costs, incurred in administering ss. 71.10 (5) and (5e) and 71.30 (10). All moneys certified under ss. 71.10 (5) (h) 1. and 71.30 (10) (h) 1. and the moneys specified for deposit in this appropriation under s. 71.10 (5e) (h) 4. shall be credited to this appropriation.

AB892-ASA3, s. 11 Section 11. 20.835 (4) (ge) of the statutes is created to read:

AB892-ASA3,6,13 20.835 (4) (ge) Local professional football stadium district taxes. All moneys received from the taxes imposed under s. 77.706, for the purpose of distribution to the special districts that adopt a resolution imposing taxes under subch. V of ch. 77, and for the purpose of financing a local professional football stadium district, except that, of those tax revenues collected under subch. V of ch. 77, 1.5% shall be credited to the appropriation account under s. 20.566 (1) (ge).

AB892-ASA3, s. 12 Section 12. 20.867 (5) of the statutes is created to read:

AB892-ASA3,6,18 20.867 (5) Services to nonstate governmental units. (g) Financial consulting services. All moneys received from local professional football stadium districts for financial consulting services provided under s. 18.03 (5s), to be used to provide those services.

AB892-ASA3, s. 13 Section 13. 24.61 (2) (a) 8. of the statutes is created to read:

AB892-ASA3,6,21 24.61 (2) (a) 8. Bonds issued by a local professional football stadium district created under subch. IV of ch. 229.

AB892-ASA3, s. 14 Section 14. 25.17 (3) (b) 11. of the statutes is created to read:

AB892-ASA3,6,24 25.17 (3) (b) 11. Bonds issued by a local professional football stadium district created under subch. IV of ch. 229.

AB892-ASA3, s. 15 Section 15. 25.50 (1) (d) of the statutes, as affected by 1999 Wisconsin Act 9, is amended to read:

AB892-ASA3,7,11 25.50 (1) (d) "Local government" means any county, town, village, city, power district, sewerage district, drainage district, town sanitary district, public inland lake protection and rehabilitation district, local professional baseball park district created under subch. III of ch. 229, family care district under s. 46.2895, local professional football stadium district created under subch. IV of ch. 229, public library system, school district or technical college district in this state, any commission, committee, board or officer of any governmental subdivision of this state, any court of this state, other than the court of appeals or the supreme court, or any authority created under s. 231.02, 233.02 or 234.02.

AB892-ASA3, s. 15m Section 15m. 32.02 (1) of the statutes is amended to read:

AB892-ASA3,7,23 32.02 (1) Any county, town, village, city, including villages and cities incorporated under general or special acts, school district, the department of health and family services, the department of corrections, the board of regents of the university of Wisconsin system, the building commission, a commission created by contract under s. 66.30, with the approval of the municipality in which condemnation is proposed, or any public board or commission, for any lawful purpose, but in the case of city and village boards or commissions approval of that action is required to be granted by the governing body. A mosquito control commission, created under s. 59.70 (12), may not acquire property by condemnation. A local professional football stadium district board, created under subch. IV of ch. 229, may not acquire property by condemnation.

AB892-ASA3, s. 16 Section 16. 66.04 (2) (a) (intro.) of the statutes is amended to read:

AB892-ASA3,8,5 66.04 (2) (a) (intro.) Any county, city, village, town, school district, drainage district, technical college district or other governing board, as defined by s. 34.01 (1), other than a local professional football stadium district board created under subch. IV of ch. 229, may invest any of its funds not immediately needed in any of the following:

AB892-ASA3, s. 17 Section 17. 66.04 (2) (a) 3q. of the statutes is created to read:

AB892-ASA3,8,8 66.04 (2) (a) 3q. Bonds issued by a local professional football stadium district created under subch. IV of ch. 229.

AB892-ASA3, s. 18 Section 18. 66.066 (1) (a) of the statutes is amended to read:

AB892-ASA3,8,20 66.066 (1) (a) "Municipality" means any city, village, town, county, commission created by contract under s. 66.30, public inland lake protection and rehabilitation district established under s. 33.23, 33.235 or 33.24, metropolitan sewerage district created under ss. 66.20 to 66.26 or 66.88 to 66.918, town sanitary district under subch. IX of ch. 60, a local professional baseball park district created under subch. III of ch. 229, a local professional football stadium district created under subch. IV of ch. 229 or a municipal water district or power district under ch. 198 and any other public or quasi-public corporation, officer, board or other public body empowered to borrow money and issue obligations to repay the same out of revenues. "Municipality" does not include the state or a local exposition district created under subch. II of ch. 229.

AB892-ASA3, s. 19 Section 19. 66.066 (1) (c) of the statutes is amended to read:

AB892-ASA3,9,4 66.066 (1) (c) "Revenue" means all moneys received from any source by a public utility and all rentals and fees and, in the case of a local professional baseball park district created under subch. III of ch. 229 includes tax revenues deposited into a special fund under s. 229.685 and payments made into a special debt service reserve fund under s. 229.74 and, in the case of a local professional football stadium district created under subch. IV of ch. 229 includes tax revenues deposited into a special fund under s. 229.825 and payments made into a special debt service reserve fund under s. 229.830.

AB892-ASA3, s. 20 Section 20. 66.066 (5) of the statutes is renumbered 66.066 (5) (a).

AB892-ASA3, s. 21 Section 21. 66.066 (5) (b) of the statutes is created to read:

AB892-ASA3,9,9 66.066 (5) (b) Revenue bonds issued by a local professional football stadium district created under subch. IV of ch. 229 are subject to the provisions in ss. 229.829 to 229.834.

AB892-ASA3, s. 22 Section 22. 66.067 of the statutes is amended to read:

AB892-ASA3,9,19 66.067 Public works projects. For financing purposes, garbage incinerators, toll bridges, swimming pools, tennis courts, parks, playgrounds, golf links, bathing beaches, bathhouses, street lighting, city halls, village halls, town halls, courthouses, jails, schools, cooperative educational service agencies, hospitals, homes for the aged or indigent, child care centers, as defined in s. 231.01 (3c), regional projects, waste collection and disposal operations, systems of sewerage, local professional baseball park facilities, local professional football stadium facilities and any and all other necessary public works projects undertaken by any municipality are public utilities within the meaning of s. 66.066.

AB892-ASA3, s. 23 Section 23. 66.30 (1) (a) of the statutes, as affected by 1999 Wisconsin Act 9, is amended to read:

AB892-ASA3,9,25 66.30 (1) (a) In this section "municipality" means the state or any department or agency thereof, or any city, village, town, county, school district, public library system, public inland lake protection and rehabilitation district, sanitary district, farm drainage district, metropolitan sewerage district, sewer utility district, solid waste management system created under s. 59.70 (2), local exposition district created under subch. II of ch. 229, local professional baseball park district created under subch. III of ch. 229, local professional football stadium district created under subch. IV of ch. 229, family care district under s. 46.2895, water utility district, mosquito control district, municipal electric company, county or city transit commission, commission created by contract under this section, taxation district or regional planning commission.

AB892-ASA3, s. 24 Section 24. 71.05 (1) (c) 5. of the statutes is created to read:

AB892-ASA3,10,10 71.05 (1) (c) 5. A local professional football stadium district created under subch. IV of ch. 229.

AB892-ASA3, s. 24m Section 24m. 71.10 (5e) of the statutes is created to read:

AB892-ASA3,10,13 71.10 (5e) Local professional football stadium district debt service donation. (a) Definitions. In this subsection:

AB892-ASA3,10,14 1. "Department" means the department of revenue.

AB892-ASA3,10,17 2. "Football donation" means a designation made under this subsection, the net proceeds of which shall be deposited into the special fund under s. 229.825 to be used for debt service as described in s. 229.825 (2).

AB892-ASA3,10,21 (b) Voluntary payments. 1. `Designation on return.' Every individual filing an income tax return who has a tax liability or is entitled to a tax refund may designate on the return any amount of additional payment or any amount of a refund due that individual as a football donation.

AB892-ASA3,10,24 2. `Designation added to tax owed.' If the individual owes any tax, the individual shall remit in full the tax due and the amount designated on the return as a football donation when the individual files a tax return.

AB892-ASA3,11,4 3. `Designation deducted from refund.' Except as provided in par. (d), if the individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80 (3), the department shall deduct the amount designated on the return as a football donation from the amount of the refund.

AB892-ASA3,11,7 (c) Errors; failure to remit correct amount. If an individual who owes taxes fails to remit an amount equal to or in excess of the total of the actual tax due, after error corrections, and the amount designated on the return as a football donation:

AB892-ASA3,11,12 1. The department shall reduce the designation for the football donation to reflect the amount remitted in excess of the actual tax due, after error corrections, if the individual remitted an amount in excess of the actual tax due, after error corrections, but less than the total of the actual tax due, after error corrections, and the amount originally designated on the return as a football donation.

AB892-ASA3,11,14 2. The designation for the football donation is void if the individual remitted an amount equal to or less than the actual tax due, after error corrections.

AB892-ASA3,11,20 (d) Errors; insufficient refund. If an individual who is owed a refund that does not equal or exceed the amount designated on the return as a football donation, after crediting under ss. 71.75 (9) and 71.80 (3) and after error corrections, the department shall reduce the designation for the football donation to reflect the actual amount of the refund that the individual is otherwise owed, after crediting under ss. 71.75 (9) and 71.80 (3) and after error corrections.

AB892-ASA3,11,22 (e) Conditions. If an individual places any conditions on a designation for the football donation, the designation is void.

AB892-ASA3,11,25 (f) Void designation. If a designation for the football donation is void, the department shall disregard the designation and determine amounts due, owed, refunded and received without regard to the void designation.

AB892-ASA3,12,4 (g) Tax return. The secretary of revenue shall provide a place for the designations under this subsection on the individual income tax return, and the secretary shall highlight that place on the return by a symbol chosen by the department that relates to a football stadium, as defined in s. 229.821 (6).

AB892-ASA3,12,7 (h) Certification of amounts. Annually, on or before September 15, the secretary of revenue shall certify to the district board under subch. IV of ch. 229, the department of administration and the state treasurer:

AB892-ASA3,12,10 1. The total amount of the administrative costs, including data processing costs, incurred by the department in administering this subsection during the previous fiscal year.

AB892-ASA3,12,12 2. The total amount received from all designations for football donations made by taxpayers during the previous fiscal year.

AB892-ASA3,12,15 3. The net amount remaining after the administrative costs, including data processing costs, under subd. 1. are subtracted from the total received under subd. 2.

AB892-ASA3,12,21 4. From the moneys received from designations for football donations, an amount equal to the sum of administrative expenses, including data processing costs, certified under subd. 1. shall be deposited into the general fund and credited to the appropriation under s. 20.566 (1) (hp), and the net amount remaining that is certified under subd. 3. shall be deposited into the special fund created under s. 229.825 and credited for debt service as described in s. 229.825 (2).

AB892-ASA3,13,3 (i) Amounts subject to refund. Amounts designated for football donations under this subsection are not subject to refund to the taxpayer unless the taxpayer submits information to the satisfaction of the department within 18 months after the date on which taxes are due or the date on which the return is filed, whichever is later, that the amount designated is clearly in error. Any refund granted by the department under this paragraph shall be deducted from the moneys received under this subsection in the fiscal year in which the refund is certified.

AB892-ASA3,13,6 (j) Sunset. No football donation under this subsection may be made in any taxable year beginning on or after January 1 of the year in which the department receives the certification described in s. 229.825 (3) (a).

AB892-ASA3, s. 25 Section 25. 71.26 (1) (bm) of the statutes is amended to read:

AB892-ASA3,13,11 71.26 (1) (bm) Certain local districts. Income of a local exposition district created under subch. II of ch. 229 or, a local professional baseball park district created under subch. III of ch. 229 or a local professional football stadium district created under subch. IV of ch. 229.

AB892-ASA3, s. 26 Section 26. 71.26 (1m) (g) of the statutes is amended to read:

AB892-ASA3,13,14 71.26 (1m) (g) Those issued under s. 66.066 by a local professional baseball park district or a local professional football stadium district.

AB892-ASA3, s. 27 Section 27. 71.36 (1m) of the statutes is amended to read:

AB892-ASA3,14,12 71.36 (1m) A tax-option corporation may deduct from its net income all amounts included in the Wisconsin adjusted gross income of its shareholders, the capital gain deduction under s. 71.05 (6) (b) 9. and all amounts not taxable to nonresident shareholders under ss. 71.04 (1) and (4) to (9) and 71.362. For purposes of this subsection, interest on federal obligations, obligations issued under s. 66.066 by a local professional baseball park district or a local professional football stadium district, obligations issued under ss. 66.40, 66.431 and 66.4325, obligations issued under s. 234.65 to fund an economic development loan to finance construction, renovation or development of property that would be exempt under s. 70.11 (36) and obligations issued under subch. II of ch. 229 is not included in shareholders' income. The proportionate share of the net loss of a tax-option corporation shall be attributed and made available to shareholders on a Wisconsin basis but subject to the limitation and carry-over rules as prescribed by section 1366 (d) of the internal revenue code. Net operating losses of the corporation to the extent attributed or made available to a shareholder may not be used by the corporation for further tax benefit. For purposes of computing the Wisconsin adjusted gross income of shareholders, tax-option items shall be reported by the shareholders and those tax-option items, including capital gains and losses, shall retain the character they would have if attributed to the corporation, including their character as business income. In computing the tax liability of a shareholder, no credit against gross tax that would be available to the tax-option corporation if it were a nontax-option corporation may be claimed.

AB892-ASA3, s. 28 Section 28. 71.45 (1t) (g) of the statutes is amended to read:

AB892-ASA3,14,15 71.45 (1t) (g) Those issued under s. 66.066 by a local professional baseball park district or a local professional football stadium district.

AB892-ASA3, s. 29 Section 29. 77.54 (45) of the statutes is created to read:

AB892-ASA3,14,25 77.54 (45) The gross receipts from the sale of and the use or other consumption of a one-time license or similar right to purchase admission to professional football games at a football stadium, as defined in s. 229.821 (6), that is granted by a municipality; a local professional football stadium district; or a professional football team or related party, as defined in s. 229.821 (12); if the person who buys the license or right is entitled, at the time the license or right is transferred to the person, to purchase admission to at least 3 professional football games in this state during one football season. The exemption under this subsection does not apply to a license or right that is sold after December 31, 2003.

AB892-ASA3, s. 30 Section 30. 77.705 (title) of the statutes is amended to read:

AB892-ASA3,15,2 77.705 (title) Adoption by resolution; baseball park district.

AB892-ASA3, s. 31 Section 31. 77.706 of the statutes is created to read:

AB892-ASA3,15,11 77.706 Adoption by resolution; football stadium district. A local professional football stadium district created under subch. IV of ch. 229, by resolution under s. 229.824 (15), may impose a sales tax and a use tax under this subchapter at a rate of no more than 0.5%, in 0.1% increments, of the gross receipts or sales price. Those taxes may be imposed only in their entirety. The imposition of the taxes under this section shall be effective on the first day of the first month that begins 30 days after the approval of the resolution by the electors in the district's jurisdiction under s. 229.824 (15).