LRBa0663/1
RAC/MES/JK:wlj&emw
2015 - 2016 LEGISLATURE
SENATE AMENDMENT 1,
TO SENATE BILL 209
July 15, 2015 - Offered by Senator
S. Fitzgerald.
SB209-SA1,1,9
74. Page 13, line 3: delete the material beginning with "
closed" and ending with
8"
public" on line 4 and substitute "
not being used for events that involve the arena
9floor and seating bowl".
SB209-SA1,2,8
2"77.54
(62) The sales price from the sale of building materials, supplies, and
3equipment and the sale of services described in s. 77.52 (2) (a) 20. to; and the storage,
4use, or other consumption of the same property and services by; owners, lessees,
5contractors, subcontractors, or builders if that property or service is acquired solely
6for or used solely in, the construction or development of sports and entertainment
7arena facilities, as defined in s. 229.41 (11g), but not later than one year after the
8secretary of administration issues the certification under s. 229.42 (4e) (d).".
SB209-SA1,2,10
10"
Section 45d. 77.98 (3) of the statutes is amended to read:
SB209-SA1,2,1611
77.98
(3) For Except as provided in sub. (4), for purposes of sub. (1) (a),
12"premises" shall be broadly construed and shall include the lobby, aisles, and
13auditorium of a theater or the seating, aisles, and parking area of an arena, a rink,
14or a stadium, or the parking area of a drive-in or an outdoor theater. The premises
15of a caterer with respect to catered meals or beverages shall be the place where
16served.
SB209-SA1,45e
17Section 45e. 77.98 (4) of the statutes is created to read:
SB209-SA1,3,318
77.98
(4) (a) Except as provided in par. (b), the tax imposed under this section
19shall not be imposed on the sale of alcoholic beverages, candy, prepared food, or soft
20drinks sold by a person engaged in the retail trade, as classified under sector 44-45
21of the North American Industry Classification System, 1997 edition, published by
22the U.S. office of management and budget, beginning on the first day of the calendar
23quarter that is at least 120 days after the date on which the bonds issued by the
24district under subch. II of ch. 229 during the first 60 months after April 26, 1994, and
1any debt issued to fund or refund those bonds, are retired. The district shall notify
2the department of revenue, in the manner prescribed by the department, when such
3bonds and debt are retired.
SB209-SA1,3,64
(b) Notwithstanding par. (a), the district board may, by a majority vote of its
5members, reimpose the tax under this section on a person engaged in a retail trade,
6as described under par. (a).
SB209-SA1,45f
7Section 45f. 77.982 (3) of the statutes is amended to read:
SB209-SA1,3,208
77.982
(3) From the appropriation under s. 20.835 (4) (gg), the department of
9revenue shall distribute 97.45% of the taxes collected under this subchapter for each
10district to that district and shall indicate to the district the taxes reported by each
11taxpayer in that district, no later than the end of the month following the end of the
12calendar quarter in which the amounts were collected. The taxes distributed shall
13be increased or decreased to reflect subsequent refunds, audit adjustments, and all
14other adjustments. Interest paid on refunds of the tax under this subchapter shall
15be paid from the appropriation under s. 20.835 (4) (gg) at the rate under s. 77.60 (1)
16(a). Those taxes
may shall first be used
only for the district's debt service on its bond
17obligations
, as described in s. 77.98 (4). After such obligations are retired, the district
18may use the taxes for any lawful purpose. Any district that receives a report along
19with a payment under this subsection is subject to the duties of confidentiality to
20which the department of revenue is subject under s. 77.61 (5) and (6).".
SB209-SA1,3,23
22"
Section 48d. 79.035 (5) of the statutes, as affected by 2015 Wisconsin Act ....
23(this act), is repealed and recreated to read:
SB209-SA1,4,4
179.035
(5) For the distribution in 2013 and subsequent years, each county and
2municipality shall receive a payment under this section that is equal to the amount
3of the payment determined for the county or municipality under this section for
42012.".
SB209-SA1,4,9
6"79.035
(6) Beginning with the distributions in 2016 and ending with the
7distributions in 2035, the annual payment under this section to a county in which
8a sports and entertainment arena, as defined in s. 229.41 (11e), is located shall be the
9amount otherwise determined for the county under this section, minus $4,000,000.
SB209-SA1,49d
10Section 49d. 79.035 (6) of the statutes, as created by 2015 Wisconsin Act ....
11(this act), is repealed.".
SB209-SA1,5,2
13"229.41
(11g) "Sports and entertainment arena facilities" means the sports and
14entertainment arena and structures, including all fixtures, equipment, and tangible
15personal property that are used primarily to support the operation of the sports and
16entertainment arena or are functionally related to the sports and entertainment
17arena, located on land not to exceed 9 contiguous acres in area. Such sports and
18entertainment arena facilities shall include such land and may include offices of the
19professional basketball team or its affiliate, parking spaces and garages, storage or
20loading facilities, access ways, sidewalks, a skywalk, plazas, transportation
21facilities, and sports team stores located on such land. In addition, "sports and
22entertainment arena facilities" also includes a parking structure to be constructed
23by a professional basketball team or its affiliate in conjunction with the construction
1of the sports and entertainment arena and to be owned by the sponsoring
2municipality.".
SB209-SA1,5,6
5"
Section 61. 229.42 (4) (f) of the statutes is renumbered 229.42 (4) (f) 1. and
6amended to read:
SB209-SA1,5,117
229.42
(4) (f) 1. Two members,
each of whom shall be a cochairperson of the joint
8committee on finance one of whom shall be the speaker of the assembly, or his or her
9designee, and one of whom shall be the senate majority leader, or his or her designee
, 10if the designee is a member of the same house of the legislature as the
cochairperson 11speaker or majority leader who makes the designation.
SB209-SA1,61e
12Section 61e. 229.42 (4) (f) 2. of the statutes is created to read:
SB209-SA1,5,1613
229.42
(4) (f) 2. Two members, one of whom shall be the minority leader of the
14assembly, or his or her designee, and one of whom shall be the senate minority leader,
15or his or her designee, if the designee is a member of the same house of the legislature
16as the minority leader who makes the designation.".
SB209-SA1,6,7
21"229.44
(4) (a) Acquire, construct, equip, maintain, improve, operate and
22manage the exposition center and exposition center facilities, or engage other
23persons to do these things.
Acquire, construct, and equip the sports and
24entertainment arena and sports and entertainment arena facilities, or engage other
1persons to do these things. If the professional basketball team or its affiliate
2breaches the non-relocation agreement or lease under s. 229.461, the district may
3equip, maintain, improve, operate, and manage the sports and entertainment arena
4and sports and entertainment arena facilities, or engage other persons to do these
5things, but only from moneys received from the parent company of the professional
6basketball team, the professional basketball team, or its affiliate resulting from the
7breach of the non-relocation agreement or lease.".
SB209-SA1,6,15
9"229.44
(4) (c) Improve
, maintain, and repair real property
, except that the
10district may only improve, maintain, and repair the sports and entertainment arena
11facilities, or engage other persons to do these things, if the professional basketball
12team or its affiliate breaches the non-relocation agreement or lease under s. 229.461
13and only from moneys received from the parent company of the professional
14basketball team, the professional basketball team, or its affiliate resulting from the
15breach of the non-relocation agreement or lease.".
SB209-SA1,6,17
17"
Section 74e. 229.445 of the statutes is created to read:
SB209-SA1,6,24
18229.445 Ticket surcharge. The board of directors shall require the sponsor
19of an event held at a sports and entertainment arena to impose a $2 surcharge on
20each ticket that is sold to the event. The event sponsor shall forward to the board of
21directors any surcharges collected under this section. The board of directors shall
22submit 25 percent of the amount received under this section to the department of
23administration for deposit into the general fund and shall retain the remainder for
24the district.".
SB209-SA1,7,3
119. Page 27, line 9: after "facilities." insert "In addition, the professional
2basketball team or its affiliate must have entered into the non-relocation agreement
3under sub. (2) before the district may sign the development agreement.".
