AB162-SA1,1,114
77.707
(1) Retailers and the department of revenue may not collect a tax under
5s. 77.705 for any local professional baseball park district created under subch. III of
6ch. 229 after
December 31, 2019, or the last day of the calendar quarter that is at least
7120 days from the date on which the local professional baseball park district board
8makes a certification to the department of revenue under s. 229.685 (2),
whichever
9is earlier, except that the department of revenue may collect from retailers taxes that
10accrued before the day after the last day of that calendar quarter and fees, interest
11and penalties that relate to those taxes.”.