AB438-SSA1,14
19Section 14
. 77.707 (1) of the statutes is amended to read:
AB438-SSA1,9,1020
77.707
(1) Retailers and the department of revenue may not collect a tax under
21s. 77.705
, 2021 stats., for any local professional baseball park district created under
22subch. III of ch. 229 after the last day of the fiscal quarter in which the local
23professional baseball park district board makes a certification to the department of
24revenue under s. 229.685 (2)
, 2021 stats., or after August 31, 2020, whichever is
25earlier, except that the department of revenue may collect from retailers taxes that
1accrued before the termination date and fees, interest and penalties that relate to
2those taxes. Except as provided under s. 77.60 (9), the department of revenue may
3not issue any assessment nor act on any claim for a refund or any claim for an
4adjustment under s. 77.585 after the end of the calendar year that is 4 years after
5the year in which a local professional baseball park district tax has terminated. The
6department of revenue shall estimate the amount of the refunds, including interest,
7that the department may need to pay during that 4-year period and retain that
8amount from the taxes collected for the district after the termination date. Any
9amount that remains after the payment of refunds shall be distributed to the
10counties based on the population of each county that is part of the district.
AB438-SSA1,15
11Section 15
. 77.707 (1) of the statutes, as affected by 2023 Wisconsin Act ....
12(this act), is repealed.
AB438-SSA1,16
13Section 16
. 77.707 (2) of the statutes is renumbered 77.707.
AB438-SSA1,9,19
1677.71 Imposition of county, municipality, and special district sales and
17use taxes. (intro.) Whenever a sales and use tax ordinance is adopted under s. 77.70
18or 77.701 or a special district resolution is adopted under s.
77.705 or 77.706, the
19following taxes are imposed:
AB438-SSA1,9,25
20(1) For the privilege of selling, licensing, leasing, or renting tangible personal
21property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and
22(d), and for the privilege of selling, licensing, performing, or furnishing services a
23sales tax is imposed upon retailers at the rates under s. 77.70 in the case of a county
24tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under
25s.
77.705 or 77.706 in the case of a special district tax of the sales price from the sale,
1license, lease, or rental of tangible personal property and the items, property, and
2goods specified under s. 77.52 (1) (b), (c), and (d), except property taxed under sub.
3(4), sold, licensed, leased, or rented at retail in the county, municipality, or special
4district, or from selling, licensing, performing, or furnishing services described under
5s. 77.52 (2) in the county, municipality, or special district.
AB438-SSA1,10,20
6(2) An excise tax is imposed at the rates under s. 77.70 in the case of a county
7tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under
8s.
77.705 or 77.706 in the case of a special district tax of the purchase price upon every
9person storing, using, or otherwise consuming in the county, municipality, or special
10district tangible personal property, or items, property, or goods specified under s.
1177.52 (1) (b), (c), or (d), or services if the tangible personal property, item, property,
12good, or service is subject to the state use tax under s. 77.53, except that a receipt
13indicating that the tax under sub. (1), (3), (4), or (5) has been paid relieves the buyer
14of liability for the tax under this subsection and except that if the buyer has paid a
15similar local tax in another state on a purchase of the same tangible personal
16property, item, property, good, or service that tax shall be credited against the tax
17under this subsection and except that for motor vehicles that are used for a purpose
18in addition to retention, demonstration, or display while held for sale in the regular
19course of business by a dealer the tax under this subsection is imposed not on the
20purchase price but on the amount under s. 77.53 (1m).
AB438-SSA1,11,7
21(3) An excise tax is imposed upon a contractor engaged in construction
22activities within the county or special district at the rates under s. 77.70 in the case
23of a county tax, at the rate under s. 77.701 in the case of a municipality tax, or at the
24rate under s.
77.705 or 77.706 in the case of a special district tax of the purchase price
25of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c),
1or (d) that are used in constructing, altering, repairing, or improving real property
2and that became a component part of real property in that county, municipality, or
3special district, except that if the contractor has paid the sales tax of a county,
4municipality, or special district in this state on that tangible personal property, item,
5property, or good, or has paid a similar local sales tax in another state on a purchase
6of the same tangible personal property, item, property, or good, that tax shall be
7credited against the tax under this subsection.
AB438-SSA1,11,20
8(4) An excise tax is imposed at the rates under s. 77.70 in the case of a county
9tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under
10s.
77.705 or 77.706 in the case of a special district tax of the purchase price upon every
11person storing, using, or otherwise consuming a motor vehicle, boat, recreational
12vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be registered
13or titled with this state and if that property is to be customarily kept in a county that
14has in effect an ordinance under s. 77.70, in a municipality that has in effect an
15ordinance under s. 77.701, or in a special district that has in effect a resolution under
16s.
77.705 or 77.706, except that if the buyer has paid a similar local sales tax in
17another state on a purchase of the same property, that tax shall be credited against
18the tax under this subsection. The lease or rental of a motor vehicle, boat,
19recreational vehicle, as defined in s. 340.01 (48r), or aircraft is not taxed under this
20subsection if the lease or rental does not require recurring periodic payments.
AB438-SSA1,12,8
21(5) An excise tax is imposed on the purchase price for the lease or rental of a
22motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft at
23the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701 in the
24case of a municipality tax, or at the rate under s.
77.705 or 77.706 in the case of a
25special district tax upon every person storing, using, or otherwise consuming in the
1county, municipality, or special district the motor vehicle, boat, recreational vehicle,
2as defined in s. 340.01 (48r), or aircraft if that property must be registered or titled
3with this state and if the lease or rental does not require recurring periodic
4payments, except that a receipt indicating that the tax under sub. (1) had been paid
5relieves the purchaser of liability for the tax under this subsection and except that
6if the purchaser has paid a similar local tax in another state on the same lease or
7rental of such motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r),
8or aircraft, that tax shall be credited against the tax under this subsection.
AB438-SSA1,18
9Section 18
. 77.76 (6) of the statutes is repealed.
AB438-SSA1,12,1412
79.037
(2) (intro.)
In Subject to any reduction required under sub. (4), in 2024,
13the department of revenue shall determine the amount of the payments under this
14section as follows:
AB438-SSA1,12,2517
79.037
(3) For Subject to any reduction required under sub. (4), for the
18distribution in 2025 and subsequent years, each county and municipality shall
19receive a payment under this section equal to the proportion of the total payments
20from the supplemental county and municipal aid account under s. 25.491 (9) that the
21county or municipality received in 2024
, or if the total of payments received in 2024
22by a county is reduced under sub. (4), the proportion of the total payments from the
23supplemental county and municipal aid account under s. 25.491 (9) that the county
24would have received in 2024 without that reduction, multiplied by the amount for the
25year in the supplemental county and municipal aid account under s. 25.491 (9).
AB438-SSA1,21
1Section
21. 79.037 (4) of the statutes is created to read:
AB438-SSA1,13,82
79.037
(4) For the distribution in 2024 and subsequent years until 2050, if a
3county fails to make the full amount of a deposit required under s. 229.695 by July
41, the department of revenue shall reduce the county's total of payments under this
5section for that year by the difference between the amount of the deposit required
6under s. 229.695 and the amount of any deposit made by July 1 of that year and direct
7the department of administration to pay to the baseball park facilities improvement
8segregated fund under s. 229.687 the amount of the reduction.
AB438-SSA1,22
9Section
22. 229.64 (1) of the statutes is renumbered 229.64 and amended to
10read:
AB438-SSA1,13,23
11229.64 Legislative declaration. The legislature determines that the
12provision of assistance by state agencies to a district under this subchapter
, and any
13appropriation
or grant of funds to a district
under this subchapter and the moral
14obligation pledge under s. 229.74 (7) serve a statewide public purpose by assisting
15the development
, construction, improvement, repair, and maintenance of
a
16professional baseball park
facilities in the state for providing recreation, by
17encouraging economic development and tourism,
by preserving business activities
18within the state, by generating additional tax revenues that would not exist without
19the baseball park facilities, by reducing unemployment
, and by bringing needed
20capital into the state for the benefit and welfare of people throughout the state.
The
21legislature determines that the taxes that may be imposed by a district under subch.
22V of ch. 77 are special taxes that are generated apart from any direct annual tax on
23taxable property.
AB438-SSA1,23
24Section
23. 229.64 (2) of the statutes is repealed.
AB438-SSA1,24
25Section
24. 229.65 (1) of the statutes is amended to read:
AB438-SSA1,14,6
1229.65
(1) “Baseball park facilities" means property, tangible or intangible,
2owned in whole or in substantial part, operated or leased by a district that is
3principally for
the support or performance of professional baseball
operations 4including parking lots, garages, restaurants, parks, concession facilities,
5entertainment facilities and transportation facilities, and other functionally related
6or auxiliary facilities or structures.
AB438-SSA1,25
7Section 25
. 229.65 (6m) of the statutes is created to read:
AB438-SSA1,14,128
229.65
(6m) “Professional baseball team” means a baseball team that is a
9member of a league of professional baseball teams that have home stadiums
10approved by the league in at least 10 states and a collective average attendance for
11all league members of at least 10,000 persons per game over the 5 years immediately
12preceding the effective date of this subsection .... [LRB inserts date].
AB438-SSA1,26
13Section
26. 229.65 (7) of the statutes is repealed.
AB438-SSA1,27
14Section 27
. 229.66 (2) (a) of the statutes is amended to read:
AB438-SSA1,14,2115
229.66
(2) (a) A
number of persons equal to the number of counties within the
16jurisdiction of the district plus one, chairperson and three others, all of whom must
17be state residents, appointed by the governor.
At least one of the persons appointed
18by the governor shall reside within each county that is within the jurisdiction of the
19district. A person appointed under this paragraph may take his or her seat
20immediately upon appointment and qualification
, subject to confirmation or
21rejection by the senate.
AB438-SSA1,28
22Section
28. 229.66 (2) (b) of the statutes is amended to read:
AB438-SSA1,15,423
229.66
(2) (b)
Two persons
One person, who must be a state resident, appointed
24by the
governor from a list containing the names of not fewer than 3 persons provided
25by the chief executive officer of the
most populous county within the jurisdiction of
1the district, who shall serve at the pleasure of the
chief executive officer governor.
2A person appointed under this paragraph may take his or her seat immediately upon
3appointment and qualification
, subject to confirmation or rejection by a majority of
4the members-elect of the county board.
AB438-SSA1,29
5Section 29
. 229.66 (2) (bm) of the statutes is created to read:
AB438-SSA1,15,76
229.66
(2) (bm) Three persons appointed by the majority leader of the senate,
7all of whom must be state residents.
AB438-SSA1,30
8Section 30
. 229.66 (2) (c) of the statutes is repealed.
AB438-SSA1,31
9Section 31
. 229.66 (2) (cm) of the statutes is created to read:
AB438-SSA1,15,1110
229.66
(2) (cm) Three persons appointed by the speaker of the assembly, all of
11whom must be state residents.
AB438-SSA1,32
12Section
32. 229.66 (2) (g) of the statutes is amended to read:
AB438-SSA1,15,2013
229.66
(2) (g) One person
, who must be a state resident, appointed by the
14governor from a list containing the names of not fewer than 3 persons provided by
15the mayor of the
most populous 1st class city within the jurisdiction of
a
the district
16or if that city is organized under subch. I of ch. 64, the president of the council of that
17city, who shall serve at the pleasure of the
mayor
governor. A person appointed under
18this paragraph may take his or her seat immediately upon appointment and
19qualification
, subject to confirmation or rejection by a majority of the members-elect
20of the common council or council.
AB438-SSA1,33
21Section
33. 229.66 (2) (gm) of the statutes is created to read:
AB438-SSA1,16,422
229.66
(2) (gm) One person, who must be a state resident and who may not be
23an employee of the state or of a professional baseball team that leases baseball park
24facilities constructed under this subchapter as its home facilities, appointed by the
25governor from a list containing the names of not fewer than 3 persons provided by
1the professional baseball team. A person appointed under this paragraph may take
2his or her seat immediately upon appointment and qualification. With respect to any
3of the following, a person appointed under this paragraph may not participate in any
4nonpublic meeting of the board or vote:
AB438-SSA1,16,55
1. Approving or amending the lease specified in s. 229.6802 (1).
AB438-SSA1,16,76
2. Approving or amending the nonrelocation agreement specified in s. 229.6802
7(2).
AB438-SSA1,16,98
3. Approving or amending a lease or sublease other than specified under subd.
91. or 2. between the district and the professional baseball team.
AB438-SSA1,16,1010
4. Obtaining or accepting a loan under s. 16.09 (5).
AB438-SSA1,16,1111
5. Retaining a 3rd-party negotiator under s. 229.6802 (3).
AB438-SSA1,16,1212
6. A dispute between the district and the professional baseball team.
AB438-SSA1,34
13Section
34. 229.66 (3) of the statutes is repealed and recreated to read:
AB438-SSA1,16,1514
229.66
(3) (a) Upon appointment under sub. (2), the appointing authorities
15shall certify the appointees to the secretary of administration.
AB438-SSA1,16,1616
(b) The terms of office of the district board members are as follows:
AB438-SSA1,16,1917
1. For the chairperson and other persons appointed under sub. (2) (a), 4 years,
18except that the initial term of office for the initial chairperson appointee and one of
19the 3 other initial appointees, as designated by the governor, is 2 years.
AB438-SSA1,16,2220
2. For the persons appointed under sub. (2) (bm) and (cm), 4 years, except that
21the initial term of office of one of the 3 initial appointees under each of those
22paragraphs is 2 years, as designated by the appointing authority.
AB438-SSA1,16,2323
3. For the persons appointed under sub. (2) (b), (g), and (gm), 4 years.
AB438-SSA1,16,2524
(c) Notwithstanding s. 17.07 (3), persons appointed under sub. (2) may be
25removed from the district board by the appointing authority at pleasure.
AB438-SSA1,17,3
1(d) 1. Vacancies for persons appointed under sub. (2) shall be filled by the
2appointing authority who appointed the person whose office is vacant using the
3procedure provided under sub. (2) for that position.
AB438-SSA1,17,54
2. A person appointed to fill a vacancy under subd. 1. shall serve for the
5remainder of the term to which he or she is appointed.
AB438-SSA1,35
6Section
35. 229.66 (4) of the statutes is amended to read:
AB438-SSA1,17,147
229.66
(4) The governor shall select the chairperson of the district board and
8the district board shall elect from its membership a vice chairperson, a secretary and
9a treasurer. A majority of the current membership of the district board constitutes
10a quorum to do business.
The Unless otherwise provided by law, the district may take
11action based on the affirmative vote of a majority of those directors who are present
12at a meeting of the district board.
Except in the case of exigent or emergency
13circumstances that make an in-person meeting impracticable, all meetings of the
14district board shall be in person.
AB438-SSA1,36
15Section 36
. 229.67 of the statutes is amended to read:
AB438-SSA1,17,24
16229.67 Jurisdiction. A district's jurisdiction is any county with a population
17of more than
600,000 and all counties that are contiguous to that county and that are
18not already included in a different district. Once created, a
750,000 that is the site
19of baseball park facilities that are home to a professional baseball team. A district's
20jurisdiction is fixed even if the population of
other counties within the district
21subsequently exceeds 600,000. Once a county is included in a district's jurisdiction
22the county remains in the district until the district is dissolved under s. 229.71. In
23this section, “contiguous" includes a county that touches another county only at a
24corner the county decreases below 750,001.
AB438-SSA1,37
25Section 37
. 229.68 (intro.) of the statutes is amended to read:
AB438-SSA1,18,8
1229.68 Powers of a district. (intro.) A district has all of the powers necessary
2or convenient to carry out the purposes and provisions of this subchapter
, except that
3it may not incur any new obligations after the date on which the district may no
4longer collect the tax under s. 77.707 (1), if such an obligation could not be paid out
5of the district's revenues or assets once the tax under s. 77.707 (1) is no longer
6collected. The district may not incur costs or any obligations for signage related to
7a change in naming rights for the baseball park facilities. In addition to all other
8powers granted by this subchapter, a district may do all of the following:
AB438-SSA1,38
9Section 38
. 229.68 (4) (b) of the statutes is amended to read:
AB438-SSA1,18,1310
229.68
(4) (b) Acquire; lease, as lessor or lessee;
authorize the sublease of; use;
11or transfer property; except that the district may not enter into any lease
or sublease 12that does not receive the affirmative vote of a
supermajority majority of
all current
13members appointed to the district board
and eligible to vote on the matter.
AB438-SSA1,39
14Section 39
. 229.68 (4) (d) of the statutes is amended to read:
AB438-SSA1,19,715
229.68
(4) (d) Enter into contracts, subject to
this paragraph and such
16standards as may be established by the district board
, which standards may include
17approval by a professional baseball team pursuant to the terms of a lease with the
18district. For a contract, the estimated cost of which exceeds $200,000, the district
19shall issue a request for proposals or other procurement document to solicit
20proposals. The district board may award any such contract for any combination or
21division of work it designates
and may consider any factors in. In awarding a
22contract,
including the district board shall consider price
,; time for completion of
23work
and; qualifications and past performance of a contractor
; contractor
24responsiveness; contractor eligibility in accordance with any request for proposals
25or other procurement document; the results of applicable inspections and tests; and
1performance standards established by the board, including with respect to quality
2and workmanship. The district shall determine the most advantageous proposal
3from a responsible and responsive offeror taking into consideration only the factors
4under this paragraph and the evaluation criteria set forth in any request for
5proposals or other procurement document. The district shall award the contract by
6written notice to the selected offeror within the time for acceptance specified in the
7request for proposals or other procurement document.
AB438-SSA1,40
8Section
40. 229.68 (7) of the statutes is amended to read:
AB438-SSA1,19,109
229.68
(7) Mortgage Subject to s. 229.682 (10), mortgage, pledge
, or otherwise
10encumber the district's property or funds.
AB438-SSA1,41
11Section
41. 229.68 (8) (d) of the statutes is created to read:
AB438-SSA1,19,1312
229.68
(8) (d) The bonds are issued before the effective date of this paragraph
13.... [LRB inserts date].
AB438-SSA1,42
14Section
42. 229.68 (8m) of the statutes is created to read:
AB438-SSA1,19,1815
229.68
(8m) Obtain loans under s. 16.09 (5) for purposes described under s.
16229.687 (2). Any moneys borrowed or accepted under this subsection shall be
17deposited into the baseball park facilities improvement segregated fund under s.
18229.687.
AB438-SSA1,43
19Section 43
. 229.68 (9) of the statutes is amended to read:
AB438-SSA1,19,2320
229.68
(9) Maintain funds and invest the funds in any investment that the
21district board considers appropriate.
After the effective date of this subsection ....
22[LRB inserts date], to the extent feasible, a district shall contract with the
23investment board to invest funds held in trust under this subchapter.
AB438-SSA1,44
24Section
44. 229.68 (11) of the statutes is repealed.
AB438-SSA1,45
25Section 45
. 229.68 (12) of the statutes is amended to read:
AB438-SSA1,20,3
1229.68
(12) Set standards governing the use of, and the conduct within,
its the 2baseball park facilities in order to promote public safety and convenience and to
3maintain order.
AB438-SSA1,46
4Section 46
. 229.68 (13) of the statutes is amended to read:
AB438-SSA1,20,75
229.68
(13) Establish and collect fees, and establish shared revenue
6arrangements or other charges for the use of
its
the baseball park facilities or for
7services rendered by the district.
AB438-SSA1,47
8Section 47
. 229.68 (15) of the statutes is repealed.
AB438-SSA1,48
9Section
48. 229.68 (16) (intro.) of the statutes is amended to read:
AB438-SSA1,20,1110
229.68
(16) (intro.)
Accept
Subject to s. 229.682 (10) accept gifts, loans
, grants, 11and other aid, which may be used only for the following purposes:
AB438-SSA1,49
12Section
49. 229.68 (16) (a) of the statutes is amended to read:
AB438-SSA1,20,1413
229.68
(16) (a) Retiring
the bonds
or other debt used to
develop, construct
the,
14improve, repair, or maintain baseball park facilities.
AB438-SSA1,50
15Section
50. 229.6802 of the statutes is created to read:
AB438-SSA1,20,18
16229.6802 Lease and nonrelocation agreements required. The grant
17under s. 16.09 (3) may not be awarded unless the secretary of administration
18determines that all of the following apply:
AB438-SSA1,20,20
19(1) Lease. The district has entered into a customary lease arrangement with
20a professional baseball team that satisfies all of the following:
AB438-SSA1,20,2121
(a) Has a standard term that expires no earlier than December 31, 2050.
AB438-SSA1,20,2422
(b) Requires the professional baseball team to make at least 27 annual deposits
23in the amount of $300,000 into the baseball park facilities improvement segregated
24fund under s. 229.687 beginning in 2024.
AB438-SSA1,21,4
1(c) In addition to the deposits under par. (b), requires the professional baseball
2team to make at least 27 annual deposits in the amount of $1,851,852 into the
3baseball park facilities improvement segregated fund under s. 229.687 beginning in
42024.
AB438-SSA1,21,105
(d) In addition to the deposits under pars. (b) and (c), requires the professional
6baseball team to make at least 22 annual rental payments in the amount of
7$1,208,401 to the district beginning in 2024 and to make at least 5 annual rental
8payments in the amount of $3,208,401 to the district beginning in 2046, of which the
9district shall deposit not less than $2,000,000 of each such payment into the baseball
10park facilities improvement segregated fund under s. 229.687.