AB1,10,4
120.505 (1) (fm) Loan to local professional baseball park district. Biennially, the
2amounts in the schedule to provide a loan to any local professional baseball park
3district under s. 16.40 (15m). No moneys may be encumbered from this
4appropriation after June 30, 1997.
AB1, s. 14 5Section 14. 20.505 (1) (fm) of the statutes, as created by 1995 Wisconsin Act
6.... (this act), is repealed.
AB1, s. 15 7Section 15. 20.505 (1) (ka) of the statutes, as affected by 1995 Wisconsin Act
827
, is amended to read:
AB1,10,189 20.505 (1) (ka) (title) Materials and services to state agencies and certain
10districts
. The amounts in the schedule to provide services primarily to state agencies
11or local professional baseball park districts created under subch. III of ch. 229, other
12than services specified in pars. (im), (is) and (kb) to (kr) and subs. (2) (k) and (5) (ka),
13and to repurchase inventory items sold primarily to state agencies or such districts.
14All moneys received from the provision of services primarily to state agencies and
15such districts
and from the sale of inventory items primarily to state agencies and
16such districts
, other than moneys received and disbursed under pars. (im), (is) and
17(kb) to (kr) and subs. (2) (k) and (5) (ka), shall be credited to this appropriation
18account.
AB1, s. 16 19Section 16. 20.505 (1) (kc) of the statutes, as affected by 1995 Wisconsin Act
2027
, is amended to read:
AB1,11,221 20.505 (1) (kc) Capital planning and building construction services. The
22amounts in the schedule to provide capital planning services under s. 13.48 (5) and
23building construction services under subch. V of ch. 16 on behalf of state agencies and
24local professional baseball park districts created under subch. III of ch. 229
. The
25secretary of administration may credit moneys received for the provision of building

1construction and capital planning services on behalf of state agencies and such
2districts
to this appropriation account.
AB1, s. 17 3Section 17. 20.566 (1) (gd) of the statutes is created to read:
AB1,11,84 20.566 (1) (gd) Administration of special district taxes. From the moneys
5received from the appropriation account under s. 20.835 (4) (gb), the amounts in the
6schedule for the purpose of administering the special district taxes imposed under
7s. 77.705 by a district created under subch. III of ch. 229 and the room tax imposed
8under s. 66.75 (1m) (a) by a district created under subch. III of ch. 229.
AB1, s. 18 9Section 18. 20.835 (4) (g) of the statutes is amended to read:
AB1,11,1510 20.835 (4) (g) County taxes. All moneys received from the taxes imposed under
11subch. V of ch. 77 s. 77.70 for distribution to the counties that enact an ordinance
12imposing taxes under that subchapter section and for interest payments on refunds
13under s. 77.76 (3), except that 1.5% of those tax revenues collected under that
14subchapter section shall be credited to the appropriation account under s. 20.566 (1)
15(g).
AB1, s. 19 16Section 19. 20.835 (4) (gb) of the statutes is created to read:
AB1,12,217 20.835 (4) (gb) Special district taxes. All moneys received from the taxes
18imposed under s. 77.705 and from taxes imposed by a local professional baseball park
19district under s. 66.75 (1m) (a), for the purpose of distribution to the special districts
20that adopt a resolution imposing taxes under subch. V of ch. 77 and under s. 66.75
21(1m) (em), and for the purpose of financing a local professional baseball park district,
22except that of those tax revenues collected under subch. V of ch. 77 3% for the first
232 years of collection and 1.5% thereafter shall be credited to the appropriation
24account under s. 20.566 (1) (gd) and except that of those tax revenues collected under

1s. 66.75 (1m) (em) 3% for the first 2 years of collection and 1.5% thereafter shall be
2credited to the appropriation account under s. 20.566 (1) (gd).
AB1, s. 20 3Section 20. 20.907 (1e) of the statutes is created to read:
AB1,12,74 20.907 (1e) Professional baseball parks. The department of administration
5may accept a grant of land or other property to the state for purposes of use for a
6professional baseball park. Upon acceptance, the grant is legal and valid and the
7department shall execute and enforce the terms of the grant.
AB1, s. 21 8Section 21. 24.61 (2) (a) 7. of the statutes is created to read:
AB1,12,109 24.61 (2) (a) 7. Bonds issued by a local professional baseball park district
10created under subch. III of ch. 229.
AB1, s. 22 11Section 22. 25.17 (3) (b) 10. of the statutes is created to read:
AB1,12,1312 25.17 (3) (b) 10. Bonds issued by a local professional baseball park district
13created under subch. III of ch. 229.
AB1, s. 23 14Section 23. 25.50 (1) (d) of the statutes, as affected by 1995 Wisconsin Act 27,
15is amended to read:
AB1,12,2316 25.50 (1) (d) "Local government" means any county, town, village, city, power
17district, sewerage district, drainage district, town sanitary district, public inland
18lake protection and rehabilitation district, local professional baseball park district
19created under subch. III of ch. 229,
public library system, school district or technical
20college district in this state, any commission, committee, board or officer of any
21governmental subdivision of this state, any court of this state, other than the court
22of appeals or the supreme court, or any authority created under s. 231.02, 233.02 or
23234.02.
AB1, s. 24 24Section 24. 66.04 (2) (a) 3p. of the statutes is created to read:
AB1,13,2
166.04 (2) (a) 3p. Bonds issued by a local professional baseball park district
2created under subch. III of ch. 229.
AB1, s. 25 3Section 25. 66.066 (1) (a) of the statutes is amended to read:
AB1,13,134 66.066 (1) (a) "Municipality" means any city, village, town, county, commission
5created by contract under s. 66.30, public inland lake protection and rehabilitation
6district established under s. 33.23, 33.235 or 33.24, metropolitan sewerage district
7created under ss. 66.20 to 66.26 or 66.88 to 66.918, town sanitary district under
8subch. IX of ch. 60, a local professional baseball park district created under subch.
9III of ch. 229
or a municipal water district or power district under ch. 198 and any
10other public or quasi-public corporation, officer, board or other public body
11empowered to borrow money and issue obligations to repay the same out of revenues.
12"Municipality" does not include the state or a local exposition district created under
13subch. II of ch. 229.
AB1, s. 26 14Section 26. 66.066 (1) (c) of the statutes is amended to read:
AB1,13,1915 66.066 (1) (c) "Revenue" means all moneys received from any source by a public
16utility and all rentals and fees and in the case of a local professional baseball park
17district created under subch. III of ch. 229 includes tax revenues deposited into a
18special fund under s. 229.685 and payments made into a special debt service reserve
19fund under s. 229.74
.
AB1, s. 27 20Section 27. 66.066 (5) of the statutes is created to read:
AB1,13,2221 66.066 (5) Revenue bonds issued by a local professional baseball park district
22created under subch. III of ch. 229 are subject to the provisions in ss. 229.72 to 229.81.
AB1, s. 28 23Section 28. 66.067 of the statutes is amended to read:
AB1,14,6 2466.067 Public works projects. For financing purposes, garbage
25incinerators, toll bridges, swimming pools, tennis courts, parks, playgrounds, golf

1links, bathing beaches, bathhouses, street lighting, city halls, village halls, town
2halls, courthouses, jails, schools, cooperative educational service agencies, hospitals,
3homes for the aged or indigent, regional projects, waste collection and disposal
4operations, systems of sewerage, local professional baseball park facilities and any
5and all other necessary public works projects undertaken by any municipality are
6public utilities within the meaning of s. 66.066.
AB1, s. 29 7Section 29. 66.30 (1) (a) of the statutes is amended to read:
AB1,14,168 66.30 (1) (a) In this section "municipality" means the state or any department
9or agency thereof, or any city, village, town, county, school district, public library
10system, public inland lake protection and rehabilitation district, sanitary district,
11farm drainage district, metropolitan sewerage district, sewer utility district, solid
12waste management system created under s. 59.07 (135), local exposition district
13created under subch. II of ch. 229, local professional baseball park district created
14under subch. III of ch. 229,
water utility district, mosquito control district, municipal
15electric company, county or city transit commission, commission created by contract
16under this section, taxation district or regional planning commission.
AB1, s. 30 17Section 30. 66.75 (1) (bm) of the statutes is created to read:
AB1,14,1918 66.75 (1) (bm) "Local professional baseball park district" has the meaning
19given for "district" in s. 229.65 (5).
AB1, s. 31 20Section 31. 66.75 (1m) (a) of the statutes is amended to read:
AB1,15,1021 66.75 (1m) (a) The governing body of a municipality may enact an ordinance,
22and a district, under par. (e), and a local professional baseball park district, under
23par. (em)
, may adopt a resolution, imposing a tax on the privilege of furnishing, at
24retail, except sales for resale, rooms or lodging to transients by hotelkeepers, motel
25operators and other persons furnishing accommodations that are available to the

1public, irrespective of whether membership is required for use of the
2accommodations. Any tax imposed under this paragraph is not subject to the
3selective sales tax imposed by s. 77.52 (2) (a) 1. and may not be imposed on sales to
4the federal government and persons listed under s. 77.54 (9a). Any tax imposed
5under this paragraph by a municipality shall be paid to the municipality and may
6be forwarded to a commission if one is created under par. (c), as provided in par. (d).
7Except as provided in par. (am), any tax imposed under this paragraph by a
8municipality may not exceed 8%. Except as provided in par. (am), if a tax greater
9than 8% under this paragraph is in effect on May 13, 1994, the municipality imposing
10the tax shall reduce the tax to 8%, effective on June 1, 1994.
AB1, s. 32 11Section 32. 66.75 (1m) (em) of the statutes is created to read:
AB1,15,1812 66.75 (1m) (em) A local professional baseball park district may adopt a
13resolution under s. 229.68 (15) imposing a room tax under par. (a) in an amount not
14to exceed 1% of total room charges. The resolution shall be effective on the first day
15of the first month that begins at least 30 days after the adoption of the resolution.
16A room tax imposed by a local professional baseball park district under this
17paragraph applies within the local professional baseball park district's jurisdiction,
18as specified in s. 229.67.
AB1, s. 33 19Section 33. 66.75 (1m) (fm) of the statutes is created to read:
AB1,15,2220 66.75 (1m) (fm) 1. The department of revenue shall administer the tax that is
21imposed under par. (a) by a local professional baseball park district and may take any
22action, conduct any proceeding and impose interest and penalties.
AB1,16,223 2. Sections 77.51 (14) (c), (f) and (j) and (14g), 77.52 (3), (4), (6) and (18), 77.58
24(1) to (5) and (7), 77.59, 77.60, 77.61 (2), (5), (8), (9) and (12) to (14) and 77.62, as they

1apply to the taxes under subch. III of ch. 77, apply to the tax described under subd.
21.
AB1,16,173 3. From the appropriation under s. 20.835 (4) (gb), the department of revenue,
4for the first 2 years of collection, shall distribute 97% of the taxes collected under this
5paragraph to the local professional baseball park district, no later than the end of the
6month following the end of the calendar quarter in which the amounts were collected.
7From the appropriation under s. 20.835 (4) (gb), the department of revenue, after the
8first 2 years of collection, shall distribute 98.5% of the taxes collected under this
9paragraph to the local professional baseball park district, no later than the end of the
10month following the end of the calendar quarter in which the amounts were collected.
11The taxes distributed shall be increased or decreased to reflect subsequent refunds,
12audit adjustments and all other adjustments. Interest paid on refunds of the tax
13under this paragraph shall be paid from the appropriation under s. 20.835 (4) (gb)
14at the rate under s. 77.60 (1) (a). If the local professional baseball park district
15receives a report along with a payment under this subdivision or subd. 2., the local
16professional baseball park district is subject to the duties of confidentiality to which
17the department of revenue is subject under s. 77.61 (5).
AB1,17,218 4. Hotels and motels and the department of revenue may not collect taxes under
19this paragraph for any local professional baseball park district after the calendar
20quarter during which all bonds issued by the local professional baseball park district
21created under subch. III of ch. 229 during the first 60 months after the effective date
22of this subdivision .... [revisor inserts date], and any bonds issued to fund or refund
23those bonds, are retired or for more than 2 years if bonds have not been issued during
24that time, except that the department may collect from hotels and motels taxes that

1accrued before that calendar quarter, or before the end of that 2-year period, and
2interest and penalties that relate to those taxes.
AB1,17,63 5. Persons who are subject to the tax under this subsection, if that tax is
4administered by the department of revenue, shall register with the department. Any
5person who is required to register, including any person authorized to act on behalf
6of a person who is required to register, who fails to do so is guilty of a misdemeanor.
AB1, s. 34 7Section 34. 66.75 (2) (intro.), (a), (c) and (d) of the statutes are amended to
8read:
AB1,17,139 66.75 (2) (intro.) As a means of enforcing the collection of any room tax imposed
10by a municipality or, a district or a local professional baseball park district under sub.
11(1m), the municipality or, district or local professional baseball park district may
12exchange audit and other information with the department of revenue and may do
13any of the following:
AB1,17,1914 (a) Whenever the municipality or, district or local professional baseball park
15district
has probable cause to believe that the correct amount of room tax has not
16been assessed or that the tax return is not correct, inspect and audit the financial
17records of any person subject to sub. (1m) pertaining to the furnishing of
18accommodations to determine whether or not the correct amount of room tax is
19assessed and whether or not any room tax return is correct.
AB1,17,2320 (c) Determine the tax under sub. (1m) according to its best judgment if any
21person required to make a return fails, neglects or refuses to do so for the amount,
22in the manner and form and within the time prescribed by the municipality or,
23district or local professional baseball park district.
AB1,18,524 (d) Require each person who is subject to par. (c) to pay an amount of taxes that
25the municipality or, district or local professional baseball park district determines

1to be due under par. (c) plus interest at the rate of 1% per month on the unpaid
2balance. No refund or modification of the payment determined may be granted until
3the person files a correct room tax return and permits the municipality or, district
4or local professional baseball park district to inspect and audit his or her financial
5records under par. (a).
AB1, s. 35 6Section 35. 66.75 (3) of the statutes is amended to read:
AB1,18,167 66.75 (3) The municipality shall provide by ordinance and the district or local
8professional baseball park district
shall provide by resolution for the confidentiality
9of information obtained under sub. (2) but shall provide exceptions for persons using
10the information in the discharge of duties imposed by law or of the duties of their
11office or by order of a court. The municipality or, district or local professional baseball
12park district
may provide for the publishing of statistics classified so as not to
13disclose the identity of particular returns. The municipality or, district or local
14professional baseball park district
shall provide that persons violating ordinances or
15resolutions enacted under this subsection may be required to forfeit not less than
16$100 nor more than $500.
AB1, s. 36 17Section 36. 71.05 (1) (c) of the statutes is renumbered 71.05 (1) (c) (intro.) and
18amended to read:
AB1,18,2019 71.05 (1) (c) Certain interest income. (intro.) Interest received on bonds or
20notes issued by the any of the following:
AB1,18,24 211. The Wisconsin housing and economic development authority under s.
22234.65, if the bonds are used to fund an economic development loan to finance
23construction, renovation or development of property that would be exempt under s.
2470.11 (36).
AB1, s. 37 25Section 37. 71.05 (1) (c) 4. of the statutes is created to read:
AB1,19,2
171.05 (1) (c) 4. A local professional baseball park district created under subch.
2III of ch. 229.
AB1, s. 38 3Section 38. 71.05 (1) (d) (title) of the statutes is repealed.
AB1, s. 39 4Section 39. 71.05 (1) (d) of the statutes is renumbered 71.05 (1) (c) 2. and
5amended to read:
AB1,19,76 71.05 (1) (c) 2. Interest received on bonds issued by the The Wisconsin housing
7and economic development authority, if the bonds are to fund a loan under s. 234.935.
AB1, s. 40 8Section 40. 71.05 (1) (e) (title) of the statutes is repealed.
AB1, s. 41 9Section 41. 71.05 (1) (e) of the statutes is renumbered 71.05 (1) (c) 3. and
10amended to read:
AB1,19,1211 71.05 (1) (c) 3. Interest received on bonds issued by a A local exposition district
12created under subch. II of ch. 229.
AB1, s. 42 13Section 42. 71.26 (1) (bm) of the statutes is amended to read:
AB1,19,1614 71.26 (1) (bm) (title) Certain local districts. Income of a local exposition district
15created under subch. II of ch. 229 or a local professional baseball park district created
16under subch. III of ch. 229
.
AB1, s. 43 17Section 43. 71.26 (1m) (g) of the statutes is created to read:
AB1,19,1818 71.26 (1m) (g) Those issued under subch. III of ch. 229.
AB1, s. 44 19Section 44. 71.36 (1m) of the statutes, as affected by 1995 Wisconsin Act 27,
20is amended to read:
AB1,20,1521 71.36 (1m) A tax-option corporation may deduct from its net income all
22amounts included in the Wisconsin adjusted gross income of its shareholders, the
23capital gain deduction under s. 71.05 (6) (b) 9. and all amounts not taxable to
24nonresident shareholders under ss. 71.04 (1) and (4) to (9) and 71.362. For purposes
25of this subsection, interest on federal obligations, obligations issued under ss. 66.40,

166.431 and 66.4325, obligations issued under s. 234.65 to fund an economic
2development loan to finance construction, renovation or development of property
3that would be exempt under s. 70.11 (36) and obligations issued under subch. II or
4III
of ch. 229 is not included in shareholders' income. The proportionate share of the
5net loss of a tax-option corporation shall be attributed and made available to
6shareholders on a Wisconsin basis but subject to the limitation and carry-over rules
7as prescribed by section 1366 (d) of the internal revenue code. Net operating losses
8of the corporation to the extent attributed or made available to a shareholder may
9not be used by the corporation for further tax benefit. For purposes of computing the
10Wisconsin adjusted gross income of shareholders, tax-option items shall be reported
11by the shareholders and those tax-option items, including capital gains and losses,
12shall retain the character they would have if attributed to the corporation, including
13their character as business income. In computing the tax liability of a shareholder,
14no credit against gross tax that would be available to the tax-option corporation if
15it were a nontax-option corporation may be claimed.
AB1, s. 45 16Section 45. 71.45 (1t) (g) of the statutes is created to read:
AB1,20,1717 71.45 (1t) (g) Those issued under subch. III of ch. 229.
AB1, s. 46 18Section 46. Chapter 77 (title) of the statutes is amended to read:
AB1,21,319 CHAPTER 77
20 TAXATION OF FOREST CROPLANDS;
21 REAL ESTATE TRANSFER FEES;
22 SALES AND USE TAXES;
23 COUNTY and special district
24 SALES AND USE TAXES;
25 MANAGED FOREST LAND;

1TEMPORARY RECYCLING SURCHARGE;
2 LOCAL FOOD AND BEVERAGE TAX;
3 LOCAL RENTAL CAR TAX
AB1, s. 47 4Section 47. Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes
5is amended to read:
AB1,21,66 CHAPTER 77
AB1,21,97 SUBCHAPTER V
8 COUNTY and special district
9 SALES AND USE TAXES
AB1, s. 48 10Section 48. 77.705 of the statutes is created to read:
AB1,21,16 1177.705 Adoption by resolution. A local professional baseball park district
12created under subch. III of ch. 229, by resolution under s. 229.68 (15), may impose
13a sales tax and a use tax under this subchapter at a rate of no more than 0.1% of the
14gross receipts or sales price. Those taxes may be imposed only in their entirety. The
15resolution shall be effective on the first day of the first month that begins at least 30
16days after the adoption of the resolution.
AB1, s. 49 17Section 49. 77.71 (intro.) and (1) of the statutes are amended to read:
AB1,21,21 1877.71 (title) Imposition of county and special district sales and use
19taxes.
(intro.) Whenever a county sales and use tax ordinance is adopted under s.
2077.70 or a special district resolution is adopted under s. 77.705, the following taxes
21are imposed:
AB1,22,4 22(1) For the privilege of selling, leasing or renting tangible personal property
23and for the privilege of selling, performing or furnishing services a sales tax is
24imposed upon retailers at the rate of 0.5% in the case of a county tax or at the rate
25under s. 77.705 in the case of a special district tax
of the gross receipts from the sale,

1lease or rental of tangible personal property, except property taxed under sub. (4),
2sold, leased or rented at retail in the county or special district or from selling,
3performing or furnishing services described under s. 77.52 (2) in the county or special
4district
.
AB1, s. 50 5Section 50. 77.71 (2) of the statutes, as affected by 1995 Wisconsin Act 27, is
6amended to read:
AB1,22,187 77.71 (2) An excise tax is imposed at the rate of 0.5% in the case of a county tax
8or at the rate under s. 77.705 in the case of a special district tax
of the sales price upon
9every person storing, using or otherwise consuming in the county or special district
10tangible personal property or services if the property or service is subject to the state
11use tax under s. 77.53, except that a receipt indicating that the tax under sub. (1),
12(3) or (4) has been paid relieves the buyer of liability for the tax under this subsection
13and except that if the buyer has paid a similar local tax in another state on a purchase
14of the same property or services that tax shall be credited against the tax under this
15subsection and except that for motor vehicles that are used for a purpose in addition
16to retention, demonstration or display while held for sale in the regular course of
17business by a dealer the tax under this subsection is imposed not on the sales price
18but on the amount under s. 77.53 (1m).
AB1, s. 51 19Section 51. 77.71 (3) and (4) of the statutes are amended to read:
AB1,23,420 77.71 (3) An excise tax is imposed upon a contractor engaged in construction
21activities within the county or special district, at the rate of 0.5% in the case of a
22county tax or at the rate under s. 77.705 in the case of a special district tax
of the sales
23price of tangible personal property that is used in constructing, altering, repairing
24or improving real property and that becomes a component part of real property in
25that county or special district, unless the contractor has paid the sales tax of a county

1in the case of a county tax or of a special district in the case of a special district tax
2in this state on that property, and except that if the buyer has paid a similar local
3sales tax in another state on a purchase of the same property that tax shall be
4credited against the tax under this subsection.
AB1,23,14 5(4) An excise tax is imposed at the rate of 0.5% in the case of a county tax or
6at the rate under s. 77.705 in the case of a special district tax
of the sales price upon
7every person storing, using or otherwise consuming a motor vehicle, boat,
8snowmobile, mobile home not exceeding 45 feet in length, trailer, semitrailer,
9all-terrain vehicle or aircraft, if that property must be registered or titled with this
10state and if that property is to be customarily kept in a county that has in effect an
11ordinance under s. 77.70 or in a special district that has in effect a resolution under
12s. 77.705
, except that if the buyer has paid a similar local sales tax in another state
13on a purchase of the same property that tax shall be credited against the tax under
14this subsection.
AB1, s. 52 15Section 52. 77.73 of the statutes is amended to read:
AB1,23,20 1677.73 Jurisdiction to tax. (1) Retailers making deliveries in their
17company-operated vehicles of tangible personal property, or of property on which
18taxable services were performed, to purchasers in a county or special district are
19doing business in that county or special district, and that county or special district
20has jurisdiction to impose the taxes under this subchapter on them.
AB1,24,2 21(2) Counties and special districts do not have jurisdiction to impose the tax
22under s. 77.71 (2) in regard to tangible personal property purchased in a sale that is
23consummated in another county or special district in this state that does not have
24in effect an ordinance or resolution imposing the taxes under this subchapter and

1later brought by the buyer into the county or special district that has imposed a tax
2under s. 77.71 (2).
AB1, s. 53 3Section 53. 77.75 of the statutes is amended to read:
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