AB1-engrossed, s. 9 21Section 9. 19.59 (1) (a) of the statutes is amended to read:
AB1-engrossed,9,2522 19.59 (1) (a) No local public official may use his or her public position or office
23to obtain financial gain or anything of substantial value for the private benefit of
24himself or herself or his or her immediate family, or for an organization with which
25he or she is associated. A violation of this paragraph includes the acceptance of free

1or discounted admissions to a professional baseball game by a member of the district
2board of a local professional baseball park district created under subch. III of ch. 229.

3This paragraph does not prohibit a local public official from using the title or prestige
4of his or her office to obtain campaign contributions that are permitted and reported
5as required by ch. 11.
AB1-engrossed, s. 10 6Section 10. 19.59 (1) (g) of the statutes is created to read:
AB1-engrossed,10,77 19.59 (1) (g) 1. In this paragraph:
AB1-engrossed,10,98 a. "District" means a local professional baseball park district created under
9subch. III of ch. 229.
AB1-engrossed,10,1010 b. "District board member" means a member of the district board of a district.
AB1-engrossed,10,1311 2. No district board member may accept or retain any transportation, lodging,
12meals, food or beverage, or reimbursement therefor, except in accordance with this
13paragraph.
AB1-engrossed,10,1814 3. A district board member may receive and retain reimbursement or payment
15of actual and reasonable expenses for a published work or for the presentation of a
16talk or participation in a meeting related to processes, proposals and issues affecting
17a district if the payment or reimbursement is paid or arranged by the organizer of
18the event or the publisher of the work.
AB1-engrossed,10,2519 4. A district board member may receive and retain anything of value if the
20activity or occasion for which it is given is unrelated to the member's use of the time,
21facilities, services or supplies of the district not generally available to all residents
22of the district and the member can show by clear and convincing evidence that the
23payment or reimbursement was unrelated to and did not arise from the recipient's
24holding or having held a public office and was paid for a purpose unrelated to the
25purposes specified in subd. (3).
AB1-engrossed,11,6
15. A district board member may receive and retain from the district or on behalf
2of the district transportation, lodging, meals, food or beverage, or reimbursement
3therefor or payment or reimbursement of actual and reasonable costs that the
4member can show by clear and convincing evidence were incurred or received on
5behalf of the district and primarily for the benefit of the district and not primarily
6for the private benefit of the member or any other person.
AB1-engrossed,11,117 6. No district board member may intentionally use or disclose information
8gained in the course of or by reason of his or her official position or activities in any
9way that could result in the receipt of anything of value for himself or herself, for his
10or her immediate family, or for any other person, if the information has not been
11communicated to the public or is not public information.
AB1-engrossed,11,1412 7. No district board member may use or attempt to use the position held by the
13member to influence or gain unlawful benefits, advantages or privileges personally
14or for others.
AB1-engrossed,12,215 8. No district board member, member of a district board member's immediate
16family, nor any organization with which the district board member or a member of
17the district board member's immediate family owns or controls at least 10% of the
18outstanding equity, voting rights, or outstanding indebtedness may enter into any
19contract or lease involving a payment or payments of more than $3,000 within a
2012-month period, in whole or in part derived from district funds unless the district
21board member has first made written disclosure of the nature and extent of such
22relationship or interest to the ethics board and to the district. Any contract or lease
23entered into in violation of this subdivision may be voided by the district in an action
24commenced within 3 years of the date on which the ethics board, or the district, knew

1or should have known that a violation of this subdivision had occurred. This
2subdivision does not affect the application of s. 946.13.
AB1-engrossed,12,83 9. No former district board member, for 12 months following the date on which
4he or she ceases to be a district board member, may, for compensation, on behalf of
5any person other than a governmental entity, make any formal or informal
6appearance before, or negotiate with, any officer or employe of the district with which
7he or she was associated as a district board member within 12 months prior to the
8date on which he or she ceased to be a district board member.
AB1-engrossed,12,179 10. No former district board member, for 12 months following the date on which
10he or she ceases to be a district board member, may, for compensation, on behalf of
11any person other than a governmental entity, make any formal or informal
12appearance before, or negotiate with, any officer or employe of a district with which
13he or she was associated as a district board member in connection with any judicial
14or quasi-judicial proceeding, application, contract, claim, or charge which might give
15rise to a judicial or quasi-judicial proceeding which was under the former member's
16responsibility as a district board member within 12 months prior to the date on which
17he or she ceased to be a member.
AB1-engrossed,12,2318 11. No former district board member may, for compensation, act on behalf of
19any party other than the district with which he or she was associated as a district
20board member in connection with any judicial or quasi-judicial proceeding,
21application, contract, claim, or charge which might give rise to a judicial or
22quasi-judicial proceeding in which the former member participated personally and
23substantially as a district board member.
AB1-engrossed, s. 11 24Section 11. 20.005 (3) (schedule) of the statutes: at the appropriate place,
25insert the following amounts for the purposes indicated: - See PDF for table PDF - See PDF for table PDF
AB1-engrossed, s. 12 1Section 12. 20.505 (1) (ka) of the statutes, as affected by 1995 Wisconsin Act
227
, is amended to read:
AB1-engrossed,13,123 20.505 (1) (ka) (title) Materials and services to state agencies and certain
4districts
. The amounts in the schedule to provide services primarily to state agencies
5or local professional baseball park districts created under subch. III of ch. 229, other
6than services specified in pars. (im), (is) and (kb) to (kr) and subs. (2) (k) and (5) (ka),
7and to repurchase inventory items sold primarily to state agencies or such districts.
8All moneys received from the provision of services primarily to state agencies and
9such districts
and from the sale of inventory items primarily to state agencies and
10such districts
, other than moneys received and disbursed under pars. (im), (is) and
11(kb) to (kr) and subs. (2) (k) and (5) (ka), shall be credited to this appropriation
12account.
AB1-engrossed, s. 13 13Section 13. 20.505 (1) (kc) of the statutes, as affected by 1995 Wisconsin Act
1427
, is amended to read:
AB1-engrossed,14,215 20.505 (1) (kc) Capital planning and building construction services. The
16amounts in the schedule to provide capital planning services under s. 13.48 (5) and
17building construction services under subch. V of ch. 16 on behalf of state agencies and
18local professional baseball park districts created under subch. III of ch. 229
. The
19secretary 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-engrossed, s. 14 3Section 14. 20.566 (1) (gd) of the statutes is created to read:
AB1-engrossed,14,74 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.
AB1-engrossed, s. 15 8Section 15. 20.835 (4) (g) of the statutes is amended to read:
AB1-engrossed,14,149 20.835 (4) (g) County taxes. All moneys received from the taxes imposed under
10subch. V of ch. 77 s. 77.70 for distribution to the counties that enact an ordinance
11imposing taxes under that subchapter section and for interest payments on refunds
12under s. 77.76 (3), except that 1.5% of those tax revenues collected under that
13subchapter section shall be credited to the appropriation account under s. 20.566 (1)
14(g).
AB1-engrossed, s. 16 15Section 16. 20.835 (4) (gb) of the statutes is created to read:
AB1-engrossed,14,2116 20.835 (4) (gb) Special district taxes. All moneys received from the taxes
17imposed under s. 77.705, for the purpose of distribution to the special districts that
18adopt a resolution imposing taxes under subch. V of ch. 77, and for the purpose of
19financing a local professional baseball park district, except that of those tax revenues
20collected under subch. V of ch. 77 3% for the first 2 years of collection and 1.5%
21thereafter shall be credited to the appropriation account under s. 20.566 (1) (gd).
AB1-engrossed, s. 17 22Section 17. 24.61 (2) (a) 7. of the statutes is created to read:
AB1-engrossed,14,2423 24.61 (2) (a) 7. Bonds issued by a local professional baseball park district
24created under subch. III of ch. 229.
AB1-engrossed, s. 18 25Section 18. 25.17 (3) (b) 10. of the statutes is created to read:
AB1-engrossed,15,2
125.17 (3) (b) 10. Bonds issued by a local professional baseball park district
2created under subch. III of ch. 229.
AB1-engrossed, s. 19 3Section 19. 25.50 (1) (d) of the statutes, as affected by 1995 Wisconsin Act 27,
4is amended to read:
AB1-engrossed,15,125 25.50 (1) (d) "Local government" means any county, town, village, city, power
6district, sewerage district, drainage district, town sanitary district, public inland
7lake protection and rehabilitation district, local professional baseball park district
8created under subch. III of ch. 229,
public library system, school district or technical
9college district in this state, any commission, committee, board or officer of any
10governmental subdivision of this state, any court of this state, other than the court
11of appeals or the supreme court, or any authority created under s. 231.02, 233.02 or
12234.02.
AB1-engrossed, s. 20 13Section 20. 66.04 (2) (a) 3p. of the statutes is created to read:
AB1-engrossed,15,1514 66.04 (2) (a) 3p. Bonds issued by a local professional baseball park district
15created under subch. III of ch. 229.
AB1-engrossed, s. 21 16Section 21. 66.066 (1) (a) of the statutes is amended to read:
AB1-engrossed,16,217 66.066 (1) (a) "Municipality" means any city, village, town, county, commission
18created by contract under s. 66.30, public inland lake protection and rehabilitation
19district established under s. 33.23, 33.235 or 33.24, metropolitan sewerage district
20created under ss. 66.20 to 66.26 or 66.88 to 66.918, town sanitary district under
21subch. IX of ch. 60, a local professional baseball park district created under subch.
22III of ch. 229
or a municipal water district or power district under ch. 198 and any
23other public or quasi-public corporation, officer, board or other public body
24empowered to borrow money and issue obligations to repay the same out of revenues.

1"Municipality" does not include the state or a local exposition district created under
2subch. II of ch. 229.
AB1-engrossed, s. 22 3Section 22. 66.066 (1) (c) of the statutes is amended to read:
AB1-engrossed,16,84 66.066 (1) (c) "Revenue" means all moneys received from any source by a public
5utility and all rentals and fees and in the case of a local professional baseball park
6district created under subch. III of ch. 229 includes tax revenues deposited into a
7special fund under s. 229.685 and payments made into a special debt service reserve
8fund under s. 229.74
.
AB1-engrossed, s. 23 9Section 23. 66.066 (5) of the statutes is created to read:
AB1-engrossed,16,1110 66.066 (5) Revenue bonds issued by a local professional baseball park district
11created under subch. III of ch. 229 are subject to the provisions in ss. 229.72 to 229.81.
AB1-engrossed, s. 24 12Section 24. 66.067 of the statutes is amended to read:
AB1-engrossed,16,20 1366.067 Public works projects. For financing purposes, garbage
14incinerators, toll bridges, swimming pools, tennis courts, parks, playgrounds, golf
15links, bathing beaches, bathhouses, street lighting, city halls, village halls, town
16halls, courthouses, jails, schools, cooperative educational service agencies, hospitals,
17homes for the aged or indigent, regional projects, waste collection and disposal
18operations, systems of sewerage, local professional baseball park facilities and any
19and all other necessary public works projects undertaken by any municipality are
20public utilities within the meaning of s. 66.066.
AB1-engrossed, s. 25 21Section 25. 66.30 (1) (a) of the statutes is amended to read:
AB1-engrossed,17,522 66.30 (1) (a) In this section "municipality" means the state or any department
23or agency thereof, or any city, village, town, county, school district, public library
24system, public inland lake protection and rehabilitation district, sanitary district,
25farm drainage district, metropolitan sewerage district, sewer utility district, solid

1waste management system created under s. 59.07 (135), local exposition district
2created under subch. II of ch. 229, local professional baseball park district created
3under subch. III of ch. 229,
water utility district, mosquito control district, municipal
4electric company, county or city transit commission, commission created by contract
5under this section, taxation district or regional planning commission.
AB1-engrossed, s. 26 6Section 26. 71.05 (1) (c) of the statutes is renumbered 71.05 (1) (c) (intro.) and
7amended to read:
AB1-engrossed,17,98 71.05 (1) (c) Certain interest income. (intro.) Interest received on bonds or
9notes issued by the any of the following:
AB1-engrossed,17,13 101. The Wisconsin housing and economic development authority under s.
11234.65, if the bonds are used to fund an economic development loan to finance
12construction, renovation or development of property that would be exempt under s.
1370.11 (36).
AB1-engrossed, s. 27 14Section 27. 71.05 (1) (c) 4. of the statutes is created to read:
AB1-engrossed,17,1615 71.05 (1) (c) 4. A local professional baseball park district created under subch.
16III of ch. 229.
AB1-engrossed, s. 28 17Section 28. 71.05 (1) (d) (title) of the statutes is repealed.
AB1-engrossed, s. 29 18Section 29. 71.05 (1) (d) of the statutes is renumbered 71.05 (1) (c) 2. and
19amended to read:
AB1-engrossed,17,2120 71.05 (1) (c) 2. Interest received on bonds issued by the The Wisconsin housing
21and economic development authority, if the bonds are to fund a loan under s. 234.935.
AB1-engrossed, s. 30 22Section 30. 71.05 (1) (e) (title) of the statutes is repealed.
AB1-engrossed, s. 31 23Section 31. 71.05 (1) (e) of the statutes is renumbered 71.05 (1) (c) 3. and
24amended to read:
AB1-engrossed,18,2
171.05 (1) (c) 3. Interest received on bonds issued by a A local exposition district
2created under subch. II of ch. 229.
AB1-engrossed, s. 32 3Section 32. 71.26 (1) (bm) of the statutes is amended to read:
AB1-engrossed,18,64 71.26 (1) (bm) (title) Certain local districts. Income of a local exposition district
5created under subch. II of ch. 229 or a local professional baseball park district created
6under subch. III of ch. 229
.
AB1-engrossed, s. 33 7Section 33. 71.26 (1m) (g) of the statutes is created to read:
AB1-engrossed,18,98 71.26 (1m) (g) Those issued under s. 66.066 by a local professional baseball
9park district.
AB1-engrossed, s. 34 10Section 34. 71.36 (1m) of the statutes, as affected by 1995 Wisconsin Act 27,
11is amended to read:
AB1-engrossed,19,712 71.36 (1m) A tax-option corporation may deduct from its net income all
13amounts included in the Wisconsin adjusted gross income of its shareholders, the
14capital gain deduction under s. 71.05 (6) (b) 9. and all amounts not taxable to
15nonresident shareholders under ss. 71.04 (1) and (4) to (9) and 71.362. For purposes
16of this subsection, interest on federal obligations, obligations issued under s. 66.066
17by a local professional baseball park district,
obligations issued under ss. 66.40,
1866.431 and 66.4325, obligations issued under s. 234.65 to fund an economic
19development loan to finance construction, renovation or development of property
20that would be exempt under s. 70.11 (36) and obligations issued under subch. II of
21ch. 229 is not included in shareholders' income. The proportionate share of the net
22loss of a tax-option corporation shall be attributed and made available to
23shareholders on a Wisconsin basis but subject to the limitation and carry-over rules
24as prescribed by section 1366 (d) of the internal revenue code. Net operating losses
25of the corporation to the extent attributed or made available to a shareholder may

1not be used by the corporation for further tax benefit. For purposes of computing the
2Wisconsin adjusted gross income of shareholders, tax-option items shall be reported
3by the shareholders and those tax-option items, including capital gains and losses,
4shall retain the character they would have if attributed to the corporation, including
5their character as business income. In computing the tax liability of a shareholder,
6no credit against gross tax that would be available to the tax-option corporation if
7it were a nontax-option corporation may be claimed.
AB1-engrossed, s. 35 8Section 35. 71.45 (1t) (g) of the statutes is created to read:
AB1-engrossed,19,109 71.45 (1t) (g) Those issued under s. 66.066 by a local professional baseball park
10district.
AB1-engrossed, s. 36 11Section 36. Chapter 77 (title) of the statutes is amended to read:
AB1-engrossed,19,2112 CHAPTER 77
13 TAXATION OF FOREST CROPLANDS;
14 REAL ESTATE TRANSFER FEES;
15 SALES AND USE TAXES;
16 COUNTY and special district
17 SALES AND USE TAXES;
18 MANAGED FOREST LAND;
19 TEMPORARY RECYCLING SURCHARGE;
20 LOCAL FOOD AND BEVERAGE TAX;
21 LOCAL RENTAL CAR TAX
AB1-engrossed, s. 37 22Section 37. Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes
23is amended to read:
AB1-engrossed,19,2424 CHAPTER 77
AB1-engrossed,20,3
1SUBCHAPTER V
2 COUNTY and special district
3 SALES AND USE TAXES
AB1-engrossed, s. 38 4Section 38. 77.705 of the statutes is created to read:
AB1-engrossed,20,10 577.705 Adoption by resolution. A local professional baseball park district
6created under subch. III of ch. 229, by resolution under s. 229.68 (15), may impose
7a sales tax and a use tax under this subchapter at a rate of no more than 0.1% of the
8gross receipts or sales price. Those taxes may be imposed only in their entirety. The
9resolution shall be effective on the first day of the first month that begins at least 30
10days after the adoption of the resolution.
AB1-engrossed, s. 39 11Section 39. 77.707 of the statutes is created to read:
AB1-engrossed,20,18 1277.707 Sunset. Retailers and the department of revenue may not collect a tax
13under s. 77.705 for any local professional baseball park district created under subch.
14III of ch. 229 after the calendar quarter during which the local professional baseball
15park district board makes a certification to the department of revenue under s.
16229.685 (2), except that the department of revenue may collect from retailers taxes
17that accrued before that calendar quarter and fees, interest and penalties that relate
18to those taxes.
AB1-engrossed, s. 40 19Section 40. 77.71 (intro.) and (1) of the statutes are amended to read:
AB1-engrossed,20,23 2077.71 (title) Imposition of county and special district sales and use
21taxes.
(intro.) Whenever a county sales and use tax ordinance is adopted under s.
2277.70 or a special district resolution is adopted under s. 77.705, the following taxes
23are imposed:
AB1-engrossed,21,6 24(1) For the privilege of selling, leasing or renting tangible personal property
25and for the privilege of selling, performing or furnishing services a sales tax is

1imposed upon retailers at the rate of 0.5% in the case of a county tax or at the rate
2under s. 77.705 in the case of a special district tax
of the gross receipts from the sale,
3lease or rental of tangible personal property, except property taxed under sub. (4),
4sold, leased or rented at retail in the county or special district or from selling,
5performing or furnishing services described under s. 77.52 (2) in the county or special
6district
.
AB1-engrossed, s. 41 7Section 41. 77.71 (2) of the statutes, as affected by 1995 Wisconsin Act 27, is
8amended to read:
AB1-engrossed,21,209 77.71 (2) An excise tax is imposed at the rate of 0.5% in the case of a county tax
10or at the rate under s. 77.705 in the case of a special district tax
of the sales price upon
11every person storing, using or otherwise consuming in the county or special district
12tangible personal property or services if the property or service is subject to the state
13use tax under s. 77.53, except that a receipt indicating that the tax under sub. (1),
14(3) or (4) has been paid relieves the buyer of liability for the tax under this subsection
15and except that if the buyer has paid a similar local tax in another state on a purchase
16of the same property or services that tax shall be credited against the tax under this
17subsection and except that for motor vehicles that are used for a purpose in addition
18to retention, demonstration or display while held for sale in the regular course of
19business by a dealer the tax under this subsection is imposed not on the sales price
20but on the amount under s. 77.53 (1m).
AB1-engrossed, s. 42 21Section 42. 77.71 (3) and (4) of the statutes are amended to read:
AB1-engrossed,22,622 77.71 (3) An excise tax is imposed upon a contractor engaged in construction
23activities within the county or special district, at the rate of 0.5% in the case of a
24county tax or at the rate under s. 77.705 in the case of a special district tax
of the sales
25price of tangible personal property that is used in constructing, altering, repairing

1or improving real property and that becomes a component part of real property in
2that county or special district, unless the contractor has paid the sales tax of a county
3in the case of a county tax or of a special district in the case of a special district tax
4in this state on that property, and except that if the buyer has paid a similar local
5sales tax in another state on a purchase of the same property that tax shall be
6credited against the tax under this subsection.
AB1-engrossed,22,16 7(4) An excise tax is imposed at the rate of 0.5% in the case of a county tax or
8at 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 a motor vehicle, boat,
10snowmobile, mobile home not exceeding 45 feet in length, trailer, semitrailer,
11all-terrain vehicle or aircraft, if that property must be registered or titled with this
12state and if that property is to be customarily kept in a county that has in effect an
13ordinance under s. 77.70 or in a special district that has in effect a resolution under
14s. 77.705
, except that if the buyer has paid a similar local sales tax in another state
15on a purchase of the same property that tax shall be credited against the tax under
16this subsection.
AB1-engrossed, s. 43 17Section 43. 77.73 of the statutes is amended to read:
AB1-engrossed,22,22 1877.73 Jurisdiction to tax. (1) Retailers making deliveries in their
19company-operated vehicles of tangible personal property, or of property on which
20taxable services were performed, to purchasers in a county or special district are
21doing business in that county or special district, and that county or special district
22has jurisdiction to impose the taxes under this subchapter on them.
AB1-engrossed,23,3 23(2) Counties and special districts do not have jurisdiction to impose the tax
24under s. 77.71 (2) in regard to tangible personal property purchased in a sale that is
25consummated in another county or special district in this state that does not have

1in effect an ordinance or resolution imposing the taxes under this subchapter and
2later brought by the buyer into the county or special district that has imposed a tax
3under s. 77.71 (2).
AB1-engrossed, s. 44 4Section 44. 77.75 of the statutes is amended to read:
AB1-engrossed,23,10 577.75 Reports. Every person subject to county or special district sales and use
6taxes shall, for each reporting period, record that person's sales made in the enacting
7county or special district that has imposed those taxes separately from sales made
8elsewhere in this state and report the measure of the county or special district sales
9and use taxes and the tax due thereon separately to the department of revenue on
10forms to be provided by the department.
AB1-engrossed, s. 45 11Section 45. 77.76 (1) of the statutes is amended to read:
AB1-engrossed,23,1712 77.76 (1) The department of revenue shall have full power to levy, enforce and
13collect county and special district sales and use taxes and may take any action,
14conduct any proceeding, impose interest and penalties and in all respects proceed as
15it is authorized to proceed for the taxes imposed by subch. III. The department of
16transportation and the department of natural resources may administer the county
17and special district sales and use taxes in regard to items under s. 77.61 (1).
AB1-engrossed, s. 46 18Section 46. 77.76 (2) of the statutes is amended to read:
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