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AB1-engrossed, s. 30 22Section 30. 71.05 (1) (e) (title) of the statutes is repealed.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:
AB1-engrossed,23,2219 77.76 (2) Judicial and administrative review of departmental determinations
20shall be as provided in subch. III for state sales and use taxes, and no county or
21special district
may intervene in any matter related to the levy, enforcement and
22collection of the taxes under this subchapter.
AB1-engrossed, s. 47 23Section 47. 77.76 (3m) of the statutes is created to read:
AB1-engrossed,24,2124 77.76 (3m) From the appropriation under s. 20.835 (4) (gb) the department, for
25the first 2 years of collection, shall distribute 97% of the special district taxes

1reported for each special district that has imposed taxes under this subchapter,
2minus the special district portion of the retailers' discounts, to the special district no
3later than the end of the 3rd month following the end of the calendar quarter in which
4such amounts were reported. From the appropriation under s. 20.835 (4) (gb) the
5department, after the first 2 years of collection, shall distribute 98.5% of the special
6district taxes reported for each special district that has imposed taxes under this
7subchapter, minus the special district portion of the retailers' discount, to the special
8district no later than the end of the 3rd month following the end of the calendar
9quarter in which such amounts were reported. At the time of distribution the
10department shall indicate the taxes reported by each taxpayer. In this subsection,
11the "special district portion of the retailers' discount" is the amount determined by
12multiplying the total retailers' discount by a fraction the numerator of which is the
13gross special district sales and use taxes payable and the denominator of which is the
14sum of the gross state and special district sales and use taxes payable. The special
15district taxes distributed shall be increased or decreased to reflect subsequent
16refunds, audit adjustments and all other adjustments of the special district taxes
17previously distributed. Interest paid on refunds of special district sales and use taxes
18shall be paid from the appropriation under s. 20.835 (4) (gb) at the rate paid by this
19state under s. 77.60 (1) (a). Any special district receiving a report under this
20subsection is subject to the duties of confidentiality to which the department of
21revenue is subject under s. 77.61 (5).
AB1-engrossed, s. 48 22Section 48. 77.77 of the statutes is amended to read:
AB1-engrossed,25,3 2377.77 Transitional provisions. (1) The gross receipts from services subject
24to the tax under s. 77.52 (2) are not subject to the county taxes under this subchapter,
25and the incremental amount of tax caused by a rate increase applicable to those

1services is not due, if those services are billed to the customer and paid for before the
2effective date of the county ordinance, special district resolution or rate increase,
3whether the service is furnished to the customer before or after that date.
AB1-engrossed,25,8 4(2) Lease or rental receipts from tangible personal property that the lessor is
5obligated to furnish at a fixed price under a contract entered into before the effective
6date of a county ordinance or special district resolution are subject to the county taxes
7under this subchapter on the effective date of the ordinance or resolution, as provided
8for the state sales tax under s. 77.54 (18).
AB1-engrossed,25,18 9(3) The sale of building materials to contractors engaged in the business of
10constructing, altering, repairing or improving real estate for others is not subject to
11the county taxes under this subchapter, and the incremental amount of tax caused
12by the rate increase applicable to those materials is not due, if the materials are
13affixed and made a structural part of real estate, and the amount payable to the
14contractor is fixed without regard to the costs incurred in performing a written
15contract that was irrevocably entered into prior to the effective date of the county
16ordinance, special district resolution or rate increase or that resulted from the
17acceptance of a formal written bid accompanied by a bond or other performance
18guaranty that was irrevocably submitted before that date.
AB1-engrossed, s. 49 19Section 49. 77.78 of the statutes is amended to read:
AB1-engrossed,26,2 2077.78 Registration. No motor vehicle, boat, snowmobile, mobile home not
21exceeding 45 feet in length, trailer, semitrailer, all-terrain vehicle or aircraft that is
22required to be registered by this state may be registered or titled by this state unless
23the registrant files a sales and use tax report and pays the county tax and special
24district tax
at the time of registering or titling to the state agency that registers or

1titles the property. That state agency shall transmit those tax revenues to the
2department of revenue.
AB1-engrossed, s. 50 3Section 50. 219.09 (1) (c) of the statutes is created to read:
AB1-engrossed,26,54 219.09 (1) (c) A local professional baseball park district created under subch.
5III of ch. 229.
AB1-engrossed, s. 51 6Section 51. Subchapter III of chapter 229 [precedes 229.64] of the statutes is
7created to read:
AB1-engrossed,26,88 Chapter 229
AB1-engrossed,26,119 Subchapter III
10 Local professional
11 baseball park districts
AB1-engrossed,26,21 12229.64 Legislative declaration. The legislature determines that the
13provision of assistance by state agencies to a district under this subchapter, any
14appropriation of funds to a district under this subchapter and the moral obligation
15pledge under s. 229.74 (7) serve a statewide public purpose by assisting the
16development of a professional baseball park in the state for providing recreation, by
17encouraging economic development and tourism, by reducing unemployment and by
18bringing needed capital into the state for the benefit and welfare of people
19throughout the state. The legislature determines that the taxes that may be imposed
20by a district under subch. V of ch. 77 are special taxes that are generated apart from
21any direct annual tax on taxable property.
AB1-engrossed,26,22 22229.65 Definitions. In this subchapter:
AB1-engrossed,27,2 23(1) "Baseball park facilities" means property, tangible or intangible, owned in
24whole or in substantial part, operated or leased by a district that is principally for
25professional baseball including parking lots, garages, restaurants, parks, concession

1facilities, entertainment facilities and transportation facilities, and other
2functionally related or auxiliary facilities or structures.
AB1-engrossed,27,4 3(2) "Bond" means any bond, note or other obligation issued under s. 66.066 by
4a district.
AB1-engrossed,27,8 5(3) "Bond resolution" means a resolution of the district board authorizing the
6issuance of, or providing terms and conditions related to, bonds and includes, where
7appropriate, any trust agreement, trust indenture, indenture of mortgage or deed of
8trust providing terms and conditions for bonds.
AB1-engrossed,27,11 9(4) "Chief executive officer" means the county executive of a county or, if the
10county does not have a county executive, the chairperson of the county board of
11supervisors.
AB1-engrossed,27,12 12(5) "District" means a special district created under this subchapter.
AB1-engrossed,27,13 13(6) "District board" means the governing board of a district.
AB1-engrossed,27,18 14229.66 Creation and organization. (1) There is created, for each
15jurisdiction under s. 229.67, a special district that is a local governmental unit, that
16is a body corporate and politic, that is separate and distinct from, and independent
17of, the state, that has the powers under s. 229.68 and the name of which includes
18"Professional Baseball Park District".
AB1-engrossed,27,21 19(2) A district is governed by its district board. The district board may adopt
20bylaws to govern the district's activities, subject to this subchapter. Subject to sub.
21(3), the district board shall consist of the following members:
AB1-engrossed,28,322 (a) Six persons appointed by the governor, one of whom does not reside within
23the district's jurisdiction and, of the remaining appointees, at least one of whom
24resides within each of the counties that are within the jurisdiction of the district. A
25person appointed under this paragraph may take his or her seat immediately upon

1appointment, subject to confirmation or rejection by the senate. At least one person
2appointed under this paragraph shall be a minority group member, as defined in s.
3560.036 (1) (f).
AB1-engrossed,28,84 (b) Two persons appointed by the chief executive officer of the most populous
5county within the jurisdiction of a district, who shall serve at the pleasure of the chief
6executive officer. A person appointed under this paragraph may take his or her seat
7immediately upon appointment, subject to confirmation or rejection by a majority of
8the members-elect of the county board.
AB1-engrossed,28,159 (c) One person appointed by the chief executive officer of the 2nd most populous
10county within the jurisdiction of a district, who shall serve at the pleasure of the chief
11executive officer, except that in single-county jurisdictions the person under this
12paragraph shall be appointed by the chief executive officer of that county and serve
13at the chief executive officer's pleasure. A person appointed under this paragraph
14may take his or her seat immediately upon appointment, subject to confirmation or
15rejection by a majority of the members-elect of the county board.
AB1-engrossed,28,2216 (d) One person appointed by the chief executive officer of the 3rd most populous
17county within the jurisdiction of a district, who shall serve at the pleasure of the chief
18executive officer, except that in single-county jurisdictions the person under this
19paragraph shall be appointed by the chief executive officer of that county and serve
20at the chief executive officer's pleasure. A person appointed under this paragraph
21may take his or her seat immediately upon appointment, subject to confirmation or
22rejection by a majority of the members-elect of the county board.
AB1-engrossed,29,423 (e) One person appointed by the chief executive officer of the 4th most populous
24county within the jurisdiction of a district, who shall serve at the pleasure of the chief
25executive officer, except that in single-county jurisdictions the person under this

1paragraph shall be appointed by the chief executive officer of that county and serve
2at the chief executive officer's pleasure. A person appointed under this paragraph
3may take his or her seat immediately upon appointment, subject to confirmation or
4rejection by a majority of the members-elect of the county board.
AB1-engrossed,29,115 (f) One person appointed by the chief executive officer of the 5th most populous
6county within the jurisdiction of a district, who shall serve at the pleasure of the chief
7executive officer, except that in single-county jurisdictions the person under this
8paragraph shall be appointed by the chief executive officer of that county and serve
9at the chief executive officer's pleasure. A person appointed under this paragraph
10may take his or her seat immediately upon appointment, subject to confirmation or
11rejection by a majority of the members-elect of the county board.
AB1-engrossed,29,1612 (g) One person appointed by the mayor of the most populous city within the
13jurisdiction of a district, who shall serve at the pleasure of the mayor. A person
14appointed under this paragraph may take his or her seat immediately upon
15appointment, subject to confirmation or rejection by a majority of the members-elect
16of the common council.
AB1-engrossed,30,7 17(3) Upon appointment under sub. (2), the appointing authorities shall certify
18the appointees to the secretary of administration. The terms of office of 3 of the
19persons appointed under sub. (2) (a) shall be 2 years, and the terms of office of 3 of
20the persons appointed under sub. (2) (a) shall be 4 years, except that for the initial
21appointments for a newly created district the initial terms shall expire on July 1 of
22the 2nd year beginning after creation of a district for persons appointed to 2-year
23terms, and the initial terms shall expire on July 1 of the 4th year beginning after
24creation of a district for persons appointed to 4-year terms. Persons appointed under
25sub. (2) (a) may be removed from the district board before the expiration of their

1terms by the appointing authority but only for cause, as defined in s. 17.16 (2).
2Vacancies for persons appointed under sub. (2) (a) shall be filled by the appointing
3authority who appointed the person whose office is vacant. A person appointed to
4fill a vacancy under sub. (2) (a) shall serve for the remainder of the term to which he
5or she is appointed. All of the appointing authorities shall ensure, to the greatest
6extent possible, that the membership of the board is diverse with respect to race. Of
7the persons appointed under sub. (2), not more than 4 may reside in any one county.
AB1-engrossed,30,12 8(4) The governor shall select the chairperson of the district board and the
9district board shall elect from its membership a vice chairperson, a secretary and a
10treasurer. A majority of the current membership of the district board constitutes a
11quorum to do business. The district may take action based on the affirmative vote
12of a majority of those directors who are present at a meeting of the district board.
AB1-engrossed,30,14 13(5) The members of the district board shall be reimbursed for their actual and
14necessary expenses incurred in the performance of their duties.
AB1-engrossed,30,17 15(6) Upon the appointment and qualification of a majority of the members of a
16district board, the district board may exercise the powers and duties of a district
17board under this subchapter.
AB1-engrossed,30,18 18(7) At its first meeting the district board shall name the district.
AB1-engrossed,30,25 19229.67 Jurisdiction. A district's jurisdiction is any county with a population
20of more than 500,000 and all counties that are contiguous to that county, unless any
21of the contiguous counties are already included in a district, in which case the
22district's jurisdiction shall consist solely of the county with the population of more
23than 500,000. Once a county is included in a district's jurisdiction the county
24remains in the district until the district is dissolved under s. 229.71. In this section,
25"contiguous" includes a county that touches another county only at a corner.
AB1-engrossed,31,3
1229.68 Powers of a district. A district has all of the powers necessary or
2convenient to carry out the purposes and provisions of this subchapter. In addition
3to all other powers granted by this subchapter, a district may do all of the following:
AB1-engrossed,31,4 4(1) Adopt and alter an official seal.
AB1-engrossed,31,5 5(2) Sue and be sued in its own name, plead and be impleaded.
AB1-engrossed,31,6 6(3) Maintain an office.
AB1-engrossed,31,7 7(4) In connection with baseball park facilities:
AB1-engrossed,31,108 (a) Acquire, construct, equip, maintain, improve, operate and manage the
9baseball park facilities as a revenue-generating enterprise, or engage other persons
10to do these things.
AB1-engrossed,31,1311 (b) Acquire; lease, as lessor or lessee; use; or transfer property; except that the
12district may not enter into any lease that does not receive the affirmative vote of at
13least 8 members of the district board.
AB1-engrossed,31,1414 (c) Improve real property.
AB1-engrossed,31,1915 (d) Enter into contracts, subject to such standards as may be established by the
16district board. The district board may award any such contract for any combination
17or division of work it designates and may consider any factors in awarding a contract,
18including price, time for completion of work and qualifications and past performance
19of a contractor.
AB1-engrossed,31,2020 (e) Grant concessions.
AB1-engrossed,31,2221 (f) Make a grant of land or other property to the state, especially dedicated by
22the grant to use for a professional baseball park.
AB1-engrossed,32,2 23(5) Employ personnel, and fix and regulate their compensation; and provide,
24either directly or subject to an agreement under s. 66.30 as a participant in a benefit

1plan of another governmental entity, any employe benefits, including an employe
2pension plan.
AB1-engrossed,32,5 3(6) Purchase insurance, establish and administer a plan of self-insurance or,
4subject to an agreement with another governmental entity under s. 66.30,
5participate in a governmental plan of insurance or self-insurance.
AB1-engrossed,32,6 6(7) Mortgage, pledge or otherwise encumber the district's property or funds.
AB1-engrossed,32,12 7(8) Issue revenue bonds under s. 66.066, subject to ss. 229.72 to 229.79, and
8enter into agreements related to the issuance of bonds, including liquidity and credit
9facilities, remarketing agreements, insurance policies, guaranty agreements, letter
10of credit or reimbursement agreements, indexing agreements, interest exchange
11agreements and currency exchange agreements, except that the district may issue
12bonds under this subsection only if all of the following conditions are met:
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