AB730, s. 18 12Section 18. 66.066 (1) (a) of the statutes is amended to read:
AB730,11,2313 66.066 (1) (a) "Municipality" means any city, village, town, county, commission
14created by contract under s. 66.30, public inland lake protection and rehabilitation
15district established under s. 33.23, 33.235 or 33.24, metropolitan sewerage district
16created under ss. 66.20 to 66.26 or 66.88 to 66.918, town sanitary district under
17subch. IX of ch. 60, a local professional baseball park district created under subch.
18III of ch. 229, a local professional football stadium district created under subch. IV
19of ch. 229
or a municipal water district or power district under ch. 198 and any other
20public or quasi-public corporation, officer, board or other public body empowered to
21borrow money and issue obligations to repay the same out of revenues.
22"Municipality" does not include the state or a local exposition district created under
23subch. II of ch. 229.
AB730, s. 19 24Section 19. 66.066 (1) (c) of the statutes is amended to read:
AB730,12,8
166.066 (1) (c) "Revenue" means all moneys received from any source by a public
2utility and all rentals and fees and, in the case of a local professional baseball park
3district created under subch. III of ch. 229 includes tax revenues deposited into a
4special fund under s. 229.685 and payments made into a special debt service reserve
5fund under s. 229.74 and, in the case of a local professional football stadium district
6created under subch. IV of ch. 229 includes tax revenues deposited into a special fund
7under s. 229.825 and payments made into a special debt service reserve fund under
8s. 229.830
.
AB730, s. 20 9Section 20. 66.066 (5) of the statutes is renumbered 66.066 (5) (a).
AB730, s. 21 10Section 21. 66.066 (5) (b) of the statutes is created to read:
AB730,12,1311 66.066 (5) (b) Revenue bonds issued by a local professional football stadium
12district created under subch. IV of ch. 229 are subject to the provisions in ss. 229.829
13to 229.834.
AB730, s. 22 14Section 22. 66.067 of the statutes is amended to read:
AB730,12,23 1566.067 Public works projects. For financing purposes, garbage
16incinerators, toll bridges, swimming pools, tennis courts, parks, playgrounds, golf
17links, bathing beaches, bathhouses, street lighting, city halls, village halls, town
18halls, courthouses, jails, schools, cooperative educational service agencies, hospitals,
19homes for the aged or indigent, child care centers, as defined in s. 231.01 (3c),
20regional projects, waste collection and disposal operations, systems of sewerage,
21local professional baseball park facilities, local professional football stadium
22facilities
and any and all other necessary public works projects undertaken by any
23municipality are public utilities within the meaning of s. 66.066.
AB730, s. 23 24Section 23. 66.30 (1) (a) of the statutes, as affected by 1999 Wisconsin Act 9,
25is amended to read:
AB730,13,11
166.30 (1) (a) In this section "municipality" means the state or any department
2or agency thereof, or any city, village, town, county, school district, public library
3system, public inland lake protection and rehabilitation district, sanitary district,
4farm drainage district, metropolitan sewerage district, sewer utility district, solid
5waste management system created under s. 59.70 (2), local exposition district
6created under subch. II of ch. 229, local professional baseball park district created
7under subch. III of ch. 229, local professional football stadium district created under
8subch. IV of ch. 229,
family care district under s. 46.2895, water utility district,
9mosquito control district, municipal electric company, county or city transit
10commission, commission created by contract under this section, taxation district or
11regional planning commission.
AB730, s. 24 12Section 24. 71.05 (1) (c) 5. of the statutes is created to read:
AB730,13,1413 71.05 (1) (c) 5. A local professional football stadium district created under
14subch. IV of ch. 229.
AB730, s. 25 15Section 25. 71.26 (1) (bm) of the statutes is amended to read:
AB730,13,1916 71.26 (1) (bm) Certain local districts. Income of a local exposition district
17created under subch. II of ch. 229 or, a local professional baseball park district
18created under subch. III of ch. 229 or a local professional football stadium district
19created under subch. IV of ch. 229
.
AB730, s. 26 20Section 26. 71.26 (1m) (g) of the statutes is amended to read:
AB730,13,2221 71.26 (1m) (g) Those issued under s. 66.066 by a local professional baseball
22park district or a local professional football stadium district.
AB730, s. 27 23Section 27. 71.36 (1m) of the statutes is amended to read:
AB730,14,2024 71.36 (1m) A tax-option corporation may deduct from its net income all
25amounts included in the Wisconsin adjusted gross income of its shareholders, the

1capital gain deduction under s. 71.05 (6) (b) 9. and all amounts not taxable to
2nonresident shareholders under ss. 71.04 (1) and (4) to (9) and 71.362. For purposes
3of this subsection, interest on federal obligations, obligations issued under s. 66.066
4by a local professional baseball park district or a local professional football stadium
5district
, obligations issued under ss. 66.40, 66.431 and 66.4325, obligations issued
6under s. 234.65 to fund an economic development loan to finance construction,
7renovation or development of property that would be exempt under s. 70.11 (36) and
8obligations issued under subch. II of ch. 229 is not included in shareholders' income.
9The proportionate share of the net loss of a tax-option corporation shall be attributed
10and made available to shareholders on a Wisconsin basis but subject to the limitation
11and carry-over rules as prescribed by section 1366 (d) of the internal revenue code.
12Net operating losses of the corporation to the extent attributed or made available to
13a shareholder may not be used by the corporation for further tax benefit. For
14purposes of computing the Wisconsin adjusted gross income of shareholders,
15tax-option items shall be reported by the shareholders and those tax-option items,
16including capital gains and losses, shall retain the character they would have if
17attributed to the corporation, including their character as business income. In
18computing the tax liability of a shareholder, no credit against gross tax that would
19be available to the tax-option corporation if it were a nontax-option corporation may
20be claimed.
AB730, s. 28 21Section 28. 71.45 (1t) (g) of the statutes is amended to read:
AB730,14,2322 71.45 (1t) (g) Those issued under s. 66.066 by a local professional baseball park
23district or a local professional football stadium district.
AB730, s. 29 24Section 29. 77.54 (45) of the statutes is created to read:
AB730,15,3
177.54 (45) The gross receipts from the sale of, and the storage, use or other
2consumption of, any of the following related to the use of football stadium facilities,
3as defined in s. 229.821 (7):
AB730,15,64 (a) Parking or providing parking space for motor vehicles on property that is
5leased from a municipality or a local professional football stadium district and leased
6to a professional football team or a related party, as defined in s. 229.821 (12).
AB730,15,107 (b) Parking or providing parking space for motor vehicles on professional
8football game days pursuant to a contract between a municipality or a local
9professional football stadium district and the owner of the property on which there
10is parking or parking space provided on professional football game days.
AB730,15,1411 (c) A license or other right to purchase admission to events at a football
12stadium, as defined in s. 229.821 (6), that is granted by a municipality; a local
13professional football stadium district; or a professional football team or related party,
14as defined in s. 229.821 (12).
AB730, s. 30 15Section 30. 77.705 (title) of the statutes is amended to read:
AB730,15,16 1677.705 (title) Adoption by resolution; baseball park district.
AB730, s. 31 17Section 31. 77.706 of the statutes is created to read:
AB730,15,25 1877.706 Adoption by resolution; football stadium district. A local
19professional football stadium district created under subch. IV of ch. 229, by
20resolution under s. 229.824 (15), may impose a sales tax and a use tax under this
21subchapter at a rate of no more than 0.5% of the gross receipts or sales price. Those
22taxes may be imposed only in their entirety. The imposition of the taxes under this
23section shall be effective on the first day of the first month that begins 30 days after
24the approval of the resolution by the electors in the district's jurisdiction under s.
25229.824 (15).
AB730, s. 32
1Section 32. 77.707 of the statutes is renumbered 77.707 (1).
AB730, s. 33 2Section 33. 77.707 (2) of the statutes is created to read:
AB730,16,93 77.707 (2) Retailers and the department of revenue may not collect a tax under
4s. 77.706 for any local professional football stadium district created under subch. IV
5of ch. 229 after the calendar quarter during which the local professional football
6stadium district board makes a certification to the department of revenue under s.
7229.825 (2), except that the department of revenue may collect from retailers taxes
8that accrued before that calendar quarter and fees, interest and penalties that relate
9to those taxes.
AB730, s. 34 10Section 34. 77.71 of the statutes is amended to read:
AB730,16,14 1177.71 Imposition of county and special district sales and use taxes.
12Whenever a county sales and use tax ordinance is adopted under s. 77.70 or a special
13district resolution is adopted under s. 77.705 or 77.706, the following taxes are
14imposed:
AB730,16,22 15(1) For the privilege of selling, leasing or renting tangible personal property
16and for the privilege of selling, performing or furnishing services a sales tax is
17imposed upon retailers at the rate of 0.5% in the case of a county tax or at the rate
18under s. 77.705 or 77.706 in the case of a special district tax of the gross receipts from
19the sale, lease or rental of tangible personal property, except property taxed under
20sub. (4), sold, leased or rented at retail in the county or special district or from selling,
21performing or furnishing services described under s. 77.52 (2) in the county or special
22district.
AB730,17,9 23(2) An excise tax is imposed at the rate of 0.5% in the case of a county tax or
24at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales
25price upon every person storing, using or otherwise consuming in the county or

1special district tangible personal property or services if the property or service is
2subject to the state use tax under s. 77.53, except that a receipt indicating that the
3tax under sub. (1), (3) or (4) has been paid relieves the buyer of liability for the tax
4under this subsection and except that if the buyer has paid a similar local tax in
5another state on a purchase of the same property or services that tax shall be credited
6against the tax under this subsection and except that for motor vehicles that are used
7for a purpose in addition to retention, demonstration or display while held for sale
8in the regular course of business by a dealer the tax under this subsection is imposed
9not on the sales price but on the amount under s. 77.53 (1m).
AB730,17,19 10(3) An excise tax is imposed upon a contractor engaged in construction
11activities within the county or special district, at the rate of 0.5% in the case of a
12county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax
13of the sales price of tangible personal property that is used in constructing, altering,
14repairing or improving real property and that becomes a component part of real
15property in that county or special district, unless the contractor has paid the sales
16tax of a county in the case of a county tax or of a special district in the case of a special
17district tax in this state on that property, and except that if the buyer has paid a
18similar local sales tax in another state on a purchase of the same property that tax
19shall be credited against the tax under this subsection.
AB730,18,4 20(4) An excise tax is imposed at the rate of 0.5% in the case of a county tax or
21at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales
22price upon every person storing, using or otherwise consuming a motor vehicle, boat,
23snowmobile, mobile home not exceeding 45 feet in length, trailer, semitrailer,
24all-terrain vehicle or aircraft, if that property must be registered or titled with this
25state and if that property is to be customarily kept in a county that has in effect an

1ordinance under s. 77.70 or in a special district that has in effect a resolution under
2s. 77.705 or 77.706, except that if the buyer has paid a similar local sales tax in
3another state on a purchase of the same property that tax shall be credited against
4the tax under this subsection.
AB730, s. 35 5Section 35. 77.76 (3m) of the statutes is amended to read:
AB730,19,76 77.76 (3m) From the appropriation under s. 20.835 (4) (gb) the department, for
7the first 2 years of collection, shall distribute 97% of the special district taxes
8reported for each special local professional baseball park district that has imposed
9taxes under this subchapter, minus the special district portion of the retailers'
10discounts, to the special local professional baseball park district no later than the end
11of the 3rd month following the end of the calendar quarter in which such amounts
12were reported. From the appropriation under s. 20.835 (4) (gb) the department, after
13the first 2 years of collection, shall distribute 98.5% of the special district taxes
14reported for each special local professional baseball park district that has imposed
15taxes under this subchapter, minus the special district portion of the retailers'
16discount, to the special local professional baseball park district no later than the end
17of the 3rd month following the end of the calendar quarter in which such amounts
18were reported. At the time of distribution the department shall indicate the taxes
19reported by each taxpayer. In this subsection, the "special district portion of the
20retailers' discount" is the amount determined by multiplying the total retailers'
21discount by a fraction the numerator of which is the gross special local professional
22baseball park
district sales and use taxes payable and the denominator of which is
23the sum of the gross state and special local professional baseball park district sales
24and use taxes payable. The special local professional baseball park district taxes
25distributed shall be increased or decreased to reflect subsequent refunds, audit

1adjustments and all other adjustments of the special local professional baseball park
2district taxes previously distributed. Interest paid on refunds of special local
3professional baseball park
district sales and use taxes shall be paid from the
4appropriation under s. 20.835 (4) (gb) at the rate paid by this state under s. 77.60 (1)
5(a). Any special local professional baseball park district receiving a report under this
6subsection is subject to the duties of confidentiality to which the department of
7revenue is subject under s. 77.61 (5).
AB730, s. 36 8Section 36. 77.76 (3p) of the statutes is created to read:
AB730,20,39 77.76 (3p) From the appropriation under s. 20.835 (4) (ge) the department of
10revenue shall distribute 98.5% of the taxes reported for each local professional
11football stadium district that has imposed taxes under this subchapter, minus the
12district portion of the retailers' discount, to the local professional football stadium
13district no later than the end of the 3rd month following the end of the calendar
14quarter in which such amounts were reported. At the time of distribution the
15department of revenue shall indicate the taxes reported by each taxpayer. In this
16subsection, the "district portion of the retailers' discount" is the amount determined
17by multiplying the total retailers' discount by a fraction the numerator of which is
18the gross local professional football stadium district sales and use taxes payable and
19the denominator of which is the sum of the gross state and local professional football
20stadium district sales and use taxes payable. The local professional football stadium
21district taxes distributed shall be increased or decreased to reflect subsequent
22refunds, audit adjustments and all other adjustments of the local professional
23football stadium district taxes previously distributed. Interest paid on refunds of
24local professional football stadium district sales and use taxes shall be paid from the
25appropriation under s. 20.835 (4) (ge) at the rate paid by this state under s. 77.60 (1)

1(a). Any local professional football stadium district receiving a report under this
2subsection is subject to the duties of confidentiality to which the department of
3revenue is subject under s. 77.61 (5).
AB730, s. 37 4Section 37. 77.76 (4) of the statutes, as affected by 1999 Wisconsin Act 9, is
5amended to read:
AB730,20,106 77.76 (4) There shall be retained by the state 1.5% of the taxes collected for
7taxes imposed by special districts under s. ss. 77.705 and 77.706 and 1.75% of the
8taxes collected for taxes imposed by counties under s. 77.70 to cover costs incurred
9by the state in administering, enforcing and collecting the tax. All interest and
10penalties collected shall be deposited and retained by this state in the general fund.
AB730, s. 38 11Section 38. 85.62 of the statutes is created to read:
AB730,20,18 1285.62 Aid to local professional football stadium districts. The
13department may make aid payments from the appropriation under s. 20.395 (1) (gv)
14to a local professional football stadium district created under subch. IV of ch. 229 for
15the development, construction, reconstruction or improvement of bridges, highways,
16parking lots, garages, transportation facilities or other functionally related or
17auxiliary facilities or structures associated with a football stadium, as defined in s.
18229.821 (6).
AB730, s. 39 19Section 39. 219.09 (1) (d) of the statutes is created to read:
AB730,20,2120 219.09 (1) (d) A local professional football stadium district created under
21subch. IV of ch. 229.
AB730, s. 40 22Section 40. Subchapter IV of chapter 229 [precedes 229.820] of the statutes
23is created to read:
AB730,20,2424 chapter 229
AB730,21,3
1Subchapter IV
2 Local Professional
3 Football stadium districts
AB730,21,13 4229.820 Legislative declaration. (1) The legislature determines that the
5provision of assistance by state agencies to a district under this subchapter, any
6appropriation of funds to a district under this subchapter and the moral obligation
7pledge under s. 229.830 (7) serve a statewide public purpose by assisting the
8development of professional football stadium facilities in the state for providing
9recreation, by encouraging economic development and tourism, by reducing
10unemployment and by bringing needed capital into the state for the benefit and
11welfare of people throughout the state. The legislature determines that the taxes
12that may be imposed by a district under subch. V of ch. 77 are special taxes that are
13generated apart from any direct annual tax on taxable property.
AB730,21,17 14(2) The legislature determines that a district serves a public purpose in the
15district's jurisdiction by providing recreation, by encouraging economic development
16and tourism, by reducing unemployment and by bringing needed capital into the
17district's jurisdiction for the benefit of people in the district's jurisdiction.
AB730,21,18 18229.821 Definitions. In this subchapter:
AB730,21,20 19(1) "Bond" means any bond, note or other obligation issued under s. 66.066 by
20a district.
AB730,21,24 21(2) "Bond resolution" means a resolution of the district board authorizing the
22issuance of, or providing terms and conditions related to, bonds and includes, where
23appropriate, any trust agreement, trust indenture, indenture of mortgage or deed of
24trust providing terms and conditions for bonds.
AB730,22,5
1(3) "Chief elected official" means the mayor of a city or, if the city is organized
2under subch. I of ch. 64, the president of the council of that city, the village president
3of a village, the town board chair of a town or the county executive of a county or, if
4the county does not have a county executive, the chairperson of the county board of
5supervisors.
AB730,22,6 6(4) "District" means a special purpose district created under this subchapter.
AB730,22,7 7(5) "District board" means the governing board of a district.
AB730,22,12 8(6) "Football stadium" means a stadium that is principally used as the home
9stadium of a professional football team described in s. 229.823 at the time that a
10district is created, or if no home stadium exists at the time that a district is created,
11"football stadium" means a stadium that includes the site of a proposed home
12stadium of such a team.
AB730,22,17 13(7) "Football stadium facilities" means football stadium property, tangible or
14intangible, including spectator seating of all types, practice facilities, parking lots
15and structures, garages, restaurants, parks, concession facilities, entertainment
16facilities, facilities for the display or sale of memorabilia, transportation facilities,
17and other functionally related or auxiliary facilities or structures.
AB730,22,18 18(8) "Home stadium" means a stadium approved as provided in s. 229.823.
AB730,22,22 19(9) "Members-elect" means those members of the governing body of a
20municipality or county, at a particular time, who have been duly elected or appointed
21for a current regular or unexpired term and whose service has not terminated by
22death, resignation or removal from office.
AB730,22,23 23(10) "Municipality" means a city, village or town.
AB730,22,24 24(11) "Political subdivision" means a city, village, town or county.
AB730,23,2
1(12) "Related party" means a corporation or business entity that is owned,
2controlled or operated by, or under common control with, a professional football team.
AB730,23,8 3229.822 Creation and organization. (1) There is created, for each
4jurisdiction under s. 229.823, a special district that is a local governmental unit, that
5is a body corporate and politic, that is separate and distinct from, and independent
6of, the state and the political subdivisions within its jurisdiction, that has the powers
7under s. 229.824 and the name of which includes "Professional Football Stadium
8District".
AB730,23,10 9(2) A district is governed by its district board. Subject to sub. (3), the district
10board shall consist of the following members:
AB730,23,1511 (a) Two persons appointed by the governor. At least one of the persons
12appointed by the governor shall reside within the county in which the football
13stadium is located. A person appointed under this paragraph may take his or her
14seat immediately upon appointment and qualification, subject to confirmation or
15rejection by the senate.
AB730,23,2016 (b) Two persons appointed by the chief elected official of the most populous city
17located wholly or partly within the jurisdiction of a district. A person appointed
18under this 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.
AB730,23,2421 (c) Two persons appointed by the chief elected official of the county in which the
22football stadium is located. A person appointed under this paragraph may take his
23or her seat immediately upon appointment and qualification, subject to confirmation
24or rejection by a majority of the members-elect of the county board.
AB730,24,8
1(d) One person appointed by the chief elected official of any municipality
2located wholly or partly within the jurisdiction of the district, other than the most
3populous city located wholly or partly within the jurisdiction of the district, that has
4a boundary at the time of creation of the district that is contiguous to a boundary of
5the site of the football stadium. A person appointed under this paragraph may take
6his or her seat immediately upon appointment and qualification, subject to
7confirmation or rejection by a majority of the members-elect of the governing body
8of the municipality.
AB730,24,19 9(3) Upon appointment under sub. (2), the appointing authorities shall certify
10the appointees to the secretary of administration. The terms of office of the persons
11appointed under sub. (2) shall be 2 years expiring on July 1, except that the initial
12terms shall expire on July 1 of the 4th year beginning after the year of creation of a
13district. Persons appointed under sub. (2) may be removed from the district board
14before the expiration of their terms by the appointing authority but only for cause,
15as defined in s. 17.16 (2). Vacancies shall be filled by the appointing authority who
16appointed the person whose office is vacant. A person appointed to fill a vacancy
17under sub. (2) shall serve for the remainder of the unexpired term to which he or she
18is appointed. The appointing authorities shall confer with one another regarding
19their appointments with a view toward achieving diversity on the district board.
AB730,24,25 20(4) The governor shall select the chairperson of the district board, and the
21district board shall elect from its membership a vice chairperson, a secretary and a
22treasurer. A majority of the current membership of the district board constitutes a
23quorum to do business. The district may take action based on the affirmative vote
24of a majority of those members of the district board who are present at a meeting of
25the district board.
AB730,25,2
1(5) The members of the district board shall be reimbursed for their actual and
2necessary expenses incurred in the performance of their duties.
AB730,25,5 3(6) Upon the appointment and qualification of a majority of the members of a
4district board, the district board may exercise the powers and duties of a district
5board under this subchapter.
AB730,25,7 6(7) The district board shall name the district, and the name shall include
7"Professional Football Stadium District".
AB730,25,17 8229.823 Jurisdiction. A district's jurisdiction is any county with a population
9at the date of the district's creation of more than 150,000 that includes the principal
10site of a stadium that is home to a professional football team, that is a member of a
11league of professional football teams that have home stadiums in at least 10 states
12and a collective average attendance for all league members of at least 40,000 persons
13per game over the 5 years immediately preceding the year in which a district is
14created, and that is approved by that league for use as a home stadium for that
15professional football team. Once created, the district's jurisdiction remains fixed
16even if population or attendance figures subsequently decline below the minimums
17described in this section.
AB730,25,20 18229.824 Powers of a district. A district has all of the powers necessary or
19convenient to carry out the purposes and provisions of this subchapter. In addition
20to all other powers granted by this subchapter, a district may do all of the following:
AB730,25,21 21(1) Adopt bylaws to govern the district's activities, subject to this subchapter.
AB730,25,22 22(2) Sue and be sued in its own name, plead and be impleaded.
AB730,25,23 23(3) Maintain an office.
AB730,25,24 24(4) In connection with football stadium facilities:
AB730,26,3
1(a) Acquire, construct, equip, maintain, improve, operate and manage the
2football stadium facilities as a revenue-generating enterprise, or engage other
3persons to do these things.
AB730,26,54 (b) Acquire; lease, as lessor or lessee; use; transfer; or accept transfers of
5property.
AB730,26,76 (c) Improve, maintain and repair property, and fund reserves for maintenance,
7depreciation and capital improvements.
AB730,26,128 (d) Enter into contracts, subject to such standards as may be established by the
9district board. The district board may award any such contract for any combination
10or division of work it designates and may consider any factors in awarding a contract,
11including price, time for completion of work and qualifications and past performance
12of a contractor.
AB730,26,1313 (e) Grant concessions.
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