2. The local government property insurance fund.
The bill provides that the district is not subject to laws regulating generally the
ways in which funds of local governments may be invested.
The bill also provides that the district may:
1. Contract with municipalities and federally recognized Indian tribes and
bands in this state for the receipt or furnishing of services or the joint exercise of
powers or duties.
2. Participate in the state-operated local government pooled-investment fund.
Under the bill, the assets and liabilities of a district are not assets or liabilities
of the county in which the district is located.
taxation
Under the bill, a local professional football stadium district may adopt a
resolution to impose a sales tax and a use tax at a rate of no more than 0.5% on the
sale or use of tangible personal property or services in the district subject to approval
by the electors of a district at a referendum. The referendum may be held at any
regularly scheduled primary or other election, or at a special election. The date of
the referendum is determined by the county board of the county in which a district
is located. The district tax revenue may be used only for purposes related to football
stadium facilities. Under the bill, generally, the sales tax and use tax imposed by the
district may not be collected after the district has retired its bonds related to the
football stadium facilities and after reserve funds are adequately funded.
Under the bill, the income of a local professional football stadium district is
exempt from the income tax and the franchise tax, and the income and interest from
the district's obligations are exempt from the income tax and the franchise tax.
The bill creates a sales tax and a use tax exemption for parking related to
professional football stadium facilities and for a license or other right to purchase
admission to events at a professional football stadium.
Liens
Current law provides certain protections to persons who provide labor and
materials for a construction project. For example, a person who works on an
improvement to privately owned land generally has a lien on all interests in the land
(construction lien). However, under current law, a construction lien may not be filed
against property owned by a public entity. Thus, in the case of a public construction
project, a person who works on the project generally has a lien on money owing to the

prime contractor, with certain exceptions. Furthermore, current law contains a
bonding requirement, under which certain public construction contracts must
include a provision requiring the prime contractor to provide or obtain a payment
and performance bond or other payment assurance. In the case of a public
construction contract with a local government entity, a bonding requirement applies
to any contract exceeding $50,000.
This bill exempts a public construction contract with a district from any
applicable bonding requirement.
Transportation aids
The bill authorizes the department of transportation (DOT) to make aid
payments to a local professional football stadium district for the development,
construction, reconstruction or improvement of bridges, highways, parking lots,
garages, transportation facilities or other functionally related or auxiliary facilities
or structures associated with any home stadium of a professional football team, and
creates a continuing appropriation in the segregated transportation fund for this
purpose. The bill does not appropriate any money for the purpose of DOT making
such aid payments. Continuing appropriations are expendable until fully depleted
or repealed by subsequent action of the legislature.
This bill will be referred to the joint survey committee on tax exemptions for a
detailed analysis, which will be printed as an appendix to this bill.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB730, s. 1 1Section 1. 13.94 (4) (a) 1. of the statutes, as affected by 1999 Wisconsin Act 9,
2is amended to read:
AB730,7,73 13.94 (4) (a) 1. Every state department, board, examining board, affiliated
4credentialing board, commission, independent agency, council or office in the
5executive branch of state government; all bodies created by the legislature in the
6legislative or judicial branch of state government; any public body corporate and
7politic created by the legislature including specifically a professional baseball park
8district, a local professional football stadium district and a family care district
9created under s. 46.2895; every Wisconsin works agency under subch. III of ch. 49;

1every provider of medical assistance under subch. IV of ch. 49; technical college
2district boards; development zones designated under s. 560.71; every county
3department under s. 51.42 or 51.437; every nonprofit corporation or cooperative to
4which moneys are specifically appropriated by state law; and every corporation,
5institution, association or other organization which receives more than 50% of its
6annual budget from appropriations made by state law, including subgrantee or
7subcontractor recipients of such funds.
AB730, s. 2 8Section 2. 13.94 (10) of the statutes is amended to read:
AB730,7,169 13.94 (10) Financial status of local certain professional baseball park
10sports districts. As promptly as possible following the end of each state fiscal
11biennium in which there are outstanding bonds or notes issued by a local
12professional baseball park district created under subch. III of ch. 229 that are subject
13to s. 229.74 (7) or by a local professional football stadium district created under
14subch. IV of ch. 229 that are subject to s. 229.830 (7)
, the legislative audit bureau
15shall submit a report to the cochairpersons of the joint committee on finance
16concerning the financial status of that district.
AB730, s. 3 17Section 3. 16.70 (14) of the statutes is amended to read:
AB730,7,1918 16.70 (14) "State" does not include a district created under subch. II or, III or
19IV
of ch. 229.
AB730, s. 4 20Section 4. 18.03 (5s) of the statutes is amended to read:
AB730,7,2421 18.03 (5s) Upon the request of a local professional baseball park district
22created under subch. III of ch. 229 or a local professional football stadium district
23created under subch. IV of ch. 229
, the commission may serve as financial consultant
24to assist and coordinate the issuance of the bonds of a district.
AB730, s. 5 25Section 5. 19.42 (13) (a) of the statutes is amended to read:
AB730,8,6
119.42 (13) (a) All positions to which individuals are regularly appointed by the
2governor, except the position of trustee of any private higher educational institution
3receiving state appropriations and, the position of member of the district board of a
4local professional baseball park district created under subch. III of ch. 229 and the
5position of member of the district board of a local professional football stadium
6district created under subch. IV of ch. 229
.
AB730, s. 6 7Section 6. 19.59 (1) (a) of the statutes is amended to read:
AB730,8,178 19.59 (1) (a) No local public official may use his or her public position or office
9to obtain financial gain or anything of substantial value for the private benefit of
10himself or herself or his or her immediate family, or for an organization with which
11he or she is associated. A violation of this paragraph includes the acceptance of free
12or discounted admissions to a professional baseball or football game by a member of
13the district board of a local professional baseball park district created under subch.
14III of ch. 229 or a local professional football stadium district created under subch. IV
15of ch. 229
. This paragraph does not prohibit a local public official from using the title
16or prestige of his or her office to obtain campaign contributions that are permitted
17and reported as required by ch. 11.
AB730, s. 7 18Section 7. 19.59 (1) (g) 1. a. of the statutes is amended to read:
AB730,8,2119 19.59 (1) (g) 1. a. "District" means a local professional baseball park district
20created under subch. III of ch. 229 or a local professional football stadium district
21created under subch. IV of ch. 229
.
AB730, s. 8 22Section 8. 20.005 (3) (schedule) of the statutes: at the appropriate place, insert
23the following amounts for the purposes indicated: - See PDF for table PDF - See PDF for table PDF
AB730, s. 9 1Section 9. 20.395 (1) (gv) of the statutes is created to read:
AB730,9,42 20.395 (1) (gv) Transportation aids to local professional football stadium
3districts.
As a continuing appropriation, the amounts in the schedule for
4transportation aids to local professional football stadium districts under s. 85.62.
AB730, s. 10 5Section 10. 20.566 (1) (ge) of the statutes is created to read:
AB730,9,106 20.566 (1) (ge) Administration of local professional football stadium district
7taxes
. From the moneys transferred from the appropriation account under s. 20.835
8(4) (ge), the amounts in the schedule for administering the special district taxes
9imposed under s. 77.706 by a local professional football stadium district created
10under subch. IV of ch. 229.
AB730, s. 11 11Section 11. 20.835 (4) (ge) of the statutes is created to read:
AB730,9,1312 20.835 (4) (ge) Local professional football stadium district taxes. All moneys
13received from the taxes imposed under s. 77.706, for the purpose of distribution to

1the special districts that adopt a resolution imposing taxes under subch. V of ch. 77,
2and for the purpose of financing a local professional football stadium district, except
3that, of those tax revenues collected under subch. V of ch. 77, 1.5% shall be credited
4to the appropriation account under s. 20.566 (1) (ge).
AB730, s. 12 5Section 12. 20.867 (5) of the statutes is created to read:
AB730,10,96 20.867 (5) Services to nonstate governmental units. (g) Financial consulting
7services.
All moneys received from local professional football stadium districts for
8financial consulting services provided under s. 18.03 (5s), to be used to provide those
9services.
AB730, s. 13 10Section 13. 24.61 (2) (a) 8. of the statutes is created to read:
AB730,10,1211 24.61 (2) (a) 8. Bonds issued by a local professional football stadium district
12created under subch. IV of ch. 229.
AB730, s. 14 13Section 14. 25.17 (3) (b) 11. of the statutes is created to read:
AB730,10,1514 25.17 (3) (b) 11. Bonds issued by a local professional football stadium district
15created under subch. IV of ch. 229.
AB730, s. 15 16Section 15. 25.50 (1) (d) of the statutes, as affected by 1999 Wisconsin Act 9,
17is amended to read:
AB730,11,218 25.50 (1) (d) "Local government" means any county, town, village, city, power
19district, sewerage district, drainage district, town sanitary district, public inland
20lake protection and rehabilitation district, local professional baseball park district
21created under subch. III of ch. 229, family care district under s. 46.2895, local
22professional football stadium district created under subch. IV of ch. 229,
public
23library system, school district or technical college district in this state, any
24commission, committee, board or officer of any governmental subdivision of this

1state, any court of this state, other than the court of appeals or the supreme court,
2or any authority created under s. 231.02, 233.02 or 234.02.
AB730, s. 16 3Section 16. 66.04 (2) (a) (intro.) of the statutes is amended to read:
AB730,11,84 66.04 (2) (a) (intro.) Any county, city, village, town, school district, drainage
5district, technical college district or other governing board, as defined by s. 34.01 (1),
6other than a local professional football stadium district board created under subch.
7IV of ch. 229,
may invest any of its funds not immediately needed in any of the
8following:
AB730, s. 17 9Section 17. 66.04 (2) (a) 3q. of the statutes is created to read:
AB730,11,1110 66.04 (2) (a) 3q. Bonds issued by a local professional football stadium district
11created under subch. IV of ch. 229.
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.
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