10. Purchases made by the district, other than purchases of building materials,
are subject to the sales tax and use tax and the property of the district is subject to
special assessment levies.
Under the bill, the district may participate in:
1. The state public employe retirement plan and state-administered plans for
deferred compensation, health care benefits and disability and survivor benefits.
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.
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.
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:
AB892, s. 1 1Section 1. 13.94 (4) (a) 1. of the statutes, as affected by 1999 Wisconsin Act 9,
2is amended to read:
AB892,7,23 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;
10every provider of medical assistance under subch. IV of ch. 49; technical college
11district boards; development zones designated under s. 560.71; every county
12department under s. 51.42 or 51.437; every nonprofit corporation or cooperative to
13which moneys are specifically appropriated by state law; and every corporation,
14institution, association or other organization which receives more than 50% of its

1annual budget from appropriations made by state law, including subgrantee or
2subcontractor recipients of such funds.
AB892, s. 2 3Section 2. 13.94 (10) of the statutes is amended to read:
AB892,7,114 13.94 (10) Financial status of local certain professional baseball park
5sports districts. As promptly as possible following the end of each state fiscal
6biennium in which there are outstanding bonds or notes issued by a local
7professional baseball park district created under subch. III of ch. 229 that are subject
8to s. 229.74 (7) or by a local professional football stadium district created under
9subch. IV of ch. 229 that are subject to s. 229.830 (7)
, the legislative audit bureau
10shall submit a report to the cochairpersons of the joint committee on finance
11concerning the financial status of that district.
AB892, s. 3 12Section 3. 16.70 (14) of the statutes is amended to read:
AB892,7,1413 16.70 (14) "State" does not include a district created under subch. II or, III or
14IV
of ch. 229.
AB892, s. 4 15Section 4. 18.03 (5s) of the statutes is amended to read:
AB892,7,1916 18.03 (5s) Upon the request of a local professional baseball park district
17created under subch. III of ch. 229 or a local professional football stadium district
18created under subch. IV of ch. 229
, the commission may serve as financial consultant
19to assist and coordinate the issuance of the bonds of a district.
AB892, s. 5 20Section 5. 19.42 (13) (a) of the statutes is amended to read:
AB892,8,221 19.42 (13) (a) All positions to which individuals are regularly appointed by the
22governor, except the position of trustee of any private higher educational institution
23receiving state appropriations and, the position of member of the district board of a
24local professional baseball park district created under subch. III of ch. 229 and the

1position of member of the district board of a local professional football stadium
2district created under subch. IV of ch. 229
.
AB892, s. 6 3Section 6. 19.59 (1) (a) of the statutes is amended to read:
AB892,8,134 19.59 (1) (a) No local public official may use his or her public position or office
5to obtain financial gain or anything of substantial value for the private benefit of
6himself or herself or his or her immediate family, or for an organization with which
7he or she is associated. A violation of this paragraph includes the acceptance of free
8or discounted admissions to a professional baseball or football game by a member of
9the district board of a local professional baseball park district created under subch.
10III of ch. 229 or a local professional football stadium district created under subch. IV
11of ch. 229
. This paragraph does not prohibit a local public official from using the title
12or prestige of his or her office to obtain campaign contributions that are permitted
13and reported as required by ch. 11.
AB892, s. 7 14Section 7. 19.59 (1) (g) 1. a. of the statutes is amended to read:
AB892,8,1715 19.59 (1) (g) 1. a. "District" means a local professional baseball park district
16created under subch. III of ch. 229 or a local professional football stadium district
17created under subch. IV of ch. 229
.
AB892, s. 8 18Section 8. 20.005 (3) (schedule) of the statutes: at the appropriate place, insert
19the following amounts for the purposes indicated: - See PDF for table PDF - See PDF for table PDF
AB892, s. 9 1Section 9. 20.395 (1) (gv) of the statutes is created to read:
AB892,9,42 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.
AB892, s. 10 5Section 10. 20.566 (1) (ge) of the statutes is created to read:
AB892,9,106 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.
AB892, s. 11 11Section 11. 20.835 (4) (ge) of the statutes is created to read:
AB892,9,1312 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).
AB892, s. 12 5Section 12. 20.867 (5) of the statutes is created to read:
AB892,10,96 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.
AB892, s. 13 10Section 13. 24.61 (2) (a) 8. of the statutes is created to read:
AB892,10,1211 24.61 (2) (a) 8. Bonds issued by a local professional football stadium district
12created under subch. IV of ch. 229.
AB892, s. 14 13Section 14. 25.17 (3) (b) 11. of the statutes is created to read:
AB892,10,1514 25.17 (3) (b) 11. Bonds issued by a local professional football stadium district
15created under subch. IV of ch. 229.
AB892, s. 15 16Section 15. 25.50 (1) (d) of the statutes, as affected by 1999 Wisconsin Act 9,
17is amended to read:
AB892,11,218 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.
AB892, s. 16 3Section 16. 66.04 (2) (a) (intro.) of the statutes is amended to read:
AB892,11,84 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:
AB892, s. 17 9Section 17. 66.04 (2) (a) 3q. of the statutes is created to read:
AB892,11,1110 66.04 (2) (a) 3q. Bonds issued by a local professional football stadium district
11created under subch. IV of ch. 229.
AB892, s. 18 12Section 18. 66.066 (1) (a) of the statutes is amended to read:
AB892,11,2313 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.
AB892, s. 19 24Section 19. 66.066 (1) (c) of the statutes is amended to read:
AB892,12,8
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
.
AB892, s. 20 9Section 20. 66.066 (5) of the statutes is renumbered 66.066 (5) (a).
AB892, s. 21 10Section 21. 66.066 (5) (b) of the statutes is created to read:
AB892,12,1311 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.
AB892, s. 22 14Section 22. 66.067 of the statutes is amended to read:
AB892,12,23 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.
AB892, s. 23 24Section 23. 66.30 (1) (a) of the statutes, as affected by 1999 Wisconsin Act 9,
25is amended to read:
AB892,13,11
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.
AB892, s. 24 12Section 24. 77.705 (title) of the statutes is amended to read:
AB892,13,13 1377.705 (title) Adoption by resolution; baseball park district.
AB892, s. 25 14Section 25. 77.706 of the statutes is created to read:
AB892,13,22 1577.706 Adoption by resolution; football stadium district. A local
16professional football stadium district created under subch. IV of ch. 229, by
17resolution under s. 229.824 (15), may impose a sales tax and a use tax under this
18subchapter at a rate of no more than 0.5% of the gross receipts or sales price. Those
19taxes may be imposed only in their entirety. The imposition of the taxes under this
20section shall be effective on the first day of the first month that begins 30 days after
21the approval of the resolution by the electors in the district's jurisdiction under s.
22229.824 (15).
AB892, s. 26 23Section 26. 77.707 of the statutes is renumbered 77.707 (1).
AB892, s. 27 24Section 27. 77.707 (2) of the statutes is created to read:
AB892,14,7
177.707 (2) Retailers and the department of revenue may not collect a tax under
2s. 77.706 for any local professional football stadium district created under subch. IV
3of ch. 229 after the calendar quarter during which the local professional football
4stadium district board makes a certification to the department of revenue under s.
5229.825 (2), except that the department of revenue may collect from retailers taxes
6that accrued before that calendar quarter and fees, interest and penalties that relate
7to those taxes.
AB892, s. 28 8Section 28. 77.71 of the statutes is amended to read:
AB892,14,12 977.71 Imposition of county and special district sales and use taxes.
10Whenever a county sales and use tax ordinance is adopted under s. 77.70 or a special
11district resolution is adopted under s. 77.705 or 77.706, the following taxes are
12imposed:
AB892,14,20 13(1) For the privilege of selling, leasing or renting tangible personal property
14and for the privilege of selling, performing or furnishing services a sales tax is
15imposed upon retailers at the rate of 0.5% in the case of a county tax or at the rate
16under s. 77.705 or 77.706 in the case of a special district tax of the gross receipts from
17the sale, lease or rental of tangible personal property, except property taxed under
18sub. (4), sold, leased or rented at retail in the county or special district or from selling,
19performing or furnishing services described under s. 77.52 (2) in the county or special
20district.
AB892,15,7 21(2) An excise tax is imposed at the rate of 0.5% in the case of a county tax or
22at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales
23price upon every person storing, using or otherwise consuming in the county or
24special district tangible personal property or services if the property or service is
25subject to the state use tax under s. 77.53, except that a receipt indicating that the

1tax under sub. (1), (3) or (4) has been paid relieves the buyer of liability for the tax
2under this subsection and except that if the buyer has paid a similar local tax in
3another state on a purchase of the same property or services that tax shall be credited
4against the tax under this subsection and except that for motor vehicles that are used
5for a purpose in addition to retention, demonstration or display while held for sale
6in the regular course of business by a dealer the tax under this subsection is imposed
7not on the sales price but on the amount under s. 77.53 (1m).
AB892,15,17 8(3) An excise tax is imposed upon a contractor engaged in construction
9activities within the county or special district, at the rate of 0.5% in the case of a
10county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax
11of the sales price of tangible personal property that is used in constructing, altering,
12repairing or improving real property and that becomes a component part of real
13property in that county or special district, unless the contractor has paid the sales
14tax of a county in the case of a county tax or of a special district in the case of a special
15district tax in this state on that property, and except that if the buyer has paid a
16similar local sales tax in another state on a purchase of the same property that tax
17shall be credited against the tax under this subsection.
AB892,16,2 18(4) An excise tax is imposed at the rate of 0.5% in the case of a county tax or
19at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales
20price upon every person storing, using or otherwise consuming a motor vehicle, boat,
21snowmobile, mobile home not exceeding 45 feet in length, trailer, semitrailer,
22all-terrain vehicle or aircraft, if that property must be registered or titled with this
23state and if that property is to be customarily kept in a county that has in effect an
24ordinance under s. 77.70 or in a special district that has in effect a resolution under
25s. 77.705 or 77.706, except that if the buyer has paid a similar local sales tax in

1another state on a purchase of the same property that tax shall be credited against
2the tax under this subsection.
AB892, s. 29 3Section 29. 77.76 (3m) of the statutes is amended to read:
AB892,17,54 77.76 (3m) From the appropriation under s. 20.835 (4) (gb) the department, for
5the first 2 years of collection, shall distribute 97% of the special district taxes
6reported for each special local professional baseball park district that has imposed
7taxes under this subchapter, minus the special district portion of the retailers'
8discounts, to the special local professional baseball park district no later than the end
9of the 3rd month following the end of the calendar quarter in which such amounts
10were reported. From the appropriation under s. 20.835 (4) (gb) the department, after
11the first 2 years of collection, shall distribute 98.5% of the special district taxes
12reported for each special local professional baseball park district that has imposed
13taxes under this subchapter, minus the special district portion of the retailers'
14discount, to the special local professional baseball park district no later than the end
15of the 3rd month following the end of the calendar quarter in which such amounts
16were reported. At the time of distribution the department shall indicate the taxes
17reported by each taxpayer. In this subsection, the "special district portion of the
18retailers' discount" is the amount determined by multiplying the total retailers'
19discount by a fraction the numerator of which is the gross special local professional
20baseball park
district sales and use taxes payable and the denominator of which is
21the sum of the gross state and special local professional baseball park district sales
22and use taxes payable. The special local professional baseball park district taxes
23distributed shall be increased or decreased to reflect subsequent refunds, audit
24adjustments and all other adjustments of the special local professional baseball park
25district taxes previously distributed. Interest paid on refunds of special local

1professional baseball park
district sales and use taxes shall be paid from the
2appropriation under s. 20.835 (4) (gb) at the rate paid by this state under s. 77.60 (1)
3(a). Any special local professional baseball park district receiving a report under this
4subsection is subject to the duties of confidentiality to which the department of
5revenue is subject under s. 77.61 (5).
AB892, s. 30 6Section 30. 77.76 (3p) of the statutes is created to read:
AB892,18,27 77.76 (3p) From the appropriation under s. 20.835 (4) (ge) the department of
8revenue shall distribute 98.5% of the taxes reported for each local professional
9football stadium district that has imposed taxes under this subchapter, minus the
10district portion of the retailers' discount, to the local professional football stadium
11district no later than the end of the 3rd month following the end of the calendar
12quarter in which such amounts were reported. At the time of distribution the
13department of revenue shall indicate the taxes reported by each taxpayer. In this
14subsection, the "district portion of the retailers' discount" is the amount determined
15by multiplying the total retailers' discount by a fraction the numerator of which is
16the gross local professional football stadium district sales and use taxes payable and
17the denominator of which is the sum of the gross state and local professional football
18stadium district sales and use taxes payable. The local professional football stadium
19district taxes distributed shall be increased or decreased to reflect subsequent
20refunds, audit adjustments and all other adjustments of the local professional
21football stadium district taxes previously distributed. Interest paid on refunds of
22local professional football stadium district sales and use taxes shall be paid from the
23appropriation under s. 20.835 (4) (ge) at the rate paid by this state under s. 77.60 (1)
24(a). Any local professional football stadium district receiving a report under this

1subsection is subject to the duties of confidentiality to which the department of
2revenue is subject under s. 77.61 (5).
AB892, s. 31 3Section 31. 77.76 (4) of the statutes, as affected by 1999 Wisconsin Act 9, is
4amended to read:
AB892,18,95 77.76 (4) There shall be retained by the state 1.5% of the taxes collected for
6taxes imposed by special districts under s. ss. 77.705 and 77.706 and 1.75% of the
7taxes collected for taxes imposed by counties under s. 77.70 to cover costs incurred
8by the state in administering, enforcing and collecting the tax. All interest and
9penalties collected shall be deposited and retained by this state in the general fund.
AB892, s. 32 10Section 32. 85.62 of the statutes is created to read:
AB892,18,17 1185.62 Aid to local professional football stadium districts. The
12department may make aid payments from the appropriation under s. 20.395 (1) (gv)
13to a local professional football stadium district created under subch. IV of ch. 229 for
14the development, construction, reconstruction or improvement of bridges, highways,
15parking lots, garages, transportation facilities or other functionally related or
16auxiliary facilities or structures associated with a football stadium, as defined in s.
17229.821 (6).
AB892, s. 33 18Section 33. 219.09 (1) (d) of the statutes is created to read:
AB892,18,2019 219.09 (1) (d) A local professional football stadium district created under
20subch. IV of ch. 229.
AB892, s. 34 21Section 34. Subchapter IV of chapter 229 [precedes 229.820] of the statutes
22is created to read:
AB892,18,2323 chapter 229
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