AB601: Bill Text

AB601, s. 69 Section 69. 71.26 (1) (bm) of the statutes is amended to read:

AB601,28,25 71.26 (1) (bm) Certain local districts. Income of a local exposition district created under subch. II of ch. 229, a local professional baseball park district created under subch. III of ch. 229 or, a local professional football stadium district created under subch. IV of ch. 229 or, a local cultural arts district created under subch. V of ch. 229, or a local park and recreation district created under subch. VI of ch. 229.

AB601, s. 70 Section 70. 77.25 (18m) of the statutes is created to read:

AB601,29,2 77.25 (18m) To a local park and recreation district under subch. VI of ch. 229.

AB601, s. 71 Section 71. 77.54 (9a) (i) of the statutes is created to read:

AB601,29,4 77.54 (9a) (i) A local park and recreation district under subch. VI of ch. 229.

AB601, s. 72 Section 72. 77.704 of the statutes is created to read:

AB601,29,13 77.704 Adoption by resolution; local park and recreation district. A local park and recreation district created under subch. VI of ch. 229, by resolution under s. 229.863 (8), may impose a sales tax and a use tax under this subchapter at a rate of 0.1% of the gross receipts or sales price. Those taxes may be imposed only in their entirety. The imposition of the taxes under this section shall be effective on the first day of the first month that begins at least 30 days after the certification of the approval of the resolution by the electors in the district's jurisdiction under s. 229.863 (8).

AB601, s. 73 Section 73. 77.707 (3) of the statutes is created to read:

AB601,29,20 77.707 (3) Retailers and the department of revenue may not collect a tax under s. 77.704 for any local park and recreation district created under subch. VI of ch. 229 after the calendar quarter during which the local park and recreation district board makes the certification to the department of revenue under s. 229.865, except that the department of revenue may collect from retailers taxes that accrued before that calendar quarter and fees, interest, and penalties that relate to those taxes.

AB601, s. 74 Section 74. 77.71 of the statutes is amended to read:

AB601,29,25 77.71 Imposition of county and special district sales and use taxes. Whenever a county sales and use tax ordinance is adopted under s. 77.70 or a special district resolution is adopted under s. 77.704, 77.705 , or 77.706, the following taxes are imposed:

AB601,30,8 (1) For the privilege of selling, leasing, or renting tangible personal property and for the privilege of selling, performing, or furnishing services a sales tax is imposed upon retailers at the rate of 0.5% in the case of a county tax or at the rate under s. 77.704, 77.705, or 77.706 in the case of a special district tax of the gross receipts from the sale, lease, or rental of tangible personal property, except property taxed under sub. (4), sold, leased, or rented at retail in the county or special district or from selling, performing, or furnishing services described under s. 77.52 (2) in the county or special district.

AB601,30,20 (2) An excise tax is imposed at the rate of 0.5% in the case of a county tax or at the rate under s. 77.704, 77.705, or 77.706 in the case of a special district tax of the sales price upon every person storing, using, or otherwise consuming in the county or special district tangible personal property or services if the property or service is subject to the state use tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3), or (4) has been paid relieves the buyer of liability for the tax under this subsection and except that if the buyer has paid a similar local tax in another state on a purchase of the same property or services that tax shall be credited against the tax under this subsection and except that for motor vehicles that are used for a purpose in addition to retention, demonstration, or display while held for sale in the regular course of business by a dealer the tax under this subsection is imposed not on the sales price but on the amount under s. 77.53 (1m).

AB601,31,5 (3) An excise tax is imposed upon a contractor engaged in construction activities within the county or special district, at the rate of 0.5% in the case of a county tax or at the rate under s. 77.704, 77.705 , or 77.706 in the case of a special district tax of the sales price of tangible personal property that is used in constructing, altering, repairing, or improving real property and that becomes a component part of real property in that county or special district, except that if the contractor has paid the sales tax of a county in the case of a county tax or of a special district in the case of a special district tax in this state on that property, or has paid a similar local sales tax in another state on a purchase of the same property, that tax shall be credited against the tax under this subsection.

AB601,31,15 (4) An excise tax is imposed at the rate of 0.5% in the case of a county tax or at the rate under s. 77.704, 77.705, or 77.706 in the case of a special district tax of the sales price upon every person storing, using, or otherwise consuming a motor vehicle, boat, snowmobile, mobile home not exceeding 45 feet in length, trailer, semitrailer, all-terrain vehicle or aircraft, if that property must be registered or titled with this state and if that property is to be customarily kept in a county that has in effect an ordinance under s. 77.70 or in a special district that has in effect a resolution under s. 77.704, 77.705, or 77.706, except that if the buyer has paid a similar local sales tax in another state on a purchase of the same property that tax shall be credited against the tax under this subsection.

AB601, s. 75 Section 75. 77.76 (3n) of the statutes is created to read:

AB601,32,10 77.76 (3n) From the appropriation under s. 20.835 (4) (gc), the department of revenue shall distribute 98.5% of the taxes reported for each local park and recreation district that has imposed taxes under this subchapter, minus the district portion of the retailers' discount, to the local park and recreation district no later than the end of the 3rd month following the end of the calendar quarter in which such amounts were reported. At the time of distribution, the department of revenue shall indicate the taxes reported by each taxpayer. In this subsection, the "district portion of the retailers' discount" is the amount determined by multiplying the total retailers' discount by a fraction, the numerator of which is the gross local park and recreation district sales and use taxes payable and the denominator of which is the sum of the gross state and local park and recreation district sales and use taxes payable. The local park and recreation district taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments of the local park and recreation district taxes previously distributed. Interest paid on refunds of local park and recreation district sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (gc) at the rate paid by this state under s. 77.60 (1) (a). Any local park and recreation district receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).

AB601, s. 76 Section 76. 77.76 (4) of the statutes is amended to read:

AB601,32,17 77.76 (4) There shall be retained by the state 1.5% of the taxes collected for taxes imposed by special districts under ss. 77.704, 77.705, and 77.706 and 1.75% of the taxes collected for taxes imposed by counties under s. 77.70 to cover costs incurred by the state in administering, enforcing, and collecting the tax. All interest and penalties collected shall be deposited and retained by this state in the general fund.

AB601, s. 77 Section 77. Subchapter VI of chapter 229 [precedes 229.86] of the statutes is created to read:

AB601,32,20 CHAPTER 229

AB601,32,23 subchapter vi local park and recreation districts

AB601,32,24 229.86 Definitions. In this subchapter:

AB601,32,25 (1) "Board of directors" means the board of directors of a district.

AB601,33,4 (2) "Chief executive officer" means, as to a sponsoring municipality or as to a municipality that is wholly within the jurisdiction of a district, the mayor or city manager of a city, the village president of a village, or the town board chairperson of a town.

AB601,33,5 (3) "District" means a special purpose district created under this subchapter.

AB601,33,8 (4) "Enabling resolution" means a resolution, or an amendment of a resolution, adopted by the governing body of a municipality and signed by the chief executive officer to create a district.

AB601,33,12 (5) "Municipality" means any city other than a city that has a majority of its territory located in a county with a population greater than 500,000; any village other than a village that has a majority of its territory located in a county with a population greater than 500,000; or any town.

AB601,33,15 (6) "Park facilities" means a public park, including improvements, that is owned by a district, or a public park, including improvements, that is owned by a municipality but is under the management and control of a district, or both.

AB601,33,17 (7) "Sponsoring municipality" means any municipality that creates a district in combination with another contiguous municipality.

AB601,33,23 229.861 Creation, organization, and administration. (1) Subject to sub. (5), 2 or more contiguous municipalities may create a special purpose district that is a unit of government, that is a body corporate and politic, that is separate and distinct from, and independent of, the state and the sponsoring municipalities, and that has the powers under s. 229.863, if the sponsoring municipalities do all of the following:

AB601,33,25 (a) Adopt an enabling resolution, subject to sub. (2), that does all of the following:

AB601,34,1 1. Declares the need for establishing the district.

AB601,34,2 2. Contains findings of public purpose.

AB601,34,3 3. Contains a detailed description of the boundaries of the proposed district.

AB601,34,5 4. Declares an intention to negotiate with a county the termination of any agreement entered into under s. 27.075 (1), (2), or (4).

AB601,34,7 (b) File copies of the enabling resolution with the clerk of each municipality and county that is wholly or partly within the boundaries of the proposed district.

AB601,34,12 (2) Subject to sub. (5), a district shall consist of at least 2 contiguous municipalities. Each sponsoring municipality shall be identified in a substantially similar enabling resolution that is adopted by the governing body of each sponsoring municipality within a 90-day period beginning with the date of adoption of the first enabling resolution.

AB601,34,15 (3) A district consisting of 2 or more contiguous municipalities may also be created, subject to subs. (4) and (5), by a petition and referendum if all of the following occur:

AB601,34,20 (a) A petition that conforms to the requirements of s. 8.40, which contains a detailed description and scale map of the proposed district, on the question of the creation of a district is circulated after December 31 and filed not later than 5 p.m. on the 3rd Tuesday in February in each municipality that is within the boundaries of the proposed district.

AB601,34,23 (b) The petition is signed by a number of qualified electors residing in the municipality equal to at least 15% of the votes cast for governor in the municipality at the last gubernatorial election.

AB601,34,25 (c) The signed petition is filed with the clerk of each municipality in which the petition is circulated.

AB601,35,13 (4) If all of the steps in sub. (3) occur, each municipality in which petitions containing the requisite number of signatures are submitted to the clerk shall hold a referendum at the next succeeding spring election. Subject to sub. (5), if the question submitted at the referendum is approved by a majority of the electors who vote in the referendum at the spring election in at least 2 contiguous municipalities, a special purpose district that is a unit of government, that is a body corporate and politic, that is separate and distinct from, and independent of, the state and each municipality, and that has the powers under s. 229.863 is created, the boundaries of which include each municipality in which the question is approved. The referendum question shall be substantially as follows: "Shall a local park and recreation district, the territory of which includes in whole the .... [name of municipality], be created?" If a referendum question is not approved in at least 2 contiguous municipalities, no district may be created.

AB601,35,20 (5) (a) Before a district may be created, the governing bodies of each municipality that has adopted a resolution under sub. (1) or in which a referendum question has been approved under sub. (4) shall adopt a resolution or enact an ordinance, not later than September 1 of the year in which the resolution under sub. (1) or the referendum question is approved, that, subject to pars. (b) and (c), contains an agreement among each of the governing bodies which addresses at least all of the following provisions:

AB601,35,24 1. A mechanism that provides, from each of the municipalities, a loan of start-up funds for the initial operating costs of the district. The loaned start-up funds shall be sufficient to sustain the district until it receives the first amount of proceeds from a tax that is imposed under s. 229.863 (8).

AB601,36,3 2. A method of appointing temporary members to the board of directors under sub. (6) (am) to serve until the initial members are elected at the spring election and qualified to take office.

AB601,36,7 3. An apportionment plan for the election of the board of directors of the district board under sub. (6) (b), unless the governing bodies of all of the municipalities of which the district is initially comprised provide for the election of members of the board of directors without an apportionment plan.

AB601,36,9 4. A method to transfer title of the park facilities within their individual jurisdictions to the district.

AB601,36,17 (b) 1. Before the municipalities may consider a resolution or ordinance that is described in par. (a), all of the municipalities shall enter into an agreement on the selection of an arbitrator who will decide any of the issues under par. (a) that are not resolved by the municipalities by September 1 of the year described under par. (a), except as provided in subd. 2. If the municipalities are unable to reach agreement on any of the items listed in par. (a), the arbitrator shall enter a binding decision, which resolves all such outstanding items, not later than November 1 of the year described under par. (a).

AB601,36,21 2. If the municipalities are unable to reach an agreement concerning whether the members of the board of directors shall be elected with or without an apportionment plan under sub. (6) (b), the board of directors shall be elected pursuant to an apportionment plan.

AB601,37,3 (c) Before the municipalities may consider a resolution or ordinance that is described under par. (a), each municipality that is subject to an agreement or contract with a county under s. 27.075 (1), (2), or (4) shall negotiate with the county the termination of any such agreements or contracts. If a municipality is unable to negotiate the termination of any agreements or contracts under s. 27.075, the municipality may not become part of a district until the agreements or contracts expire or are otherwise terminated.

AB601,37,7 (6) (a) 1. The district is governed by its board of directors. The board of directors may adopt bylaws to govern the district's activities, subject to this subchapter. Except as provided in s. 229.862, the board of directors shall consist of 9 members who are elected at-large.

AB601,37,18 2. The board of directors shall be elected at the spring election pursuant to an apportionment plan under par. (b) unless the governing bodies of each of the municipalities of which the district is comprised by resolution determine, no later than November 1 preceding any spring election, that the members of the board of directors shall be elected at that election and thereafter without an apportionment plan. If the governing bodies of each municipality of which the district is comprised determine to elect members of the board of directors without an apportionment plan, the governing bodies may, no later than November 1 preceding a spring election, by resolution determine to elect members of the board of directors at that election and thereafter pursuant to an apportionment plan, if an identical plan is adopted by each of those governing bodies by that date.

AB601,37,23 3. The first election of members of the board of directors shall occur in April of the year following the year described in sub. (5) (a). Temporary members shall be appointed according to the agreement reached under sub. (5) (a) 2. or imposed by an arbitrator under sub. (5) (b) to serve until the initial members are elected at the spring election and qualified to take office.

AB601,38,13 (b) 1. Each apportionment plan shall divide the entire district into apportioned geographic areas for the election of members of the board of directors. The boundaries of the apportioned areas shall remain unchanged unless the governing bodies of each of the municipalities of which the district is comprised agree, by resolution adopted no later than November 1 preceding a spring election, to prescribe revised boundaries for the election of members of the board of directors at that election and thereafter, and except that, if a municipality becomes a part of the district after its creation, the governing bodies of the municipalities of which the district is comprised shall, by resolution, prescribe identical revised boundaries of the apportioned areas no later than September 1 preceding the first spring election at which members of the board of directors are to be elected from the new district. If the governing bodies are unable to reach an agreement concerning an identical apportionment plan by September 1 preceding that spring election, an arbitrator appointed pursuant to sub. (5) (b) 1. shall resolve the dispute no later than November 1 preceding that election.

AB601,38,17 2. If the members of the board of directors are elected pursuant to an apportionment plan, each candidate for member of the board of directors shall state on the face of his or her declaration of candidacy and nomination papers the apportioned area for which the candidate seeks office.

AB601,38,25 (c) Each member of the board of directors shall be a resident of the district and, if an apportionment plan for the election of members of the board of directors is used, shall be a resident of the apportioned area for which he or she is elected at the time that the member takes the oath of office. If a member of the board of directors who is elected from an apportioned area ceases to be a resident of that area after the beginning of his or her term of office but continues to be a resident of the district, the member may continue to serve for the remainder of the term for which he or she was elected or appointed.

AB601,39,12 (d) The terms of the members of the board of directors shall be 3 years, beginning on the next succeeding first Monday in June, except that the terms of one-third of the initial persons elected or appointed to office shall expire on the first Monday in June that is one year following the next succeeding June; the terms of one-third of the initial persons elected or appointed to office shall expire on the first Monday in June that is 2 years following the next succeeding June; and the terms of one-third of the persons elected or appointed to office shall expire on the first Monday in June that is 3 years following the next succeeding June. Members of the board of directors may be removed from office before the expiration of their terms, for cause, as provided under s. 17.13 (3) and may be recalled as provided under s. 9.10. Vacancies in the office of member of the board of directors shall be filled as provided under s. 17.27 (1f).

AB601,39,17 (e) The board of directors shall elect from its membership a chairperson, a vice chairperson, a secretary, and a treasurer. A majority of the current membership of the board of directors constitutes a quorum to do business. The district may take action based on the affirmative vote of a majority of those directors who are present at a meeting of the board of directors.

AB601,39,22 (f) 1. The board of directors shall appoint a person to serve as clerk of the district. The clerk shall administer the affairs of the district, under the direction of the board of directors. Within 7 days after the appointment of any person to fill a vacancy on the board of directors, the clerk shall notify the person of his or her appointment.

AB601,40,18 2. No later than 5 p.m. on the 2nd Tuesday in January, the clerk shall certify to the county clerk of each county lying wholly or partially within the district the names of candidates who have filed valid nomination papers for member of the board of directors and who are eligible to have their names appear on the ballot under s. 8.30. If any municipality lying wholly or partially within the district prepares its own ballots under s. 7.15 (2) (c), the clerk shall similarly certify the names of candidates to the municipal clerk. In making these certifications, the clerk shall designate the form of each candidate's name to appear on the ballot in the manner prescribed under s. 7.08 (2) (a). If a primary is held for any seat on a board of directors, the clerk shall certify to the county clerk of each county lying wholly or partially within the district the names of candidates who have won nomination to the board of directors and who are eligible to have their names appear on the ballot under s. 8.30. If any municipality lying wholly or partially within the district prepares its own ballots under s. 7.15 (2) (c), the clerk shall similarly certify the names of candidates to the municipal clerk. The clerk shall notify the municipal clerk of each municipality lying wholly or partially within the district of any district election and furnish each municipal clerk with a copy of the notice of the district election. If paper ballots are utilized at a district election, the clerk shall provide each municipal clerk with an adequate supply of ballots for the election at least 22 days before the election. The clerk shall issue certificates of election to persons who are elected to the board of directors after each election in the manner provided under s. 7.53 (4).

AB601,40,20 (g) The members of the board of directors shall be reimbursed for their actual and necessary expenses incurred in the performance of their duties.

AB601,40,23 (h) Upon the election under par. (a) and qualification of a majority of the members of a board of directors, the board of directors may exercise the powers and duties of a board of directors under this subchapter.

AB601,40,24 (i) At its first meeting, the board of directors shall name the district.

AB601,41,16 229.862 Jurisdiction and expansion. The initial jurisdiction of a district shall consist of the territory of all of the sponsoring municipalities that have acted under s. 229.861 (1) and (2) and all of the participating municipalities that have acted under s. 229.861 (3) in same year, or within 90 days after the adoption of the first enabling legislation that is described in s. 229.861 (1). The jurisdiction of the district may be expanded to include any other contiguous municipality under procedures adopted by the board of directors and consistent with an agreement entered into between the board of directors and the municipality. Under the terms of the agreement, the assets of the municipality to be included in the expanded jurisdiction shall be treated in a substantially similar manner as the assets of all other municipalities in the district. A district's jurisdiction may not be expanded unless the governing body of the municipality to be included in the expanded jurisdiction of the district approves the inclusion of the municipality in the district. Eligible electors of a municipality included in the expanded jurisdiction of a district may vote for members of the board of directors at the first election occurring after the effective date of the expansion at which members of the board of directors are elected.

AB601,41,19 229.863 Powers of district. A district has all of the powers necessary or convenient to carry out the purposes and provisions of this subchapter. In addition to all other powers granted by this subchapter, a district may do all of the following:

AB601,41,20 (1) Adopt and alter an official seal.

AB601,41,21 (2) Sue and be sued in its own name, and plead and be impleaded.

AB601,41,22 (3) Maintain an office.

AB601,41,23 (4) In connection with park facilities:

AB601,41,25 (a) Acquire, develop, equip, maintain, improve, operate, and manage the park facilities.

AB601,42,2 (b) Enter into contracts, subject to such standards as may be established by the board of directors.

AB601,42,3 (c) Grant concessions.

AB601,42,4 (d) Operate recreational facilities or programs.

AB601,42,8 (5) Employ personnel, and fix and regulate their compensation; and provide, either directly or subject to an agreement under s. 66.0301 as a participant in a benefit plan of another municipality, any employee benefits, including an employee pension plan.

AB601,42,11 (6) Purchase insurance, establish and administer a plan of self-insurance, or, subject to an agreement with another political subdivision under s. 66.0301, participate in a governmental plan of insurance or self-insurance.

AB601,42,14 (7) Set standards governing the use of, and the conduct within, its park facilities and recreational facilities in order to promote public safety and convenience and to maintain order.

AB601,43,6 (8) To carry out its functions, impose, by the adoption of a resolution, the taxes under subch. V of ch. 77, except that the taxes imposed by the resolution may not take effect until the resolution is approved by a majority of the electors in the district's jurisdiction voting on the resolution at a referendum, to be held at the first spring primary, spring election, September primary, general election, or special election held throughout the district that is held at least 45 days after the date of adoption of the resolution. The question shall be: "Shall a sales tax and a use tax be imposed at the rate of 0.1% in .... [name of the district] for purposes related to park facilities?" The clerk of the district shall publish the notices required under s. 10.06 (4) (c), (f), and (i) for any referendum held under this subsection. Notwithstanding s. 10.06 (4) (c), the type A notice under s. 10.01 (2) (a) relating to the referendum is valid even if given and published late as long as it is given and published prior to the election as early as practicable. A district may not levy any taxes under this subsection that are not expressly authorized under subch. V of ch. 77. If a board of directors adopts a resolution that imposes taxes and the resolution is approved by the electors, the district shall deliver a certified copy of the resolution to the secretary of revenue at least 30 days before its effective date.

AB601,43,16 (9) To carry out its functions, levy a tax on the taxable property in the district, as equalized by the department of revenue under s. 70.57, except that in any year the tax levy rate may not exceed 0.6 mill for each dollar of the district's equalized valuation, as determined under s. 70.57, and the district shall decrease the tax levy in any year by the amount of any taxes imposed under sub. (8) that is collected in the immediately preceding year. The tax levy shall be applied to the respective real property and personal property tax rolls of the city, village, and town included in the district and shall not be included within any limitation on county or municipality taxes. Collected taxes levied under this paragraph shall be paid to the district treasurer.

AB601,43,18 (10) Accept gifts and other aid, which may be used only for the following purposes:

AB601,43,19 (a) Maintaining the park facilities.

AB601,43,20 (b) Operating the park facilities.

AB601,43,21 (c) Making capital improvements to the park facilities.

AB601,43,23 (11) Administer the receipt of revenues, and oversee the payment of bills or other debts incurred by the district.

AB601,43,25 (12) With regard to the elected members of the board of directors, change any decision imposed by an arbitrator under s. 229.861 (5) (b).

AB601,44,1 (13) Adopt a resolution to impose impact fees under s. 66.0617.

AB601,44,2 (14) Issue debt under ch. 67 only for capital improvements to park facilities.

AB601,44,6 229.864 Powers and duties of, and limitations on, municipalities. (1) The number of members of the board of directors specified in s. 229.861 (6) (a) may be changed only by an agreement that is approved unanimously by the governing bodies of each municipality that makes up the jurisdiction of the district.