LRB-2877/1
JK:jld:cph
2003 - 2004 LEGISLATURE
June 23, 2003 - Introduced by Senators Carpenter, Erpenbach, Stepp, Hansen and
Breske, cosponsored by Representatives
Cullen, Ladwig, J. Lehman, Turner
and Kerkman. Referred to Committee on Homeland Security, Veterans and
Military Affairs and Government Reform.
SB203,1,2
1An Act to amend 77.707 (1) of the statutes;
relating to: the sunset of local
2professional baseball park district sales and use taxes.
Analysis by the Legislative Reference Bureau
Under current law, a local professional baseball park district (district) may
collect sales and use taxes from the sale of tangible personal property and taxable
services in the district. The district may not collect such taxes after the calendar
quarter in which the district certifies to the Department of Revenue that the district
has retired all of its bonds. Under this bill, the district may not collect sales and use
taxes in the district after the calendar quarter ending on December 31, 2014.
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:
SB203, s. 1
3Section
1. 77.707 (1) of the statutes is amended to read:
SB203,2,44
77.707
(1) Retailers and the department of revenue may not collect a tax under
5s. 77.705 for any local professional baseball park district created under subch. III of
6ch. 229 after the calendar quarter
during which the local professional baseball park
1district board makes a certification to the department of revenue under s. 229.685
2(2) ending on December 31, 2014, except that the department of revenue may collect
3from retailers taxes that accrued before that calendar quarter and fees, interest and
4penalties that relate to those taxes.
