LRB-2202/1
MES:jld:rs
2007 - 2008 LEGISLATURE
May 31, 2007 - Introduced by Representative Hraychuck, by request of the city of
St. Croix Falls. Referred to Committee on Tourism, Recreation and State
Properties.
AB379,1,3
1An Act to amend 66.1113 (2) (a) and 66.1113 (2) (b); and
to create 66.1113 (2)
2(i) of the statutes;
relating to: authorizing the city of St. Croix Falls to become
3a premier resort area.
Analysis by the Legislative Reference Bureau
Generally, under current law, the governing body of a city, village, town, or
county (political subdivision) may, by a two-thirds vote of the members of the
governing body, enact an ordinance or adopt a resolution declaring itself to be a
premier resort area if at least 40 percent of the equalized assessed value of the
taxable property within the political subdivision is used by tourism-related
retailers. "Tourism-related retailers" is defined to be certain retailers who are
classified in the standard industrial classification manual that is published by the
U.S. Office of Management and Budget. The statutory definition includes 21
retailers who are so classified, including variety stores, dairy product stores, gasoline
service stations, eating places, drinking places, and hotels and motels.
A premier resort area may impose a tax at a rate of 0.5 percent of the gross
receipts from the sale, lease, or rental of goods or services that are subject to the
general sales and use tax and are sold by tourism-related retailers. The proceeds
of the tax may only be used to pay for infrastructure expenses within the jurisdiction
of the premier resort area. The definition of "infrastructure expenses" includes the
costs of purchasing, constructing, or improving parking lots; transportation
facilities, including roads and bridges; sewer and water facilities; recreational
facilities; fire fighting equipment; and police vehicles.
Also under current law, the city of Eagle River, the city of Bayfield, the village
of Ephraim, and the village of Sister Bay are authorized to enact an ordinance or
adopt a resolution to become a premier resort area notwithstanding the fact that
neither city nor village meets the generally applicable requirement that at least 40
percent of the equalized assessed value of the taxable property within a political
subdivision be used by tourism-related retailers. In the cases of Sister Bay and
Ephraim, the premier resort area tax may not take effect in either village unless it
is approved in a referendum of the electors.
This bill allows the city of St. Croix Falls to become a premier resort area
notwithstanding the fact that it does not meet the generally applicable requirement
that at least 40 percent of the equalized assessed value of the taxable property within
a political subdivision be used by tourism-related retailers. As is the case with the
villages of Sister Bay and Ephraim, the premier resort area tax may not take effect
in St. Croix Falls unless it is approved in a referendum of the electors.
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:
AB379, s. 1
1Section
1. 66.1113 (2) (a) of the statutes is amended to read:
AB379,2,72
66.1113
(2) (a) The governing body of a political subdivision, by a two-thirds
3vote of the members of the governing body who are present when the vote is taken,
4may enact an ordinance or adopt a resolution declaring itself to be a premier resort
5area if, except as provided in pars. (e), (f), (g),
and (h)
, and (i), at least 40% of the
6equalized assessed value of the taxable property within such political subdivision is
7used by tourism-related retailers.
AB379, s. 2
8Section
2. 66.1113 (2) (b) of the statutes is amended to read:
AB379,2,109
66.1113
(2) (b) Subject to pars. (g)
and (h),
and (i), a political subdivision that
10is a premier resort area may impose the tax under s. 77.994.
AB379, s. 3
11Section
3. 66.1113 (2) (i) of the statutes is created to read:
AB379,3,712
66.1113
(2) (i) The city of St. Croix Falls may enact an ordinance or adopt a
13resolution declaring itself to be a premier resort area under par. (a) even if less than
140 percent of the equalized assessed value of the taxable property within St. Croix
2Falls is used by tourism-related retailers. The city may not impose the tax
3authorized under par. (b) unless the common council adopts a resolution proclaiming
4its intent to impose the tax and the resolution is approved by a majority of the electors
5in the city voting on the resolution at a referendum, to be held at the first spring
6primary or election or September primary or general election following by at least 45
7days the date of adoption of the resolution.
AB379,3,109
(1) This act takes effect on the first day of the calendar quarter beginning at
10least 120 days after publication.
