LRB-3121/4
JK:nwn&wlj:md
2009 - 2010 LEGISLATURE
October 15, 2009 - Introduced by Representatives Sinicki, Richards, Kessler,
Toles, Young and
Grigsby, cosponsored by Senator Taylor. Referred to
Committee on Ways and Means.
AB504,1,2
1An Act to create 77.70 (2) of the statutes;
relating to: a Milwaukee County sales
2and use tax for parks, recreation, and culture.
Analysis by the Legislative Reference Bureau
Under current law, a county may impose a sales and use tax at the rate of 0.5
percent of the sales price of tangible personal property, goods, and services sold or
used in the county. The county sales and use tax may be imposed only for the purpose
of reducing the county's property tax levy.
Under the bill, Milwaukee County may impose an additional sales and use tax
at the rate of no more than 0.5 percent of the sales price of tangible personal property,
goods, and services sold or used in the county in order to pay for parks, recreation,
and culture. If the county imposes the tax, it may not levy property taxes for such
purposes.
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:
AB504, s. 1
3Section
1. 77.70 (2) of the statutes is created to read:
AB504,2,94
77.70
(2) In addition to the taxes imposed under sub. (1), Milwaukee County
5may adopt an ordinance to impose a sales and use tax under this subchapter at the
1rate of no more than 0.5 percent of the sales price or purchase price in order to pay
2for parks, recreation, and culture. The taxes may be imposed only in their entirety.
3If Milwaukee County imposes the taxes under this subsection, it shall not levy
4property taxes to pay for parks, recreation, and culture. An ordinance adopted under
5this subsection shall be effective on January 1, April 1, July 1, or October 1. A
6certified copy of the ordinance shall be delivered to the secretary of revenue at least
7120 days prior to its effective date. The repeal of any such ordinance shall be effective
8on December 31. A certified copy of a repeal ordinance shall be delivered to the
9secretary of revenue at least 120 days before the effective date of the repeal.
