SB301: Bill Text

SB301,4,11 4. Tourism businesses.

SB301,4 Section 4. 66.0615 (1) (fm) (intro.) of the statutes is amended to read:

SB301,4,19 66.0615 (1) (fm) (intro.) "Tourism promotion and tourism development" means any of the following that are significantly used by transient tourists and reasonably likely to generate paid overnight stays at more than one establishment on which a tax under sub. (1m) (a) may be imposed, that are owned by different persons and located within a municipality in which a tax under this section is in effect; or, if the municipality has only one such establishment, reasonably likely to generate paid overnight stays in that establishment:

SB301,5 Section 5. 66.0615 (1m) (a) of the statutes, as affected by 2013 Wisconsin Act 20, is amended to read:

SB301,5,16 66.0615 (1m) (a) The governing body of a municipality may enact an ordinance, and a district, under par. (e), may adopt a resolution, imposing a tax on the privilege of furnishing, at retail, except sales for resale, rooms or lodging to transients by hotelkeepers, motel operators and other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for use of the accommodations. A tax imposed under this paragraph may be collected from the consumer or user, but may not be imposed on sales to the federal government and persons listed under s. 77.54 (9a). A tax imposed under this paragraph by a municipality shall be paid to the municipality within a time frame prescribed by the municipality and may, with regard to any tax revenue that may not be retained by the municipality, shall be forwarded to a tourism entity or a commission if one is created under par. (c), as provided in par. (d), except that before the person collecting the tax pays it to the municipality within the time frame prescribed by the municipality, the person may retain 3 percent of the tax collected, or a higher percentage if the municipality has a higher percentage in effect on the effective date of this paragraph .... [LRB inserts date], to cover the person's processing costs. Except as provided in par. (am), a tax imposed under this paragraph by a municipality may not exceed 8%. Except as provided in par. (am), if a tax greater than 8% under this paragraph is in effect on May 13, 1994, the municipality imposing the tax shall reduce the tax to 8%, effective on June 1, 1994.

SB301,6 Section 6. 66.0615 (1m) (c) 1. of the statutes is amended to read:

SB301,5,24 66.0615 (1m) (c) 1. If a commission is created by a single municipality, the commission shall consist of 4 to 6 members. One At least one of the commission members shall represent the Wisconsin hotel and motel industry. Members shall be appointed under subd. 3. A majority of the members of a commission shall be owners or operators of restaurants, tourist attractions, or lodging facilities that collect the room tax described in this section, and that are located in the municipality for which the room tax is collected.

SB301,7 Section 7. 66.0615 (1m) (c) 2. a. of the statutes is amended to read:

SB301,6,10 66.0615 (1m) (c) 2. a. If the commission is created by more than one municipality in a zone, the commission shall consist of 3 members from each municipality in which annual tax collections exceed $1,000,000, 2 members from each municipality in which annual tax collections exceed $300,000 but are not more than $1,000,000 and one member from each municipality in which annual tax collections are $300,000 or less. A majority of the members of a commission shall be owners or operators of restaurants, tourist attractions, or lodging facilities that collect the room tax described in this section and that are located in the municipalities for which the room tax is collected. Except as provided in subd. 2. b., members shall be appointed under subd. 3.

SB301,8 Section 8. 66.0615 (1m) (d) 1. of the statutes is amended to read:

SB301,6,18 66.0615 (1m) (d) 1. A municipality that first imposes a room tax under par. (a) after May 13, 1994, shall spend at least 70% of the amount collected on tourism promotion and tourism development. Any amount of room tax collected that must be spent on tourism promotion and tourism development shall either be spent directly by the municipality on tourism promotion and development or shall be forwarded to the commission for its municipality or zone if the municipality has created a commission, or forwarded to a tourism entity.

SB301,9 Section 9. 66.0615 (1m) (d) 2. of the statutes is amended to read:

SB301,7,7 66.0615 (1m) (d) 2. If Subject to par. (dm), if a municipality collects a room tax on May 13, 1994, it may retain not more than the same percentage of the room tax that it retains on May 13, 1994. If a municipality that collects a room tax on May 1, 1994, increases its room tax after May 1, 1994, the municipality may retain not more than the same percentage of the room tax that it retains on May 1, 1994, except that if the municipality is not exempt under par. (am) from the maximum tax that may be imposed under par. (a), the municipality shall spend at least 70% of the increased amount of room tax that it begins collecting after May 1, 1994, on tourism promotion and tourism development. Any amount of room tax collected that must be spent on tourism promotion and tourism development shall either be spent directly by the municipality on tourism promotion and development or shall be forwarded to the commission for its municipality or zone if the municipality has created a commission, or forwarded to a tourism entity.

SB301,10 Section 10. 66.0615 (1m) (d) 3. of the statutes is amended to read:

SB301,7,11 66.0615 (1m) (d) 3. A commission shall use the room tax revenue that it receives from a municipality for tourism promotion and tourism development in the zone or in the municipality.

SB301,11 Section 11. 66.0615 (1m) (d) 7. of the statutes is amended to read:

SB301,7,17 66.0615 (1m) (d) 7. Notwithstanding the provisions of subds. 1. and 2., any amount of room tax revenue that a municipality described under s. 77.994 (3) is required to spend on tourism promotion and tourism development shall be forwarded to, and spent by, the municipality's tourism entity, unless the municipality creates a commission and forwards the revenue to the commission.

SB301,12 Section 12. 66.0615 (1m) (d) 8. of the statutes is created to read:

SB301,7,22 66.0615 (1m) (d) 8. The governing body of a tourism entity shall include at least one owner or operator of a lodging facility that collects the room tax described in this section and that is located in the municipality for which the room tax is collected. Subdivision 4., as it applies to a commission, applies to a tourism entity.

SB301,13 Section 13. 66.0615 (1m) (d) 9. of the statutes is created to read:

SB301,8,6 66.0615 (1m) (d) 9. With regard to a tourism entity that spends at least 51 percent, but not more than 70 percent, of its revenues on tourism promotion and tourism development, a majority of the members of the tourism entity's governing body shall be owners or operators of restaurants, tourism attractions, or lodging facilities which collect the room tax described in this section, and which are located in the municipality for which the room tax is collected. This subdivision does not apply to a tourism entity that receives room tax revenue solely under contract with a commission under par. (b).

SB301,14 Section 14. 66.0615 (1m) (dm) of the statutes is created to read:

SB301,8,16 66.0615 (1m) (dm) Beginning with the room tax collected on January 1, 2015, by a municipality that collected a room tax on May 13, 1994, as described in par. (d) 2., and retained more than 30 percent of the room tax collected for purposes other than tourism promotion and tourism development, such a municipality shall reduce the amount retained that exceeds 30 percent by one-sixth on January 1, 2015, January 1, 2016, January 1, 2017, January 1, 2018, January 1, 2019, and January 1, 2020, so that on and after January 1, 2020, the municipality retains not more than 30 percent of the room tax collected for purposes other than tourism promotion and tourism development.

SB301,15 Section 15. 66.0615 (4) and (5) of the statutes are created to read:

SB301,8,20 66.0615 (4) (a) Annually, on a form created and provided by the department of revenue, every municipality that imposes a tax under sub. (1m) shall certify and report to the department all of the following:

SB301,8,22 1. The amount of room tax revenue collected, and the room tax rate imposed, by the municipality in the previous year.

SB301,9,2 2. A detailed accounting of the amounts of such revenue that were forwarded in the previous year for tourism promotion and tourism development, specifying the commission or tourism entity that received the revenue. The detailed accounting shall include expenditures of at least $1,000 made by a commission or a tourism entity.

SB301,9,6 3. A list of each member of the commission and each member of the governing body of a tourism entity to which the municipality forwarded room tax revenue in the previous year, and the name of the business entity the member owns, operates, or is employed by, if any.

SB301,9,8 (b) The department of revenue shall collect the reports described in par. (a) and shall make them available to the public.

SB301,9,12 (c) The department of revenue may impose a penalty of not more than $3,000 on a municipality that does not submit to the department the reports described in par. (a). A municipality may not use room tax revenue to pay a penalty imposed under this paragraph. The penalty shall be paid to the department of revenue.

SB301,9,20 (5) (a) A tourism entity or a tourism organization may file a written complaint with municipality alleging that the municipality is not allocating or using the room tax revenue it receives as required under this section. The complaint shall be filed on a form prepared by the department of revenue and shall specify the statute with which the municipality is not complying, and how it is not complying. A municipality that receives such a complaint shall provide the complaining party with a written response to the complaint not later than 60 days after the municipality receives the complaint.

SB301,9,23 (b) If the complainant is not satisfied with the municipality's response, or if the municipality does not respond within the time period prescribed in par. (a), the complainant may submit to the municipality a written request for mediation.

SB301,9,25 (c) If both parties agree to mediation, the parties shall either agree on a mediator or the parties may stipulate that one party will choose the mediator. If one party chooses the mediator, that party shall pay all costs associated with the mediation. If the parties jointly choose the mediator, the costs associated with the mediation shall be paid by one of the following:

SB301,10,5 1. The complainant, if the mediator finds that the municipality is in compliance with this section.

SB301,10,7 2. The municipality, if the mediator finds that the municipality is not in compliance with this section.

SB301,10,9 3. Both parties, equally, if the mediator is not able to determine whether the municipality is in compliance with this section.

SB301,10,15 (d) Not later than 60 days after the mediation is concluded, the mediator shall provide both parties with a written decision on the complaint filed by the complainant. If the mediator upholds the allegations in the complaint, his or her written findings shall specify how the municipality is not complying with this section and shall recommend actions the municipality should take to comply with this section. The mediator's written decision and findings are not binding on the parties.

SB301,10,20 (e) If the parties voluntarily follow the mediator's written decision and findings the complainant may not commence an action in circuit court, during the municipality's fiscal year in which the written decision is provided to the parties, that alleges the same issues as the complainant raised in the complaint filed under par. (a).

SB301,11,2 (f) If a municipality does not agree to a request for mediation under par. (b), or if the mediator's written decision under par. (d) finds that the municipality is not complying with this section and the municipality refuses to follow the mediator's nonbinding written findings and recommendations, the complainant may commence an action in circuit court to enforce compliance with the requirements of this section.

SB301,11,3 (End)