LRB-4340/1
MES:amn&kjf
2017 - 2018 LEGISLATURE
January 19, 2018 - Introduced by Senators Moulton, Bewley and Vinehout,
cosponsored by Representatives Petryk, Milroy, Wachs, Bernier, Spreitzer,
Berceau, Sinicki and Considine. Referred to Committee on Agriculture,
Small Business and Tourism.
SB727,1,3 1An Act to create 66.0615 (1m) (em) and 229.425 of the statutes; relating to: the
2creation of a local exposition district by the City of Superior or the City of Eau
3Claire.
Analysis by the Legislative Reference Bureau
Under this bill, with regard to any local exposition district that is created by the
City of Superior or the City of Eau Claire, such a district is not subject to a legislative
finding that the provision of public funding and other assistance from the state and
from local units of government to assist in the development and construction of
sports and entertainment facilities serves a public purpose. In addition, the bill
changes the definition of “exposition center” for such a district to include recreational
and sporting activities as an allowable primary purpose of facilities and structures
that may be constructed as part of a district.
Under the bill, before an enabling resolution adopted by the City of Superior or
the City of Eau Claire may take effect, it must be approved in a referendum by a
majority of the electors in the city voting on the resolution, except that if the creation
of an exposition district by the City of Superior was approved in a referendum that
was held in Douglas County in 2016, the referendum requirement is considered to
be satisfied.
Under the bill, a district created by the City of Superior or the City of Eau Claire
may impose and collect a food and beverage tax, and may impose and collect a room
tax at a maximum rate of 2 percent. The bill provides that the City of Superior or
the City of Eau Claire may also impose and collect a room tax without regard to

whether the district imposes a room tax. The bill prohibits the district from imposing
a rental car tax.
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:
SB727,1 1Section 1. 66.0615 (1m) (em) of the statutes is created to read:
SB727,2,72 66.0615 (1m) (em) Notwithstanding the provisions of par. (e), if a district
3created by the city of Superior or the city of Eau Claire adopts a resolution imposing
4a room tax under par. (a), the amount of the tax may not exceed 2 percent of total room
5charges, and the city of Superior or the city of Eau Claire may also impose and collect
6a room tax under par. (a) without regard to whether the district imposes a room tax
7as provided in this paragraph.
SB727,2 8Section 2. 229.425 of the statutes is created to read:
SB727,2,12 9229.425 Creation of a district, cities of Superior, Eau Claire. (1)
10Provisions that do not apply to certain districts. With regard to any district that
11is created by the city of Superior or the city of Eau Claire on or after the effective date
12of this subsection .... [LRB inserts date], the following provisions do not apply:
SB727,2,1313 (a) Section 229.40.
SB727,2,1414 (b) Section 229.50 (1) (a) and (e).
SB727,2,1515 (c) Subchapter IX of ch. 77.
SB727,3,3 16(2) Modification of provisions relating to new districts. With regard to any
17district that is created by the city of Superior or the city of Eau Claire on or after the
18effective date of this subsection .... [LRB inserts date], notwithstanding s. 229.41 (6),
19“exposition center" means one or more related structures, including fixtures and
20equipment, owned, operated, or leased by a district and used primarily for

1conventions, expositions, trade shows, musical or dramatic events, or other events
2involving educational, cultural, or commercial activities, or recreational or sporting
3activities.
SB727,3,8 4(3) Referendum requirements. (a) Except as provided in par. (b), before an
5enabling resolution adopted by the city of Superior or the city of Eau Claire under
6s. 229.42 (1) (a) may take effect, it must be approved by a majority of the electors in
7the city voting on the resolution at a referendum, to be held at the first spring or
8general election following by at least 70 days the date of adoption of the resolution.
SB727,3,129 (b) If a referendum approving the creation of a district in the city of Superior
10under this subchapter was approved by a majority of the electors in Douglas County
11voting on the resolution at a referendum that was held in 2016, such an action
12satisfies the referendum requirements under par. (a).
SB727,3,1313 (End)
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