AB438: Bill Text

AB438,5 Section 5. 77.54 (41) of the statutes is amended to read:

AB438,9,22 77.54 (41) The sales price from the sale of building materials, supplies and equipment to; and the storage, use or other consumption of those kinds of property by; owners, contractors, subcontractors or builders if that property is acquired solely for or used solely in, the construction, improvement, renovation, repair, maintenance, or development of property that would be exempt under s. 70.11 (36).

AB438,6 Section 6. 77.705 of the statutes, as affected by 2023 Wisconsin Act 19, is repealed.

AB438,7 Section 7. 77.707 (1) of the statutes is amended to read:

AB438,10,16 77.707 (1) Retailers and the department of revenue may not collect a tax under s. 77.705, 2021 stats., for any local professional baseball park district created under subch. III of ch. 229 after the last day of the fiscal quarter in which the local professional baseball park district board makes a certification to the department of revenue under s. 229.685 (2), 2021 stats., or after August 31, 2020, whichever is earlier, except that the department of revenue may collect from retailers taxes that accrued before the termination date and fees, interest and penalties that relate to those taxes. Except as provided under s. 77.60 (9), the department of revenue may not issue any assessment nor act on any claim for a refund or any claim for an adjustment under s. 77.585 after the end of the calendar year that is 4 years after the year in which a local professional baseball park district tax has terminated. The department of revenue shall estimate the amount of the refunds, including interest, that the department may need to pay during that 4-year period and retain that amount from the taxes collected for the district after the termination date. Any amount that remains after the payment of refunds shall be distributed to the counties based on the population of each county that is part of the district.

AB438,8 Section 8. 77.707 (1) of the statutes, as affected by 2023 Wisconsin Act .... (this act), is repealed.

AB438,9 Section 9. 77.707 (2) of the statutes is renumbered 77.707.

AB438,10 Section 10. 77.71 (intro.), (1), (2), (3), (4) and (5) of the statutes, as affected by 2023 Wisconsin Act 12, are amended to read:

AB438,10,25 77.71 Imposition of county, municipality, and special district sales and use taxes. (intro.) Whenever a sales and use tax ordinance is adopted under s. 77.70 or 77.701 or a special district resolution is adopted under s. 77.705 or 77.706, the following taxes are imposed:

AB438,11,11 (1) For the privilege of selling, licensing, leasing, or renting tangible personal property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and (d), and for the privilege of selling, licensing, performing, or furnishing services a sales tax is imposed upon retailers at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales price from the sale, license, lease, or rental of tangible personal property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and (d), except property taxed under sub. (4), sold, licensed, leased, or rented at retail in the county, municipality, or special district, or from selling, licensing, performing, or furnishing services described under s. 77.52 (2) in the county, municipality, or special district.

AB438,12,2 (2) An excise tax is imposed at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every person storing, using, or otherwise consuming in the county, municipality, or special district tangible personal property, or items, property, or goods specified under s. 77.52 (1) (b), (c), or (d), or services if the tangible personal property, item, property, good, or service is subject to the state use tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3), (4), or (5) has been paid relieves the buyer of liability for the tax under this subsection and except that if the buyer has paid a similar local tax in another state on a purchase of the same tangible personal property, item, property, good, or service that tax shall be credited against the tax under this subsection and except that for motor vehicles that are used for a purpose in addition to retention, demonstration, or display while held for sale in the regular course of business by a dealer the tax under this subsection is imposed not on the purchase price but on the amount under s. 77.53 (1m).

AB438,12,14 (3) An excise tax is imposed upon a contractor engaged in construction activities within the county or special district at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) that are used in constructing, altering, repairing, or improving real property and that became a component part of real property in that county, municipality, or special district, except that if the contractor has paid the sales tax of a county, municipality, or special district in this state on that tangible personal property, item, property, or good, or has paid a similar local sales tax in another state on a purchase of the same tangible personal property, item, property, or good, that tax shall be credited against the tax under this subsection.

AB438,13,2 (4) An excise tax is imposed at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every person storing, using, or otherwise consuming a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be registered or titled with this state and if that property is to be customarily kept in a county that has in effect an ordinance under s. 77.70, in a municipality that has in effect an ordinance under s. 77.701, or in a special district that has in effect a resolution under s. 77.705 or 77.706, except that if the buyer has paid a similar local sales tax in another state on a purchase of the same property, that tax shall be credited against the tax under this subsection. The lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft is not taxed under this subsection if the lease or rental does not require recurring periodic payments.

AB438,13,15 (5) An excise tax is imposed on the purchase price for the lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax upon every person storing, using, or otherwise consuming in the county, municipality, or special district the motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be registered or titled with this state and if the lease or rental does not require recurring periodic payments, except that a receipt indicating that the tax under sub. (1) had been paid relieves the purchaser of liability for the tax under this subsection and except that if the purchaser has paid a similar local tax in another state on the same lease or rental of such motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft, that tax shall be credited against the tax under this subsection.

AB438,11 Section 11. 77.76 (4) of the statutes, as affected by 2023 Wisconsin Act 12, is amended to read:

AB438,13,23 77.76 (4) There shall be retained by the state 1.5 percent of the taxes collected for taxes imposed by special districts under ss. 77.705 and s. 77.706 and 1.75 percent of the taxes collected for taxes imposed by counties under s. 77.70 and for taxes imposed by municipalities under s. 77.701 to cover costs incurred by the state in administering, enforcing, and collecting the tax. All interest and penalties collected shall be deposited and retained by this state in the general fund.

AB438,12 Section 12. 77.76 (6) of the statutes is repealed.

AB438,13 Section 13. 79.037 (2) (intro.) of the statutes, as created by 2023 Wisconsin Act 12, is amended to read:

AB438,14,5 79.037 (2) (intro.) In Subject to any reduction required under sub. (4), in 2024, the department of revenue shall determine the amount of the payments under this section as follows:

AB438,14 Section 14. 79.037 (3) of the statutes, as created by 2023 Wisconsin Act 12, is amended to read:

AB438,14,17 79.037 (3) For Subject to any reduction required under sub. (4), for the distribution in 2025 and subsequent years, each county and municipality shall receive a payment under this section equal to the proportion of the total payments from the supplemental county and municipal aid account under s. 25.491 (9) that the county or municipality received in 2024, or if the total of payments received in 2024 by a county or municipality is reduced under sub. (4), the proportion of the total payments from the supplemental county and municipal aid account under s. 25.491 (9) that the county or municipality would have received in 2024 without that reduction, multiplied by the amount for the year in the supplemental county and municipal aid account under s. 25.491 (9).

AB438,15 Section 15. 79.037 (4) of the statutes is created to read:

AB438,14,25 79.037 (4) (a) For the distribution in 2024 and subsequent years until 2050, if a county fails to make the full amount of a deposit required under s. 229.695 by July 1, the department of revenue shall reduce the county's total of payments under this section for that year by the difference between the amount of the deposit required under s. 229.695 and the amount of any deposit made by July 1 of that year and direct the department of administration to pay to the baseball park facilities improvement segregated fund under s. 229.687 the amount of the reduction.

AB438,15,7 (b) For the distribution in 2024 and subsequent years until 2050, if a 1st class city fails to make the full amount of a deposit required under s. 229.695 by July 1, the department of revenue shall reduce the 1st class city's total of payments under this section for that year by the difference between the amount of the deposit required under s. 229.695 and the amount of any deposit made by July 1 of that year and direct the department of administration to pay to the baseball park facilities improvement segregated fund under s. 229.687 the amount of the reduction.

AB438,16 Section 16. 229.64 (1) of the statutes is renumbered 229.64 and amended to read:

AB438,15,22 229.64 Legislative declaration. The legislature determines that the provision of assistance by state agencies to a district under this subchapter, and any appropriation or grant of funds to a district under this subchapter and the moral obligation pledge under s. 229.74 (7) serve a statewide public purpose by assisting the development, construction, improvement, repair, and maintenance of a professional baseball park facilities in the state for providing recreation, by encouraging economic development and tourism, by preserving business activities within the state, by generating additional tax revenues that would not exist without the baseball park facilities, by reducing unemployment, and by bringing needed capital into the state for the benefit and welfare of people throughout the state. The legislature determines that the taxes that may be imposed by a district under subch. V of ch. 77 are special taxes that are generated apart from any direct annual tax on taxable property.

AB438,17 Section 17. 229.64 (2) of the statutes is repealed.

AB438,18 Section 18. 229.65 (1) of the statutes is amended to read:

AB438,16,6 229.65 (1) “Baseball park facilities" means property, tangible or intangible, owned in whole or in substantial part, operated or leased by a district that is principally for the support or performance of professional baseball operations including parking lots, garages, restaurants, parks, concession facilities, entertainment facilities and transportation facilities, and other functionally related or auxiliary facilities or structures.

AB438,19 Section 19. 229.65 (6m) of the statutes is created to read:

AB438,16,12 229.65 (6m) “Professional baseball team” means a baseball team that is a member of a league of professional baseball teams that have home stadiums approved by the league in at least 10 states and a collective average attendance for all league members of at least 10,000 persons per game over the 5 years immediately preceding the effective date of this subsection .... [LRB inserts date].

AB438,20 Section 20. 229.65 (7) of the statutes is repealed.

AB438,21 Section 21. 229.66 (2) (a) of the statutes is amended to read:

AB438,16,21 229.66 (2) (a) A number of persons equal to the number of counties within the jurisdiction of the district plus one, chairperson and three others, all of whom must be state residents, appointed by the governor. At least one of the persons appointed by the governor shall reside within each county that is within the jurisdiction of the district. A person appointed under this paragraph may take his or her seat immediately upon appointment and qualification, subject to confirmation or rejection by the senate.

AB438,22 Section 22. 229.66 (2) (b) of the statutes is repealed.

AB438,23 Section 23. 229.66 (2) (bm) of the statutes is created to read:

AB438,16,25 229.66 (2) (bm) Two persons appointed by the majority leader of the senate, both of whom must be state residents.

AB438,24 Section 24. 229.66 (2) (c) of the statutes is repealed.

AB438,25 Section 25. 229.66 (2) (cm) of the statutes is created to read:

AB438,17,4 229.66 (2) (cm) Two persons appointed by the speaker of the assembly, both of whom must be state residents.

AB438,26 Section 26. 229.66 (2) (g) of the statutes is repealed.

AB438,27 Section 27. 229.66 (2) (gm) of the statutes is created to read:

AB438,17,14 229.66 (2) (gm) One person, who must be a state resident and who may not be an employee of the state or of a professional baseball team that leases baseball park facilities constructed under this subchapter as its home facilities, appointed by the governor from a list provided by the professional baseball team. A person appointed under this paragraph may take his or her seat immediately upon appointment and qualification, subject to confirmation or rejection by the senate. With respect to any of the following, a person appointed under this paragraph may not participate in any nonpublic meeting of the board or vote:

AB438,17,15 1. Approving or amending the lease specified in s. 229.6802 (1).

AB438,17,17 2. Approving or amending the nonrelocation agreement specified in s. 229.6802 (2).

AB438,17,19 3. Approving or amending a lease or sublease other than specified under subd. 1. or 2. between the district and the professional baseball team.

AB438,17,20 4. Obtaining or accepting a loan under s. 16.09 (5).

AB438,17,21 5. Retaining a 3rd-party negotiator under s. 229.6802 (3).

AB438,17,22 6. A dispute between the district and the professional baseball team.

AB438,28 Section 28. 229.66 (3) of the statutes is repealed and recreated to read:

AB438,17,25 229.66 (3) (a) Upon appointment under sub. (2), the appointing authorities shall certify the appointees to the secretary of administration.

AB438,18,1 (b) The terms of office of the district board members are as follows:

AB438,18,4 1. For the chairperson and other persons appointed under sub. (2) (a), 4 years, except that the initial term of office for the initial chairperson appointee and one of the 3 other initial appointees, as designated by the governor, is 2 years.

AB438,18,7 2. For the persons appointed under sub. (2) (bm) and (cm), 4 years, except that the initial term of office of one of the 2 initial appointees under each of those paragraphs is 2 years, as designated by the appointing authority.

AB438,18,8 3. For the person appointed under sub. (2) (gm), 4 years.

AB438,18,10 (c) Notwithstanding s. 17.07 (3), persons appointed under sub. (2) may be removed from the district board by the appointing authority at pleasure.

AB438,18,13 (d) 1. Vacancies for persons appointed under sub. (2) shall be filled by the appointing authority who appointed the person whose office is vacant using the procedure provided under sub. (2) for that position.

AB438,18,15 2. A person appointed to fill a vacancy under subd. 1. shall serve for the remainder of the term to which he or she is appointed.

AB438,29 Section 29. 229.66 (4) of the statutes is amended to read:

AB438,18,24 229.66 (4) The governor shall select the chairperson of the district board and the district board shall elect from its membership a vice chairperson, a secretary and a treasurer. A majority of the current membership of the district board constitutes a quorum to do business. The Unless otherwise provided by law, the district may take action based on the affirmative vote of a majority of those directors who are present at a meeting of the district board. Except in the case of exigent or emergency circumstances that make an in-person meeting impracticable, all meetings of the district board shall be in person.

AB438,30 Section 30. 229.67 of the statutes is amended to read:

AB438,19,9 229.67 Jurisdiction. A district's jurisdiction is any county with a population of more than 600,000 and all counties that are contiguous to that county and that are not already included in a different district. Once created, a 750,000 that is the site of baseball park facilities that are home to a professional baseball team. A district's jurisdiction is fixed even if the population of other counties within the district subsequently exceeds 600,000. Once a county is included in a district's jurisdiction the county remains in the district until the district is dissolved under s. 229.71. In this section, “contiguous" includes a county that touches another county only at a corner the county decreases below 750,001.

AB438,31 Section 31. 229.68 (intro.) of the statutes is amended to read:

AB438,19,18 229.68 Powers of a district. (intro.) A district has all of the powers necessary or convenient to carry out the purposes and provisions of this subchapter, except that it may not incur any new obligations after the date on which the district may no longer collect the tax under s. 77.707 (1), if such an obligation could not be paid out of the district's revenues or assets once the tax under s. 77.707 (1) is no longer collected. The district may not incur costs or any obligations for signage related to a change in naming rights for the baseball park facilities. In addition to all other powers granted by this subchapter, a district may do all of the following:

AB438,32 Section 32. 229.68 (4) (b) of the statutes is amended to read:

AB438,19,23 229.68 (4) (b) Acquire; lease, as lessor or lessee; authorize the sublease of; use; or transfer property; except that the district may not enter into any lease or sublease that does not receive the affirmative vote of a supermajority majority of all current members appointed to the district board and eligible to vote on the matter.

AB438,33 Section 33. 229.68 (4) (d) of the statutes is amended to read:

AB438,20,18 229.68 (4) (d) Enter into contracts, subject to this paragraph and such standards as may be established by the district board, which standards may include approval by a professional baseball team pursuant to the terms of a lease with the district. For a contract, the estimated cost of which exceeds $200,000, the district shall issue a request for proposals or other procurement document to solicit proposals. The district board may award any such contract for any combination or division of work it designates and may consider any factors in. In awarding a contract, including the district board shall consider price,; time for completion of work and; qualifications and past performance of a contractor; contractor responsiveness; contractor eligibility in accordance with any request for proposals or other procurement document; the results of applicable inspections and tests; and performance standards established by the board, including with respect to quality and workmanship. The district shall determine the most advantageous proposal from a responsible and responsive offeror taking into consideration only the factors under this paragraph and the evaluation criteria set forth in any request for proposals or other procurement document. The district shall award the contract by written notice to the selected offeror within the time for acceptance specified in the request for proposals or other procurement document.

AB438,34 Section 34. 229.68 (7) of the statutes is amended to read:

AB438,20,21 229.68 (7) Mortgage Subject to s. 229.682 (10), mortgage, pledge, or otherwise encumber the district's property or funds.

AB438,35 Section 35. 229.68 (8) (d) of the statutes is created to read:

AB438,20,24 229.68 (8) (d) The bonds are issued before the effective date of this paragraph .... [LRB inserts date].

AB438,36 Section 36. 229.68 (8m) of the statutes is created to read:

AB438,21,4 229.68 (8m) Obtain loans under s. 16.09 (5) for purposes described under s. 229.687 (2). Any moneys borrowed or accepted under this subsection shall be deposited into the baseball park facilities improvement segregated fund under s. 229.687.

AB438,37 Section 37. 229.68 (9) of the statutes is amended to read:

AB438,21,9 229.68 (9) Maintain funds and invest the funds in any investment that the district board considers appropriate. After the effective date of this subsection .... [LRB inserts date], to the extent feasible, a district shall contract with the investment board to invest funds held in trust under this subchapter.

AB438,38 Section 38. 229.68 (11) of the statutes is repealed.

AB438,39 Section 39. 229.68 (12) of the statutes is amended to read:

AB438,21,14 229.68 (12) Set standards governing the use of, and the conduct within, its the baseball park facilities in order to promote public safety and convenience and to maintain order.

AB438,40 Section 40. 229.68 (13) of the statutes is amended to read:

AB438,21,18 229.68 (13) Establish and collect fees, and establish shared revenue arrangements or other charges for the use of its the baseball park facilities or for services rendered by the district.

AB438,41 Section 41. 229.68 (15) of the statutes is repealed.

AB438,42 Section 42. 229.68 (16) (intro.) of the statutes is amended to read:

AB438,21,22 229.68 (16) (intro.) Accept Subject to s. 229.682 (10) accept gifts, loans, grants, and other aid, which may be used only for the following purposes:

AB438,43 Section 43. 229.68 (16) (a) of the statutes is amended to read:

AB438,21,25 229.68 (16) (a) Retiring the bonds or other debt used to develop, construct the, improve, repair, or maintain baseball park facilities.

AB438,44 Section 44. 229.6802 of the statutes is created to read:

AB438,22,4 229.6802 Lease and nonrelocation agreements required. The grant under s. 16.09 (3) may not be awarded unless the secretary of administration determines that all of the following apply:

AB438,22,6 (1) Lease. The district has entered into a customary lease arrangement with a professional baseball team that satisfies all of the following: