2. The payment of an additional $25,000,000 upon execution of the lease and
nonrelocation agreements for the purpose of winterizing the baseball park facilities.
3. Twenty-two consecutive annual payments beginning in 2024 of which the
initial payment in 2024 must equal $13,400,000 and the amount of each subsequent
annual payment must increase from the initial payment at the rate of 4 percent per
year compounded annually, except that no such annual payment may exceed
$20,000,000, and beginning on July 1, 2041, no annual payment may exceed
$10,000,000. Additionally, no annual payment may be made after expiration or
termination of the lease.
Local government payments
The bill also provides that for the next 27 years Milwaukee County must pay
$5,000,000 and the city of Milwaukee must pay $2,500,000 annually into the
segregated fund to assist in the development, construction, improvement, repair,
and maintenance of the district's baseball park facilities. If Milwaukee County or the
city of Milwaukee fails to make the full amount of a required payment by July 1 of
an applicable year, DOA must reduce the supplemental county and municipal aid
payment to Milwaukee County or the city of Milwaukee, as applicable, for that year
by the amount that is not paid and deposit that amount into the segregated fund.
Short-term loans
The bill requires DOA to issue short-term loans to the district to assist in the
development, construction, improvement, repair, and maintenance of baseball park
facilities. Specifically, upon a majority vote of all members appointed to the district
board and eligible to vote on the matter, DOA must promptly issue a loan to the
district in the amount approved by the board. DOA may not issue more than a total
of $50,000,000 in such loans, and interest on each loan accrues monthly at a rate
equal to the state investment fund earnings rate during the immediately preceding
month, as certified by the secretary of DOA.

Under the bill, the district is required to pay all interest accruing on each loan
issued by DOA on a quarterly basis, and the outstanding balance of each loan must
be paid no later than 15 years after the date of loan issuance or upon expiration or
termination of the lease described above, whichever is earlier. The bill includes a
quarterly reporting requirement to the Joint Committee on Finance regarding the
loans and prohibits DOA from awarding a loan after December 31, 2045.
Sales and use tax exemption
The bill exempts the following from the sales and use tax: 1) tangible personal
property and taxable services sold to a district and 2) building materials, supplies,
and equipment sold to owners, contractors, subcontractors, or builders solely for the
improvement, repair, or maintenance of a professional sports and entertainment
home stadium. Under current law, building materials, supplies, and equipment sold
to owners, contractors, subcontractors, or builders solely for the construction,
renovation, or development of a professional sports and entertainment home
stadium are exempt from the sales and use tax.
Because this bill relates to an exemption from state or local taxes, it may be
referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
as an appendix to the bill.
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:
AB438,1 1Section 1. 16.09 of the statutes is created to read:
AB438,7,2 216.09 Grant to a local professional baseball park district. (1) Public
3purpose.
The legislature finds and determines that baseball park facilities
4encourage economic development and tourism in this state, reduce unemployment
5in this state, preserve business activities within this state, generate additional tax
6revenues that would not exist without the baseball park facilities, and bring needed
7capital into this state for the benefit and welfare of people throughout the state. It
8is therefore in the public interest and serves a statewide public purpose, and it is the
9public policy of this state, to assist a local professional baseball park district created

1under subch. III of ch. 229 in the development, construction, improvement, repair,
2and maintenance of baseball park facilities.
AB438,7,3 3(2) Definitions. In this section:
AB438,7,44 (a) “Baseball park facilities” has the meaning given in s. 229.65 (1).
AB438,7,55 (b) “District” has the meaning given in s. 229.65 (5).
AB438,7,106 (c) “Gap payment” means payment of the amount specified in sub. (3) (a), which
7is intended to substantially equal the total estimated taxes imposed under ch. 71 in
8calendar years 2021, 2022, and 2023 on the payroll of the professional baseball team
9and of visiting professional baseball franchises using the professional baseball park
10facilities.
AB438,7,1111 (d) “Professional baseball team” has the meaning given in s. 229.65 (6m).
AB438,7,14 12(3) Grant. Subject to sub. (4), the department shall award a grant to a district
13to assist in the development, construction, improvement, repair, and maintenance
14of baseball park facilities. The grant shall consist of the following:
AB438,7,1615 (a) The gap payment of $35,800,000 upon execution of the lease and
16nonrelocation agreements satisfying s. 229.6802.
AB438,7,2117 (b) The payment of $25,000,000 upon execution of the lease and nonrelocation
18agreements satisfying s. 229.6802. The district shall maintain the moneys paid
19under this paragraph in a separate account in the baseball park facilities
20improvement segregated fund established under s. 229.687 and may expend the
21moneys only for the purpose of winterizing the baseball park facilities.
AB438,7,2322 (c) Twenty-two consecutive annual payments beginning in 2024, subject to the
23following:
AB438,7,2424 1. The initial payment in 2024 shall equal $13,400,000.
AB438,8,3
12. Except as provided in subd. 3., the amount of each subsequent annual
2payment shall increase from the initial payment at the rate of 4 percent per year
3compounded annually.
AB438,8,54 3. No annual payment may exceed $20,000,000, and beginning on July 1, 2041,
5no annual payment may exceed $10,000,000.
AB438,8,76 4. No annual payment may be made after expiration or termination of the lease
7specified in s. 229.6802 (1).
AB438,8,9 8(4) Contract requirements. The department may not award a grant under
9sub. (3) unless s. 229.6802 has been satisfied.
AB438,8,16 10(5) Loans to a local professional baseball park district. (a) Upon a majority
11vote of all current members appointed to the board of a district and eligible to vote
12on the matter, the department shall issue loans to the district to assist in the
13development, construction, improvement, repair, and maintenance of baseball park
14facilities. The department shall issue each loan in the amount approved by the board
15no later than 10 days after receipt of the board's request for the loan. The department
16may not issue more than a total of $50,000,000 in loans under this paragraph.
AB438,8,1917 (b) Interest on each loan issued under par. (a) shall accrue monthly at a rate
18equal to the state investment fund earnings rate during the immediately preceding
19month, as certified by the secretary.
AB438,8,2420 (c) The district shall pay all interest accruing on each loan issued under par.
21(a) on a quarterly basis to the secretary for deposit in the general fund. The
22outstanding balance of each loan issued under par. (a) shall be paid no later than 15
23years after the date of issuance or upon expiration or termination of the lease
24specified in s. 229.6802 (1), whichever is earlier.
AB438,9,3
1(d) At least quarterly, the department shall submit a report to the joint
2committee on finance specifying the outstanding principal and interest owed by the
3district on each loan issued under par. (a).
AB438,9,54 (e) The department may not issue a loan under this subsection after December
531, 2045.
AB438,2 6Section 2. 16.58 (3) of the statutes is amended to read:
AB438,9,97 16.58 (3) The department may provide financial consulting services to a local
8exposition district created under subch. II of ch. 229 or a local professional baseball
9park district created under subch. III of ch. 229
.
AB438,3 10Section 3. 25.17 (1) (es) of the statutes is created to read:
AB438,9,1311 25.17 (1) (es) Funds of a local professional baseball park district created under
12subch. III of ch. 229 (s. 229.68 (9)), but subject to the terms of the contract under s.
13229.68 (9);
AB438,4 14Section 4. 77.54 (9a) (gm) of the statutes is created to read:
AB438,9,1615 77.54 (9a) (gm) A local professional baseball park district under subch. III of
16ch. 229.
AB438,5 17Section 5. 77.54 (41) of the statutes is amended to read:
AB438,9,2218 77.54 (41) The sales price from the sale of building materials, supplies and
19equipment to; and the storage, use or other consumption of those kinds of property
20by; owners, contractors, subcontractors or builders if that property is acquired solely
21for or used solely in, the construction, improvement, renovation, repair,
22maintenance,
or development of property that would be exempt under s. 70.11 (36).
AB438,6 23Section 6. 77.705 of the statutes, as affected by 2023 Wisconsin Act 19, is
24repealed.
AB438,7 25Section 7. 77.707 (1) of the statutes is amended to read:
AB438,10,16
177.707 (1) Retailers and the department of revenue may not collect a tax under
2s. 77.705, 2021 stats., for any local professional baseball park district created under
3subch. III of ch. 229 after the last day of the fiscal quarter in which the local
4professional baseball park district board makes a certification to the department of
5revenue under s. 229.685 (2), 2021 stats., or after August 31, 2020, whichever is
6earlier, except that the department of revenue may collect from retailers taxes that
7accrued before the termination date and fees, interest and penalties that relate to
8those taxes. Except as provided under s. 77.60 (9), the department of revenue may
9not issue any assessment nor act on any claim for a refund or any claim for an
10adjustment under s. 77.585 after the end of the calendar year that is 4 years after
11the year in which a local professional baseball park district tax has terminated. The
12department of revenue shall estimate the amount of the refunds, including interest,
13that the department may need to pay during that 4-year period and retain that
14amount from the taxes collected for the district after the termination date. Any
15amount that remains after the payment of refunds shall be distributed to the
16counties based on the population of each county that is part of the district.
AB438,8 17Section 8. 77.707 (1) of the statutes, as affected by 2023 Wisconsin Act .... (this
18act), is repealed.
AB438,9 19Section 9. 77.707 (2) of the statutes is renumbered 77.707.
AB438,10 20Section 10. 77.71 (intro.), (1), (2), (3), (4) and (5) of the statutes, as affected by
212023 Wisconsin Act 12, are amended to read:
AB438,10,25 2277.71 Imposition of county, municipality, and special district sales and
23use taxes.
(intro.) Whenever a sales and use tax ordinance is adopted under s. 77.70
24or 77.701 or a special district resolution is adopted under s. 77.705 or 77.706, the
25following taxes are imposed:
AB438,11,11
1(1) For the privilege of selling, licensing, leasing, or renting tangible personal
2property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and
3(d), and for the privilege of selling, licensing, performing, or furnishing services a
4sales tax is imposed upon retailers at the rates under s. 77.70 in the case of a county
5tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under
6s. 77.705 or 77.706 in the case of a special district tax of the sales price from the sale,
7license, lease, or rental of tangible personal property and the items, property, and
8goods specified under s. 77.52 (1) (b), (c), and (d), except property taxed under sub.
9(4), sold, licensed, leased, or rented at retail in the county, municipality, or special
10district, or from selling, licensing, performing, or furnishing services described under
11s. 77.52 (2) in the county, municipality, or special district.
AB438,12,2 12(2) An excise tax is imposed at the rates under s. 77.70 in the case of a county
13tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under
14s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every
15person storing, using, or otherwise consuming in the county, municipality, or special
16district tangible personal property, or items, property, or goods specified under s.
1777.52 (1) (b), (c), or (d), or services if the tangible personal property, item, property,
18good, or service is subject to the state use tax under s. 77.53, except that a receipt
19indicating that the tax under sub. (1), (3), (4), or (5) has been paid relieves the buyer
20of liability for the tax under this subsection and except that if the buyer has paid a
21similar local tax in another state on a purchase of the same tangible personal
22property, item, property, good, or service that tax shall be credited against the tax
23under this subsection and except that for motor vehicles that are used for a purpose
24in addition to retention, demonstration, or display while held for sale in the regular

1course of business by a dealer the tax under this subsection is imposed not on the
2purchase price but on the amount under s. 77.53 (1m).
AB438,12,14 3(3) An excise tax is imposed upon a contractor engaged in construction
4activities within the county or special district at the rates under s. 77.70 in the case
5of a county tax, at the rate under s. 77.701 in the case of a municipality tax, or at the
6rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price
7of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c),
8or (d) that are used in constructing, altering, repairing, or improving real property
9and that became a component part of real property in that county, municipality, or
10special district, except that if the contractor has paid the sales tax of a county,
11municipality, or special district in this state on that tangible personal property, item,
12property, or good, or has paid a similar local sales tax in another state on a purchase
13of the same tangible personal property, item, property, or good, that tax shall be
14credited against the tax under this subsection.
AB438,13,2 15(4) An excise tax is imposed at the rates under s. 77.70 in the case of a county
16tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under
17s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every
18person storing, using, or otherwise consuming a motor vehicle, boat, recreational
19vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be registered
20or titled with this state and if that property is to be customarily kept in a county that
21has in effect an ordinance under s. 77.70, in a municipality that has in effect an
22ordinance under s. 77.701, or in a special district that has in effect a resolution under
23s. 77.705 or 77.706, except that if the buyer has paid a similar local sales tax in
24another state on a purchase of the same property, that tax shall be credited against
25the tax under this subsection. The lease or rental of a motor vehicle, boat,

1recreational vehicle, as defined in s. 340.01 (48r), or aircraft is not taxed under this
2subsection if the lease or rental does not require recurring periodic payments.
AB438,13,15 3(5) An excise tax is imposed on the purchase price for the lease or rental of a
4motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft at
5the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701 in the
6case of a municipality tax, or at the rate under s. 77.705 or 77.706 in the case of a
7special district tax upon every person storing, using, or otherwise consuming in the
8county, municipality, or special district the motor vehicle, boat, recreational vehicle,
9as defined in s. 340.01 (48r), or aircraft if that property must be registered or titled
10with this state and if the lease or rental does not require recurring periodic
11payments, except that a receipt indicating that the tax under sub. (1) had been paid
12relieves the purchaser of liability for the tax under this subsection and except that
13if the purchaser has paid a similar local tax in another state on the same lease or
14rental of such motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r),
15or aircraft, that tax shall be credited against the tax under this subsection.
AB438,11 16Section 11. 77.76 (4) of the statutes, as affected by 2023 Wisconsin Act 12, is
17amended to read:
AB438,13,2318 77.76 (4) There shall be retained by the state 1.5 percent of the taxes collected
19for taxes imposed by special districts under ss. 77.705 and s. 77.706 and 1.75 percent
20of the taxes collected for taxes imposed by counties under s. 77.70 and for taxes
21imposed by municipalities under s. 77.701 to cover costs incurred by the state in
22administering, enforcing, and collecting the tax. All interest and penalties collected
23shall be deposited and retained by this state in the general fund.
AB438,12 24Section 12. 77.76 (6) of the statutes is repealed.
AB438,13
1Section 13. 79.037 (2) (intro.) of the statutes, as created by 2023 Wisconsin Act
212
, is amended to read:
AB438,14,53 79.037 (2) (intro.) In Subject to any reduction required under sub. (4), in 2024,
4the department of revenue shall determine the amount of the payments under this
5section as follows:
AB438,14 6Section 14. 79.037 (3) of the statutes, as created by 2023 Wisconsin Act 12, is
7amended to read:
AB438,14,178 79.037 (3) For Subject to any reduction required under sub. (4), for the
9distribution in 2025 and subsequent years, each county and municipality shall
10receive a payment under this section equal to the proportion of the total payments
11from the supplemental county and municipal aid account under s. 25.491 (9) that the
12county or municipality received in 2024, or if the total of payments received in 2024
13by a county or municipality is reduced under sub. (4), the proportion of the total
14payments from the supplemental county and municipal aid account under s. 25.491
15(9) that the county or municipality would have received in 2024 without that
16reduction,
multiplied by the amount for the year in the supplemental county and
17municipal aid account under s. 25.491 (9).
AB438,15 18Section 15. 79.037 (4) of the statutes is created to read:
AB438,14,2519 79.037 (4) (a) For the distribution in 2024 and subsequent years until 2050, if
20a county fails to make the full amount of a deposit required under s. 229.695 by July
211, the department of revenue shall reduce the county's total of payments under this
22section for that year by the difference between the amount of the deposit required
23under s. 229.695 and the amount of any deposit made by July 1 of that year and direct
24the department of administration to pay to the baseball park facilities improvement
25segregated fund under s. 229.687 the amount of the reduction.
AB438,15,7
1(b) For the distribution in 2024 and subsequent years until 2050, if a 1st class
2city fails to make the full amount of a deposit required under s. 229.695 by July 1,
3the department of revenue shall reduce the 1st class city's total of payments under
4this section for that year by the difference between the amount of the deposit
5required under s. 229.695 and the amount of any deposit made by July 1 of that year
6and direct the department of administration to pay to the baseball park facilities
7improvement segregated fund under s. 229.687 the amount of the reduction.
AB438,16 8Section 16. 229.64 (1) of the statutes is renumbered 229.64 and amended to
9read:
AB438,15,22 10229.64 Legislative declaration. The legislature determines that the
11provision of assistance by state agencies to a district under this subchapter, and any
12appropriation or grant of funds to a district under this subchapter and the moral
13obligation pledge under s. 229.74 (7)
serve a statewide public purpose by assisting
14the development, construction, improvement, repair, and maintenance of a
15professional
baseball park facilities in the state for providing recreation, by
16encouraging economic development and tourism, by preserving business activities
17within the state, by generating additional tax revenues that would not exist without
18the baseball park facilities,
by reducing unemployment, and by bringing needed
19capital into the state for the benefit and welfare of people throughout the state. The
20legislature determines that the taxes that may be imposed by a district under subch.
21V of ch. 77 are special taxes that are generated apart from any direct annual tax on
22taxable property.
AB438,17 23Section 17. 229.64 (2) of the statutes is repealed.
AB438,18 24Section 18. 229.65 (1) of the statutes is amended to read:
AB438,16,6
1229.65 (1) “Baseball park facilities" means property, tangible or intangible,
2owned in whole or in substantial part, operated or leased by a district that is
3principally for the support or performance of professional baseball operations
4including parking lots, garages, restaurants, parks, concession facilities,
5entertainment facilities and transportation facilities, and other functionally related
6or auxiliary facilities or structures.
AB438,19 7Section 19. 229.65 (6m) of the statutes is created to read:
AB438,16,128 229.65 (6m) “Professional baseball team” means a baseball team that is a
9member of a league of professional baseball teams that have home stadiums
10approved by the league in at least 10 states and a collective average attendance for
11all league members of at least 10,000 persons per game over the 5 years immediately
12preceding the effective date of this subsection .... [LRB inserts date].
AB438,20 13Section 20. 229.65 (7) of the statutes is repealed.
AB438,21 14Section 21. 229.66 (2) (a) of the statutes is amended to read:
AB438,16,2115 229.66 (2) (a) A number of persons equal to the number of counties within the
16jurisdiction of the district plus one,
chairperson and three others, all of whom must
17be state residents,
appointed by the governor. At least one of the persons appointed
18by the governor shall reside within each county that is within the jurisdiction of the
19district.
A person appointed under this paragraph may take his or her seat
20immediately upon appointment and qualification, subject to confirmation or
21rejection by the senate.
AB438,22 22Section 22. 229.66 (2) (b) of the statutes is repealed.
AB438,23 23Section 23. 229.66 (2) (bm) of the statutes is created to read:
AB438,16,2524 229.66 (2) (bm) Two persons appointed by the majority leader of the senate,
25both of whom must be state residents.
AB438,24
1Section 24. 229.66 (2) (c) of the statutes is repealed.
AB438,25 2Section 25. 229.66 (2) (cm) of the statutes is created to read:
AB438,17,43 229.66 (2) (cm) Two persons appointed by the speaker of the assembly, both of
4whom must be state residents.
AB438,26 5Section 26. 229.66 (2) (g) of the statutes is repealed.
AB438,27 6Section 27. 229.66 (2) (gm) of the statutes is created to read:
AB438,17,147 229.66 (2) (gm) One person, who must be a state resident and who may not be
8an employee of the state or of a professional baseball team that leases baseball park
9facilities constructed under this subchapter as its home facilities, appointed by the
10governor from a list provided by the professional baseball team. A person appointed
11under this paragraph may take his or her seat immediately upon appointment and
12qualification, subject to confirmation or rejection by the senate. With respect to any
13of the following, a person appointed under this paragraph may not participate in any
14nonpublic meeting of the board or vote:
AB438,17,1515 1. Approving or amending the lease specified in s. 229.6802 (1).
AB438,17,1716 2. Approving or amending the nonrelocation agreement specified in s. 229.6802
17(2).
AB438,17,1918 3. Approving or amending a lease or sublease other than specified under subd.
191. or 2. between the district and the professional baseball team.
AB438,17,2020 4. Obtaining or accepting a loan under s. 16.09 (5).
AB438,17,2121 5. Retaining a 3rd-party negotiator under s. 229.6802 (3).
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