66.0615(1)(a)
(a) "Commission" means an entity created by one municipality or by 2 or more municipalities in a zone, to coordinate tourism promotion and development for the zone.
66.0615(1)(d)
(d) "Municipality" means any city, village or town.
66.0615(1)(dm)
(dm) "Sponsoring municipality" means a city, village or town that creates a district either separately or in combination with another city, village, town or county.
66.0615(1)(e)
(e) "Tourism" means travel for recreational, business or educational purposes.
66.0615(1)(f)
(f) "Tourism entity" means a nonprofit organization that came into existence before January 1, 1992, and provides staff, development or promotional services for the tourism industry in a municipality.
66.0615(1)(fm)
(fm) "Tourism promotion and 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:
66.0615(1)(fm)1.
1. Marketing projects, including advertising media buys, creation and distribution of printed or electronic promotional tourist materials, or efforts to recruit conventions, sporting events, or motorcoach groups.
66.0615(1)(fm)3.
3. Tangible municipal development, including a convention center.
66.0615(1)(h)
(h) "Zone" means an area made up of 2 or more municipalities that, those municipalities agree, is a single destination as perceived by the traveling public.
66.0615(1m)(a)(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 is not subject to the selective sales tax imposed by
s. 77.52 (2) (a) 1. and 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 and may be forwarded to a commission if one is created under
par. (c), as provided in
par. (d). 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.
66.0615(1m)(am)
(am) A municipality that imposes a room tax under
par. (a) is not subject to the limit on the maximum amount of tax that may be imposed under that paragraph if any of the following apply:
66.0615(1m)(am)1.
1. The municipality is located in a county with a population of at least 380,000 and a convention center is being constructed or renovated within that county.
66.0615(1m)(am)2.
2. The municipality intends to use at least 60% of the revenue collected from its room tax, of any room tax that is greater than 7%, to fund all or part of the construction or renovation of a convention center that is located in a county with a population of at least 380,000.
66.0615(1m)(am)3.
3. The municipality is located in a county with a population of less than 380,000 and that county is not adjacent to a county with a population of at least 380,000, and the municipality is constructing a convention center or making improvements to an existing convention center.
66.0615(1m)(am)4.
4. The municipality has any long-term debt outstanding with which it financed any part of the construction or renovation of a convention center.
66.0615(1m)(b)1.1. If a single municipality imposes a room tax under
par. (a), the municipality may create a commission under
par. (c). The commission shall contract with another organization to perform the functions of a tourism entity if no tourism entity exists in that municipality.
66.0615(1m)(b)2.
2. If 2 or more municipalities in a zone impose a room tax under
par. (a), the municipalities shall enter into a contract under
s. 66.0301 to create a commission under
par. (c). If no tourism entity exists in any of the municipalities in the zone that have formed a commission, the commission shall contract with another organization in the zone to perform the functions of the tourism entity. Each municipality in a single zone that imposes a room tax shall levy the same percentage of tax. If the municipalities are unable to agree on the percentage of tax for the zone, the commission shall set the percentage.
66.0615(1m)(b)3.
3. A commission shall monitor the collection of room taxes from each municipality in a zone that has a room tax.
66.0615(1m)(b)4.
4. A commission shall contract with one tourism entity from the municipalities in the zone to obtain staff, support services and assistance in developing and implementing programs to promote the zone to visitors.
66.0615(1m)(c)1.1. If a commission is created by a single municipality, the commission shall consist of 4 to 6 members. One of the commission members shall represent the Wisconsin hotel and motel industry. Members shall be appointed under
subd. 3.