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LRB-2513/1
JK:cjs
2019 - 2020 LEGISLATURE
April 24, 2019 - Introduced by Senators Carpenter, Wanggaard, L. Taylor and
Wirch, cosponsored by Representatives Sinicki, Myers and Brostoff.
Referred to Committee on Agriculture, Revenue and Financial Institutions.
SB176,1,3 1An Act to amend 20.835 (4) (gb) and 77.76 (3m); and to create 77.76 (6) of the
2statutes; relating to: the distribution of excess sales tax revenue collected by
3a local professional baseball park district and making an appropriation.
Analysis by the Legislative Reference Bureau
Under this bill, once the local professional baseball park district consisting of
the counties of Milwaukee, Racine, Waukesha, Ozaukee, and Washington certifies
to the Department of Revenue that it has paid the district's bond obligations and fully
funded reserves for maintenance and operating costs, DOR must distribute the
excess special district sales and use tax revenues collected from the district to the
counties that make up the district and to the municipalities within those counties.
DOR determines each county's proportionate share of the revenue to be distributed
based on tax revenues derived from each county. The county receives 25 percent of
that amount and the remaining 75 percent is distributed to each city, village, and
town in the county based on population. The bill requires each county and
municipality to deposit the revenue into a segregated account and be used only for
property tax relief, tax levy supported debt relief, economic development, public
safety, local roads, or public parks. However, a county or municipality may not make
expenditures from the account without first adopting a resolution specifying the
amount and purpose of the expenditure.

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:
SB176,1 1Section 1. 20.835 (4) (gb) of the statutes is amended to read:
SB176,2,102 20.835 (4) (gb) Special district taxes. All moneys received from the taxes
3imposed under s. 77.705, and from the appropriation account under s. 20.566 (1) (gd),
4and all moneys received under s. 341.14 (6r) (b) 13. b., for the purpose of distribution
5to the special districts that adopt a resolution imposing taxes under subch. V of ch.
677, and for the purpose of financing a local professional baseball park district, and
7for the purpose of making the payments under s. 77.76 (6) (a),
except that of those
8tax revenues collected under subch. V of ch. 77 3 percent for the first 2 years of
9collection and 1.5 percent thereafter shall be credited to the appropriation account
10under s. 20.566 (1) (gd).
SB176,2 11Section 2. 77.76 (3m) of the statutes is amended to read:
SB176,3,1612 77.76 (3m) From the appropriation under s. 20.835 (4) (gb) the department, for
13the first 2 years of collection, shall distribute 97 percent of the taxes reported for each
14local professional baseball park district that has imposed taxes under this
15subchapter, minus the district portion of the retailers' discounts, to the local
16professional baseball park district no later than the end of the 3rd month following
17the end of the calendar quarter in which such amounts were reported. From Except
18as provided under sub. (6), from
the appropriation under s. 20.835 (4) (gb) the
19department, after the first 2 years of collection, shall distribute 98.5 percent of the
20taxes reported for each local professional baseball park district that has imposed
21taxes under this subchapter, minus the district portion of the retailers' discount, to

1the local professional baseball park district no later than the end of the 3rd month
2following the end of the calendar quarter in which such amounts were reported. At
3the time of distribution the department shall indicate the taxes reported by each
4taxpayer. In this subsection, the “district portion of the retailers' discount" is the
5amount determined by multiplying the total retailers' discount by a fraction the
6numerator of which is the gross local professional baseball park district sales and use
7taxes payable and the denominator of which is the sum of the gross state and local
8professional baseball park district sales and use taxes payable. The local
9professional baseball park district taxes distributed shall be increased or decreased
10to reflect subsequent refunds, audit adjustments and all other adjustments of the
11local professional baseball park district taxes previously distributed. Interest paid
12on refunds of local professional baseball park district sales and use taxes shall be
13paid from the appropriation under s. 20.835 (4) (gb) at the rate paid by this state
14under s. 77.60 (1) (a). Any local professional baseball park district receiving a report
15under this subsection is subject to the duties of confidentiality to which the
16department of revenue is subject under s. 77.61 (5) and (6).
SB176,3 17Section 3. 77.76 (6) of the statutes is created to read:
SB176,3,2318 77.76 (6) (a) If a local professional baseball park district consisting of the
19counties of Milwaukee, Racine, Waukesha, Ozaukee, and Washington makes the
20certification to the department of revenue under s. 229.685 (2), the department shall
21distribute the taxes imposed by or collected for the district under s. 77.705 from the
22certification date onwards as follows, excluding taxes reported to the department
23before the certification date that the department paid to the district:
SB176,4,3
11. The department shall determine each county's proportionate share of the
2revenue to be distributed under this subsection based on the tax revenues derived
3from each county, as determined by the secretary of administration under s. 229.71.
SB176,4,94 2. Each county shall receive 25 percent of the amount determined for that
5county under subd. 1. and the remaining 75 percent shall be distributed to the cities,
6villages, and towns in the county in proportion to the population of each such city,
7village, and town in the county compared to the county's entire population. For
8purposes of this subdivision, the department shall use the population determined
9under s. 16.96 for the county and for each city, village, and town in the county.
SB176,4,1710 (b) Each county and municipality that receives revenue under par. (a) 2. shall
11deposit the revenue into a segregated account established and controlled by the
12county or municipality to use only for property tax relief, tax levy supported debt
13relief, economic development, public safety, local roads, or public parks. A county or
14municipality may not make expenditures from the segregated account unless the
15governing body of the county or municipality adopts a resolution specifying the
16purpose for which the revenues will be spent and the amount of the revenues to be
17spent for that purpose.
SB176,4,2318 (c) If the local professional baseball park district receives from the department
19any of the taxes imposed by or collected for the district under s. 77.705 from the
20certification date onwards, excluding taxes reported to the department before the
21certification date that the department paid to the district, the district shall return
22those taxes to the department, in the manner prescribed by the department, so that
23the department may distribute the taxes as provided in par. (a).
SB176,5,824 (d) The department shall distribute, as provided under par. (a), the taxes
25imposed by or collected for the district under s. 77.705 from the certification date to

1the last day of the 3rd calendar quarter beginning after the certification date,
2including the amounts returned under par. (c), no later than the last day of the 4th
3calendar quarter beginning after the certification date. The department shall
4distribute, as provided under par. (a), any additional amounts collected for the
5district under s. 77.705 after the last day of the 3rd calendar quarter beginning after
6the certification date, including interest, penalties, and amounts due as a result of
7an audit determination, on the first day of the 4th calendar quarter beginning after
8the certification date and annually thereafter.
SB176,5,149 (e) Subsection (3m), as it relates to calculating the distribution from the
10appropriation under s. 20.835 (4) (gb), applies to calculating the distribution from
11that appropriation under this subsection. Interest paid on refunds of local
12professional baseball park district sales and use taxes issued by the department on
13or after the certification date shall reduce the amounts distributed under this
14subsection.
SB176,5,1515 (End)
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