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MES&JK:cjs
2019 - 2020 LEGISLATURE
SENATE SUBSTITUTE AMENDMENT 1,
TO SENATE BILL 67
May 29, 2019 - Offered by Senator Wanggaard.
SB67-SSA1,1,3 1An Act to amend 77.707 (1) and 229.68 (intro.); and to create 77.76 (6) of the
2statutes; relating to: the imposition of sales and use taxes related to a local
3professional baseball park district and legislative oversight of such a district.
Analysis by the Legislative Reference Bureau
Currently a local professional baseball park district (district) may impose a
sales tax and a use tax within the area of its jurisdiction, and a district may issue
revenue bonds if the district board determines that the district's lease with a
professional baseball team franchise that uses the district's baseball facilities is for
a term of at least 30 years. Generally, the sales and use taxes may not be imposed
and collected after the district pays off the bonds issued to construct a stadium and
funds a special maintenance and capital improvements fund.
Under this bill, the sales and use taxes may not be collected, generally, after
March 31, 2020, or after the date on which the district board certifies that the district
has paid off the bonds and established its special fund, whichever is earlier. The bill
also specifies that the district board may not incur any new obligations after the sales
and use tax is no longer collected, if the obligation could not be paid once the sales
and use tax is no longer collected. The bill also prohibits the district board from
incurring any costs or obligations for signage related to a change in naming rights
for the baseball park facilities.
The bill also contains an oversight provision for the district. Under the bill, by
January 31, 2020, the district board must provide the Joint Committee on Finance

with a a written report specifying whether the district board believes it will be able
to pay off its bonds and meet its other obligations by March 31, 2020, the date after
which the district may no longer collect the sales and use tax. If the district board
does not believe that it will be able to meet its obligations by that date, the Legislative
Audit Bureau must conduct a financial audit of the district to determine when the
district will have sufficient revenues to meet them. The LAB must provide the report
to JCF by February 29, 2020.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB67-SSA1,1 1Section 1 . 77.707 (1) of the statutes is amended to read:
SB67-SSA1,2,182 77.707 (1) Retailers and the department of revenue may not collect a tax under
3s. 77.705 for any local professional baseball park district created under subch. III of
4ch. 229 after the last day of the calendar quarter that is at least 120 days from the
5date on which
the local professional baseball park district board makes a
6certification to the department of revenue under s. 229.685 (2) or after March 31,
72020, whichever is earlier
, except that the department of revenue may collect from
8retailers taxes that accrued before the day after the last day of that calendar quarter
9termination date and fees, interest and penalties that relate to those taxes. Except
10as provided under s. 77.60 (9), the department of revenue may not issue any
11assessment nor act on any claim for a refund or any claim for an adjustment under
12s. 77.585 after the end of the calendar year that is 4 years after the year in which a
13local professional baseball park district tax has terminated. The department of
14revenue shall estimate the amount of the refunds, including interest, that the
15department may need to pay during that 4-year period and retain that amount from
16the taxes collected for the district after the termination date. Any amount that
17remains after the payment of refunds shall be distributed to the counties based on
18the tax revenues derived from each county that is part of the district.
SB67-SSA1,2
1Section 2. 77.76 (6) of the statutes is created to read:
SB67-SSA1,3,82 77.76 (6) (a) If the local professional baseball park district receives from the
3department any of the taxes collected for the district under s. 77.705 following the
4termination date under s. 77.707 (1), excluding taxes reported to the department
5before the termination date, that the department paid to the district, the district
6shall return those taxes to the department, in the manner prescribed by the
7department, so that the department may distribute the taxes based on the tax
8revenues derived from each county that is part of the district.
SB67-SSA1,3,179 (b) The department shall distribute, as provided under par. (a), the taxes
10collected for the district under s. 77.705 following the termination date under s.
1177.707 (1), including the amounts returned under par. (a), no later than the date that
12is 8 months after the termination date. The department shall distribute, as provided
13under par. (a), any additional amounts collected for the district under s. 77.705 after
14the date that is 6 months after the termination date, including interest, penalties,
15and amounts due as a result of an audit determination, annually beginning on the
16first day of the first month that is 7 months after the termination date, and on the
17first day of that month in each year thereafter.
SB67-SSA1,3,2118 (c) Each county that receives revenue under s. 77.707 (1) and pars. (a) and (b)
19shall deposit the revenue into a segregated account established and controlled by the
20county to use only for property tax relief, public safety, parks and recreation, or
21economic development.
SB67-SSA1,3 22Section 3 . 229.68 (intro.) of the statutes is amended to read:
SB67-SSA1,4,5 23229.68 Powers of a district. (intro.) A district has all of the powers necessary
24or convenient to carry out the purposes and provisions of this subchapter, except that
25it may not incur any new obligations after the date on which the district may no

1longer collect the tax under s. 77.707 (1), if such an obligation could not be paid out
2of the district's revenues or assets once the tax under s. 77.707 (1) is no longer
3collected. The district may not incur costs or any obligations for signage related to
4a change in naming rights for the baseball park facilities
. In addition to all other
5powers granted by this subchapter, a district may do all of the following:
SB67-SSA1,4 6Section 4. Nonstatutory provisions.
SB67-SSA1,4,187 (1) Oversight. Not later than January 31, 2020, the local professional baseball
8park district board shall report in writing to the joint committee on finance regarding
9the district's financial position as of December 31, 2019. The report shall specify
10whether the district board believes it will be able to pay off all of its bonds as
11described in s. 229.685 (2) and meet all of its other statutory and contractual
12obligations if it does not collect a tax under s. 77.705 after March 31, 2020. If the
13district board reports that it believes it will not have sufficient revenues to meet all
14of its obligations as described in this subsection by the time it will not be able to
15collect the tax under s. 77.707 (1), the legislative audit bureau shall conduct a
16financial audit of the district to evaluate when the district will have sufficient
17revenues to meet all of its obligations. The audit bureau shall submit that audit
18report in writing to the joint committee on finance no later than February 29, 2020.
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