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2019 - 2020 LEGISLATURE
SENATE AMENDMENT 1,
TO SENATE BILL 67
March 12, 2019 - Offered by Senator Wanggaard.
SB67-SA1,1,11 At the locations indicated, amend the bill as follows:
SB67-SA1,1,6 21. Page 2, line 9: after “taxes." insert “Except as provided under s. 77.60 (9),
3the department of revenue may not issue any assessment nor act on any claim for a
4refund or any claim for an adjustment under s. 77.585 after the end of the calendar
5year that is 4 years after the year in which a local professional baseball park district
6tax has terminated.
".
SB67-SA1,1,7 72. Page 2, line 9: after that line insert:
SB67-SA1,1,8 8 Section 1m. 77.76 (3m) of the statutes is amended to read:
SB67-SA1,3,29 77.76 (3m) From the appropriation under s. 20.835 (4) (gb) the department, for
10the first 2 years of collection, shall distribute 97 percent of the taxes reported for each
11local professional baseball park district that has imposed taxes under this
12subchapter, minus the district portion of the retailers' discounts, to the local
13professional baseball park district no later than the end of the 3rd month following

1the end of the calendar quarter in which such amounts were reported. From the
2appropriation under s. 20.835 (4) (gb) the department, after the first 2 years of
3collection, shall distribute 98.5 percent of the taxes reported for each local
4professional baseball park district that has imposed taxes under this subchapter,
5minus the district portion of the retailers' discount, to the local professional baseball
6park district no later than the end of the 3rd month following the end of the calendar
7quarter in which such amounts were reported. At the time of distribution the
8department shall indicate the taxes reported by each taxpayer. In this subsection,
9the “district portion of the retailers' discount" is the amount determined by
10multiplying the total retailers' discount by a fraction the numerator of which is the
11gross local professional baseball park district sales and use taxes payable and the
12denominator of which is the sum of the gross state and local professional baseball
13park district sales and use taxes payable. The local professional baseball park
14district taxes distributed shall be increased or decreased to reflect subsequent
15refunds, audit adjustments and all other adjustments of the local professional
16baseball park district taxes previously distributed. Interest paid on refunds of local
17professional baseball park district sales and use taxes shall be paid from the
18appropriation under s. 20.835 (4) (gb) at the rate paid by this state under s. 77.60 (1)
19(a). After receiving notice from the department of revenue, a local professional
20baseball park district shall reimburse the department for the amount by which any
21refunds, including interest, of the local professional baseball park district sales and
22use taxes that the department pays or allows in a reporting period exceeds the
23amount of the local professional baseball park district's sales and use taxes otherwise
24payable to the local professional baseball park district under this subsection for the
25same or subsequent reporting period.
Any local professional baseball park district

1receiving a report under this subsection is subject to the duties of confidentiality to
2which the department of revenue is subject under s. 77.61 (5) and (6).”.
SB67-SA1,3,3 33. Page 2, line 22: after that line insert:
SB67-SA1,3,4 4 Section 3m. 229.685 (1) of the statutes is amended to read:
SB67-SA1,3,95 229.685 (1) The district board shall maintain a special fund into which it
6deposits only the revenue received from the department of revenue, that is derived
7from the taxes imposed under subch. V of ch. 77, and may use this revenue only for
8purposes related to baseball park facilities and for the purposes specified in s. 77.76
9(3m)
.”.
SB67-SA1,3,1010 (End)
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