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AB439-SSA1,3,144 77.707 (1) Retailers and the department of revenue may not collect a tax under
5s. 77.705, 2021 stats., for any local professional baseball park district created under

1subch. III of ch. 229 after the last day of the fiscal quarter in which the local
2professional baseball park district board makes a certification to the department of
3revenue under s. 229.685 (2), 2021 stats., or after August 31, 2020, whichever is
4earlier, except that the department of revenue may collect from retailers taxes that
5accrued before the termination date and fees, interest and penalties that relate to
6those taxes. Except as provided under s. 77.60 (9), the department of revenue may
7not issue any assessment nor act on any claim for a refund or any claim for an
8adjustment under s. 77.585 after the end of the calendar year that is 4 years after
9the year in which a local professional baseball park district tax has terminated. The
10department of revenue shall estimate the amount of the refunds, including interest,
11that the department may need to pay during that 4-year period and retain that
12amount from the taxes collected for the district after the termination date. Any
13amount that remains after the payment of refunds shall be distributed to the
14counties based on the population of each county that is part of the district.
AB439-SSA1,3 15Section 3 . 77.707 (1) of the statutes, as affected by 2023 Wisconsin Act .... (this
16act), is repealed.
AB439-SSA1,4 17Section 4 . 77.707 (2) of the statutes is renumbered 77.707.
AB439-SSA1,5 18Section 5 . 77.71 (intro.), (1), (2), (3), (4) and (5) of the statutes, as affected by
192023 Wisconsin Act 12, are amended to read:
AB439-SSA1,3,23 2077.71 Imposition of county, municipality, and special district sales and
21use taxes.
(intro.) Whenever a sales and use tax ordinance is adopted under s. 77.70
22or 77.701 or a special district resolution is adopted under s. 77.705 or 77.706, the
23following taxes are imposed:
AB439-SSA1,4,9 24(1) For the privilege of selling, licensing, leasing, or renting tangible personal
25property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and

1(d), and for the privilege of selling, licensing, performing, or furnishing services a
2sales tax is imposed upon retailers at the rates under s. 77.70 in the case of a county
3tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under
4s. 77.705 or 77.706 in the case of a special district tax of the sales price from the sale,
5license, lease, or rental of tangible personal property and the items, property, and
6goods specified under s. 77.52 (1) (b), (c), and (d), except property taxed under sub.
7(4), sold, licensed, leased, or rented at retail in the county, municipality, or special
8district, or from selling, licensing, performing, or furnishing services described under
9s. 77.52 (2) in the county, municipality, or special district.
AB439-SSA1,4,24 10(2) An excise tax is imposed at the rates under s. 77.70 in the case of a county
11tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under
12s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every
13person storing, using, or otherwise consuming in the county, municipality, or special
14district tangible personal property, or items, property, or goods specified under s.
1577.52 (1) (b), (c), or (d), or services if the tangible personal property, item, property,
16good, or service is subject to the state use tax under s. 77.53, except that a receipt
17indicating that the tax under sub. (1), (3), (4), or (5) has been paid relieves the buyer
18of liability for the tax under this subsection and except that if the buyer has paid a
19similar local tax in another state on a purchase of the same tangible personal
20property, item, property, good, or service that tax shall be credited against the tax
21under this subsection and except that for motor vehicles that are used for a purpose
22in addition to retention, demonstration, or display while held for sale in the regular
23course of business by a dealer the tax under this subsection is imposed not on the
24purchase price but on the amount under s. 77.53 (1m).
AB439-SSA1,5,12
1(3) An excise tax is imposed upon a contractor engaged in construction
2activities within the county or special district at the rates under s. 77.70 in the case
3of a county tax, at the rate under s. 77.701 in the case of a municipality tax, or at the
4rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price
5of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c),
6or (d) that are used in constructing, altering, repairing, or improving real property
7and that became a component part of real property in that county, municipality, or
8special district, except that if the contractor has paid the sales tax of a county,
9municipality, or special district in this state on that tangible personal property, item,
10property, or good, or has paid a similar local sales tax in another state on a purchase
11of the same tangible personal property, item, property, or good, that tax shall be
12credited against the tax under this subsection.
AB439-SSA1,5,25 13(4) An excise tax is imposed at the rates under s. 77.70 in the case of a county
14tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under
15s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every
16person storing, using, or otherwise consuming a motor vehicle, boat, recreational
17vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be registered
18or titled with this state and if that property is to be customarily kept in a county that
19has in effect an ordinance under s. 77.70, in a municipality that has in effect an
20ordinance under s. 77.701, or in a special district that has in effect a resolution under
21s. 77.705 or 77.706, except that if the buyer has paid a similar local sales tax in
22another state on a purchase of the same property, that tax shall be credited against
23the tax under this subsection. The lease or rental of a motor vehicle, boat,
24recreational vehicle, as defined in s. 340.01 (48r), or aircraft is not taxed under this
25subsection if the lease or rental does not require recurring periodic payments.
AB439-SSA1,6,13
1(5) An excise tax is imposed on the purchase price for the lease or rental of a
2motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft at
3the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701 in the
4case of a municipality tax, or at the rate under s. 77.705 or 77.706 in the case of a
5special district tax upon every person storing, using, or otherwise consuming in the
6county, municipality, or special district the motor vehicle, boat, recreational vehicle,
7as defined in s. 340.01 (48r), or aircraft if that property must be registered or titled
8with this state and if the lease or rental does not require recurring periodic
9payments, except that a receipt indicating that the tax under sub. (1) had been paid
10relieves the purchaser of liability for the tax under this subsection and except that
11if the purchaser has paid a similar local tax in another state on the same lease or
12rental of such motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r),
13or aircraft, that tax shall be credited against the tax under this subsection.
AB439-SSA1,6 14Section 6 . 77.76 (4) of the statutes, as affected by 2023 Wisconsin Act 12, is
15amended to read:
AB439-SSA1,6,2116 77.76 (4) There shall be retained by the state 1.5 percent of the taxes collected
17for taxes imposed by special districts under ss. 77.705 and s. 77.706 and 1.75 percent
18of the taxes collected for taxes imposed by counties under s. 77.70 and for taxes
19imposed by municipalities under s. 77.701 to cover costs incurred by the state in
20administering, enforcing, and collecting the tax. All interest and penalties collected
21shall be deposited and retained by this state in the general fund.
AB439-SSA1,7 22Section 7 . 77.76 (6) of the statutes is repealed.
AB439-SSA1,8 23Section 8. 229.65 (6m) of the statutes is created to read:
AB439-SSA1,7,324 229.65 (6m) “Professional baseball team” means a baseball team that is a
25member of a league of professional baseball teams that have home stadiums

1approved by the league in at least 10 states and a collective average attendance for
2all league members of at least 10,000 persons per game over the 5 years immediately
3preceding the effective date of this subsection .... [LRB inserts date].
AB439-SSA1,9 4Section 9 . 229.67 of the statutes is amended to read:
AB439-SSA1,7,13 5229.67 Jurisdiction. A district's jurisdiction is any county with a population
6of more than 600,000 and all counties that are contiguous to that county and that are
7not already included in a different district. Once created, a
750,000 that is the site
8of baseball park facilities that are home to a professional baseball team. A
district's
9jurisdiction is fixed even if the population of other counties within the district
10subsequently exceeds
600,000. Once a county is included in a district's jurisdiction
11the county remains in the district until the district is dissolved under s. 229.71. In
12this section, “contiguous" includes a county that touches another county only at a
13corner
the county decreases below 750,001.
AB439-SSA1,10 14Section 10 . 229.68 (intro.) of the statutes is amended to read:
AB439-SSA1,7,22 15229.68 Powers of a district. (intro.) A district has all of the powers necessary
16or convenient to carry out the purposes and provisions of this subchapter, except that
17it may not incur any new obligations after the date on which the district may no
18longer collect the tax under s. 77.707 (1), if such an obligation could not be paid out
19of the district's revenues or assets once the tax under s. 77.707 (1) is no longer
20collected
. The district may not incur costs or any obligations for signage related to
21a change in naming rights for the baseball park facilities. In addition to all other
22powers granted by this subchapter, a district may do all of the following:
AB439-SSA1,11 23Section 11. 229.68 (7) of the statutes is amended to read:
AB439-SSA1,7,2524 229.68 (7) Mortgage Subject to s. 229.682 (10), mortgage, pledge, or otherwise
25encumber the district's property or funds.
AB439-SSA1,12
1Section 12. 229.68 (8) (d) of the statutes is created to read:
AB439-SSA1,8,32 229.68 (8) (d) The bonds are issued before the effective date of this paragraph
3.... [LRB inserts date].
AB439-SSA1,13 4Section 13. 229.68 (11) of the statutes is repealed.
AB439-SSA1,14 5Section 14 . 229.68 (12) of the statutes is amended to read:
AB439-SSA1,8,86 229.68 (12) Set standards governing the use of, and the conduct within, its the
7baseball park facilities in order to promote public safety and convenience and to
8maintain order.
AB439-SSA1,15 9Section 15 . 229.68 (13) of the statutes is amended to read:
AB439-SSA1,8,1210 229.68 (13) Establish and collect fees, and establish shared revenue
11arrangements or other charges for the use of its the baseball park facilities or for
12services rendered by the district.
AB439-SSA1,16 13Section 16 . 229.68 (15) of the statutes is repealed.
AB439-SSA1,17 14Section 17. 229.68 (16) (intro.) of the statutes is amended to read:
AB439-SSA1,8,1615 229.68 (16) (intro.) Accept Subject to s. 229.682 (10) accept gifts, loans, grants,
16and other aid, which may be used only for the following purposes:
AB439-SSA1,18 17Section 18. 229.68 (16) (a) of the statutes is amended to read:
AB439-SSA1,8,1918 229.68 (16) (a) Retiring the bonds or other debt used to develop, construct the,
19improve, repair, or maintain
baseball park facilities.
AB439-SSA1,19 20Section 19. 229.6802 of the statutes is created to read:
AB439-SSA1,9,3 21229.6802 Contracting requirement. No later than the first day of the 4th
22month beginning after the effective date of this section .... [LRB inserts date], the
23district shall enter into an agreement with the professional baseball team under
24which the professional baseball team assumes the rights, privileges, and
25responsibilities of ownership of the district's baseball stadium and stadium parking

1lots, including maintenance, upkeep, and repairs of the baseball stadium and
2parking lots. The agreement shall provide that if the professional baseball team
3relocates, the professional baseball team shall do all of the following:
AB439-SSA1,9,5 4(1) Relinquish the rights, privileges, and responsibilities of ownership of the
5baseball stadium and stadium parking lots.
AB439-SSA1,9,7 6(2) Convey and transfer to the district all of the professional baseball team's
7right and title to any baseball park facilities.
AB439-SSA1,9,9 8(3) Pay for the cost of demolition of the baseball stadium and other baseball
9park facilities.
AB439-SSA1,20 10Section 20. 229.682 (3) of the statutes is repealed.
AB439-SSA1,21 11Section 21. 229.682 (11) of the statutes is created to read:
AB439-SSA1,9,1312 229.682 (11) Bonding limitations. Except as provided in s. 229.68 (8), the
13district may not issue bonds.
AB439-SSA1,22 14Section 22. 229.685 (1) of the statutes is amended to read:
AB439-SSA1,9,1815 229.685 (1) The district board shall maintain a special fund into which it
16deposits only the revenue received from the department of revenue, that is derived
17from the taxes imposed under subch. V of ch. 77, 2021 stats., and may use this
18revenue only for purposes related to baseball park facilities.
AB439-SSA1,23 19Section 23 . 229.71 of the statutes is amended to read:
AB439-SSA1,9,25 20229.71 Dissolution of a district. Subject Upon or after the expiration or
21termination of the contract required under s. 229.6802, or if the professional baseball
22team refuses that contract, subject
to providing for the payment of its bonds,
23including interest on the bonds, and the performance of its other contractual
24obligations, a district may shall be dissolved by the action of the district board. If the
25district is dissolved under this section or by action of the legislature, the property of

1the district shall be transferred to the counties in the jurisdiction, based on the tax
2revenues derived from each county, as determined by the secretary of administration

3state.
AB439-SSA1,24 4Section 24 . 229.75 (3) of the statutes is amended to read:
AB439-SSA1,10,125 229.75 (3) Bonds issued by the district shall be secured only by the district's
6interest in any baseball park facilities, including any interest in a lease with the
7department of administration under s. 16.82 (7); by income from these facilities; by
8proceeds of bonds issued by the district and other amounts placed in a special
9redemption fund and investment earnings on such these amounts; and by the taxes
10imposed by the district under subch. V of ch. 77, 2021 stats. The district may not
11pledge its full faith and credit on the bonds and the bonds are not a liability of the
12district.
AB439-SSA1,25 13Section 25. Nonstatutory provisions.
AB439-SSA1,10,1514 (1) No later than 30 days after the effective date of this subsection, the
15legislature shall take action to repeal 2023 Assembly Bill 438.
AB439-SSA1,26 16Section 26. Effective dates. This act takes effect on the day after publication,
17except as follows:
AB439-SSA1,10,1918 (1) The treatment of s. 77.707 (2) and the repeal of s. 77.707 (1) take effect on
19January 1, 2025.
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