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LRB-3761/1
MES:cdc
2019 - 2020 LEGISLATURE
August 8, 2019 - Introduced by Senator Tiffany, cosponsored by Representatives
Swearingen, Kitchens and Felzkowski. Referred to Committee on
Agriculture, Revenue and Financial Institutions.
SB338,1,4 1An Act to amend 66.1113 (2) (a) and 66.1113 (2) (b); and to create 66.1113 (2)
2(k), 66.1113 (2) (L) and 66.1113 (2) (m) of the statutes; relating to: authorizing
3the town of Minocqua in Oneida County, the city of Sturgeon Bay, and the city
4of Tomahawk to become premier resort areas.
Analysis by the Legislative Reference Bureau
This bill allows the town of Minocqua in Oneida County, the city of Sturgeon
Bay, and the city of Tomahawk to become premier resort areas notwithstanding the
fact that they do not meet the generally applicable requirement that at least 40
percent of the equalized assessed value of the taxable property within a political
subdivision be used by tourism-related retailers (the 40 percent requirement).
“Tourism-related retailers" is defined to be certain retailers who are classified in the
Standard Industrial Classification Manual published by the U.S. Office of
Management and Budget. The statutory definition includes 21 retailers who are so
classified, including variety stores, dairy product stores, gasoline service stations,
eating places, drinking places, and hotels and motels.
Currently, a number of cities and villages are authorized to enact an ordinance
or adopt a resolution to become a premier resort area notwithstanding the fact that
none of these cities or villages meet the 40 percent requirement. As is the case with
the villages of Sister Bay, Ephraim, and Stockholm and the city of Rhinelander, the
premier resort area tax may not take effect in Minocqua, Sturgeon Bay, or Tomahawk
unless it is approved in a referendum of the electors.

A premier resort area may impose a tax at a rate of 0.5 percent of the gross
receipts from the sale, lease, or rental of goods or services that are subject to the
general sales and use tax and are sold by tourism-related retailers. The proceeds
of the tax may be used only to pay for infrastructure expenses within the jurisdiction
of the premier resort area. The definition of “infrastructure expenses" includes the
costs of purchasing, constructing, or improving parking lots; transportation
facilities, including roads and bridges; sewer and water facilities; recreational
facilities; exposition center facilities; fire fighting equipment; and police vehicles. In
the case of Rhinelander, however, the city may use the proceeds of the tax only to pay
for transportation-related infrastructure expenses.
Under this bill, the town of Minocqua, the city of Sturgeon Bay, and the city of
Tomahawk may use the proceeds of the tax only to pay for transportation-related
infrastructure expenses, other than recreational-related expenses. Also under the
bill, neither the town nor the cities may spend less on transportation-related
expenditures in the current year than the average amount they spent on such
expenses in the five most recent years.
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:
SB338,1 1Section 1 . 66.1113 (2) (a) of the statutes is amended to read:
SB338,2,72 66.1113 (2) (a) The governing body of a political subdivision, by a two-thirds
3vote of the members of the governing body who are present when the vote is taken,
4may enact an ordinance or adopt a resolution declaring itself to be a premier resort
5area if, except as provided in pars. (e), (f), (g), (h), (i), and (j), (k), (L), and (m), at least
640 percent of the equalized assessed value of the taxable property within such
7political subdivision is used by tourism-related retailers.
SB338,2 8Section 2 . 66.1113 (2) (b) of the statutes is amended to read:
SB338,2,109 66.1113 (2) (b) Subject to pars. (g), (h), (i), and (j), (k), (L), and (m), a political
10subdivision that is a premier resort area may impose the tax under s. 77.994.
SB338,3 11Section 3 . 66.1113 (2) (k) of the statutes is created to read:
SB338,3,15
166.1113 (2) (k) The town of Minocqua in Oneida County may enact an ordinance
2or adopt a resolution declaring itself to be a premier resort area under par. (a) even
3if less than 40 percent of the equalized assessed value of the taxable property within
4Minocqua is used by tourism-related retailers. The town may not impose the tax
5authorized under par. (b) unless the town board adopts a resolution proclaiming its
6intent to impose the tax and the resolution is approved by a majority of the electors
7in the town voting on the resolution at a referendum, to be held at the first spring
8primary or election or partisan primary or general election following by at least 70
9days the date of adoption of the resolution. Notwithstanding par. (d), the town may
10use the proceeds from a tax that is imposed under s. 77.994 and this subsection only
11to pay for transportation-related infrastructure expenses within the jurisdiction,
12other than recreational-related infrastructure expenses, and the town may not
13spend an amount on transportation-related expenditures in the current year that
14is less than the average of the amount it spend on such expenditures in the 5 most
15recent years.
SB338,4 16Section 4 . 66.1113 (2) (L) of the statutes is created to read:
SB338,4,517 66.1113 (2) (L) The city of Sturgeon Bay may enact an ordinance or adopt a
18resolution declaring itself to be a premier resort area under par. (a) even if less than
1940 percent of the equalized assessed value of the taxable property within Sturgeon
20Bay is used by tourism-related retailers. The city may not impose the tax authorized
21under par. (b) unless the common council adopts a resolution proclaiming its intent
22to impose the tax and the resolution is approved by a majority of the electors in the
23city voting on the resolution at a referendum, to be held at the first spring primary
24or election or partisan primary or general election following by at least 70 days the
25date of adoption of the resolution. Notwithstanding par. (d), the city may use the

1proceeds from a tax that is imposed under s. 77.994 and this subsection only to pay
2for transportation-related infrastructure expenses within the jurisdiction, other
3than recreational-related infrastructure expenses, and the city may not spend an
4amount on transportation-related expenditures in the current year that is less than
5the average of the amount it spend on such expenditures in the 5 most recent years.
SB338,5 6Section 5 . 66.1113 (2) (m) of the statutes is created to read:
SB338,4,207 66.1113 (2) (m) The city of Tomahawk may enact an ordinance or adopt a
8resolution declaring itself to be a premier resort area under par. (a) even if less than
940 percent of the equalized assessed value of the taxable property within Tomahawk
10is used by tourism-related retailers. The city may not impose the tax authorized
11under par. (b) unless the common council adopts a resolution proclaiming its intent
12to impose the tax and the resolution is approved by a majority of the electors in the
13city voting on the resolution at a referendum, to be held at the first spring primary
14or election or partisan primary or general election following by at least 70 days the
15date of adoption of the resolution. Notwithstanding par. (d), the city may use the
16proceeds from a tax that is imposed under s. 77.994 and this subsection only to pay
17for transportation-related infrastructure expenses within the jurisdiction, other
18than recreational-related infrastructure expenses, and the city may not spend an
19amount on transportation-related expenditures in the current year that is less than
20the average of the amount it spend on such expenditures in the 5 most recent years.
SB338,6 21Section 6 . Effective date.
SB338,4,2322 (1) This act takes effect on the first day of the calendar quarter beginning at
23least 120 days after publication.
SB338,4,2424 (End)
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