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LRB-2383/2
EVM:emw
2021 - 2022 LEGISLATURE
March 10, 2021 - Introduced by Senator Smith, cosponsored by Representative
Petryk. Referred to Committee on Government Operations, Legal Review and
Consumer Protection.
SB196,1,3 1An Act to amend 66.1113 (2) (a) and 66.1113 (2) (b); and to create 66.1113 (2)
2(k) of the statutes; relating to: authorizing the village of Pepin in Pepin County
3to become a premier resort area.
Analysis by the Legislative Reference Bureau
This bill allows the village of Pepin in Pepin County to become a premier resort
area notwithstanding the fact that it does 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 that is
published by the U.S. Office of Management and Budget. The statutory definition
includes 21 retailers, 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 Pepin 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.
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:
SB196,1 1Section 1. 66.1113 (2) (a) of the statutes is amended to read:
SB196,2,72 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), and (k), at least 40
6percent of the equalized assessed value of the taxable property within such political
7subdivision is used by tourism-related retailers.
SB196,2 8Section 2. 66.1113 (2) (b) of the statutes is amended to read:
SB196,2,109 66.1113 (2) (b) Subject to pars. (g), (h), (i), and (j), and (k), a political subdivision
10that is a premier resort area may impose the tax under s. 77.994.
SB196,3 11Section 3. 66.1113 (2) (k) of the statutes is created to read:
SB196,3,212 66.1113 (2) (k) The village of Pepin in Pepin County may enact an ordinance
13or adopt a resolution declaring itself to be a premier resort area under par. (a) even
14if less than 40 percent of the equalized assessed value of the taxable property within
15the village is used by tourism-related retailers. The village may not impose the tax
16authorized under par. (b) unless the village board adopts a resolution proclaiming its
17intent to impose the tax and the resolution is approved by a majority of the electors
18in the village voting on the resolution at a referendum, to be held at the first spring

1primary or election or partisan primary or general election following by at least 70
2days the date of adoption of the resolution.
SB196,4 3Section 4 . Effective date.
SB196,3,54 (1) This act takes effect on the first day of the calendar quarter beginning at
5least 120 days after publication.
SB196,3,66 (End)
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