Wisconsin 2023-2024 Regular Session

Wisconsin Senate Bill SB451

Introduced
9/20/23  
Refer
9/20/23  
Report Pass
10/12/23  
Engrossed
11/14/23  
Refer
2/6/24  
Refer
2/8/24  
Enrolled
2/19/24  
Chaptered
3/22/24  

Caption

Allowing certain municipalities to increase the rate of the premier resort area tax. (FE)

Impact

This legislation modifies existing statutes regarding the use of tax proceeds for municipalities that impose the premier resort area tax. Under the bill, municipalities with a pre-existing tax ordinance are granted the ability to allocate tax revenues not only for infrastructure expenses but also for public safety needs. This broader use of tax revenue is anticipated to enhance the overall safety and quality of life within these resort areas, thereby potentially attracting more visitors and improving local economic conditions.

Summary

Senate Bill 451 authorizes certain municipalities in Wisconsin to increase the rate of the premier resort area tax. This tax is levied specifically in designated premier resort areas, which are municipalities that primarily cater to tourism and recreational activities. The bill aims to provide these municipalities with the flexibility to generate additional revenue to support essential services and infrastructure improvements, emphasizing the importance of sustaining tourism-dependent economies.

Sentiment

The reception of SB 451 has been largely positive among legislators, with a significant majority voting in favor of the bill, as indicated by the voting history showing 32 in favor and only 1 against. Proponents argue that increasing the tax rate is a reasonable step to ensure that municipalities can adequately fund essential services that support both residents and tourists. However, there are concerns raised by some regarding the potential increase in tax burden on businesses and visitors, which may affect the competitiveness of these resort areas.

Contention

The main points of contention surrounding the bill relate to the implications of raising the tax rate and how additional revenues will be managed. While supporters argue that investing in infrastructure and public safety is crucial for maintaining healthy tourist traffic, skeptics worry about the long-term sustainability of relying on increased tax revenues. Balancing the need for additional funds against the capacity of the local economy to absorb higher taxes remains a nuanced debate among stakeholders in the region.

Companion Bills

No companion bills found.

Previously Filed As

WI AB461

Allowing certain municipalities to increase the rate of the premier resort area tax. (FE)

WI SB2851

Alcoholic beverages; allow persons to bring onto premises with on-premise retailer's permits in certain qualified resorts.

WI SB2471

Sales tax; increase diversion to municipalities and create diversion to counties.

WI SB1679

Relating to the creation of an urban land bank by certain municipalities.

WI HB525

Sales tax; increase diversion to municipalities.

WI HB1511

Relating to the rates of sales and use taxes imposed by municipalities; authorizing an increase or decrease in the rate of those taxes.

WI HB651

Sales tax; increase diversion to municipalities and create diversion to counties.

WI HB4065

Relating to the creation of an urban land bank by certain municipalities.

WI HB157

Relating to the rates of sales and use taxes imposed by municipalities; authorizing an increase or decrease in the rate of those taxes.

WI A640

Changes State assistance to urban enterprise zones over seven years by increasing reduced sales tax in enterprise zones and dedicating increase to zone municipalities.

Similar Bills

No similar bills found.