Wisconsin 2023-2024 Regular Session

Wisconsin Assembly Bill AB348 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	LRB-3408/1
2	2	EVM:emw
3	3	2023 - 2024 LEGISLATURE
4	4	2023 ASSEMBLY BILL 348
5	5	July 17, 2023 - Introduced by Representatives SAPIK, ARMSTRONG, DONOVAN,
6	6	EDMING, GREEN, OHNSTAD, SCHMIDT, ROZAR and WITTKE, cosponsored by
7	7	Senators QUINN and TOMCZYK. Referred to Committee on Ways and Means.
8	8	*AUTHORS SUBJECT TO CHANGE*
9	9	AN ACT to amend 66.0615 (1m) (a); and to create 66.0615 (1m) (em), 229.425
10	10	and 229.46 (8) of the statutes; relating to: the creation of a local exposition
11	11	district by the City of Superior.
12	12	Analysis by the Legislative Reference Bureau
13	13	Generally, under current law, a political subdivision may create a local
14	14	exposition district, either singly or with another political subdivision. A local
15	15	exposition district is a unit of government that is separate from the political
16	16	subdivision that creates it and has powers related to establishing and operating an
17	17	exposition center.
18	18	This bill makes changes to the local exposition district law that apply only to
19	19	future districts created by the City of Superior (Superior exposition districts). Under
20	20	the bill, the primary uses of a Superior exposition district may include sporting
21	21	tournaments, and the structures included in the district may include those intended
22	22	for use by transient tourists. A Superior exposition district may impose and collect
23	23	a food and beverage tax and may impose and collect a room tax at a maximum rate
24	24	of 2 percent. The bill limits the maximum amount of bond proceeds that the district
25	25	may issue for development and construction of an exposition center to $20,300,000.
26	26	Before an enabling resolution adopted by the City of Superior to create a Superior
27	27	exposition district may take effect, it must be approved in a referendum by a majority
28	28	of the electors in the city voting on the resolution.
29	29	1
30	30	2
31	31	3 - 2 -2023 - 2024 Legislature LRB-3408/1
32	32	EVM:emw
33	33	ASSEMBLY BILL 348
34	34	For further information see the state and local fiscal estimate, which will be
35	35	printed as an appendix to this bill.
36	36	The people of the state of Wisconsin, represented in senate and assembly, do
37	37	enact as follows:
38	38	SECTION 1. 66.0615 (1m) (a) of the statutes is amended to read:
39	39	66.0615 (1m) (a) The governing body of a municipality may enact an ordinance,
40	40	and a district, under par. (e) or (em), may adopt a resolution, imposing a tax on the
41	41	sales price from selling or furnishing, at retail, except sales for resale, rooms or
42	42	lodging to transients by hotelkeepers, motel operators, marketplace providers,
43	43	owners of short-term rentals, and other persons or retailers selling or furnishing
44	44	accommodations that are available to the public, irrespective of whether
45	45	membership is required for use of the accommodations. A tax imposed under this
46	46	paragraph may be collected from the consumer or user, but may not be imposed on
47	47	sales to the federal government and persons listed under s. 77.54 (9a). A tax imposed
48	48	under this paragraph by a municipality shall be paid to the municipality and, with
49	49	regard to any tax revenue that may not be retained by the municipality, shall be
50	50	forwarded by the municipality to a tourism entity or a commission if one is created
51	51	under par. (c), as provided in par. (d). Except as provided in par. (am), a tax imposed
52	52	under this paragraph by a municipality may not exceed 8 percent of the sales price.
53	53	Except as provided in par. (am), if a tax greater than 8 percent of the sales price under
54	54	this paragraph is in effect on May 13, 1994, the municipality imposing the tax shall
55	55	reduce the tax to 8 percent, effective on June 1, 1994.
56	56	SECTION 2. 66.0615 (1m) (em) of the statutes is created to read:
57	57	66.0615 (1m) (em) Notwithstanding par. (e), if a district created by the city of
58	58	Superior adopts a resolution imposing a room tax under par. (a), the amount of the
59	59	1
60	60	2
61	61	3
62	62	4
63	63	5
64	64	6
65	65	7
66	66	8
67	67	9
68	68	10
69	69	11
70	70	12
71	71	13
72	72	14
73	73	15
74	74	16
75	75	17
76	76	18
77	77	19
78	78	20
79	79	21 - 3 -2023 - 2024 Legislature
80	80	LRB-3408/1
81	81	EVM:emw
82	82	SECTION 2
83	83	ASSEMBLY BILL 348
84	84	tax may not exceed 2 percent of total room charges, and the city of Superior may also
85	85	impose and collect a room tax under par. (a) without regard to whether the district
86	86	imposes a room tax as provided in this paragraph.
87	87	SECTION 3. 229.425 of the statutes is created to read:
88	88	229.425 Creation of a district, city of Superior. (1) PROVISIONS THAT DO
89	89	NOT APPLY TO CERTAIN DISTRICTS. With regard to any district that is created by the city
90	90	of Superior on or after the effective date of this subsection .... [LRB inserts date], the
91	91	following provisions do not apply:
92	92	(a) Section 229.40.
93	93	(b) Section 229.50 (1) (a) and (e).
94	94	(c) Subchapter IX of ch. 77.
95	95	(2) MODIFICATION OF PROVISIONS RELATING TO NEW DISTRICTS. (a) Definition. With
96	96	regard to any district that is created by the city of Superior on or after the effective
97	97	date of this subsection .... [LRB inserts date], notwithstanding s. 229.41 (6),
98	98	“exposition center" means one or more related structures, including fixtures and
99	99	equipment, owned, operated, or leased by a district and used primarily for
100	100	conventions, expositions, trade shows, musical or dramatic events, other events
101	101	involving educational, cultural, or commercial activities, or sporting tournaments
102	102	and intended to be used by transient tourists and to generate tourism activity
103	103	including paid overnight stays and purchases at establishments where the taxes
104	104	under s. 77.98 are imposed.
105	105	(b) Bonding limitations. 1. The maximum amount of bond proceeds that a
106	106	district created under this section may receive from bonds issued to fund the
107	107	development and construction of an exposition center is $20,300,000. The district
108	108	may receive additional proceeds from the bonds to pay issuance or administrative
109	109	1
110	110	2
111	111	3
112	112	4
113	113	5
114	114	6
115	115	7
116	116	8
117	117	9
118	118	10
119	119	11
120	120	12
121	121	13
122	122	14
123	123	15
124	124	16
125	125	17
126	126	18
127	127	19
128	128	20
129	129	21
130	130	22
131	131	23
132	132	24
133	133	25 - 4 -2023 - 2024 Legislature LRB-3408/1
134	134	EVM:emw
135	135	SECTION 3 ASSEMBLY BILL 348
136	136	costs related to the bonds, to make deposits in reserve funds related to the bonds, to
137	137	pay accrued or funded interest on the bonds, and to pay the costs of credit
138	138	enhancement for the bonds.
139	139	2. Notwithstanding the provisions of s. 229.50 (1) (c), the amount of all bonds,
140	140	other than refunding bonds, that may be secured by all special debt service reserve
141	141	funds of a district created under this section shall not exceed $20,000,000.
142	142	(c) Dissolution of a district. Notwithstanding the provisions of s. 229.477,
143	143	subject to providing for the payment of its bonds, including interest on the bonds, and
144	144	the performance of its other contractual obligations, a district created under this
145	145	section shall be dissolved by the joint action of the district's board of directors and
146	146	the city of Superior.
147	147	(3) REFERENDUM REQUIREMENTS. Before an enabling resolution adopted by the
148	148	city of Superior under s. 229.42 (1) (a) may take effect, it must be approved by a
149	149	majority of the electors in the city voting on the resolution at a referendum, to be held
150	150	at the first spring or general election following by at least 70 days the date of adoption
151	151	of the resolution.
152	152	SECTION 4. 229.46 (8) of the statutes is created to read:
153	153	229.46 (8) With regard to a district created by the city of Superior, the district
154	154	shall contract with a local tourism entity, as defined in s. 66.0615 (1) (f), to promote,
155	155	advertise, and publicize its exposition center, exposition center facilities, and related
156	156	activities.
157	157	(END)
158	158	1
159	159	2
160	160	3
161	161	4
162	162	5
163	163	6
164	164	7
165	165	8
166	166	9
167	167	10
168	168	11
169	169	12
170	170	13
171	171	14
172	172	15
173	173	16
174	174	17
175	175	18
176	176	19
177	177	20
178	178	21
179	179	22