Date of enactment: December 5, 2023
2023 Assembly Bill 439 Date of publication*: December 6, 2023
2023 WISCONSIN ACT 41
AN ACT to amend 20.566 (1) (gi), 20.835 (4) (g), 20.835 (4) (gi), 77.76 (3), 77.76 (3r) and 77.76 (4); and to create
20.505 (1) (au), 20.505 (1) (av), 20.835 (4) (k), 77.76 (3s) and 229.687 (1) (cm) of the statutes; relating to: funding
for improvement of baseball park facilities, administration of county and municipal sales taxes, and making an appro-
priation.
The people of the state of Wisconsin, represented in
senate and assembly, do enact as follows:
SECTION 1. 20.505 (1) (au) of the statutes is created
to read:
20.505 (1) (au) Grant to local professional baseball
park district. A sum sufficient for payments to a local
professional baseball park district under s. 16.09 (3) to
assist in the development, construction, improvement,
repair, and maintenance of baseball park facilities, not to
exceed the following:
1. In fiscal year 2023−24, $60,800,000.
2. In fiscal year 2024−25, $13,400,000.
3. In fiscal year 2025−26, $13,900,000.
4. In fiscal year 2026−27, $14,500,000.
5. In fiscal year 2027−28, $15,100,000.
6. In fiscal year 2028−29, $15,700,000.
7. In fiscal year 2029−30, $16,300,000.
8. In fiscal year 2030−31, $17,000,000.
9. In fiscal year 2031−32, $17,600,000.
10. In fiscal year 2032−33, $18,300,000.
11. In fiscal year 2033−34, $19,100,000.
12. In each fiscal year from 2034−35 to 2040−41,
$20,000,000.
13. In each fiscal year from 2041−42 to 2043−44,
$10,000,000, except that in fiscal year 2043−44, that
amount shall be $5,000,000.
SECTION 2. 20.505 (1) (av) of the statutes is created
to read:
20.505 (1) (av) Loans to local professional baseball
park district. A sum sufficient for loans to a local profes-
sional baseball park district created under subch. III of
ch. 229 to assist in the development, construction,
improvement, repair, and maintenance of baseball park
facilities, as defined in s. 229.65 (1), not to exceed
$35,000,000 in the aggregate.
SECTION 3. 20.566 (1) (gi) of the statutes, as created
by 2023 Wisconsin Act 19, is amended to read:
20.566 (1) (gi) Administration of municipality taxes.
From the moneys transferred from the appropriation
account under s. 20.835 (4) (gi), the amounts in the
schedule for administering the municipality taxes
imposed under s. 77.701. Notwithstanding s. 20.001 (3)
(a), at the end of the fiscal year the unencumbered bal-
ance of this appropriation account shall be transferred to
the appropriation account under s. 20.835 (4) (k).
* Section 991.11, WISCONSIN STATUTES: Effective date of acts. “Every act and every portion of an act enacted by the legislature over the governor’s
partial veto which does not expressly prescribe the time when it takes effect shall take effect on the day after its date of publication.” − 2 −2023 Wisconsin Act 41 2023 Assembly Bill 439
SECTION 4. 20.566 (1) (gi) of the statutes, as affected
by 2023 Wisconsin Act .... (this act), is amended to read:
20.566 (1) (gi) Administration of municipality taxes.
From the moneys transferred from the appropriation
account under s. 20.835 (4) (gi), the amounts in the
schedule for administering the municipality taxes
imposed under s. 77.701. Notwithstanding s. 20.001 (3)
(a), at the end of the fiscal year the unencumbered bal-
ance of this appropriation account shall be transferred to
the appropriation account under s. 20.835 (4) (k) lapses
to the general fund.
SECTION 5. 20.835 (4) (g) of the statutes is amended
to read:
20.835 (4) (g) County taxes. All moneys received
from the taxes imposed under s. 77.70 for distribution to
the counties that enact an ordinance imposing taxes under
that section and for interest payments on refunds under s.
77.76 (3), except that 1.75 0.75 percent of those tax rev-
enues collected under that section shall be credited to the
appropriation account under s. 20.566 (1) (g).
SECTION 6. 20.835 (4) (gi) of the statutes, as created
by 2023 Wisconsin Act 19, is amended to read:
20.835 (4) (gi) Municipality taxes. All moneys
received from the taxes imposed under s. 77.701 for dis-
tribution to the municipalities that enact an ordinance
imposing taxes under that section and for interest pay-
ments on refunds under s. 77.76 (3r), except that 1.75
0.75 percent of those tax revenues collected under that
section shall be credited to the appropriation account
under s. 20.566 (1) (gi).
SECTION 7. 20.835 (4) (k) of the statutes is created to
read:
20.835 (4) (k) Baseball park facilities improvement
fund. All moneys received from the appropriation
account under s. 20.566 (1) (gi), for the purpose of mak-
ing the payments under s. 77.76 (3s).
SECTION 8. 77.76 (3) of the statutes, as affected by
2023 Wisconsin Act 12, is amended to read:
77.76 (3) From the appropriation under s. 20.835 (4)
(g) the department of revenue shall distribute 98.25 99.25
percent of the county taxes reported for each enacting
county, minus the county portion of the retailers’ dis-
counts, to the county and shall indicate the taxes reported
by each taxpayer, no later than 75 days following the last
day of the calendar quarter in which such amounts were
reported. In this subsection, the “county portion of the
retailers’ discount” is the amount determined by multi-
plying the total retailers’ discount by a fraction the
numerator of which is the gross county sales and use
taxes payable and the denominator of which is the sum of
the gross state and county sales and use taxes payable.
The county taxes distributed shall be increased or
decreased to reflect subsequent refunds, audit adjust-
ments, and all other adjustments of the county taxes pre-
viously distributed. Interest paid on refunds of county
sales and use taxes shall be paid from the appropriation
under s. 20.835 (4) (g) at the rate paid by this state under
s. 77.60 (1) (a). Except as provided in s. 77.70 (2), a
county may retain the amount it receives or it may distrib-
ute all or a portion of the amount it receives to the towns,
villages, cities, and school districts in the county. After
receiving notice from the department of revenue, a
county shall reimburse the department for the amount by
which any refunds, including interest, of the county’s
sales and use taxes that the department pays or allows in
a reporting period exceeds the amount of the county’s
sales and use taxes otherwise payable to the county under
this subsection for the same or subsequent reporting
period. Any county receiving a report under this subsec-
tion is subject to the duties of confidentiality to which the
department of revenue is subject under s. 77.61 (5) and
(6).
SECTION 9. 77.76 (3r) of the statutes, as affected by
2023 Wisconsin Act 19, is amended to read:
77.76 (3r) From the appropriation under s. 20.835 (4)
(gi), the department shall distribute 98.25 99.25 percent
of the municipality taxes reported for each enacting
municipality, minus the municipality portion of the
retailers’ discounts, to the municipality and shall indicate
the taxes reported by each taxpayer, no later than 75 days
following the last day of the calendar quarter in which
such amounts were reported. In this subsection, the
“municipality portion of the retailers’ discount” is the
amount determined by multiplying the total retailers’ dis-
count by a fraction the numerator of which is the gross
municipality sales and use taxes payable and the denomi-
nator of which is the sum of the gross state and municipal-
ity sales and use taxes payable. The municipality taxes
distributed shall be increased or decreased to reflect sub-
sequent refunds, audit adjustments, and all other adjust-
ments of the municipality taxes previously distributed.
Interest paid on refunds of municipality sales and use
taxes shall be paid from the appropriation under s. 20.835
(4) (gi) at the rate paid by this state under s. 77.60 (1) (a).
Any municipality receiving a report under this subsec-
tion is subject to the duties of confidentiality to which the
department of revenue is subject under s. 77.61 (5) and
(6).
SECTION 10. 77.76 (3s) of the statutes is created to
read:
77.76 (3s) (a) Annually, the department shall deposit
into the baseball park facilities improvement segregated
fund under s. 229.687 the amount in the appropriation
account under s. 20.835 (4) (k), except that the depart-
ment may not deposit a cumulative amount under this
paragraph that exceeds $67,500,000.
(b) 1. At the same time the department deposits into
the baseball park facilities improvement segregated fund
under s. 229.687 a cumulative amount under par. (a)
equal to $67,500,000, the department of revenue shall
send a notice to the legislative reference bureau for publi-
cation in the Wisconsin Administrative Register that − 3 − 2023 Wisconsin Act 41 2023 Assembly Bill 439
states the date on which the cumulative amount deposited
into the baseball park facilities improvement segregated
fund under s. 229.687, as provided under par. (a), equals
$67,500,000.
2. At the same time the department sends the notice
under subd. 1., the department shall send an identical
notice to each municipality imposing a tax under s.
77.701.
SECTION 11. 77.76 (4) of the statutes, as affected by
2023 Wisconsin Act 12, is amended to read:
77.76 (4) There shall be retained by the state 1.5 per-
cent of the taxes collected for taxes imposed by special
districts under ss. 77.705 and s. 77.706 and 1.75, 0.75
percent of the taxes collected for taxes imposed by coun-
ties under s. 77.70, and 1.75 percent of the taxes collected
for taxes imposed by municipalities under s. 77.701 to
cover costs incurred by the state in administering, enforc-
ing, and collecting the tax. All interest and penalties col-
lected shall be deposited and retained by this state in the
general fund.
SECTION 12. 77.76 (4) of the statutes, as affected by
2023 Wisconsin Act .... (this act), is amended to read:
77.76 (4) There shall be retained by the state 1.5 per-
cent of the taxes collected for taxes imposed by special
districts under s. 77.706, and 0.75 percent of the taxes
collected for taxes imposed by counties under s. 77.70,
and 1.75 percent of the taxes collected for taxes imposed
by municipalities under s. 77.701 to cover costs incurred
by the state in administering, enforcing, and collecting
the tax. All interest and penalties collected shall be
deposited and retained by this state in the general fund.
SECTION 13. 229.687 (1) (cm) of the statutes is cre-
ated to read:
229.687 (1) (cm) Moneys received from the depart-
ment of revenue under s. 77.76 (3s) (a).
SECTION 14.0Fiscal changes.
(1) In the schedule under s. 20.005 (3) for the appro-
priation to the department of revenue under s. 20.566 (1)
(gi), the dollar amount for fiscal year 2023−24 is
increased by $375,000. In the schedule under s. 20.005
(3) for the appropriation to the department of revenue
under s. 20.566 (1) (gi), the dollar amount for fiscal year
2024−25 is increased by $1,100,000.
SECTION 15.0Effective dates. This act takes effect on
the day after publication, except as follows:
(1) The treatment of ss. 20.835 (4) (g) and 77.76 (3)
and (4) (by SECTION 11) takes effect on July 1, 2024.
(2) The treatment of ss. 20.566 (1) (gi) (by SECTION
4), 20.835 (4) (gi), and 77.76 (3r) and (4) (by SECTION 12)
takes effect on the July 1 immediately following the date
of the notice under s. 77.76 (3s) (b) 1.