Wisconsin Legislative Council
AMENDMENT MEMO
One Ea st Ma in Stre e t, Suite 401 • Ma dison, W I 53703 • (608) 266-1304 • le g.council@le gis.wisconsin.gov • http://www.le gis.wisconsin.gov/lc
Memo published: October 16, 2023 Contact: Ethan Lauer, Senior Staff Attorney, and Tom Koss, Staff Attorney
2023 Assembly Bill 439
Assembly
Amendment 1
2023 ASSEMBLY BILL 439
2023 Assembly Bill 439 appropriates funds to the Department of Administration for making the grants
and issuing the loans authorized by complementary legislation, 2023 Assembly Bill 438, relating to
baseball park district administration and funding for improvements to professional baseball park
facilities.
If enacted, 2023 Assembly Bill 438 would authorize the Southeast Wisconsin Professional Baseball Park
District (“District”) to receive state and local funds to assist in the development, construction,
improvement, repair, and maintenance of the baseball park facility known as American Family Field
(“stadium”). The state funds consist of grants in the following amounts: $35.8 million as a gap
payment; $25 million for winterizing the stadium; and 22 annual payments of between $10 million and
$20 million. Additionally, the District may obtain up to a total of $50 million in state loans.
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ASSEMBLY AMENDMENT 1
Assembly Amendment 1 adds provisions to the bill relating to: (1) the sales and use tax currently
authorized to be imposed by the City of Milwaukee; and (2) the sales and use tax currently authorized to
be imposed by all counties.
City of Milwaukee Sales and Use Tax
Background
2023 Wisconsin Act 12 (“Act 12”) authorizes the City of Milwaukee to impose a two percent sales and
use tax for a limited time. Act 12 also directs the Department of Revenue (DOR) to retain an
administrative fee of 1.75 percent of the revenue collected by the city’s tax. This fee covers DOR’s
expenses in administering the tax. Any part of that fee that is not needed for DOR’s administrative
expenses accumulates as an unencumbered balance.
The Amendment
The amendment requires DOR annually to deposit that unencumbered balance in a segregated fund
managed by the District. When the amount deposited by DOR totals $67.5 million, then: (1) the
administrative fee that DOR collects on the city’s tax revenue is reduced from 1.75 percent to 0.75
percent; and (2) any future unencumbered balance annually lapses to the general fund.
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For a further description of 2023 Assembly Bill 438, see the amendment memo for that bill. - 2 -
County Sales and Use Tax
The amendment reduces from 1.75 percent to 0.75 percent the administrative fee that DOR collects on
each county’s sales and use tax revenue. This change takes effect on July 1, 2024.
BILL HISTORY
Representative Brooks introduced Assembly Amendment 1 on October 12, 2023. On that same day, the
Assembly Committee on State Affairs voted to recommend adoption of the amendment on a vote of
Ayes, 13; Noes, 1; and passage of the bill, as amended, on a vote of Ayes, 13; Noes 1.
For a full history of the bill, visit the Legislature’s bill history page.
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