Wisconsin 2023-2024 Regular Session

Wisconsin Assembly Bill AB439 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	Date of enactment: ~~December 5, 2023~~
2		-	2023 Assembly Bill 439 Date of publication*: ~~December 6, 2023~~
3		-	2023 WISCONSIN ACT 41
	1	+	Date of enactment:
	2	+	2023 Assembly Bill 439 Date of publication*:
	3	+	2023 WISCONSIN ACT
4	4		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
5	5		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
6	6		for improvement of baseball park facilities, administration of county and municipal sales taxes, and making an appro-
7	7		priation.
8	8		The people of the state of Wisconsin, represented in
9	9		senate and assembly, do enact as follows:
10	10		SECTION 1. 20.505 (1) (au) of the statutes is created
11	11		to read:
12	12		20.505 (1) (au) Grant to local professional baseball
13	13		park district. A sum sufficient for payments to a local
14	14		professional baseball park district under s. 16.09 (3) to
15	15		assist in the development, construction, improvement,
16	16		repair, and maintenance of baseball park facilities, not to
17	17		exceed the following:
18	18		1. In fiscal year 2023−24, $60,800,000.
19	19		2. In fiscal year 2024−25, $13,400,000.
20	20		3. In fiscal year 2025−26, $13,900,000.
21	21		4. In fiscal year 2026−27, $14,500,000.
22	22		5. In fiscal year 2027−28, $15,100,000.
23	23		6. In fiscal year 2028−29, $15,700,000.
24	24		7. In fiscal year 2029−30, $16,300,000.
25	25		8. In fiscal year 2030−31, $17,000,000.
26	26		9. In fiscal year 2031−32, $17,600,000.
27	27		10. In fiscal year 2032−33, $18,300,000.
28	28		11. In fiscal year 2033−34, $19,100,000.
29	29		12. In each fiscal year from 2034−35 to 2040−41,
30	30		$20,000,000.
31	31		13. In each fiscal year from 2041−42 to 2043−44,
32	32		$10,000,000, except that in fiscal year 2043−44, that
33	33		amount shall be $5,000,000.
34	34		SECTION 2. 20.505 (1) (av) of the statutes is created
35	35		to read:
36	36		20.505 (1) (av) Loans to local professional baseball
37	37		park district. A sum sufficient for loans to a local profes-
38	38		sional baseball park district created under subch. III of
39	39		ch. 229 to assist in the development, construction,
40	40		improvement, repair, and maintenance of baseball park
41	41		facilities, as defined in s. 229.65 (1), not to exceed
42	42		$35,000,000 in the aggregate.
43	43		SECTION 3. 20.566 (1) (gi) of the statutes, as created
44	44		by 2023 Wisconsin Act 19, is amended to read:
45	45		20.566 (1) (gi) Administration of municipality taxes.
46	46		From the moneys transferred from the appropriation
47	47		account under s. 20.835 (4) (gi), the amounts in the
48	48		schedule for administering the municipality taxes
49	49		imposed under s. 77.701. Notwithstanding s. 20.001 (3)
50	50		(a), at the end of the fiscal year the unencumbered bal-
51	51		ance of this appropriation account shall be transferred to
52	52		the appropriation account under s. 20.835 (4) (k).
53	53		* 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
54		-	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
	54	+	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 2023 Assembly Bill 439
55	55		SECTION 4. 20.566 (1) (gi) of the statutes, as affected
56	56		by 2023 Wisconsin Act .... (this act), is amended to read:
57	57		20.566 (1) (gi) Administration of municipality taxes.
58	58		From the moneys transferred from the appropriation
59	59		account under s. 20.835 (4) (gi), the amounts in the
60	60		schedule for administering the municipality taxes
61	61		imposed under s. 77.701. Notwithstanding s. 20.001 (3)
62	62		(a), at the end of the fiscal year the unencumbered bal-
63	63		ance of this appropriation account shall be transferred to
64	64		the appropriation account under s. 20.835 (4) (k) lapses
65	65		to the general fund.
66	66		SECTION 5. 20.835 (4) (g) of the statutes is amended
67	67		to read:
68	68		20.835 (4) (g) County taxes. All moneys received
69	69		from the taxes imposed under s. 77.70 for distribution to
70	70		the counties that enact an ordinance imposing taxes under
71	71		that section and for interest payments on refunds under s.
72	72		77.76 (3), except that 1.75 0.75 percent of those tax rev-
73	73		enues collected under that section shall be credited to the
74	74		appropriation account under s. 20.566 (1) (g).
75	75		SECTION 6. 20.835 (4) (gi) of the statutes, as created
76	76		by 2023 Wisconsin Act 19, is amended to read:
77	77		20.835 (4) (gi) Municipality taxes. All moneys
78	78		received from the taxes imposed under s. 77.701 for dis-
79	79		tribution to the municipalities that enact an ordinance
80	80		imposing taxes under that section and for interest pay-
81	81		ments on refunds under s. 77.76 (3r), except that 1.75
82	82		0.75 percent of those tax revenues collected under that
83	83		section shall be credited to the appropriation account
84	84		under s. 20.566 (1) (gi).
85	85		SECTION 7. 20.835 (4) (k) of the statutes is created to
86	86		read:
87	87		20.835 (4) (k) Baseball park facilities improvement
88	88		fund. All moneys received from the appropriation
89	89		account under s. 20.566 (1) (gi), for the purpose of mak-
90	90		ing the payments under s. 77.76 (3s).
91	91		SECTION 8. 77.76 (3) of the statutes, as affected by
92	92		2023 Wisconsin Act 12, is amended to read:
93	93		77.76 (3) From the appropriation under s. 20.835 (4)
94	94		(g) the department of revenue shall distribute 98.25 99.25
95	95		percent of the county taxes reported for each enacting
96	96		county, minus the county portion of the retailers’ dis-
97	97		counts, to the county and shall indicate the taxes reported
98	98		by each taxpayer, no later than 75 days following the last
99	99		day of the calendar quarter in which such amounts were
100	100		reported. In this subsection, the “county portion of the
101	101		retailers’ discount” is the amount determined by multi-
102	102		plying the total retailers’ discount by a fraction the
103	103		numerator of which is the gross county sales and use
104	104		taxes payable and the denominator of which is the sum of
105	105		the gross state and county sales and use taxes payable.
106	106		The county taxes distributed shall be increased or
107	107		decreased to reflect subsequent refunds, audit adjust-
108	108		ments, and all other adjustments of the county taxes pre-
109	109		viously distributed. Interest paid on refunds of county
110	110		sales and use taxes shall be paid from the appropriation
111	111		under s. 20.835 (4) (g) at the rate paid by this state under
112	112		s. 77.60 (1) (a). Except as provided in s. 77.70 (2), a
113	113		county may retain the amount it receives or it may distrib-
114	114		ute all or a portion of the amount it receives to the towns,
115	115		villages, cities, and school districts in the county. After
116	116		receiving notice from the department of revenue, a
117	117		county shall reimburse the department for the amount by
118	118		which any refunds, including interest, of the county’s
119	119		sales and use taxes that the department pays or allows in
120	120		a reporting period exceeds the amount of the county’s
121	121		sales and use taxes otherwise payable to the county under
122	122		this subsection for the same or subsequent reporting
123	123		period. Any county receiving a report under this subsec-
124	124		tion is subject to the duties of confidentiality to which the
125	125		department of revenue is subject under s. 77.61 (5) and
126	126		(6).
127	127		SECTION 9. 77.76 (3r) of the statutes, as affected by
128	128		2023 Wisconsin Act 19, is amended to read:
129	129		77.76 (3r) From the appropriation under s. 20.835 (4)
130	130		(gi), the department shall distribute 98.25 99.25 percent
131	131		of the municipality taxes reported for each enacting
132	132		municipality, minus the municipality portion of the
133	133		retailers’ discounts, to the municipality and shall indicate
134	134		the taxes reported by each taxpayer, no later than 75 days
135	135		following the last day of the calendar quarter in which
136	136		such amounts were reported. In this subsection, the
137	137		“municipality portion of the retailers’ discount” is the
138	138		amount determined by multiplying the total retailers’ dis-
139	139		count by a fraction the numerator of which is the gross
140	140		municipality sales and use taxes payable and the denomi-
141	141		nator of which is the sum of the gross state and municipal-
142	142		ity sales and use taxes payable. The municipality taxes
143	143		distributed shall be increased or decreased to reflect sub-
144	144		sequent refunds, audit adjustments, and all other adjust-
145	145		ments of the municipality taxes previously distributed.
146	146		Interest paid on refunds of municipality sales and use
147	147		taxes shall be paid from the appropriation under s. 20.835
148	148		(4) (gi) at the rate paid by this state under s. 77.60 (1) (a).
149	149		Any municipality receiving a report under this subsec-
150	150		tion is subject to the duties of confidentiality to which the
151	151		department of revenue is subject under s. 77.61 (5) and
152	152		(6).
153	153		SECTION 10. 77.76 (3s) of the statutes is created to
154	154		read:
155	155		77.76 (3s) (a) Annually, the department shall deposit
156	156		into the baseball park facilities improvement segregated
157	157		fund under s. 229.687 the amount in the appropriation
158	158		account under s. 20.835 (4) (k), except that the depart-
159	159		ment may not deposit a cumulative amount under this
160	160		paragraph that exceeds $67,500,000.
161	161		(b) 1. At the same time the department deposits into
162	162		the baseball park facilities improvement segregated fund
163	163		under s. 229.687 a cumulative amount under par. (a)
164	164		equal to $67,500,000, the department of revenue shall
165	165		send a notice to the legislative reference bureau for publi-
166		-	cation in the Wisconsin Administrative Register that − 3 − 2023 Wisconsin Act 41 2023 Assembly Bill 439
	166	+	cation in the Wisconsin Administrative Register that − 3 − 2023 Wisconsin Act 2023 Assembly Bill 439
167	167		states the date on which the cumulative amount deposited
168	168		into the baseball park facilities improvement segregated
169	169		fund under s. 229.687, as provided under par. (a), equals
170	170		$67,500,000.
171	171		2. At the same time the department sends the notice
172	172		under subd. 1., the department shall send an identical
173	173		notice to each municipality imposing a tax under s.
174	174		77.701.
175	175		SECTION 11. 77.76 (4) of the statutes, as affected by
176	176		2023 Wisconsin Act 12, is amended to read:
177	177		77.76 (4) There shall be retained by the state 1.5 per-
178	178		cent of the taxes collected for taxes imposed by special
179	179		districts under ss. 77.705 and s. 77.706 and 1.75, 0.75
180	180		percent of the taxes collected for taxes imposed by coun-
181	181		ties under s. 77.70, and 1.75 percent of the taxes collected
182	182		for taxes imposed by municipalities under s. 77.701 to
183	183		cover costs incurred by the state in administering, enforc-
184	184		ing, and collecting the tax. All interest and penalties col-
185	185		lected shall be deposited and retained by this state in the
186	186		general fund.
187	187		SECTION 12. 77.76 (4) of the statutes, as affected by
188	188		2023 Wisconsin Act .... (this act), is amended to read:
189	189		77.76 (4) There shall be retained by the state 1.5 per-
190	190		cent of the taxes collected for taxes imposed by special
191	191		districts under s. 77.706, and 0.75 percent of the taxes
192	192		collected for taxes imposed by counties under s. 77.70,
193	193		and 1.75 percent of the taxes collected for taxes imposed
194	194		by municipalities under s. 77.701 to cover costs incurred
195	195		by the state in administering, enforcing, and collecting
196	196		the tax. All interest and penalties collected shall be
197	197		deposited and retained by this state in the general fund.
198	198		SECTION 13. 229.687 (1) (cm) of the statutes is cre-
199	199		ated to read:
200	200		229.687 (1) (cm) Moneys received from the depart-
201	201		ment of revenue under s. 77.76 (3s) (a).
202	202		SECTION 14.0Fiscal changes.
203	203		(1) In the schedule under s. 20.005 (3) for the appro-
204	204		priation to the department of revenue under s. 20.566 (1)
205	205		(gi), the dollar amount for fiscal year 2023−24 is
206	206		increased by $375,000. In the schedule under s. 20.005
207	207		(3) for the appropriation to the department of revenue
208	208		under s. 20.566 (1) (gi), the dollar amount for fiscal year
209	209		2024−25 is increased by $1,100,000.
210	210		SECTION 15.0Effective dates. This act takes effect on
211	211		the day after publication, except as follows:
212	212		(1) The treatment of ss. 20.835 (4) (g) and 77.76 (3)
213	213		and (4) (by SECTION 11) takes effect on July 1, 2024.
214	214		(2) The treatment of ss. 20.566 (1) (gi) (by SECTION
215	215		4), 20.835 (4) (gi), and 77.76 (3r) and (4) (by SECTION 12)
216	216		takes effect on the July 1 immediately following the date
217	217		of the notice under s. 77.76 (3s) (b) 1.