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: February 5, 2024 Contact: Scott Grosz, Principal Attorney
2023 Assembly Bill 461
Assembly Substitute
Amendment 1
2023 ASSEMBLY BILL 461
Under current law, any municipality that enacted a premier resort area tax prior to January 1, 2000
may increase the tax rate for the area to a maximum of 1.25 percent.
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Additionally, current law specifies
that premier resort area tax revenues must be used for infrastructure expenses. 2023 Assembly Bill 461
increases the maximum allowable tax rate for these qualifying municipalities to 1.5 percent, and
specifies that the proceeds from the tax generated by the increase in rate must be used for public safety
expenses.
ASSEMBLY SUBSTITUTE AMENDMENT 1
For a municipality that enacted a premier resort area tax prior to January 1, 2000, Assembly Substitute
Amendment 1 to Assembly Bill 461 specifies that proceeds from the tax may be used for either
infrastructure or public safety expenses. As compared to Assembly Bill 461, the substitute amendment
does not affect the maximum allowable premier resort area tax rate.
BILL HISTORY
2023 Assembly Bill 461 was introduced by Representative Dallman on September 28, 2023. On
December 8, 2023, Representative Dallman offered Assembly Substitute Amendment 1 to Assembly Bill
461. On February 1, 2024, the Assembly Committee on Ways and Means recommended adoption of
Assembly Substitute Amendment 1 and passage of Assembly Bill 461, as amended, on successive votes
of Ayes, 10; Noes, 1.
For a full history of the bill, visit the Legislature’s bill history page.
SG:jal
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The municipalities that meet the requirements of this provision of current law are the City of Wisconsin Dells and the
Village of Lake Delton.