Wisconsin 2023-2024 Regular Session

Wisconsin Assembly Bill AB461 Compare Versions

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

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1	1	LRB-4278/1
2	2	KP:amn
3	3	2023 - 2024 LEGISLATURE
4	4	2023 ASSEMBLY BILL 461
5	5	September 28, 2023 - Introduced by Representatives DALLMAN, KURTZ, DONOVAN,
6	6	NOVAK, O'CONNOR and MELOTIK, cosponsored by Senators BALLWEG, MARKLEIN
7	7	and QUINN. Referred to Committee on Ways and Means.
8	8	*AUTHORS SUBJECT TO CHANGE*
9	9	AN ACT to renumber and amend 66.1113 (2) (d); to amend 77.994 (3) (b) 1.; and
10	10	to create 66.1113 (2) (d) 2. of the statutes; relating to: allowing certain
11	11	municipalities to increase the rate of the premier resort area tax.
12	12	Analysis by the Legislative Reference Bureau
13	13	This bill allows any municipality that has enacted an ordinance imposing a
14	14	premier resort area tax that was effective before January 1, 2000, to amend the
15	15	ordinance to increase its premier resort area tax rate up to a maximum of 1.5 percent.
16	16	Current law allows such municipalities to establish a premier resort area tax rate
17	17	up to a maximum of 1.25 percent. In order to impose an increase in the premier resort
18	18	area tax rate, the municipality's governing body must adopt a resolution proclaiming
19	19	its intent to increase the tax rate and the resolution must be approved by a majority
20	20	of electors of the municipality voting on the resolution at a referendum held at the
21	21	first spring primary or election or partisan primary or general election occurring at
22	22	least 70 days after the resolution is adopted. The proceeds from the increase in the
23	23	premier resort area tax rate allowed under the bill must be used only to pay for public
24	24	safety expenses.
25	25	Under current law, premier resort areas may impose taxes on the gross receipts
26	26	from the sale, lease, or rental of goods or services that are subject to the general sales
27	27	and use tax and are sold by tourism-related retailers. The proceeds of the tax may
28	28	be used only to pay for infrastructure expenses within the jurisdiction of the premier
29	29	resort area. The definition of “infrastructure expenses” includes the costs of
30	30	purchasing, constructing, or improving parking lots; transportation facilities,
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33	33	3 - 2 -2023 - 2024 Legislature LRB-4278/1
34	34	KP:amn
35	35	ASSEMBLY BILL 461
36	36	including roads and bridges; sewer and water facilities; recreational facilities;
37	37	exposition center facilities; fire fighting equipment; and police vehicles.
38	38	For further information see the state and local fiscal estimate, which will be
39	39	printed as an appendix to this bill.
40	40	The people of the state of Wisconsin, represented in senate and assembly, do
41	41	enact as follows:
42	42	SECTION 1. 66.1113 (2) (d) of the statutes is renumbered 66.1113 (2) (d) 1. and
43	43	amended to read:
44	44	66.1113 (2) (d) 1. The Except as provided under subd. 2., the proceeds from a
45	45	tax that is imposed under s. 77.994 and this subsection may be used only to pay for
46	46	infrastructure expenses within the jurisdiction of a premier resort area.
47	47	SECTION 2. 66.1113 (2) (d) 2. of the statutes is created to read:
48	48	66.1113 (2) (d) 2. The proceeds in excess of 1.25 percent of the sales price from
49	49	a tax that is imposed under s. 77.994 (3) may be used only to pay for public safety
50	50	expenses within the jurisdiction of a premier resort area.
51	51	SECTION 3. 77.994 (3) (b) 1. of the statutes is amended to read:
52	52	77.994 (3) (b) 1. Subject to subd. 2., any municipality that enacted an ordinance
53	53	imposing the tax under sub. (1) that became effective before January 1, 2000, may
54	54	amend the ordinance to increase the tax rate under this section to a maximum of 1.25
55	55	1.5 percent. The amended ordinance is effective on the dates provided under s.
56	56	77.9941 (1).
57	57	(END)
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