Wisconsin 2023-2024 Regular Session

Wisconsin Senate Bill SB342 Compare Versions

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

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3	3	2023 - 2024 LEGISLATURE
4	4	2023 SENATE BILL 342
5	5	June 21, 2023 - Introduced by Senators QUINN and TOMCZYK, cosponsored by
6	6	Representatives SAPIK, ARMSTRONG, DONOVAN, EDMING, GREEN, OHNSTAD and
7	7	SCHMIDT. Referred to Committee on Housing, Rural Issues and Forestry.
8	8	AN ACT to amend 66.0615 (1m) (a); and to create 66.0615 (1m) (em), 229.425
9	9	and 229.46 (8) of the statutes; relating to: the creation of a local exposition
10	10	district by the City of Superior.
11	11	Analysis by the Legislative Reference Bureau
12	12	Generally, under current law, a political subdivision may create a local
13	13	exposition district, either singly or with another political subdivision. A local
14	14	exposition district is a unit of government that is separate from the political
15	15	subdivision that creates it and has powers related to establishing and operating an
16	16	exposition center.
17	17	This bill makes changes to the local exposition district law that apply only to
18	18	future districts created by the City of Superior (Superior exposition districts). Under
19	19	the bill, the primary uses of a Superior exposition district may include sporting
20	20	tournaments, and the structures included in the district may include those intended
21	21	for use by transient tourists. A Superior exposition district may impose and collect
22	22	a food and beverage tax and may impose and collect a room tax at a maximum rate
23	23	of 2 percent. The bill limits the maximum amount of bond proceeds that the district
24	24	may issue for development and construction of an exposition center to $20,300,000.
25	25	Before an enabling resolution adopted by the City of Superior to create a Superior
26	26	exposition district may take effect, it must be approved in a referendum by a majority
27	27	of the electors in the city voting on the resolution.
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32	32	SENATE BILL 342
33	33	For further information see the state and local fiscal estimate, which will be
34	34	printed as an appendix to this bill.
35	35	The people of the state of Wisconsin, represented in senate and assembly, do
36	36	enact as follows:
37	37	SECTION 1. 66.0615 (1m) (a) of the statutes is amended to read:
38	38	66.0615 (1m) (a) The governing body of a municipality may enact an ordinance,
39	39	and a district, under par. (e) or (em), may adopt a resolution, imposing a tax on the
40	40	sales price from selling or furnishing, at retail, except sales for resale, rooms or
41	41	lodging to transients by hotelkeepers, motel operators, marketplace providers,
42	42	owners of short-term rentals, and other persons or retailers selling or furnishing
43	43	accommodations that are available to the public, irrespective of whether
44	44	membership is required for use of the accommodations. A tax imposed under this
45	45	paragraph may be collected from the consumer or user, but may not be imposed on
46	46	sales to the federal government and persons listed under s. 77.54 (9a). A tax imposed
47	47	under this paragraph by a municipality shall be paid to the municipality and, with
48	48	regard to any tax revenue that may not be retained by the municipality, shall be
49	49	forwarded by the municipality to a tourism entity or a commission if one is created
50	50	under par. (c), as provided in par. (d). Except as provided in par. (am), a tax imposed
51	51	under this paragraph by a municipality may not exceed 8 percent of the sales price.
52	52	Except as provided in par. (am), if a tax greater than 8 percent of the sales price under
53	53	this paragraph is in effect on May 13, 1994, the municipality imposing the tax shall
54	54	reduce the tax to 8 percent, effective on June 1, 1994.
55	55	SECTION 2. 66.0615 (1m) (em) of the statutes is created to read:
56	56	66.0615 (1m) (em) Notwithstanding par. (e), if a district created by the city of
57	57	Superior adopts a resolution imposing a room tax under par. (a), the amount of the
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81	81	SECTION 2
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83	83	tax may not exceed 2 percent of total room charges, and the city of Superior may also
84	84	impose and collect a room tax under par. (a) without regard to whether the district
85	85	imposes a room tax as provided in this paragraph.
86	86	SECTION 3. 229.425 of the statutes is created to read:
87	87	229.425 Creation of a district, city of Superior. (1) PROVISIONS THAT DO
88	88	NOT APPLY TO CERTAIN DISTRICTS. With regard to any district that is created by the city
89	89	of Superior on or after the effective date of this subsection .... [LRB inserts date], the
90	90	following provisions do not apply:
91	91	(a) Section 229.40.
92	92	(b) Section 229.50 (1) (a) and (e).
93	93	(c) Subchapter IX of ch. 77.
94	94	(2) MODIFICATION OF PROVISIONS RELATING TO NEW DISTRICTS. (a) Definition. With
95	95	regard to any district that is created by the city of Superior on or after the effective
96	96	date of this subsection .... [LRB inserts date], notwithstanding s. 229.41 (6),
97	97	“exposition center" means one or more related structures, including fixtures and
98	98	equipment, owned, operated, or leased by a district and used primarily for
99	99	conventions, expositions, trade shows, musical or dramatic events, other events
100	100	involving educational, cultural, or commercial activities, or sporting tournaments
101	101	and intended to be used by transient tourists and to generate tourism activity
102	102	including paid overnight stays and purchases at establishments where the taxes
103	103	under s. 77.98 are imposed.
104	104	(b) Bonding limitations. 1. The maximum amount of bond proceeds that a
105	105	district created under this section may receive from bonds issued to fund the
106	106	development and construction of an exposition center is $20,300,000. The district
107	107	may receive additional proceeds from the bonds to pay issuance or administrative
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134	134	SECTION 3 SENATE BILL 342
135	135	costs related to the bonds, to make deposits in reserve funds related to the bonds, to
136	136	pay accrued or funded interest on the bonds, and to pay the costs of credit
137	137	enhancement for the bonds.
138	138	2. Notwithstanding the provisions of s. 229.50 (1) (c), the amount of all bonds,
139	139	other than refunding bonds, that may be secured by all special debt service reserve
140	140	funds of a district created under this section shall not exceed $20,000,000.
141	141	(c) Dissolution of a district. Notwithstanding the provisions of s. 229.477,
142	142	subject to providing for the payment of its bonds, including interest on the bonds, and
143	143	the performance of its other contractual obligations, a district created under this
144	144	section shall be dissolved by the joint action of the district's board of directors and
145	145	the city of Superior.
146	146	(3) REFERENDUM REQUIREMENTS. Before an enabling resolution adopted by the
147	147	city of Superior under s. 229.42 (1) (a) may take effect, it must be approved by a
148	148	majority of the electors in the city voting on the resolution at a referendum, to be held
149	149	at the first spring or general election following by at least 70 days the date of adoption
150	150	of the resolution.
151	151	SECTION 4. 229.46 (8) of the statutes is created to read:
152	152	229.46 (8) With regard to a district created by the city of Superior, the district
153	153	shall contract with a local tourism entity, as defined in s. 66.0615 (1) (f), to promote,
154	154	advertise, and publicize its exposition center, exposition center facilities, and related
155	155	activities.
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