AB 73 — Relating to: lease terms and the imposition of sales and use taxes related to a local professional baseball park district. (FE)
Last action — Published 11-21-2019
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✓Introduced
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✓In Committee
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✓Passed Assembly
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✓Passed Senate
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced March 07, 2019. Enacted.
Prognosis
Where this bill stands today.
Odds of enactment
HighHow often bills like it became law.
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Enacted
Current position in the legislative process.
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19 sponsors
19 primary, 0 co-sponsors signed on.
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Bipartisan support
Sponsored across 2 parties (9 R · 1 D) — cross-party backing.
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Cleared a recorded vote
Passed 9 recorded votes so far.
Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.
Bill Text
What changed in the latest version
74 added · 24 removedPlain-language change summary
The recent amendments to AB 73 primarily update timelines and clarify terms regarding the collection of sales and use taxes for local professional baseball park districts. Notably, instead of specifying a calendar year, it now states that these taxes may not be collected after the last day of the calendar fiscal quarter ending in August. Additionally, the amendments shift the language from "collected" to "reported" for tax revenues, which could make it clearer how data is tracked and presented. These changes matter as they tighten the regulations around revenue collection and reporting, potentially improving fiscal accountability and oversight.
- 2020 LEGISLATURE LRBa0391/1LRB-2241/1 JK:cjs&aheMES&JK:cdc ASSEMBLY AMENDMENTBILL 3,73 TOMarch ASSEMBLY7, SUBSTITUTE2019 AMENDMENT- 1,Introduced TOby ASSEMBLYRepresentatives BILLW 73ITTKE, JuneHUTTON 20,, 2019N -YGREN, OfferedK ERKMAN , ZAMARRIPA, SINICK, SANFELIPPO, M URPHY, SORTWELL , KUGLITSCH, N EYLON , BRANDTJEN , HORLACHER , DUCHOW , RAMTHUN , WICHGERS , TUSLER, P LUMER and D ITTRICH, cosponsored by RepresentatiITTKE.Senators W ANGGAARD , C ARPENTER, S TROEBEL, WIRCH, NASS, .T AYLOR, IFFANY, ETROWSKI , ARSON , DARLINGand R INGHAND .
AtReferred theto locationsCommittee indicated,on amendWays theand substituteMeans. amendment as follows:
1.A N A CT to amend 77.707 (1), 229.68 (intro.) and 229.685 (2);
Pageand 2,to linecreate 4:229.682 (9) of the statutes;
deleterelating “theto: last day of the calend" and substitute “the last day of the calendar fiscal quarter".
2.lease terms and the imposition of sales and use taxes related to a local professional baseball park district.
PageAnalysis 2,by linethe 5:Legislative Reference Bureau Currently a local professional baseball park district may impose a sales tax and a use tax within the area of its jurisdiction, and a district may issue revenue bonds if the district board determines that the district's lease with a professional baseball team franchise that uses the district's baseball facilities is for a term of at least 30 years.
deleteGenerally, “which"the sales and substituteuse “intaxes which".may not be imposed and collected after the district pays off the bonds issued to construct the stadium and funds a special maintenance and capital improvements fund.
3.Under this bill, the sales and use taxes may not be collected, generally, after December 31, 2019.
PageAlso 2,under linethe 6:bill, any lease between the district and the baseball team that uses the facilities must extend for at least the same number of years during which the sales and use tax is collected.
deleteThe “Marchdbill substitutealso “August".specifies that the district board may not incur any new obligations after June 30, 2019, if the obligation could not be paid once the sales and use tax is no longer collected.
4.For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.
PageThe 2,people lineof 18:the state of Wisconsin, represented in senate and assembly, do enact as follows:
delete- “tax2020 revenuesLegislature derived- from"2 and- substituteLRB-2241/1 “populationMES&JK:cdc of".ASSEMBLY BILL 73 SECTION 1 SECTION 1.
5.77.707 (1) of the statutes is amended to read:
Page77.707(1) 3,Retailers lineand 3:the department of revenue may not collect a tax under s.
delete77.705 “collected"for andany substitutelocal “reported".professional baseball park district created under subch.
6.III of ch.
Page229 3,after linethe 7:last day of the calendar quarter that is at least 120 days from the date on which the local professional baseball park district board makes a certification to the department of revenue under s.
delete229.685 “tax".(2) ending on December 31, 2019, except that the department of revenue may collect from retailers taxes that accrued before the day after the last day of that calendar quarter and fees, interest and penalties that relate to those taxes.
7.SECTION 2.
Page229.68 3,(intro.) lineof 8:the statutes is amended to read:
delete229.68 “revenuesPowers derivedof from"a anddistrict. substitute “population of".
LRBa0391/1(intro.) -A 2020district Legislaturehas -all 2of -the JK:cjs&ahepowers 8.necessary or convenient to carry out the purposes and provisions of this subchapter, except that it may not incur any new obligations after June 30, 2019, if such an obligation could not be paid out of the district's revenues or assets once the tax under s.
Page77.707 3,(1) lineis 10:no longer collected.
deleteIn “collected"addition andto substituteall “reported".other powers granted by this subchapter, a district may do all of the following:
9.SECTION 3.
Page229.682 3,(9) lineof 13:the statutes is created to read:
delete229.682 “collected"(9) andEASE substitutePROVISIONS.Notwithstanding “reported".the lease provisions described in s.
10.229.68 (8) (c), any such lease between the district and the professional baseball team franchise that uses baseball park facilities constructed under this subchapter as its home facilities must extend for at least the same number of years during which the sales tax and a use tax imposed under s.
Page77.705 3,is linecollected. 14:
deleteSECTION “including4. interest, penalties,".
11.229.685 (2) of the statutes is amended to read:
Page229.685 4,(2) lineIf 12:the district board determines that the revenues in the special fund under this section exceed current operating expenses for the operation of LRB-2241/1 - 2020 Legislature - 3 - MES&JK:cdc SECTION 4 ASSEMBLY BILL 73 baseball park facilities, the district board shall apply the excess to either fund a fund for maintenance costs and capital improvements or to retire bonds issued for the initial construction of baseball park facilities, and any bonds issued to fund or refund those bonds, prior to their maturity.
deleteAs “March"soon as practicable after the retirement of all bonds issued for the initial construction of baseball park facilities and substituteall “August".bonds issued to fund or refund those bonds and after funding a fund for maintenance costs and capital improvements sufficiently to meet any maintenance or capital improvement obligations between the district and any professional baseball team using baseball park facilities constructed under this subchapter as a home stadium, the district board shall make a certification to the department of revenue and the department of transportation to that effect.
View plain text versions (4)
- Bill Text View text Current pdf
- Amended Assembly Amendment 3 pdf
- Amended Assembly Amendment 1 pdf
- Substitute Assembly Substitute Amendment 1 pdf
Action History
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Published 11-21-2019
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Report approved by the Governor on 11-20-2019. 2019 Wisconsin Act 28
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Presented to the Governor on 11-14-2019 by directive of the Speaker
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Report correctly enrolled on 11-13-2019
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LRB correction (Assembly Amendment 3 to Assembly Substitute Amendment 1)
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Received from Senate concurred in
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Ordered immediately messaged
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Read a third time and concurred in, Ayes 33, Noes 0
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Rules suspended
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Ordered to a third reading
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Senate Amendment 2 rejected, Ayes 19, Noes 14
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Senate Amendment 1 laid on table, Ayes 19, Noes 14
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Read a second time
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Senate Amendment 2 offered by Senator Carpenter
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Senate Amendment 1 offered by Senator Carpenter
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Placed on calendar 11-5-2019 pursuant to Senate Rule 18(1)
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Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2
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Withdrawn from joint committee on Finance and made Available for Scheduling by committee on Senate Organization, pursuant to Senate Rule 41 (1)(e), Ayes 3, Noes 2
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Referred to joint committee on Finance by Committee on Senate Organization pursuant to Senate Rule 41 (1)(e), Ayes 3, Noes 2
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Available for scheduling
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Read first time and referred to committee on Senate Organization
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Senator Craig added as a cosponsor
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Received from Assembly
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Ordered immediately messaged
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Read a third time and passed
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Rules suspended
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Ordered to a third reading
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Assembly Substitute Amendment 1 adopted
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Assembly Amendment 3 to Assembly Substitute Amendment 1 adopted
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Assembly Amendment 3 to Assembly Substitute Amendment 1 offered by Representative Wittke
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Assembly Amendment 2 to Assembly Substitute Amendment 1 withdrawn and returned to author
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Assembly Amendment 1 to Assembly Substitute Amendment 1 adopted
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Read a second time
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Assembly Amendment 2 to Assembly Substitute Amendment 1 offered by Representative Wittke
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Placed on calendar 6-20-2019 by Committee on Rules
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Referred to committee on Rules
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Report passage as amended recommended by Committee on Ways and Means, Ayes 8, Noes 0
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Report Assembly Substitute Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 8, Noes 0
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Report Assembly Amendment 1 to Assembly Substitute Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 8, Noes 0
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Representative Vining added as a coauthor
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Executive action taken
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Assembly Amendment 1 to Assembly Substitute Amendment 1 offered by Representative Wittke
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Senator Kooyenga added as a cosponsor
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Assembly Substitute Amendment 1 offered by Representative Wittke
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Representative Brostoff added as a coauthor
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Public hearing held
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Fiscal estimate received
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Assembly Amendment 1 offered by Representative Wittke
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Read first time and referred to Committee on Ways and Means
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Introduced by Representatives Wittke, Hutton, Nygren, Kerkman, Zamarripa, Sinicki, Sanfelippo, Murphy, Sortwell, Kuglitsch, Neylon, Brandtjen, Horlacher, Duchow, Ramthun, Wichgers, Tusler, Plumer and Dittrich; cosponsored by Senators Wanggaard, Carpenter, Stroebel, Wirch, Nass, L. Taylor, Tiffany, Petrowski, Larson, Darling and Ringhand
Sponsors
- Rob Hutton · Primary
- Nygren · Primary
- Kerkman · Primary
- Zamarripa · Primary
- Christine Sinicki · Primary
- Sanfelippo · Primary
- David Murphy · Primary
- Kuglitsch · Primary
- Adam Neylon · Primary
- Brandtjen · Primary
- Horlacher · Primary
- Cindi Duchow · Primary
- Robert Wittke · Primary
- Ramthun · Primary
- Chuck Wichgers · Primary
- Ron Tusler · Primary
- Plumer · Primary
- Barbara Dittrich · Primary
- Shae Sortwell · Primary
Sponsorship breakdown
Export CSV (upgrade) →19 sponsors · 0 co-sponsors · 113 not signed on
Sponsors (19)
- Hutton, Rob Republican
- Nygren
- Kerkman
- Zamarripa
- Sinicki, Christine Democrat
- Sanfelippo
- Murphy, David Republican
- Kuglitsch
- Neylon, Adam Republican
- Brandtjen
- Horlacher
- Duchow, Cindi Republican
- Wittke, Robert Republican
- Ramthun
- Wichgers, Chuck Republican
- Tusler, Ron Republican
- Plumer
- Dittrich, Barbara Republican
- Sortwell, Shae Republican
Co-sponsors (0)
None.
Not signed on (113)
113 members have not signed on to this bill.
Show all 113 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
Roll call published as PDF — view source.
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 19 | 0 | 0 | 0 |
| Republican | 8 | 0 | 0 | 0 |
| Democrat | 6 | 0 | 0 | 0 |
| Total | 33 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (33)
| Member | Party | Vote |
|---|---|---|
| BERNIER | — | Yea |
| JOHNSON | — | Yea |
| RISSER | — | Yea |
| BEWLEY | — | Yea |
| ROTH | — | Yea |
| KOOYENGA | — | Yea |
| SCHACHTNER | — | Yea |
| COWLES | — | Yea |
| SHILLING | — | Yea |
| CRAIG | — | Yea |
| DARLING | — | Yea |
| STROEBEL | — | Yea |
| ERPENBACH | — | Yea |
| MILLER | — | Yea |
| OLSEN | — | Yea |
| TIFFANY | — | Yea |
| HANSEN | — | Yea |
| PETROWSKI | — | Yea |
| RINGHAND | — | Yea |
| Carpenter, Tim | Democrat | Yea |
| Fitzgerald, Joan | Democrat | Yea |
| Larson, Chris | Democrat | Yea |
| Smith, Jeff | Democrat | Yea |
| Taylor, Sequanna | Democrat | Yea |
| Wirch, Robert | Democrat | Yea |
| Feyen, Dan | Republican | Yea |
| Jacque, André | Republican | Yea |
| Kapenga, Chris | Republican | Yea |
| LeMahieu, Devin | Republican | Yea |
| Marklein, Howard | Republican | Yea |
| Nass, Steve | Republican | Yea |
| Testin, Patrick | Republican | Yea |
| Wanggaard, Van | Republican | Yea |
Roll call published as PDF — view source.
Roll call published as PDF — view source.
Roll call published as PDF — view source.
Roll call published as PDF — view source.
Roll call published as PDF — view source.
Roll call published as PDF — view source.
Roll call published as PDF — view source.
Subjects
Frequently asked questions
- Who sponsors AB 73?
- AB 73 is sponsored by Hutton, Rob (Republican), Nygren, Kerkman, Zamarripa, Sinicki, Christine (Democrat), Sanfelippo, Murphy, David (Republican), Kuglitsch, Neylon, Adam (Republican), Brandtjen, Horlacher, Duchow, Cindi (Republican), Wittke, Robert (Republican), Ramthun, Wichgers, Chuck (Republican), Tusler, Ron (Republican), Plumer, Dittrich, Barbara (Republican), and Sortwell, Shae (Republican).
- What is the current status of AB 73?
- This bill has been enacted into law. Introduced March 07, 2019. Enacted.
- Where can I track AB 73?
- Track AB 73 free on One Click Politics — get push/email alerts when it moves.
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