Wisconsin 2019-2020 Regular Session Status: In Committee Bipartisan · 3 D · 3 R cosponsors

SB 67 — Relating to: lease terms and the imposition of sales and use taxes related to a local professional baseball park district. (FE)

Last action — Failed to pass pursuant to Senate Joint Resolution 1

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed Assembly
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2019-2020 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

68 added · 97 removed

Plain-language change summary

The changes made in Senate Bill 67 adjust the requirements for local professional baseball park districts regarding sales and use taxes. Originally, the bill mandated that a lease with a professional baseball team needed to extend for as long as the sales and use taxes were collected, but it now adds a requirement that the lease must last at least 30 years. Additionally, the new amendments introduce oversight provisions for the district, ensuring greater transparency and accountability, including a deadline for reporting to the Joint Committee on Finance. These updates are important because they help ensure that public funds tied to these districts are managed responsibly and that there are clear expectations for teams using the stadium.

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- 2020 LEGISLATURE LRBs0037/1 MES&JK:cjs SENATE SUBSTITUTE AMENDMENT 1, TO SENATE BILL 67 May 29, 2019 - Offered by Senator W ANGGAARD .
- 2020 LEGISLATURE LRB-1505/1 MES&JK:cdc SENATE BILL 67 March 1, 2019 - Introduced by Senators ANGGAARD , ARPENTER , TROEBEL, WIRCH, N ASS, L.
A N A CT to amend 77.707 (1) and 229.68 (intro.);
TAYLOR, TIFFANY, PETROWSKI , LARSON , DARLING, RINGHAND and K APENGA, cosponsored by Representatives W ITTKE, H UTTON , N YGREN, K ERKMAN , ZAMARRIPA, SINICK, SANFELIPPO, MURPHY , ORTWELL , KUGLITSCH, N EYLON, BRANDTJEN , ORLACHER , DUCHOW , RAMTHUN , WICHGERS, TUSLERand P LUMER.
and to create 77.76 (6) of the statutes;
Referred to Committee on Agriculture, Revenue and Financial Institutions.
A N A CT to amend 77.707 (1), 229.68 (intro.) and 229.685 (2);
and to create 229.682 (9) of the statutes;
the imposition of sales and use taxes related to a local professional baseball park district and legislative oversight of such a district.
lease terms and the imposition of sales and use taxes related to a local professional baseball park district.
Analysis by the Legislative Reference Bureau Currently a local professional baseball park district (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.
Analysis by the 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.
Generally, the sales and use taxes may not be imposed and collected after the district pays off the bonds issued to construct a stadium and funds a special maintenance and capital improvements fund.
Generally, the sales and use taxes 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.
Under this bill, the sales and use taxes may not be collected, generally, after March 31, 2020, or after the date on which the district board certifies that the district has paid off the bonds and established its special fund, whichever is earlier.
Under this bill, the sales and use taxes may not be collected, generally, after December 31, 2019.
The bill also specifies that the district board may not incur any new obligations after the sales and use tax is no longer collected, if the obligation could not be paid once the sales and use tax is no longer collected.
Also under the 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.
The bill also prohibits the district board from incurring any costs or obligations for signage related to a change in naming rights for the baseball park facilities.
The bill also 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.
The bill also contains an oversight provision for the district.
For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.
Under the bill, by January 31, 2020, the district board must provide the Joint Committee on Finance LRBs0037/1 - 2020 Legislature - 2 - MES&JK:cjs with a a written report specifying whether the district board believes it will be able to pay off its bonds and meet its other obligations by March 31, 2020, the date after which the district may no longer collect the sales and use tax.
If the district board does not believe that it will be able to meet its obligations by that date, the Legislative Audit Bureau must conduct a financial audit of the district to determine when the district will have sufficient revenues to meet them.
The LAB must provide the report to JCF by February 29, 2020.
S ECTION 1.
- 2020 Legislature - 2 - LRB-1505/1 MES&JK:cdc SENATE BILL 67 SECTION 1 SECTION 1.
229.685 (2) or after March 31, 2020, whichever is earlier, except that the department of revenue may collect from retailers taxes that accrued before the day after the last day of that calendar quarter termination date and fees, interest and penalties that relate to those taxes.
229.685 (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.
Except as provided under s.
SECTION 2.
77.60 (9), the department of revenue may not issue any assessment nor act on any claim for a refund or any claim for an adjustment under s.
77.585 after the end of the calendar year that is 4 years after the year in which a local professional baseball park district tax has terminated.
The department of revenue shall estimate the amount of the refunds, including interest, that the department may need to pay during that 4-year period and retain that amount from the taxes collected for the district after the termination date.
Any amount that remains after the payment of refunds shall be distributed to the counties based on the tax revenues derived from each county that is part of the district.
LRBs0037/1 - 2020 Legislature - 3 - MES&JK:cjs SECTION 2 SECTION 2.
77.76 (6) of the statutes is created to read:
77.76 (6) (a) If the local professional baseball park district receives from the department any of the taxes collected for the district under s.
77.705 following the termination date under s.
77.707 (1), excluding taxes reported to the department before the termination date, that the department paid to the district, the district shall return those taxes to the department, in the manner prescribed by the department, so that the department may distribute the taxes based on the tax revenues derived from each county that is part of the district.
(b) The department shall distribute, as provided under par.
(a), the taxes collected for the district under s.
77.705 following the termination date under s.
77.707 (1), including the amounts returned under par.
(a), no later than the date that is 8 months after the termination date.
The department shall distribute, as provided under par.
(a), any additional amounts collected for the district under s.
77.705 after the date that is 6 months after the termination date, including interest, penalties, and amounts due as a result of an audit determination, annually beginning on the first day of the first month that is 7 months after the termination date, and on the first day of that month in each year thereafter.
(c) Each county that receives revenue under s.
77.707 (1) and pars.
(a) and (b) shall deposit the revenue into a segregated account established and controlled by the county to use only for property tax relief, public safety, parks and recreation, or economic development.
SECTION 3.
(intro.) A district has all of the powers necessary or convenient to carry out the purposes and provisions of this subchapter, except that it may not incur any new obligations after the date on which the district may no LRBs0037/1 - 2020 Legislature - 4 - MES&JK:cjs SECTION 3 longer collect the tax under s.
(intro.) A district has all of the powers 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.
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77.707 (1), if such an obligation could not be paid out of the district's revenues or assets once the tax under s.
The district may not incur costs or any obligations for signage related to a change in naming rights for the baseball park facilities.
S ECTION 4.Nonstatutory provisions.
SECTION 3.
(1) OVERSIGHT.
229.682 (9) of the statutes is created to read:
Not later than January 31, 2020, the local professional baseball park district board shall report in writing to the joint committee on finance regarding the district's financial position as of December 31, 2019.
229.682 (9) EASE PROVISIONS.Notwithstanding the lease provisions described in s.
The report shall specify whether the district board believes it will be able to pay off all of its bonds as described in s.
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.
229.685 (2) and meet all of its other statutory and contractual obligations if it does not collect a tax under s.
77.705 is collected.
77.705 after March 31, 2020.
SECTION 4.
If the district board reports that it believes it will not have sufficient revenues to meet all of its obligations as described in this subsection by the time it will not be able to collect the tax under s.
229.685 (2) of the statutes is amended to read:
77.707 (1), the legislative audit bureau shall conduct a financial audit of the district to evaluate when the district will have sufficient revenues to meet all of its obligations.
229.685 (2) If the district board determines that the revenues in the special fund under this section exceed current operating expenses for the operation of LRB-1505/1 - 2020 Legislature - 3 - MES&JK:cdc SECTION 4 SENATE BILL 67 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.
The audit bureau shall submit that audit report in writing to the joint committee on finance no later than February 29, 2020.
As soon as practicable after the retirement of all bonds issued for the initial construction of baseball park facilities and all 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.
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Action History

  1. Failed to pass pursuant to Senate Joint Resolution 1

  2. Senator Craig added as a coauthor

  3. Senate Amendment 1 to Senate Substitute Amendment 1 offered by Senator Wanggaard

  4. Available for scheduling

  5. Report passage as amended recommended by Committee on Agriculture, Revenue and Financial Institutions, Ayes 8, Noes 1

  6. Report adoption of Senate Substitute Amendment 1 recommended by Committee on Agriculture, Revenue and Financial Institutions, Ayes 8, Noes 1

  7. Executive action taken

  8. Public hearing held

  9. Senate Substitute Amendment 1 offered by Senator Wanggaard

  10. Representative Vining added as a cosponsor

  11. Senator Kooyenga added as a coauthor

  12. Representative Brostoff added as a cosponsor

  13. Senate Amendment 1 offered by Senator Wanggaard

  14. Fiscal estimate received

  15. Representative Dittrich added as a cosponsor

  16. Read first time and referred to Committee on Agriculture, Revenue and Financial Institutions

  17. Introduced by Senators Wanggaard, Carpenter, Stroebel, Wirch, Nass, L. Taylor, Tiffany, Petrowski, Larson, Darling, Ringhand and Kapenga; cosponsored by Representatives Wittke, Hutton, Nygren, Kerkman, Zamarripa, Sinicki, Sanfelippo, Murphy, Sortwell, Kuglitsch, Neylon, Brandtjen, Horlacher, Duchow, Ramthun, Wichgers, Tusler and Plumer

Sponsors

Sponsorship breakdown

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12 sponsors · 0 co-sponsors · 120 not signed on

Sponsors (12)

Co-sponsors (0)

None.

Not signed on (120)

120 members have not signed on to this bill.

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"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.

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Frequently asked questions

Who sponsors SB 67?
SB 67 is sponsored by Carpenter, Tim (Democrat), Stroebel, Wanggaard, Van (Republican), L. Taylor, Tiffany, Petrowski, Darling, Ringhand, Kapenga, Chris (Republican), Larson, Chris (Democrat), Nass, Steve (Republican), and Wirch, Robert (Democrat).
What is the current status of SB 67?
This bill died with 2019-2020 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 67?
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