66.1113 Premier resort areas.
66.1113
66.1113 Premier resort areas.66.1113(1)
(1) Definitions. In this section:66.1113(1)(a)
(a) "Infrastructure expenses" means the costs of purchasing, constructing, or improving parking lots; access ways; transportation facilities, including roads and bridges; sewer and water facilities; exposition center facilities used primarily for conventions, expositions, trade shows, musical or dramatic events, or other events involving educational, cultural, recreational, sporting, or commercial activities; parks, boat ramps, beaches, and other recreational facilities; fire fighting equipment; police vehicles; ambulances; and other equipment or materials dedicated to public safety or public works.66.1113(1)(b)
(b) "Political subdivision" means a city, village, town or county.66.1113(1)(c)
(c) "Premier resort area" means a political subdivision whose governing body enacts an ordinance or adopts a resolution under sub. (2) (a).66.1113(1)(d)
(d) "Tourism-related retailers" means retailers classified in the standard industrial classification manual, 1987 edition, published by the U.S. office of management and budget under the following industry numbers:66.1113(1)(d)1.
1. 5331 Variety stores.66.1113(1)(d)2.
2. 5399 Miscellaneous general merchandise stores.66.1113(1)(d)3.
3. 5441 Candy, nut and confectionary stores.66.1113(1)(d)4.
4. 5451 Dairy product stores.66.1113(1)(d)5.
5. 5461 Retail bakeries.66.1113(1)(d)6.
6. 5541 Gasoline service stations.66.1113(1)(d)7.
7. 5812 Eating places.66.1113(1)(d)8.
8. 5813 Drinking places.66.1113(1)(d)9.
9. 5912 Drug stores and proprietary stores.66.1113(1)(d)10.
10. 5921 Liquor stores.66.1113(1)(d)11.
11. 5941 Sporting goods stores and bicycle shops.66.1113(1)(d)12.
12. 5946 Camera and photographic supply stores.66.1113(1)(d)13.
13. 5947 Gift, novelty and souvenir shops.66.1113(1)(d)14.
14. 7011 Hotels and motels.66.1113(1)(d)15.
15. 7032 Sporting and recreational camps.66.1113(1)(d)16.
16. 7033 Recreational vehicle parks and campsites.66.1113(1)(d)17.
17. 7948 Racing, including track operation.66.1113(1)(d)18.
18. 7992 Public golf courses.66.1113(1)(d)19.
19. 7993 Coin-operated amusement devices.66.1113(1)(d)20.
20. 7996 Amusement parks.66.1113(1)(d)21.
21. 7999 Amusement and recreational services, not elsewhere classified.66.1113(2)
(2) Premier resort area creation.66.1113(2)(a)
(a) The governing body of a political subdivision, by a two-thirds vote of the members of the governing body who are present when the vote is taken, may enact an ordinance or adopt a resolution declaring itself to be a premier resort area if, except as provided in pars. (e), (f), (g), and (h), at least 40% of the equalized assessed value of the taxable property within such political subdivision is used by tourism-related retailers.66.1113(2)(b)
(b) Subject to pars. (g) and (h), a political subdivision that is a premier resort area may impose the tax under s. 77.994.66.1113(2)(c)
(c) If 2 or more contiguous political subdivisions that are premier resort areas each impose the tax under s. 77.994, they may enter into a contract under s. 66.0301 to cooperate in paying for infrastructure expenses, in addition to any other authority they have to act under s. 66.0301.66.1113(2)(d)
(d) The proceeds from a tax that is imposed under s. 77.994 and this subsection may be used only to pay for infrastructure expenses within the jurisdiction of a premier resort area.66.1113(2)(e)
(e)66.1113(2)(e)1.
1. The legislature finds the following with respect to the city of Eagle River:66.1113(2)(e)1.a.
a. That it has an atypical percentage of tax-exempt land within its boundaries that is used for tourism-related purposes.66.1113(2)(e)1.b.
b. That it is the site of national recreational competitions that draw tourism business to the entire northern region of this state.66.1113(2)(e)2.
2. The city of Eagle River may enact an ordinance or adopt a resolution declaring itself to be a premier resort area under par. (a) even if less than 40% of the equalized assessed value of the taxable property within Eagle River is used by tourism-related retailers.66.1113(2)(f)
(f) The city of Bayfield may enact an ordinance or adopt a resolution declaring itself to be a premier resort area under par. (a) even if less than 40% of the equalized assessed value of the taxable property within Bayfield is used by tourism-related retailers.66.1113(2)(g)
(g) The village of Sister Bay may enact an ordinance or adopt a resolution declaring itself to be a premier resort area under par. (a) even if less than 40 percent of the equalized assessed value of the taxable property within Sister Bay is used by tourism-related retailers. The village may not impose the tax authorized under par. (b) unless the village board adopts a resolution proclaiming its intent to impose the tax and the resolution is approved by a majority of the electors in the village voting on the resolution at a referendum, to be held at the first spring primary or election or September primary or general election following by at least 45 days the date of adoption of the resolution.66.1113(2)(h)
(h) The village of Ephraim may enact an ordinance or adopt a resolution declaring itself to be a premier resort area under par. (a) even if less than 40 percent of the equalized assessed value of the taxable property within Ephraim is used by tourism-related retailers. The village may not impose the tax authorized under par. (b) unless the village board adopts a resolution proclaiming its intent to impose the tax and the resolution is approved by a majority of the electors in the village voting on the resolution at a referendum, to be held at the first spring primary or election or September primary or general election following by at least 45 days the date of adoption of the resolution.66.1113(3)
(3) Jurisdiction. The jurisdiction of a premier resort area is coterminous with the boundaries of a political subdivision whose governing body enacts an ordinance or adopts a resolution under sub. (2) (a) or with the boundaries of 2 or more political subdivisions that enter into a contract under sub. (2) (c).66.1113 - ANNOT.
History: 1997 a. 27; 1999 a. 150 s. 364; Stats. 1999 s. 66.1113; 2001 a. 16, 109; 2005 a. 440; 2009 a. 28.