A local professional football stadium district created under subch. IV of ch. 229, by resolution under s. 229.824 (15), may impose a sales tax and a use tax under this subchapter at a rate of 0.5 percent of the sales price or purchase price. Those taxes may be imposed only in their entirety. The imposition of the taxes under this section shall be effective on the first January 1, April 1, July 1, or October 1 that begins at least 120 days after the certification of the approval of the resolution by the electors in the district’s jurisdiction under s. 229.824 (15).
Wis. Stat. § 77.706
Adoption by resolution; football stadium district
Applied in 2 court decisions — leading case Brown County v. Brown County Taxpayers Association (2022)
Most recently applied in Wisconsin Property Taxpayers, Inc. v. Town of Buchanan (June 2023)
1999 a. 167; 2005 a. 25; 2009 a. 2; 2023 a. 19.
Official source: Wisconsin State Legislature. Reproduced from public-domain Wisconsin statutes; confirm against the official source for the current text. Not legal advice.