(1) DEFINITIONS. In this section: (ak) “Emergency medical responder” has the meaning given in s. 256.01 (4p). (am) “Emergency medical responder volunteer funds” means funds of a municipality that are raised by employees of the municipality’s emergency medical responder department, by volunteers, or by donation to the emergency medical responder department, for the benefit of the municipality’s emergency medical responder department. (aw) “Emergency medical services practitioner” has the meaning given in s. 256.01 (5). (b) “Emergency medical services practitioner volunteer funds” means funds of a municipality that are raised by employees of the municipality’s emergency medical services practitioner department, by volunteers, or by donation to the emergency medical services practitioner department, for the benefit of the municipality’s emergency medical services practitioner department. (c) “Fire volunteer funds” means funds of a municipality that are raised by employees of the municipality’s fire department, by volunteers, or by donation to the fire department, for the benefit of the municipality’s fire department. (f) “Municipality” means any city, village, or town. (fm) “Political subdivision” means a city, village, town, or county. (g) “Public depository” has the meaning given in s. 34.01 (5). (h) “Volunteer funds” means emergency medical services practitioner volunteer funds, fire volunteer funds, or emergency medical responder volunteer funds. (2m) MAINTENANCE OF EFFORT. (a) Beginning July 1, 2024, annually not later than July 1, except as provided in par. (c), all of the following apply: 1. A city, village, or town with a population of greater than 20,000 shall certify to the department of revenue that the city, village, or town has maintained a level of law enforcement that is at least equivalent to that provided in the city, village, or town in the previous year. The certification shall include a statement under par. (b) 1. from the person in charge of providing law enforcement service for the city, village, or town, or for the city, village, or town under contract to provide this service. 2. A political subdivision shall certify to the department of revenue that the political subdivision has maintained a level of fire protective and emergency medical service that is at least equivalent to that provided in the political subdivision in the previous year. The certification shall include a statement under par. (b) 2. from the person in charge of providing fire protective and emergency medical services for the political subdivision, or for the political subdivision under contract to provide this service. 3. A certification under this paragraph is not required to certify the same items under par. (b) or (c) that were certified in a prior statement. (b) 1. Except as provided in par. (c) 1., a certification under par. (a) 1. shall include a statement that certifies that any of the following has been maintained at a level at least equivalent to the previous year: a. Moneys raised by tax levy by the city, village, or town and expended for employment costs of law enforcement officers, as defined in s. 165.85 (2) (c). b. The percentage of the total moneys raised by tax levy by the city, village, or town that is expended for employment costs of law enforcement officers, as defined in s. 165.85 (2) (c). c. The number of full-time equivalent law enforcement officers, as defined in s. 165.85 (2) (c), employed by or assigned to the city, village, or town, not including officers whose positions are funded by grants received from the state or federal government. The person in charge of providing law enforcement service for the city, village, or town may use any reasonable method of estimating the average number of full-time equivalent law enforcement officers employed by or assigned to the city, village, or town for the year, but may consider only positions that are actually filled. 2. Except as provided in par. (c) 1., a certification under par. (a) 2. shall include a statement that certifies that any 2 of the following have been maintained at a level at least equivalent to the previous year: a. The political subdivision’s expenditures, not including capital expenditures or expenditures of grant moneys received from the state or federal government, for fire protective and emergency medical services. b. The number of full-time equivalent fire fighters and emergency medical services personnel employed by or assigned to the political subdivision, not including fire fighters and emergency medical services personnel whose positions are funded by grants received from the state or federal government. For volunteer fire and emergency medical services, those volunteer fire fighters and emergency medical services personnel who responded to at least 40 percent of calls to which volunteer fire protective or emergency medical services responded may be counted as full-time equivalent volunteer fire fighters and emergency medical services personnel under this subd. 2. b. The person in charge of providing fire protective and emergency medical services for the political subdivision may use any reasonable method of estimat- ing the average number of full-time equivalent fire fighters and emergency medical services personnel employed by or assigned to the political subdivision for the year, but may consider only positions that are actually filled. c. The level of training of and maintenance of licensure for fire fighters and emergency medical services personnel providing fire protective and emergency medical services within the political subdivision. d. Response times for fire protective and emergency medical services throughout the political subdivision, adjusted for the location of calls for service. (c) 1. Except for a political subdivision that made a certification under subds. 2. to 4., if a political subdivision failed to make a certification under par. (b) 1. or 2. in the previous year, in making the certification under par. (b) 1. or 2., the political subdivision shall certify that the political subdivision has maintained a level of law enforcement or fire protective and emergency medical service that is at least equivalent to that provided in the most recent year that the political subdivision made a certification under par. (b) 1. or 2. or to that provided in 2023, whichever year is most recent. 2. A political subdivision that has consolidated its law enforcement services or fire protective or emergency medical services with another political subdivision or entered into a contract with a private entity to provide fire protective or emergency medical services may provide a certified statement to that effect in lieu of certification under par. (b) 1. or 2. This subdivision applies only to the year following consolidation or entry into a contract. 3. A political subdivision that has a newly established or joined a newly established law enforcement agency or fire protection or emergency medical service agency may provide a certified statement to that effect, in lieu of certification under par. (b) 1. or 2. This subdivision applies only to the year following establishment of the agency. 4. If law enforcement services in a city, village, or town are provided solely by the county sheriff on a noncontractual basis, the city, village, or town may provide a certified statement to that effect, in lieu of certification under par. (b) 1. (3m) SEPARATE ACCOUNTS FOR MUNICIPAL FIRE, EMERGENCY MEDICAL SERVICES PRACTITIONER, AND EMERGENCY MEDICAL RESPONDER VOLUNTEER FUNDS. (a) General authority. Subject to pars. (b) and (c), the governing body of a municipality may enact an ordinance that does all of the following: 1. Authorizes a particular official or employee of the municipality’s fire department, emergency medical services practitioner department, or emergency medical responder department to deposit volunteer funds of the department for which the individual serves as an official or employee, in an account in the name of the fire department, emergency medical services practitioner department, or emergency medical responder department, in a public depository. 2. Gives the municipality’s fire department, emergency medical services practitioner department, or emergency medical responder department, through the official or employee described under subd. 1., exclusive control over the expenditure of volunteer funds of the department for which the individual serves as an official or employee in an account described under subd. 1. (b) Limitations, requirements. An ordinance enacted under par. (a) may include any of the following limitations or requirements: 1. A limit on the type and amount of funds that may be deposited into the account described under par. (a) 1. 2. A limit on the amount of withdrawals from the account described under par. (a) 1. that may be made, and a limit on the purposes for which such withdrawals may be made. 3. Reporting and audit requirements that relate to the account described under par. (a) 1. (c) Ownership of funds. Notwithstanding an ordinance enacted under par. (a), volunteer funds shall remain the property of the municipality until the funds are disbursed.
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