(1) DEFINITIONS. In this section: (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. (b) “Political subdivision” means a city, village, town or county. (c) “Premier resort area” means a political subdivision whose governing body enacts an ordinance or adopts a resolution under sub. (2) (a). (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: 1. 5331 — Variety stores. 2. 5399 — Miscellaneous general merchandise stores. 3. 5441 — Candy, nut and confectionary stores. 4. 5451 — Dairy product stores. 5. 5461 — Retail bakeries. 6. 5541 — Gasoline service stations. 7. 5812 — Eating places. 8. 5813 — Drinking places. 9. 5912 — Drug stores and proprietary stores. 10. 5921 — Liquor stores. 11. 5941 — Sporting goods stores and bicycle shops. 12. 5946 — Camera and photographic supply stores. 13. 5947 — Gift, novelty and souvenir shops. 14. 7011 — Hotels and motels. 15. 7032 — Sporting and recreational camps. 16. 7033 — Recreational vehicle parks and campsites. 17. 7948 — Racing, including track operation. 18. 7992 — Public golf courses. 19. 7993 — Coin-operated amusement devices. 20. 7996 — Amusement parks. 21. 7999 — Amusement and recreational services, not elsewhere classified. (2) PREMIER RESORT AREA CREATION. (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), (h), (i), (j), and (k), at least 40 percent of the equalized assessed value of the taxable property within such political subdivision is used by tourism-related retailers. (b) Subject to pars. (g), (h), (i), (j), and (k), a political subdivision that is a premier resort area may impose the tax under s. 77.994. (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. (d) 1. Except as provided under subd. 2., 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. 2. A municipality that enacted an ordinance imposing the tax under s. 77.994 (1) that became effective before January 1, 2000, may use the proceeds from the tax that is imposed under s. 77.994 and this subsection only to pay for infrastructure expenses and public safety expenses within the jurisdiction of a premier resort area. (e) 1. The legislature finds the following with respect to the city of Eagle River: a. That it has an atypical percentage of tax-exempt land within its boundaries that is used for tourism-related purposes. b. That it is the site of national recreational competitions that draw tourism business to the entire northern region of this state. 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 percent of the equalized assessed value of the taxable property within Eagle River is used by tourism-related retailers. (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 percent of the equalized assessed value of the taxable property within Bayfield is used by tourism-related retailers. (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 partisan primary or general election following by at least 70 days the date of adoption of the resolution. (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 partisan primary or general election following by at least 70 days the date of adoption of the resolution. (i) The village of Stockholm 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 Stockholm 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 partisan primary or general election following by at least 70 days the date of adoption of the resolution. (j) The city of Rhinelander 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 Rhinelander is used by tourism-related retailers. The city may not impose the tax authorized under par. (b) unless the common council adopts a resolution proclaiming its intent to impose the tax and the resolution is approved by a majority of the electors in the city voting on the resolution at a referendum, to be held at the first spring primary or election or partisan primary or general election following by at least 70 days the date of adoption of the resolution. Notwithstanding par. (d), the city may use the proceeds from a tax that is imposed under s. 77.994 and this subsection only to pay for transportation-related infrastructure expenses within the jurisdiction, and the city must expend at least the same amount of other funds on transportationrelated infrastructure each year that it spent during the calendar year prior to the year in which the premier resort area tax is first imposed. (k) A political subdivision with a population of not less than 4,000 and not more than 11,000 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 the political subdivision is used by tourism-related retailers, if the action is approved by a majority of the electors in the political subdivision voting on the resolution at a referendum held prior to June 1, 2025. (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).
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