SB 727

Under this bill, with regard to any local exposition district that is created by the

City of Superior or the City of Eau Claire, such a district is not subject to a legislative

finding that the provision of public funding and other assistance from the state and

from local units of government to assist in the development and construction of

sports and entertainment facilities serves a public purpose. In addition, the bill

changes the definition of “exposition center” for such a district to include recreational

and sporting activities as an allowable primary purpose of facilities and structures

that may be constructed as part of a district.

Under the bill, before an enabling resolution adopted by the City of Superior or

the City of Eau Claire may take effect, it must be approved in a referendum by a

majority of the electors in the city voting on the resolution, except that if the creation

of an exposition district by the City of Superior was approved in a referendum that

was held in Douglas County in 2016, the referendum requirement is considered to

be satisfied.

Under the bill, a district created by the City of Superior or the City of Eau Claire

may impose and collect a food and beverage tax, and may impose and collect a room

tax at a maximum rate of 2 percent. The bill provides that the City of Superior or

the City of Eau Claire may also impose and collect a room tax without regard to

whether the district imposes a room tax. The bill prohibits the district from imposing

a rental car tax.