Senate Bill 451
Allowing certain municipalities to increase the rate of the premier resort area tax. (FE)
Became law
The governor signed it on Mar 22, 2024. It's .
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Introduced, passed
Sep 20, 2023
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Committee, passed
Approved
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Senate vote, passed
Passed Nov 14, 2023
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Assembly vote, passed
Passed Feb 13, 2024
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Governor, passed
Signed
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Law, here now
2023 Wisconsin Act 134
Latest entry in the official record, Mar 22, 2024: “Published 3-22-2024”
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Terms on this page
Wisconsin Act
The number a bill gets when it becomes law, like 2025 Wisconsin Act 12.
Official term: Act. More in the glossary
Legislative Reference Bureau
The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.
Official term: LRB analysis. More in the glossary
Author
A lawmaker who formally puts a bill forward. The text itself is drafted by the Legislative Reference Bureau.
Official term: Author, coauthor. More in the glossary
Signed on in support
Lawmakers who back a bill without being one of its authors, often from the other chamber.
Official term: Cosponsor. More in the glossary
Cost estimate
A state agency's estimate of what a bill would cost or save.
Official term: Fiscal estimate. More in the glossary
Roll call
A vote where each lawmaker's yes or no is recorded by name.
Official term: Roll call vote. More in the glossary
What it does
Summary by the , the Legislature's nonpartisan drafting office. It's their wording, not ours.
This bill allows any municipality that has enacted an ordinance imposing a premier resort area tax that was effective before January 1, 2000, to amend the ordinance to increase its premier resort area tax rate up to a maximum of 1.5 percent.
Current law allows such municipalities to establish a premier resort area tax rate up to a maximum of 1.25 percent. In order to impose an increase in the premier resort area tax rate, the municipality's governing body must adopt a resolution proclaiming its intent to increase the tax rate and the resolution must be approved by a majority of electors of the municipality voting on the resolution at a referendum held at the first spring primary or election or partisan primary or general election occurring at least 70 days after the resolution is adopted. The proceeds from the increase in the premier resort area tax rate allowed under the bill must be used only to pay for public safety expenses.
Read the full summary Show less
Under current law, premier resort areas may impose taxes on the gross receipts from the sale, lease, or rental of goods or services that are subject to the general sales and use tax and are sold by tourism-related retailers. The proceeds of the tax may be used only to pay for infrastructure expenses within the jurisdiction of the premier resort area. The definition of “infrastructure expenses” includes the costs of purchasing, constructing, or improving parking lots; transportation facilities, including roads and bridges; sewer and water facilities; recreational facilities;
exposition center facilities; fire fighting equipment; and police vehicles.
Who's behind it
3 senators are its . All 3 are Republicans.
7 more lawmakers .
See all 10 names Hide the names
Authors (3)
- Joan Ballweg · Republican, Senate
- Howard Marklein · Republican, Senate
- Romaine Quinn · Republican, Senate
Signed on in support (7)
- Alex Dallman · Republican, Assembly
- Bob Donovan · Republican, Assembly
- Tony Kurtz · Republican, Assembly
- Paul Melotik · Republican, Assembly
- Todd Novak · Republican, Assembly
- Jerry O'Connor · Republican, Assembly
- Lisa Subeck · Democrat, Assembly
What it would cost
State agencies filed a . Each opens as a PDF from the Legislature.
Versions and amendments
Every text the Legislature printed for this bill, including proposed changes. Each opens on the Legislature's site.
How lawmakers voted
There were 3 votes on this bill.
Senate Committee on Agriculture and Tourism vote to recommend it
Passed, 8 to 0 · Oct 12, 2023
No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.
Official motion: “Report passage recommended by Committee on Agriculture and Tourism, Ayes 8, Noes 0”. Official record · This vote on its own page
Senate vote to pass it
Passed, 32 to 1 · Nov 14, 2023
See how each of the 33 senators voted Hide the names
D: Democrat, R: Republican
Yes (32)
- André Jacque (R, 1)
- Bob Wirch (D, 22)
- Brad Pfaff (D, 32)
- Chris Kapenga (R, 33)
- Chris Larson (D, 7)
- Cory Tomczyk (R, 29)
- Dan Feyen (R, 20)
- Dan Knodl (R, 24)
- Devin LeMahieu (R, 9)
- Dianne Hesselbein (D, 27)
- Duey Stroebel (R, 20)
- Eric Wimberger (R, 2)
- Howard Marklein (R, 17)
- Jeff Smith (D, 31)
- Jesse James (R, 23)
- Joan Ballweg (R, 14)
- John Jagler (R, 13)
- Julian Bradley (R, 28)
- Kelda Roys (D, 26)
- LaTonya Johnson (D, 6)
- Lena Taylor (D, 4)
- Mark Spreitzer (D, 15)
- Melissa Agard (D, 16)
- Patrick Testin (R, 24)
- Rachael Cabral-Guevara (R, 19)
- Rob Cowles (R, 2)
- Rob Hutton (R, 5)
- Rob Stafsholt (R, 10)
- Romaine Quinn (R, 25)
- Steve Nass (R, 11)
- Tim Carpenter (D, 3)
- Van Wanggaard (R, 21)
No (1)
- Mary Felzkowski (R, 12)
Official motion: “PASSAGE”. Official record · This vote on its own page
Joint Committee on Finance vote to recommend it
Passed, 14 to 1 · Feb 8, 2024
No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.
Official motion: “Report concurrence recommended by Joint Committee on Finance, Ayes 14, Noes 1”. Official record · This vote on its own page
What happened
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Mar 22, 2024
The new law was published.
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Mar 22, 2024
The governor signed it. It became 2023 Wisconsin Act 134.
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Mar 18, 2024
Sent to the governor.
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Feb 13, 2024
The Assembly passed it too.
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Feb 8, 2024
Sent to the Assembly Committee on Rules.
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Feb 8, 2024
The committee voted to recommend passing it, 14 to 1.
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Feb 6, 2024
Sent to the Joint Committee on Finance.
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Nov 14, 2023
The Assembly received it.
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Nov 14, 2023
The Senate passed it, 32 to 1.
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Nov 14, 2023
The Senate adopted it.
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Nov 14, 2023
“Placed on the foot of the 14th order of business on the calendar of 11-14-2023” (the official wording)
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Oct 12, 2023
The committee voted to recommend passing it, 8 to 0.
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Oct 12, 2023
1 more representative signed on in support.
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Sep 27, 2023
A state agency sent in its estimate of the cost.
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Sep 27, 2023
The committee held a public hearing.
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Sep 20, 2023
Sent to the Senate Committee on Agriculture and Tourism.
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Sep 20, 2023
Introduced in the Senate.
See the official record, word for word Hide the official record
- Sep 20, 2023 · Senate
Introduced by Senators Ballweg, Marklein and Quinn; cosponsored by Representatives Dallman, Kurtz, Donovan, Novak, O'Connor and Melotik
- Sep 20, 2023 · Senate
Read first time and referred to Committee on Agriculture and Tourism
- Sep 27, 2023 · Senate
Public hearing held
- Sep 27, 2023 · Senate
Fiscal estimate received
- Oct 12, 2023 · Senate
Executive action taken
- Oct 12, 2023 · Senate
Representative Subeck added as a cosponsor
- Oct 12, 2023 · Senate
Report passage recommended by Committee on Agriculture and Tourism, Ayes 8, Noes 0
- Oct 12, 2023 · Senate
Available for scheduling
- Nov 10, 2023 · Senate
Senate Substitute Amendment 1 offered by Senator Ballweg
- Nov 13, 2023 · Senate
Placed on calendar 11-14-2023 pursuant to Senate Rule 18(1)
- Nov 14, 2023 · Senate
Placed on the foot of the 14th order of business on the calendar of 11-14-2023
- Nov 14, 2023 · Senate
Read a second time
- Nov 14, 2023 · Senate
Senate Substitute Amendment 1 adopted
- Nov 14, 2023 · Senate
Ordered to a third reading
- Nov 14, 2023 · Senate
Rules suspended to give bill its third reading
- Nov 14, 2023 · Senate
Read a third time and passed, Ayes 32, Noes 1
- Nov 14, 2023 · Senate
Ordered immediately messaged
- Nov 14, 2023 · Assembly
Received from Senate
- Feb 6, 2024 · Assembly
Read first time and referred to joint committee on Finance
- Feb 7, 2024 · Assembly
Executive action taken
- Feb 8, 2024 · Assembly
Report concurrence recommended by Joint Committee on Finance, Ayes 14, Noes 1
- Feb 8, 2024 · Assembly
Referred to committee on Rules
- Feb 8, 2024 · Assembly
Placed on calendar 2-13-2024 by Committee on Rules
- Feb 13, 2024 · Assembly
Rules suspended to withdraw from calendar and take up
- Feb 13, 2024 · Assembly
Read a second time
- Feb 13, 2024 · Assembly
Ordered to a third reading
- Feb 13, 2024 · Assembly
Rules suspended
- Feb 13, 2024 · Assembly
Read a third time and concurred in
- Feb 13, 2024 · Assembly
Ordered immediately messaged
- Feb 14, 2024 · Senate
Received from Assembly concurred in
- Feb 19, 2024 · Senate
Report correctly enrolled
- Mar 18, 2024 · Senate
Presented to the Governor on 3-18-2024
- Mar 22, 2024 · Senate
Report approved by the Governor on 3-21-2024. 2023 Wisconsin Act 134
- Mar 22, 2024 · Senate
Published 3-22-2024
Terms on this page
Wisconsin Act
The number a bill gets when it becomes law, like 2025 Wisconsin Act 12.
Official term: Act. More in the glossary
Legislative Reference Bureau
The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.
Official term: LRB analysis. More in the glossary
Author
A lawmaker who formally puts a bill forward. The text itself is drafted by the Legislative Reference Bureau.
Official term: Author, coauthor. More in the glossary
Signed on in support
Lawmakers who back a bill without being one of its authors, often from the other chamber.
Official term: Cosponsor. More in the glossary
Cost estimate
A state agency's estimate of what a bill would cost or save.
Official term: Fiscal estimate. More in the glossary
Roll call
A vote where each lawmaker's yes or no is recorded by name.
Official term: Roll call vote. More in the glossary
From the Wisconsin Legislature's official record, checked Sep 15, 2026. See the source
Wisconsin Act
The number a bill gets when it becomes law, like 2025 Wisconsin Act 12.
Official term: Act
Legislative Reference Bureau
The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.
Official term: LRB analysis
Signed on in support
Lawmakers who back a bill without being one of its authors, often from the other chamber.
Official term: Cosponsor
Cost estimate
A state agency's estimate of what a bill would cost or save.
Official term: Fiscal estimate
Roll call
A vote where each lawmaker's yes or no is recorded by name.
Official term: Roll call vote