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Bills from the 2023–24 session

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 ⁠.

  1. Introduced, passed

    Sep 20, 2023

  2. Committee, passed

    Approved

  3. Senate vote, passed

    Passed Nov 14, 2023

  4. Assembly vote, passed

    Passed Feb 13, 2024

  5. Governor, passed

    Signed

  6. Law, here now

    2023 Wisconsin Act 134

Latest entry in the official record, Mar 22, 2024: “Published 3-22-2024”

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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

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

Authors (3)

Signed on in support (7)

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

D: Democrat, R: Republican

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

  1. Mar 22, 2024

    The new law was published.

  2. Mar 22, 2024

    The governor signed it. It became 2023 Wisconsin Act 134.

  3. Mar 18, 2024

    Sent to the governor.

  4. Feb 13, 2024

    The Assembly passed it too.

  5. Feb 8, 2024

    Sent to the Assembly Committee on Rules.

  6. Feb 8, 2024

    The committee voted to recommend passing it, 14 to 1.

  7. Feb 6, 2024

    Sent to the Joint Committee on Finance.

  8. Nov 14, 2023

    The Assembly received it.

  9. Nov 14, 2023

    The Senate passed it, 32 to 1.

  10. Nov 14, 2023

    The Senate adopted it.

  11. Nov 14, 2023

    “Placed on the foot of the 14th order of business on the calendar of 11-14-2023” (the official wording)

  12. Oct 12, 2023

    The committee voted to recommend passing it, 8 to 0.

  13. Oct 12, 2023

    1 more representative signed on in support.

  14. Sep 27, 2023

    A state agency sent in its estimate of the cost.

  15. Sep 27, 2023

    The committee held a public hearing.

  16. Sep 20, 2023

    Sent to the Senate Committee on Agriculture and Tourism.

  17. Sep 20, 2023

    Introduced in the Senate.

See the official record, word for word
  1. Sep 20, 2023 · Senate

    Introduced by Senators Ballweg, Marklein and Quinn; cosponsored by Representatives Dallman, Kurtz, Donovan, Novak, O'Connor and Melotik

  2. Sep 20, 2023 · Senate

    Read first time and referred to Committee on Agriculture and Tourism

  3. Sep 27, 2023 · Senate

    Public hearing held

  4. Sep 27, 2023 · Senate

    Fiscal estimate received

  5. Oct 12, 2023 · Senate

    Executive action taken

  6. Oct 12, 2023 · Senate

    Representative Subeck added as a cosponsor

  7. Oct 12, 2023 · Senate

    Report passage recommended by Committee on Agriculture and Tourism, Ayes 8, Noes 0

  8. Oct 12, 2023 · Senate

    Available for scheduling

  9. Nov 10, 2023 · Senate

    Senate Substitute Amendment 1 offered by Senator Ballweg

  10. Nov 13, 2023 · Senate

    Placed on calendar 11-14-2023 pursuant to Senate Rule 18(1)

  11. Nov 14, 2023 · Senate

    Placed on the foot of the 14th order of business on the calendar of 11-14-2023

  12. Nov 14, 2023 · Senate

    Read a second time

  13. Nov 14, 2023 · Senate

    Senate Substitute Amendment 1 adopted

  14. Nov 14, 2023 · Senate

    Ordered to a third reading

  15. Nov 14, 2023 · Senate

    Rules suspended to give bill its third reading

  16. Nov 14, 2023 · Senate

    Read a third time and passed, Ayes 32, Noes 1

  17. Nov 14, 2023 · Senate

    Ordered immediately messaged

  18. Nov 14, 2023 · Assembly

    Received from Senate

  19. Feb 6, 2024 · Assembly

    Read first time and referred to joint committee on Finance

  20. Feb 7, 2024 · Assembly

    Executive action taken

  21. Feb 8, 2024 · Assembly

    Report concurrence recommended by Joint Committee on Finance, Ayes 14, Noes 1

  22. Feb 8, 2024 · Assembly

    Referred to committee on Rules

  23. Feb 8, 2024 · Assembly

    Placed on calendar 2-13-2024 by Committee on Rules

  24. Feb 13, 2024 · Assembly

    Rules suspended to withdraw from calendar and take up

  25. Feb 13, 2024 · Assembly

    Read a second time

  26. Feb 13, 2024 · Assembly

    Ordered to a third reading

  27. Feb 13, 2024 · Assembly

    Rules suspended

  28. Feb 13, 2024 · Assembly

    Read a third time and concurred in

  29. Feb 13, 2024 · Assembly

    Ordered immediately messaged

  30. Feb 14, 2024 · Senate

    Received from Assembly concurred in

  31. Feb 19, 2024 · Senate

    Report correctly enrolled

  32. Mar 18, 2024 · Senate

    Presented to the Governor on 3-18-2024

  33. Mar 22, 2024 · Senate

    Report approved by the Governor on 3-21-2024. 2023 Wisconsin Act 134

  34. 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

Author

A lawmaker who formally puts a bill forward. The text itself is drafted by the Legislative Reference Bureau.

Official term: Author, coauthor

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