AB 684

This bill eliminates or modifies the following provisions enacted under

2023 Act 12

:

County sales tax; unfunded retirement system liability

1. Current law allows a county in which a city of the first class is located (Milwaukee County) to adopt a sales tax at the rate of 0.4 percent to pay the unfunded actuarial accrued liability of the county’s retirement system. Beginning in 2026, current law requires a county that imposes the tax to annually submit a report to the Joint Committee on Finance containing detailed information on the county’s expenditures in the previous year from the sales tax revenues. The bill eliminates that reporting requirement.

2. In addition, the county must comply with other provisions and restrictions under current law. For example, the total amount of the county’s budgeted expenditures related to cultural or entertainment matters may not be greater than 5 percent of the total amount of budgeted expenditures for the budget period. In addition, the county board may enact an ordinance or adopt a resolution that includes new program spending or increases the number of county positions only upon a two-thirds vote of all of the members of the board. Current law also requires the county to identify all buildings that the county has authority to sell and that are not being used by the county and prepare a plan for the use or sale of these buildings. The county must then submit that plan to the Joint Committee on Finance. The bill eliminates these and similar provisions that apply only to the county.

First class city sales tax; unfunded retirement system liability

1. Current law allows a city of the first class (Milwaukee) to adopt a sales tax at the rate of 2 percent to pay the unfunded actuarial accrued liability of the city’s retirement system. Current law requires the city, beginning in 2026, to annually submit a report to the Joint Committee on Finance containing detailed information on the city’s expenditures in the previous year from the sales tax revenues, including expenditures and staffing levels related to law enforcement, fire protection, and other public safety measures. The bill eliminates this reporting requirement.

2. In addition, the city must comply with other provisions and restrictions under current law. For example, the total amount of the city’s budgeted expenditures related to cultural or entertainment matters may not be greater than 5 percent of the total amount of budgeted expenditures for the budget period. In addition, the city’s common council may enact an ordinance or adopt a resolution that includes new program spending or increases the number of city positions only upon a two-thirds vote of all of the members of the common. Current law also requires the city to maintain a level of law enforcement and fire protective and emergency medical service that is at least equivalent to that provided in the city in the previous year. Along with these restrictions and requirements, the city is prohibited from using moneys raised by levying taxes for developing, operating, or maintaining a rail fixed guideway transportation system or funding any position for which the principal duties consist of promoting individuals or groups on the basis of their race, color, ancestry, national origin, or sexual orientation. The bill eliminates these and similar provisions that apply only to the city.

Fire and police commission

This bill authorizes the fire and police commission of a first class city to prescribe general policies and standards for the police and fire departments and to prescribe rules for the government of the members of the departments. Under current law, the chief of each police and fire department has authority for the control and management of those departments. In addition, current law provides that the policies established by the chiefs for the control and management of the departments may be modified or suspended by a two-thirds vote of the city’s common council.