Provisions applicable to certain counties with special sales tax authority

Wis. Stat. § 59.90
in effect
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All of the following apply to a county in which a 1st class city is located: (1) With regard to the budget of the county, all of the following apply: (a) The total amount of budgeted expenditures related to cultural or entertainment matters or involving partnerships with nonprofit groups may not be greater than 5 percent of the total amount of budgeted expenditures for the budget period. This paragraph does not apply to any expenditure of a county for parks, including zoos, or for health or transit services. (b) When each department of the county submits estimated revenues and expenditures for the ensuing budget period, it shall also provide a proposal to reduce the department’s expenditures for the ensuing fiscal period by an amount equal to a total of 5 percent of the department’s base level for its budget for the current fiscal period. (2) The board may enact an ordinance or adopt a resolution that includes new program spending only upon a two-thirds vote of all of the members of the board. This subsection does not apply to a program that is intended to reduce expenditures or consolidate or reorganize existing services into a different administrative structure without increasing expenditures. If the county imposes a tax under s. 77.70 (2) (a) and subsequently repeals the tax, this subsection does not apply after the repeal. (3) The board may enact an ordinance or adopt a resolution that increases the total number of positions in the county only upon a two-thirds vote of all of the members of the board. If the county imposes a tax under s. 77.70 (2) (a) and subsequently repeals the tax, this subsection does not apply after the repeal. (4) The county shall prepare a report on changes to its compensation plan that are necessary and desirable to make the county competitive in the market for correctional workers at a sustainable level of funding. (5) The county shall 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 shall submit that plan to the joint committee on finance in the manner provided under s. 13.172 (2). (6) (a) In this subsection, “qualified amount” means the required amount of the retirement system’s unfunded actuarial accrued liability contribution in 2022. (b) In any year in which the county imposes a tax under s. 77.70 (2) (a), other than the first year in which the tax is imposed, the county shall spend a total of not less than the qualified amount on the following: 1. The Milwaukee County circuit court. 2. The Milwaukee County secure residential care center for children and youth. 3. Maintaining or increasing the compensation of Milwaukee County correctional workers. 4. The Milwaukee County medical examiner. (7) Repayment of pension bonds. Not later than December 31, 2030, the county shall retire its pension bond obligations and any debt incurred to refund its pension bond obligations.
Source: WI Statutes (Official Site)URL: https://docs.legis.wisconsin.gov/document/statutes/59.90Fetched: 10/7/2026