Wisconsin Statutes
Wis. Stat. § 77.706 (2026)
Adoption by resolution; football stadium district
✓ laws through the 2025-26 session (checked Sept. 2026)
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77.70677.706 Adoption by resolution; football stadium district. A local professional football stadium district created under subch. IV of ch. 229, by resolution under s. 229.824 (15), may impose a sales tax and a use tax under this subchapter at a rate of 0.5 percent of the sales price or purchase price. Those taxes may be imposed only in their entirety. The imposition of the taxes under this section shall be effective on the first January 1, April 1, July 1, or October 1 that begins at least 120 days after the certification of the approval of the resolution by the electors in the district’s jurisdiction under s. 229.824 (15).
Notes of Decisions
Cited in 2
cases (2 in the last 5 years), 2022–2023 · leading case: Brown Cnty. v. Brown Cnty. Taxpayers Ass'n, 2022 WI 13, 971 N.W.2d 491.
Brown Cnty. v. Brown Cnty. Taxpayers Ass'n, 2022 WI 13, 971 N.W.2d 491. “" Similarly, Wis. Stat. § 77.706 , enacted in 1999 for improvements to Lambeau Field, authorizes a "local professional football 8Direct, Merriam-Webster Online Dictionary, https://www.”
Wisconsin Prop. Taxpayers, Inc. v. Town of Buchanan, 2023 WI 58, 992 N.W.2d 100. “705 establishes a "baseball park district" spanning several counties in the Milwaukee area, and Wis. Stat. § 77.706 establishes a "football stadium district" spanning several counties near Green Bay.”
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