{"data":{"id":"us-wi/wis.-stat.-77.706","jurisdiction":"us-wi","citation":"Wis. Stat. § 77.706","heading":"Adoption by resolution; football stadium district.","body":"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).","path":["Chs. 70-79, Taxation","Chapter 77 Taxation Of Forest Croplands; Real Estate Transfer Fees; Sales And Use Taxes; County, Municipality, And Special District Sales And Use Taxes; Managed Forest Land; Economic Development Surcharge; Local Food And Beverage Tax; Local Rental Car Tax; Premier Resort Area Taxes; State Rental Vehicle Fee; Dry Cleaning Fees","SUBCHAPTER V COUNTY, MUNICIPALITY, ANDSPECIAL DISTRICT SALES AND USE TAXES"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/77.706","current_through":"2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)","vintage":"","retrieved_at":"2026-09-05T12:00:39Z","sha256":"dea0367e75cb473e1a9cfb62a1a64e5fd3ecdeb8ddea1a0ec9c47ae848177db1","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-77.701","next":"us-wi/wis.-stat.-77.707"},"notice":"GroundRules: Original legal text. Not legal advice."}