(3) For purposes of sub. (1)(a), “premises” shall be broadly construed and shall include the lobby, aisles,
and auditorium of a theater or the seating, aisles, and parking area of an arena,
a rink, or a stadium, or the parking area of a drive-in or an outdoor theater. The premises of a caterer with respect to catered meals or beverages shall be the
place where served.
(4)(a) Except as provided in par. (b), the tax imposed under this section shall not be imposed on the sale of alcoholic
beverages, candy, prepared food, or soft drinks sold by a person primarily engaged, as determined by the department, in the retail trade as a food and beverage store, as classified under sector 44-45,
subsector 445, of the North American Industry Classification System, 2017 edition, published by the U.S. office of management and budget, beginning on the
first day of the calendar quarter that is at least 120 days after the date on which
the bonds issued by the district under subch. II of ch. 229 during the first 60 months after April 26, 1994, and any debt issued
to fund or refund those bonds, are retired. The district shall notify the department of revenue, in the manner prescribed by
the department, when such bonds and debt are retired.
(b) Notwithstanding par. (a), the district board may, by a majority vote of its members, reimpose the tax under
this section on a person engaged in a retail trade, as described under par. (a).
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