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A. Contracts equal to or less than $15,000.
All contracts for the performance of any work or services or the purchase of any materials or equipment for the Community Name of $15,000 or less may be made by the Purchasing Authority pursuant to the provisions of ss. 66 Wis. Stats. Contracts for professional services are exempt from bidding or notice requirements. For purposes of this section, "professional services" includes but is not limited to the services of any attorney, architect, artist, public accountant, computer consultant, consulting engineer, insurance underwriter, realtor, real estate appraiser or planning consultant.

B. Contracts in excess of $15,000.

1) Subject to the provisions of Subsection B(2) below, contracts for the performance of work, services or the purchase of materials or equipment for the Community Name exceeding $15,000 shall be let to the lowest responsible bidder pursuant to the provisions of ss. 60.47, Wis. Stats for towns, ss. 61.55, Wis. Stats. for villages and ss.62.15 Wis. Stats. for cities. The term "work" or "service" as used in this subsection shall not refer to any professional services.
2) The Governing Body shall have the right to reject all bids for contracts for any work or services and seek new bids. The Governing Body shall also have the right to waive the requirement for solicitation of bids for specific materials and/or equipment where the Governing Body makes a legislative finding that the purchase of specific materials or equipment for the replacement or upgrading of existing Community materials and/or equipment is necessary to avoid incurring additional costs and/or expenses or the disruption of Community services.