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AB68,1410
1Section 1410. 76.13 (2) of the statutes is amended to read:
AB68,909,162 76.13 (2) Every tax roll upon completion shall be delivered to the secretary of
3administration. The department shall notify, by certified mail, all companies listed
4on the tax roll of the amount of tax due, which shall be paid to the department. The
5payment dates provided for in sub. (2a) shall apply. The payment of one-fourth of
6the tax of any company may, if the company has brought an action in the Dane
7County circuit court under s. 76.08, be made without delinquent interest as provided
8in s. 76.14 any time prior to the date upon which the appeal becomes final, but any
9part of the tax ultimately required to be paid shall bear interest from the original due
10date to the date the appeal became final at the rate of 12 percent per year and at 1.5
11percent per month thereafter until paid. The taxes extended against any company
12after the same become due, with interest, shall be a lien upon all the property of the
13company prior to all other liens, claims, and demands whatsoever, except as provided
14in ss. 292.31 (8) (i) and 292.81, which and the lien may be enforced in an action in
15the name of the state in any court of competent jurisdiction against the property of
16the company within the state as an entirety.
AB68,1411 17Section 1411. 76.15 (2) of the statutes is amended to read:
AB68,910,418 76.15 (2) The power to reassess the property of any company defined in s. 76.02
19and the general property of the state, and to redetermine the average rate of
20taxation, may be exercised under sub. (1) as often as may be necessary until the
21amount of taxes legally due from any such company for any year under ss. 76.01 to
2276.26 has been finally and definitely determined. Whenever any sum or part thereof,
23levied upon any property subject to taxation under ss. 76.01 to 76.26 so set aside has
24been paid and not refunded, the payment so made shall be applied upon the
25reassessment upon the property, and the reassessment of taxes to that extent shall

1be deemed to be satisfied. When the tax roll on the reassessment is completed and
2delivered to the secretary of administration, the department shall immediately
3notify by certified mail each of the several companies taxed to pay the amount of the
4taxes extended on the tax roll within 30 days.
AB68,1412 5Section 1412. 76.639 (1) (e) of the statutes is amended to read:
AB68,910,106 76.639 (1) (e) “Credit period” means the period of 6 10 taxable years beginning
7with the taxable year in which a qualified development is placed in service. For
8purposes of this paragraph, if a qualified development consists of more than one
9building, the qualified development is placed in service in the taxable year in which
10the last building of the qualified development is placed in service.
AB68,1413 11Section 1413. 76.639 (1) (g) of the statutes is amended to read:
AB68,910,2112 76.639 (1) (g) “Qualified development” means a qualified low-income housing
13project under section 42 (g) of the Internal Revenue Code that is financed with
14tax-exempt bonds, pursuant to section 42 (i) (2) described in section 42 (h) (4) (A) of
15the Internal Revenue Code, allocated the credit under section 42 of the Internal
16Revenue Code,
and located in this state; except that the authority may waive, in the
17qualified allocation plan under section 42 (m) (1) (B) of the Internal Revenue Code,
18the requirements of tax-exempt bond financing and federal credit allocation to the
19extent the authority anticipates that sufficient volume cap under section 146 of the
20Internal Revenue Code will not be available to finance low-income housing projects
21in any year
.
AB68,1414 22Section 1414 . Chapter 77 (title) of the statutes is amended to read:
AB68,911,923 CHAPTER 77
24 TAXATION OF FOREST CROPLANDS;
25 REAL ESTATE TRANSFER FEES;

1SALES AND USE TAXES;
2 COUNTY, Municipality, AND
3 SPECIAL DISTRICT SALES AND USE
4 TAXES; MANAGED FOREST LAND;
5 ECONOMIC DEVELOPMENT SURCHARGE;
6 LOCAL FOOD AND BEVERAGE TAX;
7 LOCAL RENTAL CAR TAX; PREMIER
8 RESORT AREA TAXES; STATE RENTAL
9 VEHICLE FEE; DRY CLEANING FEES
AB68,1415 10Section 1415 . 77.25 (8m) of the statutes is amended to read:
AB68,911,1111 77.25 (8m) Between husband and wife spouses.
AB68,1416 12Section 1416. 77.51 (1fm) of the statutes is renumbered 77.51 (1fm) (intro.)
13and amended to read:
AB68,911,1814 77.51 (1fm) (intro.) “Candy" means a preparation of sugar, honey, or other
15natural or artificial sweetener combined with chocolate, fruit, nuts, or other
16ingredients or flavorings in the form of bars, drops, or pieces. “Candy" does not
17include a preparation that contains flour or that requires refrigeration. any of the
18following:
AB68,1417 19Section 1417. 77.51 (1fm) (a) of the statutes is created to read:
AB68,911,2020 77.51 (1fm) (a) A preparation that contains flour or that requires refrigeration.
AB68,1418 21Section 1418. 77.51 (1fm) (b) of the statutes is created to read:
AB68,912,322 77.51 (1fm) (b) A preparation that has as its predominant ingredient dried or
23partially dried fruit along with one or more sweeteners, and which may also contain
24other additives including oils, natural flavorings, fiber, or preservatives. This
25paragraph does not apply to a preparation that includes chocolate, nuts, yogurt, or

1a preparation that has a confectionary coating or glazing on the dried or partially
2dried fruit. For purposes of this paragraph, “dried or partially dried fruit” does not
3include fruit that has been ground, crushed, grated, flaked, pureed, or jellied.
AB68,1419 4Section 1419. 77.51 (11d) of the statutes is amended to read:
AB68,912,85 77.51 (11d) For purposes of subs. (1ag), (1f), (3pf), (7j), and (9p), and (17g) and
6ss. 77.52 (20) and (21), 77.522, 77.54 (9g), (51), (52), and (60), and 77.59 (5r), “product"
7includes tangible personal property, and items, property, and goods under s. 77.52
8(1) (b), (c), and (d), and services.
AB68,1420 9Section 1420. 77.51 (17g) of the statutes is created to read:
AB68,912,1110 77.51 (17g) “Separate and optional fee” means a fee charged to receive a
11distinct and identifiable product if either of the following applies:
AB68,912,1612 (a) The fee is in addition to fees that the seller charges for other distinct and
13identifiable products sold to the same buyer, the fee is separately set forth on the
14invoice given by the seller to the buyer, and the seller does not require the buyer to
15pay the fee if the buyer chooses not to receive the additional distinct and identifiable
16product for which the fee applies.
AB68,912,2317 (b) The seller charges a single amount for multiple distinct and identifiable
18products and offers the buyer the option of paying a lower amount if the buyer
19chooses not to receive one or more of the distinct and identifiable products. For
20purposes of this paragraph, the separate and optional fee is the single amount the
21seller charges for the multiple distinct and identifiable products less the reduced
22amount the seller charges to the buyer because the buyer chooses not to receive one
23or more of the products.
AB68,1421 24Section 1421. 77.52 (2) (a) 20. of the statutes is amended to read:
AB68,913,8
177.52 (2) (a) 20. The sale of landscaping and lawn maintenance services
2including landscape planning and counseling, lawn and garden services such as
3planting, mowing, spraying and fertilizing, and shrub and tree services. For
4purposes of this subdivision, landscaping and lawn maintenance services do not
5include planning and counseling services for the restoration, reclamation, or
6revitalization of prairie, savanna, or wetlands to improve biodiversity, the quality of
7land, soils, or water, or other ecosystem functions if the planning and counseling
8services are provided for a separate and optional fee from any other services.
AB68,1422 9Section 1422. 77.52 (2) (ag) 39. (intro.) of the statutes is amended to read:
AB68,913,1610 77.52 (2) (ag) 39. (intro.) Equipment in offices, business facilities, schools, and
11hospitals but not in residential facilities including personal residences, apartments,
12long-term care facilities, as defined under s. 16.009 (1) (em), prisons, mental health
13institutes, as defined in s. 51.01 (12), centers for the developmentally disabled, as
14defined in s. 51.01 (3), Type 1 juvenile correctional facilities, as defined in s. 938.02
15(19) (10p), or similar facilities including, by way of illustration but not of limitation,
16all of the following:
AB68,1423 17Section 1423. 77.52 (2m) (c) of the statutes is created to read:
AB68,913,2518 77.52 (2m) (c) With respect to services subject to tax under sub. (2) (a) 7., 10.,
1911., and 20. that are provided for a separate and optional fee from the planning and
20counseling services described under sub. (2) (a) 20., all tangible personal property or
21items, property, or goods under sub. (1) (b), (c), or (d) physically transferred, or
22transferred electronically, to the customer in conjunction with the provision of the
23services subject to tax under sub. (2) (a) 7., 10., 11., and 20. is a sale of tangible
24personal property or items, property, or goods separate from the selling, performing,
25or furnishing of the services.
AB68,1424
1Section 1424. 77.52 (13) of the statutes is amended to read:
AB68,914,132 77.52 (13) For the purpose of the proper administration of this section and to
3prevent evasion of the sales tax it shall be presumed that all receipts are subject to
4the tax until the contrary is established. The burden of proving that a sale of tangible
5personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services
6is not a taxable sale at retail is upon the person who makes the sale unless that
7person takes from the purchaser an electronic or a paper certificate, in a manner
8prescribed by the department, to the effect that the property, item, good, or service
9is purchased for resale or is otherwise exempt, except that no certificate is required
10for the sale of tangible personal property, or items, property, or goods under sub. (1)
11(b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10),
12(11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46),
13(51), (52), (66), and (67), and (70).
AB68,1425 14Section 1425. 77.53 (10) of the statutes is amended to read:
AB68,915,215 77.53 (10) For the purpose of the proper administration of this section and to
16prevent evasion of the use tax and the duty to collect the use tax, it is presumed that
17tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
18(d), or taxable services sold by any person for delivery in this state is sold for storage,
19use, or other consumption in this state until the contrary is established. The burden
20of proving the contrary is upon the person who makes the sale unless that person
21takes from the purchaser an electronic or paper certificate, in a manner prescribed
22by the department, to the effect that the property, or items, property, or goods under
23s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or otherwise
24exempt from the tax, except that no certificate is required for the sale of tangible
25personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or

1services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n),
2(21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), and (67), and (70).
AB68,1426 3Section 1426 . 77.54 (7) (b) 1. of the statutes is amended to read:
AB68,915,74 77.54 (7) (b) 1. The item is transferred to a child, spouse, parent, father-in-law,
5mother-in-law
parent-in-law, daughter-in-law , or son-in-law of the transferor or,
6if the item is a motor vehicle, from the transferor to a corporation owned solely by the
7transferor or by the transferor's spouse.
AB68,1427 8Section 1427. 77.54 (47) of the statutes is repealed.
AB68,1428 9Section 1428. 77.54 (56) (a) of the statutes is repealed.
AB68,1429 10Section 1429. 77.54 (56) (ad) of the statutes is created to read:
AB68,915,2111 77.54 (56) (ad) 1. The sales price from the sale of and the storage, use, or other
12consumption of a solar power system or wind energy system that produces usable
13electrical or heat energy directly from the sun or wind, if the system is capable of
14continuously producing at least 200 watts of alternating current or 600 British
15thermal units. A solar power system or wind energy system described under this
16subdivision includes tangible personal property sold with the system that is used
17primarily to store or facilitate the storage of the electrical or heat energy produced
18by the system, but does not include an uninterruptible power source that is designed
19primarily for computers. The exemption under this subdivision does not apply to
20tangible personal property designed for any use other than for a solar power system
21or wind energy system.
AB68,916,722 2. The sales price from the sale of and the storage, use, or other consumption
23of a waste energy system that produces usable electrical or heat energy directly from
24gas generated from anaerobic digestion of animal manure and other agricultural
25waste if the system is capable of continuously producing at least 200 watts of

1alternating current or 600 British thermal units. A system described under this
2subdivision includes tangible personal property sold with the system that is used
3primarily to store or facilitate the storage of the electrical or heat energy produced
4by the system, but does not include an uninterruptible power source that is designed
5primarily for computers. The exemption under this subdivision does not apply to
6tangible personal property designed for any use other than for the waste energy
7system described in this subdivision.
AB68,1430 8Section 1430. 77.54 (56) (b) of the statutes is amended to read:
AB68,916,129 77.54 (56) (b) Except for the sale of electricity or energy that is exempt from
10taxation under sub. (30), beginning on July 1, 2011, the sales price from the sale of
11and the storage, use, or other consumption of electricity or heat energy produced by
12a product system described under par. (a) (ad).
AB68,1431 13Section 1431. 77.54 (62) of the statutes is repealed.
AB68,1432 14Section 1432. 77.54 (70) of the statutes is created to read:
AB68,916,1615 77.54 (70) The sales price from the sale of and the storage, use, or other
16consumption of diapers, not including adult undergarments for incontinence.
AB68,1433 17Section 1433 . 77.54 (71) of the statutes is created to read:
AB68,916,2018 77.54 (71) The sales price from the sale of and the storage, use, or other
19consumption of usable marijuana, as defined in s. 139.97 (13), purchased by an
20individual who holds a valid certificate issued under s. 73.17 (4).
AB68,1434 21Section 1434 . Subchapter V (title) of chapter 77 [precedes 77.70] of the
22statutes is amended to read:
AB68,916,2323 CHAPTER 77
AB68,916,2424 SUBCHAPTER V
AB68,917,3
1COUNTY, municipality, AND
2 SPECIAL DISTRICT SALES AND
3 USE TAXES
AB68,1435 4Section 1435 . 77.70 (title) of the statutes is amended to read:
AB68,917,5 577.70 (title) Adoption by county or municipal ordinance.
AB68,1436 6Section 1436 . 77.70 of the statutes is renumbered 77.70 (1) and amended to
7read:
AB68,917,248 77.70 (1) Any Except as provided in sub. (2), any county desiring to impose
9county sales and use taxes under this subchapter may do so by the adoption of an
10ordinance, stating its purpose and referring to this subchapter. The rate of the tax
11imposed under this section subsection is 0.5 percent of the sales price or purchase
12price. Except as provided in s. 66.0621 (3m), the county sales and use taxes under
13this subsection
may be imposed only for the purpose of directly reducing the property
14tax levy and only in their entirety as provided in this subchapter. That ordinance
15shall be effective on the first day of January, the first day of April, the first day of July
16or the first day of October
January 1, April 1, July 1, or October 1. A certified copy
17of that ordinance shall be delivered to the secretary of revenue at least 120 days prior
18to its effective date. The repeal of any such ordinance shall be effective on December
1931. A certified copy of a repeal ordinance shall be delivered to the secretary of
20revenue at least 120 days before the effective date of the repeal. Except as provided
21under s. 77.60 (9), the department of revenue may not issue any assessment nor act
22on any claim for a refund or any claim for an adjustment under s. 77.585 after the
23end of the calendar year that is 4 years after the year in which the county has enacted
24a repeal ordinance under this section subsection.
AB68,1437 25Section 1437. 77.70 (2) of the statutes is created to read:
AB68,918,17
177.70 (2) In addition to the taxes imposed under sub. (1), a county may, by
2ordinance, impose a sales and use tax under this subchapter at the rate of 0.5 percent
3of the sales price or purchase price. An ordinance enacted under this subsection may
4not take effect unless approved by the majority of the electors of the county at a
5referendum. The revenue from the taxes imposed under this subsection may be used
6for any purpose designated by the county board or specified in the ordinance or in the
7referendum approving the ordinance. The taxes imposed under this subsection may
8be imposed only in their entirety as provided in this subchapter. If approved at a
9referendum, the ordinance shall be effective on January 1, April 1, July 1, or October
101. A certified copy of that ordinance shall be delivered to the secretary of revenue at
11least 120 days prior to its effective date. The repeal of any such ordinance shall be
12effective on December 31. A certified copy of a repeal ordinance shall be delivered
13to the secretary of revenue at least 120 days before the effective date of the repeal.
14Except as provided under s. 77.60 (9), the department of revenue may not issue any
15assessment nor act on any claim for a refund or any claim for an adjustment under
16s. 77.585 after the end of the calendar year that is 4 years after the year in which the
17county has enacted a repeal ordinance under this subsection.
AB68,1438 18Section 1438. 77.70 (3) of the statutes is created to read:
AB68,919,1219 77.70 (3) A municipality with a population exceeding 30,000, as determined by
20the 2020 federal decennial census or under s. 16.96 for 2020, may, by ordinance,
21impose a sales and use tax under this subchapter at the rate of 0.5 percent of the sales
22price or purchase price. An ordinance enacted under this subsection may not take
23effect unless approved by the majority of the electors of the municipality at a
24referendum. The revenue from the taxes imposed under this subsection may be used
25for any purpose designated by the governing body of the municipality or specified in

1the ordinance or in the referendum approving the ordinance. The taxes imposed
2under this subsection may be imposed only in their entirety as provided in this
3subchapter. If approved at a referendum, the ordinance shall be effective on January
41, April 1, July 1, or October 1. A certified copy of that ordinance shall be delivered
5to the secretary of revenue at least 120 days prior to its effective date. The repeal
6of any such ordinance shall be effective on December 31. A certified copy of a repeal
7ordinance shall be delivered to the secretary of revenue at least 120 days before the
8effective date of the repeal. Except as provided under s. 77.60 (9), the department
9of revenue may not issue any assessment nor act on any claim for a refund or any
10claim for an adjustment under s. 77.585 after the end of the calendar year that is 4
11years after the year in which the municipality has enacted a repeal ordinance under
12this subsection.
AB68,1439 13Section 1439. 77.71 (intro.) of the statutes is amended to read:
AB68,919,17 1477.71 Imposition of county, municipality, and special district sales and
15use taxes.
(intro.) Whenever a county sales and use tax ordinance is adopted under
16s. 77.70 or a special district resolution is adopted under s. 77.705 or 77.706, the
17following taxes are imposed:
AB68,1440 18Section 1440. 77.71 (1) of the statutes is amended to read:
AB68,920,419 77.71 (1) For the privilege of selling, licensing, leasing, or renting tangible
20personal property and the items, property, and goods specified under s. 77.52 (1) (b),
21(c), and (d), and for the privilege of selling, licensing, performing, or furnishing
22services a sales tax is imposed upon retailers at the rates under s. 77.70 in the case
23of a county or municipality tax or at the rate under s. 77.705 or 77.706 in the case of
24a special district tax of the sales price from the sale, license, lease, or rental of
25tangible personal property and the items, property, and goods specified under s.

177.52 (1) (b), (c), and (d), except property taxed under sub. (4), sold, licensed, leased,
2or rented at retail in the county, municipality, or special district, or from selling,
3licensing, performing, or furnishing services described under s. 77.52 (2) in the
4county, municipality, or special district.
AB68,1441 5Section 1441. 77.71 (2) of the statutes is amended to read:
AB68,920,206 77.71 (2) An excise tax is imposed at the rates under s. 77.70 in the case of a
7county or municipality tax or at the rate under s. 77.705 or 77.706 in the case of a
8special district tax of the purchase price upon every person storing, using, or
9otherwise consuming in the county, municipality, or special district tangible personal
10property, or items, property, or goods specified under s. 77.52 (1) (b), (c), or (d), or
11services if the tangible personal property, item, property, good, or service is subject
12to the state use tax under s. 77.53, except that a receipt indicating that the tax under
13sub. (1), (3), (4), or (5) has been paid relieves the buyer of liability for the tax under
14this subsection and except that if the buyer has paid a similar local tax in another
15state on a purchase of the same tangible personal property, item, property, good, or
16service that tax shall be credited against the tax under this subsection and except
17that for motor vehicles that are used for a purpose in addition to retention,
18demonstration, or display while held for sale in the regular course of business by a
19dealer the tax under this subsection is imposed not on the purchase price but on the
20amount under s. 77.53 (1m).
AB68,1442 21Section 1442. 77.71 (4) of the statutes is amended to read:
AB68,921,822 77.71 (4) An excise tax is imposed at the rates under s. 77.70 in the case of a
23county or municipality tax or at the rate under s. 77.705 or 77.706 in the case of a
24special district tax of the purchase price upon every person storing, using, or
25otherwise consuming a motor vehicle, boat, recreational vehicle, as defined in s.

1340.01 (48r), or aircraft if that property must be registered or titled with this state
2and if that property is to be customarily kept in a county or municipality that has in
3effect an ordinance under s. 77.70 or in a special district that has in effect a resolution
4under s. 77.705 or 77.706, except that if the buyer has paid a similar local sales tax
5in another state on a purchase of the same property, that tax shall be credited against
6the tax under this subsection. The lease or rental of a motor vehicle, boat,
7recreational vehicle, as defined in s. 340.01 (48r), or aircraft is not taxed under this
8subsection if the lease or rental does not require recurring periodic payments.
AB68,1443 9Section 1443. 77.71 (5) of the statutes is amended to read:
AB68,921,2210 77.71 (5) An excise tax is imposed on the purchase price for the lease or rental
11of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft
12at the rates under s. 77.70 in the case of a county or municipality tax or at the rate
13under s. 77.705 or 77.706 in the case of a special district tax upon every person
14storing, using, or otherwise consuming in the county or special district the motor
15vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that
16property must be registered or titled with this state and if the lease or rental does
17not require recurring periodic payments, except that a receipt indicating that the tax
18under sub. (1) had been paid relieves the purchaser of liability for the tax under this
19subsection and except that if the purchaser has paid a similar local tax in another
20state on the same lease or rental of such motor vehicle, boat, recreational vehicle, as
21defined in s. 340.01 (48r), or aircraft, that tax shall be credited against the tax under
22this subsection.
AB68,1444 23Section 1444. 77.76 (3) of the statutes is renumbered 77.76 (3) (a) and
24amended to read:
AB68,922,23
177.76 (3) (a) From the appropriation under s. 20.835 (4) (g), the department of
2revenue shall distribute 98.25 percent of the county taxes reported for each enacting
3county, minus the county portion of the retailers' discounts, to the county and shall
4indicate the taxes reported by each taxpayer, no later than 75 days following the last
5day of the calendar quarter in which such amounts were reported. In this subsection
6paragraph, the “county portion of the retailers' discount" is the amount determined
7by multiplying the total retailers' discount by a fraction, the numerator of which is
8the gross county sales and use taxes payable and the denominator of which is the sum
9of the gross state and county sales and use taxes payable. The county taxes
10distributed shall be increased or decreased to reflect subsequent refunds, audit
11adjustments, and all other adjustments of the county taxes previously distributed.
12Interest paid on refunds of county sales and use taxes shall be paid from the
13appropriation under s. 20.835 (4) (g) at the rate paid by this state under s. 77.60 (1)
14(a). The county may retain the amount it receives or it may distribute all or a portion
15of the amount it receives to the towns, villages, cities, and school districts in the
16county. After receiving notice from the department of revenue, a county shall
17reimburse the department for the amount by which any refunds, including interest,
18of the county's sales and use taxes that the department pays or allows in a reporting
19period exceeds the amount of the county's sales and use taxes otherwise payable to
20the county under this subsection paragraph for the same or subsequent reporting
21period. Any county receiving a report under this subsection paragraph is subject to
22the duties of confidentiality to which the department of revenue is subject under s.
2377.61 (5) and (6).
AB68,1445 24Section 1445. 77.76 (3) (b) of the statutes is created to read:
AB68,923,21
177.76 (3) (b) From the appropriation under s. 20.835 (4) (g), the department of
2revenue shall distribute 98.25 percent of the municipality taxes reported for each
3enacting municipality, minus the municipality portion of the retailers' discounts, to
4the municipality and shall indicate the taxes reported by each taxpayer, no later than
575 days following the last day of the calendar quarter in which such amounts were
6reported. In this paragraph, the “municipality portion of the retailers' discount" is
7the amount determined by multiplying the total retailers' discount by a fraction, the
8numerator of which is the gross municipality sales and use taxes payable and the
9denominator of which is the sum of the gross state and municipality sales and use
10taxes payable. The municipality taxes distributed shall be increased or decreased
11to reflect subsequent refunds, audit adjustments, and all other adjustments of the
12municipality taxes previously distributed. Interest paid on refunds of municipality
13sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (g) at the
14rate paid by this state under s. 77.60 (1) (a). After receiving notice from the
15department of revenue, a municipality shall reimburse the department for the
16amount by which any refunds, including interest, of the municipality's sales and use
17taxes that the department pays or allows in a reporting period exceeds the amount
18of the municipality's sales and use taxes otherwise payable to the municipality under
19this paragraph for the same or subsequent reporting period. Any municipality
20receiving a report under this paragraph is subject to the duties of confidentiality to
21which the department of revenue is subject under s. 77.61 (5) and (6).
AB68,1446 22Section 1446. 77.76 (4) of the statutes is amended to read:
AB68,924,323 77.76 (4) There shall be retained by the state 1.5 percent of the taxes collected
24for taxes imposed by special districts under ss. 77.705 and 77.706 and 1.75 percent
25of the taxes collected for taxes imposed by counties or municipalities under s. 77.70

1to cover costs incurred by the state in administering, enforcing, and collecting the
2tax. All interest and penalties collected shall be deposited and retained by this state
3in the general fund.
AB68,1447 4Section 1447 . 79.01 (2d) of the statutes is renumbered 79.01 (2d) (intro.) and
5amended to read:
AB68,924,96 79.01 (2d) (intro.) There is established an account in the general fund entitled
7the “County and Municipal Aid Account." The total amount to be distributed in 2011
8to counties and municipalities from the county and municipal aid account is as
9follows:
AB68,924,11 10(a) In 2011, $824,825,715 and the total amount to be distributed to counties and
11municipalities in
.
AB68,924,13 12(b) Beginning in 2012, and in each year thereafter, from the county and
13municipal aid account is
and ending in 2020, $748,075,715.
AB68,1448 14Section 1448 . 79.01 (2d) (c) of the statutes is created to read:
AB68,924,1515 79.01 (2d) (c) In 2021, $763,137,230.
AB68,1449 16Section 1449 . 79.01 (2d) (d) of the statutes is created to read:
AB68,924,1717 79.01 (2d) (d) In 2022, and in each year thereafter, $778,499,974.
AB68,1450 18Section 1450. 79.035 (5) of the statutes is renumbered 79.035 (5) (a) and
19amended to read:
AB68,924,2420 79.035 (5) (a) Except as provided in subs. (6), (7), and (8), for the distribution
21distributions beginning in 2013 and subsequent years ending in 2020, each county
22and municipality shall receive a payment under this section that is equal to the
23amount of the payment determined for the county or municipality under this section
24for 2012.
AB68,1451
1Section 1451. 79.035 (5) (a) of the statutes, as affected by 2019 Wisconsin Act
219
, section 18, and 2021 Wisconsin Act .... (this act), is repealed and recreated to read:
AB68,925,63 79.035 (5) (a) Except as provided in subs. (7) and (8), for the distributions
4beginning in 2013 and ending in 2020, each county and municipality shall receive
5a payment under this section that is equal to the amount of the payment determined
6for the county or municipality under this section for 2012.
AB68,1452 7Section 1452 . 79.035 (5) (b) of the statutes is created to read:
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