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AB245-ASA1,60,318 TAXATION OF FOREST CROPLANDS;
19 REAL ESTATE TRANSFER FEES;
20 SALES AND USE TAXES; COUNTY,
21 Municipality,
AND SPECIAL DISTRICT
22 SALES AND USE TAXES; MANAGED
23 FOREST LAND; ECONOMIC DEVELOPMENT
24 SURCHARGE; LOCAL FOOD and
25 BEVERAGE TAX; LOCAL RENTAL CAR

1TAX; PREMIER RESORT AREA TAXES;
2 STATE RENTAL VEHICLE
3 FEE; DRY CLEANING FEES
AB245-ASA1,128 4Section 128. 77.04 (1) of the statutes is amended to read:
AB245-ASA1,60,205 77.04 (1) Tax roll. The clerk on making up the tax roll shall enter as to each
6forest cropland description in a special column or some other appropriate place in
7such tax roll headed by the words “Forest Croplands" or the initials “F.C.L.", which
8shall be a sufficient designation that such description is subject to this subchapter.
9Such land shall thereafter be assessed and be subject to review under ch. 70, and
10such assessment may be used by the department of revenue in the determination of
11the tax upon withdrawal of such lands as forest croplands as provided in s. 77.10 for
12entries prior to 1972 or for any entry under s. 77.02 (4) (a). The tax upon withdrawal
13of descriptions entered as forest croplands after December 31, 1971, may be
14determined by the department of revenue by multiplying the last assessed value of
15the land prior to the time of the entry by an annual ratio computed for the state under
16sub. (2) to establish the annual assessed value of the description. No tax shall be
17levied on forest croplands except the specific annual taxes as provided, except that
18any building located on forest cropland shall be assessed as personal real property,
19subject to all laws and regulations for the assessment and taxation of general
20property.
AB245-ASA1,129 21Section 129 . 77.51 (12t) of the statutes is renumbered 77.51 (12t) (intro.) and
22amended to read:
AB245-ASA1,61,1123 77.51 (12t) (intro.) “Real property construction activities" means activities that
24occur at a site where tangible personal property or items or goods under s. 77.52 (1)
25(b) or (d) that are applied or adapted to the use or purpose to which real property is

1devoted are permanently affixed to that real property, if the intent of the person who
2affixes that property is to make a permanent accession to the real property
. “Real
3property construction activities" does not include affixing property subject to tax
4under s. 77.52 (1) (c) to real property or affixing to real property tangible personal
5property that remains tangible personal property after it is affixed. The department
6may promulgate rules to determine whether activities that occur at a site where
7tangible personal property or items or goods under s. 77.52 (1) (b) or (d) are affixed
8to real property are real property construction activities for purposes of this
9subchapter. If the classification of property or an activity is not identified by rule,
10the department's determination of whether personal property becomes a part of real
11property shall be made by considering the following criteria:
AB245-ASA1,130 12Section 130 . 77.51 (12t) (a) to (c) of the statutes are created to read:
AB245-ASA1,61,1313 77.51 (12t) (a) Actual physical annexation to the real property.
AB245-ASA1,61,1514 (b) Application or adaptation to the use or purpose to which the real property
15is devoted.
AB245-ASA1,61,1716 (c) An intention on the part of the person making the annexation to make a
17permanent accession to the real property.
AB245-ASA1,131 18Section 131 . 77.54 (20n) (d) 2. of the statutes is amended to read:
AB245-ASA1,61,2219 77.54 (20n) (d) 2. The retailer manufactures the prepared food in a building
20on real property assessed as manufacturing property under s. 70.995, or that would
21be assessed as manufacturing property under s. 70.995 if the building real property
22was located in this state.
AB245-ASA1,132 23Section 132 . 77.54 (20n) (d) 3. of the statutes is amended to read:
AB245-ASA1,61,2524 77.54 (20n) (d) 3. The retailer makes no retail sales of prepared food at the
25building location described in subd. 2.
AB245-ASA1,133
1Section 133. 77.54 (57d) (b) 1. of the statutes is amended to read:
AB245-ASA1,62,32 77.54 (57d) (b) 1. A person engaged in manufacturing in this state at a building
3on real property assessed under s. 70.995.
AB245-ASA1,134 4Section 134 . Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes
5is amended to read:
AB245-ASA1,62,66 CHAPTER 77
AB245-ASA1,62,77 SUBCHAPTER V
AB245-ASA1,62,108 COUNTY, municipality, AND
9 SPECIAL DISTRICT SALES
10 AND USE TAXES
AB245-ASA1,135 11Section 135 . 77.70 of the statutes is renumbered 77.70 (1) and amended to
12read:
AB245-ASA1,63,413 77.70 (1) Any Except as provided in sub. (2), any county desiring to may impose
14county sales and use taxes under this subchapter may do so by the adoption of an
15ordinance, stating its purpose and referring to this subchapter. The rate of the tax
16imposed under this section subsection is 0.5 percent of the sales price or purchase
17price. Except as provided in s. 66.0621 (3m), the county sales and use taxes imposed
18under this subsection
may be imposed only for the purpose of directly reducing the
19property tax levy and only in their entirety as provided in this subchapter. That
20ordinance shall be effective on the first day of January, the first day of April, the first
21day of July or the first day of October
January 1, April 1, July 1, or October 1. A
22certified copy of that ordinance shall be delivered to the secretary of revenue at least
23120 days prior to its effective date. The repeal of any such ordinance shall be effective
24on December 31. A certified copy of a repeal ordinance shall be delivered to the
25secretary of revenue at least 120 days before the effective date of the repeal. Except

1as provided under s. 77.60 (9), the department of revenue may not issue any
2assessment nor or act on any claim for a refund or any claim for an adjustment under
3s. 77.585 after the end of the calendar year that is 4 years after the year in which the
4county has enacted a repeal ordinance under this section subsection.
AB245-ASA1,136 5Section 136 . 77.70 (2) of the statutes is created to read:
AB245-ASA1,63,186 77.70 (2) In addition to the taxes imposed under sub. (1), a county in which a
71st class city is located may adopt an ordinance to impose sales and use taxes under
8this subchapter at the rate of 0.5 percent of the sales price or purchase price. An
9ordinance adopted under this subsection shall be effective on January 1, April 1, July
101, or October 1 and the taxes shall be imposed only in their entirety as provided in
11this subchapter. A certified copy of the ordinance shall be delivered to the secretary
12of revenue at least 120 days prior to its effective date. The repeal of any such
13ordinance shall be effective on December 31. A certified copy of a repeal ordinance
14shall be delivered to the secretary of revenue at least 120 days before the effective
15date of the repeal. Except as provided under s. 77.60 (9), the department of revenue
16may not issue any assessment or act on any claim for a refund or any claim for an
17adjustment under s. 77.585 after the end of the calendar year that is 4 years after
18the year in which the county has enacted a repeal ordinance under this subsection.
AB245-ASA1,137 19Section 137 . 77.701 of the statutes is created to read:
AB245-ASA1,64,7 2077.701 Adoption by municipal ordinance. A 1st class city may adopt an
21ordinance to impose a sales and use tax under this subchapter at the rate of 2.0
22percent of the sales price or purchase price. An ordinance adopted under this section
23shall be effective on January 1, April 1, July 1, or October 1, and the taxes shall be
24imposed only in their entirety as provided in this subchapter. A certified copy of the
25ordinance shall be delivered to the secretary of revenue at least 120 days prior to its

1effective date. The repeal of any such ordinance shall be effective on December 31.
2A certified copy of a repeal ordinance shall be delivered to the secretary of revenue
3at least 120 days before the effective date of the repeal. Except as provided under
4s. 77.60 (9), the department of revenue may not issue any assessment or act on any
5claim for a refund or any claim for an adjustment under s. 77.585 after the end of the
6calendar year that is 4 years after the year in which the city has enacted a repeal
7ordinance under this section.
AB245-ASA1,138 8Section 138. 77.71 of the statutes is amended to read:
AB245-ASA1,64,12 977.71 Imposition of county, municipality, and special district sales and
10use taxes.
Whenever a county sales and use tax ordinance is adopted under s. 77.70
11or 77.701 or a special district resolution is adopted under s. 77.705 or 77.706, the
12following taxes are imposed:
AB245-ASA1,64,23 13(1) For the privilege of selling, licensing, leasing, or renting tangible personal
14property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and
15(d), and for the privilege of selling, licensing, performing, or furnishing services a
16sales tax is imposed upon retailers at the rates under s. 77.70 in the case of a county
17tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under
18s. 77.705 or 77.706 in the case of a special district tax of the sales price from the sale,
19license, lease, or rental of tangible personal property and the items, property, and
20goods specified under s. 77.52 (1) (b), (c), and (d), except property taxed under sub.
21(4), sold, licensed, leased, or rented at retail in the county, municipality, or special
22district, or from selling, licensing, performing, or furnishing services described under
23s. 77.52 (2) in the county, municipality, or special district.
AB245-ASA1,65,13 24(2) An excise tax is imposed at the rates under s. 77.70 in the case of a county
25tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under

1s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every
2person storing, using, or otherwise consuming in the county, municipality, or special
3district tangible personal property, or items, property, or goods specified under s.
477.52 (1) (b), (c), or (d), or services if the tangible personal property, item, property,
5good, or service is subject to the state use tax under s. 77.53, except that a receipt
6indicating that the tax under sub. (1), (3), (4), or (5) has been paid relieves the buyer
7of liability for the tax under this subsection and except that if the buyer has paid a
8similar local tax in another state on a purchase of the same tangible personal
9property, item, property, good, or service that tax shall be credited against the tax
10under this subsection and except that for motor vehicles that are used for a purpose
11in addition to retention, demonstration, or display while held for sale in the regular
12course of business by a dealer the tax under this subsection is imposed not on the
13purchase price but on the amount under s. 77.53 (1m).
AB245-ASA1,65,25 14(3) An excise tax is imposed upon a contractor engaged in construction
15activities within the county or special district at the rates under s. 77.70 in the case
16of a county tax, at the rate under s. 77.701 in the case of a municipality tax, or at the
17rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price
18of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c),
19or (d) that are used in constructing, altering, repairing, or improving real property
20and that became a component part of real property in that county , municipality, or
21special district, except that if the contractor has paid the sales tax of a county,
22municipality,
or special district in this state on that tangible personal property, item,
23property, or good, or has paid a similar local sales tax in another state on a purchase
24of the same tangible personal property, item, property, or good, that tax shall be
25credited against the tax under this subsection.
AB245-ASA1,66,13
1(4) An excise tax is imposed at the rates under s. 77.70 in the case of a county
2tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under
3s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every
4person storing, using, or otherwise consuming a motor vehicle, boat, recreational
5vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be registered
6or titled with this state and if that property is to be customarily kept in a county that
7has in effect an ordinance under s. 77.70, in a municipality that has in effect an
8ordinance under s. 77.701,
or in a special district that has in effect a resolution under
9s. 77.705 or 77.706, except that if the buyer has paid a similar local sales tax in
10another state on a purchase of the same property, that tax shall be credited against
11the tax under this subsection. The lease or rental of a motor vehicle, boat,
12recreational vehicle, as defined in s. 340.01 (48r), or aircraft is not taxed under this
13subsection if the lease or rental does not require recurring periodic payments.
AB245-ASA1,67,2 14(5) An excise tax is imposed on the purchase price for the lease or rental of a
15motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft at
16the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701 in the
17case of a municipality tax,
or at the rate under s. 77.705 or 77.706 in the case of a
18special district tax upon every person storing, using, or otherwise consuming in the
19county, municipality, or special district the motor vehicle, boat, recreational vehicle,
20as defined in s. 340.01 (48r), or aircraft if that property must be registered or titled
21with this state and if the lease or rental does not require recurring periodic
22payments, except that a receipt indicating that the tax under sub. (1) had been paid
23relieves the purchaser of liability for the tax under this subsection and except that
24if the purchaser has paid a similar local tax in another state on the same lease or

1rental of such motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r),
2or aircraft, that tax shall be credited against the tax under this subsection.
AB245-ASA1,139 3Section 139. 77.73 (2), (2m) and (3) of the statutes are amended to read:
AB245-ASA1,67,12 477.73 (2) Counties, municipalities, and special districts do not have
5jurisdiction to impose the tax under s. 77.71 (2) in regard to items, property, and
6goods under s. 77.52 (1) (b), (c), and (d), and tangible personal property, except
7snowmobiles, trailers, semitrailers, limited use off-highway motorcycles, as defined
8in s. 23.335 (1) (o), all-terrain vehicles, and utility terrain vehicles, purchased in a
9sale that is consummated in another county, municipality, or special district in this
10state that does not have in effect an ordinance or resolution imposing the taxes under
11this subchapter and later brought by the buyer into the county, municipality, or
12special district that has imposed a tax under s. 77.71 (2).
AB245-ASA1,67,19 13(2m) Counties, municipalities, and special districts do not have jurisdiction to
14impose the tax under s. 77.71 (5) with regard to the lease or rental of a motor vehicle,
15boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if the lease or
16rental does not require recurring periodic payments and if the purchaser received the
17property in another county, municipality, or special district in this state and then
18brings the property into a county, municipality, or special district that imposes the
19tax under s. 77.71 (5).
AB245-ASA1,68,4 20(3) Counties, municipalities, and special districts have jurisdiction to impose
21the taxes under this subchapter on retailers who file, or who are required to file, an
22application under s. 77.52 (7) or who register, or who are required to register, under
23s. 77.53 (9) or (9m), regardless of whether such retailers are engaged in business in
24the county, municipality, or special district, as provided in s. 77.51 (13g). A retailer
25who files, or is required to file, an application under s. 77.52 (7) or who registers, or

1is required to register, under s. 77.53 (9) or (9m) shall collect, report, and remit to the
2department the taxes imposed under this subchapter for all counties , municipalities,
3or special districts that have an ordinance or resolution imposing the taxes under
4this subchapter.
AB245-ASA1,140 5Section 140. 77.75 of the statutes is amended to read:
AB245-ASA1,68,10 677.75 Reports. Every person subject to county, municipality, or special district
7sales and use taxes shall, for each reporting period, record that person's sales made
8in the county, municipality, or special district that has imposed those taxes
9separately from sales made elsewhere in this state and file a report as prescribed by
10the department of revenue.
AB245-ASA1,141 11Section 141. 77.76 (1) of the statutes is amended to read:
AB245-ASA1,68,1812 77.76 (1) The department of revenue shall have full power to levy, enforce, and
13collect county, municipality, and special district sales and use taxes and may take any
14action, conduct any proceeding, impose interest and penalties, and in all respects
15proceed as it is authorized to proceed for the taxes imposed by subch. III. The
16department of transportation and the department of natural resources may
17administer the county, municipality, and special district sales and use taxes in regard
18to items under s. 77.61 (1).
AB245-ASA1,142 19Section 142. 77.76 (2) of the statutes is amended to read:
AB245-ASA1,68,2320 77.76 (2) Judicial and administrative review of departmental determinations
21shall be as provided in subch. III for state sales and use taxes, and no county,
22municipality,
or special district may intervene in any matter related to the levy,
23enforcement, and collection of the taxes under this subchapter.
AB245-ASA1,143 24Section 143. 77.76 (3) of the statutes is amended to read:
AB245-ASA1,69,23
177.76 (3) 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,
6the “county portion of the retailers' discount" is the amount determined by
7multiplying the total retailers' discount by a fraction the numerator of which is the
8gross 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 Except as provided in s. 77.70 (2), a county may retain the amount it receives
15or it may distribute all or a portion of the amount it receives to the towns, villages,
16cities, and school districts in the county. After receiving notice from the department
17of revenue, a county shall reimburse the department for the amount by which any
18refunds, including interest, of the county's sales and use taxes that the department
19pays or allows in a reporting period exceeds the amount of the county's sales and use
20taxes otherwise payable to the county under this subsection for the same or
21subsequent reporting period. Any county receiving a report under this subsection
22is subject to the duties of confidentiality to which the department of revenue is
23subject under s. 77.61 (5) and (6).
AB245-ASA1,144 24Section 144 . 77.76 (3r) of the statutes is created to read:
AB245-ASA1,70,15
177.76 (3r) The department shall distribute 98.25 percent of the municipality
2taxes reported for each enacting municipality, minus the municipality portion of the
3retailers' discounts, to the municipality and shall indicate the taxes reported by each
4taxpayer, no later than 75 days following the last day of the calendar quarter in which
5such amounts were reported. In this subsection, the “municipality portion of the
6retailers' discount" is the amount determined by multiplying the total retailers'
7discount by a fraction the numerator of which is the gross municipality sales and use
8taxes payable and the denominator of which is the sum of the gross state and
9municipality sales and use taxes payable. The municipality taxes distributed shall
10be increased or decreased to reflect subsequent refunds, audit adjustments, and all
11other adjustments of the municipality taxes previously distributed. Interest paid on
12refunds of municipality sales and use taxes shall be paid at the rate paid by this state
13under s. 77.60 (1) (a). Any municipality receiving a report under this subsection is
14subject to the duties of confidentiality to which the department of revenue is subject
15under s. 77.61 (5) and (6).
AB245-ASA1,145 16Section 145. 77.76 (4) of the statutes is amended to read:
AB245-ASA1,70,2217 77.76 (4) There shall be retained by the state 1.5 percent of the taxes collected
18for taxes imposed by special districts under ss. 77.705 and 77.706 and 1.75 percent
19of the taxes collected for taxes imposed by counties under s. 77.70 and for taxes
20imposed by municipalities under s. 77.701
to cover costs incurred by the state in
21administering, enforcing, and collecting the tax. All interest and penalties collected
22shall be deposited and retained by this state in the general fund.
AB245-ASA1,146 23Section 146. 77.77 (1) (a) of the statutes is amended to read:
AB245-ASA1,71,724 77.77 (1) (a) The sales price from services subject to the tax under s. 77.52 (2)
25or the lease, rental, or license of tangible personal property and property, items, and

1goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under this
2subchapter, and the incremental amount of tax caused by a rate increase applicable
3to those services, leases, rentals, or licenses is due, beginning with the first billing
4period starting on or after the effective date of the county ordinance, municipal
5ordinance,
special district resolution, or rate increase, regardless of whether the
6service is furnished or the property, item, or good is leased, rented, or licensed to the
7customer before or after that date.
AB245-ASA1,147 8Section 147. 77.77 (1) (b) of the statutes is amended to read:
AB245-ASA1,71,179 77.77 (1) (b) The sales price from services subject to the tax under s. 77.52 (2)
10or the lease, rental, or license of tangible personal property and property, items, and
11goods specified under s. 77.52 (1) (b), (c), and (d) is not subject to the taxes under this
12subchapter, and a decrease in the tax rate imposed under this subchapter on those
13services first applies, beginning with bills rendered on or after the effective date of
14the repeal or sunset of a county ordinance, municipal ordinance, or special district
15resolution imposing the tax or other rate decrease, regardless of whether the service
16is furnished or the property, item, or good is leased, rented, or licensed to the
17customer before or after that date.
AB245-ASA1,148 18Section 148. 77.77 (3) of the statutes is amended to read:
AB245-ASA1,72,319 77.77 (3) The sale of building materials to contractors engaged in the business
20of constructing, altering, repairing or improving real estate for others is not subject
21to the taxes under this subchapter, and the incremental amount of tax caused by the
22rate increase applicable to those materials is not due, if the materials are affixed and
23made a structural part of real estate, and the amount payable to the contractor is
24fixed without regard to the costs incurred in performing a written contract that was
25irrevocably entered into prior to the effective date of the county ordinance, municipal

1ordinance,
special district resolution, or rate increase or that resulted from the
2acceptance of a formal written bid accompanied by a bond or other performance
3guaranty that was irrevocably submitted before that date.
AB245-ASA1,149 4Section 149. 77.78 of the statutes is amended to read:
AB245-ASA1,72,12 577.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle,
6as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain
7vehicle, off-highway motorcycle, as defined in s. 23.335 (1) (q), or aircraft that is
8required to be registered by this state may be registered or titled by this state unless
9the registrant files a sales and use tax report and pays the county tax, municipal tax,
10and special district tax at the time of registering or titling to the state agency that
11registers or titles the property. That state agency shall transmit those tax revenues
12to the department of revenue.
AB245-ASA1,150 13Section 150 . 77.84 (1) of the statutes is amended to read:
AB245-ASA1,72,2114 77.84 (1) Tax roll. Each clerk of a municipality in which the land is located
15shall enter in a special column or other appropriate place on the tax roll the
16description of each parcel of land designated as managed forest land, and shall
17specify, by the designation “MFL-O" or “MFL-C", the acreage of each parcel that is
18designated open or closed under s. 77.83. The land shall be assessed and is subject
19to review under ch. 70. Except as provided in this subchapter, no tax may be levied
20on managed forest land, except that any building, improvements, and fixtures on
21managed forest land is subject to taxation as personal real property under ch. 70.
AB245-ASA1,151 22Section 151 . 78.55 (1) of the statutes is amended to read:
AB245-ASA1,72,2423 78.55 (1) “Air carrier company" has the meaning given in s. 70.11 (42) (a) 1.
2476.02 (1).
AB245-ASA1,152 25Section 152. 79.015 of the statutes is amended to read:
AB245-ASA1,73,4
179.015 Statement of estimated payments. The department of revenue, on
2or before September 15 of each year, shall provide to each municipality and county
3a statement of estimated payments to be made in the next calendar year to the
4municipality or county under ss. 79.035, 79.036, 79.04, and 79.05.
AB245-ASA1,153 5Section 153. 79.02 (2) (b) of the statutes is amended to read:
AB245-ASA1,73,116 79.02 (2) (b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall
7equal 15 percent of the municipality's or county's estimated payments under ss.
879.035 and 79.04, 50 percent of the municipality's or county's estimated payments
9under s. 79.036,
and 100 percent of the municipality's estimated payments under s.
1079.05. Upon certification by the department of revenue, the estimated payment
11under s. 79.05 may be distributed before the 4th Monday in July.
AB245-ASA1,154 12Section 154. 79.02 (3) (a) of the statutes is renumbered 79.02 (3) and amended
13to read:
AB245-ASA1,73,1714 79.02 (3) Subject to s. 59.605 (4), payments to each municipality and county in
15November shall equal that municipality's or county's entitlement under ss. 79.035,
1679.036, 79.04, and 79.05 for the current year, minus the amount distributed to the
17municipality or county under sub. (2) (b).
AB245-ASA1,155 18Section 155. 79.036 of the statutes is created to read:
AB245-ASA1,73,22 1979.036 Supplemental county and municipal aid. (1) In this section,
20“qualifying public safety expenditures” means amounts expended by a county or
21municipality for the purposes of law enforcement, fire protection, or ambulance and
22emergency medical services, as reported to the department under s. 73.10.
AB245-ASA1,73,25 23(2) (a) Beginning with the distributions in 2024, each county shall receive in
24each year a payment equal to the sum of the amounts determined under pars. (b),
25(c), and (d) from the supplemental county aid account.
AB245-ASA1,74,2
1(b) Each county shall receive an amount equal to 10 percent of the amount
2received by the county in that year under s. 79.035.
AB245-ASA1,74,93 (c) Each county shall receive a public safety matching aid payment under this
4paragraph. The total amount to be distributed to counties under this paragraph is
5an amount equal to 60 percent of the difference resulting from subtracting the total
6amount distributed to counties under par. (b) from the amount for the year in the
7supplemental county aid account under s. 25.491 (2). The department of revenue
8shall calculate the payment under this paragraph for each county as the sum of the
9following amounts:
AB245-ASA1,74,1010 1. Ten thousand dollars.
AB245-ASA1,74,1111 2. The amount calculated as follows:
AB245-ASA1,74,1312 a. Subtract the total amount to be distributed to counties under subd. 1. from
13the total amount to be distributed to counties under this paragraph.
AB245-ASA1,74,1514 b. Divide the amount determined under subd. 2. a. by the most recent 3-year
15average of total qualifying public safety expenditures by all counties in the state.
AB245-ASA1,74,1716 c. Multiply the amount determined under subd. 2. b. by the most recent 3-year
17average of qualifying public safety expenditures for the county.
AB245-ASA1,74,2318 (d) Each county shall receive a per capita aid payment under this paragraph.
19The total amount to be distributed to counties under this paragraph is an amount
20equal to 40 percent of the difference resulting from subtracting the total amount
21distributed to counties under par. (b) from the amount for the year in the
22supplemental county aid account under s. 25.491 (2). Each county shall receive a
23payment under this paragraph calculated as follows:
AB245-ASA1,74,2524 1. Divide the total amount to be distributed to counties under this paragraph
25by the state's total population.
AB245-ASA1,75,1
12. Multiply the amount determined under subd. 1. by the county's population.
AB245-ASA1,75,5 2(3) (a) Beginning with the distributions in 2024, subject to par. (e) 1. b., each
3municipality shall receive in each year a payment equal to the sum of the amounts
4determined under pars. (b), (c), (d), and (e) from the supplemental municipal aid
5account.
AB245-ASA1,75,76 (b) Each municipality shall receive an amount equal to 10 percent of the
7amount received by the municipality in that year under s. 79.035.
AB245-ASA1,75,148 (c) Each municipality shall receive a public safety matching aid payment under
9this paragraph. The total amount to be distributed to municipalities under this
10paragraph is an amount equal to 60 percent of the difference resulting from
11subtracting the total amount distributed to municipalities under par. (b) from the
12amount for the year in the supplemental municipal aid account under s. 25.491 (3).
13The department of revenue shall calculate the payment under this paragraph for
14each municipality as the sum of the following amounts:
AB245-ASA1,75,1515 1. Ten thousand dollars.
AB245-ASA1,75,1616 2. The amount calculated as follows:
AB245-ASA1,75,1817 a. Subtract the total amount to be distributed to municipalities under subd. 1.
18from the total amount to be distributed to municipalities under this paragraph.
AB245-ASA1,75,2119 b. Divide the amount determined under subd. 2. a. by the most recent 3-year
20average of total qualifying public safety expenditures by all municipalities in the
21state.
AB245-ASA1,75,2322 c. Multiply the amount determined under subd. 2. b. by the most recent 3-year
23average of qualifying public safety expenditures for the municipality.
AB245-ASA1,76,524 (d) Each municipality shall receive a per capita aid payment under this
25paragraph. The total amount to be distributed to municipalities under this

1paragraph is an amount equal to 40 percent of the difference resulting from
2subtracting the total amount distributed to municipalities under par. (b) from the
3amount for the year in the supplemental municipal aid account under s. 25.491 (3).
4Each municipality shall receive a payment under this paragraph calculated as
5follows:
AB245-ASA1,76,76 1. Divide the total amount to be distributed to municipalities under this
7paragraph by the state's total population.
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