AB245-ASA2,109
20Section
109. 73.01 (5) (a) of the statutes is amended to read:
AB245-ASA2,47,521
73.01
(5) (a) Any person who is aggrieved by a determination of the state board
22of assessors under s. 70.995
(5n) or (8) or who has filed a petition for redetermination
23with the department of revenue and who is aggrieved by the redetermination of the
24department of revenue may, within 60 days of the determination of the state board
25of assessors or of the department of revenue or, in all other cases, within 60 days after
1the redetermination but not thereafter, file with the clerk of the commission a
2petition for review of the action of the department of revenue and the number of
3copies of the petition required by rule adopted by the commission. Any person who
4is aggrieved by a determination of the department of transportation under s. 341.405
5or 341.45 may, within 30 days after the determination of the department of
6transportation, file with the clerk of the commission a petition for review of the action
7of the department of transportation and the number of copies of the petition required
8by rule adopted by the commission. If a municipality appeals, its appeal shall set
9forth that the appeal has been authorized by an order or resolution of its governing
10body and the appeal shall be verified by a member of that governing body as
11pleadings in courts of record are verified. The clerk of the commission shall transmit
12one copy to the department of revenue, or to the department of transportation, and
13to each party. In the case of appeals from manufacturing property assessments, the
14person assessed shall be a party to a proceeding initiated by a municipality. At the
15time of filing the petition, the petitioner shall pay to the commission a $25 filing fee.
16The commission shall deposit the fee in the general fund. Within 30 days after such
17transmission the department of revenue, except for petitions objecting to
18manufacturing property assessments, or the department of transportation, shall file
19with the clerk of the commission an original and the number of copies of an answer
20to the petition required by rule adopted by the commission and shall serve one copy
21on the petitioner or the petitioner's attorney or agent. Within 30 days after service
22of the answer, the petitioner may file and serve a reply in the same manner as the
23petition is filed. Any person entitled to be heard by the commission under s. 76.38
24(12) (a), 1993 stats., or s. 76.39 (4) (c) or 76.48 may file a petition with the commission
25within the time and in the manner provided for the filing of petitions in income or
1franchise tax cases. Such papers may be served as a circuit court summons is served
2or by certified mail. For the purposes of this subsection, a petition for review is
3considered timely filed if mailed by certified mail in a properly addressed envelope,
4with postage duly prepaid, which envelope is postmarked before midnight of the last
5day for filing.
AB245-ASA2,110
6Section
110. 73.03 (77) of the statutes is created to read:
AB245-ASA2,47,97
73.03
(77) To annually produce a comparative local government spending
8report from information received under s. 73.10 and to create and maintain a web
9page on its Internet site to display the information contained in the report.
AB245-ASA2,111
10Section 111
. 76.02 (1) of the statutes is amended to read:
AB245-ASA2,47,1611
76.02
(1) “Air carrier company" means any person engaged in the business of
12transportation in aircraft of persons or property for hire on regularly scheduled
13flights, except an air carrier company whose property is exempt from taxation under
14s.
70.11 (42) (b) 76.074 (2). In this subsection, “aircraft" means a completely equipped
15operating unit, including spare flight equipment, used as a means of conveyance in
16air commerce.
AB245-ASA2,112
17Section 112
. 76.025 (5) of the statutes is created to read:
AB245-ASA2,47,2118
76.025
(5) Nothing in this chapter or ch. 70 shall be construed as providing an
19exemption for personal property for entities regulated under this chapter, except for
20the exemptions under ss. 70.11 (21), (39), and (39m), 70.112 (4) (b) and (5), and
2176.074, and for such motor vehicles as are exempt under s. 70.112 (5).
AB245-ASA2,113
22Section 113
. 76.03 (1) of the statutes is amended to read:
AB245-ASA2,48,223
76.03
(1) The property, both real and personal, including all rights, franchises
24and privileges used in and necessary to the prosecution of the business of any
1company enumerated in s. 76.02
shall be deemed personal property for the purposes
2of taxation, and shall be valued and assessed together as a unit.
AB245-ASA2,114
3Section
114. 76.07 (2) of the statutes is amended to read:
AB245-ASA2,48,234
76.07
(2) Relation to state valuation; description. The value of the property
5of each
of said companies company for assessment shall be made on the same basis
6and for the same period of time, as near as may be, as the value of the general
7property of the state is ascertained and determined. The department shall prepare
8an assessment roll and place thereon after the name of each
of said companies 9company assessed, the following general description of the property of such company,
10to wit which the department shall deem and hold to include the entire property and
11franchises of the company specified and all title and interest therein: “
Real estate,
12right-of-way, tracks, stations, terminals, appurtenances,
rolling stock, equipment, 13franchises
, and all other real estate and personal property of
said the company," in
14the case of railroads, and “Real estate, right-of-way, poles, wires, conduits, cables,
15devices, appliances, instruments, franchises
, and all other real and personal
16property of
said the company," in the case of conservation and regulation companies,
17and “Real estate, appurtenances, rolling stock, equipment, franchises, and all other
18real estate and personal property of
said the company," in the case of air carrier
19companies, and “Land and land rights, structures, improvements, mains, pumping
20and regulation equipment, services, appliances, instruments, franchises
, and all
21other real and personal property of
said the company," in the case of pipeline
22companies
, which description shall be deemed and held to include the entire property
23and franchises of the company specified and all title and interest therein.
AB245-ASA2,115
24Section
115. 76.07 (4g) (a) 10. of the statutes is amended to read:
AB245-ASA2,49,3
176.07
(4g) (a) 10. Determine the depreciated cost of
road real property owned
2or rented by the company and used in the operation of the company's business in this
3state.
AB245-ASA2,116
4Section
116. 76.07 (4g) (a) 11. and 12. of the statutes are repealed.
AB245-ASA2,117
5Section
117. 76.07 (4g) (a) 13. of the statutes is amended to read:
AB245-ASA2,49,76
76.07
(4g) (a) 13. Divide the
sum of the amounts under subds. 10. and 12. 7amount under subd. 10. by the depreciated cost of
road real property everywhere.
AB245-ASA2,118
8Section 118
. 76.074 of the statutes is created to read:
AB245-ASA2,49,9
976.074 Property exempt from assessment. (1) In this section:
AB245-ASA2,49,1310
(a) Notwithstanding s. 76.02, “air carrier company" means any person engaged
11in the business of transportation in aircraft of persons or property for hire on
12regularly scheduled flights. In this paragraph, “aircraft" has the meaning given in
13s. 76.02 (1).
AB245-ASA2,49,1414
(b) “Hub facility" means any of the following:
AB245-ASA2,49,1915
1. A facility at an airport from which an air carrier company operated at least
1645 common carrier departing flights each weekday in the prior year and from which
17it transported passengers to at least 15 nonstop destinations, as defined by rule by
18the department, or transported cargo to nonstop destinations, as defined by rule by
19the department.
AB245-ASA2,49,2320
2. An airport or any combination of airports in this state from which an air
21carrier company cumulatively operated at least 20 common carrier departing flights
22each weekday in the prior year, if the air carrier company's headquarters, as defined
23by rule by the department, is in this state.
AB245-ASA2,50,3
1(2) Property owned by an air carrier company that operates a hub facility in
2this state, if the property is used in the operation of the air carrier company, is exempt
3from taxation under this subchapter and from local assessment and taxation.
AB245-ASA2,50,6
4(3) For assessments after January 1, 2024, the personal property, as defined
5in s. 70.04, of a railroad company is exempt from taxation under this subchapter and
6from local assessment and taxation.
AB245-ASA2,119
7Section
119. 76.125 (1) of the statutes is amended to read:
AB245-ASA2,50,138
76.125
(1) Using the statement of assessments under s. 70.53 and the
9statement of taxes under s. 69.61, the department shall determine the net rate of
10taxation of commercial property under s. 70.32 (2) (a) 2.
, and of manufacturing
11property under s. 70.32 (2) (a) 3.
and of personal property under s. 70.30 as provided
12in subs. (2) to (6). The department shall enter that rate on the records of the
13department.
AB245-ASA2,120
14Section 120
. 76.24 (2) (a) of the statutes is amended to read:
AB245-ASA2,50,2515
76.24
(2) (a) All taxes paid by any railroad company derived from or
16apportionable to repair facilities, docks, ore yards, piers, wharves, grain elevators,
17and their approaches, or car ferries on the basis of the separate valuation provided
18for in s. 76.16, shall be distributed annually from the transportation fund to the
19towns, villages, and cities in which they are located, pursuant to certification made
20by the department of revenue on or before August 15. Beginning with amounts
21distributed in
2011 2024, the amount distributed to any town, village, or city under
22this paragraph may not be less than the amount distributed to it in
2010 2023 under
23this paragraph.
Beginning with amounts distributed in 2025, the amount
24distributed to any town, village, or city under this paragraph may not be less than
25the amount distributed in 2024.
AB245-ASA2,121
1Section
121. 76.31 of the statutes is amended to read:
AB245-ASA2,51,9
276.31 Determination of ad valorem tax receipts for hub facility
3exemptions. By July 1, 2004, and every Annually, by July 1
thereafter, the
4department shall determine the total amount of the tax imposed under subch. I of
5ch. 76 that was paid by each air carrier company, as defined in s.
70.11 (42) (a) 1. 76.02
6(1), whose property is exempt from taxation under s.
70.11 (42) (b) 76.074 (2) for the
7most recent taxable year that the air carrier company paid the tax imposed under
8subch. I of ch. 76. The total amount determined under this section shall be
9transferred under s. 20.855 (4) (fm) to the transportation fund.
AB245-ASA2,123
11Section
123. 76.82 of the statutes is amended to read:
AB245-ASA2,51,15
1276.82 Assessment. The department
, using the methods that it uses to assess
13property under s. 70.995, shall assess the property that is taxable under s. 76.81
,
14including property that is exempt under s. 70.11 (27) from the tax under ch. 70, at
15its value as of January 1.
AB245-ASA2,124
16Section 124
. Chapter 77 (title) of the statutes is amended to read:
AB245-ASA2,52,318
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-ASA2,125
4Section
125. 77.04 (1) of the statutes is amended to read:
AB245-ASA2,52,205
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-ASA2,126
21Section 126
. 77.51 (12t) of the statutes is renumbered 77.51 (12t) (intro.) and
22amended to read:
AB245-ASA2,53,1123
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-ASA2,127
12Section 127
. 77.51 (12t) (a) to (c) of the statutes are created to read:
AB245-ASA2,53,1313
77.51
(12t) (a) Actual physical annexation to the real property.
AB245-ASA2,53,1514
(b) Application or adaptation to the use or purpose to which the real property
15is devoted.
AB245-ASA2,53,1716
(c) An intention on the part of the person making the annexation to make a
17permanent accession to the real property.
AB245-ASA2,128
18Section 128
. 77.54 (20n) (d) 2. of the statutes is amended to read:
AB245-ASA2,53,2219
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-ASA2,129
23Section 129
. 77.54 (20n) (d) 3. of the statutes is amended to read:
AB245-ASA2,53,2524
77.54
(20n) (d) 3. The retailer makes no retail sales of prepared food at the
25building location described in subd. 2.
AB245-ASA2,130
1Section
130. 77.54 (57d) (b) 1. of the statutes is amended to read:
AB245-ASA2,54,32
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-ASA2,131
4Section 131
. Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes
5is amended to read:
AB245-ASA2,54,108
COUNTY
, municipality, AND
9
SPECIAL DISTRICT SALES
10
AND USE TAXES
AB245-ASA2,132
11Section 132
. 77.70 of the statutes is renumbered 77.70 (1) and amended to
12read:
AB245-ASA2,55,413
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-ASA2,133
5Section 133
. 77.70 (2) of the statutes is created to read:
AB245-ASA2,55,186
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-ASA2,134
19Section 134
. 77.701 of the statutes is created to read:
AB245-ASA2,56,7
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-ASA2,135
8Section
135. 77.71 of the statutes is amended to read:
AB245-ASA2,56,12
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-ASA2,56,23
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-ASA2,57,13
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-ASA2,57,25
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-ASA2,58,13
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-ASA2,59,2
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-ASA2,136
3Section
136. 77.73 (2), (2m) and (3) of the statutes are amended to read:
AB245-ASA2,59,12
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-ASA2,59,19
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-ASA2,60,4
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-ASA2,137
5Section
137. 77.75 of the statutes is amended to read:
AB245-ASA2,60,10
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-ASA2,138
11Section
138. 77.76 (1) of the statutes is amended to read:
AB245-ASA2,60,1812
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-ASA2,139
19Section
139. 77.76 (2) of the statutes is amended to read:
AB245-ASA2,60,2320
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-ASA2,140
24Section
140. 77.76 (3) of the statutes is amended to read:
AB245-ASA2,61,23
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-ASA2,141
24Section 141
. 77.76 (3r) of the statutes is created to read:
AB245-ASA2,62,15
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-ASA2,142
16Section
142. 77.76 (4) of the statutes is amended to read:
AB245-ASA2,62,2217
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-ASA2,143
23Section
143. 77.77 (1) (a) of the statutes is amended to read:
AB245-ASA2,63,724
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-ASA2,144
8Section
144. 77.77 (1) (b) of the statutes is amended to read:
AB245-ASA2,63,179
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-ASA2,145
18Section
145. 77.77 (3) of the statutes is amended to read: