AB245-engrossed,92,75
76.07
(4g) (a) 10. Determine the depreciated cost of
road real property owned
6or rented by the company and used in the operation of the company's business in this
7state.
AB245-engrossed,92,1110
76.07
(4g) (a) 13. Divide the
sum of the amounts under subds. 10. and 12. 11amount under subd. 10. by the depreciated cost of
road real property everywhere.
AB245-engrossed,92,13
1376.074 Property exempt from assessment. (1) In this section:
AB245-engrossed,92,1714
(a) Notwithstanding s. 76.02, “air carrier company" means any person engaged
15in the business of transportation in aircraft of persons or property for hire on
16regularly scheduled flights. In this paragraph, “aircraft" has the meaning given in
17s. 76.02 (1).
AB245-engrossed,92,1818
(b) “Hub facility" means any of the following:
AB245-engrossed,92,2319
1. A facility at an airport from which an air carrier company operated at least
2045 common carrier departing flights each weekday in the prior year and from which
21it transported passengers to at least 15 nonstop destinations, as defined by rule by
22the department, or transported cargo to nonstop destinations, as defined by rule by
23the department.
AB245-engrossed,93,224
2. An airport or any combination of airports in this state from which an air
25carrier company cumulatively operated at least 20 common carrier departing flights
1each weekday in the prior year, if the air carrier company's headquarters, as defined
2by rule by the department, is in this state.
AB245-engrossed,93,5
3(2) Property owned by an air carrier company that operates a hub facility in
4this state, if the property is used in the operation of the air carrier company, is exempt
5from taxation under this subchapter and from local assessment and taxation.
AB245-engrossed,93,8
6(3) For assessments after January 1, 2024, the personal property, as defined
7in s. 70.04, of a railroad company is exempt from taxation under this subchapter and
8from local assessment and taxation.
AB245-engrossed,93,1510
76.125
(1) Using the statement of assessments under s. 70.53 and the
11statement of taxes under s. 69.61, the department shall determine the net rate of
12taxation of commercial property under s. 70.32 (2) (a) 2.
, and of manufacturing
13property under s. 70.32 (2) (a) 3.
and of personal property under s. 70.30 as provided
14in subs. (2) to (6). The department shall enter that rate on the records of the
15department.
AB245-engrossed,94,217
76.24
(2) (a) All taxes paid by any railroad company derived from or
18apportionable to repair facilities, docks, ore yards, piers, wharves, grain elevators,
19and their approaches, or car ferries on the basis of the separate valuation provided
20for in s. 76.16, shall be distributed annually from the transportation fund to the
21towns, villages, and cities in which they are located, pursuant to certification made
22by the department of revenue on or before August 15. Beginning with amounts
23distributed in
2011 2024, the amount distributed to any town, village, or city under
24this paragraph may not be less than the amount distributed to it in
2010 2023 under
25this paragraph.
Beginning with amounts distributed in 2025, the amount
1distributed to any town, village, or city under this paragraph may not be less than
2the amount distributed in 2024.
AB245-engrossed,94,11
476.31 Determination of ad valorem tax receipts for hub facility
5exemptions. By July 1, 2004, and every
Annually, by July 1
thereafter, the
6department shall determine the total amount of the tax imposed under subch. I of
7ch. 76 that was paid by each air carrier company, as defined in s.
70.11 (42) (a) 1. 76.02
8(1), whose property is exempt from taxation under s.
70.11 (42) (b) 76.074 (2) for the
9most recent taxable year that the air carrier company paid the tax imposed under
10subch. I of ch. 76. The total amount determined under this section shall be
11transferred under s. 20.855 (4) (fm) to the transportation fund.
AB245-engrossed,94,17
1476.82 Assessment. The department, using the
valuation methods
that it uses
15to assess property under s. 70.995 prescribed in s. 70.32 (1) and s. 70.34, 2021 stats.,
16shall assess the property that is taxable under s. 76.81
, including property that is
17exempt under s. 70.11 (27) from the tax under ch. 70, at its value as of January 1.
AB245-engrossed,94,2120
TAXATION OF FOREST CROPLANDS;
21
REAL ESTATE TRANSFER FEES;
AB245-engrossed,95,522
SALES AND USE TAXES; COUNTY
,
23
Municipality, AND SPECIAL DISTRICT
24
SALES AND USE TAXES; MANAGED
25
FOREST LAND; ECONOMIC DEVELOPMENT
1SURCHARGE; LOCAL FOOD and
2
BEVERAGE TAX; LOCAL RENTAL CAR
3
TAX; PREMIER RESORT AREA TAXES;
4
STATE RENTAL VEHICLE
5
FEE; DRY CLEANING FEES
AB245-engrossed,95,227
77.04
(1) Tax roll. The clerk on making up the tax roll shall enter as to each
8forest cropland description in a special column or some other appropriate place in
9such tax roll headed by the words “Forest Croplands" or the initials “F.C.L.", which
10shall be a sufficient designation that such description is subject to this subchapter.
11Such land shall thereafter be assessed and be subject to review under ch. 70, and
12such assessment may be used by the department of revenue in the determination of
13the tax upon withdrawal of such lands as forest croplands as provided in s. 77.10 for
14entries prior to 1972 or for any entry under s. 77.02 (4) (a). The tax upon withdrawal
15of descriptions entered as forest croplands after December 31, 1971, may be
16determined by the department of revenue by multiplying the last assessed value of
17the land prior to the time of the entry by an annual ratio computed for the state under
18sub. (2) to establish the annual assessed value of the description. No tax shall be
19levied on forest croplands except the specific annual taxes as provided, except that
20any building located on forest cropland shall be assessed as
personal real property,
21subject to all laws and regulations for the assessment and taxation of general
22property.
AB245-engrossed,169
23Section 169
. 77.51 (12t) of the statutes is renumbered 77.51 (12t) (intro.) and
24amended to read:
AB245-engrossed,96,14
177.51
(12t) (intro.) “Real property construction activities" means activities that
2occur at a site where tangible personal property or items or goods under s. 77.52 (1)
3(b) or (d) that are applied or adapted to the use or purpose to which real property is
4devoted are
permanently affixed to that real property
, if the intent of the person who
5affixes that property is to make a permanent accession to the real property. “Real
6property construction activities" does not include affixing property subject to tax
7under s. 77.52 (1) (c) to real property or affixing to real property tangible personal
8property that remains tangible personal property after it is affixed.
The department
9may promulgate rules to determine whether activities that occur at a site where
10tangible personal property or items or goods under s. 77.52 (1) (b) or (d) are affixed
11to real property are real property construction activities for purposes of this
12subchapter. If the classification of property or an activity is not identified by rule,
13the department's determination of whether personal property becomes a part of real
14property shall be made by considering the following criteria:
AB245-engrossed,170
15Section 170
. 77.51 (12t) (a) to (c) of the statutes are created to read:
AB245-engrossed,96,1616
77.51
(12t) (a) Actual physical annexation to the real property.
AB245-engrossed,96,1817
(b) Application or adaptation to the use or purpose to which the real property
18is devoted.
AB245-engrossed,96,2019
(c) An intention on the part of the person making the annexation to make a
20permanent accession to the real property.
AB245-engrossed,96,2522
77.54
(20n) (d) 2. The retailer manufactures the prepared food
in a building 23on real property assessed as manufacturing property under s. 70.995, or that would
24be assessed as manufacturing property under s. 70.995 if the
building real property 25was located in this state.
AB245-engrossed,97,32
77.54
(20n) (d) 3. The retailer makes no retail sales of prepared food at the
3building location described in subd. 2.
AB245-engrossed,97,65
77.54
(57d) (b) 1. A person engaged in manufacturing in this state
at a building 6on real property assessed under s. 70.995.
AB245-engrossed,174
7Section 174
. Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes
8is amended to read:
AB245-engrossed,97,1311
COUNTY
, municipality, AND
12
SPECIAL DISTRICT SALES
13
AND USE TAXES
AB245-engrossed,175
14Section 175
. 77.70 of the statutes is renumbered 77.70 (1) and amended to
15read:
AB245-engrossed,98,716
77.70
(1) Any Except as provided in sub. (2), any county
desiring to
may impose
17county sales and use taxes under this subchapter
may do so by the adoption of an
18ordinance, stating its purpose and referring to this subchapter. The rate of the tax
19imposed under this
section subsection is 0.5 percent of the sales price or purchase
20price. Except as provided in s. 66.0621 (3m), the county sales and use taxes
imposed
21under this subsection may be imposed only for the purpose of directly reducing the
22property tax levy and only in their entirety as provided in this subchapter. That
23ordinance shall be effective on
the first day of January, the first day of April, the first
24day of July or the first day of October January 1, April 1, July 1, or October 1. A
25certified copy of that ordinance shall be delivered to the secretary of revenue at least
1120 days prior to its effective date. The repeal of any such ordinance shall be effective
2on December 31. A certified copy of a repeal ordinance shall be delivered to the
3secretary of revenue at least 120 days before the effective date of the repeal. Except
4as provided under s. 77.60 (9), the department of revenue may not issue any
5assessment
nor or act on any claim for a refund or any claim for an adjustment under
6s. 77.585 after the end of the calendar year that is 4 years after the year in which the
7county has enacted a repeal ordinance under this
section subsection.
AB245-engrossed,99,119
77.70
(2) (a) In addition to the taxes imposed under sub. (1), a county in which
10a 1st class city is located may adopt an ordinance to impose sales and use taxes under
11this subchapter at the rate of 0.375 percent of the sales price or purchase price.
An
12ordinance adopted under this subsection is not effective unless the electors of the
13county approve the ordinance at a referendum held at a special election, as provided
14under s. 8.06, or at a spring primary or election or partisan primary or election. An
15ordinance adopted and approved under this subsection shall be effective on January
161, April 1, July 1, or October 1 and the taxes shall be imposed only in their entirety
17as provided in this subchapter. A certified copy of the ordinance shall be delivered
18to the secretary of revenue at least 120 days prior to its effective date. No county may
19impose a tax under this subsection unless the county makes an election to join the
20Wisconsin Retirement System for all new employees, pursuant to s. 40.21 (7) (a), and
21the county contributes the amount calculated under s. 59.875 (4) to its retirement
22system's unfunded actuarial accrued liability from the taxes imposed under this
23subsection in 2025 and in each year thereafter until the first year in which the
24retirement system is determined by the retirement system's actuary to be fully
25funded. After the retirement system is first fully funded, or until 30 years have
1elapsed since the effective date of the tax, whichever is earlier, the actuary shall
2determine all future required contributions from the county on the basis of standard
3actuarial practices, and the county shall repeal the ordinance imposing the tax. A
4certified copy of that ordinance shall be delivered to the secretary of revenue at least
5120 days prior to its effective date. The repeal of any such ordinance shall be effective
6on December 31. A certified copy of a repeal ordinance shall be delivered to the
7secretary of revenue at least 120 days before the effective date of the repeal. Except
8as provided under s. 77.60 (9), the department of revenue may not issue any
9assessment or act on any claim for a refund or any claim for an adjustment under s.
1077.585 after the end of the calendar year that is 4 years after the year in which the
11county has enacted a repeal ordinance under this subsection.
AB245-engrossed,99,1512
(b) 1. Annually, after making the required payment to its retirement system's
13unfunded actuarial accrued liability under par. (a), the county shall make the
14required payment for its pension bond obligations from the revenues received under
15this subsection.
AB245-engrossed,99,1816
2. Any revenues received in any year in excess of the amounts paid under subd.
171. and par. (a) in the previous year shall be used as an additional payment to the
18county retirement system's unfunded actuarial accrued liability.
AB245-engrossed,99,2219
(c) Annually, beginning in 2026, the county shall submit a report to the joint
20committee on finance, in the manner provided under s. 13.172 (2), containing
21detailed information on the county's expenditures in the previous year from the
22revenues collected under this subsection.
AB245-engrossed,99,25
2477.701 Adoption by municipal ordinance. (1) A 1st class city may adopt
25an ordinance to impose a sales and use tax under this subchapter at the rate of 2.0
1percent of the sales price or purchase price. An ordinance adopted under this section
2is not effective unless the electors of the city approve the ordinance at a referendum
3held at a special election, as provided under s. 8.06, or at a spring primary or election
4or partisan primary or election. An ordinance adopted and approved under this
5section shall be effective on January 1, April 1, July 1, or October 1, and the taxes
6shall be imposed only in their entirety as provided in this subchapter. A certified copy
7of the ordinance shall be delivered to the secretary of revenue at least 120 days prior
8to its effective date. No 1st class city may impose a tax under this section unless the
9city makes an election to join the Wisconsin Retirement System for all new
10employees, pursuant to s. 40.21 (7) (a), and the city contributes the amount
11calculated under s. 62.625 to its retirement system's unfunded actuarial accrued
12liability in 2025 and in each year thereafter until the first year in which the
13retirement system is determined by the retirement system's actuary to be fully
14funded. In addition, if the 1st class city has enacted an ordinance regarding the city's
15retirement system that requires an actuary to periodically reset the actuarial
16contribution rate, the 1st class city may not impose a tax under this section unless
17the city repeals the ordinance. After the retirement system is first fully funded, or
18until 30 years have elapsed since the effective date of the tax, whichever is earlier,
19the actuary shall determine all future required contributions from the city on the
20basis of standard actuarial practices, and the city shall repeal the ordinance
21imposing the tax. A certified copy of that ordinance shall be delivered to the secretary
22of revenue at least 120 days prior to its effective date. The repeal of any such
23ordinance shall be effective on December 31. A certified copy of a repeal ordinance
24shall be delivered to the secretary of revenue at least 120 days before the effective
25date of the repeal. Except as provided under s. 77.60 (9), the department of revenue
1may not issue any assessment or act on any claim for a refund or any claim for an
2adjustment under s. 77.585 after the end of the calendar year that is 4 years after
3the year in which the city has enacted a repeal ordinance under this section.
AB245-engrossed,101,16
4(2) (a)
Annually, the city shall use no more than 90 percent of the amount of
5revenue generated under this section in the first full calendar year in which the tax
6is imposed to offset the actual costs of the required payment under sub. (1) and to
7offset the increase in participating city agency employer contribution costs from 2022
8to the current year for the retirement system established under
chapter 396, laws
9of 1937. For purposes of this paragraph, “city agency” means any board, commission,
10division, department, office, or agency of the city government, including its sewerage
11district created under s. 200.23, school board, auditorium board, fire and police
12departments, annuity and pension board, board of vocational and adult education,
13Wisconsin Center District, housing authority, Veolia Milwaukee with respect to
14employees who are participants in the retirement system of Milwaukee on the
15effective date of this paragraph .... [LRB inserts date], and public school teachers'
16annuity and retirement fund, by which an employee of the city or city agency is paid.
AB245-engrossed,101,2117
(b) The city shall use an amount equal to the revenue derived from 10 percent
18of the amount of revenue generated under this section in the first full calendar year
19in which the tax is imposed to maintain a level of law enforcement and fire protective
20and emergency medical service that is equivalent to that provided in the 1st class city
21on April 1, 2023.
AB245-engrossed,102,222
(c) In any year in which the amount of the taxes collected under this section
23exceeds the amount of the taxes collected in the first full calendar year and the
24amounts necessary to make the payments under pars. (a) and (b), the city shall use
25the excess revenue to implement the requirements under s. 62.90 (5) (b) and the
1ongoing costs of the increased number of law enforcement officers and daily staffing
2level of the members of the paid fire department.
AB245-engrossed,102,7
3(3) Annually, beginning in 2026, the city shall submit a report to the joint
4committee on finance, in the manner provided under s. 13.172 (2), containing
5detailed information on the city's expenditures in the previous year from the
6revenues collected under this section, including expenditures and staffing levels
7related to law enforcement, fire protection, and other public safety measures.
AB245-engrossed,102,12
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-engrossed,102,23
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-engrossed,103,13
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-engrossed,103,25
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-engrossed,104,13
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-engrossed,105,2
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-engrossed,179
3Section 179
. 77.73 (2), (2m) and (3) of the statutes are amended to read:
AB245-engrossed,105,124
77.73
(2) Counties
, municipalities, and special districts do not have jurisdiction
5to impose the tax under s. 77.71 (2) in regard to items, property, and goods under s.
677.52 (1) (b), (c), and (d), and tangible personal property, except snowmobiles,
7trailers, semitrailers, limited use off-highway motorcycles, as defined in s. 23.335
8(1) (o), all-terrain vehicles, and utility terrain vehicles, purchased in a sale that is
9consummated in another county
, municipality, or special district in this state that
10does not have in effect an ordinance or resolution imposing the taxes under this
11subchapter and later brought by the buyer into the county
, municipality, or special
12district that has imposed a tax under s. 77.71 (2).
AB245-engrossed,105,19
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-engrossed,106,4
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-engrossed,106,10
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-engrossed,106,1812
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-engrossed,106,2320
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-engrossed,107,23
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-engrossed,108,15
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-engrossed,108,2217
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-engrossed,109,724
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-engrossed,109,179
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-engrossed,110,319
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-engrossed,110,12
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-engrossed,110,2114
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.