AB43: Bill Text

****Note: This is reconciled s. 77.76 (2). This Section has been affected by drafts with the following LRB numbers: -1825/P3 and -1968/P1.

AB43,1634 Section 1634. 77.76 (3) of the statutes is renumbered 77.76 (3) (a) and amended to read:

AB43,,4220 77.76 (3) (a) From the appropriation under s. 20.835 (4) (g), the department of revenue shall distribute 98.25 percent of the county taxes reported for each enacting county, minus the county portion of the retailers’ discounts, to the county and shall indicate the taxes reported by each taxpayer, no later than 75 days following the last day of the calendar quarter in which such amounts were reported. In this subsection paragraph, the “county portion of the retailers’ discount” is the amount determined by multiplying the total retailers’ discount by a fraction, the numerator of which is the gross county sales and use taxes payable and the denominator of which is the sum of the gross state and county sales and use taxes payable. The county taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments of the county taxes previously distributed. Interest paid on refunds of county sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (g) at the rate paid by this state under s. 77.60 (1) (a). The county may retain the amount it receives or it may distribute all or a portion of the amount it receives to the towns, villages, cities, and school districts in the county. After receiving notice from the department of revenue, a county shall reimburse the department for the amount by which any refunds, including interest, of the county’s sales and use taxes that the department pays or allows in a reporting period exceeds the amount of the county’s sales and use taxes otherwise payable to the county under this subsection paragraph for the same or subsequent reporting period. Any county receiving a report under this subsection paragraph is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5) and (6).

AB43,1635 Section 1635. 77.76 (3) (b) of the statutes is created to read:

AB43,,4222 77.76 (3) (b) From the appropriation under s. 20.835 (4) (g), the department of revenue shall distribute 98.25 percent of the municipality taxes reported for each enacting municipality, minus the municipality portion of the retailers’ discounts, to the municipality and shall indicate the taxes reported by each taxpayer, no later than 75 days following the last day of the calendar quarter in which such amounts were reported. In this paragraph, the “municipality portion of the retailers’ discount” is the amount determined by multiplying the total retailers’ discount by a fraction, the numerator of which is the gross municipality sales and use taxes payable and the denominator of which is the sum of the gross state and municipality sales and use taxes payable. The municipality taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments of the municipality taxes previously distributed. Interest paid on refunds of municipality sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (g) at the rate paid by this state under s. 77.60 (1) (a). After receiving notice from the department of revenue, a municipality shall reimburse the department for the amount by which any refunds, including interest, of the municipality’s sales and use taxes that the department pays or allows in a reporting period exceeds the amount of the municipality’s sales and use taxes otherwise payable to the municipality under this paragraph for the same or subsequent reporting period. Any municipality receiving a report under this paragraph is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5) and (6).

AB43,1636 Section 1636. 77.76 (3r) of the statutes is created to read:

AB43,,4224 77.76 (3r) From the appropriation under s. 20.835 (4) (gc), the department of revenue shall distribute 98.5 percent of the taxes reported for each transit authority that has imposed taxes under this subchapter, minus the transit authority portion of the retailers’ discount, to the transit authority no later than the end of the 3rd month following the end of the calendar quarter in which such amounts were reported. At the time of distribution, the department of revenue shall indicate the taxes reported by each taxpayer. In this subsection, the “transit authority portion of the retailers’ discount” is the amount determined by multiplying the total retailers’ discount by a fraction the numerator of which is the gross transit authority sales and use taxes payable and the denominator of which is the sum of the gross state and transit authority sales and use taxes payable. The transit authority taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments of the transit authority taxes previously distributed. Interest paid on refunds of transit authority sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (gc) at the rate paid by this state under s. 77.60 (1) (a). Any transit authority receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).

AB43,1637 Section 1637. 77.76 (4) of the statutes is amended to read:

AB43,,4226 77.76 (4) There shall be retained by the state 1.5 percent of the taxes collected for taxes imposed by special districts under ss. 77.705 and 77.706 and transit authorities under s. 77.708 and 1.75 percent of the taxes collected for taxes imposed by counties or municipalities under s. 77.70 to cover costs incurred by the state in administering, enforcing, and collecting the tax. All interest and penalties collected shall be deposited and retained by this state in the general fund.

****Note: This is reconciled s. 77.76 (4). This Section has been affected by drafts with the following LRB numbers: -1825/P3 and -1968/P1.

AB43,1638 Section 1638. 77.76 (4) of the statutes, as affected by 2023 Wisconsin Act .... (this act), is amended to read:

AB43,,4228 77.76 (4) There shall be retained by the state 1.5 percent of the taxes collected for taxes imposed by special districts under ss. 77.705 and s. 77.706 and transit authorities under s. 77.708 and 1.75 percent of the taxes collected for taxes imposed by counties or municipalities under s. 77.70 to cover costs incurred by the state in administering, enforcing, and collecting the tax. All interest and penalties collected shall be deposited and retained by this state in the general fund.

****Note: This is reconciled s. 77.76 (4). This Section has been affected by drafts with the following LRB numbers: -1825/P3, 1940/P2, and -1968/P1.

AB43,1639 Section 1639. 77.76 (6) of the statutes is repealed.

AB43,1640 Section 1640. 77.76 (7) of the statutes is created to read:

AB43,,4231 77.76 (7) If a retailer receives notice from the department of revenue that the retailer is required to collect and remit the taxes imposed under s. 77.708, but the retailer believes that the retailer is not required to collect such taxes because the retailer is not doing business within the transit authority’s jurisdictional area, the retailer shall notify the department of revenue no later than 30 days after receiving notice from the department. The department of revenue shall affirm or revise its original determination no later than 30 days after receiving the retailer’s notice.

AB43,1641 Section 1641. 77.77 (1) (a) of the statutes is amended to read:

AB43,,4233 77.77 (1) (a) The sales price from services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property and property, items, and goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under this subchapter, and the incremental amount of tax caused by a rate increase applicable to those services, leases, rentals, or licenses is due, beginning with the first billing period starting on or after the effective date of the county ordinance, municipal ordinance, special district resolution, transit authority resolution, or rate increase, regardless of whether the service is furnished or the property, item, or good is leased, rented, or licensed to the customer before or after that date.

****Note: This is reconciled s. 77.77 (1) (a). This Section has been affected by drafts with the following LRB numbers: -1825/P3 and -1968/P1.

AB43,1642 Section 1642. 77.77 (1) (b) of the statutes is amended to read:

AB43,,4235 77.77 (1) (b) The sales price from services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property and property, items, and goods specified under s. 77.52 (1) (b), (c), and (d) is not subject to the taxes under this subchapter, and a decrease in the tax rate imposed under this subchapter on those services first applies, beginning with bills rendered on or after the effective date of the repeal or sunset of a county ordinance or, municipal ordinance, special district resolution, or transit authority resolution imposing the tax or other rate decrease, regardless of whether the service is furnished or the property, item, or good is leased, rented, or licensed to the customer before or after that date.

****Note: This is reconciled s. 77.77 (1) (b). This Section has been affected by drafts with the following LRB numbers: -1825/P3 and -1968/P1.

AB43,1643 Section 1643. 77.77 (3) of the statutes is amended to read:

AB43,,4237 77.77 (3) The sale of building materials to contractors engaged in the business of constructing, altering, repairing or improving real estate for others is not subject to the taxes under this subchapter, and the incremental amount of tax caused by the rate increase applicable to those materials is not due, if the materials are affixed and made a structural part of real estate, and the amount payable to the contractor is fixed without regard to the costs incurred in performing a written contract that was irrevocably entered into prior to the effective date of the county ordinance, municipal ordinance, special district resolution, transit authority resolution, or rate increase or that resulted from the acceptance of a formal written bid accompanied by a bond or other performance guaranty that was irrevocably submitted before that date.

****Note: This is reconciled s. 77.77 (3). This Section has been affected by drafts with the following LRB numbers: -1825/P3 and -1968/P1.

AB43,1644 Section 1644. 77.78 of the statutes is amended to read:

AB43,,4239 77.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain vehicle, off-highway motorcycle, as defined in s. 23.335 (1) (q), or aircraft that is required to be registered by this state may be registered or titled by this state unless the registrant files a sales and use tax report and pays the county tax, municipal tax, transit authority tax, and special district tax at the time of registering or titling to the state agency that registers or titles the property. That state agency shall transmit those tax revenues to the department of revenue.

****Note: This is reconciled s. 77.78. This Section has been affected by drafts with the following LRB numbers: -1825/P3 and -1968/P1.

AB43,1645 Section 1645. 77.84 (1) of the statutes is amended to read:

AB43,,4241 77.84 (1) Tax roll. Each clerk of a municipality in which the land is located shall enter in a special column or other appropriate place on the tax roll the description of each parcel of land designated as managed forest land, and shall specify, by the designation “MFL-O” or “MFL-C”, the acreage of each parcel that is designated open or closed under s. 77.83. The land shall be assessed and is subject to review under ch. 70. Except as provided in this subchapter, no tax may be levied on managed forest land, except that any building buildings, improvements, and fixtures on managed forest land is subject to taxation as personal real property under ch. 70.

AB43,1646 Section 1646. 77.9964 (3) of the statutes is amended to read:

AB43,,4243 77.9964 (3) The department shall deposit all of the revenue that it collects under this subchapter in the environmental fund under s. 25.48.

AB43,1647 Section 1647. Subchapter XIII of chapter 77 [precedes 77.9971] of the statutes is created to read:

AB43,,4245 CHAPTER 77

AB43,,4247 SUBCHAPTER XIII REGIONAL TRANSIT AUTHORITY FEE

AB43,,4248 77.9971 Imposition. A regional transit authority created under s. 66.1039 (2) may impose a fee at a rate not to exceed $2 for each transaction in the authority’s jurisdictional area, as described in s. 66.1039 (2), on the rental, but not for rerental and not for rental as a service or repair replacement vehicle, of Type 1 automobiles, as defined in s. 340.01 (4) (a), by establishments primarily engaged in short-term rental of passenger cars without drivers, for a period of 30 days or less, unless the sale is exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9), or (9a). The fee imposed under this subchapter shall be effective on the first day of the first month that begins at least 90 days after the board of directors of the regional transit authority approves the imposition of the fee and notifies the department of revenue. The board of directors shall notify the department of a repeal of the fee imposed under this subchapter at least 60 days before the effective date of the repeal.

AB43,,4249 77.9972 Administration. (1) The department of revenue shall administer the fee under this subchapter and may take any action, conduct any proceeding, and impose interest and penalties.

AB43,,4250 (2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (5), (13), (14), (18), and (19), 77.522, 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes under subch. III, apply to the fee under this subchapter. Section 77.73, as it applies to the taxes under subch. V, applies to the fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the passenger car is rented.

AB43,,4251 (3) From the appropriation under s. 20.835 (4) (gh), the department of revenue shall distribute 97.45 percent of the fees collected under this subchapter for each regional transit authority to that authority and shall indicate to the authority the fees reported by each fee payer in the authority’s jurisdiction, no later than the end of the month following the end of the calendar quarter in which the amounts were collected. The fees distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments. Interest paid on refunds of the fee under this subchapter shall be paid from the appropriation under s. 20.835 (4) (gh) at the rate under s. 77.60 (1) (a). Any regional transit authority that receives a report along with a payment under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).

AB43,,4252 (4) Persons who are subject to the fee under this subchapter shall register with the department of revenue. Any person who is required to register; including any person authorized to act on behalf of a corporation, partnership, or other person who is required to register; who fails to do so is guilty of a misdemeanor.

AB43,,4253 (5) A retailer who collects a fee under this subchapter shall identify the fee as a separate item on a receipt the retailer provides to a rental customer.

AB43,,4254 77.9973 Discontinuation. Retailers and the department of revenue may not collect fees under this subchapter for any regional transit authority after the calendar quarter during which the regional transit authority ceases to exist, except that the department may collect from retailers fees that accrued before that calendar quarter and interest and penalties that relate to those fees. If fees are collected, the authority may use the revenue for any lawful purpose.

AB43,1648 Section 1648. 78.55 (1) of the statutes is amended to read:

AB43,,4256 78.55 (1) “Air carrier company” has the meaning given in s. 70.11 (42) (a) 1. 76.02 (1).

AB43,1649 Section 1649. 79.005 (1j) of the statutes is created to read:

AB43,,4258 79.005 (1j) (a) “Energy storage facility” means property to which all of the following applies:

AB43,,4259 1. The property is interconnected to the electrical grid.

AB43,,4260 2. The property is designed to receive electrical energy, to store the electrical energy as another form of energy, and to convert that other form back into electrical energy.

AB43,,4261 3. The property delivers the electrical energy converted from some other form, as described in subd. 2., for sale or to use for providing reliability or economic benefits to the electrical grid.

AB43,,4262 4. The property is owned by a light, heat, and power company assessed under s. 76.28 (2) or 76.29 (2), not including property described in s. 66.0813 unless the property is owned or operated by a local governmental unit located outside of the municipality, or by an electric cooperative assessed under ss. 76.07 and 76.48, respectively, or by a municipal electric company under s. 66.0825.

AB43,,4263 (b) “Energy storage facility” includes hydroelectric pumped storage, compressed air energy storage, regenerative fuel cells, batteries, superconducting magnetic energy storage, flywheels, thermal energy storage systems, and hydrogen storage, or combination thereof, or any other similar technologies as determined by the federal energy regulatory commission.

AB43,1650 Section 1650. 79.005 (3m) of the statutes is created to read:

AB43,,4265 79.005 (3m) “Qualified electric vehicle charging infrastructure” means level 3 electric vehicle supply equipment that has a minimum charging capacity of 480 volts and that is owned by a light, heat, and power company assessed under s. 76.28 (2) or 76.29 (2), not including property described in s. 66.0813 unless the qualified electric vehicle charging infrastructure is owned or operated by a local governmental unit located outside of the municipality, or by an electric cooperative assessed under ss. 76.07 and 76.48, respectively, or by a municipal electric company under s. 66.0825.

AB43,1651 Section 1651. 79.01 (3) of the statutes is created to read:

AB43,,4267 79.01 (3) There is established an account in the general fund entitled the “Municipal and County Shared Revenue Account,” consisting of an amount equal to 20 percent of the amount of the revenues received from the taxes imposed under ss. 77.52 and 77.53 in each fiscal year, as specified under s. 20.005 (1), less the following amounts:

AB43,,4268 (a) The amount distributed under sub. (1).

AB43,,4269 (b) The amount distributed under sub. (2d).

AB43,,4270 (c) The amount distributed to counties and municipalities under s. 79.096.

AB43,1652 Section 1652. 79.015 of the statutes is amended to read:

AB43,,4272 79.015 Statement of estimated payments. The department of revenue, on or before September 15 of each year, shall provide to each municipality and county a statement of estimated payments to be made in the next calendar year to the municipality or county under ss. 79.035, 79.036, 79.04, and 79.05.

AB43,1653 Section 1653. 79.02 (2) (b) of the statutes is amended to read:

AB43,,4274 79.02 (2) (b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall equal 15 percent of the municipality’s or county’s estimated payments under ss. 79.035 and 79.04, 50 percent of the municipality’s or county’s estimated payments under s. 79.036, and 100 percent of the municipality’s estimated payments under s. 79.05. Upon certification by the department of revenue, the estimated payment under s. 79.05 may be distributed before the 4th Monday in July.

AB43,1654 Section 1654. 79.02 (3) (a) of the statutes is amended to read:

AB43,,4276 79.02 (3) (a) Subject to s. 59.605 (4), payments to each municipality and county in November shall equal that municipality’s or county’s entitlement under ss. 79.035, 79.036, 79.04, and 79.05 for the current year, minus the amount distributed to the municipality or county under sub. (2) (b).

AB43,1655 Section 1655. 79.035 (7) (a) 1. of the statutes is amended to read:

AB43,,4278 79.035 (7) (a) 1. For Except as provided in subd. 1m., for an urban mass transit system that is eligible to receive state aid under s. 85.20 (4m) (a) 6. cm. or d. and serving a population exceeding 200,000, 75 percent of the total amount of grants received under s. 16.047 (4m).

AB43,1656 Section 1656. 79.035 (7) (a) 1m. of the statutes is created to read:

AB43,,4280 79.035 (7) (a) 1m. Beginning on the effective date of this subdivision .... [LRB inserts date], an urban mass transit system that is eligible to receive state aid under s. 85.20 (4m) (a) 6. cm. or d. and serving a population exceeding 200,000, 20 percent of the total amount of grants received under s. 16.047 (4m), for grants awarded after the effective date of this subdivision .... [LRB inserts date].

AB43,1657 Section 1657. 79.035 (9) of the statutes is created to read:

AB43,,4282 79.035 (9) (a) Beginning with the distributions in 2024 and ending with the distributions in 2033, the following towns and counties shall receive a payment from the appropriation account under s. 20.835 (1) (dd) in an amount determined by the department of administration under par. (b):

AB43,,4283 1. The Town of Gingles.

AB43,,4284 2. The Town of Sanborn.

AB43,,4285 3. The Town of White River.

AB43,,4286 4. The Town of Russell.

AB43,,4287 5. The Town of Sherman.

AB43,,4288 6. The Town of Bass Lake.

AB43,,4289 7. The Town of Lac du Flambeau.

AB43,,4290 8. Ashland County.

AB43,,4291 9. Bayfield County.

AB43,,4292 10. Iron County.

AB43,,4293 11. Sawyer County.

AB43,,4294 12. Vilas County.

AB43,,4295 (b) For the distribution in 2024, the department of administration shall determine the amount of the payment to each town and county under par. (a) to compensate the town or county for the loss of property tax revenue as a result of not being able to legally impose local general property taxes on property located within the boundaries of an American Indian reservation and owned by the tribe or tribal members, consistent with the 1854 Treaty of La Pointe. In 2025, and in each year thereafter, each town and county eligible to receive a payment under this subsection shall receive a payment in an amount that is 10 percent less than the amount of the payment in the previous year. The department of administration shall not make a payment under this subsection after the distribution in 2033.

AB43,1658 Section 1658. 79.036 of the statutes is created to read:

AB43,,4297 79.036 Municipal and county shared revenue. (1) In this section:

AB43,,4298 (a) “Aidable revenues” means, for each municipality and county, the total of the 3-year average of revenues from each of the following, as reported under s. 73.10:

AB43,,4299 1. General property taxes and other taxes.

AB43,,4300 2. Payments in lieu of taxes.

AB43,,4301 3. Special assessments.