SB301: Bill Text

SB301,187 Section 187. 77.77 (1) (b) of the statutes is amended to read:

SB301,,507 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, municipal ordinance, or special district 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.

SB301,188 Section 188. 77.77 (3) of the statutes is amended to read:

SB301,,509 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, 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.

SB301,189 Section 189. 77.78 of the statutes is amended to read:

SB301,,511 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, 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.

SB301,190 Section 190. 77.84 (1) of the statutes is amended to read:

SB301,,513 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, improvements, and fixtures on managed forest land is subject to taxation as personal real property under ch. 70.

SB301,191 Section 191. 78.55 (1) of the statutes is amended to read:

SB301,,515 78.55 (1) “Air carrier company” has the meaning given in s. 70.11 (42) (a) 1. 76.02 (1).

SB301,192 Section 192. 79.01 (1) of the statutes is repealed.

SB301,193 Section 193. 79.01 (2d) of the statutes is repealed.

SB301,194 Section 194. 79.015 of the statutes is amended to read:

SB301,,519 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, 79.037, 79.038, 79.039, 79.04, and 79.05.

SB301,195 Section 195. 79.02 (2) (b) of the statutes is amended to read:

SB301,,521 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, 79.036, 79.037, 79.038, 79.039, and 79.04 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.

SB301,196 Section 196. 79.02 (3) (a) of the statutes is renumbered 79.02 (3) and amended to read:

SB301,,523 79.02 (3) 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, 79.037, 79.038, 79.039, 79.04, and 79.05 for the current year, minus the amount distributed to the municipality or county under sub. (2) (b).

SB301,197 Section 197. 79.02 (3) (e) of the statutes is repealed.

SB301,198 Section 198. 79.035 (title) of the statutes is amended to read:

SB301,,526 79.035 (title) County and municipal aid; before 2024.

SB301,199 Section 199. 79.035 (4) (c) 2. of the statutes is amended to read:

SB301,,528 79.035 (4) (c) 2. Except as provided under par. (h), the reduction determined under this paragraph may not exceed the lesser of an amount equal to 15 percent of the municipality’s payment under this section in 2011, prior to any reduction under s. 79.02 (3) (e), 2021 stats., or 10 cents for each $1,000 of the municipality’s equalized value, as determined under s. 70.57.

SB301,200 Section 200. 79.035 (4) (d) 2. of the statutes is amended to read:

SB301,,530 79.035 (4) (d) 2. Except as provided in par. (h), the reduction determined under this paragraph may not exceed the lesser of an amount equal to 15 percent of the municipality’s payment under this section in 2011, prior to any reduction under s. 79.02 (3) (e), 2021 stats., or 15 cents for each $1,000 of the municipality’s equalized value, as determined under s. 70.57.

SB301,201 Section 201. 79.035 (4) (e) 2. of the statutes is amended to read:

SB301,,532 79.035 (4) (e) 2. Except as provided in par. (h), the reduction determined under this paragraph may not exceed the lesser of an amount equal to 15 percent of the municipality’s payment under this section in 2011, prior to any reduction under s. 79.02 (3) (e), 2021 stats., or 25 cents for each $1,000 of the municipality’s equalized value, as determined under s. 70.57.

SB301,202 Section 202. 79.035 (4) (f) 2. of the statutes is amended to read:

SB301,,534 79.035 (4) (f) 2. Except as provided in par. (h), the reduction determined under this paragraph may not exceed the lesser of an amount equal to 15 percent of the municipality’s payment under this section in 2011, prior to any reduction under s. 79.02 (3) (e), 2021 stats., or 30 cents for each $1,000 of the municipality’s equalized value, as determined under s. 70.57.

SB301,203 Section 203. 79.035 (4) (g) of the statutes is amended to read:

SB301,,536 79.035 (4) (g) The reduction for a municipality that has a population greater than 110,000 is an amount equal to 30 cents for each $1,000 of the municipality’s equalized value, as determined under s. 70.57, plus an amount equal to the municipality’s population multiplied by the amount determined under par. (b) 1., except that the reduction determined under this paragraph may not exceed the lesser of an amount equal to 25 percent of the municipality’s payment under this section in 2011, prior to any reduction under s. 79.02 (3) (e), 2021 stats., or 35 cents for each $1,000 in equalized value, as determined under s. 70.57.

SB301,204 Section 204. 79.035 (4) (h) of the statutes is amended to read:

SB301,,538 79.035 (4) (h) The reduction determined under par. (c), (d), (e), or (f) for a town or village may not exceed the lesser of an amount equal to 25 percent of the town’s or village’s payment under this section in 2011, prior to any reduction under s. 79.02 (3) (e), 2021 stats., or the amount determined under par. (c) 2., (d) 2., (e) 2., or (f) 2. based on equalized value.

SB301,205 Section 205. 79.035 (4) (i) of the statutes is amended to read:

SB301,,540 79.035 (4) (i) The reduction for a county is the amount determined under par. (b) 2. multiplied by the county’s population, except that the reduction determined under this paragraph may not exceed the lesser of an amount equal to 25 percent of the county’s payment under this section in 2011, prior to any reduction under s. 79.02 (3) (e), 2021 stats., or 15 cents for each $1,000 of the county’s equalized value, as determined under s. 70.57.

SB301,206 Section 206. 79.035 (5) of the statutes is amended to read:

SB301,,542 79.035 (5) Except as provided in subs. (6), (7), and (8), for the distribution in 2013 and in subsequent years ending with 2023, each county and municipality shall receive a payment under this section that is equal to the amount of the payment determined for the county or municipality under this section for 2012.

SB301,207 Section 207. 79.035 (5) of the statutes, as affected by 2019 Wisconsin Act 19 and 2023 Wisconsin Act .... (this act), is repealed and recreated to read:

SB301,,544 79.035 (5) Except as provided in subs. (7) and (8), for the distribution in 2013 and in subsequent years ending with 2023, each county and municipality shall receive a payment under this section that is equal to the amount of the payment determined for the county or municipality under this section for 2012.

SB301,208 Section 208. 79.035 (6) of the statutes is amended to read:

SB301,,546 79.035 (6) Beginning with the distributions in 2016 and ending with the distributions in 2035 2023, the annual payment under s. 79.02 (1) to a county in which a sports and entertainment arena, as defined in s. 229.41 (11e), is located shall be the amount otherwise determined for the county under this section, minus $4,000,000.

SB301,209 Section 209. 79.035 (8) of the statutes is amended to read:

SB301,,548 79.035 (8) Beginning with the distributions in 2021 and ending with the distributions in 2023, the department of revenue shall increase the payment to each county and municipality under this section by the amount the county or municipality reported under s. 66.0137 (5) (d) for the year prior to the previous calendar year. The department shall decrease the total amount to be distributed to all counties and municipalities by the total of all amounts reported under s. 66.0137 (5) (d) for the year prior to the previous calendar year and reduce each payment to a county or municipality under this section in proportion to the entity’s share of the total distribution.

SB301,210 Section 210. 79.036 of the statutes is created to read:

SB301,,550 79.036 County and municipal aid; beginning in 2024. (1) Except as provided in subs. (2), (3), and (4), for the distribution in 2024 and in subsequent years, each county and municipality shall receive payments under this section as follows:

SB301,,551 (a) For the distribution in 2024, each county and municipality shall receive a payment equal to the amount it received under s. 79.035 in 2023.

SB301,,552 (b) For the distribution in 2025 and subsequent years, each county and municipality shall receive a payment equal to the proportion of the total payments from the county and municipal aid account under s. 25.491 (2) that the county or municipality received in 2024 multiplied by the amount for the year in the county and municipal aid account under s. 25.491 (2).

SB301,,553 (2) Beginning with the distributions in 2024 and ending with the distributions in 2035, the annual payment under s. 79.02 (1) to a county in which a sports and entertainment arena, as defined in s. 229.41 (11e), is located shall be the amount otherwise determined for the county under this section, minus $4,000,000.

SB301,,554 (3) (a) The department of administration shall reduce the payment under this section to each county and municipality that receives a grant under s. 16.047 (4m) for replacement of public transit vehicles in an urban mass transit system by an amount determined as follows:

SB301,,555 1. 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).

SB301,,556 2. For an urban mass transit system that is eligible to receive state aid under s. 85.20 (4m) (a) 7. and serving a population of at least 50,000, 20 percent of the total amount of grants received under s. 16.047 (4m).

SB301,,557 3. For an urban mass transit system that is eligible to receive state aid under s. 85.20 (4m) (a) 8. and serving a population of less than 50,000, 10 percent of the total amount of grants received under s. 16.047 (4m).

SB301,,558 (b) Beginning with the first payment due under s. 79.02 (1) after the county or municipality receives a grant under s. 16.047 (4m), the department of administration shall apply the reduction determined under par. (a) for each county and municipality by reducing 10 consecutive annual payments under s. 79.02 (1) to the county or municipality by equal amounts.

SB301,,559 (4) Beginning with the distributions in 2024, the department of revenue shall increase the payment to each county and municipality under this section by the amount the county or municipality reported under s. 66.0137 (5) (d) for the year prior to the previous calendar year. The department shall decrease the total amount to be distributed to all counties and municipalities by the total of all amounts reported under s. 66.0137 (5) (d) for the year prior to the previous calendar year and reduce each payment to a county or municipality under this section in proportion to the entity’s share of the total distribution.

SB301,211 Section 211. 79.036 (1) (intro.) of the statutes, as created by 2023 Wisconsin Act .... (this act), is repealed and recreated to read:

SB301,,561 79.036 (1) (intro.) Except as provided in subs. (3) and (4), for the distribution in 2024 and in subsequent years, each county and municipality shall receive payments under this section as follows:

SB301,212 Section 212. 79.036 (2) of the statutes, as created by 2023 Wisconsin Act .... (this act), is repealed.

SB301,213 Section 213. 79.037 of the statutes is created to read:

SB301,,564 79.037 Supplemental county and municipal aid. (1) Beginning with the distributions in 2024, each county and municipality shall receive in each year a payment from the supplemental county and municipal aid account to be used for law enforcement, fire protection, emergency medical services, emergency response communications, public works, and transportation, except that no amounts received under this subsection may be used for administrative services.

SB301,,565 (2) In 2024, the department of revenue shall determine the amount of the payments under this section as follows:

SB301,,566 (a) Each county shall receive an amount equal to the sum of the following:

SB301,,567 1. Fifty thousand dollars.

SB301,,568 2. The amount determined as follows or zero, whichever is greater:

SB301,,569 a. Multiply the county’s levy in 2020 by 1.02.

SB301,,570 b. Subtract the amount determined under subd. 2. a. from the county’s levy in 2021.

SB301,,571 3. The amount determined as follows:

SB301,,572 a. Add the amount received by the county in 2024 and the amounts determined under subds. 1. and 2.

SB301,,573 b. Divide the amount determined under subd. 3. a. by the county’s population in 2022.

SB301,,574 c. Determine the maximum amount determined under subd. 3. b. among all counties.

SB301,,575 d. Multiply the amount determined under subd. 3. c. by 1.5.

SB301,,576 e. Divide the amount determined under subd. 3. b. by the amount determined under subd. 3. d.

SB301,,577 f. Subtract the amount determined under subd. 3. e. from 1.

SB301,,578 g. Multiply the amount determined under subd. 3. f. by an amount equal to 10 times the county’s population in 2022.

SB301,,579 h. Multiply the amount determined under subd. 3. g. by 0.689758.

SB301,,580 (b) Each city, village, and town with a population under 5,000 shall receive an amount equal to 10 percent of the amount received by the city, village, or town in 2024 under s. 79.036 or the amount calculated as follows, whichever is greater:

SB301,,581 1. Multiply the population of the city, village, or town in 2022 by 0.00001052.

SB301,,582 2. Add the amount determined under subd. 1. to 16.813.

SB301,,583 3. Multiply the population of the city, village, or town in 2022 by the amount determined under subd. 2.

SB301,,584 4. Add the amount determined under subd. 3. to 30,000.

SB301,,585 (c) Each city, village, and town with a population in 2022 of at least 5,000 and not more than 30,000 shall receive an amount equal to the sum of the following:

SB301,,586 1. Ten percent of the amount received by the city, village, or town under s. 79.036 or the amount calculated as follows, whichever is greater:

SB301,,587 a. Multiply the population of the city, village, or town in 2022 by 0.00001659.

SB301,,588 b. Add the amount determined under subd. 1. a. to 14.5.

SB301,,589 c. Multiply the population of the city, village, or town in 2022 by the amount determined under subd. 1. b.

SB301,,590 d. Add the amount determined under subd. 1. c. to 25,700.

SB301,,591 2. The amount calculated as follows:

SB301,,592 a. Divide the population of the city, village, or town in 2022 by the sum of the population in 2022 of all cities, villages, and towns with a population in 2022 of at least 5,000 and not more than 30,000.

SB301,,593 b. Multiply the amount determined under subd. 2. a. by $15,000,000.

SB301,,594 (d) Each city, village, and town with a population in 2022 greater than 30,000 shall receive an amount equal to 10 percent of the amount received by the city, village, or town in 2024 under s. 79.036 or the amount calculated as follows, whichever is greater: