Amendment AA7-ASA2-AB50

AB50-ASA2-AA7,17,14 “Section 28. 70.995 (14) (b) of the statutes is amended to read:

AB50-ASA2-AA7,17,20 70.995 (14) (b) If the department of revenue does not receive the fee imposed on a municipality imposes a fee under par. (a) by March 31 of each year on a municipality, the department shall reduce the a distribution made to the municipality under s. 79.02 (1) in the following year by the amount of the fee. Any amount that is not able to be deducted from a distribution under s. 79.02 (1) shall be directly imposed upon the municipality.”.

AB50-ASA2-AA7,17,21 19. At the appropriate places, insert all of the following:

AB50-ASA2-AA7,17,22 “Section 9210. Fiscal changes; District Attorneys.

AB50-ASA2-AA7,18,6 (1) Turnover reduction. In the schedule under s. 20.005 (3) for the appropriation to the district attorneys under s. 20.475 (1) (d), the dollar amount for fiscal year 2025-26 is increased by $1,468,700 to restore the turnover reduction applied in standard budget adjustments.. In the schedule under s. 20.005 (3) for the appropriation to the district attorneys under s. 20.475 (1) (d), the dollar amount for fiscal year 2026-27 is increased by $1,468,700 to restore the turnover reduction applied in standard budget adjustments.”.

AB50-ASA2-AA7,18,7 20. At the appropriate places, insert all of the following:

AB50-ASA2-AA7,18,8 “Section 9210. Fiscal changes; District Attorneys.

AB50-ASA2-AA7,18,17 (1) County-funded position support. In the schedule under s. 20.005 (3) for the appropriation to the district attorneys under s. 20.475 (1) (i), the dollar amount for fiscal year 2025-26 is increased by $212,800 to fund the county-funded PR positions authorized where salary and fringe benefit costs are in excess of the county funding provided. In the schedule under s. 20.005 (3) for the appropriation to the district attorneys under s. 20.475 (1) (i), the dollar amount for fiscal year 2026-27 is increased by $$143,400 to fund the county-funded PR positions authorized where salary and fringe benefit costs are in excess of the county funding provided.”.

AB50-ASA2-AA7,18,18 21. At the appropriate places, insert all of the following:

AB50-ASA2-AA7,18,19 “Section 29. 20.566 (1) (gi) (title) of the statutes is amended to read:

AB50-ASA2-AA7,18,20 20.566 (1) (gi) (title) Administration of municipality taxes of 1st class cities.

AB50-ASA2-AA7,30 Section 30. 20.566 (1) (gj) of the statutes is created to read:

AB50-ASA2-AA7,19,3 20.566 (1) (gj) Administration of municipality taxes; generally. From the moneys transferred from the appropriation account under s. 20.835 (4) (gj), the amounts in the schedule for administering the municipality taxes imposed under s. 77.702. Notwithstanding s. 20.001 (3) (a), at the end of the fiscal year the unencumbered balance of this appropriation account lapses to the general fund.

AB50-ASA2-AA7,31 Section 31. 20.835 (4) (gi) (title) of the statutes is amended to read:

AB50-ASA2-AA7,19,5 20.835 (4) (gi) (title) Municipality taxes of 1st class cities.

AB50-ASA2-AA7,32 Section 32. 20.835 (4) (gj) of the statutes is created to read:

AB50-ASA2-AA7,19,11 20.835 (4) (gj) Municipality taxes; generally. All moneys received from the taxes imposed under s. 77.702 for distribution to the municipalities that enact an ordinance imposing taxes under that section and for interest payments on refunds under s. 77.76 (3t), except that 0.75 percent of those tax revenues collected under that section shall be credited to the appropriation account under s. 20.566 (1) (gj).

AB50-ASA2-AA7,33 Section 33. 77.70 (1) of the statutes is amended to read:

AB50-ASA2-AA7,20,4 77.70 (1) Except as provided in sub. (2), any county may impose county sales and use taxes under this subchapter by the adoption of an ordinance, stating its purpose and referring to this subchapter. The rate of the tax imposed under this subsection is 0.1, 0.2, 0.3, 0.4, or 0.5 percent of the sales price or purchase price. Except as provided in s. 66.0621 (3m), the county sales and use taxes imposed under this subsection may be imposed only for the purpose of directly reducing the property tax levy and only in their entirety as provided in this subchapter. That ordinance shall be effective on January 1, April 1, July 1, or October 1. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal. Except as provided under s. 77.60 (9), the department of revenue may not issue any assessment or act on any claim for a refund or any claim for an adjustment under s. 77.585 after the end of the calendar year that is 4 years after the year in which the county has enacted a repeal ordinance under this subsection.

AB50-ASA2-AA7,34 Section 34. 77.70 (3) of the statutes is created to read:

AB50-ASA2-AA7,21,2 77.70 (3) In addition to the taxes imposed under sub. (1), a county other than Milwaukee County may, by ordinance, impose a sales and use tax under this subchapter at the rate of 0.1, 0.2, 0.3, 0.4, or 0.5 percent of the sales price or purchase price. A sales and use tax enacted under this subsection may not take effect unless approved by a majority vote of all qualified electors in the county voting on the issue at a referendum. The revenue from the taxes imposed under this subsection may be used for any purpose designated by the county board or specified in the ordinance or in the referendum approving the ordinance. The taxes imposed under this subsection may be imposed only in their entirety as provided in this subchapter. If approved at a referendum, the ordinance shall be effective on January 1, April 1, July 1, or October 1. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal. Except as provided under s. 77.60 (9), the department of revenue may not issue any assessment nor act on any claim for a refund or any claim for an adjustment under s. 77.585 after the end of the calendar year that is 4 years after the year in which the county has enacted a repeal ordinance under this subsection.

AB50-ASA2-AA7,35 Section 35. 77.701 (title) of the statutes is amended to read:

AB50-ASA2-AA7,21,4 77.701 (title) Adoption by municipal ordinance; 1st class cities.

AB50-ASA2-AA7,36 Section 36. 77.702 of the statutes is created to read:

AB50-ASA2-AA7,22,3 77.702 Adoption by municipal ordinance; generally. A municipality other than the city of Milwaukee with a population exceeding 30,000, as determined by the 2020 federal decennial census or under s. 16.96 for 2020, may, by ordinance, impose a sales and use tax under this subchapter at the rate of 0.1, 0.2, 0.3, 0.4, or 0.5 percent of the sales price or purchase price. A sales and use tax enacted under this subsection may not take effect unless approved by a majority vote of all qualified electors in the municipality voting on the issue at a referendum. The revenue from the taxes imposed under this subsection may be used for any purpose designated by the governing body of the municipality or specified in the ordinance or in the referendum approving the ordinance. The taxes imposed under this subsection may be imposed only in their entirety as provided in this subchapter. If approved at a referendum, the ordinance shall be effective on January 1, April 1, July 1, or October 1. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal. Except as provided under s. 77.60 (9), the department of revenue may not issue any assessment nor act on any claim for a refund or any claim for an adjustment under s. 77.585 after the end of the calendar year that is 4 years after the year in which the municipality has enacted a repeal ordinance under this subsection.

AB50-ASA2-AA7,37 Section 37. 77.71 (intro.) of the statutes is amended to read:

AB50-ASA2-AA7,22,8 77.71 Imposition of county, municipality, and special district sales and use taxes. (intro.) Whenever a sales and use tax ordinance is adopted under s. 77.70 or, 77.701, or 77.702, or a special district resolution is adopted under s. 77.706, the following taxes are imposed:

AB50-ASA2-AA7,38 Section 38. 77.71 (1) of the statutes is amended to read:

AB50-ASA2-AA7,22,21 77.71 (1) For the privilege of selling, licensing, leasing, or renting tangible personal property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and (d), and for the privilege of selling, licensing, performing, or furnishing services a sales tax is imposed upon retailers at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701 or 77.702 in the case of a municipality tax, or at the rate under s. 77.706 in the case of a special district tax of the sales price from the sale, license, lease, or rental of tangible personal property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and (d), except property taxed under sub. (4), sold, licensed, leased, or rented at retail in the county, municipality, or special district, or from selling, licensing, performing, or furnishing services described under s. 77.52 (2) in the county, municipality, or special district.

AB50-ASA2-AA7,39 Section 39. 77.71 (2) of the statutes is amended to read:

AB50-ASA2-AA7,23,15 77.71 (2) An excise tax is imposed at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701 or 77.702 in the case of a municipality tax, or at the rate under s. 77.706 in the case of a special district tax of the purchase price upon every person storing, using, or otherwise consuming in the county, municipality, or special district tangible personal property, or items, property, or goods specified under s. 77.52 (1) (b), (c), or (d), or services if the tangible personal property, item, property, good, or service is subject to the state use tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3), (4), or (5) has been paid relieves the buyer of liability for the tax under this subsection and except that if the buyer has paid a similar local tax in another state on a purchase of the same tangible personal property, item, property, good, or service that tax shall be credited against the tax under this subsection and except that for motor vehicles that are used for a purpose in addition to retention, demonstration, or display while held for sale in the regular course of business by a dealer the tax under this subsection is imposed not on the purchase price but on the amount under s. 77.53 (1m).

AB50-ASA2-AA7,40 Section 40. 77.71 (3) of the statutes is amended to read:

AB50-ASA2-AA7,24,5 77.71 (3) An excise tax is imposed upon a contractor engaged in construction activities within the county or special district at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701 or 77.702 in the case of a municipality tax, or at the rate under s. 77.706 in the case of a special district tax of the purchase price of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) that are used in constructing, altering, repairing, or improving real property and that became a component part of real property in that county, municipality, or special district, except that if the contractor has paid the sales tax of a county, municipality, or special district in this state on that tangible personal property, item, property, or good, or has paid a similar local sales tax in another state on a purchase of the same tangible personal property, item, property, or good, that tax shall be credited against the tax under this subsection.

AB50-ASA2-AA7,41 Section 41. 77.71 (4) of the statutes is amended to read:

AB50-ASA2-AA7,24,20 77.71 (4) An excise tax is imposed at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701 or 77.702 in the case of a municipality tax, or at the rate under s. 77.706 in the case of a special district tax of the purchase price upon every person storing, using, or otherwise consuming a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be registered or titled with this state and if that property is to be customarily kept in a county that has in effect an ordinance under s. 77.70, in a municipality that has in effect an ordinance under s. 77.701 or 77.702, or in a special district that has in effect a resolution under s. 77.706, except that if the buyer has paid a similar local sales tax in another state on a purchase of the same property, that tax shall be credited against the tax under this subsection. The lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft is not taxed under this subsection if the lease or rental does not require recurring periodic payments.

AB50-ASA2-AA7,42 Section 42. 77.71 (5) of the statutes is amended to read:

AB50-ASA2-AA7,25,11 77.71 (5) An excise tax is imposed on the purchase price for the lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701 or 77.702 in the case of a municipality tax, or at the rate under s. 77.706 in the case of a special district tax upon every person storing, using, or otherwise consuming in the county, municipality, or special district the motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be registered or titled with this state and if the lease or rental does not require recurring periodic payments, except that a receipt indicating that the tax under sub. (1) had been paid relieves the purchaser of liability for the tax under this subsection and except that if the purchaser has paid a similar local tax in another state on the same lease or rental of such motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft, that tax shall be credited against the tax under this subsection.

AB50-ASA2-AA7,43 Section 43. 77.76 (3t) of the statutes is created to read:

AB50-ASA2-AA7,26,5 77.76 (3t) From the appropriation under s. 20.835 (4) (gj), the department shall distribute 99.25 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 subsection, 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) (gj) at the rate paid by this state under s. 77.60 (1) (a). Any municipality 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) and (6).

AB50-ASA2-AA7,44 Section 44. 77.76 (4m) of the statutes is created to read:

AB50-ASA2-AA7,26,11 77.76 (4m) There shall be retained by the state 0.75 percent of the taxes collected for taxes imposed by municipalities under s. 77.702 to cover the 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.”.

AB50-ASA2-AA7,26,12 22. At the appropriate places, insert all of the following:

AB50-ASA2-AA7,26,13 “Section 45. 978.03 (1m) of the statutes is amended to read:

AB50-ASA2-AA7,27,2 978.03 (1m) The district attorney of any prosecutorial unit having a population of 200,000 or more but less than 750,000 may appoint 3 4 deputy district attorneys and such assistant district attorneys as may be requested by the department of administration and authorized in accordance with s. 16.505. The district attorney shall rank the deputy district attorneys for purposes of carrying out duties under this section. The deputies, according to rank, may perform any duty of the district attorney, under the district attorney’s direction. In the absence or disability of the district attorney, the deputies, according to rank, may perform any act required by law to be performed by the district attorney. Any such deputy must have practiced law in this state for at least 2 years prior to appointment under this section.”.

AB50-ASA2-AA7,27,3 23. At the appropriate places, insert all of the following:

AB50-ASA2-AA7,27,4 “Section 46. 753.06 (8) (a) of the statutes is amended to read:

AB50-ASA2-AA7,27,6 753.06 (8) (a) Brown County. The circuit has 8 branches. Commencing August 1, 2026, the circuit has 10 branches.

AB50-ASA2-AA7,47 Section 47. 753.06 (8) (a) of the statutes, as affected by 2025 Wisconsin Act .... (this act), is amended to read:

AB50-ASA2-AA7,27,10 753.06 (8) (a) Brown County. The circuit has 8 branches. Commencing August 1, 2026, the circuit has 10 branches.

AB50-ASA2-AA7,48 Section 48. 753.0605 of the statutes is repealed.

AB50-ASA2-AA7,9107 Section 9107. Nonstatutory provisions; Circuit Courts.

AB50-ASA2-AA7,27,15 (1) Circuit court branches; branch 9. The initial election for circuit judge for branch 9 of the circuit court for Brown County shall be at the spring election of 2026 for a term commencing August 1, 2026, and ending July 31, 2032.

AB50-ASA2-AA7,27,18 (2) Circuit court branches; branch 10. The initial election for circuit judge for branch 10 of the circuit court for Brown County shall be at the spring election of 2026 for a term commencing August 1, 2026, and ending July 31, 2032.

AB50-ASA2-AA7,27,23 (3) Position authorizations; circuit court judges. The authorized FTE positions for the circuit courts are increased by 2.0 GPR circuit judge positions on August 1, 2026, to be funded from the appropriation under s. 20.625 (1) (a), to provide one circuit judge in each of the circuit court branches created by this act in Brown County.

AB50-ASA2-AA7,28,4 (4) Position authorizations; court reporters. The authorized FTE positions for the circuit courts are increased by 2.0 GPR court reporter positions on August 1, 2026, to be funded from the appropriation under s. 20.625 (1) (a), to provide one court reporter in each of the circuit court branches created by this act in Brown County.

AB50-ASA2-AA7,9207 Section 9207. Fiscal changes; Circuit Courts.

AB50-ASA2-AA7,28,9 (1) Circuit court costs. In the schedule under s. 20.005 (3) for the appropriation to the director of state courts under s. 20.625 (1) (cg), the dollar amount for fiscal year 2025-26 is increased by $219,400 for additional support to counties to maintain current per-branch funding levels.

AB50-ASA2-AA7,9407 Section 9407. Effective dates; Circuit Courts.

AB50-ASA2-AA7,28,12 (1) Circuit court branches. The treatment of s. 753.06 (8) (a) (by Section 47) takes effect on August 1, 2026.”.

AB50-ASA2-AA7,28,13 24. At the appropriate places, insert all of the following:

AB50-ASA2-AA7,28,14 “Section 49. 16.075 of the statutes is created to read:

AB50-ASA2-AA7,28,17 16.075 Grants to tribes for alternatives to prosecution and incarceration programs. (1) In this section, “tribe” has the meaning given in s. 165.91 (1).

AB50-ASA2-AA7,28,20 (2) From the appropriation under s. 20.505 (1) (cb), the department shall make grants to tribes for alternatives to prosecution and incarceration programs that meet the criteria specified in s. 165.95 (3).

AB50-ASA2-AA7,28,21 (5) Grants made under sub. (2) shall be provided on a calendar year basis.

AB50-ASA2-AA7,28,23 (6) The department of justice shall assist the department with its duties under this section.

AB50-ASA2-AA7,50 Section 50. 20.455 (2) (eg) of the statutes is repealed.

AB50-ASA2-AA7,51 Section 51. 20.455 (2) (em) of the statutes is repealed.

AB50-ASA2-AA7,52 Section 52. 20.455 (2) (jd) of the statutes is renumbered 20.625 (1) (jd) and amended to read:

AB50-ASA2-AA7,29,10 20.625 (1) (jd) Alternatives to prosecution and incarceration grant program. The amounts in the schedule to provide grants under s. 165.95 (2) payments to counties that are not a recipient of a grant under the for the county to establish and operate alternatives to prosecution and incarceration grant program on September 23, 2017 that comply with the criteria specified in s. 165.95 (3). All moneys transferred under 2017 Wisconsin Act 59, section 9228 (15t), and 2023 Wisconsin Act 19, section 9227 (1), shall be credited to this appropriation account.

AB50-ASA2-AA7,53 Section 53. 20.455 (2) (kn) of the statutes is renumbered 20.625 (1) (kn) and amended to read:

AB50-ASA2-AA7,29,20 20.625 (1) (kn) Alternatives to prosecution and incarceration for persons who use alcohol or other drugs; justice information fee. The amounts in the schedule for administering and making grants payments to counties and tribes under that comply with the criteria specified in s. 165.95 (2) (3). All moneys transferred from the appropriation account under s. 20.505 (1) (id) 5. shall be credited to this appropriation account. Notwithstanding s. 20.001 (3) (a), the unencumbered balance on June 30 of each year shall be transferred to the appropriation account under s. 20.505 (1) (id).

AB50-ASA2-AA7,54 Section 54. 20.455 (2) (kv) of the statutes is renumbered 20.625 (1) (kv) and amended to read:

AB50-ASA2-AA7,30,2 20.625 (1) (kv) Grants for substance abuse treatment programs Programs for criminal offenders. All moneys received under s. 961.41 (5) (c) 2. or 973.043 for the purpose of making grants payments to counties and tribes under that comply with the criteria specified in s. 165.95 (2) (3).

AB50-ASA2-AA7,55 Section 55. 20.505 (1) (cb) of the statutes is created to read:

AB50-ASA2-AA7,30,6 20.505 (1) (cb) Grants to tribes for alternatives to prosecution and incarceration programs. The amounts in the schedule for grants to federally recognized American Indian tribes or bands in this state under s. 16.075 (2).

AB50-ASA2-AA7,56 Section 56. 20.505 (1) (id) 5. of the statutes is amended to read:

AB50-ASA2-AA7,30,9 20.505 (1) (id) 5. The amount transferred to s. 20.455 (2) 20.625 (1) (kn) shall be the amount in the schedule under s. 20.455 (2) 20.625 (1) (kn).

AB50-ASA2-AA7,57 Section 57. 20.625 (1) (cg) of the statutes is amended to read:

AB50-ASA2-AA7,30,12 20.625 (1) (cg) Circuit court costs. Biennially, the amounts in the schedule to make payments to counties for circuit court costs under s. 758.19 (5) (b).

AB50-ASA2-AA7,58 Section 58. 20.625 (1) (d) of the statutes is created to read:

AB50-ASA2-AA7,30,16 20.625 (1) (d) Circuit court costs supplement. Biennially, the amounts in the schedule to make payments to counties for circuit court costs under s. 758.19 (5) (bf), (bm), and (bn).

AB50-ASA2-AA7,59 Section 59. 46.47 (1) (b) of the statutes is amended to read:

AB50-ASA2-AA7,30,20 46.47 (1) (b) The county or tribe has an established drug court, as defined alternatives to prosecution and incarceration program, as described in s. 165.955 (1) 165.95 (3).

AB50-ASA2-AA7,60 Section 60. 165.25 (10m) (intro.) of the statutes is amended to read:

AB50-ASA2-AA7,31,3 165.25 (10m) Report on grants. (intro.) Beginning on January 15, 2015, and annually thereafter, the department of justice shall submit a report to the legislature under s. 13.172 (2), regarding its administration of grant programs under ss. s. 165.95, 2023 stats., s. 165.955, 2023 stats., and ss. 165.96, 165.986, and 165.987. The report shall include, for each grant program, all of the following information:

AB50-ASA2-AA7,61 Section 61. 165.95 (title) of the statutes is amended to read:

AB50-ASA2-AA7,31,6 165.95 (title) Alternatives to prosecution and incarceration; grant program programs.

AB50-ASA2-AA7,62 Section 62. 165.95 (1) (ac) of the statutes is created to read:

AB50-ASA2-AA7,31,10 165.95 (1) (ac) “Evidence-based practice” means a practice that has been developed using research to determine its efficacy for achieving positive measurable outcomes, including reducing recidivism and increasing public safety.