AB50: Bill Text

AB50,1489 Section 1489. 77.73 (3) of the statutes is amended to read:

AB50,779,16 77.73 (3) Counties, municipalities, and special districts, and transit authorities have jurisdiction to impose the taxes under this subchapter on retailers who file, or who are required to file, an application under s. 77.52 (7) or who register, or who are required to register, under s. 77.53 (9) or (9m), regardless of whether such retailers are engaged in business in the county, municipality, or special district, or transit authority’s jurisdictional area, as provided in s. 77.51 (13g). A retailer who files, or is required to file, an application under s. 77.52 (7) or who registers, or is required to register, under s. 77.53 (9) or (9m) shall collect, report, and remit to the department the taxes imposed under this subchapter for all counties, municipalities, or special districts, or transit authorities that have an ordinance or resolution imposing the taxes under this subchapter.

AB50,1490 Section 1490. 77.75 of the statutes is amended to read:

AB50,779,23 77.75 Reports. Every person subject to county, municipality, transit authority, or special district sales and use taxes shall, for each reporting period, record that person’s sales made in the county, municipality, or special district, or jurisdictional area of a transit authority that has imposed those taxes separately from sales made elsewhere in this state and file a report as prescribed by the department of revenue.

AB50,1491 Section 1491. 77.76 (1) of the statutes is amended to read:

AB50,780,7 77.76 (1) The department of revenue shall have full power to levy, enforce, and collect county, municipality, transit authority, and special district sales and use taxes and may take any action, conduct any proceeding, impose interest and penalties, and in all respects proceed as it is authorized to proceed for the taxes imposed by subch. III. The department of transportation and the department of natural resources may administer the county, municipality, transit authority, and special district sales and use taxes in regard to items under s. 77.61 (1).

AB50,1492 Section 1492. 77.76 (2) of the statutes is amended to read:

AB50,780,12 77.76 (2) Judicial and administrative review of departmental determinations shall be as provided in subch. III for state sales and use taxes, and no county, municipality, transit authority, or special district may intervene in any matter related to the levy, enforcement, and collection of the taxes under this subchapter.

AB50,1493 Section 1493. 77.76 (3t) of the statutes is created to read:

AB50,781,5 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).

AB50,1494 Section 1494. 77.76 (3w) of the statutes is created to read:

AB50,782,2 77.76 (3w) 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).

AB50,1495 Section 1495. 77.76 (4) of the statutes is amended to read:

AB50,782,10 77.76 (4) There shall be retained by the state 1.5 percent of the taxes collected for taxes imposed by special districts under s. 77.706 and transit authorities under s. 77.708, 0.75 percent of the taxes collected for taxes imposed by counties under s. 77.70, and 1.75 percent of the taxes collected for taxes imposed by municipalities under s. 77.701 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.

AB50,1496 Section 1496. 77.76 (4m) of the statutes is created to read:

AB50,782,16 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.

AB50,1497 Section 1497. 77.76 (7) of the statutes is created to read:

AB50,782,24 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.

AB50,1498 Section 1498. 77.77 (1) (a) of the statutes is amended to read:

AB50,783,10 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.

AB50,1499 Section 1499. 77.77 (1) (b) of the statutes is amended to read:

AB50,783,20 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, 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.

AB50,1500 Section 1500. 77.77 (3) of the statutes is amended to read:

AB50,784,8 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.

AB50,1501 Section 1501. 77.78 of the statutes is amended to read:

AB50,784,17 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.

AB50,1502 Section 1502. 77.88 (2) (ac) 1. of the statutes is amended to read:

AB50,785,9 77.88 (2) (ac) 1. If the land transferred under par. (a) meets the eligibility requirements under s. 77.82 (1) (a), (ag), and (b), the land shall continue to be designated as managed forest land if the transferee, within 30 days after a transfer of ownership, files a form provided by the department signed by the transferee. By signing the form, the transferee certifies to the department an intent to comply with the existing management plan for the land and any amendments to the plan. The transferee shall provide proof that each person holding any encumbrance on the land agrees to the designation. The transferee may designate an area of the transferred land closed to public access as provided under s. 77.83. The department shall issue an order continuing the designation of the land as managed forest land under the new ownership. The transferee shall pay a $100 fee that will accompany the report. The fee shall be deposited in the conservation fund. Twenty dollars of the fee or a different amount of the fee as may be established under subd. 2. shall be and credited to the appropriation under s. 20.370 (2) (cr). The department shall immediately notify each person entitled to notice under s. 77.82 (8).

AB50,1503 Section 1503. 77.88 (5m) of the statutes is amended to read:

AB50,785,14 77.88 (5m) Withdrawal fee. The withdrawal fee assessed by the department under subs. (1) (c), (2) (ac) 2. and 3., (am), and (c), (3), and (3j) (c), and (3m) shall be $300. The fee shall be deposited in the conservation fund and credited to the appropriation under s. 20.370 (2) (cr).

AB50,1504 Section 1504. Subchapter XIV of chapter 77 [precedes 77.9981] of the statutes is created to read:

AB50,785,17 CHAPTER 77

AB50,785,19 SUBCHAPTER XIV REGIONAL TRANSIT AUTHORITY FEE

AB50,786,7 77.9981 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.

AB50,786,10 77.9982 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.

AB50,786,17 (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.

AB50,787,6 (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).

AB50,787,10 (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.

AB50,787,12 (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.

AB50,787,18 77.9983 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.

AB50,1505 Section 1505. 79.005 (1j) of the statutes is created to read:

AB50,787,21 79.005 (1j) (a) “Energy storage facility” means property to which all of the following applies:

AB50,787,22 1. The property is interconnected to the electrical grid.

AB50,788,2 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.

AB50,788,5 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.

AB50,788,10 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.

AB50,788,15 (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.

AB50,1506 Section 1506. 79.005 (1L) of the statutes is created to read:

AB50,788,22 79.005 (1L) “Liquefied natural gas storage facility” means a liquefied natural gas storage facility 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, by an electric cooperative assessed under ss. 76.07 and 76.48, respectively, or by a municipal electric company under s. 66.0825.

AB50,1507 Section 1507. 79.015 of the statutes is amended to read:

AB50,789,6 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 and shall provide a statement of estimated payments to be made to the municipality or county under s. 79.06 if the municipality or county is eligible for a payment under s. 79.06 in the next calendar year.

AB50,1508 Section 1508. 79.036 (1) (intro.) of the statutes is amended to read:

AB50,789,10 79.036 (1) (intro.) Except as provided in subs. (2), (3), and (4), and (5), for the distribution in 2024 and in subsequent years, each county and municipality shall receive payments under this section as follows:

AB50,1509 Section 1509. 79.036 (1) (b) of the statutes is amended to read:

AB50,789,17 79.036 (1) (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) (a) that the county or municipality received in 2024 multiplied by the amount credited under s. 25.491 (2) (a) for the year in to the county and municipal aid account under s. 25.491 (2).

AB50,1510 Section 1510. 79.036 (5) of the statutes is created to read:

AB50,789,22 79.036 (5) For the distribution in 2025, the payment under this section to the city of Green Bay shall be the amount otherwise determined for the city under this section, plus $1,000,000 for reimbursement of public safety costs associated with the national football league draft in April 2025.

AB50,1511 Section 1511. 79.04 (7m) of the statutes is created to read:

AB50,790,12 79.04 (7m) (a) Annually, the department of administration, upon certification by the department of revenue, shall distribute a payment from the public utility account to each municipality and county in which an energy storage facility with a name-plate capacity of at least one megawatt is located. If the energy storage facility is located in a city or village, the city or village receives a payment equal to two-thirds of the product of the facility’s name-plate capacity multiplied by $2,000 and the county in which the energy storage facility is located receives a payment equal to one-third of the product of the facility’s name-plate capacity multiplied by $2,000. If the energy storage facility is located in a town, the town receives a payment equal to one-third of the product of the facility’s name-plate capacity multiplied by $2,000 and the county in which the energy storage facility is located receives a payment equal to two-thirds of the product of the facility’s name-plate capacity multiplied by $2,000.

AB50,791,2 (b) Annually, the department of administration, upon certification by the department of revenue, shall distribute a payment from the public utility account to each municipality and county in which a liquefied natural gas storage facility is located. If the liquefied natural gas storage facility is located in a city or village, the city or village receives a payment equal to 6 mills multiplied by the net book value of the liquefied natural gas storage facility and the county in which the liquefied natural gas storage facility is located receives a payment equal to 3 mills multiplied by the net book value of the liquefied natural gas storage facility. If the liquefied natural gas storage facility is located in a town, the town receives a payment equal to 3 mills multiplied by the net book value of the liquefied natural gas storage facility and the county in which the liquefied natural gas storage facility is located receives a payment equal to 6 mills multiplied by the net book value of the liquefied natural gas storage facility.

AB50,1512 Section 1512. 79.05 (1) (ae) of the statutes is created to read:

AB50,791,7 79.05 (1) (ae) “Growth portion of base and supplemental county and municipal aid” means the total amount of payments received by a municipality under ss. 79.036 and 79.037 in the applicable year minus the total amount of payments under ss. 79.036 and 79.037 received by the municipality in 2024.

AB50,1513 Section 1513. 79.05 (1) (ag) of the statutes is created to read:

AB50,791,10 79.05 (1) (ag) “Growth portion of payments for municipal services” means an amount equal to one of the following, whichever is greater:

AB50,791,13 1. The total amount of payments received by a municipality under s. 70.119 (7) in the applicable year minus the total amount of payments under s. 70.119 (7) received by the municipality in 2024.

AB50,791,14 2. Zero.

AB50,1514 Section 1514. 79.05 (1) (am) of the statutes is amended to read:

AB50,791,21 79.05 (1) (am) “Inflation factor” means a percentage equal to the average annual percentage change in the U.S. consumer price index for all urban consumers, U.S. city average, as determined by the U.S. department of labor, for the 12 months ending on August 31 of the year before the statement under s. 79.015, except that the percentage under this paragraph shall not be less than zero 3 percent.

AB50,1515 Section 1515. 79.05 (2) (c) of the statutes is amended to read:

AB50,793,10 79.05 (2) (c) Its municipal budget; exclusive of principal and interest on long- term debt and exclusive of revenue sharing payments under s. 66.0305, payments of premiums under s. 66.0137 (5) (c) 1. and 1m., revenues generated from a tax imposed under s. 77.701, the growth portion of base and supplemental county and municipal aid, the growth portion of payments for municipal services, additional payments received under s. 79.036 (5) for public safety costs reimbursement, payments received under s. 79.038, expenditures of payments due to the termination of a tax incremental district under s. 79.096 (3), recycling fee payments under s. 289.645, expenditures of grant payments under s. 16.297 (1m), unreimbursed expenses related to an emergency declared under s. 323.10, expenditures from moneys received pursuant to P.L. 111-5, revenues from a municipal registration fee under s. 341.35 (1) that is approved by a majority of the electors in the municipality voting at a referendum, grants received from the state or federal government for the purpose of providing law enforcement, fire protection, or emergency medical services, grants received from the federal government, and expenditures made pursuant to a purchasing agreement with a school district whereby the municipality makes purchases on behalf of the school district; for the year of the statement under s. 79.015 increased over its municipal budget as adjusted under sub. (6); exclusive of principal and interest on long-term debt and exclusive of revenue sharing payments under s. 66.0305, payments of premiums under s. 66.0137 (5) (c) 1. and 1m., revenues generated from a tax imposed under s. 77.701, the growth portion of base and supplemental county and municipal aid, the growth portion of payments for municipal services, additional payments received under s. 79.036 (5) for public safety costs reimbursement, payments received under s. 79.038, expenditures of payments due to the termination of a tax incremental district under s. 79.096 (3), recycling fee payments under s. 289.645, expenditures of grant payments under s. 16.297 (1m), unreimbursed expenses related to an emergency declared under s. 323.10, expenditures from moneys received pursuant to P.L. 111-5, revenues from a municipal registration fee under s. 341.35 (1) that is approved by a majority of the electors in the municipality voting at a referendum, grants received from the state or federal government for the purpose of providing law enforcement, fire protection, or emergency medical services, grants received from the federal government, and expenditures made pursuant to a purchasing agreement with a school district whereby the municipality makes purchases on behalf of the school district; for the year before that year by less than the sum of the inflation factor and the valuation factor, rounded to the nearest 0.10 percent.

AB50,1516 Section 1516. 79.06 of the statutes is created to read:

AB50,793,13 79.06 Property tax freeze incentive payments. (1) In this section, “political subdivision” means a city, village, town, or county.

AB50,793,16 (2) (a) A political subdivision is eligible for a payment under sub. (3) if its property tax levy in a year is less than or equal to its property tax levy in the immediately preceding year.

AB50,793,19 (b) For purposes of determining eligibility under par. (a), a political subdivision’s property tax levy excludes all of the following expenditures made by the political subdivision:

AB50,793,20 1. Expenditures related to annexation or service consolidation.

AB50,793,21 2. Unreimbursed emergency expenditures.

AB50,793,24 (3) (a) Beginning in 2026, each political subdivision that is eligible under sub. (2) on the basis of its property tax levy imposed in the immediately preceding December shall receive a payment calculated as follows:

AB50,794,2 1. Multiply the political subdivision’s property tax levy for the year of the payment by 0.03.

AB50,794,4 2. If the political subdivision received a payment under this subsection in the immediately preceding year, multiply the amount of the payment by 1.03.

AB50,794,5 3. Add the amounts determined under subds. 1. and 2.

AB50,794,8 (b) For purposes of calculating the amount of a payment under par. (a), a political subdivision’s property tax levy excludes all expenditures excluded under sub. (2) (b).

AB50,794,12 (c) The department of revenue shall certify the amount of the payment due each taxing jurisdiction under par. (a) to the department of administration, and the department of administration shall make the payment on or before the first Monday in May.

AB50,794,14 (4) The department of revenue may promulgate rules to implement this section.

AB50,1517 Section 1517. 79.07 of the statutes is created to read:

AB50,794,18 79.07 County and municipal aid for nontaxable tribal land. (1) Beginning in 2026, the following counties and towns shall annually receive a payment in an amount determined by the department of revenue under sub. (2):

AB50,794,19 (a) Ashland County.

AB50,794,20 (b) Bayfield County.

AB50,794,21 (c) Iron County.

AB50,794,22 (d) Sawyer County.