Amendment AA7-ASA2-AB50

AB50-ASA2-AA7,15 Section 15. 86.315 (1) (c) of the statutes is created to read:

AB50-ASA2-AA7,10,3 86.315 (1) (c) In calendar year 2027 and each year thereafter, $373.”.

AB50-ASA2-AA7,10,4 11. At the appropriate places, insert all of the following:

AB50-ASA2-AA7,10,5 “Section 9143. Nonstatutory provisions; Tourism.

AB50-ASA2-AA7,10,8 (1) Tourism marketing. The authorized FTE positions for the department of tourism are increased by 2.0 GPR positions, to be funded from the appropriation under s. 20.380 (1) (b), for marketing activities.

AB50-ASA2-AA7,9243 Section 9243. Fiscal changes; Tourism.

AB50-ASA2-AA7,10,13 (1) Tourism marketing. In the schedule under s. 20.005 (3) for the appropriation to the department of tourism under s. 20.380 (1) (b), the dollar amount for fiscal year 2025-26 is increased by $28,600,000 and the dollar amount for fiscal year 2026-27 is increased by $5,193,700 for marketing activities.”.

AB50-ASA2-AA7,10,14 12. At the appropriate places, insert all of the following:

AB50-ASA2-AA7,10,16 “Section 16. 20.395 (2) (fq) of the statutes is renumbered 20.395 (2) (fd) and amended to read:

AB50-ASA2-AA7,10,21 20.395 (2) (fd) Local roads improvement discretionary supplement. As a continuing appropriation from the general fund, the amounts in the schedule for the local roads improvement discretionary supplemental grant program under s. 86.31 (3s) and for the grants under 2025 Wisconsin Act .... (this act), section 9144 (1) and (2).

AB50-ASA2-AA7,17 Section 17. 86.31 (3g) of the statutes is amended to read:

AB50-ASA2-AA7,11,13 86.31 (3g) County trunk highway improvements — discretionary grants. From the appropriation under s. 20.395 (2) (ft), the department shall allocate $5,127,000 in fiscal years 2014-15 to 2016-17 and $5,393,400 in fiscal year 2017-2018 to fund county trunk highway improvements with eligible costs totaling more than $250,000. In fiscal year 2023-24 the department shall allocate $5,615,600 to fund county trunk highway improvements with such eligible costs. In fiscal year 2024-25 and each fiscal year thereafter, the department shall allocate $5,840,200 to fund county trunk highway improvements with such eligible costs. In fiscal year 2025-26, the department shall allocate $6,015,400 to fund county trunk highway improvements with such eligible costs. In fiscal year 2026-27 and each fiscal year thereafter, the department shall allocate $6,195,900 to fund county trunk highway improvements with such eligible costs. The funding of improvements under this subsection is in addition to the allocation of funds for entitlements under sub. (3).

AB50-ASA2-AA7,18 Section 18. 86.31 (3m) of the statutes is amended to read:

AB50-ASA2-AA7,12,3 86.31 (3m) Town road improvements — discretionary grants. From the appropriation under s. 20.395 (2) (ft), the department shall allocate $5,732,500 in fiscal years 2011-12 to 2016-17 and $5,923,600 in fiscal year 2017-18 to fund town road improvements with eligible costs totaling $100,000 or more. In fiscal year 2023-24, the department shall allocate $6,151,900 to fund town road improvements with such eligible costs. In fiscal year 2024-25 and each fiscal year thereafter, the department shall allocate $6,398,000 to fund town road improvements with such eligible costs. In fiscal year 2025-26, the department shall allocate $6,590,000 to fund town road improvements with such eligible costs. In fiscal year 2026-27 and each fiscal year thereafter, the department shall allocate $6,787,600 to fund town road improvements with such eligible costs. The funding of improvements under this subsection is in addition to the allocation of funds for entitlements under sub. (3).

AB50-ASA2-AA7,19 Section 19. 86.31 (3r) of the statutes is amended to read:

AB50-ASA2-AA7,12,18 86.31 (3r) Municipal street improvements — discretionary grants. From the appropriation under s. 20.395 (2) (ft), the department shall allocate $976,500 in fiscal years 2009-10 to 2016-17 and $3,850,400 in fiscal year 2017-18 to fund municipal street improvement projects having total estimated costs of $250,000 or more. In fiscal year 2023-24, the department shall allocate $4,006,600 to fund municipal street improvement projects having such total estimated costs. In fiscal year 2024-25 and each fiscal year thereafter, the department shall allocate $4,166,900 to fund municipal street improvement projects having such total estimated costs. In fiscal year 2025-26, the department shall allocate $4,291,900 to fund municipal street improvement projects having such total estimated costs. In fiscal year 2026-27 and each fiscal year thereafter, the department shall allocate $4,420,700 to fund municipal street improvement projects having such total estimated costs. The funding of improvements under this subsection is in addition to the allocation of funds for entitlements under sub. (3).

AB50-ASA2-AA7,20 Section 20. 86.31 (3s) (a) of the statutes is amended to read:

AB50-ASA2-AA7,12,24 86.31 (3s) (a) Funds provided under s. 20.395 (2) (fq) (fd) shall be distributed under this subsection as discretionary grants to reimburse political subdivisions for improvements. The department shall solicit and provide discretionary grants under this subsection until all funds appropriated under s. 20.395 (2) (fq) (fd) have been expended.

AB50-ASA2-AA7,21 Section 21. 86.31 (3s) (bm) of the statutes is renumbered 86.31 (3s) (bm) 1. and amended to read:

AB50-ASA2-AA7,13,8 86.31 (3s) (bm) 1. From the appropriation under s. 20.395 (2) (fq), 2023 stats., the department shall allocate in 2023-24 amounts for county trunk highway improvements, town road improvements, and municipal street improvements so that the total funding under s. 20.395 (2) (fq), 2023 stats., in 2023-24 is distributed among these groups at the same percentage that each group is allocated from the total funding allocated under par. (b).

AB50-ASA2-AA7,22 Section 22. 86.31 (3s) (bm) 2. of the statutes is created to read:

AB50-ASA2-AA7,13,15 86.31 (3s) (bm) 2. From the appropriation under s. 20.395 (2) (fd), the department shall allocate in fiscal year 2025-26 amounts for county trunk highway improvements, town road improvements, and municipal street improvements so that the total funding under s. 20.395 (2) (fd) in fiscal year 2025-26 is distributed among these groups at the same percentage that each group is allocated from the total funding allocated under par. (b).

AB50-ASA2-AA7,9144 Section 9144. Nonstatutory provisions; Transportation.

AB50-ASA2-AA7,13,22 (1) Village of Ontario street development. Notwithstanding limitations on the amount and use of aids provided under s. 86.31 or eligibility requirements for receiving aids under s. 86.31, in the 2025-27 fiscal biennium, from the appropriation under s. 20.395 (2) (fd), the department of transportation shall award a grant to the village of Ontario for residential street development. The grant under this subsection shall be in the amount of $500,000.

AB50-ASA2-AA7,14,5 (2) Village of DeForest interchange improvement. Notwithstanding limitations on the amount and use of aids provided under s. 86.31 or eligibility requirements for receiving aids under s. 86.31, in the 2025-27 fiscal biennium, from the appropriation under s. 20.395 (2) (fd), the department of transportation shall award a grant to the village of DeForest for improvements to the I 39/CTH “V” interchange. The grant under this subsection shall be in the amount of $6,000,000.”.

AB50-ASA2-AA7,14,6 13. At the appropriate places, insert all of the following:

AB50-ASA2-AA7,14,7 “Section 23. 20.395 (2) (cq) of the statutes is amended to read:

AB50-ASA2-AA7,14,14 20.395 (2) (cq) Harbor assistance, state funds. As a continuing appropriation, the amounts in the schedule for harbor assistance under s. 85.095 (2) (a), for administration of the harbor assistance program under s. 85.095 and for grants under 1999 Wisconsin Act 9, section 9150 (4f), 2013 Wisconsin Act 20, section 9145 (4i) and (4u), 2015 Wisconsin Act 55, section 9145 (1c), 2017 Wisconsin Act 59, section 9145 (4d), and 2023 Wisconsin Act 19, section 9144 (2), and 2025 Wisconsin Act .... (this act), section 9144 (1).

AB50-ASA2-AA7,24 Section 24. 20.866 (2) (uv) of the statutes is amended to read:

AB50-ASA2-AA7,14,22 20.866 (2) (uv) Transportation, harbor improvements. From the capital improvement fund, a sum sufficient for the department of transportation to provide grants for harbor improvements. The state may contract public debt in an amount not to exceed $120,000,000 $197,300,000 for this purpose. The state may contract additional public debt in an amount up to $32,000,000 for this purpose. The state may contract additional public debt in an amount up to $15,300,000 for this purpose.

AB50-ASA2-AA7,9144 Section 9144. Nonstatutory provisions; Transportation.

AB50-ASA2-AA7,15,4 (1) Harbor assistance program priority. Notwithstanding s. 85.095 (2) and (3), in the 2025-27 fiscal biennium, when making grant awards for the harbor assistance program under s. 85.095, the department of transportation shall give priority to municipalities in which a shipbuilder in this state is conducting operations.

AB50-ASA2-AA7,9144 Section 9144. Nonstatutory provisions; Transportation.

AB50-ASA2-AA7,15,12 (1) City of Sheboygan marina educational facility. In the 2025-27 fiscal biennium, from the appropriations under ss. 20.395 (2) (cq) and 20.866 (2) (uv), notwithstanding the eligibility criteria under s. 85.095, the department of transportation shall award a grant under s. 85.095 (2) (a) to the city of Sheboygan for the construction of an educational facility at the Harbor Centre Marina. The amount of the grant awarded under this subsection shall be $3,000,000 or the total cost of the project, whichever is less.”.

AB50-ASA2-AA7,15,13 14. At the appropriate places, insert all of the following:

AB50-ASA2-AA7,15,14 “Section 9225. Fiscal changes; Joint Committee on Finance.

AB50-ASA2-AA7,15,20 (1) Supplement for opportunity attraction and promotion. In the schedule under s. 20.005 (3) for the appropriation to the joint committee on finance under s. 20.865 (4) (a), the dollar amount for fiscal year 2025-26 is increased by $5,000,000 to allow the joint committee on finance, upon request of the Wisconsin Economic Development Corporation, to supplement the appropriation under s. 20.192 (1) (bd) for opportunity attraction and promotion.”.

AB50-ASA2-AA7,15,21 15. At the appropriate places, insert all of the following:

AB50-ASA2-AA7,15,22 “Section 25. 20.866 (2) (uup) 1. of the statutes is amended to read:

AB50-ASA2-AA7,16,19 20.866 (2) (uup) 1. From the capital improvement fund, a sum sufficient for the department of transportation to fund the Marquette interchange reconstruction project under s. 84.014, as provided under s. 84.555, the reconstruction of the I 94 north-south corridor and the zoo interchange, as provided under s. 84.555 (1m), the reconstruction of the I 94 east-west corridor, as provided under s. 84.555 (1m), southeast Wisconsin freeway megaprojects under s. 84.0145, as provided under s. 84.555 (1m), and high-cost state highway bridge projects under s. 84.017, as provided under s. 84.555 (1m). The state may contract public debt in an amount not to exceed $704,750,000 for these purposes. In addition, the state may contract public debt in an amount not to exceed $107,000,000 for the reconstruction of the Zoo interchange and I 94 north-south corridor, as provided under s. 84.555 (1m), as southeast Wisconsin freeway megaprojects under s. 84.0145, in an amount not to exceed $216,800,000 for high-cost state highway bridge projects under s. 84.017, as provided under s. 84.555 (1m), in an amount not to exceed $300,000,000 for southeast Wisconsin freeway megaprojects under s. 84.0145, as provided under s. 84.555 (1m), in an amount not to exceed $95,000,000 for the reconstruction of the Zoo interchange, as provided under s. 84.555 (1m), as a southeast Wisconsin freeway megaproject under s. 84.0145, and in an amount up to $40,000,000 $225,171,300 for the reconstruction of the I 94 east-west corridor, as provided under s. 84.555 (1m), as a southeast Wisconsin freeway megaproject under s. 84.0145.”.

AB50-ASA2-AA7,16,20 16. At the appropriate places, insert all of the following:

AB50-ASA2-AA7,16,21 “Section 26. 20.866 (2) (uuv) of the statutes is amended to read:

AB50-ASA2-AA7,17,3 20.866 (2) (uuv) Transportation; design-build projects. From the capital improvement fund, a sum sufficient for the department of transportation to fund design-build projects under s. 84.062 that are state highway rehabilitation projects, major highway projects, or southeast Wisconsin freeway megaprojects. The state may contract public debt in an amount up to $20,000,000 $112,500,000 for this purpose.”.

AB50-ASA2-AA7,17,4 17. At the appropriate places, insert all of the following:

AB50-ASA2-AA7,17,5 “Section 27. 343.50 (1) (c) 1. of the statutes is amended to read:

AB50-ASA2-AA7,17,12 343.50 (1) (c) 1. The department may issue a receipt to any applicant for an identification card, and shall issue a receipt to an applicant requesting an identification card under sub. (5) (a) 3., which receipt shall constitute a temporary identification card while the application is being processed and shall be valid for a period not to exceed 60 180 days. If the application for an identification card is processed under the exception specified in s. 343.165 (7) or (8), the receipt shall include the marking specified in sub. (3) (b).”.

AB50-ASA2-AA7,17,13 18. At the appropriate places, insert all of the following:

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: