Amendment AA7-ASA2-AB50

AB50-ASA2-AA7,67,23 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-ASA2-AA7,126 Section 126. 77.75 of the statutes is amended to read:

AB50-ASA2-AA7,68,6 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-ASA2-AA7,127 Section 127. 77.76 (1) of the statutes is amended to read:

AB50-ASA2-AA7,68,14 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-ASA2-AA7,128 Section 128. 77.76 (2) of the statutes is amended to read:

AB50-ASA2-AA7,68,19 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-ASA2-AA7,129 Section 129. 77.76 (3w) of the statutes is created to read:

AB50-ASA2-AA7,69,14 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-ASA2-AA7,130 Section 130. 77.76 (4) of the statutes is amended to read:

AB50-ASA2-AA7,69,22 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-ASA2-AA7,131 Section 131. 77.76 (7) of the statutes is created to read:

AB50-ASA2-AA7,70,6 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-ASA2-AA7,132 Section 132. 77.77 (1) (a) of the statutes is amended to read:

AB50-ASA2-AA7,70,16 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-ASA2-AA7,133 Section 133. 77.77 (1) (b) of the statutes is amended to read:

AB50-ASA2-AA7,71,2 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-ASA2-AA7,134 Section 134. 77.77 (3) of the statutes is amended to read:

AB50-ASA2-AA7,71,14 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-ASA2-AA7,135 Section 135. 77.78 of the statutes is amended to read:

AB50-ASA2-AA7,71,23 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-ASA2-AA7,136 Section 136. Subchapter XIV of chapter 77 [precedes 77.9981] of the statutes is created to read:

AB50-ASA2-AA7,72,3 CHAPTER 77

AB50-ASA2-AA7,72,5 SUBCHAPTER XIV REGIONAL TRANSIT AUTHORITY FEE

AB50-ASA2-AA7,72,17 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-ASA2-AA7,72,20 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-ASA2-AA7,73,4 (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-ASA2-AA7,73,16 (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-ASA2-AA7,73,20 (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-ASA2-AA7,73,22 (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-ASA2-AA7,74,5 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-ASA2-AA7,137 Section 137. 85.064 (1) (b) of the statutes is amended to read:

AB50-ASA2-AA7,74,9 85.064 (1) (b) “Political subdivision” means any city, village, town, county, or transit commission organized under s. 59.58 (2) or 66.1021 or recognized under s. 66.0301, or transit authority created under s. 66.1039 within this state.

AB50-ASA2-AA7,138 Section 138. 345.05 (1) (ag) of the statutes is created to read:

AB50-ASA2-AA7,74,12 345.05 (1) (ag) “Authority” means a transit authority created under s. 66.1039.

AB50-ASA2-AA7,139 Section 139. 345.05 (2) of the statutes is amended to read:

AB50-ASA2-AA7,74,22 345.05 (2) A person suffering any damage proximately resulting from the negligent operation of a motor vehicle owned and operated by a municipality or authority, which damage was occasioned by the operation of the motor vehicle in the course of its business, may file a claim for damages against the municipality or authority concerned and the governing body of the municipality or the board of directors of the authority may allow, compromise, settle and pay the claim. In this subsection, a motor vehicle is deemed owned and operated by a municipality or authority if the vehicle is either being rented or leased, or is being purchased under a contract whereby the municipality or authority will acquire title.

AB50-ASA2-AA7,140 Section 140. 611.11 (4) (a) of the statutes is amended to read:

AB50-ASA2-AA7,75,2 611.11 (4) (a) In this subsection, “municipality” has the meaning given in s. 345.05 (1) (c), but also includes any transit authority created under s. 66.1039.

AB50-ASA2-AA7,9337 Section 9337. Initial applicability; Revenue.

AB50-ASA2-AA7,75,5 (1) Transit authority property tax exemption. The treatment of s. 70.11 (2) first applies to the property tax assessments as of January 1, 2025.”.

AB50-ASA2-AA7,75,6 27. At the appropriate places, insert all of the following:

AB50-ASA2-AA7,75,7 “Section 141. 79.10 (7m) (a) 1. b. of the statutes is amended to read:

AB50-ASA2-AA7,75,12 79.10 (7m) (a) 1. b. In the 2024-25 fiscal year, on the 4th Monday in July 2024, the department of administration shall distribute $940,000,000 related to the 2023 property tax levies. In the 2024-25 fiscal year, on the first Monday in May 2025, the department of administration shall distribute $335,000,000, related to the 2024 property tax levies.

AB50-ASA2-AA7,75,22 d. In the 2026-27 fiscal year, on the 4th Monday in July 2026, the department of administration shall distribute $940,000,000 related to the 2025 property tax levies. In the 2026-27 fiscal year, on the first Monday in May 2027, the department of administration shall distribute $584,700,000 related to the 2026 property tax levies. In each fiscal year thereafter, on the 4th Monday in July, the department of administration shall distribute $940,000,000 related to the property tax levies of the calendar year immediately preceding the distribution. In each fiscal year thereafter, on the first Monday in May, the department of administration shall distribute $335,000,000 $584,700,000 related to the property tax levies of the calendar year immediately preceding the distribution.

AB50-ASA2-AA7,142 Section 142. 79.10 (7m) (a) 1. c. of the statutes is created to read:

AB50-ASA2-AA7,76,4 79.10 (7m) (a) 1. c. In the 2025-26 fiscal year, on the 4th Monday in July 2025, the department of administration shall distribute $940,000,000 related to the 2024 property tax levies. In the 2025-26 fiscal year, on the first Monday in May 2026, the department of administration shall distribute $460,300,000 related to the 2025 property tax levies.

AB50-ASA2-AA7,143 Section 143. 79.14 of the statutes is amended to read:

AB50-ASA2-AA7,76,15 79.14 School levy tax credit. The appropriation under s. 20.835 (3) (b), for the payments under s. 79.10 (4), is $319,305,000 in 1994, 1995, and 1996; $469,305,000 beginning in 1997 and ending in 2006; $593,050,000 in 2007; $672,400,000 in 2008; $747,400,000 in 2009; $732,550,000 in 2010, 2011, and 2012; $747,400,000 in 2013, 2014, and 2015; $853,000,000 in 2016 and 2017; and $940,000,000 in 2018, 2019, 2020, 2021, and 2022; and in fiscal year 2023-24, $1,195,000,000. Beginning in In fiscal year 2024-25, the appropriation under s. 20.835 (3) (b), for the payments under s. 79.10 (4), is $1,275,000,000; in fiscal year 2025-26, the appropriation is $1,400,300,000; and in fiscal year 2026-27, the appropriation is $1,524,700,000.”.

AB50-ASA2-AA7,76,16 28. At the appropriate places, insert all of the following:

AB50-ASA2-AA7,76,17 “Section 144. 79.005 (1j) of the statutes is created to read:

AB50-ASA2-AA7,76,19 79.005 (1j) (a) “Energy storage facility” means property to which all of the following applies:

AB50-ASA2-AA7,76,20 1. The property is interconnected to the electrical grid.

AB50-ASA2-AA7,76,23 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-ASA2-AA7,77,3 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-ASA2-AA7,77,8 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-ASA2-AA7,77,13 (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-ASA2-AA7,145 Section 145. 79.005 (1L) of the statutes is created to read:

AB50-ASA2-AA7,77,20 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-ASA2-AA7,146 Section 146. 79.04 (7m) of the statutes is created to read:

AB50-ASA2-AA7,78,10 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-ASA2-AA7,78,23 (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-ASA2-AA7,9337 Section 9337. Initial applicability; Revenue.

AB50-ASA2-AA7,79,3 (1) Energy and liquefied natural gas storage facilities. The treatment of ss. 79.005 (1j) and (1L) and 79.04 (7m) first applies to distributions made after January 1, 2026.”.

AB50-ASA2-AA7,79,4 29. At the appropriate places, insert all of the following:

AB50-ASA2-AA7,79,5 “Section 147. 20.835 (1) (d) of the statutes is created to read:

AB50-ASA2-AA7,79,7 20.835 (1) (d) State aid, state assessed pipelines. A sum sufficient to make payments as provided under s. 79.098.

AB50-ASA2-AA7,148 Section 148. 38.16 (3) (a) 2w. of the statutes is amended to read:

AB50-ASA2-AA7,79,12 38.16 (3) (a) 2w. “Revenue” means the sum of the tax levy, property tax relief aid under subs. (4) and (5), and payments received under s. ss. 79.096 and 79.098, not including a payment received under s. 79.096 (3) or 79.098 (3) for a tax incremental district that has been terminated.

AB50-ASA2-AA7,149 Section 149. 66.0602 (2) (b) of the statutes is amended to read:

AB50-ASA2-AA7,79,21 66.0602 (2) (b) For purposes of par. (a), in 2018, and in each year thereafter, the base amount to which the limit under this section applies is the actual levy for the immediately preceding year, plus the amount of the payments under ss. 79.096 and, 79.0965, and 79.098, and the levy limit is the base amount multiplied by the valuation factor, minus the amount of the payments under ss. 79.096 and, 79.0965, and 79.098, except that the adjustments for payments received under s. 79.096 or, 79.0965, or 79.098 do not apply to payments received under s. 79.096 (3) or, 79.0965 (3), or 79.098 (3) for a tax incremental district that has been terminated.

AB50-ASA2-AA7,150 Section 150. 79.098 of the statutes is created to read:

AB50-ASA2-AA7,80,3 79.098 State aid; state assessed pipelines. (1) Beginning in 2027, and in each year thereafter, the department of administration shall pay to each taxing jurisdiction, as defined in s. 79.095 (1) (c), an amount equal to the property taxes levied on the pipeline property of a pipeline company, as defined in s. 76.02 (5), for the property tax assessments as of January 1, 2024.

AB50-ASA2-AA7,80,8 (2) (a) Each municipality shall report to the department of revenue, in the time and manner determined by the department, the amount of the property taxes levied on the pipeline property of a pipeline company, as defined in s. 76.02 (5), for the property tax assessments as of January 1, 2024, on behalf of the municipality and on behalf of other taxing jurisdictions.

AB50-ASA2-AA7,80,11 (b) Each taxing jurisdiction shall report to the department of revenue, in the time and manner determined by the department, any information the department considers necessary to administer this section.

AB50-ASA2-AA7,80,14 (c) If a municipality does not timely electronically file the report required by the department of revenue under par. (a), the following reductions will be made to the municipality’s pipeline property aid distributed under sub. (1) in 2027:

AB50-ASA2-AA7,80,15 1. Reduction of the aid by 25 percent, if not filed by June 30, 2026.

AB50-ASA2-AA7,80,16 2. Forfeiture of the aid, if not filed by July 15, 2026.

AB50-ASA2-AA7,80,20 (d) If a municipality does not electronically file the report required by the department of revenue under par. (a) by July 15, 2026, the department may use the best information available to calculate the aid to distribute under sub. (1) in 2027 to the applicable taxing jurisdictions.

AB50-ASA2-AA7,81,2 (3) Each taxing jurisdiction shall attribute to each tax incremental district within the taxing jurisdiction the district’s proportionate share of the amount the taxing jurisdiction receives under sub. (1). The amount that would have been paid to a tax incremental district under this subsection shall be distributed to the municipality and applicable taxing jurisdictions in the year following the termination of the tax incremental district and in each year thereafter.

AB50-ASA2-AA7,81,6 (4) The department of revenue shall certify the amount of the payment due each taxing jurisdiction under sub. (1) to the department of administration, and the department of administration shall make the payment on or before the first Monday in May.

AB50-ASA2-AA7,151 Section 151. 121.90 (2) (am) 2. of the statutes is amended to read:

AB50-ASA2-AA7,81,10 121.90 (2) (am) 2. Amounts under ss. 79.095 (4) and, 79.096, and 79.098 for the current school year, not including payments received under s. 79.096 (3) or 79.098 (3) for a tax incremental district that has been terminated.”.

AB50-ASA2-AA7,81,11 30. At the appropriate places, insert all of the following:

AB50-ASA2-AA7,81,12 “Section 152. 86.30 (2) (a) 3. of the statutes is amended to read:

AB50-ASA2-AA7,81,17 86.30 (2) (a) 3. For each mile of road or street under the jurisdiction of a municipality as determined under s. 86.302, the mileage aid payment shall be $2,628 in calendar years 2020 and 2021, $2,681 in calendar year 2022, and $2,734 in calendar year years 2023 and to 2025, $2,816 in calendar year 2026, and $2,901 in calendar year 2027 and thereafter.

AB50-ASA2-AA7,153 Section 153. 86.30 (9) (b) of the statutes is amended to read:

AB50-ASA2-AA7,82,2 86.30 (9) (b) For the purpose of calculating and distributing aids under sub. (2), the amounts for aids to counties are $127,140,200 in calendar year 2023. In calendar year 2024, the amounts for aids to counties are $129,683,000. In calendar year 2025 and thereafter, the amounts for aids to counties are $132,276,700 in calendar year 2025, $136,245,000 in calendar year 2026, and $140,332,400 in calendar year 2027 and thereafter. These amounts, to the extent practicable, shall be used to determine the statewide county average cost-sharing percentage in the particular calendar year.

AB50-ASA2-AA7,154 Section 154. 86.30 (9) (c) of the statutes is amended to read: