Amendment SA5-SSA2-SB45

SB45-SSA2-SA5,37,14 (g) Covenant as to the purposes to which the proceeds from the sale of any bonds may be applied, and as to the pledge of such proceeds to secure the payment of the bonds.

SB45-SSA2-SA5,37,17 (h) Covenant as to limitations on the issuance of any additional bonds, the terms upon which additional bonds may be issued and secured, and the refunding of outstanding bonds.

SB45-SSA2-SA5,37,19 (i) Covenant as to the rank or priority of any bonds with respect to any lien or security.

SB45-SSA2-SA5,37,23 (j) Covenant as to the procedure by which the terms of any contract with or for the benefit of the holders of bonds may be amended or abrogated, the amount of bonds, the holders of which must consent thereto, and the manner in which such consent may be given.

SB45-SSA2-SA5,38,3 (k) Covenant as to the custody and safekeeping of any of its properties or investments, the insurance to be carried on the property or investments, and the use and disposition of insurance proceeds.

SB45-SSA2-SA5,38,6 (L) Covenant as to the vesting in one or more trustees, within or outside the state, of those properties, rights, powers, and duties in trust as the authority determines.

SB45-SSA2-SA5,38,9 (m) Covenant as to the appointing of, and providing for the duties and obligations of, one or more paying agent or other fiduciaries within or outside the state.

SB45-SSA2-SA5,38,12 (n) Make all other covenants and do any act that may be necessary or convenient or desirable in order to secure its bonds or, in the absolute discretion of the authority, tend to make the bonds more marketable.

SB45-SSA2-SA5,38,16 (o) Execute all instruments necessary or convenient in the exercise of the powers granted under this section or in the performance of covenants or duties, which may contain such covenants and provisions as a purchaser of the bonds of the authority may reasonably require.

SB45-SSA2-SA5,39,5 (10) Refunding bonds. An authority may issue refunding bonds for the purpose of paying any of its bonds at or prior to maturity or upon acceleration or redemption. An authority may issue refunding bonds at such time prior to the maturity or redemption of the refunded bonds as the authority deems to be in the public interest. The refunding bonds may be issued in sufficient amounts to pay or provide the principal of the bonds being refunded, together with any redemption premium on the bonds, any interest accrued or to accrue to the date of payment of the bonds, the expenses of issue of the refunding bonds, the expenses of redeeming the bonds being refunded, and such reserves for debt service or other capital or current expenses from the proceeds of such refunding bonds as may be required by the resolution, trust indenture, or other security instruments. To the extent applicable, refunding bonds are subject to subs. (8) and (9).

SB45-SSA2-SA5,39,8 (11) Bonds eligible for investment. (a) Any of the following may invest funds, including capital in their control or belonging to them, in bonds of the authority:

SB45-SSA2-SA5,39,9 1. Public officers and agencies of the state.

SB45-SSA2-SA5,39,10 2. Local governmental units, as defined in s. 19.42 (7u).

SB45-SSA2-SA5,39,11 3. Insurance companies.

SB45-SSA2-SA5,39,12 4. Trust companies.

SB45-SSA2-SA5,39,13 5. Banks.

SB45-SSA2-SA5,39,14 6. Savings banks.

SB45-SSA2-SA5,39,15 7. Savings and loan associations.

SB45-SSA2-SA5,39,16 8. Investment companies.

SB45-SSA2-SA5,39,17 9. Personal representatives.

SB45-SSA2-SA5,39,18 10. Trustees.

SB45-SSA2-SA5,39,19 11. Other fiduciaries not listed in this paragraph.

SB45-SSA2-SA5,39,23 (b) The authority’s bonds are securities that may be deposited with and received by any officer or agency of the state or any local governmental unit, as defined in s. 19.42 (7u), for any purpose for which the deposit of bonds or obligations of the state or any local governmental unit is authorized by law.

SB45-SSA2-SA5,40,9 (12) Budgets; rates and charges; audit. The board of directors of an authority shall annually prepare a budget for the authority. Rates and other charges received by the authority shall be used only for the general expenses and capital expenditures of the authority, to pay interest, amortization, and retirement charges on bonds, and for specific purposes of the authority and may not be transferred to any political subdivision. The authority shall maintain an accounting system in accordance with generally accepted accounting principles and shall have its financial statements and debt covenants audited annually by an independent certified public accountant.

SB45-SSA2-SA5,40,12 (13) Withdrawal from authority. A participating political subdivision that joined an authority under sub. (2) (f) 2. may withdraw from an authority if all of the following conditions are met:

SB45-SSA2-SA5,40,14 (a) The governing body of the political subdivision adopts a resolution requesting withdrawal of the political subdivision from the authority.

SB45-SSA2-SA5,40,16 (b) The political subdivision has paid, or made provision for the payment of, all obligations of the political subdivision to the authority.

SB45-SSA2-SA5,40,19 (14) Duty to provide transit service. An authority shall provide, or contract for the provision of, transit service within the authority’s jurisdictional area.

SB45-SSA2-SA5,41,2 (17) Other statutes. This section does not limit the powers of political subdivisions to enter into intergovernmental cooperation or contracts or to establish separate legal entities under s. 66.0301 or 66.1021 or any other applicable law, or otherwise to carry out their powers under applicable statutory provisions. Section 66.0803 (2) does not apply to an authority.

SB45-SSA2-SA5,64 Section 64. 66.1105 (6) (g) 1. (intro.) of the statutes is amended to read:

SB45-SSA2-SA5,41,8 66.1105 (6) (g) 1. (intro.) After Subject to subd. 1m., after the date on which a tax incremental district created by a city pays off the aggregate of all of its project costs, and notwithstanding the time at which such a district would otherwise be required to terminate under sub. (7), a city may extend the life of the district for one year 3 years if the city does all of the following:

SB45-SSA2-SA5,65 Section 65. 66.1105 (6) (g) 1. b. of the statutes is amended to read:

SB45-SSA2-SA5,41,13 66.1105 (6) (g) 1. b. The city forwards a copy of the resolution under subd. 1. a. and, if the extension is for more than one year, a copy of the resolution under subd. 1m., to the department of revenue, notifying the department that it must continue to authorize the allocation of tax increments to the district under par. (a).

SB45-SSA2-SA5,66 Section 66. 66.1105 (6) (g) 1m. of the statutes is created to read:

SB45-SSA2-SA5,41,17 66.1105 (6) (g) 1m. An extension under subd. 1. may not be for more than one year unless the joint review board approves, by resolution, the extension under subd. 1.

SB45-SSA2-SA5,67 Section 67. 67.01 (5) of the statutes is amended to read:

SB45-SSA2-SA5,42,3 67.01 (5) “Municipality” means any of the following which is authorized to levy a tax: a county, city, village, town, school district, board of park commissioners, technical college district, metropolitan sewerage district created under ss. 200.01 to 200.15 or 200.21 to 200.65, town sanitary district under subch. IX of ch. 60, transit authority created under s. 66.1039, public inland lake protection and rehabilitation district established under s. 33.23, 33.235, or 33.24, and any other public body empowered to borrow money and issue obligations to repay the money out of public funds or revenues. “Municipality” does not include the state.

SB45-SSA2-SA5,68 Section 68. 70.11 (2) of the statutes is amended to read:

SB45-SSA2-SA5,43,5 70.11 (2) Municipal property and property of certain districts, exception. Property owned by any county, city, village, town, school district, technical college district, public inland lake protection and rehabilitation district, metropolitan sewerage district, municipal water district created under s. 198.22, joint local water authority created under s. 66.0823, transit authority created under s. 66.1039, regional planning commission created under s. 66.0309, long-term care district under s. 46.2895, or town sanitary district; lands belonging to cities of any other state used for public parks; land tax-deeded to any county or city before January 2; but any residence located upon property owned by the county for park purposes that is rented out by the county for a nonpark purpose shall not be exempt from taxation. Except as to land acquired under s. 59.84 (2) (d), this exemption shall not apply to land conveyed after August 17, 1961, to any such governmental unit or for its benefit while the grantor or others for his or her benefit are permitted to occupy the land or part thereof in consideration for the conveyance. The exemption under this subsection applies to the property of a regional planning commission that the commission owned prior to October 1, 2021. If a regional planning commission subsequently sells property exempt from taxation under this subsection, the exemption applies to property purchased and owned by the commission if the total size of all property owned by the commission is substantially similar in size to the total property owned by the commission prior to October 1, 2021. Any property of the regional planning commission in excess of that size restriction is subject to taxation under this chapter. Leasing the property exempt under this subsection, regardless of the lessee and the use of the leasehold income, does not render that property taxable.

SB45-SSA2-SA5,69 Section 69. 71.26 (1) (b) of the statutes is amended to read:

SB45-SSA2-SA5,43,11 71.26 (1) (b) Political units. Income received by the United States, the state and all counties, cities, villages, towns, school districts, technical college districts, joint local water authorities created under s. 66.0823, transit authorities created under s. 66.1039, long-term care districts under s. 46.2895 or other political units of this state.

SB45-SSA2-SA5,70 Section 70. Chapter 77 (title) of the statutes is amended to read:

SB45-SSA2-SA5,44,2 CHAPTER 77 TAXATION OF FOREST CROPLANDS; REAL ESTATE TRANSFER FEES; SALES AND USE TAXES; COUNTY, MUNICIPALITY, TRANSIT AUTHORITY, AND SPECIAL DISTRICT SALES AND USE TAXES; MANAGED FOREST LAND; ECONOMIC DEVELOPMENT SURCHARGE; LOCAL FOOD AND BEVERAGE TAX; LOCAL RENTAL CAR TAX; PREMIER RESORT AREA TAXES; STATE RENTAL VEHICLE FEE; DRY CLEANING FEES; ELECTRIC VEHICLE CHARGING TAX; REGIONAL TRANSIT AUTHORITY FEES

SB45-SSA2-SA5,71 Section 71. 77.51 (3h) of the statutes is created to read:

SB45-SSA2-SA5,44,5 77.51 (3h) “Diaper” means an absorbent garment worn by humans who are incapable of or have difficulty controlling their bladder or bowel movements.

SB45-SSA2-SA5,72 Section 72. 77.51 (3pq) of the statutes is created to read:

SB45-SSA2-SA5,44,10 77.51 (3pq) “Feminine hygiene products” means tampons, panty liners, menstrual cups, sanitary napkins, and other similar tangible personal property designed for feminine hygiene in connection with the human menstrual cycle. “Feminine hygiene products” do not include grooming and hygiene products.

SB45-SSA2-SA5,73 Section 73. 77.51 (4f) of the statutes is created to read:

SB45-SSA2-SA5,44,14 77.51 (4f) “Grooming and hygiene products” means soaps and cleaning solutions, shampoo, toothpaste, mouthwash, antiperspirants, and suntan lotions and screens.

SB45-SSA2-SA5,3d Section 3d. 77.52 (13) of the statutes is amended to read:

SB45-SSA2-SA5,45,3 77.52 (13) For the purpose of the proper administration of this section and to prevent evasion of the sales tax it shall be presumed that all receipts are subject to the tax until the contrary is established. The burden of proving that a sale of tangible personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services is not a taxable sale at retail is upon the person who makes the sale unless that person takes from the purchaser an electronic or a paper certificate, in a manner prescribed by the department, to the effect that the property, item, good, or service is purchased for resale or is otherwise exempt, except that no certificate is required for the sale of tangible personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10), (11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), (64), (66), (67), (71), and (72), and (78).

SB45-SSA2-SA5,3m Section 3m. 77.53 (10) of the statutes is amended to read:

SB45-SSA2-SA5,45,18 77.53 (10) For the purpose of the proper administration of this section and to prevent evasion of the use tax and the duty to collect the use tax, it is presumed that tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable services sold by any person for delivery in this state is sold for storage, use, or other consumption in this state until the contrary is established. The burden of proving the contrary is upon the person who makes the sale unless that person takes from the purchaser an electronic or paper certificate, in a manner prescribed by the department, to the effect that the property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or otherwise exempt from the tax, except that no certificate is required for the sale of tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), (64), (66), (67), (71), and (72), and (78).

SB45-SSA2-SA5,74 Section 74. 77.54 (9a) (er) of the statutes is created to read:

SB45-SSA2-SA5,45,20 77.54 (9a) (er) Any transit authority created under s. 66.1039.

SB45-SSA2-SA5,75 Section 75. 77.54 (78) of the statutes is created to read:

SB45-SSA2-SA5,45,23 77.54 (78) The sales price from the sale of and the storage, use, or other consumption of diapers and feminine hygiene products.

SB45-SSA2-SA5,76 Section 76. Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes is amended to read:

SB45-SSA2-SA5,46,3 CHAPTER 77

SB45-SSA2-SA5,46,7 SUBCHAPTER V COUNTY, MUNICIPALITY, TRANSIT AUTHORITY, AND SPECIAL DISTRICT SALES AND USE TAXES

SB45-SSA2-SA5,77 Section 77. 77.70 (1) of the statutes is amended to read:

SB45-SSA2-SA5,46,24 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.

SB45-SSA2-SA5,78 Section 78. 77.70 (3) of the statutes is created to read:

SB45-SSA2-SA5,47,20 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.

SB45-SSA2-SA5,79 Section 79. 77.701 (title) of the statutes is amended to read:

SB45-SSA2-SA5,47,22 77.701 (title) Adoption by municipal ordinance; 1st class cities.

SB45-SSA2-SA5,80 Section 80. 77.702 of the statutes is created to read:

SB45-SSA2-SA5,48,19 77.702 Adoption by municipal ordinance; generally. A municipality, other than the city of Milwaukee, 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.

SB45-SSA2-SA5,81 Section 81. 77.708 of the statutes is created to read:

SB45-SSA2-SA5,49,4 77.708 Adoption by resolution; transit authority. (1) A transit authority created under s. 66.1039, by resolution under s. 66.1039 (4) (s), may impose a sales tax and a use tax under this subchapter at a rate not to exceed 0.5 percent of the gross receipts or sales price. Those taxes may be imposed only in their entirety. The resolution shall be effective on the first day of the first calendar quarter that begins at least 120 days after a certified copy of the resolution is delivered to the department of revenue.

SB45-SSA2-SA5,49,10 (2) Retailers and the department of revenue may not collect a tax under sub. (1) for any transit authority created under s. 66.1039 beginning on the first day of the calendar quarter that is at least 120 days after a certified copy of the repeal resolution under s. 66.1039 (4) (s) is delivered to the department of revenue, except that the department of revenue may collect from retailers taxes that accrued before such calendar quarter and fees, interest, and penalties that relate to those taxes.

SB45-SSA2-SA5,82 Section 82. 77.71 (intro.) of the statutes is amended to read:

SB45-SSA2-SA5,49,15 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:

SB45-SSA2-SA5,83 Section 83. 77.71 (1) of the statutes is amended to read:

SB45-SSA2-SA5,50,5 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.

SB45-SSA2-SA5,84 Section 84. 77.71 (2) of the statutes is amended to read:

SB45-SSA2-SA5,50,22 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).

SB45-SSA2-SA5,85 Section 85. 77.71 (3) of the statutes is amended to read:

SB45-SSA2-SA5,51,12 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.

SB45-SSA2-SA5,86 Section 86. 77.71 (4) of the statutes is amended to read:

SB45-SSA2-SA5,52,4 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.

SB45-SSA2-SA5,87 Section 87. 77.71 (5) of the statutes is amended to read:

SB45-SSA2-SA5,52,18 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.

SB45-SSA2-SA5,88 Section 88. 77.73 (2) of the statutes is amended to read:

SB45-SSA2-SA5,53,6 77.73 (2) Counties, municipalities, and special districts, and transit authorities do not have jurisdiction to impose the tax under s. 77.71 (2) in regard to items, property, and goods under s. 77.52 (1) (b), (c), and (d), and tangible personal property, except snowmobiles, trailers, semitrailers, limited use off-highway motorcycles, as defined in s. 23.335 (1) (o), all-terrain vehicles, and utility terrain vehicles, purchased in a sale that is consummated in another county, municipality, or special district in this state, or in another transit authority’s jurisdictional area, that does not have in effect an ordinance or resolution imposing the taxes under this subchapter and later brought by the buyer into the county, municipality, or special district, or jurisdictional area of the transit authority that has imposed a tax under s. 77.71 (2).

SB45-SSA2-SA5,89 Section 89. 77.73 (2m) of the statutes is amended to read:

SB45-SSA2-SA5,53,15 77.73 (2m) Counties, municipalities, and special districts, and transit authorities do not have jurisdiction to impose the tax under s. 77.71 (5) with regard to the lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if the lease or rental does not require recurring periodic payments and if the purchaser received the property in another county, municipality, or special district in this state or in another transit authority’s jurisdictional area, and then brings the property into a county, municipality, or special district, or transit authority that imposes the tax under s. 77.71 (5).

SB45-SSA2-SA5,90 Section 90. 77.73 (3) of the statutes is amended to read:

SB45-SSA2-SA5,54,3 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.