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SB45-SSA2-SA5,45,31677.52 (13) For the purpose of the proper administration of this section and to
17prevent evasion of the sales tax it shall be presumed that all receipts are subject to
18the tax until the contrary is established. The burden of proving that a sale of
19tangible personal property, or items, property, or goods under sub. (1) (b), (c), or (d),
20or services is not a taxable sale at retail is upon the person who makes the sale
21unless that person takes from the purchaser an electronic or a paper certificate, in
22a manner prescribed by the department, to the effect that the property, item, good,
23or service is purchased for resale or is otherwise exempt, except that no certificate is
24required for the sale of tangible personal property, or items, property, or goods

1under sub. (1) (b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7),
2(7m), (8), (10), (11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42),
3(44), (45), (46), (51), (52), (64), (66), (67), (71), and (72), and (78).
SB45-SSA2-SA5,3m4Section 3m. 77.53 (10) of the statutes is amended to read:
SB45-SSA2-SA5,45,18577.53 (10) For the purpose of the proper administration of this section and to
6prevent evasion of the use tax and the duty to collect the use tax, it is presumed
7that tangible personal property, or items, property, or goods under s. 77.52 (1) (b),
8(c), or (d), or taxable services sold by any person for delivery in this state is sold for
9storage, use, or other consumption in this state until the contrary is established.
10The burden of proving the contrary is upon the person who makes the sale unless
11that person takes from the purchaser an electronic or paper certificate, in a manner
12prescribed by the department, to the effect that the property, or items, property, or
13goods under s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or
14otherwise exempt from the tax, except that no certificate is required for the sale of
15tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
16(d), or services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17),
17(20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), (64), (66),
18(67), (71), and (72), and (78).
SB45-SSA2-SA5,7419Section 74. 77.54 (9a) (er) of the statutes is created to read:
SB45-SSA2-SA5,45,202077.54 (9a) (er) Any transit authority created under s. 66.1039.
SB45-SSA2-SA5,7521Section 75. 77.54 (78) of the statutes is created to read:
SB45-SSA2-SA5,45,232277.54 (78) The sales price from the sale of and the storage, use, or other
23consumption of diapers and feminine hygiene products.
SB45-SSA2-SA5,76
1Section 76. Subchapter V (title) of chapter 77 [precedes 77.70] of the
2statutes is amended to read:
SB45-SSA2-SA5,46,74SUBCHAPTER V

5COUNTY, MUNICIPALITY, TRANSIT

6 AUTHORITY, AND SPECIAL DISTRICT

7 SALES AND USE TAXES
SB45-SSA2-SA5,778Section 77. 77.70 (1) of the statutes is amended to read:
SB45-SSA2-SA5,46,24977.70 (1) Except as provided in sub. (2), any county may impose county sales
10and use taxes under this subchapter by the adoption of an ordinance, stating its
11purpose and referring to this subchapter. The rate of the tax imposed under this
12subsection is 0.1, 0.2, 0.3, 0.4, or 0.5 percent of the sales price or purchase price.
13Except as provided in s. 66.0621 (3m), the county sales and use taxes imposed under
14this subsection may be imposed only for the purpose of directly reducing the
15property tax levy and only in their entirety as provided in this subchapter. That
16ordinance shall be effective on January 1, April 1, July 1, or October 1. A certified
17copy of that ordinance shall be delivered to the secretary of revenue at least 120
18days prior to its effective date. The repeal of any such ordinance shall be effective on
19December 31. A certified copy of a repeal ordinance shall be delivered to the
20secretary of revenue at least 120 days before the effective date of the repeal. Except
21as provided under s. 77.60 (9), the department of revenue may not issue any
22assessment or act on any claim for a refund or any claim for an adjustment under s.
2377.585 after the end of the calendar year that is 4 years after the year in which the
24county has enacted a repeal ordinance under this subsection.
SB45-SSA2-SA5,78
1Section 78. 77.70 (3) of the statutes is created to read:
SB45-SSA2-SA5,47,20277.70 (3) In addition to the taxes imposed under sub. (1), a county other than
3Milwaukee County may, by ordinance, impose a sales and use tax under this
4subchapter at the rate of 0.1, 0.2, 0.3, 0.4, or 0.5 percent of the sales price or
5purchase price. A sales and use tax enacted under this subsection may not take
6effect unless approved by a majority vote of all qualified electors in the county
7voting on the issue at a referendum. The revenue from the taxes imposed under this
8subsection may be used for any purpose designated by the county board or specified
9in the ordinance or in the referendum approving the ordinance. The taxes imposed
10under this subsection may be imposed only in their entirety as provided in this
11subchapter. If approved at a referendum, the ordinance shall be effective on
12January 1, April 1, July 1, or October 1. A certified copy of that ordinance shall be
13delivered to the secretary of revenue at least 120 days prior to its effective date. The
14repeal of any such ordinance shall be effective on December 31. A certified copy of
15a repeal ordinance shall be delivered to the secretary of revenue at least 120 days
16before the effective date of the repeal. Except as provided under s. 77.60 (9), the
17department of revenue may not issue any assessment nor act on any claim for a
18refund or any claim for an adjustment under s. 77.585 after the end of the calendar
19year that is 4 years after the year in which the county has enacted a repeal
20ordinance under this subsection.
SB45-SSA2-SA5,7921Section 79. 77.701 (title) of the statutes is amended to read:
SB45-SSA2-SA5,47,222277.701 (title) Adoption by municipal ordinance; 1st class cities.
SB45-SSA2-SA5,8023Section 80. 77.702 of the statutes is created to read:
SB45-SSA2-SA5,48,19
177.702 Adoption by municipal ordinance; generally. A municipality,
2other than the city of Milwaukee, may, by ordinance, impose a sales and use tax
3under this subchapter at the rate of 0.1, 0.2, 0.3, 0.4, or 0.5 percent of the sales price
4or purchase price. A sales and use tax enacted under this subsection may not take
5effect unless approved by a majority vote of all qualified electors in the municipality
6voting on the issue at a referendum. The revenue from the taxes imposed under this
7subsection may be used for any purpose designated by the governing body of the
8municipality or specified in the ordinance or in the referendum approving the
9ordinance. The taxes imposed under this subsection may be imposed only in their
10entirety as provided in this subchapter. If approved at a referendum, the ordinance
11shall be effective on January 1, April 1, July 1, or October 1. A certified copy of that
12ordinance shall be delivered to the secretary of revenue at least 120 days prior to its
13effective date. The repeal of any such ordinance shall be effective on December 31.
14A certified copy of a repeal ordinance shall be delivered to the secretary of revenue
15at least 120 days before the effective date of the repeal. Except as provided under s.
1677.60 (9), the department of revenue may not issue any assessment nor act on any
17claim for a refund or any claim for an adjustment under s. 77.585 after the end of
18the calendar year that is 4 years after the year in which the municipality has
19enacted a repeal ordinance under this subsection.
SB45-SSA2-SA5,8120Section 81. 77.708 of the statutes is created to read:
SB45-SSA2-SA5,49,42177.708 Adoption by resolution; transit authority. (1) A transit
22authority created under s. 66.1039, by resolution under s. 66.1039 (4) (s), may
23impose a sales tax and a use tax under this subchapter at a rate not to exceed 0.5

1percent of the gross receipts or sales price. Those taxes may be imposed only in
2their entirety. The resolution shall be effective on the first day of the first calendar
3quarter that begins at least 120 days after a certified copy of the resolution is
4delivered to the department of revenue.
SB45-SSA2-SA5,49,105(2) Retailers and the department of revenue may not collect a tax under sub.
6(1) for any transit authority created under s. 66.1039 beginning on the first day of
7the calendar quarter that is at least 120 days after a certified copy of the repeal
8resolution under s. 66.1039 (4) (s) is delivered to the department of revenue, except
9that the department of revenue may collect from retailers taxes that accrued before
10such calendar quarter and fees, interest, and penalties that relate to those taxes.
SB45-SSA2-SA5,8211Section 82. 77.71 (intro.) of the statutes is amended to read:
SB45-SSA2-SA5,49,151277.71 Imposition of county, municipality, and special district sales
13and use taxes. (intro.) Whenever a sales and use tax ordinance is adopted under
14s. 77.70 or, 77.701, or 77.702, or a special district resolution is adopted under s.
1577.706, the following taxes are imposed:
SB45-SSA2-SA5,8316Section 83. 77.71 (1) of the statutes is amended to read:
SB45-SSA2-SA5,50,51777.71 (1) For the privilege of selling, licensing, leasing, or renting tangible
18personal property and the items, property, and goods specified under s. 77.52 (1)
19(b), (c), and (d), and for the privilege of selling, licensing, performing, or furnishing
20services a sales tax is imposed upon retailers at the rates under s. 77.70 in the case
21of a county tax, at the rate under s. 77.701 or 77.702 in the case of a municipality
22tax, or at the rate under s. 77.706 in the case of a special district tax of the sales
23price from the sale, license, lease, or rental of tangible personal property and the

1items, property, and goods specified under s. 77.52 (1) (b), (c), and (d), except
2property taxed under sub. (4), sold, licensed, leased, or rented at retail in the
3county, municipality, or special district, or from selling, licensing, performing, or
4furnishing services described under s. 77.52 (2) in the county, municipality, or
5special district.
SB45-SSA2-SA5,846Section 84. 77.71 (2) of the statutes is amended to read:
SB45-SSA2-SA5,50,22777.71 (2) An excise tax is imposed at the rates under s. 77.70 in the case of a
8county tax, at the rate under s. 77.701 or 77.702 in the case of a municipality tax, or
9at the rate under s. 77.706 in the case of a special district tax of the purchase price
10upon every person storing, using, or otherwise consuming in the county,
11municipality, or special district tangible personal property, or items, property, or
12goods specified under s. 77.52 (1) (b), (c), or (d), or services if the tangible personal
13property, item, property, good, or service is subject to the state use tax under s.
1477.53, except that a receipt indicating that the tax under sub. (1), (3), (4), or (5) has
15been paid relieves the buyer of liability for the tax under this subsection and except
16that if the buyer has paid a similar local tax in another state on a purchase of the
17same tangible personal property, item, property, good, or service that tax shall be
18credited against the tax under this subsection and except that for motor vehicles
19that are used for a purpose in addition to retention, demonstration, or display while
20held for sale in the regular course of business by a dealer the tax under this
21subsection is imposed not on the purchase price but on the amount under s. 77.53
22(1m).
SB45-SSA2-SA5,8523Section 85. 77.71 (3) of the statutes is amended to read:
SB45-SSA2-SA5,51,12
177.71 (3) An excise tax is imposed upon a contractor engaged in construction
2activities within the county or special district at the rates under s. 77.70 in the case
3of a county tax, at the rate under s. 77.701 or 77.702 in the case of a municipality
4tax, or at the rate under s. 77.706 in the case of a special district tax of the purchase
5price of tangible personal property or items, property, or goods under s. 77.52 (1)
6(b), (c), or (d) that are used in constructing, altering, repairing, or improving real
7property and that became a component part of real property in that county,
8municipality, or special district, except that if the contractor has paid the sales tax
9of a county, municipality, or special district in this state on that tangible personal
10property, item, property, or good, or has paid a similar local sales tax in another
11state on a purchase of the same tangible personal property, item, property, or good,
12that tax shall be credited against the tax under this subsection.
SB45-SSA2-SA5,8613Section 86. 77.71 (4) of the statutes is amended to read:
SB45-SSA2-SA5,52,41477.71 (4) An excise tax is imposed at the rates under s. 77.70 in the case of a
15county tax, at the rate under s. 77.701 or 77.702 in the case of a municipality tax, or
16at the rate under s. 77.706 in the case of a special district tax of the purchase price
17upon every person storing, using, or otherwise consuming a motor vehicle, boat,
18recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that property must
19be registered or titled with this state and if that property is to be customarily kept
20in a county that has in effect an ordinance under s. 77.70, in a municipality that has
21in effect an ordinance under s. 77.701 or 77.702, or in a special district that has in
22effect a resolution under s. 77.706, except that if the buyer has paid a similar local
23sales tax in another state on a purchase of the same property, that tax shall be

1credited against the tax under this subsection. The lease or rental of a motor
2vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft is not
3taxed under this subsection if the lease or rental does not require recurring periodic
4payments.
SB45-SSA2-SA5,875Section 87. 77.71 (5) of the statutes is amended to read:
SB45-SSA2-SA5,52,18677.71 (5) An excise tax is imposed on the purchase price for the lease or rental
7of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft
8at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701 or
977.702 in the case of a municipality tax, or at the rate under s. 77.706 in the case of
10a special district tax upon every person storing, using, or otherwise consuming in
11the county, municipality, or special district the motor vehicle, boat, recreational
12vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be registered
13or titled with this state and if the lease or rental does not require recurring periodic
14payments, except that a receipt indicating that the tax under sub. (1) had been paid
15relieves the purchaser of liability for the tax under this subsection and except that
16if the purchaser has paid a similar local tax in another state on the same lease or
17rental of such motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r),
18or aircraft, that tax shall be credited against the tax under this subsection.
SB45-SSA2-SA5,8819Section 88. 77.73 (2) of the statutes is amended to read:
SB45-SSA2-SA5,53,62077.73 (2) Counties, municipalities, and special districts, and transit
21authorities do not have jurisdiction to impose the tax under s. 77.71 (2) in regard to
22items, property, and goods under s. 77.52 (1) (b), (c), and (d), and tangible personal
23property, except snowmobiles, trailers, semitrailers, limited use off-highway
24motorcycles, as defined in s. 23.335 (1) (o), all-terrain vehicles, and utility terrain

1vehicles, purchased in a sale that is consummated in another county, municipality,
2or special district in this state, or in another transit authoritys jurisdictional area,
3that does not have in effect an ordinance or resolution imposing the taxes under this
4subchapter and later brought by the buyer into the county, municipality, or special
5district, or jurisdictional area of the transit authority that has imposed a tax under
6s. 77.71 (2).
SB45-SSA2-SA5,897Section 89. 77.73 (2m) of the statutes is amended to read:
SB45-SSA2-SA5,53,15877.73 (2m) Counties, municipalities, and special districts, and transit
9authorities do not have jurisdiction to impose the tax under s. 77.71 (5) with regard
10to the lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s.
11340.01 (48r), or aircraft if the lease or rental does not require recurring periodic
12payments and if the purchaser received the property in another county,
13municipality, or special district in this state or in another transit authoritys
14jurisdictional area, and then brings the property into a county, municipality, or
15special district, or transit authority that imposes the tax under s. 77.71 (5).
SB45-SSA2-SA5,9016Section 90. 77.73 (3) of the statutes is amended to read:
SB45-SSA2-SA5,54,31777.73 (3) Counties, municipalities, and special districts, and transit
18authorities have jurisdiction to impose the taxes under this subchapter on retailers
19who file, or who are required to file, an application under s. 77.52 (7) or who
20register, or who are required to register, under s. 77.53 (9) or (9m), regardless of
21whether such retailers are engaged in business in the county, municipality, or
22special district, or transit authoritys jurisdictional area, as provided in s. 77.51
23(13g). A retailer who files, or is required to file, an application under s. 77.52 (7) or
24who registers, or is required to register, under s. 77.53 (9) or (9m) shall collect,

1report, and remit to the department the taxes imposed under this subchapter for all
2counties, municipalities, or special districts, or transit authorities that have an
3ordinance or resolution imposing the taxes under this subchapter.
SB45-SSA2-SA5,914Section 91. 77.75 of the statutes is amended to read:
SB45-SSA2-SA5,54,10577.75 Reports. Every person subject to county, municipality, transit
6authority, or special district sales and use taxes shall, for each reporting period,
7record that persons sales made in the county, municipality, or special district, or
8jurisdictional area of a transit authority that has imposed those taxes separately
9from sales made elsewhere in this state and file a report as prescribed by the
10department of revenue.
SB45-SSA2-SA5,9211Section 92. 77.76 (1) of the statutes is amended to read:
SB45-SSA2-SA5,54,181277.76 (1) The department of revenue shall have full power to levy, enforce,
13and collect county, municipality, transit authority, and special district sales and use
14taxes and may take any action, conduct any proceeding, impose interest and
15penalties, and in all respects proceed as it is authorized to proceed for the taxes
16imposed by subch. III. The department of transportation and the department of
17natural resources may administer the county, municipality, transit authority, and
18special district sales and use taxes in regard to items under s. 77.61 (1).
SB45-SSA2-SA5,9319Section 93. 77.76 (2) of the statutes is amended to read:
SB45-SSA2-SA5,54,232077.76 (2) Judicial and administrative review of departmental determinations
21shall be as provided in subch. III for state sales and use taxes, and no county,
22municipality, transit authority, or special district may intervene in any matter
23related to the levy, enforcement, and collection of the taxes under this subchapter.
SB45-SSA2-SA5,9424Section 94. 77.76 (3t) of the statutes is created to read:
SB45-SSA2-SA5,55,16
177.76 (3t) From the appropriation under s. 20.835 (4) (gj), the department
2shall distribute 99.25 percent of the municipality taxes reported for each enacting
3municipality, minus the municipality portion of the retailers discounts, to the
4municipality and shall indicate the taxes reported by each taxpayer, no later than
575 days following the last day of the calendar quarter in which such amounts were
6reported. In this subsection, the municipality portion of the retailers discount is
7the amount determined by multiplying the total retailers discount by a fraction the
8numerator of which is the gross municipality sales and use taxes payable and the
9denominator of which is the sum of the gross state and municipality sales and use
10taxes payable. The municipality taxes distributed shall be increased or decreased
11to reflect subsequent refunds, audit adjustments, and all other adjustments of the
12municipality taxes previously distributed. Interest paid on refunds of municipality
13sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (gj) at
14the rate paid by this state under s. 77.60 (1) (a). Any municipality receiving a report
15under this subsection is subject to the duties of confidentiality to which the
16department of revenue is subject under s. 77.61 (5) and (6).
SB45-SSA2-SA5,9517Section 95. 77.76 (3w) of the statutes is created to read:
SB45-SSA2-SA5,56,121877.76 (3w) From the appropriation under s. 20.835 (4) (gc), the department of
19revenue shall distribute 98.5 percent of the taxes reported for each transit
20authority that has imposed taxes under this subchapter, minus the transit
21authority portion of the retailers discount, to the transit authority no later than
22the end of the 3rd month following the end of the calendar quarter in which such
23amounts were reported. At the time of distribution, the department of revenue

1shall indicate the taxes reported by each taxpayer. In this subsection, the transit
2authority portion of the retailers discount is the amount determined by
3multiplying the total retailers discount by a fraction the numerator of which is the
4gross transit authority sales and use taxes payable and the denominator of which is
5the sum of the gross state and transit authority sales and use taxes payable. The
6transit authority taxes distributed shall be increased or decreased to reflect
7subsequent refunds, audit adjustments, and all other adjustments of the transit
8authority taxes previously distributed. Interest paid on refunds of transit
9authority sales and use taxes shall be paid from the appropriation under s. 20.835
10(4) (gc) at the rate paid by this state under s. 77.60 (1) (a). Any transit authority
11receiving a report under this subsection is subject to the duties of confidentiality to
12which the department of revenue is subject under s. 77.61 (5).
SB45-SSA2-SA5,9613Section 96. 77.76 (4) of the statutes is amended to read:
SB45-SSA2-SA5,56,201477.76 (4) There shall be retained by the state 1.5 percent of the taxes collected
15for taxes imposed by special districts under s. 77.706 and transit authorities under
16s. 77.708, 0.75 percent of the taxes collected for taxes imposed by counties under s.
1777.70, and 1.75 percent of the taxes collected for taxes imposed by municipalities
18under s. 77.701 to cover costs incurred by the state in administering, enforcing, and
19collecting the tax. All interest and penalties collected shall be deposited and
20retained by this state in the general fund.
SB45-SSA2-SA5,9721Section 97. 77.76 (4m) of the statutes is created to read:
SB45-SSA2-SA5,57,22277.76 (4m) There shall be retained by the state 0.75 percent of the taxes
23collected for taxes imposed by municipalities under s. 77.702 to cover the costs
24incurred by the state in administering, enforcing, and collecting the tax. All

1interest and penalties collected shall be deposited and retained by this state in the
2general fund.
SB45-SSA2-SA5,983Section 98. 77.76 (7) of the statutes is created to read:
SB45-SSA2-SA5,57,10477.76 (7) If a retailer receives notice from the department of revenue that the
5retailer is required to collect and remit the taxes imposed under s. 77.708, but the
6retailer believes that the retailer is not required to collect such taxes because the
7retailer is not doing business within the transit authoritys jurisdictional area, the
8retailer shall notify the department of revenue no later than 30 days after receiving
9notice from the department. The department of revenue shall affirm or revise its
10original determination no later than 30 days after receiving the retailers notice.
SB45-SSA2-SA5,9911Section 99. 77.77 (1) (a) of the statutes is amended to read:
SB45-SSA2-SA5,57,201277.77 (1) (a) The sales price from services subject to the tax under s. 77.52 (2)
13or the lease, rental, or license of tangible personal property and property, items,
14and goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under
15this subchapter, and the incremental amount of tax caused by a rate increase
16applicable to those services, leases, rentals, or licenses is due, beginning with the
17first billing period starting on or after the effective date of the county ordinance,
18municipal ordinance, special district resolution, transit authority resolution, or
19rate increase, regardless of whether the service is furnished or the property, item,
20or good is leased, rented, or licensed to the customer before or after that date.
SB45-SSA2-SA5,10021Section 100. 77.77 (1) (b) of the statutes is amended to read:
SB45-SSA2-SA5,58,62277.77 (1) (b) The sales price from services subject to the tax under s. 77.52 (2)
23or the lease, rental, or license of tangible personal property and property, items,
24and goods specified under s. 77.52 (1) (b), (c), and (d) is not subject to the taxes

1under this subchapter, and a decrease in the tax rate imposed under this
2subchapter on those services first applies, beginning with bills rendered on or after
3the effective date of the repeal or sunset of a county ordinance, municipal ordinance,
4or special district resolution, or transit authority resolution imposing the tax or
5other rate decrease, regardless of whether the service is furnished or the property,
6item, or good is leased, rented, or licensed to the customer before or after that date.
SB45-SSA2-SA5,1017Section 101. 77.77 (3) of the statutes is amended to read:
SB45-SSA2-SA5,58,18877.77 (3) The sale of building materials to contractors engaged in the
9business of constructing, altering, repairing or improving real estate for others is
10not subject to the taxes under this subchapter, and the incremental amount of tax
11caused by the rate increase applicable to those materials is not due, if the materials
12are affixed and made a structural part of real estate, and the amount payable to the
13contractor is fixed without regard to the costs incurred in performing a written
14contract that was irrevocably entered into prior to the effective date of the county
15ordinance, municipal ordinance, special district resolution, transit authority
16resolution, or rate increase or that resulted from the acceptance of a formal written
17bid accompanied by a bond or other performance guaranty that was irrevocably
18submitted before that date.
SB45-SSA2-SA5,10219Section 102. 77.78 of the statutes is amended to read:
SB45-SSA2-SA5,59,32077.78 Registration. No motor vehicle, boat, snowmobile, recreational
21vehicle, as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility
22terrain vehicle, off-highway motorcycle, as defined in s. 23.335 (1) (q), or aircraft
23that is required to be registered by this state may be registered or titled by this state
24unless the registrant files a sales and use tax report and pays the county tax,

1municipal tax, transit authority tax, and special district tax at the time of
2registering or titling to the state agency that registers or titles the property. That
3state agency shall transmit those tax revenues to the department of revenue.
SB45-SSA2-SA5,1034Section 103. Subchapter XIV of chapter 77 [precedes 77.9981] of the
5statutes is created to read:
SB45-SSA2-SA5,59,87SUBCHAPTER XIV

8REGIONAL TRANSIT AUTHORITY FEE
SB45-SSA2-SA5,59,20977.9981 Imposition. A regional transit authority created under s. 66.1039
10(2) may impose a fee at a rate not to exceed $2 for each transaction in the authoritys
11jurisdictional area, as described in s. 66.1039 (2), on the rental, but not for rerental
12and not for rental as a service or repair replacement vehicle, of Type 1 automobiles,
13as defined in s. 340.01 (4) (a), by establishments primarily engaged in short-term
14rental of passenger cars without drivers, for a period of 30 days or less, unless the
15sale is exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9), or (9a). The
16fee imposed under this subchapter shall be effective on the first day of the first
17month that begins at least 90 days after the board of directors of the regional transit
18authority approves the imposition of the fee and notifies the department of revenue.
19The board of directors shall notify the department of a repeal of the fee imposed
20under this subchapter at least 60 days before the effective date of the repeal.
SB45-SSA2-SA5,59,232177.9982 Administration. (1) The department of revenue shall administer
22the fee under this subchapter and may take any action, conduct any proceeding, and
23impose interest and penalties.
SB45-SSA2-SA5,60,7
1(2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (5), (13),
2(14), (18), and (19), 77.522, 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61
3(2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes under
4subch. III, apply to the fee under this subchapter. Section 77.73, as it applies to the
5taxes under subch. V, applies to the fee under this subchapter. The renter shall
6collect the fee under this subchapter from the person to whom the passenger car is
7rented.
SB45-SSA2-SA5,60,198(3) From the appropriation under s. 20.835 (4) (gh), the department of
9revenue shall distribute 97.45 percent of the fees collected under this subchapter for
10each regional transit authority to that authority and shall indicate to the authority
11the fees reported by each fee payer in the authoritys jurisdiction, no later than the
12end of the month following the end of the calendar quarter in which the amounts
13were collected. The fees distributed shall be increased or decreased to reflect
14subsequent refunds, audit adjustments, and all other adjustments. Interest paid on
15refunds of the fee under this subchapter shall be paid from the appropriation under
16s. 20.835 (4) (gh) at the rate under s. 77.60 (1) (a). Any regional transit authority
17that receives a report along with a payment under this subsection is subject to the
18duties of confidentiality to which the department of revenue is subject under s.
1977.61 (5).
SB45-SSA2-SA5,60,2320(4) Persons who are subject to the fee under this subchapter shall register
21with the department of revenue. Any person who is required to register; including
22any person authorized to act on behalf of a corporation, partnership, or other person
23who is required to register; who fails to do so is guilty of a misdemeanor.
SB45-SSA2-SA5,61,2
1(5) A retailer who collects a fee under this subchapter shall identify the fee as
2a separate item on a receipt the retailer provides to a rental customer.
SB45-SSA2-SA5,61,8377.9983 Discontinuation. Retailers and the department of revenue may not
4collect fees under this subchapter for any regional transit authority after the
5calendar quarter during which the regional transit authority ceases to exist, except
6that the department may collect from retailers fees that accrued before that
7calendar quarter and interest and penalties that relate to those fees. If fees are
8collected, the authority may use the revenue for any lawful purpose.
SB45-SSA2-SA5,1049Section 104. 79.015 of the statutes is amended to read:
SB45-SSA2-SA5,61,161079.015 Statement of estimated payments. The department of revenue, on
11or before September 15 of each year, shall provide to each municipality and county
12a statement of estimated payments to be made in the next calendar year to the
13municipality or county under ss. 79.035, 79.036, 79.037, 79.038, 79.039, 79.04, and
1479.05 and shall provide a statement of estimated payments to be made to the
15municipality or county under s. 79.06 if the municipality or county is eligible for a
16payment under s. 79.06 in the next calendar year.
SB45-SSA2-SA5,10517Section 105. 79.06 of the statutes is created to read:
SB45-SSA2-SA5,61,191879.06 Property tax freeze incentive payments. (1) In this section,
19political subdivision means a city, village, town, or county.
SB45-SSA2-SA5,61,2220(2) (a) A political subdivision is eligible for a payment under sub. (3) if its
21property tax levy in a year is less than or equal to its property tax levy in the
22immediately preceding year.
SB45-SSA2-SA5,62,223(b) For purposes of determining eligibility under par. (a), a political

1subdivisions property tax levy excludes all of the following expenditures made by
2the political subdivision:
SB45-SSA2-SA5,62,331. Expenditures related to annexation or service consolidation.
SB45-SSA2-SA5,62,442. Unreimbursed emergency expenditures.
SB45-SSA2-SA5,62,75(3) (a) Beginning in 2026, each political subdivision that is eligible under sub.
6(2) on the basis of its property tax levy imposed in the immediately preceding
7December shall receive a payment calculated as follows:
SB45-SSA2-SA5,62,981. Multiply the political subdivisions property tax levy for the year of the
9payment by 0.03.
SB45-SSA2-SA5,62,11102. If the political subdivision received a payment under this subsection in the
11immediately preceding year, multiply the amount of the payment by 1.03.
SB45-SSA2-SA5,62,12123. Add the amounts determined under subds. 1. and 2.
SB45-SSA2-SA5,62,1513(b) For purposes of calculating the amount of a payment under par. (a), a
14political subdivisions property tax levy excludes all expenditures excluded under
15sub. (2) (b).
SB45-SSA2-SA5,62,1916(c) The department of revenue shall certify the amount of the payment due
17each taxing jurisdiction under par. (a) to the department of administration, and the
18department of administration shall make the payment on or before the first Monday
19in May.
SB45-SSA2-SA5,62,2120(4) The department of revenue may promulgate rules to implement this
21section.
SB45-SSA2-SA5,10622Section 106. 84.01 (35) (b) of the statutes is amended to read:
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