This is the preview version of the Wisconsin State Legislature site.
Please see http://docs.legis.wisconsin.gov for the production version.
SB576,12,423 (i) Enter upon any state, county, or municipal street, road, or alley, or any public
24highway for the purpose of installing, maintaining, and operating the authority's
25facilities. Whenever the work is to be done in a state, county, or municipal highway,

1street, road, or alley, the public authority having control thereof shall be duly
2notified, and the highway, street, road, or alley shall be restored to as good a condition
3as existed before the commencement of the work with all costs incident to the work
4to be borne by the authority.
SB576,12,65 (j) Fix, maintain, and revise fees, rates, rents, and charges for functions,
6facilities, and services provided by the authority.
SB576,12,87 (k) Make, and from time to time amend and repeal, bylaws, rules, and
8regulations to carry into effect the powers and purposes of the authority.
SB576,12,99 (L) Sue and be sued in its own name.
SB576,12,1010 (m) Have and use a corporate seal.
SB576,12,1311 (n) Employ agents, consultants, and employees; engage professional services;
12and purchase such furniture, stationery, and other supplies and materials as are
13reasonably necessary to perform its duties and exercise its powers.
SB576,12,1514 (o) Incur debts, liabilities, or obligations, including the borrowing of money and
15the issuance of bonds under subs. (7) and (10).
SB576,12,1916 (p) Invest any funds held in reserve or sinking funds, or any funds not required
17for immediate disbursement, including the proceeds from the sale of any bonds, in
18such obligations, securities, and other investments as the authority deems proper in
19accordance with s. 66.0603 (1m).
SB576,12,2120 (q) Do and perform any acts and things authorized by this section under,
21through, or by means of an agent or by contracts with any person.
SB576,12,2422 (r) Exercise any other powers that the board of directors considers necessary
23and convenient to effectuate the purposes of the authority, including providing for
24passenger safety.
SB576,13,8
1(s) 1. Impose, by the adoption of a resolution by the board of directors, the taxes
2under subch. V of ch. 77 in the authority's jurisdictional area. If an authority adopts
3a resolution to impose the taxes, or to change the rate after the taxes are imposed,
4it shall deliver a certified copy of the resolution to the department of revenue at least
5120 days before its effective date. The authority may, by adoption of a resolution by
6the board of directors, repeal the imposition of taxes under subch. V of ch. 77 and
7shall deliver a certified copy of the repeal resolution to the department of revenue at
8least 120 days before its effective date.
SB576,14,29 2. If an authority adopts a resolution to impose the tax, as provided in subd.
101., an authority shall specify to the department of revenue, as provided in this
11subdivision, the exact boundaries of the authority's jurisdictional area. If the
12boundaries are the same as the county lines on all sides of the authority's
13jurisdictional area, the resolution shall specify the county or counties that comprise
14the authority's entire jurisdictional area. If the boundaries are other than a county
15line on any side of the authority's jurisdictional area, the authority shall provide the
16department with a complete list of all the 9-digit zip codes that are entirely within
17the authority's jurisdictional area and a complete list of all the street addresses that
18are within the authority's jurisdictional area and not included in any 9-digit zip code
19that is entirely within the authority's jurisdictional area. The authority shall
20provide a certified copy of the information required under this subdivision to the
21department, in the manner, format, and layout prescribed by the department, at
22least 120 days prior to the first day of the calendar quarter before the effective date
23of the tax imposed under subd. 1. If the boundaries of the authority's jurisdictional
24area subsequently change, the authority shall submit a certified copy of the
25information required under this subdivision to the department at least 120 days

1prior to the first day of the calendar quarter before the effective date of such change,
2in the manner, format, and layout prescribed by the department.
SB576,14,103 3. Notwithstanding subd. 1., an authority created under sub. (2) (c) may not
4impose the taxes authorized under subd. 1. unless the authorizing resolution under
5sub. (2) (c) 1. and, if applicable, sub. (2) (c) 3., as well as the referendum question on
6the referendum ballot specified in sub. (2) (c) 1. and, if applicable, sub. (2) (c) 3., each
7clearly identifies the maximum rate of the taxes that may be imposed by the
8authority under subd. 1. For purposes of this subdivision, the maximum tax rates
9identified in the authorizing resolution under sub. (2) (c) 3., and the corresponding
10referendum question, are the same as those identified for purposes of sub. (2) (c) 1.
SB576,14,1511 4. If an authority created under sub. (2) (c) adopts a resolution to impose the
12taxes under subd. 1., no political subdivision that is a member of the authority may
13levy property taxes for transit purposes in excess of the amount of property taxes
14levied for transit purposes in the year before the year in which the taxes are imposed
15under subd. 1.
SB576,14,22 16(5) Limitations on authority powers. (a) Notwithstanding sub. (4) (a), (b), (c),
17(d), (q), and (r), no authority, and no public or private organization with which an
18authority has contracted for service, may provide service outside the jurisdictional
19area of the authority unless the authority receives financial support for the service
20under a contract with a public or other private organization for the service or unless
21it is necessary in order to provide service to connect residents within the authority's
22jurisdictional area to transit systems in adjacent counties.
SB576,15,623 (b) Whenever the proposed operations of an authority would be competitive
24with the operations of a common carrier in existence prior to the time the authority
25commences operations, the authority shall coordinate proposed operations with the

1common carrier to eliminate adverse financial impact for the carrier. This
2coordination may include route overlapping, transfers, transfer points, schedule
3coordination, joint use of facilities, lease of route service, and acquisition of route and
4corollary equipment. If this coordination does not result in mutual agreement, the
5proposals of the authority and the common carrier shall be submitted to the
6department of transportation for arbitration.
SB576,15,97 (c) In exercising its powers under sub. (4), an authority shall consider any plan
8of a metropolitan planning organization under 23 USC 134 that covers any portion
9of the authority's jurisdictional area.
SB576,15,14 10(6) Authority obligations to employees of mass transportation systems. (a)
11An authority acquiring a comprehensive unified local transportation system for the
12purpose of the authority's operation of the system shall assume all of the employer's
13obligations under any contract between the employees and management of the
14system to the extent allowed by law.
SB576,15,2415 (b) An authority acquiring, constructing, controlling, or operating a
16comprehensive unified local transportation system shall negotiate an agreement
17with the representative of the labor organization that covers the employees affected
18by the acquisition, construction, control, or operation to protect the interests of
19employees affected. This agreement shall include all of the provisions identified in
20s. 59.58 (4) (b) 1. to 8. and may include provisions identified in s. 59.58 (4) (c). An
21affected employee has all the rights and the same status under subch. IV of ch. 111
22that he or she enjoyed immediately before the acquisition, construction, control, or
23operation and may not be required to serve a probationary period if he or she attained
24permanent status before the acquisition, construction, control, or operation.
SB576,16,2
1(c) In all negotiations under this subsection, a senior executive officer of the
2authority shall be a member of the authority's negotiating body.
SB576,16,7 3(7) Bonds; generally. (a) An authority may issue bonds, the principal and
4interest on which are payable exclusively from all or a portion of any revenues
5received by the authority. The authority may secure its bonds by a pledge of any
6income or revenues from any operations, rent, aids, grants, subsidies, contributions,
7or other source of moneys whatsoever.
SB576,16,98 (b) An authority may issue bonds in such principal amounts as the authority
9deems necessary.
SB576,16,1210 (c) 1. Neither the members of the board of directors of an authority nor any
11person executing the bonds is personally liable on the bonds by reason of the issuance
12of the bonds.
SB576,16,1713 2. The bonds of an authority are not a debt of the participating political
14subdivisions. Neither the participating political subdivisions nor the state are liable
15for the payment of the bonds. The bonds of any authority shall be payable only out
16of funds or properties of the authority. The bonds of the authority shall state the
17restrictions contained in this paragraph on the face of the bonds.
SB576,17,3 18(8) Issuance of bonds. (a) Bonds of an authority shall be authorized by
19resolution of the board of directors. The bonds may be issued under such a resolution
20or under a trust indenture or other security instrument. The bonds may be issued
21in one or more series and may be in the form of coupon bonds or registered bonds
22under s. 67.09. The bonds shall bear the dates, mature at the times, bear interest
23at the rates, be in the denominations, have the rank or priority, be executed in the
24manner, be payable in the medium of payment and at the places, and be subject to
25the terms of redemption, with or without premium, as the resolution, trust

1indenture, or other security instrument provides. Bonds of an authority are issued
2for an essential public and governmental purpose and are public instrumentalities
3and, together with interest and income, are exempt from taxes.
SB576,17,54 (b) The authority may sell the bonds at public or private sales at the price or
5prices determined by the authority.
SB576,17,96 (c) If an officer whose signatures appear on any bonds or coupons ceases to be
7an officer of the authority before the delivery of the bonds or coupons, the officer's
8signature shall, nevertheless, be valid for all purposes as if the officer had remained
9in office until delivery of the bonds or coupons.
SB576,17,11 10(9) Covenants. An authority may do all of the following in connection with the
11issuance of bonds:
SB576,17,1212 (a) Covenant as to the use of any or all of its property, real or personal.
SB576,17,1413 (b) Redeem the bonds, or covenant for the redemption of the bonds, and provide
14the terms and conditions of the redemption.
SB576,17,2115 (c) Covenant to charge fees, rates, rents, and charges sufficient to meet
16operating and maintenance expenses, renewals, and replacements of any
17transportation system, principal and debt service on bond creation and maintenance
18of any reserves required by a bond resolution, trust indenture, or other security
19instrument and to provide for any margins or coverages over and above debt service
20on the bonds that the board of directors considers desirable for the marketability of
21the bonds.
SB576,18,222 (d) Covenant as to the events of default on the bonds and the terms and
23conditions upon which the bonds shall become or may be declared due before
24maturity, as to the terms and conditions upon which this declaration and its

1consequences may be waived, and as to the consequences of default and the remedies
2of bondholders.
SB576,18,53 (e) Covenant as to the mortgage or pledge of, or the grant of a security interest
4in, any real or personal property and all or any part of the revenues of the authority
5to secure the payment of bonds, subject to any agreements with the bondholders.
SB576,18,86 (f) Covenant as to the custody, collection, securing, investment, and payment
7of any revenues, assets, moneys, funds, or property with respect to which the
8authority may have any rights or interest.
SB576,18,119 (g) Covenant as to the purposes to which the proceeds from the sale of any bonds
10may be applied, and as to the pledge of such proceeds to secure the payment of the
11bonds.
SB576,18,1412 (h) Covenant as to limitations on the issuance of any additional bonds, the
13terms upon which additional bonds may be issued and secured, and the refunding
14of outstanding bonds.
SB576,18,1615 (i) Covenant as to the rank or priority of any bonds with respect to any lien or
16security.
SB576,18,2017 (j) Covenant as to the procedure by which the terms of any contract with or for
18the benefit of the holders of bonds may be amended or abrogated, the amount of
19bonds, the holders of which must consent thereto, and the manner in which such
20consent may be given.
SB576,18,2321 (k) Covenant as to the custody and safekeeping of any of its properties or
22investments, the insurance to be carried on the property or investments, and the use
23and disposition of insurance proceeds.
SB576,19,3
1(L) Covenant as to the vesting in one or more trustees, within or outside the
2state, of those properties, rights, powers, and duties in trust as the authority
3determines.
SB576,19,64 (m) Covenant as to the appointing of, and providing for the duties and
5obligations of, one or more paying agent or other fiduciaries within or outside the
6state.
SB576,19,97 (n) Make all other covenants and do any act that may be necessary or
8convenient or desirable in order to secure its bonds or, in the absolute discretion of
9the authority, tend to make the bonds more marketable.
SB576,19,1310 (o) Execute all instruments necessary or convenient in the exercise of the
11powers granted under this section or in the performance of covenants or duties,
12which may contain such covenants and provisions as a purchaser of the bonds of the
13authority may reasonably require.
SB576,19,25 14(10) Refunding bonds. An authority may issue refunding bonds for the
15purpose of paying any of its bonds at or prior to maturity or upon acceleration or
16redemption. An authority may issue refunding bonds at such time prior to the
17maturity or redemption of the refunded bonds as the authority deems to be in the
18public interest. The refunding bonds may be issued in sufficient amounts to pay or
19provide the principal of the bonds being refunded, together with any redemption
20premium on the bonds, any interest accrued or to accrue to the date of payment of
21the bonds, the expenses of issue of the refunding bonds, the expenses of redeeming
22the bonds being refunded, and such reserves for debt service or other capital or
23current expenses from the proceeds of such refunding bonds as may be required by
24the resolution, trust indenture, or other security instruments. To the extent
25applicable, refunding bonds are subject to subs. (8) and (9).
SB576,20,2
1(11) Bonds eligible for investment. (a) Any of the following may invest funds,
2including capital in their control or belonging to them, in bonds of the authority:
SB576,20,33 1. Public officers and agencies of the state.
SB576,20,44 2. Local governmental units, as defined in s. 19.42 (7u).
SB576,20,55 3. Insurance companies.
SB576,20,66 4. Trust companies.
SB576,20,77 5. Banks.
SB576,20,88 6. Savings banks.
SB576,20,99 7. Savings and loan associations.
SB576,20,1010 8. Investment companies.
SB576,20,1111 9. Personal representatives.
SB576,20,1212 10. Trustees.
SB576,20,1313 11. Other fiduciaries not listed in this paragraph.
SB576,20,1714 (b) The authority's bonds are securities that may be deposited with and
15received by any officer or agency of the state or any local governmental unit, as
16defined in s. 19.42 (7u), for any purpose for which the deposit of bonds or obligations
17of the state or any local governmental unit is authorized by law.
SB576,20,25 18(12) Budgets; rates and charges; audit. The board of directors of an authority
19shall annually prepare a budget for the authority. Rates and other charges received
20by an authority shall be used only for the general expenses and capital expenditures
21of the authority, to pay interest, amortization, and retirement charges on bonds, and
22for specific purposes of the authority and may not be transferred to any political
23subdivision. The authority shall maintain an accounting system in accordance with
24generally accepted accounting principles and shall have its financial statements and
25debt covenants audited annually by an independent certified public accountant.
SB576,21,6
1(13) Withdrawal from authority. (a) A participating political subdivision that
2becomes a member of an authority under sub. (2) (c) 4. shall withdraw from the
3authority if the county in which the municipality is located withdraws from the
4authority under this subsection and a participating political subdivision that joined
5an authority under sub. (2) (c) 3. may withdraw from an authority if all of the
6following conditions are met:
SB576,21,87 1. The governing body of the political subdivision adopts a resolution
8requesting withdrawal of the political subdivision from the authority.
SB576,21,109 2. The political subdivision has paid, or made provision for the payment of, all
10obligations of the political subdivision to the authority.
SB576,21,1811 (b) If a participating political subdivision withdraws from an authority, the
12authority shall provide the department of revenue with a certified copy of the
13resolution that approves the withdrawal. The withdrawal is effective on the first day
14of the calendar quarter that begins at least 120 days after the department receives
15the certified copy of the resolution approving the withdrawal. If the authority from
16which the political subdivision withdraws continues to exist after the withdrawal,
17the authority shall provide information describing the exact boundaries of its
18jurisdictional area, as provided in sub. (4) (s) 2.
SB576,21,20 19(14) Duty to provide transit service. An authority shall provide, or contract
20for the provision of, transit service within the authority's jurisdictional area.
SB576,21,25 21(17) Other statutes. This section does not limit the powers of political
22subdivisions to enter into intergovernmental cooperation or contracts or to establish
23separate legal entities under s. 66.0301 or 66.1021 or any other applicable law, or
24otherwise to carry out their powers under applicable statutory provisions. Section
2566.0803 (2) does not apply to an authority.
SB576,11
1Section 11. 67.01 (5) of the statutes is amended to read:
SB576,22,92 67.01 (5) “Municipality" means any of the following which is authorized to levy
3a tax: a county, city, village, town, school district, board of park commissioners,
4technical college district, metropolitan sewerage district created under ss. 200.01 to
5200.15 or 200.21 to 200.65, town sanitary district under subch. IX of ch. 60, transit
6authority created under s. 66.1039,
public inland lake protection and rehabilitation
7district established under s. 33.23, 33.235, or 33.24, and any other public body
8empowered to borrow money and issue obligations to repay the money out of public
9funds or revenues. “Municipality" does not include the state.
SB576,12 10Section 12 . 70.11 (2) of the statutes is amended to read:
SB576,22,2511 70.11 (2) Municipal property and property of certain districts, exception.
12Property owned by any county, city, village, town, school district, technical college
13district, public inland lake protection and rehabilitation district, metropolitan
14sewerage district, municipal water district created under s. 198.22, joint local water
15authority created under s. 66.0823, transit authority created under s. 66.1039,
16long-term care district under s. 46.2895 or town sanitary district; lands belonging
17to cities of any other state used for public parks; land tax-deeded to any county or
18city before January 2; but any residence located upon property owned by the county
19for park purposes that is rented out by the county for a nonpark purpose shall not
20be exempt from taxation. Except as to land acquired under s. 59.84 (2) (d), this
21exemption shall not apply to land conveyed after August 17, 1961, to any such
22governmental unit or for its benefit while the grantor or others for his or her benefit
23are permitted to occupy the land or part thereof in consideration for the conveyance.
24Leasing the property exempt under this subsection, regardless of the lessee and the
25use of the leasehold income, does not render that property taxable.
SB576,13
1Section 13. 71.26 (1) (b) of the statutes is amended to read:
SB576,23,62 71.26 (1) (b) Political units. Income received by the United States, the state
3and all counties, cities, villages, towns, school districts, technical college districts,
4joint local water authorities created under s. 66.0823, transit authorities created
5under s. 66.1039,
long-term care districts under s. 46.2895 or other political units
6of this state.
SB576,14 7Section 14 . Chapter 77 (title) of the statutes is amended to read:
SB576,23,88 CHAPTER 77
SB576,23,199 TAXATION OF FOREST CROPLANDS;
10 REAL ESTATE TRANSFER FEES;
11 SALES AND USE TAXES; COUNTY,
12TRANSIT AUTHORITY, AND SPECIAL
13 DISTRICT SALES AND USE TAXES;
14 MANAGED FOREST LAND; ECONOMIC
15 DEVELOPMENT SURCHARGE; LOCAL FOOD
16 AND BEVERAGE TAX; LOCAL RENTAL
17 CAR TAX; Premier resort area
18 taxes; state rental vehicle fee;
19 dry cleaning fees
SB576,15 20Section 15 . 77.54 (9a) (er) of the statutes is created to read:
SB576,23,2121 77.54 (9a) (er) Any transit authority created under s. 66.1039.
SB576,16 22Section 16 . Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes
23is amended to read:
SB576,23,2424 CHAPTER 77
SB576,23,2525 SUBCHAPTER V
SB576,24,3
1COUNTY, TRANSIT AUTHORITY, AND
2 SPECIAL DISTRICT SALES AND USE
3 TAXES
SB576,17 4Section 17 . 77.708 of the statutes is created to read:
SB576,24,11 577.708 Adoption by resolution; transit authority. (1) A transit authority
6created under s. 66.1039, by resolution under s. 66.1039 (4) (s), may impose a sales
7tax and a use tax under this subchapter at a rate of 0.1, 0.2, 0.3, 0.4, or 0.5 percent
8of the sales price or purchase price. Those taxes may be imposed only in their
9entirety. The resolution shall be effective on the first day of the first calendar quarter
10that begins at least 120 days after a certified copy of the resolution is delivered to the
11department of revenue.
SB576,24,17 12(2) Retailers and the department of revenue may not collect a tax under sub.
13(1) for any transit authority created under s. 66.1039 beginning on the first day of
14the calendar quarter that is at least 120 days after a certified copy of the repeal
15resolution under s. 66.1039 (4) (s) is delivered to the department of revenue, except
16that the department of revenue may collect from retailers taxes that accrued before
17such calendar quarter and fees, interest, and penalties that relate to those taxes.
SB576,18 18Section 18 . 77.71 of the statutes is amended to read:
SB576,24,22 1977.71 Imposition of county, transit authority, and special district sales
20and use taxes.
Whenever a county sales and use tax ordinance is adopted under
21s. 77.70, a transit authority resolution is adopted under s. 77.708, or a special district
22resolution is adopted under s. 77.705 or 77.706, the following taxes are imposed:
SB576,25,9 23(1) For the privilege of selling, licensing, leasing, or renting tangible personal
24property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and
25(d), and for the privilege of selling, licensing, performing, or furnishing services a

1sales tax is imposed upon retailers at the rates under s. 77.70 in the case of a county
2tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate
3under s. 77.705 or 77.706 in the case of a special district tax of the sales price from
4the sale, license, lease, or rental of tangible personal property and the items,
5property, and goods specified under s. 77.52 (1) (b), (c), and (d), except property taxed
6under sub. (4), sold, licensed, leased, or rented at retail in the county or, special
7district, or transit authority's jurisdictional area, or from selling, licensing,
8performing, or furnishing services described under s. 77.52 (2) in the county or,
9special district, or transit authority's jurisdictional area.
SB576,25,25 10(2) An excise tax is imposed at the rates under s. 77.70 in the case of a county
11tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate
12under s. 77.705 or 77.706 in the case of a special district tax of the purchase price
13upon every person storing, using, or otherwise consuming in the county or, special
14district, or transit authority's jurisdictional area tangible personal property, or
15items, property, or goods specified under s. 77.52 (1) (b), (c), or (d), or services if the
16tangible personal property, item, property, good, or service is subject to the state use
17tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3),
18(4), or (5) has been paid relieves the buyer of liability for the tax under this subsection
19and except that if the buyer has paid a similar local tax in another state on a purchase
20of the same tangible personal property, item, property, good, or service that tax shall
21be credited against the tax under this subsection and except that for motor vehicles
22that are used for a purpose in addition to retention, demonstration, or display while
23held for sale in the regular course of business by a dealer the tax under this
24subsection is imposed not on the purchase price but on the amount under s. 77.53
25(1m).
SB576,26,13
1(3) An excise tax is imposed upon a contractor engaged in construction
2activities within the county or, special district, or transit authority's jurisdictional
3area,
at the rates under s. 77.70 in the case of a county tax , at the rate under s. 77.708
4in the case of a transit authority tax,
or at the rate under s. 77.705 or 77.706 in the
5case of a special district tax of the purchase price of tangible personal property or
6items, property, or goods under s. 77.52 (1) (b), (c), or (d) that are used in constructing,
7altering, repairing, or improving real property and that became a component part of
8real property in that county or special district or in the transit authority's
9jurisdictional area
, except that if the contractor has paid the sales tax of a county,
10transit authority,
or special district in this state on that tangible personal property,
11item, property, or good, or has paid a similar local sales tax in another state on a
12purchase of the same tangible personal property, item, property, or good, that tax
13shall be credited against the tax under this subsection.
SB576,27,2 14(4) An excise tax is imposed at the rates under s. 77.70 in the case of a county
15tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate
16under s. 77.705 or 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 be
19registered or titled with this state and if that property is to be customarily kept in
20a county that has in effect an ordinance under s. 77.70, the jurisdictional area of a
21transit authority that has in effect a resolution under s. 77.708,
or in a special district
22that has in effect a resolution under s. 77.705 or 77.706, except that if the buyer has
23paid a similar local sales tax in another state on a purchase of the same property, that
24tax shall be credited against the tax under this subsection. The lease or rental of a
25motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft is

1not taxed under this subsection if the lease or rental does not require recurring
2periodic payments.
SB576,27,16 3(5) An excise tax is imposed on the purchase price for the lease or rental of a
4motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft at
5the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.708 in the
6case of a transit authority tax,
or at the rate under s. 77.705 or 77.706 in the case of
7a special district tax upon every person storing, using, or otherwise consuming in the
8county or, special district , or transit authority's jurisdictional area the motor vehicle,
9boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that property
10must be registered or titled with this state and if the lease or rental does not require
11recurring periodic payments, except that a receipt indicating that the tax under sub.
12(1) had been paid relieves the purchaser of liability for the tax under this subsection
13and except that if the purchaser has paid a similar local tax in another state on the
14same lease or rental of such motor vehicle, boat, recreational vehicle, as defined in
15s. 340.01 (48r), or aircraft, that tax shall be credited against the tax under this
16subsection.
Loading...
Loading...