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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.
SB576,19 17Section 19 . 77.73 of the statutes is amended to read:
SB576,28,2 1877.73 Jurisdiction to tax. (2) Counties and, special districts, and transit
19authorities
do not have jurisdiction to impose the tax under s. 77.71 (2) in regard to
20items, property, and goods under s. 77.52 (1) (b), (c), and (d), and tangible personal
21property, except snowmobiles, trailers, semitrailers, limited use off-highway
22motorcycles, as defined in s. 23.335 (1) (o), all-terrain vehicles, and utility terrain
23vehicles, purchased in a sale that is consummated in another county or, special
24district in this state, or in another transit authority's jurisdictional area, that does
25not have in effect an ordinance or resolution imposing the taxes under this

1subchapter and later brought by the buyer into the county or, special district, or
2jurisdictional area of the transit authority
that has imposed a tax under s. 77.71 (2).
SB576,28,10 3(2m) Counties and, special districts, and transit authorities do not have
4jurisdiction to impose the tax under s. 77.71 (5) with regard to the lease or rental of
5a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft
6if the lease or rental does not require recurring periodic payments and if the
7purchaser received the property in another county or special district in this state, or
8in another transit authority's jurisdictional area,
and then brings the property into
9a county or, special district , or transit authority that imposes the tax under s. 77.71
10(5).
SB576,28,20 11(3) Counties and, special districts, and transit authorities have jurisdiction to
12impose the taxes under this subchapter on retailers who file, or who are required to
13file, an application under s. 77.52 (7) or who register, or who are required to register,
14under s. 77.53 (9) or (9m), regardless of whether such retailers are engaged in
15business in the county or, special district, or transit authority's jurisdictional area,
16as provided in s. 77.51 (13g). A retailer who files, or is required to file, an application
17under s. 77.52 (7) or who registers, or is required to register, under s. 77.53 (9) or (9m)
18shall collect, report, and remit to the department the taxes imposed under this
19subchapter for all counties or, special districts, and transit authorities that have an
20ordinance or resolution imposing the taxes under this subchapter.
SB576,20 21Section 20 . 77.75 of the statutes is amended to read:
SB576,29,2 2277.75 Reports. Every person subject to county, transit authority, or special
23district sales and use taxes shall, for each reporting period, record that person's sales
24made in the county or, special district, or jurisdictional area of a transit authority

1that has imposed those taxes separately from sales made elsewhere in this state and
2file a report as prescribed by the department of revenue.
SB576,21 3Section 21 . 77.76 (1) of the statutes is amended to read:
SB576,29,104 77.76 (1) The department of revenue shall have full power to levy, enforce, and
5collect county, transit authority, and special district sales and use taxes and may take
6any action, conduct any proceeding, impose interest and penalties, and in all respects
7proceed as it is authorized to proceed for the taxes imposed by subch. III. The
8department of transportation and the department of natural resources may
9administer the county, transit authority, and special district sales and use taxes in
10regard to items under s. 77.61 (1).
SB576,22 11Section 22 . 77.76 (2) of the statutes is amended to read:
SB576,29,1512 77.76 (2) Judicial and administrative review of departmental determinations
13shall be as provided in subch. III for state sales and use taxes, and no county, transit
14authority,
or special district may intervene in any matter related to the levy,
15enforcement, and collection of the taxes under this subchapter.
SB576,23 16Section 23 . 77.76 (3r) of the statutes is created to read:
SB576,30,917 77.76 (3r) From the appropriation under s. 20.835 (4) (gc) the department of
18revenue shall distribute 98.5 percent of the taxes reported for each transit authority
19that has imposed taxes under this subchapter, minus the transit authority portion
20of the retailers' discount, to the transit authority no later than the end of the 3rd
21month following the end of the calendar quarter in which such amounts were
22reported. At the time of distribution the department of revenue shall indicate the
23taxes reported by each taxpayer. In this subsection, the “transit authority portion
24of the retailers' discount" is the amount determined by multiplying the total
25retailers' discount by a fraction the numerator of which is the gross transit authority

1sales and use taxes payable and the denominator of which is the sum of the gross
2state and transit authority sales and use taxes payable. The transit authority taxes
3distributed shall be increased or decreased to reflect subsequent refunds, audit
4adjustments, and all other adjustments of the transit authority taxes previously
5distributed. Interest paid on refunds of transit authority sales and use taxes shall
6be paid from the appropriation under s. 20.835 (4) (gc) at the rate paid by this state
7under s. 77.60 (1) (a). Any transit authority receiving a report under this subsection
8is subject to the duties of confidentiality to which the department of revenue is
9subject under s. 77.61 (5).
SB576,24 10Section 24 . 77.76 (4) of the statutes is amended to read:
SB576,30,1611 77.76 (4) There shall be retained by the state 1.5 percent of the taxes collected
12for taxes imposed by special districts under ss. 77.705 and 77.706 and transit
13authorities under s. 77.708
and 1.75 percent of the taxes collected for taxes imposed
14by counties under s. 77.70 to cover costs incurred by the state in administering,
15enforcing, and collecting the tax. All interest and penalties collected shall be
16deposited and retained by this state in the general fund.
SB576,25 17Section 25 . 77.77 (1) of the statutes is amended to read:
SB576,31,218 77.77 (1) (a) The sales price from services subject to the tax under s. 77.52 (2)
19or the lease, rental, or license of tangible personal property and property, items, and
20goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under this
21subchapter, and the incremental amount of tax caused by a rate increase applicable
22to those services, leases, rentals, or licenses is due, beginning with the first billing
23period starting on or after the effective date of the county ordinance, special district
24resolution, transit authority resolution, or rate increase, regardless of whether the

1service is furnished or the property, item, or good is leased, rented, or licensed to the
2customer before or after that date.
SB576,31,113 (b) The sales price from services subject to the tax under s. 77.52 (2) or the lease,
4rental, or license of tangible personal property and property, items, and goods
5specified under s. 77.52 (1) (b), (c), and (d), is not subject to the taxes under this
6subchapter, and a decrease in the tax rate imposed under this subchapter on those
7services first applies, beginning with bills rendered on or after the effective date of
8the repeal or sunset of a county ordinance or, special district resolution, or transit
9authority resolution
imposing the tax or other rate decrease, regardless of whether
10the service is furnished or the property, item, or good is leased, rented, or licensed
11to the customer before or after that date.
SB576,26 12Section 26 . 77.77 (3) of the statutes is amended to read:
SB576,31,2213 77.77 (3) The sale of building materials to contractors engaged in the business
14of constructing, altering, repairing or improving real estate for others is not subject
15to the taxes under this subchapter, and the incremental amount of tax caused by the
16rate increase applicable to those materials is not due, if the materials are affixed and
17made a structural part of real estate, and the amount payable to the contractor is
18fixed without regard to the costs incurred in performing a written contract that was
19irrevocably entered into prior to the effective date of the county ordinance, special
20district resolution, transit authority resolution, or rate increase or that resulted from
21the acceptance of a formal written bid accompanied by a bond or other performance
22guaranty that was irrevocably submitted before that date.
SB576,27 23Section 27 . 77.78 of the statutes is amended to read:
SB576,32,6 2477.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle,
25as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain

1vehicle, off-highway motorcycle, as defined in s. 23.335 (1) (q), or aircraft that is
2required to be registered by this state may be registered or titled by this state unless
3the registrant files a sales and use tax report and pays the county tax, transit
4authority tax,
and special district tax at the time of registering or titling to the state
5agency that registers or titles the property. That state agency shall transmit those
6tax revenues to the department of revenue.
SB576,28 7Section 28 . 85.064 (1) (b) of the statutes is amended to read:
SB576,32,108 85.064 (1) (b) “Political subdivision" means any city, village, town, county, or
9transit commission organized under s. 59.58 (2) or 66.1021 or recognized under s.
1066.0301, or transit authority created under s. 66.1039 within this state.
SB576,29 11Section 29 . 111.70 (1) (j) of the statutes is repealed and recreated to read:
SB576,32,1812 111.70 (1) (j) “Municipal employer" means any city, county, village, town,
13metropolitan sewerage district, school district, long-term care district, transit
14authority under s. 66.1039, local cultural arts district created under subch. V of ch.
15229, or any other political subdivision of the state, or instrumentality of one or more
16political subdivisions of the state, that engages the services of an employee and
17includes any person acting on behalf of a municipal employer within the scope of the
18person's authority, express or implied.
SB576,30 19Section 30 . 345.05 (1) (ag) of the statutes is created to read:
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