AB43: Bill Text

AB43,,4157 (b) The sales price from the sale of and the storage, use, or other consumption of trigger locks and gun barrel locks.

AB43,1605 Section 1605. Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes is amended to read:

AB43,,4159 CHAPTER 77

AB43,,4160 SUBCHAPTER V

AB43,,4164 COUNTY, MUNICIPALITY, TRANSIT AUTHORITY, AND SPECIAL DISTRICT SALES AND USE TAXES

****Note: This is reconciled subch. V of ch. 77 (title). This Section has been affected by drafts with the following LRB numbers: -1825/P3 and -1968/P1.

AB43,1606 Section 1606. 77.70 (title) of the statutes is amended to read:

AB43,,4166 77.70 (title) Adoption by county or municipal ordinance.

AB43,1607 Section 1607. 77.70 of the statutes is renumbered 77.70 (1) and amended to read:

AB43,,4168 77.70 (1) Any Except as provided in subs. (2) and (4), any county desiring to may impose county sales and use taxes under this subchapter may do so by the adoption of an ordinance, stating its purpose and referring to this subchapter. The rate of the tax imposed under this section subsection is 0.5 percent of the sales price or purchase price. Except as provided in s. 66.0621 (3m), the county sales and use taxes under this subsection may be imposed only for the purpose of directly reducing the property tax levy and only in their entirety as provided in this subchapter. That ordinance shall be effective on the first day of January, the first day of April, the first day of July or the first day of October January 1, April 1, July 1, or October 1. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal. Except as provided under s. 77.60 (9), the department of revenue may not issue any assessment nor act on any claim for a refund or any claim for an adjustment under s. 77.585 after the end of the calendar year that is 4 years after the year in which the county has enacted a repeal ordinance under this section subsection.

****Note: This is reconciled s. 77.70 (1). This Section has been affected by drafts with the following LRB numbers: -1825/P3 and -1824/P3.

AB43,1608 Section 1608. 77.70 (2) of the statutes is created to read:

AB43,,4170 77.70 (2) In addition to the taxes imposed under sub. (1), a county other than Milwaukee County may, by ordinance, impose a sales and use tax under this subchapter at the rate of 0.5 percent of the sales price or purchase price. A sales and use tax enacted under this subsection may not take effect unless approved by a majority of the electors of the county at a referendum. The revenue from the taxes imposed under this subsection may be used for any purpose designated by the county board or specified in the ordinance or in the referendum approving the ordinance. The taxes imposed under this subsection may be imposed only in their entirety as provided in this subchapter. If approved at a referendum, the ordinance shall be effective on January 1, April 1, July 1, or October 1. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal. Except as provided under s. 77.60 (9), the department of revenue may not issue any assessment nor act on any claim for a refund or any claim for an adjustment under s. 77.585 after the end of the calendar year that is 4 years after the year in which the county has enacted a repeal ordinance under this subsection.

AB43,1609 Section 1609. 77.70 (3) of the statutes is created to read:

AB43,,4172 77.70 (3) A municipality other than the city of Milwaukee with a population exceeding 30,000, as determined by the 2020 federal decennial census or under s. 16.96 for 2020, may, by ordinance, impose a sales and use tax under this subchapter at the rate of 0.5 percent of the sales price or purchase price. A sales and use tax enacted under this subsection may not take effect unless approved by a majority of the electors of the municipality at a referendum. The revenue from the taxes imposed under this subsection may be used for any purpose designated by the governing body of the municipality or specified in the ordinance or in the referendum approving the ordinance. The taxes imposed under this subsection may be imposed only in their entirety as provided in this subchapter. If approved at a referendum, the ordinance shall be effective on January 1, April 1, July 1, or October 1. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal. Except as provided under s. 77.60 (9), the department of revenue may not issue any assessment nor act on any claim for a refund or any claim for an adjustment under s. 77.585 after the end of the calendar year that is 4 years after the year in which the municipality has enacted a repeal ordinance under this subsection.

AB43,1610 Section 1610. 77.70 (4) of the statutes is created to read:

AB43,,4174 77.70 (4) In addition to the taxes imposed under sub. (1), Milwaukee County may, by ordinance, impose a sales and use tax under this subchapter at the rate of 1 percent of the sales price or purchase price. A sales and use tax enacted under this subsection may not take effect unless approved by a majority of the electors of the county at a referendum. The referendum question submitted to the electors of the county shall describe both the taxes to be imposed under this subsection and the distribution to the city of Milwaukee of 50 percent of the revenue from the taxes. The county shall distribute 50 percent of the revenue from the taxes imposed under this subsection to the city of Milwaukee, and the revenue may be used for any purpose designated by the common council. The remaining revenue may be used for any purpose designated by the county board or specified in the ordinance or in the referendum approving the ordinance. The taxes imposed under this subsection may be imposed only in their entirety as provided in this subchapter. If approved at a referendum, the ordinance shall be effective on January 1, April 1, July 1, or October 1. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal. Except as provided under s. 77.60 (9), the department of revenue may not issue any assessment nor act on any claim for a refund or any claim for an adjustment under s. 77.585 after the end of the calendar year that is 4 years after the year in which the county has enacted a repeal ordinance under this subsection.

AB43,1611 Section 1611. 77.705 of the statutes is repealed.

AB43,1612 Section 1612. 77.707 (1) of the statutes is amended to read:

AB43,,4177 77.707 (1) Retailers and the department of revenue may not collect a tax under s. 77.705, 2021 stats., for any local professional baseball park district created under subch. III of ch. 229 after the last day of the fiscal quarter in which the local professional baseball park district board makes a certification to the department of revenue under s. 229.685 (2) or after August 31, 2020, whichever is earlier, except that the department of revenue may collect from retailers taxes that accrued before the termination date and fees, interest and penalties that relate to those taxes. Except as provided under s. 77.60 (9), the department of revenue may not issue any assessment nor act on any claim for a refund or any claim for an adjustment under s. 77.585 after the end of the calendar year that is 4 years after the year in which a local professional baseball park district tax has terminated. The department of revenue shall estimate the amount of the refunds, including interest, that the department may need to pay during that 4-year period and retain that amount from the taxes collected for the district after the termination date. Any amount that remains after the payment of refunds shall be distributed to the counties based on the population of each county that is part of the district.

AB43,1613 Section 1613. 77.707 (1) of the statutes, as affected by 2023 Wisconsin Act .... (this act), is repealed.

AB43,1614 Section 1614. 77.707 (2) of the statutes is renumbered 77.707.

AB43,1615 Section 1615. 77.708 of the statutes is created to read:

AB43,,4181 77.708 Adoption by resolution; transit authority. (1) A transit authority created under s. 66.1039, by resolution under s. 66.1039 (4) (s), may impose a sales tax and a use tax under this subchapter at a rate not to exceed 0.5 percent of the gross receipts or sales price. Those taxes may be imposed only in their entirety. The resolution shall be effective on the first day of the first calendar quarter that begins at least 120 days after a certified copy of the resolution is delivered to the department of revenue.

AB43,,4182 (2) Retailers and the department of revenue may not collect a tax under sub. (1) for any transit authority created under s. 66.1039 beginning on the first day of the calendar quarter that is at least 120 days after a certified copy of the repeal resolution under s. 66.1039 (4) (s) is delivered to the department of revenue, except that the department of revenue may collect from retailers taxes that accrued before such calendar quarter and fees, interest, and penalties that relate to those taxes.

AB43,1616 Section 1616. 77.71 (intro.) of the statutes is amended to read:

AB43,,4184 77.71 Imposition of county, municipality, transit authority, and special district sales and use taxes. (intro.) Whenever a county sales and use tax ordinance is adopted under s. 77.70 or a special district resolution is adopted under s. 77.705 or, 77.706, or 77.708, the following taxes are imposed:

****Note: This is reconciled s. 77.71 (intro.). This Section has been affected by drafts with the following LRB numbers: -1825/P3 and -1968/P1.

AB43,1617 Section 1617. 77.71 (intro.) of the statutes, as affected by 2023 Wisconsin Act .... (this act), is amended to read:

AB43,,4186 77.71 Imposition of county, municipality, transit authority, and special district sales and use taxes. (intro.) Whenever a sales and use tax ordinance is adopted under s. 77.70 or a resolution is adopted under s. 77.705, 77.706, or 77.708, the following taxes are imposed:

****Note: This is reconciled s. 77.71 (intro.). This Section has been affected by drafts with the following LRB numbers: -1825/P3, -1940/P2, and -1968/P1.

AB43,1618 Section 1618. 77.71 (1) of the statutes is amended to read:

AB43,,4188 77.71 (1) For the privilege of selling, licensing, leasing, or renting tangible personal property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and (d), and for the privilege of selling, licensing, performing, or furnishing services a sales tax is imposed upon retailers at the rates under s. 77.70 in the case of a county or municipality tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales price from the sale, license, lease, or rental of tangible personal property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and (d), except property taxed under sub. (4), sold, licensed, leased, or rented at retail in the county or, municipality, special district, or transit authority’s jurisdictional area, or from selling, licensing, performing, or furnishing services described under s. 77.52 (2) in the county or, municipality, special district, or transit authority’s jurisdictional area.

****Note: This is reconciled s. 77.71 (1). This Section has been affected by drafts with the following LRB numbers: -1825/P3 and -1968/P1.

AB43,1619 Section 1619. 77.71 (1) of the statutes, as affected by 2023 Wisconsin Act .... (this act), is amended to read:

AB43,,4190 77.71 (1) For the privilege of selling, licensing, leasing, or renting tangible personal property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and (d), and for the privilege of selling, licensing, performing, or furnishing services a sales tax is imposed upon retailers at the rates under s. 77.70 in the case of a county or municipality tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales price from the sale, license, lease, or rental of tangible personal property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and (d), except property taxed under sub. (4), sold, licensed, leased, or rented at retail in the county, municipality, special district, or transit authority’s jurisdictional area, or from selling, licensing, performing, or furnishing services described under s. 77.52 (2) in the county, municipality, special district, or transit authority’s jurisdictional area.

****Note: This is reconciled s. 77.71 (1). This Section has been affected by drafts with the following LRB numbers: -1825/P3, -1940/P2, and -1968/P1.

AB43,1620 Section 1620. 77.71 (2) of the statutes is amended to read:

AB43,,4192 77.71 (2) An excise tax is imposed at the rates under s. 77.70 in the case of a county or municipality tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every person storing, using, or otherwise consuming in the county or, municipality, special district, or transit authority’s jurisdictional area tangible personal property, or items, property, or goods specified under s. 77.52 (1) (b), (c), or (d), or services if the tangible personal property, item, property, good, or service is subject to the state use tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3), (4), or (5) has been paid relieves the buyer of liability for the tax under this subsection and except that if the buyer has paid a similar local tax in another state on a purchase of the same tangible personal property, item, property, good, or service that tax shall be credited against the tax under this subsection and except that for motor vehicles that are used for a purpose in addition to retention, demonstration, or display while held for sale in the regular course of business by a dealer the tax under this subsection is imposed not on the purchase price but on the amount under s. 77.53 (1m).

****Note: This is reconciled s. 77.71 (2). This Section has been affected by drafts with the following LRB numbers: -1825/P3 and -1968/P1.

AB43,1621 Section 1621. 77.71 (2) of the statutes, as affected by 2023 Wisconsin Act .... (this act), is amended to read:

AB43,,4194 77.71 (2) An excise tax is imposed at the rates under s. 77.70 in the case of a county or municipality tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every person storing, using, or otherwise consuming in the county, municipality, special district, or transit authority’s jurisdictional area tangible personal property, or items, property, or goods specified under s. 77.52 (1) (b), (c), or (d), or services if the tangible personal property, item, property, good, or service is subject to the state use tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3), (4), or (5) has been paid relieves the buyer of liability for the tax under this subsection and except that if the buyer has paid a similar local tax in another state on a purchase of the same tangible personal property, item, property, good, or service that tax shall be credited against the tax under this subsection and except that for motor vehicles that are used for a purpose in addition to retention, demonstration, or display while held for sale in the regular course of business by a dealer the tax under this subsection is imposed not on the purchase price but on the amount under s. 77.53 (1m).

****Note: This is reconciled s. 77.71 (2). This Section has been affected by drafts with the following LRB numbers: -1825/P3, -1940/P2, and -1968/P1.

AB43,1622 Section 1622. 77.71 (3) of the statutes is amended to read:

AB43,,4196 77.71 (3) An excise tax is imposed upon a contractor engaged in construction activities within the county or, municipality, special district, or transit authority’s jurisdictional area at the rates under s. 77.70 in the case of a county or municipality tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) that are used in constructing, altering, repairing, or improving real property and that became a component part of real property in that county, municipality, or special district or in the transit authority’s jurisdictional area, except that if the contractor has paid the sales tax of a county, municipality, transit authority, or special district in this state on that tangible personal property, item, property, or good, or has paid a similar local sales tax in another state on a purchase of the same tangible personal property, item, property, or good, that tax shall be credited against the tax under this subsection.

****Note: This is reconciled s. 77.71 (3). This Section has been affected by drafts with the following LRB numbers: -1825/P3 and -1968/P1.

AB43,1623 Section 1623. 77.71 (3) of the statutes, as affected by 2023 Wisconsin Act .... (this act), is amended to read:

AB43,,4198 77.71 (3) An excise tax is imposed upon a contractor engaged in construction activities within the county, municipality, special district, or transit authority’s jurisdictional area at the rates under s. 77.70 in the case of a county or municipality tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) that are used in constructing, altering, repairing, or improving real property and that became a component part of real property in that county, municipality, or special district or in the transit authority’s jurisdictional area, except that if the contractor has paid the sales tax of a county, municipality, transit authority, or special district in this state on that tangible personal property, item, property, or good, or has paid a similar local sales tax in another state on a purchase of the same tangible personal property, item, property, or good, that tax shall be credited against the tax under this subsection.

****Note: This is reconciled s. 77.71 (3). This Section has been affected by drafts with the following LRB numbers: -1825/P3, -1940/P2, and -1968/P1.

AB43,1624 Section 1624. 77.71 (4) of the statutes is amended to read:

AB43,,4200 77.71 (4) An excise tax is imposed at the rates under s. 77.70 in the case of a county or municipality tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every person storing, using, or otherwise consuming a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be registered or titled with this state and if that property is to be customarily kept in a county or municipality that has in effect an ordinance under s. 77.70, the jurisdictional area of a transit authority that has in effect a resolution under s. 77.708, or in a special district that has in effect a resolution under s. 77.705 or 77.706, except that if the buyer has paid a similar local sales tax in another state on a purchase of the same property, that tax shall be credited against the tax under this subsection. The lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft is not taxed under this subsection if the lease or rental does not require recurring periodic payments.

****Note: This is reconciled s. 77.71 (4). This Section has been affected by drafts with the following LRB numbers: -1825/P3 and -1968/P1.

AB43,1625 Section 1625. 77.71 (4) of the statutes, as affected by 2023 Wisconsin Act .... (this act), is amended to read:

AB43,,4202 77.71 (4) An excise tax is imposed at the rates under s. 77.70 in the case of a county or municipality tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every person storing, using, or otherwise consuming a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be registered or titled with this state and if that property is to be customarily kept in a county or municipality that has in effect an ordinance under s. 77.70, the jurisdictional area of a transit authority that has in effect a resolution under s. 77.708, or in a special district that has in effect a resolution under s. 77.705 or 77.706, except that if the buyer has paid a similar local sales tax in another state on a purchase of the same property, that tax shall be credited against the tax under this subsection. The lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft is not taxed under this subsection if the lease or rental does not require recurring periodic payments.

****Note: This is reconciled s. 77.71 (4). This Section has been affected by drafts with the following LRB numbers: -1825/P3, -1940/P2, and 1968/P1.

AB43,1626 Section 1626. 77.71 (5) of the statutes is amended to read:

AB43,,4204 77.71 (5) An excise tax is imposed on the purchase price for the lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft at the rates under s. 77.70 in the case of a county or municipality tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax upon every person storing, using, or otherwise consuming in the county or, municipality, special district, or transit authority’s jurisdictional area the motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be registered or titled with this state and if the lease or rental does not require recurring periodic payments, except that a receipt indicating that the tax under sub. (1) had been paid relieves the purchaser of liability for the tax under this subsection and except that if the purchaser has paid a similar local tax in another state on the same lease or rental of such motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft, that tax shall be credited against the tax under this subsection.

****Note: This is reconciled s. 77.71 (5). This Section has been affected by drafts with the following LRB numbers: -1825/P3 and -1968/P1.

AB43,1627 Section 1627. 77.71 (5) of the statutes, as affected by 2023 Wisconsin Act .... (this act), is amended to read:

AB43,,4206 77.71 (5) An excise tax is imposed on the purchase price for the lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft at the rates under s. 77.70 in the case of a county or municipality tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax upon every person storing, using, or otherwise consuming in the county, municipality, special district, or transit authority’s jurisdictional area the motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be registered or titled with this state and if the lease or rental does not require recurring periodic payments, except that a receipt indicating that the tax under sub. (1) had been paid relieves the purchaser of liability for the tax under this subsection and except that if the purchaser has paid a similar local tax in another state on the same lease or rental of such motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft, that tax shall be credited against the tax under this subsection.

****Note: This is reconciled s. 77.71 (5). This Section has been affected by drafts with the following LRB numbers: -1825/P3, -1940/P2, and -1968/P1.

AB43,1628 Section 1628. 77.73 (2) of the statutes is amended to read:

AB43,,4208 77.73 (2) Counties and, municipalities, special districts, and transit authorities do not have jurisdiction to impose the tax under s. 77.71 (2) in regard to items, property, and goods under s. 77.52 (1) (b), (c), and (d), and tangible personal property, except snowmobiles, trailers, semitrailers, limited use off-highway motorcycles, as defined in s. 23.335 (1) (o), all-terrain vehicles, and utility terrain vehicles, purchased in a sale that is consummated in another county, municipality, or special district in this state, or in another transit authority’s jurisdictional area, that does not have in effect an ordinance or resolution imposing the taxes under this subchapter and later brought by the buyer into the county or, municipality, special district, or jurisdictional area of the transit authority that has imposed a tax under s. 77.71 (2).

****Note: This is reconciled s. 77.73 (2). This Section has been affected by drafts with the following LRB numbers: -1825/P3 and -1968/P1.

AB43,1629 Section 1629. 77.73 (2m) of the statutes is amended to read:

AB43,,4210 77.73 (2m) Counties and, municipalities, special districts, and transit authorities do not have jurisdiction to impose the tax under s. 77.71 (5) with regard to the lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if the lease or rental does not require recurring periodic payments and if the purchaser received the property in another county, municipality, or special district in this state, or in another transit authority’s jurisdictional area, and then brings the property into a county or, municipality, special district, or transit authority that imposes the tax under s. 77.71 (5).

****Note: This is reconciled s. 77.73 (2m). This Section has been affected by drafts with the following LRB numbers: -1825/P3 and -1968/P1.

AB43,1630 Section 1630. 77.73 (3) of the statutes is amended to read:

AB43,,4212 77.73 (3) Counties and, municipalities, special districts, and transit authorities have jurisdiction to impose the taxes under this subchapter on retailers who file, or who are required to file, an application under s. 77.52 (7) or who register, or who are required to register, under s. 77.53 (9) or (9m), regardless of whether such retailers are engaged in business in the county or, municipality, special district, or transit authority’s jurisdictional area, as provided in s. 77.51 (13g). A retailer who files, or is required to file, an application under s. 77.52 (7) or who registers, or is required to register, under s. 77.53 (9) or (9m) shall collect, report, and remit to the department the taxes imposed under this subchapter for all counties or, municipalities, special districts, and transit authorities that have an ordinance or resolution imposing the taxes under this subchapter.

****Note: This is reconciled s. 77.73 (3). This Section has been affected by drafts with the following LRB numbers: -1825/P3 and -1968/P1.

AB43,1631 Section 1631. 77.75 of the statutes is amended to read:

AB43,,4214 77.75 Reports. Every person subject to county, municipality, transit authority, or special district sales and use taxes shall, for each reporting period, record that person’s sales made in the county or, municipality, special district, or jurisdictional area of a transit authority that has imposed those taxes separately from sales made elsewhere in this state and file a report as prescribed by the department of revenue.

****Note: This is reconciled s. 77.75. This Section has been affected by drafts with the following LRB numbers: -1825/P3 and -1968/P1.

AB43,1632 Section 1632. 77.76 (1) of the statutes is amended to read:

AB43,,4216 77.76 (1) The department of revenue shall have full power to levy, enforce, and collect county, municipality, transit authority, and special district sales and use taxes and may take any action, conduct any proceeding, impose interest and penalties, and in all respects proceed as it is authorized to proceed for the taxes imposed by subch. III. The department of transportation and the department of natural resources may administer the county, municipality, transit authority, and special district sales and use taxes in regard to items under s. 77.61 (1).

****Note: This is reconciled s. 77.76 (1). This Section has been affected by drafts with the following LRB numbers: -1825/P3 and -1968/P1.

AB43,1633 Section 1633. 77.76 (2) of the statutes is amended to read:

AB43,,4218 77.76 (2) Judicial and administrative review of departmental determinations shall be as provided in subch. III for state sales and use taxes, and no county, municipality, transit authority, or special district may intervene in any matter related to the levy, enforcement, and collection of the taxes under this subchapter.

****Note: This is reconciled s. 77.76 (2). This Section has been affected by drafts with the following LRB numbers: -1825/P3 and -1968/P1.

AB43,1634 Section 1634. 77.76 (3) of the statutes is renumbered 77.76 (3) (a) and amended to read:

AB43,,4220 77.76 (3) (a) From the appropriation under s. 20.835 (4) (g), the department of revenue shall distribute 98.25 percent of the county taxes reported for each enacting county, minus the county portion of the retailers’ discounts, to the county and shall indicate the taxes reported by each taxpayer, no later than 75 days following the last day of the calendar quarter in which such amounts were reported. In this subsection paragraph, the “county portion of the retailers’ discount” is the amount determined by multiplying the total retailers’ discount by a fraction, the numerator of which is the gross county sales and use taxes payable and the denominator of which is the sum of the gross state and county sales and use taxes payable. The county taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments of the county taxes previously distributed. Interest paid on refunds of county sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (g) at the rate paid by this state under s. 77.60 (1) (a). The county may retain the amount it receives or it may distribute all or a portion of the amount it receives to the towns, villages, cities, and school districts in the county. After receiving notice from the department of revenue, a county shall reimburse the department for the amount by which any refunds, including interest, of the county’s sales and use taxes that the department pays or allows in a reporting period exceeds the amount of the county’s sales and use taxes otherwise payable to the county under this subsection paragraph for the same or subsequent reporting period. Any county receiving a report under this subsection paragraph is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5) and (6).

AB43,1635 Section 1635. 77.76 (3) (b) of the statutes is created to read:

AB43,,4222 77.76 (3) (b) From the appropriation under s. 20.835 (4) (g), the department of revenue shall distribute 98.25 percent of the municipality taxes reported for each enacting municipality, minus the municipality portion of the retailers’ discounts, to the municipality and shall indicate the taxes reported by each taxpayer, no later than 75 days following the last day of the calendar quarter in which such amounts were reported. In this paragraph, the “municipality portion of the retailers’ discount” is the amount determined by multiplying the total retailers’ discount by a fraction, the numerator of which is the gross municipality sales and use taxes payable and the denominator of which is the sum of the gross state and municipality sales and use taxes payable. The municipality taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments of the municipality taxes previously distributed. Interest paid on refunds of municipality sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (g) at the rate paid by this state under s. 77.60 (1) (a). After receiving notice from the department of revenue, a municipality shall reimburse the department for the amount by which any refunds, including interest, of the municipality’s sales and use taxes that the department pays or allows in a reporting period exceeds the amount of the municipality’s sales and use taxes otherwise payable to the municipality under this paragraph for the same or subsequent reporting period. Any municipality receiving a report under this paragraph is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5) and (6).

AB43,1636 Section 1636. 77.76 (3r) of the statutes is created to read:

AB43,,4224 77.76 (3r) From the appropriation under s. 20.835 (4) (gc), the department of revenue shall distribute 98.5 percent of the taxes reported for each transit authority that has imposed taxes under this subchapter, minus the transit authority portion of the retailers’ discount, to the transit authority no later than the end of the 3rd month following the end of the calendar quarter in which such amounts were reported. At the time of distribution, the department of revenue shall indicate the taxes reported by each taxpayer. In this subsection, the “transit authority portion of the retailers’ discount” is the amount determined by multiplying the total retailers’ discount by a fraction the numerator of which is the gross transit authority sales and use taxes payable and the denominator of which is the sum of the gross state and transit authority sales and use taxes payable. The transit authority taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments of the transit authority taxes previously distributed. Interest paid on refunds of transit authority sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (gc) at the rate paid by this state under s. 77.60 (1) (a). Any transit authority receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).

AB43,1637 Section 1637. 77.76 (4) of the statutes is amended to read:

AB43,,4226 77.76 (4) There shall be retained by the state 1.5 percent of the taxes collected for taxes imposed by special districts under ss. 77.705 and 77.706 and transit authorities under s. 77.708 and 1.75 percent of the taxes collected for taxes imposed by counties or municipalities under s. 77.70 to cover costs incurred by the state in administering, enforcing, and collecting the tax. All interest and penalties collected shall be deposited and retained by this state in the general fund.

****Note: This is reconciled s. 77.76 (4). This Section has been affected by drafts with the following LRB numbers: -1825/P3 and -1968/P1.

AB43,1638 Section 1638. 77.76 (4) of the statutes, as affected by 2023 Wisconsin Act .... (this act), is amended to read: