STATE RENTAL VEHICLE FEE
77.995(1)(a)(a) Except as provided in par. (b), “limousine” means a passenger automobile that has a capacity of 10 or fewer persons, excluding the driver; that has a minimum of 5 seats behind the driver; and that is operated for hire on an hourly basis under a prearranged contract for the transportation of passengers on public roads and highways along a route under the control of the person who hires the vehicle and not over a defined regular route. 77.995(1)(b)(b) “Limousine” does not include taxicabs, hotel or airport shuttles or buses, buses employed solely in transporting school children or teachers, vehicles owned and operated without charge or remuneration by a business entity for its own purposes, vehicles used in car pools or van pools, public agency vehicles that are not operated as a commercial venture, vehicles operated as part of the employment transit assistance program under s. 106.26, ambulances or any vehicle that is used exclusively in the business of funeral directing. 77.995(2)(2) There is imposed a fee at the rate of 5 percent of the sales price on the rental, but not for rerental and not for rental as a service or repair replacement vehicle of Type 1 automobiles, as defined in s. 340.01 (4) (a); of recreational vehicles, as defined in s. 340.01 (48r); of motor homes, as defined in s. 340.01 (33m); and of camping trailers, as defined in s. 340.01 (6m) by establishments primarily engaged in short-term rental of vehicles without drivers, for a period of 30 days or less, unless the sale is exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m) or (9a). There is also imposed a fee at the rate of 5 percent of the sales price on the rental of limousines. 77.9951(1)(1) The department of revenue shall administer the fee under this subchapter and may take any action, conduct any proceeding and impose interest and penalties. 77.9951(2)(2) Sections 77.51 (3r), (12m), (13), (14), (14g), (15a), (15b), and (17), 77.52 (1b), (3), (5), (13), (14), (18), and (19), 77.522, 77.523, 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (6), (8), (9), (12) to (15), and (19m), and 77.62, as they apply to the taxes under subch. III, apply to the fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the vehicle is rented. 77.9951(3)(3) Persons who are subject to the fee under this subchapter shall register with the department of revenue. Any person who is required to register; including any person authorized to act on behalf of a corporation, partnership or other person who is required to register; who fails to do so is guilty of a misdemeanor. DRY CLEANING FEES
77.99677.996 Definitions. In this subchapter: 77.996(1)(1) “Department” means the department of revenue. 77.996(2)(2) “Dry cleaning facility” means a facility that cleans apparel or household fabrics for the general public using a dry cleaning product, other than the following facilities: 77.996(2)(b)(b) Facilities that are located on U.S. military installations. 77.996(2)(f)(f) Facilities that are located at a prison or other penal institution. 77.996(2)(g)(g) Facilities that are located at a nonprofit hospital or at a nonprofit health care institution. 77.996(2)(h)(h) Facilities that are located on property that is owned by the U.S. government or by this state. 77.996(3)(3) “Dry cleaning product” means a hazardous substance used to clean apparel or household fabrics, except a hazardous substance used to launder apparel or household products. 77.996(4)(4) “Formal wear” includes tuxedos, suits and dresses, but does not include costumes, table linens or household fabrics.