AB68-SSA1,1485 8Section 1485. 77.76 (3) (b) of the statutes is created to read:
AB68-SSA1,747,49 77.76 (3) (b) From the appropriation under s. 20.835 (4) (g), the department of
10revenue shall distribute 98.25 percent of the municipality taxes reported for each
11enacting municipality, minus the municipality portion of the retailers' discounts, to
12the municipality and shall indicate the taxes reported by each taxpayer, no later than
1375 days following the last day of the calendar quarter in which such amounts were
14reported. In this paragraph, the “municipality portion of the retailers' discount" is
15the amount determined by multiplying the total retailers' discount by a fraction, the
16numerator of which is the gross municipality sales and use taxes payable and the
17denominator of which is the sum of the gross state and municipality sales and use
18taxes payable. The municipality taxes distributed shall be increased or decreased
19to reflect subsequent refunds, audit adjustments, and all other adjustments of the
20municipality taxes previously distributed. Interest paid on refunds of municipality
21sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (g) at the
22rate paid by this state under s. 77.60 (1) (a). After receiving notice from the
23department of revenue, a municipality shall reimburse the department for the
24amount by which any refunds, including interest, of the municipality's sales and use
25taxes that the department pays or allows in a reporting period exceeds the amount

1of the municipality's sales and use taxes otherwise payable to the municipality under
2this paragraph for the same or subsequent reporting period. Any municipality
3receiving a report under this paragraph is subject to the duties of confidentiality to
4which the department of revenue is subject under s. 77.61 (5) and (6).
AB68-SSA1,1486 5Section 1486. 77.76 (4) of the statutes is amended to read:
AB68-SSA1,747,116 77.76 (4) There shall be retained by the state 1.5 percent of the taxes collected
7for taxes imposed by special districts under ss. 77.705 and 77.706 and 1.75 percent
8of the taxes collected for taxes imposed by counties or municipalities under s. 77.70
9to cover costs incurred by the state in administering, enforcing, and collecting the
10tax. All interest and penalties collected shall be deposited and retained by this state
11in the general fund.
AB68-SSA1,1487 12Section 1487 . 77.981 of the statutes is amended to read:
AB68-SSA1,747,25 1377.981 Rate. The tax under s. 77.98 is imposed on the sale of taxable products
14at the rate of 0.25 percent of the sales price, except that the district, by a vote of a
15majority of the authorized members of its board of directors, may impose the tax at
16the rate of 0.5 percent of the sales price. A majority of the authorized members of the
17district's board may vote that, if the balance in a special debt service reserve fund of
18the district is less than the requirement under s. 229.50 (5), the tax rate under this
19subchapter is 0.5 percent. The 0.5 percent rate shall be effective on the next January
201, April 1, July 1 or October 1, and this tax is irrepealable if any bonds issued by the
21district and secured by the special debt service reserve fund are outstanding. If a
22district created by the city of Superior adopts a resolution imposing a tax under this
23subchapter, it shall deliver a certified copy of the resolution to the department of
24revenue at least 120 days before its effective date, and the tax shall be effective on
25the next January 1, April 1, July 1, or October 1.
AB68-SSA1,1488
1Section 1488. 79.01 (2d) of the statutes is renumbered 79.01 (2d) (intro.) and
2amended to read:
AB68-SSA1,748,63 79.01 (2d) (intro.) There is established an account in the general fund entitled
4the “County and Municipal Aid Account." The total amount to be distributed in 2011
5to counties and municipalities from the county and municipal aid account is as
6follows:
AB68-SSA1,748,8 7(a) In 2011, $824,825,715 and the total amount to be distributed to counties and
8municipalities in
.
AB68-SSA1,748,10 9(b) Beginning in 2012, and in each year thereafter, from the county and
10municipal aid account is
and ending in 2020, $748,075,715.
AB68-SSA1,1489 11Section 1489 . 79.01 (2d) (c) of the statutes is created to read:
AB68-SSA1,748,1212 79.01 (2d) (c) In 2021, $763,137,230.
AB68-SSA1,1490 13Section 1490 . 79.01 (2d) (d) of the statutes is created to read:
AB68-SSA1,748,1414 79.01 (2d) (d) In 2022, and in each year thereafter, $778,499,974.
AB68-SSA1,1491 15Section 1491. 79.035 (5) of the statutes is renumbered 79.035 (5) (a) and
16amended to read:
AB68-SSA1,748,2117 79.035 (5) (a) Except as provided in subs. (6), (7), and (8), for the distribution
18distributions beginning in 2013 and subsequent years ending in 2020, each county
19and municipality shall receive a payment under this section that is equal to the
20amount of the payment determined for the county or municipality under this section
21for 2012.
AB68-SSA1,1492 22Section 1492. 79.035 (5) (a) of the statutes, as affected by 2019 Wisconsin Act
2319
, section 18, and 2021 Wisconsin Act .... (this act), is repealed and recreated to read:
AB68-SSA1,749,224 79.035 (5) (a) Except as provided in subs. (7) and (8), for the distributions
25beginning in 2013 and ending in 2020, each county and municipality shall receive

1a payment under this section that is equal to the amount of the payment determined
2for the county or municipality under this section for 2012.
AB68-SSA1,1493 3Section 1493 . 79.035 (5) (b) of the statutes is created to read:
AB68-SSA1,749,74 79.035 (5) (b) 1. Except as provided in subs. (6), (7), and (8), for the distribution
5in 2021, each county and municipality shall receive a payment under this section
6that is equal to the amount of the payment determined for the county or municipality
7under this section for 2020, increased by 2 percent.
AB68-SSA1,749,118 2. Except as provided in subs. (6), (7), and (8), for the distribution in 2022 and
9subsequent years, each county and municipality shall receive a payment under this
10section that is equal to the amount of the payment determined for the county or
11municipality under this section for 2021, increased by 2 percent.
AB68-SSA1,1494 12Section 1494. 79.035 (5) (b) of the statutes, as created by 2021 Wisconsin Act
13.... (this act), is repealed and recreated to read:
AB68-SSA1,749,1714 79.035 (5) (b) 1. Except as provided in subs. (7) and (8), for the distribution in
152021, each county and municipality shall receive a payment under this section that
16is equal to the amount of the payment determined for the county or municipality
17under this section for 2020, increased by 2 percent.
AB68-SSA1,749,2118 2. Except as provided in subs. (7) and (8), for the distribution in 2022 and
19subsequent years, each county and municipality shall receive a payment under this
20section that is equal to the amount of the payment determined for the county or
21municipality under this section for 2021, increased by 2 percent.
AB68-SSA1,1495 22Section 1495. 79.05 (2) (c) of the statutes is amended to read:
AB68-SSA1,750,2223 79.05 (2) (c) Its municipal budget; exclusive of principal and interest on
24long-term debt and exclusive of revenue sharing payments under s. 66.0305,
25payments of premiums under s. 66.0137 (5) (c) 1. and 1m., recycling fee payments

1under s. 289.645, expenditures of grant payments under s. 16.297 (1m),
2unreimbursed expenses related to an emergency declared under s. 323.10,
3expenditures from moneys received pursuant to P.L. 111-5, increased revenues
4resulting from a referendum under s. 66.0602 (4) to exceed the municipality's levy
5increase limit under s. 66.0602 (2), increased revenues resulting from a referendum
6under s. 77.994 (3) (b) 2. b. to increase the rate of the tax imposed under s. 77.994 (2),

7and expenditures made pursuant to a purchasing agreement with a school district
8whereby the municipality makes purchases on behalf of the school district; for the
9year of the statement under s. 79.015 increased over its municipal budget as adjusted
10under sub. (6); exclusive of principal and interest on long-term debt and exclusive
11of revenue sharing payments under s. 66.0305, payments of premiums under s.
1266.0137 (5) (c) 1. and 1m., recycling fee payments under s. 289.645, expenditures of
13grant payments under s. 16.297 (1m), unreimbursed expenses related to an
14emergency declared under s. 323.10, expenditures from moneys received pursuant
15to P.L. 111-5, increased revenues resulting from a referendum under s. 66.0602 (4)
16to exceed the municipality's levy increase limit under s. 66.0602 (2), increased
17revenues resulting from a referendum under s. 77.994 (3) (b) 2. b. to increase the rate
18of the tax imposed under s. 77.994 (2),
and expenditures made pursuant to a
19purchasing agreement with a school district whereby the municipality makes
20purchases on behalf of the school district; for the year before that year by less than
21the sum of the inflation factor and the valuation factor, rounded to the nearest 0.10
22percent.
AB68-SSA1,1496 23Section 1496. 79.10 (11) (b) of the statutes is amended to read:
AB68-SSA1,751,1124 79.10 (11) (b) Before October 1, the department of administration shall
25determine the total funds available for distribution under the lottery and gaming

1credit in the following year and shall inform the joint committee on finance of that
2total. Total funds available for distribution shall be all moneys projected to be
3transferred to the lottery fund under ss. 20.455 (2) (g) and 20.505 (8) (am), and (g)
4and (jm) and all existing and projected lottery proceeds and interest for the fiscal year
5of the distribution, less the amount estimated to be expended under ss. 20.455 (2) (r),
620.566 (2) (r), and 20.835 (2) (q) and less the required reserve under s. 20.003 (5).
7The joint committee on finance may revise the total amount to be distributed if it does
8so at a meeting that takes place before October 16. If the joint committee on finance
9does not schedule a meeting to take place before October 16, the total determined by
10the department of administration shall be the total amount estimated to be
11distributed under the lottery and gaming credit in the following year.
AB68-SSA1,1497 12Section 1497. 84.01 (13) of the statutes is amended to read: