AB245,,44944977.04 (1) Tax roll. The clerk on making up the tax roll shall enter as to each forest cropland description in a special column or some other appropriate place in such tax roll headed by the words “Forest Croplands” or the initials “F.C.L.”, which shall be a sufficient designation that such description is subject to this subchapter. Such land shall thereafter be assessed and be subject to review under ch. 70, and such assessment may be used by the department of revenue in the determination of the tax upon withdrawal of such lands as forest croplands as provided in s. 77.10 for entries prior to 1972 or for any entry under s. 77.02 (4) (a). The tax upon withdrawal of descriptions entered as forest croplands after December 31, 1971, may be determined by the department of revenue by multiplying the last assessed value of the land prior to the time of the entry by an annual ratio computed for the state under sub. (2) to establish the annual assessed value of the description. No tax shall be levied on forest croplands except the specific annual taxes as provided, except that any building located on forest cropland shall be assessed as personal real property, subject to all laws and regulations for the assessment and taxation of general property.

AB245,,45145177.51 (12t) (intro.) “Real property construction activities” means activities that occur at a site where tangible personal property or items or goods under s. 77.52 (1) (b) or (d) that are applied or adapted to the use or purpose to which real property is devoted are permanently affixed to that real property, if the intent of the person who affixes that property is to make a permanent accession to the real property. “Real property construction activities” does not include affixing property subject to tax under s. 77.52 (1) (c) to real property or affixing to real property tangible personal property that remains tangible personal property after it is affixed. The department may promulgate rules to determine whether activities that occur at a site where tangible personal property or items or goods under s. 77.52 (1) (b) or (d) are affixed to real property are real property construction activities for purposes of this subchapter. If the classification of property or an activity is not identified by rule, the department’s determination of whether personal property becomes a part of real property shall be made by considering the following criteria:

AB245,,45345377.51 (12t) (a) Actual physical annexation to the real property.

AB245,,454454(b) Application or adaptation to the use or purpose to which the real property is devoted.

AB245,,455455(c) An intention on the part of the person making the annexation to make a permanent accession to the real property.

AB245,,45745777.54 (20n) (d) 2. The retailer manufactures the prepared food in a building on real property assessed as manufacturing property under s. 70.995, or that would be assessed as manufacturing property under s. 70.995 if the building real property was located in this state.

AB245,,45945977.54 (20n) (d) 3. The retailer makes no retail sales of prepared food at the building location described in subd. 2.

AB245,,46146177.54 (57d) (b) 1. A person engaged in manufacturing in this state at a building on real property assessed under s. 70.995.

AB245,,46946977.70 (1) Any Except as provided in sub. (2), 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 imposed 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 or 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.

AB245,,47147177.70 (2) (a) In addition to the taxes imposed under sub. (1), a county in which a 1st class city is located may adopt an ordinance to impose sales and use taxes under this subchapter at the rate of 0.375 percent of the sales price or purchase price. An ordinance adopted under this subsection is not effective unless the electors of the county approve the ordinance at a referendum held at a special election, as provided under s. 8.06, or at a spring primary or election or partisan primary or election. An ordinance adopted and approved under this subsection shall be effective on January 1, April 1, July 1, or October 1 and the taxes shall be imposed only in their entirety as provided in this subchapter. A certified copy of the ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. No county may impose a tax under this subsection unless the county makes an election to join the Wisconsin Retirement System for all new employees, pursuant to s. 40.21 (7) (a), and the county contributes the amount calculated under s. 59.875 (4) to its retirement system’s unfunded actuarial accrued liability from the taxes imposed under this subsection in 2025 and in each year thereafter until the first year in which the retirement system is determined by the retirement system’s actuary to be fully funded. After the retirement system is first fully funded, or until 30 years have elapsed since the effective date of the tax, whichever is earlier, the actuary shall determine all future required contributions from the county on the basis of standard actuarial practices, and the county shall repeal the ordinance imposing the tax. 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 or 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.

AB245,,472472(b) 1. Annually, after making the required payment to its retirement system’s unfunded actuarial accrued liability under par. (a), the county shall make the required payment for its pension bond obligations from the revenues received under this subsection.

AB245,,4734732. Any revenues received in any year in excess of the amounts paid under subd. 1. and par. (a) in the previous year shall be used as an additional payment to the county retirement system’s unfunded actuarial accrued liability.

AB245,,474474(c) Annually, beginning in 2026, the county shall submit a report to the joint committee on finance, in the manner provided under s. 13.172 (2), containing detailed information on the county’s expenditures in the previous year from the revenues collected under this subsection.

AB245,,47647677.701 Adoption by municipal ordinance. (1) A 1st class city may adopt an ordinance to impose a sales and use tax under this subchapter at the rate of 2.0 percent of the sales price or purchase price. An ordinance adopted under this section is not effective unless the electors of the city approve the ordinance at a referendum held at a special election, as provided under s. 8.06, or at a spring primary or election or partisan primary or election. An ordinance adopted and approved under this section shall be effective on January 1, April 1, July 1, or October 1, and the taxes shall be imposed only in their entirety as provided in this subchapter. A certified copy of the ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. No 1st class city may impose a tax under this section unless the city makes an election to join the Wisconsin Retirement System for all new employees, pursuant to s. 40.21 (7) (a), and the city contributes the amount calculated under s. 62.625 to its retirement system’s unfunded actuarial accrued liability in 2025 and in each year thereafter until the first year in which the retirement system is determined by the retirement system’s actuary to be fully funded. After the retirement system is first fully funded, or until 30 years have elapsed since the effective date of the tax, whichever is earlier, the actuary shall determine all future required contributions from the city on the basis of standard actuarial practices, and the city shall repeal the ordinance imposing the tax. 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 or 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 city has enacted a repeal ordinance under this section.