SB301,,50950977.77 (3) The sale of building materials to contractors engaged in the business of constructing, altering, repairing or improving real estate for others is not subject to the taxes under this subchapter, and the incremental amount of tax caused by the rate increase applicable to those materials is not due, if the materials are affixed and made a structural part of real estate, and the amount payable to the contractor is fixed without regard to the costs incurred in performing a written contract that was irrevocably entered into prior to the effective date of the county ordinance, municipal ordinance, special district resolution, or rate increase or that resulted from the acceptance of a formal written bid accompanied by a bond or other performance guaranty that was irrevocably submitted before that date. SB301,189510Section 189. 77.78 of the statutes is amended to read: SB301,,51151177.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain vehicle, off-highway motorcycle, as defined in s. 23.335 (1) (q), or aircraft that is required to be registered by this state may be registered or titled by this state unless the registrant files a sales and use tax report and pays the county tax, municipal tax, and special district tax at the time of registering or titling to the state agency that registers or titles the property. That state agency shall transmit those tax revenues to the department of revenue. SB301,190512Section 190. 77.84 (1) of the statutes is amended to read: SB301,,51351377.84 (1) Tax roll. Each clerk of a municipality in which the land is located shall enter in a special column or other appropriate place on the tax roll the description of each parcel of land designated as managed forest land, and shall specify, by the designation “MFL-O” or “MFL-C”, the acreage of each parcel that is designated open or closed under s. 77.83. The land shall be assessed and is subject to review under ch. 70. Except as provided in this subchapter, no tax may be levied on managed forest land, except that any building, improvements, and fixtures on managed forest land is subject to taxation as personal real property under ch. 70. SB301,191514Section 191. 78.55 (1) of the statutes is amended to read: SB301,,51551578.55 (1) “Air carrier company” has the meaning given in s. 70.11 (42) (a) 1. 76.02 (1). SB301,192516Section 192. 79.01 (1) of the statutes is repealed. SB301,193517Section 193. 79.01 (2d) of the statutes is repealed. SB301,194518Section 194. 79.015 of the statutes is amended to read: SB301,,51951979.015 Statement of estimated payments. The department of revenue, on or before September 15 of each year, shall provide to each municipality and county a statement of estimated payments to be made in the next calendar year to the municipality or county under ss. 79.035, 79.036, 79.037, 79.038, 79.039, 79.04, and 79.05. SB301,195520Section 195. 79.02 (2) (b) of the statutes is amended to read: SB301,,52152179.02 (2) (b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall equal 15 percent of the municipality’s or county’s estimated payments under ss. 79.035, 79.036, 79.037, 79.038, 79.039, and 79.04 and 100 percent of the municipality’s estimated payments under s. 79.05. Upon certification by the department of revenue, the estimated payment under s. 79.05 may be distributed before the 4th Monday in July. SB301,196522Section 196. 79.02 (3) (a) of the statutes is renumbered 79.02 (3) and amended to read: SB301,,52352379.02 (3) Subject to s. 59.605 (4), payments to each municipality and county in November shall equal that municipality’s or county’s entitlement under ss. 79.035, 79.036, 79.037, 79.038, 79.039, 79.04, and 79.05 for the current year, minus the amount distributed to the municipality or county under sub. (2) (b). SB301,197524Section 197. 79.02 (3) (e) of the statutes is repealed. SB301,198525Section 198. 79.035 (title) of the statutes is amended to read: SB301,,52652679.035 (title) County and municipal aid; before 2024. SB301,199527Section 199. 79.035 (4) (c) 2. of the statutes is amended to read: SB301,,52852879.035 (4) (c) 2. Except as provided under par. (h), the reduction determined under this paragraph may not exceed the lesser of an amount equal to 15 percent of the municipality’s payment under this section in 2011, prior to any reduction under s. 79.02 (3) (e), 2021 stats., or 10 cents for each $1,000 of the municipality’s equalized value, as determined under s. 70.57. SB301,200529Section 200. 79.035 (4) (d) 2. of the statutes is amended to read: SB301,,53053079.035 (4) (d) 2. Except as provided in par. (h), the reduction determined under this paragraph may not exceed the lesser of an amount equal to 15 percent of the municipality’s payment under this section in 2011, prior to any reduction under s. 79.02 (3) (e), 2021 stats., or 15 cents for each $1,000 of the municipality’s equalized value, as determined under s. 70.57. SB301,201531Section 201. 79.035 (4) (e) 2. of the statutes is amended to read: SB301,,53253279.035 (4) (e) 2. Except as provided in par. (h), the reduction determined under this paragraph may not exceed the lesser of an amount equal to 15 percent of the municipality’s payment under this section in 2011, prior to any reduction under s. 79.02 (3) (e), 2021 stats., or 25 cents for each $1,000 of the municipality’s equalized value, as determined under s. 70.57. SB301,202533Section 202. 79.035 (4) (f) 2. of the statutes is amended to read: SB301,,53453479.035 (4) (f) 2. Except as provided in par. (h), the reduction determined under this paragraph may not exceed the lesser of an amount equal to 15 percent of the municipality’s payment under this section in 2011, prior to any reduction under s. 79.02 (3) (e), 2021 stats., or 30 cents for each $1,000 of the municipality’s equalized value, as determined under s. 70.57. SB301,203535Section 203. 79.035 (4) (g) of the statutes is amended to read: SB301,,53653679.035 (4) (g) The reduction for a municipality that has a population greater than 110,000 is an amount equal to 30 cents for each $1,000 of the municipality’s equalized value, as determined under s. 70.57, plus an amount equal to the municipality’s population multiplied by the amount determined under par. (b) 1., except that the reduction determined under this paragraph may not exceed the lesser of an amount equal to 25 percent of the municipality’s payment under this section in 2011, prior to any reduction under s. 79.02 (3) (e), 2021 stats., or 35 cents for each $1,000 in equalized value, as determined under s. 70.57. SB301,204537Section 204. 79.035 (4) (h) of the statutes is amended to read: