AB50,149313Section 1493. 77.76 (3t) of the statutes is created to read:
AB50,781,51477.76 (3t) From the appropriation under s. 20.835 (4) (gj), the department
15shall distribute 99.25 percent of the municipality taxes reported for each enacting
16municipality, minus the municipality portion of the retailers discounts, to the
17municipality and shall indicate the taxes reported by each taxpayer, no later than
1875 days following the last day of the calendar quarter in which such amounts were
19reported. In this subsection, the municipality portion of the retailers discount is
20the amount determined by multiplying the total retailers discount by a fraction the
21numerator of which is the gross municipality sales and use taxes payable and the
22denominator of which is the sum of the gross state and municipality sales and use
23taxes payable. The municipality taxes distributed shall be increased or decreased
24to reflect subsequent refunds, audit adjustments, and all other adjustments of the

1municipality taxes previously distributed. Interest paid on refunds of municipality
2sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (gj) at
3the rate paid by this state under s. 77.60 (1) (a). Any municipality receiving a report
4under this subsection is subject to the duties of confidentiality to which the
5department of revenue is subject under s. 77.61 (5) and (6).
AB50,14946Section 1494. 77.76 (3w) of the statutes is created to read:
AB50,782,2777.76 (3w) From the appropriation under s. 20.835 (4) (gc), the department of
8revenue shall distribute 98.5 percent of the taxes reported for each transit
9authority that has imposed taxes under this subchapter, minus the transit
10authority portion of the retailers discount, to the transit authority no later than
11the end of the 3rd month following the end of the calendar quarter in which such
12amounts were reported. At the time of distribution, the department of revenue
13shall indicate the taxes reported by each taxpayer. In this subsection, the transit
14authority portion of the retailers discount is the amount determined by
15multiplying the total retailers discount by a fraction the numerator of which is the
16gross transit authority sales and use taxes payable and the denominator of which is
17the sum of the gross state and transit authority sales and use taxes payable. The
18transit authority taxes distributed shall be increased or decreased to reflect
19subsequent refunds, audit adjustments, and all other adjustments of the transit
20authority taxes previously distributed. Interest paid on refunds of transit
21authority sales and use taxes shall be paid from the appropriation under s. 20.835
22(4) (gc) at the rate paid by this state under s. 77.60 (1) (a). Any transit authority

1receiving a report under this subsection is subject to the duties of confidentiality to
2which the department of revenue is subject under s. 77.61 (5).
AB50,14953Section 1495. 77.76 (4) of the statutes is amended to read:
AB50,782,10477.76 (4) There shall be retained by the state 1.5 percent of the taxes collected
5for taxes imposed by special districts under s. 77.706 and transit authorities under
6s. 77.708, 0.75 percent of the taxes collected for taxes imposed by counties under s.
777.70, and 1.75 percent of the taxes collected for taxes imposed by municipalities
8under s. 77.701 to cover costs incurred by the state in administering, enforcing, and
9collecting the tax. All interest and penalties collected shall be deposited and
10retained by this state in the general fund.
AB50,149611Section 1496. 77.76 (4m) of the statutes is created to read:
AB50,782,161277.76 (4m) There shall be retained by the state 0.75 percent of the taxes
13collected for taxes imposed by municipalities under s. 77.702 to cover the costs
14incurred by the state in administering, enforcing, and collecting the tax. All
15interest and penalties collected shall be deposited and retained by this state in the
16general fund.
AB50,149717Section 1497. 77.76 (7) of the statutes is created to read:
AB50,782,241877.76 (7) If a retailer receives notice from the department of revenue that the
19retailer is required to collect and remit the taxes imposed under s. 77.708, but the
20retailer believes that the retailer is not required to collect such taxes because the
21retailer is not doing business within the transit authoritys jurisdictional area, the
22retailer shall notify the department of revenue no later than 30 days after receiving
23notice from the department. The department of revenue shall affirm or revise its
24original determination no later than 30 days after receiving the retailers notice.
AB50,1498
1Section 1498. 77.77 (1) (a) of the statutes is amended to read:
AB50,783,10277.77 (1) (a) The sales price from services subject to the tax under s. 77.52 (2)
3or the lease, rental, or license of tangible personal property and property, items,
4and goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under
5this subchapter, and the incremental amount of tax caused by a rate increase
6applicable to those services, leases, rentals, or licenses is due, beginning with the
7first billing period starting on or after the effective date of the county ordinance,
8municipal ordinance, special district resolution, transit authority resolution, or
9rate increase, regardless of whether the service is furnished or the property, item,
10or good is leased, rented, or licensed to the customer before or after that date.
AB50,149911Section 1499. 77.77 (1) (b) of the statutes is amended to read:
AB50,783,201277.77 (1) (b) The sales price from services subject to the tax under s. 77.52 (2)
13or the lease, rental, or license of tangible personal property and property, items,
14and goods specified under s. 77.52 (1) (b), (c), and (d) is not subject to the taxes
15under this subchapter, and a decrease in the tax rate imposed under this
16subchapter on those services first applies, beginning with bills rendered on or after
17the effective date of the repeal or sunset of a county ordinance, municipal ordinance,
18or special district resolution, or transit authority resolution imposing the tax or
19other rate decrease, regardless of whether the service is furnished or the property,
20item, or good is leased, rented, or licensed to the customer before or after that date.
AB50,150021Section 1500. 77.77 (3) of the statutes is amended to read:
AB50,784,82277.77 (3) The sale of building materials to contractors engaged in the
23business of constructing, altering, repairing or improving real estate for others is
24not subject to the taxes under this subchapter, and the incremental amount of tax

1caused by the rate increase applicable to those materials is not due, if the materials
2are affixed and made a structural part of real estate, and the amount payable to the
3contractor is fixed without regard to the costs incurred in performing a written
4contract that was irrevocably entered into prior to the effective date of the county
5ordinance, municipal ordinance, special district resolution, transit authority
6resolution, or rate increase or that resulted from the acceptance of a formal written
7bid accompanied by a bond or other performance guaranty that was irrevocably
8submitted before that date.
AB50,15019Section 1501. 77.78 of the statutes is amended to read:
AB50,784,171077.78 Registration. No motor vehicle, boat, snowmobile, recreational
11vehicle, as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility
12terrain vehicle, off-highway motorcycle, as defined in s. 23.335 (1) (q), or aircraft
13that is required to be registered by this state may be registered or titled by this state
14unless the registrant files a sales and use tax report and pays the county tax,
15municipal tax, transit authority tax, and special district tax at the time of
16registering or titling to the state agency that registers or titles the property. That
17state agency shall transmit those tax revenues to the department of revenue.
AB50,150218Section 1502. 77.88 (2) (ac) 1. of the statutes is amended to read:
AB50,785,91977.88 (2) (ac) 1. If the land transferred under par. (a) meets the eligibility
20requirements under s. 77.82 (1) (a), (ag), and (b), the land shall continue to be
21designated as managed forest land if the transferee, within 30 days after a transfer
22of ownership, files a form provided by the department signed by the transferee. By
23signing the form, the transferee certifies to the department an intent to comply
24with the existing management plan for the land and any amendments to the plan.

1The transferee shall provide proof that each person holding any encumbrance on
2the land agrees to the designation. The transferee may designate an area of the
3transferred land closed to public access as provided under s. 77.83. The department
4shall issue an order continuing the designation of the land as managed forest land
5under the new ownership. The transferee shall pay a $100 fee that will accompany
6the report. The fee shall be deposited in the conservation fund. Twenty dollars of
7the fee or a different amount of the fee as may be established under subd. 2. shall be
8and credited to the appropriation under s. 20.370 (2) (cr). The department shall
9immediately notify each person entitled to notice under s. 77.82 (8).
AB50,150310Section 1503. 77.88 (5m) of the statutes is amended to read:
AB50,785,141177.88 (5m) Withdrawal fee. The withdrawal fee assessed by the
12department under subs. (1) (c), (2) (ac) 2. and 3., (am), and (c), (3), and (3j) (c), and
13(3m) shall be $300. The fee shall be deposited in the conservation fund and credited
14to the appropriation under s. 20.370 (2) (cr).
AB50,150415Section 1504. Subchapter XIV of chapter 77 [precedes 77.9981] of the
16statutes is created to read:
AB50,785,1717CHAPTER 77
AB50,785,1918SUBCHAPTER XIV

19REGIONAL TRANSIT AUTHORITY FEE
AB50,786,72077.9981 Imposition. A regional transit authority created under s. 66.1039
21(2) may impose a fee at a rate not to exceed $2 for each transaction in the authoritys
22jurisdictional area, as described in s. 66.1039 (2), on the rental, but not for rerental
23and not for rental as a service or repair replacement vehicle, of Type 1 automobiles,
24as defined in s. 340.01 (4) (a), by establishments primarily engaged in short-term

1rental of passenger cars without drivers, for a period of 30 days or less, unless the
2sale is exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9), or (9a). The
3fee imposed under this subchapter shall be effective on the first day of the first
4month that begins at least 90 days after the board of directors of the regional transit
5authority approves the imposition of the fee and notifies the department of revenue.
6The board of directors shall notify the department of a repeal of the fee imposed
7under this subchapter at least 60 days before the effective date of the repeal.
AB50,786,10877.9982 Administration. (1) The department of revenue shall administer
9the fee under this subchapter and may take any action, conduct any proceeding, and
10impose interest and penalties.
AB50,786,1711(2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (5), (13),
12(14), (18), and (19), 77.522, 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61
13(2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes under
14subch. III, apply to the fee under this subchapter. Section 77.73, as it applies to the
15taxes under subch. V, applies to the fee under this subchapter. The renter shall
16collect the fee under this subchapter from the person to whom the passenger car is
17rented.
AB50,787,618(3) From the appropriation under s. 20.835 (4) (gh), the department of
19revenue shall distribute 97.45 percent of the fees collected under this subchapter for
20each regional transit authority to that authority and shall indicate to the authority
21the fees reported by each fee payer in the authoritys jurisdiction, no later than the
22end of the month following the end of the calendar quarter in which the amounts
23were collected. The fees distributed shall be increased or decreased to reflect

1subsequent refunds, audit adjustments, and all other adjustments. Interest paid on
2refunds of the fee under this subchapter shall be paid from the appropriation under
3s. 20.835 (4) (gh) at the rate under s. 77.60 (1) (a). Any regional transit authority
4that receives a report along with a payment under this subsection is subject to the
5duties of confidentiality to which the department of revenue is subject under s.
677.61 (5).