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: AB50,785,1918SUBCHAPTER 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 authority’s 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 authority’s 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). AB50,787,107(4) Persons who are subject to the fee under this subchapter shall register 8with the department of revenue. Any person who is required to register; including 9any person authorized to act on behalf of a corporation, partnership, or other person 10who is required to register; who fails to do so is guilty of a misdemeanor. AB50,787,1211(5) A retailer who collects a fee under this subchapter shall identify the fee as 12a separate item on a receipt the retailer provides to a rental customer. AB50,787,181377.9983 Discontinuation. Retailers and the department of revenue may not 14collect fees under this subchapter for any regional transit authority after the 15calendar quarter during which the regional transit authority ceases to exist, except 16that the department may collect from retailers fees that accrued before that 17calendar quarter and interest and penalties that relate to those fees. If fees are 18collected, the authority may use the revenue for any lawful purpose. AB50,150519Section 1505. 79.005 (1j) of the statutes is created to read: AB50,787,212079.005 (1j) (a) “Energy storage facility” means property to which all of the 21following applies: AB50,787,22221. The property is interconnected to the electrical grid. AB50,788,2232. The property is designed to receive electrical energy, to store the electrical
1energy as another form of energy, and to convert that other form back into electrical 2energy. AB50,788,533. The property delivers the electrical energy converted from some other form, 4as described in subd. 2., for sale or to use for providing reliability or economic 5benefits to the electrical grid. AB50,788,1064. The property is owned by a light, heat, and power company assessed under 7s. 76.28 (2) or 76.29 (2), not including property described in s. 66.0813 unless the 8property is owned or operated by a local governmental unit located outside of the 9municipality, or by an electric cooperative assessed under ss. 76.07 and 76.48, 10respectively, or by a municipal electric company under s. 66.0825. AB50,788,1511(b) “Energy storage facility” includes hydroelectric pumped storage, 12compressed air energy storage, regenerative fuel cells, batteries, superconducting 13magnetic energy storage, flywheels, thermal energy storage systems, and hydrogen 14storage, or combination thereof, or any other similar technologies as determined by 15the federal energy regulatory commission. AB50,150616Section 1506. 79.005 (1L) of the statutes is created to read: AB50,788,221779.005 (1L) “Liquefied natural gas storage facility” means a liquefied natural 18gas storage facility owned by a light, heat, and power company assessed under s. 1976.28 (2) or 76.29 (2), not including property described in s. 66.0813, unless the 20property is owned or operated by a local governmental unit located outside of the 21municipality, by an electric cooperative assessed under ss. 76.07 and 76.48, 22respectively, or by a municipal electric company under s. 66.0825.