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).
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.
AB50,150723Section 1507. 79.015 of the statutes is amended to read:
AB50,789,62479.015 Statement of estimated payments. The department of revenue, on

1or before September 15 of each year, shall provide to each municipality and county
2a statement of estimated payments to be made in the next calendar year to the
3municipality or county under ss. 79.035, 79.036, 79.037, 79.038, 79.039, 79.04, and
479.05 and shall provide a statement of estimated payments to be made to the
5municipality or county under s. 79.06 if the municipality or county is eligible for a
6payment under s. 79.06 in the next calendar year.
AB50,15087Section 1508. 79.036 (1) (intro.) of the statutes is amended to read:
AB50,789,10879.036 (1) (intro.) Except as provided in subs. (2), (3), and (4), and (5), for the
9distribution in 2024 and in subsequent years, each county and municipality shall
10receive payments under this section as follows:
AB50,150911Section 1509. 79.036 (1) (b) of the statutes is amended to read:
AB50,789,171279.036 (1) (b) For the distribution in 2025 and subsequent years, each county
13and municipality shall receive a payment equal to the proportion of the total
14payments from the county and municipal aid account under s. 25.491 (2) (a) that
15the county or municipality received in 2024 multiplied by the amount credited
16under s. 25.491 (2) (a) for the year in to the county and municipal aid account under
17s. 25.491 (2).
AB50,151018Section 1510. 79.036 (5) of the statutes is created to read:
AB50,789,221979.036 (5) For the distribution in 2025, the payment under this section to the
20city of Green Bay shall be the amount otherwise determined for the city under this
21section, plus $1,000,000 for reimbursement of public safety costs associated with
22the national football league draft in April 2025.
AB50,151123Section 1511. 79.04 (7m) of the statutes is created to read:
AB50,790,122479.04 (7m) (a) Annually, the department of administration, upon certification

1by the department of revenue, shall distribute a payment from the public utility
2account to each municipality and county in which an energy storage facility with a
3name-plate capacity of at least one megawatt is located. If the energy storage
4facility is located in a city or village, the city or village receives a payment equal to
5two-thirds of the product of the facilitys name-plate capacity multiplied by $2,000
6and the county in which the energy storage facility is located receives a payment
7equal to one-third of the product of the facilitys name-plate capacity multiplied by
8$2,000. If the energy storage facility is located in a town, the town receives a
9payment equal to one-third of the product of the facilitys name-plate capacity
10multiplied by $2,000 and the county in which the energy storage facility is located
11receives a payment equal to two-thirds of the product of the facilitys name-plate
12capacity multiplied by $2,000.
AB50,791,213(b) Annually, the department of administration, upon certification by the
14department of revenue, shall distribute a payment from the public utility account to
15each municipality and county in which a liquefied natural gas storage facility is
16located. If the liquefied natural gas storage facility is located in a city or village, the
17city or village receives a payment equal to 6 mills multiplied by the net book value
18of the liquefied natural gas storage facility and the county in which the liquefied
19natural gas storage facility is located receives a payment equal to 3 mills multiplied
20by the net book value of the liquefied natural gas storage facility. If the liquefied
21natural gas storage facility is located in a town, the town receives a payment equal
22to 3 mills multiplied by the net book value of the liquefied natural gas storage
23facility and the county in which the liquefied natural gas storage facility is located

1receives a payment equal to 6 mills multiplied by the net book value of the liquefied
2natural gas storage facility.
AB50,15123Section 1512. 79.05 (1) (ae) of the statutes is created to read: