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. 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 facility’s 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 facility’s 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 facility’s 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 facility’s 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: