66.0608(2m)(b)2.c.c. The level of training of and maintenance of licensure for fire fighters and emergency medical services personnel providing fire protective and emergency medical services within the political subdivision. 66.0608(2m)(b)2.d.d. Response times for fire protective and emergency medical services throughout the political subdivision, adjusted for the location of calls for service. 66.0608(2m)(c)1.1. Except for a political subdivision that made a certification under subds. 2. to 4., if a political subdivision failed to make a certification under par. (b) 1. or 2. in the previous year, in making the certification under par. (b) 1. or 2., the political subdivision shall certify that the political subdivision has maintained a level of law enforcement or fire protective and emergency medical service that is at least equivalent to that provided in the most recent year that the political subdivision made a certification under par. (b) 1. or 2. or to that provided in 2023, whichever year is most recent. 66.0608(2m)(c)2.2. A political subdivision that has consolidated its law enforcement services or fire protective or emergency medical services with another political subdivision or entered into a contract with a private entity to provide fire protective or emergency medical services may provide a certified statement to that effect in lieu of certification under par. (b) 1. or 2. This subdivision applies only to the year following consolidation or entry into a contract. 66.0608(2m)(c)3.3. A political subdivision that has a newly established or joined a newly established law enforcement agency or fire protection or emergency medical service agency may provide a certified statement to that effect, in lieu of certification under par. (b) 1. or 2. This subdivision applies only to the year following establishment of the agency. 66.0608(2m)(c)4.4. If law enforcement services in a city, village, or town are provided solely by the county sheriff on a noncontractual basis, the city, village, or town may provide a certified statement to that effect, in lieu of certification under par. (b) 1. 66.0608(3m)(3m) Separate accounts for municipal fire, emergency medical services practitioner, and emergency medical responder volunteer funds. 66.0608(3m)(a)(a) General authority. Subject to pars. (b) and (c), the governing body of a municipality may enact an ordinance that does all of the following: 66.0608(3m)(a)1.1. Authorizes a particular official or employee of the municipality’s fire department, emergency medical services practitioner department, or emergency medical responder department to deposit volunteer funds of the department for which the individual serves as an official or employee, in an account in the name of the fire department, emergency medical services practitioner department, or emergency medical responder department, in a public depository. 66.0608(3m)(a)2.2. Gives the municipality’s fire department, emergency medical services practitioner department, or emergency medical responder department, through the official or employee described under subd. 1., exclusive control over the expenditure of volunteer funds of the department for which the individual serves as an official or employee in an account described under subd. 1. 66.0608(3m)(b)(b) Limitations, requirements. An ordinance enacted under par. (a) may include any of the following limitations or requirements: 66.0608(3m)(b)1.1. A limit on the type and amount of funds that may be deposited into the account described under par. (a) 1. 66.0608(3m)(b)2.2. A limit on the amount of withdrawals from the account described under par. (a) 1. that may be made, and a limit on the purposes for which such withdrawals may be made. 66.0608(3m)(c)(c) Ownership of funds. Notwithstanding an ordinance enacted under par. (a), volunteer funds shall remain the property of the municipality until the funds are disbursed. 66.0608 HistoryHistory: 2001 a. 16; 2007 a. 130; 2017 a. 12; 2023 a. 12; s. 35.17 correction in (2m) (c) 3. 66.060966.0609 Financial procedure; alternative system of approving claims. 66.0609(1)(1) The governing body of a village or of a city of the 2nd, 3rd or 4th class may by ordinance enact an alternative system of approving financial claims against the municipal treasury other than claims subject to s. 893.80. The ordinance shall provide that payments may be made from the city or village treasury after the comptroller or clerk of the city or village audits and approves each claim as a proper charge against the treasury, and endorses his or her approval on the claim after having determined that all of the following conditions have been complied with: 66.0609(1)(a)(a) That funds are available for the claim pursuant to the budget approved by the governing body. 66.0609(1)(b)(b) That the item or service covered by the claim has been duly authorized by the proper official, department head or board or commission. 66.0609(1)(c)(c) That the item or service has been actually supplied or rendered in conformity with the authorization described in par. (b). 66.0609(1)(d)(d) That the claim is just and valid pursuant to law. The comptroller or clerk may require the submission of proof to support the claim as the officer considers necessary. 66.0609(2)(2) The ordinance under sub. (1) shall require that the clerk or comptroller file with the governing body not less than monthly a list of the claims approved, showing the date paid, name of claimant, purpose and amount. 66.0609(3)(3) The ordinance under sub. (1) shall require that the governing body of the city or village obtain an annual detailed audit of its financial transactions and accounts by a certified public accountant licensed or certified under ch. 442 and designated by the governing body. 66.0609(4)(4) The system under sub. (1) is operative only if the comptroller or clerk is covered by a fidelity bond or insurance policy of not less than $5,000 in villages and 4th class cities, of not less than $10,000 in 3rd class cities, and of not less than $20,000 in 2nd class cities, as described in s. 61.25 (intro.) or 62.09 (4) (b). 66.0609(5)(5) If an alternative procedure is adopted by ordinance in conformity with this section, the claim procedure required by ss. 61.25 (6), 61.51, 62.09 (10), 62.11 and 62.12 and other relevant provisions, except s. 893.80, is not applicable in the city or village. 66.061166.0611 Political subdivisions prohibited from levying tax on incomes. No county, city, village, town, or other unit of government authorized to levy taxes may assess, levy or collect any tax on income, or measured by income, and any tax so assessed or levied is void.