AB68-SSA1,745,7 77.71 (5) An excise tax is imposed on the purchase price for the lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft at the rates under s. 77.70 in the case of a county or municipality tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax upon every person storing, using, or otherwise consuming in the county or special district the motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be registered or titled with this state and if the lease or rental does not require recurring periodic payments, except that a receipt indicating that the tax under sub. (1) had been paid relieves the purchaser of liability for the tax under this subsection and except that if the purchaser has paid a similar local tax in another state on the same lease or rental of such motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft, that tax shall be credited against the tax under this subsection.

AB68-SSA1,1484 Section 1484. 77.76 (3) of the statutes is renumbered 77.76 (3) (a) and amended to read:

AB68-SSA1,746,7 77.76 (3) (a) From the appropriation under s. 20.835 (4) (g), the department of revenue shall distribute 98.25 percent of the county taxes reported for each enacting county, minus the county portion of the retailers' discounts, to the county and shall indicate the taxes reported by each taxpayer, no later than 75 days following the last day of the calendar quarter in which such amounts were reported. In this subsection paragraph, the “county portion of the retailers' discount" is the amount determined by multiplying the total retailers' discount by a fraction, the numerator of which is the gross county sales and use taxes payable and the denominator of which is the sum of the gross state and county sales and use taxes payable. The county taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments of the county taxes previously distributed. Interest paid on refunds of county sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (g) at the rate paid by this state under s. 77.60 (1) (a). The county may retain the amount it receives or it may distribute all or a portion of the amount it receives to the towns, villages, cities, and school districts in the county. After receiving notice from the department of revenue, a county shall reimburse the department for the amount by which any refunds, including interest, of the county's sales and use taxes that the department pays or allows in a reporting period exceeds the amount of the county's sales and use taxes otherwise payable to the county under this subsection paragraph for the same or subsequent reporting period. Any county receiving a report under this subsection paragraph is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5) and (6).

AB68-SSA1,1485 Section 1485. 77.76 (3) (b) of the statutes is created to read:

AB68-SSA1,747,4 77.76 (3) (b) From the appropriation under s. 20.835 (4) (g), the department of revenue shall distribute 98.25 percent of the municipality taxes reported for each enacting municipality, minus the municipality portion of the retailers' discounts, to the municipality and shall indicate the taxes reported by each taxpayer, no later than 75 days following the last day of the calendar quarter in which such amounts were reported. In this paragraph, the “municipality portion of the retailers' discount" is the amount determined by multiplying the total retailers' discount by a fraction, the numerator of which is the gross municipality sales and use taxes payable and the denominator of which is the sum of the gross state and municipality sales and use taxes payable. The municipality taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments of the municipality taxes previously distributed. Interest paid on refunds of municipality sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (g) at the rate paid by this state under s. 77.60 (1) (a). After receiving notice from the department of revenue, a municipality shall reimburse the department for the amount by which any refunds, including interest, of the municipality's sales and use taxes that the department pays or allows in a reporting period exceeds the amount of the municipality's sales and use taxes otherwise payable to the municipality under this paragraph for the same or subsequent reporting period. Any municipality receiving a report under this paragraph is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5) and (6).

AB68-SSA1,1486 Section 1486. 77.76 (4) of the statutes is amended to read:

AB68-SSA1,747,11 77.76 (4) There shall be retained by the state 1.5 percent of the taxes collected for taxes imposed by special districts under ss. 77.705 and 77.706 and 1.75 percent of the taxes collected for taxes imposed by counties or municipalities under s. 77.70 to cover costs incurred by the state in administering, enforcing, and collecting the tax. All interest and penalties collected shall be deposited and retained by this state in the general fund.

AB68-SSA1,1487 Section 1487 . 77.981 of the statutes is amended to read:

AB68-SSA1,747,25 77.981 Rate. The tax under s. 77.98 is imposed on the sale of taxable products at the rate of 0.25 percent of the sales price, except that the district, by a vote of a majority of the authorized members of its board of directors, may impose the tax at the rate of 0.5 percent of the sales price. A majority of the authorized members of the district's board may vote that, if the balance in a special debt service reserve fund of the district is less than the requirement under s. 229.50 (5), the tax rate under this subchapter is 0.5 percent. The 0.5 percent rate shall be effective on the next January 1, April 1, July 1 or October 1, and this tax is irrepealable if any bonds issued by the district and secured by the special debt service reserve fund are outstanding. If a district created by the city of Superior adopts a resolution imposing a tax under this subchapter, it shall deliver a certified copy of the resolution to the department of revenue at least 120 days before its effective date, and the tax shall be effective on the next January 1, April 1, July 1, or October 1.

AB68-SSA1,1488 Section 1488. 79.01 (2d) of the statutes is renumbered 79.01 (2d) (intro.) and amended to read:

AB68-SSA1,748,6 79.01 (2d) (intro.) There is established an account in the general fund entitled the “County and Municipal Aid Account." The total amount to be distributed in 2011 to counties and municipalities from the county and municipal aid account is as follows:

AB68-SSA1,748,8 (a) In 2011, $824,825,715 and the total amount to be distributed to counties and municipalities in.

AB68-SSA1,748,10 (b) Beginning in 2012, and in each year thereafter, from the county and municipal aid account is and ending in 2020, $748,075,715.

AB68-SSA1,1489 Section 1489 . 79.01 (2d) (c) of the statutes is created to read:

AB68-SSA1,748,12 79.01 (2d) (c) In 2021, $763,137,230.

AB68-SSA1,1490 Section 1490 . 79.01 (2d) (d) of the statutes is created to read:

AB68-SSA1,748,14 79.01 (2d) (d) In 2022, and in each year thereafter, $778,499,974.

AB68-SSA1,1491 Section 1491. 79.035 (5) of the statutes is renumbered 79.035 (5) (a) and amended to read:

AB68-SSA1,748,21 79.035 (5) (a) Except as provided in subs. (6), (7), and (8), for the distribution distributions beginning in 2013 and subsequent years ending in 2020, each county and municipality shall receive a payment under this section that is equal to the amount of the payment determined for the county or municipality under this section for 2012.

AB68-SSA1,1492 Section 1492. 79.035 (5) (a) of the statutes, as affected by 2019 Wisconsin Act 19, section 18, and 2021 Wisconsin Act .... (this act), is repealed and recreated to read:

AB68-SSA1,749,2 79.035 (5) (a) Except as provided in subs. (7) and (8), for the distributions beginning in 2013 and ending in 2020, each county and municipality shall receive a payment under this section that is equal to the amount of the payment determined for the county or municipality under this section for 2012.

AB68-SSA1,1493 Section 1493 . 79.035 (5) (b) of the statutes is created to read:

AB68-SSA1,749,7 79.035 (5) (b) 1. Except as provided in subs. (6), (7), and (8), for the distribution in 2021, each county and municipality shall receive a payment under this section that is equal to the amount of the payment determined for the county or municipality under this section for 2020, increased by 2 percent.

AB68-SSA1,749,11 2. Except as provided in subs. (6), (7), and (8), for the distribution in 2022 and subsequent years, each county and municipality shall receive a payment under this section that is equal to the amount of the payment determined for the county or municipality under this section for 2021, increased by 2 percent.

AB68-SSA1,1494 Section 1494. 79.035 (5) (b) of the statutes, as created by 2021 Wisconsin Act .... (this act), is repealed and recreated to read:

AB68-SSA1,749,17 79.035 (5) (b) 1. Except as provided in subs. (7) and (8), for the distribution in 2021, each county and municipality shall receive a payment under this section that is equal to the amount of the payment determined for the county or municipality under this section for 2020, increased by 2 percent.

AB68-SSA1,749,21 2. Except as provided in subs. (7) and (8), for the distribution in 2022 and subsequent years, each county and municipality shall receive a payment under this section that is equal to the amount of the payment determined for the county or municipality under this section for 2021, increased by 2 percent.

AB68-SSA1,1495 Section 1495. 79.05 (2) (c) of the statutes is amended to read:

AB68-SSA1,750,22 79.05 (2) (c) Its municipal budget; exclusive of principal and interest on long-term debt and exclusive of revenue sharing payments under s. 66.0305, payments of premiums under s. 66.0137 (5) (c) 1. and 1m., recycling fee payments under s. 289.645, expenditures of grant payments under s. 16.297 (1m), unreimbursed expenses related to an emergency declared under s. 323.10, expenditures from moneys received pursuant to P.L. 111-5, increased revenues resulting from a referendum under s. 66.0602 (4) to exceed the municipality's levy increase limit under s. 66.0602 (2), increased revenues resulting from a referendum under s. 77.994 (3) (b) 2. b. to increase the rate of the tax imposed under s. 77.994 (2), and expenditures made pursuant to a purchasing agreement with a school district whereby the municipality makes purchases on behalf of the school district; for the year of the statement under s. 79.015 increased over its municipal budget as adjusted under sub. (6); exclusive of principal and interest on long-term debt and exclusive of revenue sharing payments under s. 66.0305, payments of premiums under s. 66.0137 (5) (c) 1. and 1m., recycling fee payments under s. 289.645, expenditures of grant payments under s. 16.297 (1m), unreimbursed expenses related to an emergency declared under s. 323.10, expenditures from moneys received pursuant to P.L. 111-5, increased revenues resulting from a referendum under s. 66.0602 (4) to exceed the municipality's levy increase limit under s. 66.0602 (2), increased revenues resulting from a referendum under s. 77.994 (3) (b) 2. b. to increase the rate of the tax imposed under s. 77.994 (2), and expenditures made pursuant to a purchasing agreement with a school district whereby the municipality makes purchases on behalf of the school district; for the year before that year by less than the sum of the inflation factor and the valuation factor, rounded to the nearest 0.10 percent.