AB50,770,2 2. The sales price from the sale of and the storage, use, or other consumption of a waste energy system that produces usable electrical or heat energy directly from gas generated from anaerobic digestion of animal manure and other agricultural waste if the system is capable of continuously producing at least 200 watts of alternating current or 600 British thermal units. A system described under this subdivision includes tangible personal property sold with the system that is used primarily to store or facilitate the storage of the electrical or heat energy produced by the system, but does not include an uninterruptible power source that is designed primarily for computers. The exemption under this subdivision does not apply to tangible personal property designed for any use other than for a waste energy system described in this subdivision.

AB50,1469 Section 1469. 77.54 (56) (b) of the statutes is amended to read:

AB50,770,7 77.54 (56) (b) Except for the sale of electricity or energy that is exempt from taxation under sub. (30), beginning on July 1, 2011, the sales price from the sale of and the storage, use, or other consumption of electricity or heat energy produced by a product system described under par. (a) (ad).

AB50,1470 Section 1470. 77.54 (62) of the statutes is repealed.

AB50,1471 Section 1471. 77.54 (75) of the statutes is created to read:

AB50,770,12 77.54 (75) The sales price from the sale of and the storage, use, or other consumption of usable marijuana, as defined in s. 139.97 (13), purchased by an individual who holds a valid certificate issued under s. 73.17 (4).

AB50,1472 Section 1472. 77.54 (76) of the statutes is created to read:

AB50,770,16 77.54 (76) (a) The sales price from the sale of and the storage, use, or other consumption of gun safes that are specifically designed for the storage of guns, but not other items used for gun storage, such as locking gun cabinets and racks.

AB50,770,18 (b) The sales price from the sale of and the storage, use, or other consumption of trigger locks and gun barrel locks.

AB50,1473 Section 1473. 77.54 (77) of the statutes is created to read:

AB50,770,22 77.54 (77) The sales price from the sale of and the storage, use, or other consumption of breast pumps, breast pump kits, and breast pump storage and collection supplies.

AB50,1474 Section 1474. 77.54 (78) of the statutes is created to read:

AB50,771,2 77.54 (78) The sales price from the sale of and the storage, use, or other consumption of diapers and feminine hygiene products.

AB50,1475 Section 1475. Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes is amended to read:

AB50,771,5 CHAPTER 77

AB50,771,9 SUBCHAPTER V COUNTY, MUNICIPALITY, TRANSIT AUTHORITY, AND SPECIAL DISTRICT SALES AND USE TAXES

AB50,1476 Section 1476. 77.70 (1) of the statutes is amended to read:

AB50,772,2 77.70 (1) Except as provided in sub. (2), any county may impose county sales and use taxes under this subchapter by the adoption of an ordinance, stating its purpose and referring to this subchapter. The rate of the tax imposed under this subsection is 0.1, 0.2, 0.3, 0.4, or 0.5 percent of the sales price or purchase price. Except as provided in s. 66.0621 (3m), the county sales and use taxes imposed under this subsection may be imposed only for the purpose of directly reducing the property tax levy and only in their entirety as provided in this subchapter. That ordinance shall be effective on January 1, April 1, July 1, or October 1. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal. Except as provided under s. 77.60 (9), the department of revenue may not issue any assessment or act on any claim for a refund or any claim for an adjustment under s. 77.585 after the end of the calendar year that is 4 years after the year in which the county has enacted a repeal ordinance under this subsection.

AB50,1477 Section 1477. 77.70 (3) of the statutes is created to read:

AB50,772,22 77.70 (3) In addition to the taxes imposed under sub. (1), a county other than Milwaukee County may, by ordinance, impose a sales and use tax under this subchapter at the rate of 0.1, 0.2, 0.3, 0.4, or 0.5 percent of the sales price or purchase price. A sales and use tax enacted under this subsection may not take effect unless approved by a majority vote of all qualified electors in the county voting on the issue at a referendum. The revenue from the taxes imposed under this subsection may be used for any purpose designated by the county board or specified in the ordinance or in the referendum approving the ordinance. The taxes imposed under this subsection may be imposed only in their entirety as provided in this subchapter. If approved at a referendum, the ordinance shall be effective on January 1, April 1, July 1, or October 1. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal. Except as provided under s. 77.60 (9), the department of revenue may not issue any assessment nor act on any claim for a refund or any claim for an adjustment under s. 77.585 after the end of the calendar year that is 4 years after the year in which the county has enacted a repeal ordinance under this subsection.

AB50,1478 Section 1478. 77.701 (title) of the statutes is amended to read:

AB50,773,1 77.701 (title) Adoption by municipal ordinance; 1st class cities.

AB50,1479 Section 1479. 77.702 of the statutes is created to read:

AB50,773,23 77.702 Adoption by municipal ordinance; generally. A municipality other than the city of Milwaukee with a population exceeding 30,000, as determined by the 2020 federal decennial census or under s. 16.96 for 2020, may, by ordinance, impose a sales and use tax under this subchapter at the rate of 0.1, 0.2, 0.3, 0.4, or 0.5 percent of the sales price or purchase price. A sales and use tax enacted under this subsection may not take effect unless approved by a majority vote of all qualified electors in the municipality voting on the issue at a referendum. The revenue from the taxes imposed under this subsection may be used for any purpose designated by the governing body of the municipality or specified in the ordinance or in the referendum approving the ordinance. The taxes imposed under this subsection may be imposed only in their entirety as provided in this subchapter. If approved at a referendum, the ordinance shall be effective on January 1, April 1, July 1, or October 1. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal. Except as provided under s. 77.60 (9), the department of revenue may not issue any assessment nor act on any claim for a refund or any claim for an adjustment under s. 77.585 after the end of the calendar year that is 4 years after the year in which the municipality has enacted a repeal ordinance under this subsection.

AB50,1480 Section 1480. 77.708 of the statutes is created to read:

AB50,774,8 77.708 Adoption by resolution; transit authority. (1) A transit authority created under s. 66.1039, by resolution under s. 66.1039 (4) (s), may impose a sales tax and a use tax under this subchapter at a rate not to exceed 0.5 percent of the gross receipts or sales price. Those taxes may be imposed only in their entirety. The resolution shall be effective on the first day of the first calendar quarter that begins at least 120 days after a certified copy of the resolution is delivered to the department of revenue.

AB50,774,14 (2) Retailers and the department of revenue may not collect a tax under sub. (1) for any transit authority created under s. 66.1039 beginning on the first day of the calendar quarter that is at least 120 days after a certified copy of the repeal resolution under s. 66.1039 (4) (s) is delivered to the department of revenue, except that the department of revenue may collect from retailers taxes that accrued before such calendar quarter and fees, interest, and penalties that relate to those taxes.

AB50,1481 Section 1481. 77.71 (intro.) of the statutes is amended to read:

AB50,774,20 77.71 Imposition of county, municipality, transit authority, and special district sales and use taxes. (intro.) Whenever a sales and use tax ordinance is adopted under s. 77.70 or, 77.701, or 77.702, a transit authority resolution is adopted under s. 77.708, or a special district resolution is adopted under s. 77.706, the following taxes are imposed: