COUNTY, municipality, AND
SPECIAL DISTRICT SALES
AND USE TAXES
77.70 Adoption by county ordinance.
77.701 Adoption by municipal ordinance.
77.706 Adoption by resolution; football stadium district.
77.71 Imposition of county, municipality, and special district sales and use taxes.
77.73 Jurisdiction to tax.
77.77 Transitional provisions.
77.785 Duties of retailers.
77.79 Relation to subch. III.
SUBCHAPTER VI
MANAGED FOREST LAND
77.82 Managed forest land; application.
77.83 Closed, open and restricted areas.
77.84 Taxation of managed forest land.
77.85 State contribution.
77.86 Forestry practices.
77.875 Grazing restricted.
77.876 Noncompliance assessment.
77.88 Withdrawal; transfer of ownership; nonrenewal.
77.885 Withdrawal of tribal lands.
77.89 Distribution of moneys received.
77.895 Grants for land acquisitions for outdoor activities.
77.905 Procedure in forfeiture actions.
77.91 Miscellaneous provisions.
SUBCHAPTER VII
ECONOMIC DEVELOPMENT SURCHARGE
77.935 Single-owner entities.
77.94 Surcharge determination.
77.95 Interest and penalties.
SUBCHAPTER VIII
LOCAL FOOD AND BEVERAGE TAX
SUBCHAPTER IX
LOCAL RENTAL CAR TAX
SUBCHAPTER X
PREMIER RESORT AREA TAXES
77.994 Premier resort area tax.
SUBCHAPTER XI
STATE RENTAL VEHICLE FEE
SUBCHAPTER XII
DRY CLEANING FEES
77.9962 Dry cleaning products fee.
SUBCHAPTER XIII
electric vehicle charging tax
77.9971 Electric vehicle charging station registration.
77.9972 Electric vehicle charging tax.
Effective date note
NOTE: Chapter 77 (title) is shown as amended eff. 1-1-25 by
2023 Wis. Act 121. Prior to 1-1-25 it reads:
Effective date text
TAXATION OF FOREST CROPLANDS; REAL ESTATE TRANSFER FEES; SALES AND USE TAXES; COUNTY, MUNICIPALITY, AND SPECIAL DISTRICT SALES AND USE TAXES; MANAGED FOREST LAND; ECONOMIC DEVELOPMENT SURCHARGE; LOCAL FOOD AND BEVERAGE TAX; LOCAL RENTAL CAR TAX; PREMIER RESORT AREA TAXES; STATE RENTAL VEHICLE FEE; DRY CLEANING FEES
TAXATION OF FOREST CROPLANDS
Subch. I of ch. 77 Cross-reference
Cross-reference: See also ch.
NR 46, Wis. adm. code.
77.01
77.01
Purposes. It is the intent of this subchapter to encourage a policy of protecting from destructive or premature cutting the forest growth in this state, and of reproducing and growing for the future adequate crops through sound forestry practices of forest products on lands not more useful for other purposes, so that such lands shall continue to furnish recurring forest crops for commercial use with public hunting and fishing as extra public benefits, all in a manner which shall not hamper the towns in which such lands lie from receiving their just tax revenue from such lands.
77.01 History
History: 1971 c. 215;
1985 a. 332 s.
251 (2).
77.01 Cross-reference
Cross-reference: See also ch.
NR 302.03, Wis. adm. code.
77.01 Annotation
Requests by individual legislators and town or county boards for delay in issuing orders pursuant to this chapter present no basis for withholding actions by the department. 61 Atty. Gen. 134.
77.015
77.015
Lands in villages included. Sections
77.01 to
77.14 shall apply to villages for the same purposes as specified in s.
77.01 and where in such sections the words “town" or “towns" appear they shall be substituted, for the purposes of this section, by the words “village" or “villages," respectively.
77.015 History
History: 1981 c. 390.
77.02
77.02
Forest croplands. 77.02(1)(1)
Petition. The owner of an entire quarter quarter section, fractional lot or government lot as determined by U.S. government survey plat, excluding public roads and railroad rights-of-way that may have been sold, may file with the department of natural resources a petition stating that the owner believes the lands therein described are more useful for growing timber and other forest crops than for any other purpose, that the owner intends to practice forestry thereon, that all persons holding encumbrances thereon have joined in the petition and requesting that such lands be approved as “Forest Croplands" under this subchapter. Whenever any such land is encumbered by a mortgage or other indenture securing any issue of bonds or notes, the trustee named in such mortgage or indenture or any amendment thereto may join in such petition, and such action shall for the purpose of this section be deemed the action of all holders of such bonds or notes. Land for which a petition is submitted under sub.
(4) is exempt from the size requirements specified under this subsection.
77.02(2)
(2)
Notice of hearing, adjournment. Upon receipt of such petition the department of natural resources shall investigate the same and shall file a listing of descriptions with the town chairperson. For petitions received prior to May 1, the department shall within the same calendar year cause a notice that such petition has been filed to be published as a class 3 notice, under ch.
985, in the newspaper having the largest general circulation in the county in which the lands are located, and notice by registered mail shall be given to the town clerk of any town in which the lands are located. Such notice shall contain the name of the petitioner, a description of the lands and a statement that any resident of or taxpayer in the town may within 15 days from the date of publication of the notice file a request with the department that it conduct a public hearing on the petition. Upon receipt of such a request the department shall conduct a public hearing on the petition. The department may conduct a public hearing on any petition without a request, if it deems it advisable to do so. Notice of the time and place of such hearing and a description, in specific or general terms, as the department deems advisable, of the property requested to be approved as “Forest Croplands" shall be given to persons making the request, the owner of such land and to the assessor of towns in which it is situated, by mail, at least one week before the day of hearing. The notice also shall be published as a class 1 notice, under ch.
985, in a newspaper having general circulation in the county in which such land is located, at least one week before the day of the hearing. Such hearing may be adjourned and no notice of the time and place of such adjourned hearing need be given, excepting the announcement thereof by the presiding officer at the hearing at which the adjournment is had.
