PREMIER RESORT AREA TAXES
Premier resort area tax. 77.994(1)(1)
Except as provided in subs. (2)
, a municipality or a county all of which is included in a premier resort area under s. 66.1113
may, by ordinance, impose a tax at a rate of 0.5 percent of the sales price from the sale, license, lease, or rental in the municipality or county of property, items, goods, or services that are taxable under subch. III
made by businesses that are classified in the standard industrial classification manual, 1987 edition, published by the U.S. office of management and budget, under the following industry numbers:
5399 — Miscellaneous general merchandise stores.
5441 — Candy, nut and confectionary stores.
5611 — Men's and boys' clothing and accessory stores.
5632 — Women's accessory and specialty stores.
5699 — Miscellaneous apparel and accessory stores.
5941 — Sporting goods stores and bicycle shops.
5946 — Camera and photographic supply stores.
5949 — Sewing, needlework, and piece goods stores.
7033 — Recreational vehicle parks and campsites.
7922 — Theatrical producers (except motion picture) and miscellaneous theatrical services.
7929 — Bands, orchestras, actors, and other entertainers and entertainment groups.
7997 — Membership sports and recreation clubs.
7999 — Amusement and recreational services, not elsewhere classified.
Either a county or a municipality within that county, but not both, may impose a tax under sub. (1)
Any municipality that enacted an ordinance imposing the tax under sub. (1)
that became effective before January 1, 2000, may amend the ordinance to increase the tax rate under this section to 1 percent. The amended ordinance is effective on the dates provided under s. 77.9941 (1)
Subject to subd. 2.
, any municipality that enacted an ordinance imposing the tax under sub. (1)
that became effective before January 1, 2000, may amend the ordinance to increase the tax rate under this section to a maximum of 1.25 percent. The amended ordinance is effective on the dates provided under s. 77.9941 (1)
Before an amendment to an ordinance that is described in subd. 1.
may take effect, all of the following must occur:
The governing body of the municipality must adopt a resolution proclaiming its intent to increase the rate of premier resort area tax.
The resolution must be approved by a majority of the electors in the municipality voting on the resolution at a referendum, to be held at the first spring primary or election or partisan primary or general election following by at least 70 days the date of adoption of the resolution.
Except as provided in par. (b)
, no seller or certified service provider, as defined in s. 77.51 (1g)
, is liable for the tax, interest, or penalties imposed under this subchapter on a transaction in which the seller or certified service provider charged and collected the incorrect amount of tax imposed under this subchapter on the sale of a product that was shipped to the purchaser's location within a premier resort area, until such time as a database identifying the addresses subject to each premier resort area tax is available to all sellers and certified service providers.
The relief from liability described in par. (a)
does not apply to transactions which are sourced to the seller's place of business under s. 77.522 (1) (b) 1.
The ordinance under s. 77.994
is effective on January 1, April 1, July 1 or October 1. The municipality or county shall deliver a certified copy of that ordinance, or an amended ordinance under s. 77.994 (3)
, to the secretary of revenue at least 120 days before its effective date.
A municipality or county that imposes a tax under s. 77.994
may repeal that ordinance. A repeal is effective on December 31. The municipality or county shall deliver a certified copy of the repeal ordinance to the secretary of revenue at least 60 days before its effective date.
The department of revenue may promulgate rules interpreting the classifications under s. 77.994 (1)
and specifying means of determining the classifications of business. If there is a dispute whether a business is in one of the classifications under s. 77.994 (1)
, the department of revenue's decision is final.
The department of revenue shall provide appropriate guidance regarding the application of the tax imposed under this subchapter to all persons who hold a sales tax permit issued by the department. Any retail outlet that would have been classified as a tourism related retailer under s. 77.994 (1)
, but for the fact that it is a retail outlet for a manufacturer or wholesaler, shall be considered a tourism related retailer for purposes of s. 77.994 (1)
, 77.76 (1)
, and (4)
, 77.77 (1)
, 77.785 (1)
, and 77.79
, as they apply to the taxes under subch. V
, apply to the tax under this subchapter.
From the appropriation under s. 20.835 (4) (gd)
the department shall distribute 97 percent of the taxes under this subchapter reported, for each municipality or county that has imposed the tax, minus the municipality's or county's portion of the retailers' discounts, to the municipality or county and shall indicate the taxes reported by each taxpayer, no later than the end of the 3rd month following the end of the calendar quarter in which such amounts were reported. In this subsection, the “municipality's or county's 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 sales and use taxes payable under this subchapter and the denominator of which is the sum of the gross state sales and use taxes and the sales taxes and use taxes payable under this subchapter. The taxes under this subchapter distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments and all other adjustments of the taxes under this subchapter previously distributed. Interest paid on refunds of sales and use taxes under this subchapter shall be paid from the appropriation under s. 20.835 (4) (gd)
at the rate paid by this state under s. 77.60 (1) (a)
. Any municipality or county receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5)
STATE RENTAL VEHICLE FEE
Except as provided in par. (b)
, “limousine" means a passenger automobile that has a capacity of 10 or fewer persons, excluding the driver; that has a minimum of 5 seats behind the driver; and that is operated for hire on an hourly basis under a prearranged contract for the transportation of passengers on public roads and highways along a route under the control of the person who hires the vehicle and not over a defined regular route.
“Limousine" does not include taxicabs, hotel or airport shuttles or buses, buses employed solely in transporting school children or teachers, vehicles owned and operated without charge or remuneration by a business entity for its own purposes, vehicles used in car pools or van pools, public agency vehicles that are not operated as a commercial venture, vehicles operated as part of the employment transit assistance program under s. 106.26
, ambulances or any vehicle that is used exclusively in the business of funeral directing.
There is imposed a fee at the rate of 5 percent of the sales price on the rental, but not for rerental and not for rental as a service or repair replacement vehicle of Type 1 automobiles, as defined in s. 340.01 (4) (a)
; of recreational vehicles, as defined in s. 340.01 (48r)
; of motor homes, as defined in s. 340.01 (33m)
; and of camping trailers, as defined in s. 340.01 (6m)
by establishments primarily engaged in short-term rental of vehicles without drivers, for a period of 30 days or less, unless the sale is exempt from the sales tax under s. 77.54 (1)
, (7) (a)
. There is also imposed a fee at the rate of 5 percent of the sales price on the rental of limousines.
The department of revenue shall administer the fee under this subchapter and may take any action, conduct any proceeding and impose interest and penalties.
Sections 77.51 (3r)
, and (17)
, 77.52 (1b)
, and (19)
, 77.58 (1)
, and (7)
, 77.61 (2)
, and (19m)
, and 77.62
, as they apply to the taxes under subch. III
, apply to the fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the vehicle is rented.
Persons who are subject to the fee under this subchapter shall register with the department of revenue. Any person who is required to register; including any person authorized to act on behalf of a corporation, partnership or other person who is required to register; who fails to do so is guilty of a misdemeanor.
DRY CLEANING FEES
In this subchapter:
“Department" means the department of revenue.
“Dry cleaning facility" means a facility that cleans apparel or household fabrics for the general public using a dry cleaning product, other than the following facilities:
Facilities that are located on U.S. military installations.