AB909,12,1511 3. Notwithstanding subd. 1., an authority created under sub. (2) (d) may not
12impose the taxes authorized under subd. 1. unless the authorizing resolutions under
13sub. (2) (d) 1., as well as the referendum question on the referendum ballot specified
14in sub. (2) (d) 1., each clearly identify the maximum rate of the taxes that may be
15imposed by the authority under subd. 1.
AB909,12,22 16(5) Limitations on authority powers. (a) Notwithstanding sub. (4) (a), (b), (c),
17(d), (q), and (r), no authority, and no public or private organization with which an
18authority has contracted for service, may provide service outside the jurisdictional
19area of the authority unless the authority receives financial support for the service
20under a contract with a public or other private organization for the service or unless
21it is necessary in order to provide service to connect residents within the authority's
22jurisdictional area to transit systems in adjacent counties.
AB909,13,623 (b) Whenever the proposed operations of an authority would be competitive
24with the operations of a common carrier in existence prior to the time the authority
25commences operations, the authority shall coordinate proposed operations with the

1common carrier to eliminate adverse financial impact for the carrier. This
2coordination may include route overlapping, transfers, transfer points, schedule
3coordination, joint use of facilities, lease of route service, and acquisition of route and
4corollary equipment. If this coordination does not result in mutual agreement, the
5proposals of the authority and the common carrier shall be submitted to the
6department of transportation for arbitration.
AB909,13,97 (c) In exercising its powers under sub. (4), an authority shall consider any plan
8of a metropolitan planning organization under 23 USC 134 that covers any portion
9of the authority's jurisdictional area.
AB909,13,14 10(6) Authority obligations to employees of mass transportation systems. (a)
11An authority acquiring a comprehensive unified local transportation system for the
12purpose of the authority's operation of the system shall assume all of the employer's
13obligations under any contract between the employees and management of the
14system to the extent allowed by law.
AB909,13,2415 (b) An authority acquiring, constructing, controlling, or operating a
16comprehensive unified local transportation system shall negotiate an agreement
17with the representative of the labor organization that covers the employees affected
18by the acquisition, construction, control, or operation to protect the interests of
19employees affected. This agreement shall include all of the provisions identified in
20s. 59.58 (4) (b) 1. to 8. and may include provisions identified in s. 59.58 (4) (c). An
21affected employee has all the rights and the same status under subch. IV of ch. 111
22that he or she enjoyed immediately before the acquisition, construction, control, or
23operation and may not be required to serve a probationary period if he or she attained
24permanent status before the acquisition, construction, control, or operation.
AB909,14,2
1(c) In all negotiations under this subsection, a senior executive officer of the
2authority shall be a member of the authority's negotiating body.
AB909,14,7 3(7) Bonds; generally. (a) An authority may issue bonds, the principal and
4interest on which are payable exclusively from all or a portion of any revenues
5received by the authority. The authority may secure its bonds by a pledge of any
6income or revenues from any operations, rent, aids, grants, subsidies, contributions,
7or other source of moneys whatsoever.
AB909,14,98 (b) An authority may issue bonds in such principal amounts as the authority
9deems necessary.
AB909,14,1210 (c) 1. Neither the members of the board of directors of an authority nor any
11person executing the bonds is personally liable on the bonds by reason of the issuance
12of the bonds.
AB909,14,1713 2. The bonds of an authority are not a debt of the participating political
14subdivisions. Neither the participating political subdivisions nor the state are liable
15for the payment of the bonds. The bonds of any authority shall be payable only out
16of funds or properties of the authority. The bonds of the authority shall state the
17restrictions contained in this paragraph on the face of the bonds.
AB909,15,3 18(8) Issuance of bonds. (a) Bonds of an authority shall be authorized by
19resolution of the board of directors. The bonds may be issued under such a resolution
20or under a trust indenture or other security instrument. The bonds may be issued
21in one or more series and may be in the form of coupon bonds or registered bonds
22under s. 67.09. The bonds shall bear the dates, mature at the times, bear interest
23at the rates, be in the denominations, have the rank or priority, be executed in the
24manner, be payable in the medium of payment and at the places, and be subject to
25the terms of redemption, with or without premium, as the resolution, trust

1indenture, or other security instrument provides. Bonds of an authority are issued
2for an essential public and governmental purpose and are public instrumentalities
3and, together with interest and income, are exempt from taxes.
AB909,15,54 (b) The authority may sell the bonds at public or private sales at the price or
5prices determined by the authority.
AB909,15,96 (c) If an officer whose signatures appear on any bonds or coupons ceases to be
7an officer of the authority before the delivery of the bonds or coupons, the officer's
8signature shall, nevertheless, be valid for all purposes as if the officer had remained
9in office until delivery of the bonds or coupons.
AB909,15,11 10(9) Covenants. An authority may do all of the following in connection with the
11issuance of bonds:
AB909,15,1212 (a) Covenant as to the use of any or all of its property, real or personal.
AB909,15,1413 (b) Redeem the bonds, or covenant for the redemption of the bonds, and provide
14the terms and conditions of the redemption.
AB909,15,2115 (c) Covenant as to charge fees, rates, rents, and charges sufficient to meet
16operating and maintenance expenses, renewals, and replacements of any
17transportation system, principal and debt service on bond creation and maintenance
18of any reserves required by a bond resolution, trust indenture, or other security
19instrument and to provide for any margins or coverages over and above debt service
20on the bonds that the board of directors considers desirable for the marketability of
21the bonds.
AB909,16,222 (d) Covenant as to the events of default on the bonds and the terms and
23conditions upon which the bonds shall become or may be declared due before
24maturity, as to the terms and conditions upon which this declaration and its

1consequences may be waived, and as to the consequences of default and the remedies
2of bondholders.
AB909,16,53 (e) Covenant as to the mortgage or pledge of, or the grant of a security interest
4in, any real or personal property and all or any part of the revenues of the authority
5to secure the payment of bonds, subject to any agreements with the bondholders.
AB909,16,86 (f) Covenant as to the custody, collection, securing, investment, and payment
7of any revenues, assets, moneys, funds, or property with respect to which the
8authority may have any rights or interest.
AB909,16,119 (g) Covenant as to the purposes to which the proceeds from the sale of any bonds
10may be applied, and as to the pledge of such proceeds to secure the payment of the
11bonds.
AB909,16,1412 (h) Covenant as to limitations on the issuance of any additional bonds, the
13terms upon which additional bonds may be issued and secured, and the refunding
14of outstanding bonds.
AB909,16,1615 (i) Covenant as to the rank or priority of any bonds with respect to any lien or
16security.
AB909,16,2017 (j) Covenant as to the procedure by which the terms of any contract with or for
18the benefit of the holders of bonds may be amended or abrogated, the amount of
19bonds, the holders of which must consent thereto, and the manner in which such
20consent may be given.
AB909,16,2321 (k) Covenant as to the custody and safekeeping of any of its properties or
22investments, the insurance to be carried on the property or investments, and the use
23and disposition of insurance proceeds.
AB909,17,3
1(L) Covenant as to the vesting in one or more trustees, within or outside the
2state, of those properties, rights, powers, and duties in trust as the authority
3determines.
AB909,17,64 (m) Covenant as to the appointing of, and providing for the duties and
5obligations of, one or more paying agent or other fiduciaries within or outside the
6state.
AB909,17,97 (n) Make all other covenants and do any act that may be necessary or
8convenient or desirable in order to secure its bonds or, in the absolute discretion of
9the authority, tend to make the bonds more marketable.
AB909,17,1310 (o) Execute all instruments necessary or convenient in the exercise of the
11powers granted under this section or in the performance of covenants or duties,
12which may contain such covenants and provisions as a purchaser of the bonds of the
13authority may reasonably require.
AB909,17,25 14(10) Refunding bonds. An authority may issue refunding bonds for the
15purpose of paying any of its bonds at or prior to maturity or upon acceleration or
16redemption. An authority may issue refunding bonds at such time prior to the
17maturity or redemption of the refunded bonds as the authority deems to be in the
18public interest. The refunding bonds may be issued in sufficient amounts to pay or
19provide the principal of the bonds being refunded, together with any redemption
20premium on the bonds, any interest accrued or to accrue to the date of payment of
21the bonds, the expenses of issue of the refunding bonds, the expenses of redeeming
22the bonds being refunded, and such reserves for debt service or other capital or
23current expenses from the proceeds of such refunding bonds as may be required by
24the resolution, trust indenture, or other security instruments. To the extent
25applicable, refunding bonds are subject to subs. (8) and (9).
AB909,18,2
1(11) Bonds eligible for investment. (a) Any of the following may invest funds,
2including capital in their control or belonging to them, in bonds of the authority:
AB909,18,33 1. Public officers and agencies of the state.
AB909,18,44 2. Local governmental units, as defined in s. 19.42 (7u).
AB909,18,55 3. Insurance companies.
AB909,18,66 4. Trust companies.
AB909,18,77 5. Banks.
AB909,18,88 6. Savings banks.
AB909,18,99 7. Savings and loan associations.
AB909,18,1010 8. Investment companies.
AB909,18,1111 9. Personal representatives.
AB909,18,1212 10. Trustees.
AB909,18,1313 11. Other fiduciaries not listed in this paragraph.
AB909,18,1714 (b) The authority's bonds are securities that may be deposited with and
15received by any officer or agency of the state or any local governmental unit, as
16defined in s. 19.42 (7u), for any purpose for which the deposit of bonds or obligations
17of the state or any local governmental unit is authorized by law.
AB909,18,25 18(12) Budgets; rates and charges; audit. The board of directors of an authority
19shall annually prepare a budget for the authority. Rates and other charges received
20by an authority shall be used only for the general expenses and capital expenditures
21of the authority, to pay interest, amortization, and retirement charges on bonds, and
22for specific purposes of the authority and may not be transferred to any political
23subdivision. The authority shall maintain an accounting system in accordance with
24generally accepted accounting principles and shall have its financial statements and
25debt covenants audited annually by an independent certified public accountant.
AB909,19,2
1(14) Duty to provide transit service. An authority shall provide, or contract
2for the provision of, transit service within the authority's jurisdictional area.
AB909,19,7 3(17) Other statutes. This section does not limit the powers of political
4subdivisions to enter into intergovernmental cooperation or contracts or to establish
5separate legal entities under s. 66.0301 or 66.1021 or any other applicable law, or
6otherwise to carry out their powers under applicable statutory provisions. Section
766.0803 (2) does not apply to an authority.
AB909,11 8Section 11. 67.01 (5) of the statutes is amended to read:
AB909,19,169 67.01 (5) "Municipality" means any of the following which is authorized to levy
10a tax: a county, city, village, town, school district, board of park commissioners,
11technical college district, metropolitan sewerage district created under ss. 200.01 to
12200.15 or 200.21 to 200.65, town sanitary district under subch. IX of ch. 60, transit
13authority created under s. 66.1039,
public inland lake protection and rehabilitation
14district established under s. 33.23, 33.235, or 33.24, and any other public body
15empowered to borrow money and issue obligations to repay the money out of public
16funds or revenues. "Municipality" does not include the state.
AB909,12 17Section 12. 70.11 (2) of the statutes is amended to read:
AB909,20,718 70.11 (2) Municipal property and property of certain districts, exception.
19Property owned by any county, city, village, town, school district, technical college
20district, public inland lake protection and rehabilitation district, metropolitan
21sewerage district, municipal water district created under s. 198.22, joint local water
22authority created under s. 66.0823, transit authority created under s. 66.1039,
23long-term care district under s. 46.2895 or town sanitary district; lands belonging
24to cities of any other state used for public parks; land tax-deeded to any county or
25city before January 2; but any residence located upon property owned by the county

1for park purposes that is rented out by the county for a nonpark purpose shall not
2be exempt from taxation. Except as to land acquired under s. 59.84 (2) (d), this
3exemption shall not apply to land conveyed after August 17, 1961, to any such
4governmental unit or for its benefit while the grantor or others for his or her benefit
5are permitted to occupy the land or part thereof in consideration for the conveyance.
6Leasing the property exempt under this subsection, regardless of the lessee and the
7use of the leasehold income, does not render that property taxable.
AB909,13 8Section 13. 71.26 (1) (b) of the statutes is amended to read:
AB909,20,139 71.26 (1) (b) Political units. Income received by the United States, the state
10and all counties, cities, villages, towns, school districts, technical college districts,
11joint local water authorities created under s. 66.0823, transit authorities created
12under s. 66.1039,
long-term care districts under s. 46.2895 or other political units
13of this state.
AB909,14 14Section 14. Chapter 77 (title) of the statutes is amended to read:
AB909,20,1515 CHAPTER 77
AB909,21,216 TAXATION OF FOREST CROPLANDS;
17 REAL ESTATE TRANSFER FEES;
18 SALES AND USE TAXES; COUNTY,
19 TRANSIT AUTHORITY,
AND SPECIAL
20 DISTRICT SALES AND USE TAXES;
21 MANAGED FOREST LAND; ECONOMIC
22 DEVELOPMENT SURCHARGE; LOCAL FOOD
23 AND BEVERAGE TAX; LOCAL RENTAL
24 CAR TAX; Premier resort area

1taxes; state rental vehicle fee;
2 dry cleaning fees
AB909,15 3Section 15. 77.54 (9a) (er) of the statutes is created to read:
AB909,21,44 77.54 (9a) (er) Any transit authority created under s. 66.1039.
AB909,16 5Section 16. Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes
6is amended to read:
AB909,21,77 CHAPTER 77
AB909,21,88 SUBCHAPTER V
AB909,21,119 COUNTY, TRANSIT AUTHORITY, AND
10 SPECIAL DISTRICT SALES AND USE
11 TAXES
AB909,17 12Section 17. 77.708 of the statutes is created to read:
AB909,21,20 1377.708 Adoption by resolution and referendum; transit authority. (1)
14A transit authority created under s. 66.1039, by resolution and referendum under s.
1566.1039 (4) (s), may impose a sales tax and a use tax under this subchapter at a rate
16of 0.1, 0.2, 0.3, 0.4, or 0.5 percent of the sales price or purchase price. Those taxes
17may be imposed only in their entirety. The resolution and referendum shall be
18effective on the first day of the first calendar quarter that begins at least 120 days
19after a certified copy of the resolution and affirmative result of the referendum are
20delivered to the department of revenue.
AB909,22,2 21(2) Retailers and the department of revenue may not collect a tax under sub.
22(1) for any transit authority created under s. 66.1039 beginning on the first day of
23the calendar quarter that is at least 120 days after a certified copy of the repeal
24resolution under s. 66.1039 (4) (s) is delivered to the department of revenue, except

1that the department of revenue may collect from retailers taxes that accrued before
2such calendar quarter and fees, interest, and penalties that relate to those taxes.
AB909,18 3Section 18. 77.71 of the statutes is amended to read:
AB909,22,8 477.71 Imposition of county, transit authority, and special district sales
5and use taxes.
Whenever a county sales and use tax ordinance is adopted under
6s. 77.70, a transit authority resolution is adopted under s. 77.708 and affirmed by
7referendum,
or a special district resolution is adopted under s. 77.705 or 77.706, the
8following taxes are imposed:
AB909,22,20 9(1) For the privilege of selling, licensing, leasing, or renting tangible personal
10property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and
11(d), and for the privilege of selling, licensing, performing, or furnishing services a
12sales tax is imposed upon retailers at the rates under s. 77.70 in the case of a county
13tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate
14under s. 77.705 or 77.706 in the case of a special district tax of the sales price from
15the sale, license, lease, or rental of tangible personal property and the items,
16property, and goods specified under s. 77.52 (1) (b), (c), and (d), except property taxed
17under sub. (4), sold, licensed, leased, or rented at retail in the county or, special
18district, or transit authority's jurisdictional area, or from selling, licensing,
19performing, or furnishing services described under s. 77.52 (2) in the county or,
20special district, or transit authority's jurisdictional area.
AB909,23,11 21(2) An excise tax is imposed at the rates under s. 77.70 in the case of a county
22tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate
23under s. 77.705 or 77.706 in the case of a special district tax of the purchase price
24upon every person storing, using, or otherwise consuming in the county or, special
25district, or transit authority's jurisdictional area tangible personal property, or

1items, property, or goods specified under s. 77.52 (1) (b), (c), or (d), or services if the
2tangible personal property, item, property, good, or service is subject to the state use
3tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3),
4or (4) has been paid relieves the buyer of liability for the tax under this subsection
5and except that if the buyer has paid a similar local tax in another state on a purchase
6of the same tangible personal property, item, property, good, or service that tax shall
7be credited against the tax under this subsection and except that for motor vehicles
8that are used for a purpose in addition to retention, demonstration, or display while
9held for sale in the regular course of business by a dealer the tax under this
10subsection is imposed not on the purchase price but on the amount under s. 77.53
11(1m).
AB909,23,24 12(3) An excise tax is imposed upon a contractor engaged in construction
13activities within the county or, special district, or transit authority's jurisdictional
14area,
at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.708
15in the case of a transit authority tax,
or at the rate under s. 77.705 or 77.706 in the
16case of a special district tax of the purchase price of tangible personal property or
17items, property, or goods under s. 77.52 (1) (b), (c), or (d) that are used in constructing,
18altering, repairing, or improving real property and that became a component part of
19real property in that county or special district or in the transit authority's
20jurisdictional area
, except that if the contractor has paid the sales tax of a county,
21transit authority,
or special district in this state on that tangible personal property,
22item, property, or good, or has paid a similar local sales tax in another state on a
23purchase of the same tangible personal property, item, property, or good, that tax
24shall be credited against the tax under this subsection.
AB909,24,11
1(4) An excise tax is imposed at the rates under s. 77.70 in the case of a county
2tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate
3under s. 77.705 or 77.706 in the case of a special district tax of the purchase price
4upon every person storing, using, or otherwise consuming a motor vehicle, boat,
5recreational vehicle, as defined in s. 340.01 (48r), or aircraft, if that property must
6be registered or titled with this state and if that property is to be customarily kept
7in a county that has in effect an ordinance under s. 77.70, the jurisdictional area of
8a transit authority that has in effect a resolution under s. 77.708,
or in a special
9district that has in effect a resolution under s. 77.705 or 77.706, except that if the
10buyer has paid a similar local sales tax in another state on a purchase of the same
11property that tax shall be credited against the tax under this subsection.
AB909,19 12Section 19. 77.73 (2) of the statutes is amended to read:
AB909,24,2113 77.73 (2) Counties and, special districts, and transit authorities do not have
14jurisdiction to impose the tax under s. 77.71 (2) in regard to items, property, and
15goods under s. 77.52 (1) (b), (c), and (d), and tangible personal property, except
16snowmobiles, trailers, semitrailers, all-terrain vehicles, and utility terrain vehicles,
17purchased in a sale that is consummated in another county or special district in this
18state, or in another transit authority's jurisdictional area, that does not have in effect
19an ordinance or resolution imposing the taxes under this subchapter and later
20brought by the buyer into the county or, special district, or jurisdictional area of the
21transit authority
that has imposed a tax under s. 77.71 (2).
AB909,20 22Section 20. 77.73 (3) of the statutes is amended to read:
AB909,25,823 77.73 (3) Counties and, special districts, and transit authorities have
24jurisdiction to impose the taxes under this subchapter on retailers who file, or who
25are required to file, an application under s. 77.52 (7) or who register, or who are

1required to register, under s. 77.53 (9) or (9m), regardless of whether such retailers
2are engaged in business in the county or, special district, or transit authority's
3jurisdictional area,
as provided in s. 77.51 (13g). A retailer who files, or is required
4to file, an application under s. 77.52 (7) or who registers, or is required to register,
5under s. 77.53 (9) or (9m) shall collect, report, and remit to the department the taxes
6imposed under this subchapter for all counties or, special districts, and transit
7authorities
that have an ordinance or resolution imposing the taxes under this
8subchapter.
AB909,21 9Section 21. 77.75 of the statutes is amended to read:
AB909,25,14 1077.75 Reports. Every person subject to county, transit authority, or special
11district sales and use taxes shall, for each reporting period, record that person's sales
12made in the county or, special district , or jurisdictional area of a transit authority
13that has imposed those taxes separately from sales made elsewhere in this state and
14file a report as prescribed by the department of revenue.
AB909,22 15Section 22. 77.76 (1) of the statutes is amended to read:
AB909,25,2216 77.76 (1) The department of revenue shall have full power to levy, enforce, and
17collect county, transit authority, and special district sales and use taxes and may take
18any action, conduct any proceeding, impose interest and penalties, and in all respects
19proceed as it is authorized to proceed for the taxes imposed by subch. III. The
20department of transportation and the department of natural resources may
21administer the county, transit authority, and special district sales and use taxes in
22regard to items under s. 77.61 (1).
AB909,23 23Section 23. 77.76 (2) of the statutes is amended to read:
AB909,26,224 77.76 (2) Judicial and administrative review of departmental determinations
25shall be as provided in subch. III for state sales and use taxes, and no county, transit

1authority,
or special district may intervene in any matter related to the levy,
2enforcement, and collection of the taxes under this subchapter.
AB909,24 3Section 24. 77.76 (3r) of the statutes is created to read:
AB909,26,214 77.76 (3r) From the appropriation under s. 20.835 (4) (gc) the department of
5revenue shall distribute 98.5 percent of the taxes reported for each transit authority
6that has imposed taxes under this subchapter, minus the transit authority portion
7of the retailers' discount, to the transit authority no later than the end of the 3rd
8month following the end of the calendar quarter in which such amounts were
9reported. At the time of distribution the department of revenue shall indicate the
10taxes reported by each taxpayer. In this subsection, the "transit authority portion
11of the retailers' discount" is the amount determined by multiplying the total
12retailers' discount by a fraction the numerator of which is the gross transit authority
13sales and use taxes payable and the denominator of which is the sum of the gross
14state and transit authority sales and use taxes payable. The transit authority taxes
15distributed shall be increased or decreased to reflect subsequent refunds, audit
16adjustments, and all other adjustments of the transit authority taxes previously
17distributed. Interest paid on refunds of transit authority sales and use taxes shall
18be paid from the appropriation under s. 20.835 (4) (gc) at the rate paid by this state
19under s. 77.60 (1) (a). Any transit authority receiving a report under this subsection
20is subject to the duties of confidentiality to which the department of revenue is
21subject under s. 77.61 (5).
AB909,25 22Section 25. 77.76 (4) of the statutes is amended to read:
AB909,27,323 77.76 (4) There shall be retained by the state 1.5% of the taxes collected for
24taxes imposed by special districts under ss. 77.705 and 77.706 and transit authorities
25under s. 77.708
and 1.75% of the taxes collected for taxes imposed by counties under

1s. 77.70 to cover costs incurred by the state in administering, enforcing, and
2collecting the tax. All interest and penalties collected shall be deposited and retained
3by this state in the general fund.
AB909,26 4Section 26. 77.77 (1) of the statutes is amended to read:
AB909,27,135 77.77 (1) (a) The sales price from services subject to the tax under s. 77.52 (2)
6or the lease, rental, or license of tangible personal property and property, items, and
7goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under this
8subchapter, and the incremental amount of tax caused by a rate increase applicable
9to those services, leases, rentals, or licenses is due, beginning with the first billing
10period starting on or after the effective date of the county ordinance, special district
11resolution, transit authority resolution, or rate increase, regardless of whether the
12service is furnished or the property, item, or good is leased, rented, or licensed to the
13customer before or after that date.
AB909,27,2214 (b) The sales price from services subject to the tax under s. 77.52 (2) or the lease,
15rental, or license of tangible personal property and property, items, and goods
16specified under s. 77.52 (1) (b), (c), and (d), is not subject to the taxes under this
17subchapter, and a decrease in the tax rate imposed under this subchapter on those
18services first applies, beginning with bills rendered on or after the effective date of
19the repeal or sunset of a county ordinance or, special district resolution, or transit
20authority resolution
imposing the tax or other rate decrease, regardless of whether
21the service is furnished or the property, item, or good is leased, rented, or licensed
22to the customer before or after that date.
AB909,27 23Section 27. 77.77 (3) of the statutes is amended to read:
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