2007 Chapter 77

77.26 Powers of investigation, additional fees, refunds, penalties.

77.265 Confidentiality.

77.27 Penalty for falsifying value.

77.29 Fee for recording.

77.30 Rules.

SUBCHAPTER III

GENERAL SALES AND USE TAX

77.51 Definitions.

77.52 Imposition of retail sales tax.

77.523 Customer remedy.

77.524 Seller and 3rd-party liability.

77.525 Reduction to prevent double taxation.

77.53 Imposition of use tax.

77.535 Increases; building materials.

77.54 General exemptions.

77.55 Exemptions from sales tax.

77.56 Exemptions from use tax.

77.57 Liability of purchaser.

77.58 Returns and payments.

77.59 Deficiency and refund determinations.

77.60 Interest and penalties.

77.61 Administrative provisions.

77.62 Collection of delinquent sales and use taxes.

77.63 Agreements with direct marketers.

77.65 Uniform sales and use tax administration.

77.66 Certification for collection of sales and use tax.

SUBCHAPTER V

COUNTY AND SPECIAL DISTRICT
SALES AND USE TAXES

77.70 Adoption by county ordinance.

77.705 Adoption by resolution; baseball park district.

77.706 Adoption by resolution; football stadium district.

77.707 Sunset.

77.71 Imposition of county and special district sales and use taxes.

77.72 Situs.

77.73 Jurisdiction to tax.

77.74 Seller permits.

77.75 Reports.

77.76 Administration.

77.77 Transitional provisions.

77.78 Registration.

77.785 Duties of retailers.

77.79 Relation to subch. III.

SUBCHAPTER VI

MANAGED FOREST LAND

77.80 Purpose.

77.81 Definitions.

77.82 Managed forest land; petition.

77.83 Closed, open and restricted areas.

77.84 Taxation of managed forest land.

77.85 State contribution.

77.86 Forestry practices.

77.87 Yield tax.

77.875 Grazing restricted.

77.876 Noncompliance assessment.

77.88 Withdrawal; transfer of ownership; nonrenewal.

77.89 Distribution of moneys received.

77.895 Grants for land acquisitions for outdoor activities.

77.90 Right to hearing.

77.905 Procedure in forfeiture actions.

77.91 Miscellaneous provisions.

SUBCHAPTER VII

RECYCLING SURCHARGE

77.92 Definitions.

77.93 Applicability.

77.935 Single-owner entities.

77.94 Surcharge determination.

77.947 Partnerships and limited liability companies; estimated payments.

77.95 Interest and penalties.

77.96 Administration.

77.97 Use of revenue.

SUBCHAPTER VIII

LOCAL FOOD AND BEVERAGE TAX

77.98 Imposition.

77.981 Rate.

77.9815 Exemption.

77.982 Administration.

77.983 Discontinuation.

SUBCHAPTER IX

LOCAL RENTAL CAR TAX

77.99 Imposition.

77.991 Administration.

77.992 Discontinuation.

SUBCHAPTER X

PREMIER RESORT AREA TAXES

77.994 Premier resort area tax.

77.9941 Administration.

SUBCHAPTER XI

STATE RENTAL VEHICLE FEE

77.995 Imposition.