AB415,29,104 77.76 (1) The department of revenue shall have full power to levy, enforce, and
5collect county, transit authority, and special district sales and use taxes and may take
6any action, conduct any proceeding, impose interest and penalties, and in all respects
7proceed as it is authorized to proceed for the taxes imposed by subch. III. The
8department of transportation and the department of natural resources may
9administer the county, transit authority, and special district sales and use taxes in
10regard to items under s. 77.61 (1).
AB415,22 11Section 22 . 77.76 (2) of the statutes is amended to read:
AB415,29,1512 77.76 (2) Judicial and administrative review of departmental determinations
13shall be as provided in subch. III for state sales and use taxes, and no county, transit
14authority,
or special district may intervene in any matter related to the levy,
15enforcement, and collection of the taxes under this subchapter.
AB415,23 16Section 23 . 77.76 (3r) of the statutes is created to read:
AB415,30,917 77.76 (3r) From the appropriation under s. 20.835 (4) (gc) the department of
18revenue shall distribute 98.5 percent of the taxes reported for each transit authority
19that has imposed taxes under this subchapter, minus the transit authority portion
20of the retailers' discount, to the transit authority no later than the end of the 3rd
21month following the end of the calendar quarter in which such amounts were
22reported. At the time of distribution the department of revenue shall indicate the
23taxes reported by each taxpayer. In this subsection, the “transit authority portion
24of the retailers' discount" is the amount determined by multiplying the total
25retailers' discount by a fraction the numerator of which is the gross transit authority

1sales and use taxes payable and the denominator of which is the sum of the gross
2state and transit authority sales and use taxes payable. The transit authority taxes
3distributed shall be increased or decreased to reflect subsequent refunds, audit
4adjustments, and all other adjustments of the transit authority taxes previously
5distributed. Interest paid on refunds of transit authority sales and use taxes shall
6be paid from the appropriation under s. 20.835 (4) (gc) at the rate paid by this state
7under s. 77.60 (1) (a). Any transit authority receiving a report under this subsection
8is subject to the duties of confidentiality to which the department of revenue is
9subject under s. 77.61 (5).
AB415,24 10Section 24 . 77.76 (4) of the statutes is amended to read:
AB415,30,1611 77.76 (4) There shall be retained by the state 1.5 percent of the taxes collected
12for taxes imposed by special districts under ss. 77.705 and 77.706 and transit
13authorities under s. 77.708
and 1.75 percent of the taxes collected for taxes imposed
14by counties under s. 77.70 to cover costs incurred by the state in administering,
15enforcing, and collecting the tax. All interest and penalties collected shall be
16deposited and retained by this state in the general fund.
AB415,25 17Section 25 . 77.77 (1) of the statutes is amended to read:
AB415,31,218 77.77 (1) (a) The sales price from services subject to the tax under s. 77.52 (2)
19or the lease, rental, or license of tangible personal property and property, items, and
20goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under this
21subchapter, and the incremental amount of tax caused by a rate increase applicable
22to those services, leases, rentals, or licenses is due, beginning with the first billing
23period starting on or after the effective date of the county ordinance, special district
24resolution, transit authority resolution, or rate increase, regardless of whether the

1service is furnished or the property, item, or good is leased, rented, or licensed to the
2customer before or after that date.
AB415,31,113 (b) The sales price from services subject to the tax under s. 77.52 (2) or the lease,
4rental, or license of tangible personal property and property, items, and goods
5specified under s. 77.52 (1) (b), (c), and (d), is not subject to the taxes under this
6subchapter, and a decrease in the tax rate imposed under this subchapter on those
7services first applies, beginning with bills rendered on or after the effective date of
8the repeal or sunset of a county ordinance or, special district resolution, or transit
9authority resolution
imposing the tax or other rate decrease, regardless of whether
10the service is furnished or the property, item, or good is leased, rented, or licensed
11to the customer before or after that date.
AB415,26 12Section 26 . 77.77 (3) of the statutes is amended to read:
AB415,31,2213 77.77 (3) The sale of building materials to contractors engaged in the business
14of constructing, altering, repairing or improving real estate for others is not subject
15to the taxes under this subchapter, and the incremental amount of tax caused by the
16rate increase applicable to those materials is not due, if the materials are affixed and
17made a structural part of real estate, and the amount payable to the contractor is
18fixed without regard to the costs incurred in performing a written contract that was
19irrevocably entered into prior to the effective date of the county ordinance, special
20district resolution, transit authority resolution, or rate increase or that resulted from
21the acceptance of a formal written bid accompanied by a bond or other performance
22guaranty that was irrevocably submitted before that date.
AB415,27 23Section 27 . 77.78 of the statutes is amended to read:
AB415,32,5 2477.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle,
25as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain

1vehicle, or aircraft that is required to be registered by this state may be registered
2or titled by this state unless the registrant files a sales and use tax report and pays
3the county tax, transit authority tax, and special district tax at the time of registering
4or titling to the state agency that registers or titles the property. That state agency
5shall transmit those tax revenues to the department of revenue.
AB415,28 6Section 28 . 85.064 (1) (b) of the statutes is amended to read:
AB415,32,97 85.064 (1) (b) “Political subdivision" means any city, village, town, county, or
8transit commission organized under s. 59.58 (2) or 66.1021 or recognized under s.
966.0301, or transit authority created under s. 66.1039 within this state.
AB415,29 10Section 29 . 111.70 (1) (j) of the statutes is repealed and recreated to read:
AB415,32,1711 111.70 (1) (j) “Municipal employer" means any city, county, village, town,
12metropolitan sewerage district, school district, long-term care district, transit
13authority under s. 66.1039, local cultural arts district created under subch. V of ch.
14229, or any other political subdivision of the state, or instrumentality of one or more
15political subdivisions of the state, that engages the services of an employee and
16includes any person acting on behalf of a municipal employer within the scope of the
17person's authority, express or implied.
AB415,30 18Section 30 . 345.05 (1) (ag) of the statutes is created to read:
AB415,32,1919 345.05 (1) (ag) “Authority" means a transit authority created under s. 66.1039.
AB415,31 20Section 31 . 345.05 (2) of the statutes is amended to read:
AB415,33,421 345.05 (2) A person suffering any damage proximately resulting from the
22negligent operation of a motor vehicle owned and operated by a municipality or
23authority
, which damage was occasioned by the operation of the motor vehicle in the
24course of its business, may file a claim for damages against the municipality or
25authority
concerned and the governing body of the municipality , or the board of

1directors of the authority,
may allow, compromise, settle and pay the claim. In this
2subsection, a motor vehicle is deemed owned and operated by a municipality or
3authority
if the vehicle is either being rented or leased, or is being purchased under
4a contract whereby the municipality or authority will acquire title.
AB415,32 5Section 32 . 611.11 (4) (a) of the statutes is amended to read:
AB415,33,76 611.11 (4) (a) In this subsection, “municipality" has the meaning given in s.
7345.05 (1) (c), but also includes any transit authority created under s. 66.1039.
AB415,33 8Section 33 . Nonstatutory provisions.
AB415,33,129 (1) Initial terms of Chippewa Valley regional transit authority.
10Notwithstanding the length of terms specified for members of the board of directors
11of the Chippewa Valley regional transit authority under section 66.1039 (2) (c) and
12(3) (a) of the statutes, the initial terms shall be 2 years for each of the following:
AB415,33,1413 (a) One of the members appointed under section 66.1039 (3) (d) 1. b. of the
14statutes.
AB415,33,1615 (b) One of the members appointed under section 66.1039 (3) (d) 1. c. of the
16statutes, if applicable.
AB415,33,1717 (c) Each member appointed under section 66.1039 (3) (d) 1. d. of the statutes.
AB415,33,1818 (End)
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