AB210,2,84 20.566 (1) (gh) Administration of municipality taxes. From the moneys
5transferred from the appropriation account under s. 20.835 (4) (gh), the amounts in
6the schedule for administering the municipality taxes imposed under s. 77.701.
7Notwithstanding s. 20.001 (3) (a), at the end of the fiscal year the unencumbered
8balance of this appropriation account lapses to the general fund.
AB210,3 9Section 3. 20.835 (4) (gh) of the statutes is created to read:
AB210,2,1410 20.835 (4) (gh) Municipality taxes. All moneys received from the taxes imposed
11under s. 77.701 for distribution to the municipalities that enact an ordinance
12imposing taxes under that section and for interest payments on refunds under s.
1377.76 (3r), except that 1.75 percent of those tax revenues collected under that section
14shall be credited to the appropriation account under s. 20.566 (1) (gh).
AB210,4 15Section 4. Chapter 77 (title) of the statutes is amended to read:
AB210,3,1
1CHAPTER 77
AB210,3,32 TAXATION OF FOREST CROPLANDS;
3 REAL ESTATE TRANSFER FEES;
AB210,3,54 SALES AND USE TAXES; COUNTY,
5 Municipality,
AND SPECIAL DISTRICT
AB210,3,126 SALES AND USE TAXES; MANAGED
7 FOREST LAND; ECONOMIC DEVELOPMENT
8 SURCHARGE; LOCAL FOOD and BEVERAGE
9 TAX; LOCAL RENTAL CAR TAX;
10 PREMIER RESORT AREA TAXES;
11 STATE RENTAL VEHICLE
12 FEE; DRY CLEANING FEES
AB210,5 13Section 5. Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes
14is amended to read:
AB210,3,1515 CHAPTER 77
AB210,3,1616 SUBCHAPTER V
AB210,3,1717 COUNTY, municipality, AND
AB210,3,1818 SPECIAL DISTRICT SALES AND USE TAXES
AB210,6 19Section 6. 77.70 of the statutes is renumbered 77.70 (1) and amended to read:
AB210,4,720 77.70 (1) Any county desiring to impose county sales and use taxes under this
21subchapter may do so by the adoption of an ordinance, stating its purpose and
22referring to this subchapter. The rate of the tax imposed under this section
23subsection is 0.5 percent of the sales price or purchase price. The Except as provided
24in sub. (2),
county sales and use taxes may be imposed only for the purpose of directly
25reducing the property tax levy and only in their entirety as provided in this

1subchapter. That ordinance shall be effective on the first day of January, the first day
2of April, the first day of July or the first day of October
January 1, April 1, July 1, or
3October 1
. A certified copy of that ordinance shall be delivered to the secretary of
4revenue at least 120 days prior to its effective date. The repeal of any such ordinance
5shall be effective on December 31. A certified copy of a repeal ordinance shall be
6delivered to the secretary of revenue at least 120 days before the effective date of the
7repeal.
AB210,7 8Section 7. 77.70 (2) of the statutes is created to read:
AB210,5,29 77.70 (2) (a) In addition to the taxes imposed under sub. (1), if the electors of
10the county approve the ordinance at a referendum at the spring election or general
11election, a county may adopt an ordinance to impose a sales and use tax under this
12subchapter at the rate of no more than 0.5 percent of the sales price or purchase price
13in order to maintain and repair highways in the county and to ensure that all county
14roads are all-weather roads. The taxes may be imposed only in their entirety. An
15ordinance adopted under this paragraph shall be effective on January 1, April 1, July
161, or October 1. A certified copy of the ordinance shall be delivered to the secretary
17of revenue at least 120 days prior to its effective date. The repeal of any such
18ordinance shall be effective on December 31. A certified copy of a repeal ordinance
19shall be delivered to the secretary of revenue at least 120 days before the effective
20date of the repeal. An ordinance adopted to impose the tax under this paragraph is
21valid for 4 years but may be renewed by the approval of the electors of the county at
22a referendum at the spring election or general election. If the county holds a
23referendum during the 4-year period when the tax is imposed in order to renew the
24ordinance for another 4 years and the referendum is not approved, the county may

1not hold another referendum to renew the ordinance until one year after the previous
2period for imposing the tax has expired.
AB210,5,63 (b) If a county holds a referendum under par. (a), the question appearing on the
4ballot shall be "Shall .... (name of the county) impose a local sales and use tax for ....
5(4 years) (an additional 4 years) at the rate of one-half of one percent to provide for
6the maintenance and repair of county highways?".
AB210,5,97 (c) For each year in which a county imposes the tax under par. (a), the county
8shall expend on highway maintenance and repair no less than an amount equal to
9the average of the amount it spent for such purposes in the previous 3 years.
AB210,8 10Section 8. 77.701 of the statutes is created to read:
AB210,6,3 1177.701 Adoption by municipal ordinance. (1) If the electors of the
12municipality approve the ordinance at a referendum at the spring election or general
13election, a municipality may adopt an ordinance to impose a sales and use tax under
14this subchapter at the rate of no more than 0.5 percent of the sales price or purchase
15price in order to maintain and repair streets in the municipality. The taxes may be
16imposed only in their entirety. An ordinance adopted under this subsection shall be
17effective on January 1, April 1, July 1, or October 1. A certified copy of the ordinance
18shall be delivered to the secretary of revenue at least 120 days prior to its effective
19date. The repeal of any such ordinance shall be effective on December 31. A certified
20copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120
21days before the effective date of the repeal. An ordinance adopted to impose the tax
22under this subsection is valid for 4 years but may be renewed by the approval of the
23electors of the municipality at a referendum at the spring election or general election.
24If a municipality holds a referendum during the 4-year period when the tax is
25imposed in order to renew the ordinance for another 4 years and the referendum is

1not approved, the county may not hold another referendum to renew the ordinance
2until one year after the previous period for imposing the tax has expired. In this
3section, "municipality" means a city, village, or town.
AB210,6,7 4(2) If a municipality holds a referendum under sub. (1), the question appearing
5on the ballot shall be "Shall .... (name of the municipality) impose a local sales and
6use tax for .... (4 years) (an additional 4 years) at the rate of one-half of one percent
7to provide for the maintenance and repair of streets in the municipality?".
AB210,6,10 8(3) For each year in which a municipality imposes the tax under sub. (1), the
9municipality shall expend on street maintenance and repair no less than an amount
10equal to the average of the amount it spent for such purposes in the previous 3 years.
AB210,9 11Section 9. 77.71 (intro.) of the statutes is amended to read:
AB210,6,15 1277.71 Imposition of county and special district local sales and use
13taxes.
(intro.) Whenever a county sales and use tax an ordinance is adopted enacted
14under s. 77.70 or 77.701, or a special district resolution is adopted under s. 77.705
15or 77.706, the following taxes are imposed:
AB210,10 16Section 10. 77.71 (1) of the statutes is amended to read:
AB210,7,217 77.71 (1) For the privilege of selling, licensing, leasing, or renting tangible
18personal property and the items, property, and goods specified under s. 77.52 (1) (b),
19(c), and (d), and for the privilege of selling, licensing, performing, or furnishing
20services a sales tax is imposed upon retailers at the rates under s. 77.70 in the case
21of a county tax, at the rate under s. 77.701 in the case of a municipality tax, or at the
22rate under s. 77.705 or 77.706 in the case of a special district tax of the sales price
23from the sale, license, lease, or rental of tangible personal property and the items,
24property, and goods specified under s. 77.52 (1) (b), (c), and (d), except property taxed
25under sub. (4), sold, licensed, leased, or rented at retail in the county, municipality,

1or special district, or from selling, licensing, performing, or furnishing services
2described under s. 77.52 (2) in the county, municipality, or special district.
AB210,11 3Section 11. 77.71 (2) of the statutes is amended to read:
AB210,7,184 77.71 (2) An excise tax is imposed at the rates under s. 77.70 in the case of a
5county tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate
6under s. 77.705 or 77.706 in the case of a special district tax of the purchase price
7upon every person storing, using, or otherwise consuming in the county ,
8municipality,
or special district tangible personal property, or items, property, or
9goods specified under s. 77.52 (1) (b), (c), or (d), or services if the tangible personal
10property, item, property, good, or service is subject to the state use tax under s. 77.53,
11except that a receipt indicating that the tax under sub. (1), (3), or (4) has been paid
12relieves the buyer of liability for the tax under this subsection and except that if the
13buyer has paid a similar local tax in another state on a purchase of the same tangible
14personal property, item, property, good, or service that tax shall be credited against
15the tax under this subsection and except that for motor vehicles that are used for a
16purpose in addition to retention, demonstration, or display while held for sale in the
17regular course of business by a dealer the tax under this subsection is imposed not
18on the purchase price but on the amount under s. 77.53 (1m).
AB210,12 19Section 12. 77.71 (3) of the statutes is amended to read:
AB210,8,620 77.71 (3) An excise tax is imposed upon a contractor engaged in construction
21activities within the county, municipality, or special district at the rates under s.
2277.70 in the case of a county tax, at the rate under s. 77.701 in the case of a
23municipality tax,
or at the rate under s. 77.705 or 77.706 in the case of a special
24district tax of the purchase price of tangible personal property or items, property, or
25goods under s. 77.52 (1) (b), (c), or (d) that are used in constructing, altering,

1repairing, or improving real property and that became a component part of real
2property in that county, municipality, or special district, except that if the contractor
3has paid the sales tax of a county, municipality, or special district in this state on that
4tangible personal property, item, property, or good, or has paid a similar local sales
5tax in another state on a purchase of the same tangible personal property, item,
6property, or good, that tax shall be credited against the tax under this subsection.
AB210,13 7Section 13. 77.71 (4) of the statutes is amended to read:
AB210,8,188 77.71 (4) An excise tax is imposed at the rates under s. 77.70 in the case of a
9county tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate
10under s. 77.705 or 77.706 in the case of a special district tax of the purchase price
11upon every person storing, using, or otherwise consuming a motor vehicle, boat,
12recreational vehicle, as defined in s. 340.01 (48r), or aircraft, if that property must
13be registered or titled with this state and if that property is to be customarily kept
14in a county that has in effect an ordinance under s. 77.70, in a municipality that has
15in effect an ordinance under s. 77.701,
or in a special district that has in effect a
16resolution under s. 77.705 or 77.706, except that if the buyer has paid a similar local
17sales tax in another state on a purchase of the same property that tax shall be
18credited against the tax under this subsection.
AB210,14 19Section 14. 77.73 (2) of the statutes is amended to read:
AB210,9,220 77.73 (2) Counties, municipalities, and special districts do not have jurisdiction
21to impose the tax under s. 77.71 (2) in regard to items, property, and goods under s.
2277.52 (1) (b), (c), and (d), and tangible personal property, except snowmobiles,
23trailers, semitrailers, all-terrain vehicles, and utility terrain vehicles, purchased in
24a sale that is consummated in another county, municipality, or special district in this
25state that does not have in effect an ordinance or resolution imposing the taxes under

1this subchapter and later brought by the buyer into the county , municipality, or
2special district that has imposed a tax under s. 77.71 (2).
AB210,15 3Section 15. 77.73 (3) of the statutes is amended to read:
AB210,9,134 77.73 (3) Counties, municipalities, and special districts have jurisdiction to
5impose the taxes under this subchapter on retailers who file, or who are required to
6file, an application under s. 77.52 (7) or who register, or who are required to register,
7under s. 77.53 (9) or (9m), regardless of whether such retailers are engaged in
8business in the county, municipality, or special district, as provided in s. 77.51 (13g).
9A retailer who files, or is required to file, an application under s. 77.52 (7) or who
10registers, or is required to register, under s. 77.53 (9) or (9m) shall collect, report, and
11remit to the department the taxes imposed under this subchapter for all counties,
12municipalities,
or special districts that have an ordinance or resolution imposing the
13taxes under this subchapter.
AB210,16 14Section 16. 77.75 of the statutes is amended to read:
AB210,9,19 1577.75 Reports. Every person subject to county, municipality, or special district
16sales and use taxes shall, for each reporting period, record that person's sales made
17in the county, municipality, or special district that has imposed those taxes
18separately from sales made elsewhere in this state and file a report as prescribed by
19the department of revenue.
AB210,17 20Section 17. 77.76 (1) of the statutes is amended to read:
AB210,9,2521 77.76 (1) The department of revenue shall have full power to levy, enforce, and
22collect county, municipality, and special district sales and use taxes and may take any
23action, conduct any proceeding, impose interest and penalties, and in all respects
24proceed as it is authorized to proceed for the taxes imposed by subch. III. The
25department of transportation and the department of natural resources may

1administer the county, municipality, and special district sales and use taxes in regard
2to items under s. 77.61 (1).
AB210,18 3Section 18. 77.76 (2) of the statutes is amended to read:
AB210,10,74 77.76 (2) Judicial and administrative review of departmental determinations
5shall be as provided in subch. III for state sales and use taxes, and no county,
6municipality,
or special district may intervene in any matter related to the levy,
7enforcement, and collection of the taxes under this subchapter.
AB210,19 8Section 19. 77.76 (3r) of the statutes is created to read:
AB210,10,249 77.76 (3r) From the appropriation under s. 20.835 (4) (gh), the department
10shall distribute 98.25 percent of the municipality taxes reported for each enacting
11municipality, minus the municipality portion of the retailers' discounts, to the
12municipality and shall indicate the taxes reported by each taxpayer, no later than
1375 days following the last day of the calendar quarter in which such amounts were
14reported. In this subsection, the "municipality portion of the retailers' discount" is
15the amount determined by multiplying the total retailers' discount by a fraction the
16numerator of which is the gross municipality sales and use taxes payable and the
17denominator of which is the sum of the gross state and municipality sales and use
18taxes payable. The municipality taxes distributed shall be increased or decreased
19to reflect subsequent refunds, audit adjustments, and all other adjustments of the
20municipality taxes previously distributed. Interest paid on refunds of municipality
21sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (gh) at
22the rate paid by this state under s. 77.60 (1) (a). Any municipality receiving a report
23under this subsection is subject to the duties of confidentiality to which the
24department of revenue is subject under s. 77.61 (5) and (6).
AB210,20 25Section 20. 77.76 (4) of the statutes is amended to read:
AB210,11,6
177.76 (4) There shall be retained by the state 1.5% 1.5 percent of the taxes
2collected for taxes imposed by special districts under ss. 77.705 and 77.706 and 1.75%
31.75 percent of the taxes collected for taxes imposed by counties under s. 77.70 and
4for taxes imposed by municipalities under s. 77.701
to cover costs incurred by the
5state in administering, enforcing, and collecting the tax. All interest and penalties
6collected shall be deposited and retained by this state in the general fund.
AB210,21 7Section 21. 77.77 of the statutes is amended to read:
AB210,11,16 877.77 Transitional provisions. (1) (a) The sales price from services subject
9to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal
10property and property, items, and goods specified under s. 77.52 (1) (b), (c), and (d),
11is subject to the taxes under this subchapter, and the incremental amount of tax
12caused by a rate increase applicable to those services, leases, rentals, or licenses is
13due, beginning with the first billing period starting on or after the effective date of
14the county ordinance, municipal ordinance, special district resolution, or rate
15increase, regardless of whether the service is furnished or the property, item, or good
16is leased, rented, or licensed to the customer before or after that date.
AB210,11,2517 (b) The sales price from services subject to the tax under s. 77.52 (2) or the lease,
18rental, or license of tangible personal property and property, items, and goods
19specified under s. 77.52 (1) (b), (c), and (d) is not subject to the taxes under this
20subchapter, and a decrease in the tax rate imposed under this subchapter on those
21services first applies, beginning with bills rendered on or after the effective date of
22the repeal or sunset of a county ordinance, municipal ordinance, or special district
23resolution imposing the tax or other rate decrease, regardless of whether the service
24is furnished or the property, item, or good is leased, rented, or licensed to the
25customer before or after that date.
AB210,12,10
1(3) The sale of building materials to contractors engaged in the business of
2constructing, altering, repairing or improving real estate for others is not subject to
3the taxes under this subchapter, and the incremental amount of tax caused by the
4rate increase applicable to those materials is not due, if the materials are affixed and
5made a structural part of real estate, and the amount payable to the contractor is
6fixed without regard to the costs incurred in performing a written contract that was
7irrevocably entered into prior to the effective date of the county ordinance,
8municipality ordinance, special district resolution, or rate increase or that resulted
9from the acceptance of a formal written bid accompanied by a bond or other
10performance guaranty that was irrevocably submitted before that date.
AB210,22 11Section 22. 77.78 of the statutes is amended to read:
AB210,12,18 1277.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle,
13as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain
14vehicle, or aircraft that is required to be registered by this state may be registered
15or titled by this state unless the registrant files a sales and use tax report and pays
16the county tax, the municipality tax, and special district tax at the time of registering
17or titling to the state agency that registers or titles the property. That state agency
18shall transmit those tax revenues to the department of revenue.
AB210,23 19Section 23. Effective date.
AB210,12,2120 (1) This act takes effect on July 1, 2015, or on the day after publication of the
212015-17 biennial budget act, whichever is later.
AB210,12,2222 (End)
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