SB442,11,1312 (e) Apply for federal aids to purchase transportation facilities considered
13essential for the authority's operation.
SB442,11,2214 (f) Coordinate specialized transportation services, as defined in s. 85.21 (2) (g),
15for residents who reside within the jurisdictional area and who are disabled or aged
1660 or older, including services funded under 42 USC 3001 to 3057n, 42 USC 5001, and
1742 USC 5011 (b), under ss. 49.43 to 49.499 and 85.21, and under other public funds
18administered by the county. An authority may contract with a county that is a
19participating political subdivision for the authority to provide specialized
20transportation services, but an authority is not an eligible applicant under s. 85.21
21(2) (e) and may not receive payments directly from the department of transportation
22under s. 85.21.
SB442,11,2523 (g) Acquire, own, hold, use, lease as lessor or lessee, sell or otherwise dispose
24of, mortgage, pledge, or grant a security interest in any real or personal property or
25service.
SB442,12,2
1(h) Acquire property by condemnation using the procedure under s. 32.05 for
2the purposes set forth in this section.
SB442,12,93 (i) Enter upon any state, county, or municipal street, road, or alley, or any public
4highway for the purpose of installing, maintaining, and operating the authority's
5facilities. Whenever the work is to be done in a state, county, or municipal highway,
6street, road, or alley, the public authority having control thereof shall be duly
7notified, and the highway, street, road, or alley shall be restored to as good a condition
8as existed before the commencement of the work with all costs incident to the work
9to be borne by the authority.
SB442,12,1110 (j) Fix, maintain, and revise fees, rates, rents, and charges for functions,
11facilities, and services provided by the authority.
SB442,12,1312 (k) Make, and from time to time amend and repeal, bylaws, rules, and
13regulations to carry into effect the powers and purposes of the authority.
SB442,12,1414 (L) Sue and be sued in its own name.
SB442,12,1515 (m) Have and use a corporate seal.
SB442,12,1816 (n) Employ agents, consultants, and employees, engage professional services,
17and purchase such furniture, stationery, and other supplies and materials as are
18reasonably necessary to perform its duties and exercise its powers.
SB442,12,2019 (o) Incur debts, liabilities, or obligations including the borrowing of money and
20the issuance of bonds under subs. (7) and (10).
SB442,12,2421 (p) Invest any funds held in reserve or sinking funds, or any funds not required
22for immediate disbursement, including the proceeds from the sale of any bonds, in
23such obligations, securities, and other investments as the authority deems proper in
24accordance with s. 66.0603 (1m).
SB442,13,2
1(q) Do and perform any acts and things authorized by this section under,
2through, or by means of an agent or by contracts with any person.
SB442,13,53 (r) Exercise any other powers that the board of directors considers necessary
4and convenient to effectuate the purposes of the authority, including providing for
5passenger safety.
SB442,13,136 (s) 1. Impose, by the adoption of a resolution by the board of directors, the taxes
7under subch. V of ch. 77 in the authority's jurisdictional area. If an authority adopts
8a resolution to impose the taxes, or to change the rate after the taxes are imposed,
9it shall deliver a certified copy of the resolution to the department of revenue at least
10120 days before its effective date. The authority may, by adoption of a resolution by
11the board of directors, repeal the imposition of taxes under subch. V of ch. 77 and
12shall deliver a certified copy of the repeal resolution to the department of revenue at
13least 120 days before its effective date.
SB442,14,714 2. If an authority adopts a resolution to impose the tax, as provided in subd.
151., an authority shall specify to the department of revenue, as provided in this
16subdivision, the exact boundaries of the authority's jurisdictional area. If the
17boundaries are the same as the county lines on all sides of the authority's
18jurisdictional area, the resolution shall specify the county or counties that comprise
19the authority's entire jurisdictional area. If the boundaries are other than a county
20line on any side of the authority's jurisdictional area, the authority shall provide the
21department with a complete list of all the 9-digit zip codes that are entirely within
22the authority's jurisdictional area and a complete list of all the street addresses that
23are within the authority's jurisdictional area and not included in any 9-digit zip code
24that is entirely within the authority's jurisdictional area. The authority shall
25provide a certified copy of the information required under this subdivision to the

1department, in the manner, format, and layout prescribed by the department, at
2least 120 days prior to the first day of the calendar quarter before the effective date
3of the tax imposed under subd. 1. If the boundaries of the authority's jurisdictional
4area subsequently change, the authority shall submit a certified copy of the
5information required under this subdivision to the department at least 120 days
6prior to the first day of the calendar quarter before the effective date of such change,
7in the manner, format, and layout prescribed by the department.
SB442,14,168 3. Notwithstanding subd. 1., an authority created under sub. (2) (c) may not
9impose the taxes authorized under subd. 1. unless the authorizing resolution or
10resolutions under sub. (2) (c) 1. and, if applicable, sub. (2) (c) 3., as well as the
11referendum question on the referendum ballot specified in sub. (2) (c) 1. and, if
12applicable, sub. (2) (c) 3., each clearly identifies the maximum rate of the taxes that
13may be imposed by the authority under subd. 1. For purposes of this subdivision, the
14maximum tax rates identified in the authorizing resolution or resolutions under sub.
15(2) (c) 3., and the corresponding referendum question, are the same as those
16identified for purposes of sub. (2) (c) 1.
SB442,14,2117 4. If an authority created under sub. (2) (c) adopts a resolution to impose the
18taxes under subd. 1., no political subdivision that is a member of the authority may
19levy property taxes for transit purposes in excess of the amount of property taxes
20levied for transit purposes in the year before the year in which the taxes are imposed
21under subd. 1.
SB442,15,3 22(5) Limitations on authority powers. (a) Notwithstanding sub. (4) (a), (b), (c),
23(d), (q), and (r), no authority, and no public or private organization with which an
24authority has contracted for service, may provide service outside the jurisdictional
25area of the authority unless the authority receives financial support for the service

1under a contract with a public or other private organization for the service or unless
2it is necessary in order to provide service to connect residents within the authority's
3jurisdictional area to transit systems in adjacent counties.
SB442,15,124 (b) Whenever the proposed operations of an authority would be competitive
5with the operations of a common carrier in existence prior to the time the authority
6commences operations, the authority shall coordinate proposed operations with the
7common carrier to eliminate adverse financial impact for the carrier. This
8coordination may include route overlapping, transfers, transfer points, schedule
9coordination, joint use of facilities, lease of route service, and acquisition of route and
10corollary equipment. If this coordination does not result in mutual agreement, the
11proposals of the authority and the common carrier shall be submitted to the
12department of transportation for arbitration.
SB442,15,1513 (c) In exercising its powers under sub. (4), an authority shall consider any plan
14of a metropolitan planning organization under 23 USC 134 that covers any portion
15of the authority's jurisdictional area.
SB442,15,20 16(6) Authority obligations to employees of mass transportation systems. (a)
17An authority acquiring a comprehensive unified local transportation system for the
18purpose of the authority's operation of the system shall assume all of the employer's
19obligations under any contract between the employees and management of the
20system to the extent allowed by law.
SB442,16,521 (b) An authority acquiring, constructing, controlling, or operating a
22comprehensive unified local transportation system shall negotiate an agreement
23with the representative of the labor organization that covers the employees affected
24by the acquisition, construction, control, or operation to protect the interests of
25employees affected. This agreement shall include all of the provisions identified in

1s. 59.58 (4) (b) 1. to 8. and may include provisions identified in s. 59.58 (4) (c). An
2affected employee has all the rights and the same status under subch. IV of ch. 111
3that he or she enjoyed immediately before the acquisition, construction, control, or
4operation and may not be required to serve a probationary period if he or she attained
5permanent status before the acquisition, construction, control, or operation.
SB442,16,76 (c) In all negotiations under this subsection, a senior executive officer of the
7authority shall be a member of the authority's negotiating body.
SB442,16,12 8(7) Bonds; generally. (a) An authority may issue bonds, the principal and
9interest on which are payable exclusively from all or a portion of any revenues
10received by the authority. The authority may secure its bonds by a pledge of any
11income or revenues from any operations, rent, aids, grants, subsidies, contributions,
12or other source of moneys whatsoever.
SB442,16,1413 (b) An authority may issue bonds in such principal amounts as the authority
14deems necessary.
SB442,16,1715 (c) 1. Neither the members of the board of directors of an authority nor any
16person executing the bonds is personally liable on the bonds by reason of the issuance
17of the bonds.
SB442,16,2218 2. The bonds of an authority are not a debt of the participating political
19subdivisions. Neither the participating political subdivisions nor the state are liable
20for the payment of the bonds. The bonds of any authority shall be payable only out
21of funds or properties of the authority. The bonds of the authority shall state the
22restrictions contained in this paragraph on the face of the bonds.
SB442,17,8 23(8) Issuance of bonds. (a) Bonds of an authority shall be authorized by
24resolution of the board of directors. The bonds may be issued under such a resolution
25or under a trust indenture or other security instrument. The bonds may be issued

1in one or more series and may be in the form of coupon bonds or registered bonds
2under s. 67.09. The bonds shall bear the dates, mature at the times, bear interest
3at the rates, be in the denominations, have the rank or priority, be executed in the
4manner, be payable in the medium of payment and at the places, and be subject to
5the terms of redemption, with or without premium, as the resolution, trust
6indenture, or other security instrument provides. Bonds of an authority are issued
7for an essential public and governmental purpose and are public instrumentalities
8and, together with interest and income, are exempt from taxes.
SB442,17,109 (b) The authority may sell the bonds at public or private sales at the price or
10prices determined by the authority.
SB442,17,1411 (c) If an officer whose signatures appear on any bonds or coupons ceases to be
12an officer of the authority before the delivery of the bonds or coupons, the officer's
13signature shall, nevertheless, be valid for all purposes as if the officer had remained
14in office until delivery of the bonds or coupons.
SB442,17,16 15(9) Covenants. An authority may do all of the following in connection with the
16issuance of bonds:
SB442,17,1717 (a) Covenant as to the use of any or all of its property, real or personal.
SB442,17,1918 (b) Redeem the bonds, or covenant for the redemption of the bonds, and provide
19the terms and conditions of the redemption.
SB442,18,220 (c) Covenant as to charge fees, rates, rents, and charges sufficient to meet
21operating and maintenance expenses, renewals, and replacements of any
22transportation system, principal and debt service on bond creation and maintenance
23of any reserves required by a bond resolution, trust indenture, or other security
24instrument and to provide for any margins or coverages over and above debt service

1on the bonds that the board of directors considers desirable for the marketability of
2the bonds.
SB442,18,73 (d) Covenant as to the events of default on the bonds and the terms and
4conditions upon which the bonds shall become or may be declared due before
5maturity, as to the terms and conditions upon which this declaration and its
6consequences may be waived, and as to the consequences of default and the remedies
7of bondholders.
SB442,18,108 (e) Covenant as to the mortgage or pledge of, or the grant of a security interest
9in, any real or personal property and all or any part of the revenues of the authority
10to secure the payment of bonds, subject to any agreements with the bondholders.
SB442,18,1311 (f) Covenant as to the custody, collection, securing, investment, and payment
12of any revenues, assets, moneys, funds, or property with respect to which the
13authority may have any rights or interest.
SB442,18,1614 (g) Covenant as to the purposes to which the proceeds from the sale of any bonds
15may be applied, and as to the pledge of such proceeds to secure the payment of the
16bonds.
SB442,18,1917 (h) Covenant as to limitations on the issuance of any additional bonds, the
18terms upon which additional bonds may be issued and secured, and the refunding
19of outstanding bonds.
SB442,18,2120 (i) Covenant as to the rank or priority of any bonds with respect to any lien or
21security.
SB442,18,2522 (j) Covenant as to the procedure by which the terms of any contract with or for
23the benefit of the holders of bonds may be amended or abrogated, the amount of
24bonds, the holders of which must consent thereto, and the manner in which such
25consent may be given.
SB442,19,3
1(k) Covenant as to the custody and safekeeping of any of its properties or
2investments, the insurance to be carried on the property or investments, and the use
3and disposition of insurance proceeds.
SB442,19,64 (L) Covenant as to the vesting in one or more trustees, within or outside the
5state, of those properties, rights, powers, and duties in trust as the authority
6determines.
SB442,19,97 (m) Covenant as to the appointing of, and providing for the duties and
8obligations of, one or more paying agent or other fiduciaries within or outside the
9state.
SB442,19,1210 (n) Make all other covenants and do any act that may be necessary or
11convenient or desirable in order to secure its bonds or, in the absolute discretion of
12the authority, tend to make the bonds more marketable.
SB442,19,1613 (o) Execute all instruments necessary or convenient in the exercise of the
14powers granted under this section or in the performance of covenants or duties,
15which may contain such covenants and provisions as a purchaser of the bonds of the
16authority may reasonably require.
SB442,20,3 17(10) Refunding bonds. An authority may issue refunding bonds for the
18purpose of paying any of its bonds at or prior to maturity or upon acceleration or
19redemption. An authority may issue refunding bonds at such time prior to the
20maturity or redemption of the refunded bonds as the authority deems to be in the
21public interest. The refunding bonds may be issued in sufficient amounts to pay or
22provide the principal of the bonds being refunded, together with any redemption
23premium on the bonds, any interest accrued or to accrue to the date of payment of
24the bonds, the expenses of issue of the refunding bonds, the expenses of redeeming
25the bonds being refunded, and such reserves for debt service or other capital or

1current expenses from the proceeds of such refunding bonds as may be required by
2the resolution, trust indenture, or other security instruments. To the extent
3applicable, refunding bonds are subject to subs. (8) and (9).
SB442,20,5 4(11) Bonds eligible for investment. (a) Any of the following may invest funds,
5including capital in their control or belonging to them, in bonds of the authority:
SB442,20,66 1. Public officers and agencies of the state.
SB442,20,77 2. Local governmental units, as defined in s. 19.42 (7u).
SB442,20,88 3. Insurance companies.
SB442,20,99 4. Trust companies.
SB442,20,1010 5. Banks.
SB442,20,1111 6. Savings banks.
SB442,20,1212 7. Savings and loan associations.
SB442,20,1313 8. Investment companies.
SB442,20,1414 9. Personal representatives.
SB442,20,1515 10. Trustees.
SB442,20,1616 11. Other fiduciaries not listed in this paragraph.
SB442,20,2017 (b) The authority's bonds are securities that may be deposited with and
18received by any officer or agency of the state or any local governmental unit, as
19defined in s. 19.42 (7u), for any purpose for which the deposit of bonds or obligations
20of the state or any local governmental unit is authorized by law.
SB442,21,3 21(12) Budgets; rates and charges; audit. The board of directors of an authority
22shall annually prepare a budget for the authority. Rates and other charges received
23by an authority shall be used only for the general expenses and capital expenditures
24of the authority, to pay interest, amortization, and retirement charges on bonds, and
25for specific purposes of the authority and may not be transferred to any political

1subdivision. The authority shall maintain an accounting system in accordance with
2generally accepted accounting principles and shall have its financial statements and
3debt covenants audited annually by an independent certified public accountant.
SB442,21,9 4(13) Withdrawal from authority. (a) A participating political subdivision that
5becomes a member of an authority under sub. (2) (c) 4. shall withdraw from the
6authority if the county in which the municipality is located withdraws from the
7authority under this subsection and a participating political subdivision that joined
8an authority under sub. (2) (c) 3. may withdraw from an authority if all of the
9following conditions are met:
SB442,21,1110 1. The governing body of the political subdivision adopts a resolution
11requesting withdrawal of the political subdivision from the authority.
SB442,21,1312 2. The political subdivision has paid, or made provision for the payment of, all
13obligations of the political subdivision to the authority.
SB442,21,2114 (b) If a participating political subdivision withdraws from an authority, the
15authority shall provide the department of revenue with a certified copy of the
16resolution that approves the withdrawal. The withdrawal is effective on the first day
17of the calendar quarter that begins at least 120 days after the department receives
18the certified copy of the resolution approving the withdrawal. If the authority from
19which the political subdivision withdraws continues to exist after the withdrawal,
20the authority shall provide information describing the exact boundaries of its
21jurisdictional area, as provided in sub. (4) (s) 2.
SB442,21,23 22(14) Duty to provide transit service. An authority shall provide, or contract
23for the provision of, transit service within the authority's jurisdictional area.
SB442,22,3 24(17) Other statutes. This section does not limit the powers of political
25subdivisions to enter into intergovernmental cooperation or contracts or to establish

1separate legal entities under s. 66.0301 or 66.1021 or any other applicable law, or
2otherwise to carry out their powers under applicable statutory provisions. Section
366.0803 (2) does not apply to an authority.
SB442,11 4Section 11. 67.01 (5) of the statutes is amended to read:
SB442,22,125 67.01 (5) "Municipality" means any of the following which is authorized to levy
6a tax: a county, city, village, town, school district, board of park commissioners,
7technical college district, metropolitan sewerage district created under ss. 200.01 to
8200.15 or 200.21 to 200.65, town sanitary district under subch. IX of ch. 60, transit
9authority created under s. 66.1039,
public inland lake protection and rehabilitation
10district established under s. 33.23, 33.235, or 33.24, and any other public body
11empowered to borrow money and issue obligations to repay the money out of public
12funds or revenues. "Municipality" does not include the state.
SB442,12 13Section 12. 70.11 (2) of the statutes is amended to read:
SB442,23,314 70.11 (2) Municipal property and property of certain districts, exception.
15Property owned by any county, city, village, town, school district, technical college
16district, public inland lake protection and rehabilitation district, metropolitan
17sewerage district, municipal water district created under s. 198.22, joint local water
18authority created under s. 66.0823, transit authority created under s. 66.1039,
19long-term care district under s. 46.2895 or town sanitary district; lands belonging
20to cities of any other state used for public parks; land tax-deeded to any county or
21city before January 2; but any residence located upon property owned by the county
22for park purposes that is rented out by the county for a nonpark purpose shall not
23be exempt from taxation. Except as to land acquired under s. 59.84 (2) (d), this
24exemption shall not apply to land conveyed after August 17, 1961, to any such
25governmental unit or for its benefit while the grantor or others for his or her benefit

1are permitted to occupy the land or part thereof in consideration for the conveyance.
2Leasing the property exempt under this subsection, regardless of the lessee and the
3use of the leasehold income, does not render that property taxable.
SB442,13 4Section 13. 71.26 (1) (b) of the statutes is amended to read:
SB442,23,95 71.26 (1) (b) Political units. Income received by the United States, the state
6and all counties, cities, villages, towns, school districts, technical college districts,
7joint local water authorities created under s. 66.0823, transit authorities created
8under s. 66.1039,
long-term care districts under s. 46.2895 or other political units
9of this state.
SB442,14 10Section 14. Chapter 77 (title) of the statutes is amended to read:
SB442,23,1111 CHAPTER 77
SB442,23,2212 TAXATION OF FOREST CROPLANDS;
13 REAL ESTATE TRANSFER FEES;
14 SALES AND USE TAXES; COUNTY,
15TRANSIT AUTHORITY, AND SPECIAL
16 DISTRICT SALES AND USE TAXES;
17 MANAGED FOREST LAND; ECONOMIC
18 DEVELOPMENT SURCHARGE; LOCAL FOOD
19 AND BEVERAGE TAX; LOCAL RENTAL
20 CAR TAX; Premier resort area
21 taxes; state rental vehicle fee;
22 dry cleaning fees
SB442,15 23Section 15. 77.54 (9a) (er) of the statutes is created to read:
SB442,23,2424 77.54 (9a) (er) Any transit authority created under s. 66.1039.
SB442,16
1Section 16. Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes
2is amended to read:
SB442,24,33 CHAPTER 77
SB442,24,44 SUBCHAPTER V
SB442,24,75 COUNTY, TRANSIT AUTHORITY, AND
6 SPECIAL DISTRICT SALES AND USE
7 TAXES
SB442,17 8Section 17. 77.708 of the statutes is created to read:
SB442,24,15 977.708 Adoption by resolution; transit authority. (1) A transit authority
10created under s. 66.1039, by resolution under s. 66.1039 (4) (s), may impose a sales
11tax and a use tax under this subchapter at a rate of 0.1, 0.2, 0.3, 0.4, or 0.5 percent
12of the sales price or purchase price. Those taxes may be imposed only in their
13entirety. The resolution shall be effective on the first day of the first calendar quarter
14that begins at least 120 days after a certified copy of the resolution is delivered to the
15department of revenue.
SB442,24,21 16(2) Retailers and the department of revenue may not collect a tax under sub.
17(1) for any transit authority created under s. 66.1039 beginning on the first day of
18the calendar quarter that is at least 120 days after a certified copy of the repeal
19resolution under s. 66.1039 (4) (s) is delivered to the department of revenue, except
20that the department of revenue may collect from retailers taxes that accrued before
21such calendar quarter and fees, interest, and penalties that relate to those taxes.
SB442,18 22Section 18. 77.71 of the statutes is amended to read:
SB442,25,2 2377.71 Imposition of county, transit authority, and special district sales
24and use taxes.
Whenever a county sales and use tax ordinance is adopted under

1s. 77.70, a transit authority resolution is adopted under s. 77.708, or a special district
2resolution is adopted under s. 77.705 or 77.706, the following taxes are imposed:
SB442,25,14 3(1) For the privilege of selling, licensing, leasing, or renting tangible personal
4property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and
5(d), and for the privilege of selling, licensing, performing, or furnishing services a
6sales tax is imposed upon retailers at the rates under s. 77.70 in the case of a county
7tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate
8under s. 77.705 or 77.706 in the case of a special district tax of the sales price from
9the sale, license, lease, or rental of tangible personal property and the items,
10property, and goods specified under s. 77.52 (1) (b), (c), and (d), except property taxed
11under sub. (4), sold, licensed, leased, or rented at retail in the county or, special
12district, or transit authority's jurisdictional area, or from selling, licensing,
13performing, or furnishing services described under s. 77.52 (2) in the county or,
14special district, or transit authority's jurisdictional area.
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