AB922,20 15Section 20. 77.73 (2m) of the statutes is amended to read:
AB922,25,2316 77.73 (2m) Counties and, special districts, and transit authorities do not have
17jurisdiction to impose the tax under s. 77.71 (5) with regard to the lease or rental of
18a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft
19if the lease or rental does not require recurring periodic payments and if the
20purchaser received the property in another county or special district in this state, or
21in another transit authority's jurisdictional area,
and then brings the property into
22a county or, special district , or jurisdictional area of a transit authority that imposes
23the tax under s. 77.71 (5).
AB922,21 24Section 21. 77.73 (3) of the statutes is amended to read:
AB922,26,11
177.73 (3) Counties and , special districts, and transit authorities have
2jurisdiction to impose the taxes under this subchapter on retailers who file, or who
3are required to file, an application under s. 77.52 (7) or who register, or who are
4required to register, under s. 77.53 (9) or (9m), regardless of whether such retailers
5are engaged in business in the county or, special district, or transit authority's
6jurisdictional area,
as provided in s. 77.51 (13g). A retailer who files, or is required
7to file, an application under s. 77.52 (7) or who registers, or is required to register,
8under s. 77.53 (9) or (9m) shall collect, report, and remit to the department the taxes
9imposed under this subchapter for all counties or , special districts, and transit
10authorities
that have an ordinance or resolution imposing the taxes under this
11subchapter.
AB922,22 12Section 22. 77.75 of the statutes is amended to read:
AB922,26,17 1377.75 Reports. Every person subject to county, transit authority, or special
14district sales and use taxes shall, for each reporting period, record that person's sales
15made in the county or, special district, or jurisdictional area of a transit authority
16that has imposed those taxes separately from sales made elsewhere in this state and
17file a report as prescribed by the department of revenue.
AB922,23 18Section 23. 77.76 (1) of the statutes is amended to read:
AB922,26,2519 77.76 (1) The department of revenue shall have full power to levy, enforce, and
20collect county, transit authority, and special district sales and use taxes and may take
21any action, conduct any proceeding, impose interest and penalties, and in all respects
22proceed as it is authorized to proceed for the taxes imposed by subch. III. The
23department of transportation and the department of natural resources may
24administer the county, transit authority, and special district sales and use taxes in
25regard to items under s. 77.61 (1).
AB922,24
1Section 24. 77.76 (2) of the statutes is amended to read:
AB922,27,52 77.76 (2) Judicial and administrative review of departmental determinations
3shall be as provided in subch. III for state sales and use taxes, and no county, transit
4authority,
or special district may intervene in any matter related to the levy,
5enforcement, and collection of the taxes under this subchapter.
AB922,25 6Section 25. 77.76 (3r) of the statutes is created to read:
AB922,27,247 77.76 (3r) From the appropriation under s. 20.835 (4) (gc) the department of
8revenue shall distribute 98.5 percent of the taxes reported for each transit authority
9that has imposed taxes under this subchapter, minus the transit authority portion
10of the retailers' discount, to the transit authority no later than the end of the 3rd
11month following the end of the calendar quarter in which such amounts were
12reported. At the time of distribution the department of revenue shall indicate the
13taxes reported by each taxpayer. In this subsection, the “transit authority portion
14of the retailers' discount" is the amount determined by multiplying the total
15retailers' discount by a fraction the numerator of which is the gross transit authority
16sales and use taxes payable and the denominator of which is the sum of the gross
17state and transit authority sales and use taxes payable. The transit authority taxes
18distributed shall be increased or decreased to reflect subsequent refunds, audit
19adjustments, and all other adjustments of the transit authority taxes previously
20distributed. Interest paid on refunds of transit authority sales and use taxes shall
21be paid from the appropriation under s. 20.835 (4) (gc) at the rate paid by this state
22under s. 77.60 (1) (a). Any transit authority receiving a report under this subsection
23is subject to the duties of confidentiality to which the department of revenue is
24subject under s. 77.61 (5).
AB922,26 25Section 26. 77.76 (4) of the statutes is amended to read:
AB922,28,6
177.76 (4) There shall be retained by the state 1.5 percent of the taxes collected
2for taxes imposed by special districts under ss. 77.705 and 77.706 and transit
3authorities under s. 77.708
and 1.75 percent of the taxes collected for taxes imposed
4by counties under s. 77.70 to cover costs incurred by the state in administering,
5enforcing, and collecting the tax. All interest and penalties collected shall be
6deposited and retained by this state in the general fund.
AB922,27 7Section 27. 77.77 (1) of the statutes is amended to read:
AB922,28,168 77.77 (1) (a) The sales price from services subject to the tax under s. 77.52 (2)
9or the lease, rental, or license of tangible personal property and property, items, and
10goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under this
11subchapter, and the incremental amount of tax caused by a rate increase applicable
12to those services, leases, rentals, or licenses is due, beginning with the first billing
13period starting on or after the effective date of the county ordinance, special district
14resolution, transit authority resolution, or rate increase, regardless of whether the
15service is furnished or the property, item, or good is leased, rented, or licensed to the
16customer before or after that date.
AB922,28,2517 (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 or, special district resolution, or transit
23authority resolution
imposing the tax or other rate decrease, regardless of whether
24the service is furnished or the property, item, or good is leased, rented, or licensed
25to the customer before or after that date.
AB922,28
1Section 28. 77.77 (3) of the statutes is amended to read:
AB922,29,112 77.77 (3) The sale of building materials to contractors engaged in the business
3of constructing, altering, repairing or improving real estate for others is not subject
4to the taxes under this subchapter, and the incremental amount of tax caused by the
5rate increase applicable to those materials is not due, if the materials are affixed and
6made a structural part of real estate, and the amount payable to the contractor is
7fixed without regard to the costs incurred in performing a written contract that was
8irrevocably entered into prior to the effective date of the county ordinance, special
9district resolution, transit authority resolution, or rate increase or that resulted from
10the acceptance of a formal written bid accompanied by a bond or other performance
11guaranty that was irrevocably submitted before that date.
AB922,29 12Section 29. 77.78 of the statutes, as affected by 2017 Wisconsin Act 59, is
13amended to read:
AB922,29,21 1477.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle,
15as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain
16vehicle, off-highway motorcycle, as defined in s. 23.335 (1) (q), or aircraft that is
17required to be registered by this state may be registered or titled by this state unless
18the registrant files a sales and use tax report and pays the county tax, transit
19authority tax,
and special district tax at the time of registering or titling to the state
20agency that registers or titles the property. That state agency shall transmit those
21tax revenues to the department of revenue.
AB922,30 22Section 30. 85.064 (1) (b) of the statutes is amended to read:
AB922,29,2523 85.064 (1) (b) “Political subdivision" means any city, village, town, county, or
24transit commission organized under s. 59.58 (2) or 66.1021 or recognized under s.
2566.0301, or transit authority created under s. 66.1039 within this state.
AB922,31
1Section 31. 345.05 (1) (ag) of the statutes is created to read:
AB922,30,22 345.05 (1) (ag) “Authority" means a transit authority created under s. 66.1039.
AB922,32 3Section 32. 345.05 (2) of the statutes is amended to read:
AB922,30,124 345.05 (2) A person suffering any damage proximately resulting from the
5negligent operation of a motor vehicle owned and operated by a municipality or
6authority
, which damage was occasioned by the operation of the motor vehicle in the
7course of its business, may file a claim for damages against the municipality or
8authority
concerned and the governing body of the municipality , or the board of
9directors of the authority,
may allow, compromise, settle and pay the claim. In this
10subsection, a motor vehicle is deemed owned and operated by a municipality or
11authority
if the vehicle is either being rented or leased, or is being purchased under
12a contract whereby the municipality or authority will acquire title.
AB922,33 13Section 33. 611.11 (4) (a) of the statutes is amended to read:
AB922,30,1514 611.11 (4) (a) In this subsection, “municipality" has the meaning given in s.
15345.05 (1) (c), but also includes any transit authority created under s. 66.1039.
AB922,30,1616 (End)
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