AB720,21,1310 45.79 (3) (a) 2. No loan may be made under this section for the purchase or
11improvement of a mobile or manufactured home or a recreational vehicle unless such
12loan is secured by both a first mortgage on real estate and a primary chattel security
13agreement covering the mobile or manufactured home or recreational vehicle itself.
AB720, s. 32 14Section 32. 49.47 (4) (b) 1. of the statutes is amended to read:
AB720,21,1715 49.47 (4) (b) 1. A home and the land used and operated in connection therewith,
16or in lieu thereof a manufactured home or mobile home, if the home, manufactured
17home
or mobile home is used as the person's or his or her family's place of abode.
AB720, s. 33 18Section 33. 59.97 (4) (d) of the statutes is amended to read:
AB720,21,2019 59.97 (4) (d) Trailer camps, or tourist camps and motels or both and
20manufactured and mobile home parks.
AB720, s. 34 21Section 34. 66.058 (title) of the statutes is amended to read:
AB720,21,22 2266.058 (title) Mobile Manufactured and mobile home parks.
AB720, s. 35 23Section 35. 66.058 (1) (a) of the statutes is repealed.
AB720, s. 36 24Section 36. 66.058 (1) (b) of the statutes is amended to read:
AB720,22,2
166.058 (1) (b) "Licensee" means any person licensed to operate and maintain
2a manufactured and mobile home park under this section.
AB720, s. 37 3Section 37. 66.058 (1) (c) of the statutes is amended to read:
AB720,22,54 66.058 (1) (c) "Licensing authority" means the city, town or village wherein a
5manufactured and mobile home park is located.
AB720, s. 38 6Section 38. 66.058 (1) (cg) of the statutes is created to read:
AB720,22,77 66.058 (1) (cg) "Manufactured home" has the meaning given in s. 101.91 (2).
AB720, s. 39 8Section 39. 66.058 (1) (d) of the statutes is amended to read:
AB720,22,139 66.058 (1) (d) "Mobile home" is that which is, or was as originally constructed,
10designed to be transported by any motor vehicle upon a public highway and designed,
11equipped and used primarily for sleeping, eating and living quarters, or is intended
12to be so used; and includes any additions, attachments, annexes, foundations and
13appurtenances
has the meaning given in s. 101.91 (1).
AB720, s. 40 14Section 40. 66.058 (1) (e) of the statutes is amended to read:
AB720,22,1815 66.058 (1) (e) "Mobile "Manufactured and mobile home park" means any plot
16or plots of ground upon which 2 3 or more units mobile homes or manufactured
17homes
, occupied for dwelling or sleeping purposes, are located, regardless of whether
18or not a charge is made for such accommodation.
AB720, s. 41 19Section 41. 66.058 (1) (f) of the statutes is repealed.
AB720, s. 42 20Section 42. 66.058 (1) (g) of the statutes is amended to read:
AB720,22,2121 66.058 (1) (g) "Park" means manufactured and mobile home park.
AB720, s. 43 22Section 43. 66.058 (1) (i) of the statutes is amended to read:
AB720,22,2423 66.058 (1) (i) "Space" means a plot of ground within a mobile home park,
24designed for the accommodation of one mobile home unit.
AB720, s. 44 25Section 44. 66.058 (1) (j) of the statutes is amended to read:
AB720,23,1
166.058 (1) (j) "Unit" means a mobile home unit or a manufactured home unit.
AB720, s. 45 2Section 45. 66.058 (2) (a) of the statutes is amended to read:
AB720,23,123 66.058 (2) (a) It shall be unlawful for any person to maintain or operate within
4the limits of any city, town or village, any mobile home park unless such person shall
5first obtain from the city, town or village a license therefor. All such parks in
6existence on August 9, 1953, shall within 90 days thereafter, obtain such license, and
7in all other respects comply fully with the requirements of this section except that
8the licensing authority shall upon application of a park operator, waive such
9requirements that require prohibitive reconstruction costs if such waiver does not
10affect sanitation requirements of the city, town or village or create or permit to
11continue any hazard to the welfare and health of the community and the occupants
12of the park.
AB720, s. 46 13Section 46. 66.058 (2) (b) of the statutes is amended to read:
AB720,24,514 66.058 (2) (b) In order to protect and promote the public health, morals and
15welfare and to equitably defray the cost of municipal and educational services
16required by persons and families using or occupying trailers, mobile homes, trailer
17camps or mobile home
parks for living, dwelling or sleeping purposes, each city
18council, village board and town board may establish and enforce by ordinance
19reasonable standards and regulations for every trailer and trailer camp and every
20mobile home and mobile home
park;, may require an annual license fee to operate
21the same a park and may levy and collect special assessments to defray the cost of
22municipal and educational services furnished to such trailer and trailer camp, or
23mobile home and mobile home
a park. They may limit the number of units, trailers
24or mobile homes
that may be parked or kept located in any one camp or park, and
25limit the number of licenses for trailer camps or parks in any common school district,

1if the mobile housing development of a park would cause the school costs to increase
2above the state average or if an exceedingly difficult or impossible situation exists
3with regard to providing adequate and proper sewage disposal in the particular area.
4The power conferred on cities, villages and towns by this section is in addition to all
5other grants and shall be deemed limited only by the express language of this section.
AB720, s. 47 6Section 47. 66.058 (2) (c) of the statutes is amended to read:
AB720,24,127 66.058 (2) (c) In any town in which the town board adopts an ordinance
8regulating trailers mobile homes and manufactured homes under the provisions of
9this section and has also adopted and approved a county zoning ordinance under the
10provisions of s. 59.97, the provisions of the ordinance which is most restrictive shall
11apply with respect to the establishment and operation of any trailer camp park in
12said town.
AB720, s. 48 13Section 48. 66.058 (2) (d) of the statutes is amended to read:
AB720,25,314 66.058 (2) (d) Any license granted under the provisions of this section shall be
15subject to revocation or suspension for cause by the common council, village board
16or town board that issued the license upon complaint filed with the clerk of the city,
17village or town signed by any law enforcement officer, local health officer, as defined
18in s. 250.01 (5), or building inspector after a public hearing upon the complaint,
19provided that the holder of the license shall be given 10 days' notice in writing of the
20hearing, and the holder of the license shall be entitled to appear and be heard as to
21why the license shall not be revoked. Any holder of a license that is revoked or
22suspended by the governing body of any city, village or town may within 20 days of
23the date of the revocation or suspension appeal therefrom to the circuit court of the
24county in which the trailer camp or mobile home park is located by filing a written
25notice of appeal with the city, village or town clerk, together with a bond executed to

1the city, village or town, in the sum of $500 with 2 sureties or a bonding company
2approved by the said clerk, conditioned for the faithful prosecution of the appeal and
3the payment of costs adjudged against the license holder.
AB720, s. 49 4Section 49. 66.058 (3) (title) of the statutes is amended to read:
AB720,25,65 66.058 (3) (title) License and monthly mobile home Monthly permit fee;
6review
.
AB720, s. 50 7Section 50. 66.058 (3) (a) of the statutes is amended to read:
AB720,25,138 66.058 (3) (a) The licensing authority shall exact from the licensee an annual
9license fee of not less than $25 and not more than $100 for each 50 spaces or fraction
10thereof within each mobile home park within its limits, except that where the park
11lies in more than one municipality the amount of the license fee shall be such fraction
12thereof as the number of spaces in the park in the municipality bears to the entire
13number of spaces in the park.
AB720, s. 51 14Section 51. 66.058 (3) (c) (intro.) of the statutes is amended to read:
AB720,27,1515 66.058 (3) (c) (intro.) In addition to the license fee provided in pars. (a) and (b),
16each local taxing authority shall collect from each mobile home unit occupying space
17or lots in a park in the city, town or village, except from mobile homes and
18manufactured homes
that constitute improvements to real property under s. 70.043
19(1) and from recreational mobile homes and camping trailers and travel trailers as
20defined in s. 70.111 (19), a monthly parking permit fee computed as follows: On
21January 1, the assessor shall determine the total fair market value of each mobile
22home
unit in the taxation district subject to the monthly parking permit fee. The fair
23market value, minus the tax-exempt household furnishings thus established, shall
24be equated to the general level of assessment for the prior year on other real and
25personal property in the district. The value of each mobile home unit thus

1determined shall be multiplied by the general property gross tax rate, less any credit
2rate for the property tax relief credit, established on the preceding year's assessment
3of general property. The total annual parking permit fee thus computed shall be
4divided by 12 and shall represent the monthly mobile home parking permit fee. The
5fee shall be applicable to mobile homes units moving into the tax district any time
6during the year. The park operator shall furnish information to the tax district clerk
7and the assessor on mobile homes units added to the park within 5 days after their
8arrival, on forms prescribed by the department of revenue. As soon as the assessor
9receives the notice of an addition of a mobile home unit to a park, the assessor shall
10determine its fair market value and notify the clerk of that determination. The clerk
11shall equate the fair market value established by the assessor and shall apply the
12appropriate tax rate, divide the annual parking permit fee thus determined by 12
13and notify the mobile home unit owner of the monthly fee to be collected from the
14mobile home owner. A municipality, by ordinance, may require the mobile home park
15operator to collect the monthly parking permit fee from the mobile home unit owner.
16Liability for payment of the fee shall begin on the first day of the next succeeding
17month and shall remain on the mobile home unit only for such months as the mobile
18home
unit remains in the tax district. A new fee and a new valuation shall be
19established each January and shall continue for that calendar year. The valuation
20established shall be subject to review as are other values established under ch. 70.
21If the board of review reduces a valuation on which previous monthly payments have
22been made the tax district shall refund past excess fee payments. The monthly
23parking permit fee shall be paid by the mobile home unit owner to the local taxing
24authority on or before the 10th of the month following the month for which such
25parking permit fee is due. No such fee shall be imposed for any space occupied by

1a mobile home accompanied by an automobile for an accumulating period not to
2exceed 60 days in any 12 months if the occupants of the mobile home are tourists or
3vacationists. Exemption certificates in duplicate shall be accepted by the treasurer
4of the licensing authority from qualified tourists or vacationists in lieu of monthly
5mobile home parking permit fees.
The credit under s. 79.10 (9) (bm), as it applies to
6the principal dwelling on a parcel of taxable property of an owner shall apply to the
7estimated fair market value of a mobile home unit that is the principal dwelling of
8the owner. The owner of the mobile home unit shall file a claim for the credit with
9the treasurer of the municipality in which the property is located no later than
10January 31. To obtain the credit under s. 79.10 (9) (bm), the owner shall attest on
11the claim that the mobile home unit is the owner's principal dwelling, as defined in
12s. 79.10 (1) (f). The treasurer shall reduce the owner's parking monthly permit fee
13by the amount of any allowable credit. The treasurer shall furnish notice of all claims
14for credits filed under this paragraph to the department of revenue as provided under
15s. 79.10 (1m).
AB720, s. 52 16Section 52. 66.058 (3) (c) 1. of the statutes is amended to read:
AB720,27,1917 66.058 (3) (c) 1. The licensee of a park shall be liable for the monthly parking
18permit fee for any mobile home unit occupying space therein as well as the owner and
19occupant thereof.
AB720, s. 53 20Section 53. 66.058 (3) (d) of the statutes is amended to read:
AB720,27,2221 66.058 (3) (d) This section shall not apply where a mobile home park is owned
22and operated by any county under the provisions of s. 59.07 (13) (b).
AB720, s. 54 23Section 54. 66.058 (3) (e) of the statutes is amended to read:
AB720,28,724 66.058 (3) (e) If a mobile home unit is permitted by local ordinance to be located
25outside of a licensed park, the monthly parking permit fee shall be paid by the owner

1of the land on which it stands, and the owner of such land shall be required to comply
2with the reporting requirements of par. (c). The owner of the land may collect the fee
3from the owner of the mobile home unit and, on or before January 10 and on or before
4July 10, shall transmit to the taxation district all fees owed for the 6 months ending
5on the last day of the month preceding the month when the transmission is required.
6Nothing contained in this subsection shall prohibit the regulation thereof by local
7ordinance.
AB720, s. 55 8Section 55. 66.058 (3m) of the statutes is amended to read:
AB720,28,129 66.058 (3m) Park operator reimbursement. A park operator who is required
10by municipal ordinance to collect the monthly parking permit fee from the mobile
11home
unit owner may deduct, for administrative expenses, 2% of the monthly fees
12collected.
AB720, s. 56 13Section 56. 66.058 (4) (intro.) of the statutes is amended to read:
AB720,28,1714 66.058 (4) Application for license. (intro.) Original application for mobile
15home
a park license shall be filed with the clerk of the licensing authority.
16Applications shall be in writing, signed by the applicant and shall contain the
17following:
AB720, s. 57 18Section 57. 66.058 (4) (b) of the statutes is amended to read:
AB720,28,1919 66.058 (4) (b) The location and legal description of the mobile home park.
AB720, s. 58 20Section 58. 66.058 (5) of the statutes is amended to read:
AB720,29,321 66.058 (5) Plans and specifications to be filed. Accompanying, and to be filed
22with an original application for a mobile home park, shall be plans and specifications
23which shall be in compliance with all applicable city, town or village ordinances and
24provisions of the department of health and social services. The clerk after approval
25of the application by the governing body and upon completion of the work according

1to the plans shall issue the license. A mobile housing development harboring only
2nondependent mobile homes as defined in sub. (1) (f) shall not be required to provide
3a service building.
AB720, s. 59 4Section 59. 66.058 (8) of the statutes is amended to read:
AB720,29,145 66.058 (8) Distribution of fees. The municipality may retain 10% of the
6monthly parking permit fees collected in each month, without reduction for any
7amounts deducted under sub. (3m), to cover the cost of administration. The
8municipality shall pay to the school district in which the park is located, within 20
9days after the end of each month, such proportion of the remainder of the fees
10collected in the preceding month as the ratio of the most recent property tax levy for
11school purposes bears to the total tax levy for all purposes in the municipality. If the
12park is located in more than one school district, each district shall receive a share in
13the proportion that its property tax levy for school purposes bears to the total school
14tax levy.
AB720, s. 60 15Section 60. 66.0585 of the statutes is amended to read:
AB720,29,23 1666.0585 (title) Municipalities; parking permit fees on mobile homes
17travel trailers. Any municipality may assess parking monthly permit fees at the
18rates under s. 66.058 on mobile homes travel trailers, as defined in s. 70.111 (19) (b),
19except mobile homes which travel trailers that are located in campgrounds licensed
20under s. 254.47 and mobile homes which travel trailers that are located on land
21where the principal residence of the owner of the mobile home travel trailer is
22located, regardless of whether or not the mobile home travel trailer is occupied
23during all or part of any calendar year.
AB720, s. 61 24Section 61. 70.043 (title) of the statutes is amended to read:
AB720,29,25 2570.043 (title) Mobile homes and manufactured homes.
AB720, s. 62
1Section 62. 70.043 (1) of the statutes is amended to read:
AB720,30,72 70.043 (1) A mobile home, as defined in s. 66.058 (1) (d) 101.91 (1), or a
3manufactured home, as defined in s. 101.91 (2)
, is an improvement to real property
4if it is connected to utilities and is set upon a foundation upon land which is owned
5by the mobile home or manufactured home owner. In this section, a mobile home or
6manufactured home
is "set upon a foundation" if it is off its wheels and is set upon
7some other support.
AB720, s. 63 8Section 63. 70.043 (2) of the statutes is amended to read:
AB720,30,139 70.043 (2) A mobile home, as defined in s. 66.058 (1) (d) 101.91 (1), or a
10manufactured home, as defined in s. 101.91 (2)
, is personal property if the land upon
11which it is located is not owned by the mobile home or manufactured home owner or
12if the mobile home or manufactured home is not set upon a foundation or connected
13to utilities.
AB720, s. 64 14Section 64. 70.111 (19) (title) of the statutes is amended to read:
AB720,30,1615 70.111 (19) (title) Camping trailers and recreational mobile homes travel
16trailers
.
AB720, s. 65 17Section 65. 70.111 (19) (b) of the statutes is amended to read:
AB720,30,2018 70.111 (19) (b) Mobile homes Travel trailers, as defined in s. 66.058 340.01
19(72r)
, that are no larger than 400 square feet and that are used primarily as
20temporary living quarters for recreational, camping, travel or seasonal purposes
.
AB720, s. 66 21Section 66. 70.112 (7) of the statutes is amended to read:
AB720,30,2322 70.112 (7) (title) Mobile homes and manufactured homes. Every mobile home
23unit subject to a monthly parking permit fee under s. 66.058.
AB720, s. 67 24Section 67. 71.07 (9) (a) 3. of the statutes is amended to read:
AB720,31,15
171.07 (9) (a) 3. "Property taxes" means real and personal property taxes,
2exclusive of special assessments, delinquent interest and charges for service, paid by
3a claimant on the claimant's principal dwelling during the taxable year for which
4credit under this subsection is claimed, less any property taxes paid which are
5properly includable as a trade or business expense under section 162 of the internal
6revenue code. If the principal dwelling on which the taxes were paid is owned by 2
7or more persons or entities as joint tenants or tenants in common or is owned by
8spouses as marital property, "property taxes" is that part of property taxes paid that
9reflects the ownership percentage of the claimant. If the principal dwelling is sold
10during the taxable year the "property taxes" for the seller and buyer shall be the
11amount of the tax prorated to each in the closing agreement pertaining to the sale
12or, if not so provided for in the closing agreement, the tax shall be prorated between
13the seller and buyer in proportion to months of their respective ownership. "Property
14taxes" includes monthly parking permit fees in respect to a principal dwelling
15collected under s. 66.058 (3) (c).
AB720, s. 68 16Section 68. 71.07 (9) (a) 4. of the statutes is amended to read:
AB720,32,317 71.07 (9) (a) 4. "Rent constituting property taxes" means 25% of rent if heat is
18not included, or 20% of rent if heat is included, paid during the taxable year for which
19credit is claimed under this subsection, at arm's length, for the use of a principal
20dwelling and contiguous land, excluding any payment for domestic, food, medical or
21other services which are unrelated to use of the dwelling as housing, less any rent
22paid that is properly includable as a trade or business expense under the internal
23revenue code. "Rent" includes space rental paid to a landlord for parking a mobile
24home or manufactured home. Rent shall be apportioned among the occupants of a
25principal dwelling according to their respective contribution to the total amount of

1rent paid. "Rent" does not include rent paid for the use of housing which was exempt
2from property taxation, except housing for which payments in lieu of taxes were
3made under s. 66.40 (22).
AB720, s. 69 4Section 69. 71.52 (2) of the statutes is amended to read:
AB720,33,25 71.52 (2) "Gross rent" means rental paid at arm's length, solely for the right
6of occupancy of a homestead. "Gross rent" does not include, whether expressly set
7out in the rental agreement or not, charges for any medical services; other personal
8services such as laundry, transportation, counseling, grooming, recreational and
9therapeutic services; shared living expenses, including but not limited to food,
10supplies and utilities unless utility payments are included in the gross rent paid to
11the landlord; and food furnished by the landlord as a part of the rental agreement.
12"Gross rent" includes the rental paid to a landlord for parking of a mobile home or
13manufactured home
, exclusive of any charges for food furnished by the landlord as
14a part of the rental agreement, plus parking monthly permit fees paid under s. 66.058
15(3) (c) for a rented mobile home or manufactured home. If a homestead is an integral
16part of a multipurpose or multidwelling building, "gross rent" is the percentage of the
17gross rent on that part of the multipurpose or multidwelling building occupied by the
18household as a principal residence plus the same percentage of the gross rent on the
19land surrounding it, not exceeding one acre, that is reasonably necessary for use of
20the multipurpose or multidwelling building as a principal residence, except as the
21limitations under s. 71.54 (2) (b) apply. If the homestead is part of a farm, "gross rent"
22is the rent on up to 120 acres of the land contiguous to the claimant's principal
23residence plus the rent on all improvements to real property on that land, except as
24the limitations under s. 71.54 (2) (b) apply. If a claimant and persons who are not

1members of the claimant's household reside in a homestead, the claimant's "gross
2rent" is the gross rent paid by the claimant to the landlord for the homestead.
AB720, s. 70 3Section 70. 71.52 (7) of the statutes is amended to read:
AB720,35,24 71.52 (7) "Property taxes accrued" means real or personal property taxes or
5monthly parking permit fees under s. 66.058 (3) (c), exclusive of special assessments,
6delinquent interest and charges for service, levied on a homestead owned by the
7claimant or a member of the claimant's household. "Real or personal property taxes"
8means those levied under ch. 70, less the tax credit, if any, afforded in respect of such
9property by s. 79.10. If a homestead is owned by 2 or more persons or entities as joint
10tenants or tenants in common or is owned as marital property or survivorship
11marital property and one or more such persons, entities or owners is not a member
12of the claimant's household, property taxes accrued is that part of property taxes
13accrued levied on such homestead, reduced by the tax credit under s. 79.10, that
14reflects the ownership percentage of the claimant and the claimant's household,
15except that if a homestead is owned by 2 or more natural persons or if 2 or more
16natural persons have an interest in a homestead, one or more of whom is not a
17member of the claimant's household, and the claimant has a present interest, as that
18term is used in s. 700.03 (1), in the homestead and is required by the terms of a will
19that transferred the homestead or interest in the homestead to the claimant to pay
20the entire amount of property taxes levied on the homestead, property taxes accrued
21is property taxes accrued levied on such homestead, reduced by the tax credit under
22s. 79.10. A marital property agreement or unilateral statement under ch. 766 has
23no effect in computing property taxes accrued for a person whose homestead is not
24the same as the homestead of that person's spouse. For purposes of this subsection,
25property taxes are "levied" when the tax roll is delivered to the local treasurer for

1collection. If a homestead is sold or purchased during the calendar year of the levy,
2the property taxes accrued for the seller and the buyer are the amount of the tax levy
3prorated to each in proportion to the periods of time each both owned and occupied
4the homestead during the year to which the claim relates. The seller may use the
5closing agreement pertaining to the sale of the homestead, the property tax bill for
6the year before the year to which the claim relates or the property tax bill for the year
7to which the claim relates as the basis for computing property taxes accrued, but
8those taxes are allowable only for the portion of the year during which the seller
9owned and occupied the sold homestead. If a household owns and occupies 2 or more
10homesteads in the same calendar year, property taxes accrued is the sum of the
11prorated property taxes accrued attributable to the household for each of such
12homesteads. If the household owns and occupies the homestead for part of the
13calendar year and rents a homestead for part of the calendar year, it may include both
14the proration of taxes on the homestead owned and rent constituting property taxes
15accrued with respect to the months the homestead is rented in computing the amount
16of the claim under s. 71.54 (1). If a homestead is an integral part of a multipurpose
17or multidwelling building, property taxes accrued are the percentage of the property
18taxes accrued on that part of the multipurpose or multidwelling building occupied
19by the household as a principal residence plus that same percentage of the property
20taxes accrued on the land surrounding it, not exceeding one acre, that is reasonably
21necessary for use of the multipurpose or multidwelling building as a principal
22residence, except as the limitations of s. 71.54 (2) (b) apply. If the homestead is part
23of a farm, property taxes accrued are the property taxes accrued on up to 120 acres
24of the land contiguous to the claimant's principal residence and include the property

1taxes accrued on all improvements to real property located on such land, except as
2the limitations of s. 71.54 (2) (b) apply.
AB720, s. 71 3Section 71. 77.51 (4) (b) 6. of the statutes is amended to read:
AB720,35,104 77.51 (4) (b) 6. Thirty-five percent of the sale price of a new mobile
5manufactured home that is a primary housing unit under s. 340.01 (29) or of a new
6mobile home that is transported in 2 unattached sections if the total size of the
7combined sections, not including additions and attachments, is at least 984 square
8feet measured when the sections are ready for transportation
. No credit may be
9allowed for trade-ins under subd. 3. or sub. (15) (b) 4. This subdivision does not apply
10to lease or rental.
AB720, s. 72 11Section 72. 77.51 (13) (am) of the statutes is amended to read:
AB720,35,1512 77.51 (13) (am) Any person making any retail sale of a motor vehicle, aircraft,
13snowmobile, mobile home travel trailer not exceeding 45 feet in length, trailer,
14semitrailer, all-terrain vehicle or boat registered or titled, or required to be
15registered or titled, under the laws of this state or of the United States.
AB720, s. 73 16Section 73. 77.51 (15) (b) 5. of the statutes is amended to read:
AB720,35,2017 77.51 (15) (b) 5. Thirty-five percent of the total amount for which a new mobile
18manufactured home that is a primary housing unit under s. 340.01 (29) is sold. No
19credit may be allowed for trade-ins under subd. 4. or sub. (4) (b) 3. This subdivision
20does not apply to lease or rental.
AB720, s. 74 21Section 74. 77.52 (2) (a) 1. of the statutes is amended to read:
AB720,36,1722 77.52 (2) (a) 1. The furnishing of rooms or lodging to transients by hotelkeepers,
23motel operators and other persons furnishing accommodations that are available to
24the public, irrespective of whether membership is required for use of the
25accommodations, including the furnishing of rooms or lodging through the sale of a

1time-share property, as defined in s. 707.02 (32), if the use of the rooms or lodging
2is not fixed at the time of sale as to the starting day or the lodging unit. In this
3subdivision, "transient" means any person residing for a continuous period of less
4than one month in a hotel, motel or other furnished accommodations available to the
5public. In this subdivision, "hotel" or "motel" means a building or group of buildings
6in which the public may obtain accommodations for a consideration, including,
7without limitation, such establishments as inns, motels, tourist homes, tourist
8houses or courts, lodging houses, rooming houses, summer camps, apartment hotels,
9resort lodges and cabins and any other building or group of buildings in which
10accommodations are available to the public, except accommodations, including
11mobile homes as defined in s. 66.058 (1) (d) 101.91 (1), manufactured homes as
12defined in s. 101.91 (2), and travel trailers as defined in s. 340.01 (72r)
, rented for a
13continuous period of more than one month and accommodations furnished by any
14hospitals, sanatoriums, or nursing homes, or by corporations or associations
15organized and operated exclusively for religious, charitable or educational purposes
16provided that no part of the net earnings of such corporations and associations inures
17to the benefit of any private shareholder or individual.
AB720, s. 75 18Section 75. 77.53 (17) of the statutes is amended to read:
AB720,37,219 77.53 (17) This section does not apply to tangible personal property purchased
20outside this state, other than motor vehicles, boats, snowmobiles, mobile homes
21travel trailers not exceeding 45 feet in length, trailers, semitrailers, all-terrain
22vehicles and airplanes registered or titled or required to be registered or titled in this
23state, which is brought into this state by a nondomiciliary for the person's own
24storage, use or other consumption while temporarily within this state when such
25property is not stored, used or otherwise consumed in this state in the conduct of a

1trade, occupation, business or profession or in the performance of personal services
2for wages or fees.
AB720, s. 76 3Section 76. 77.53 (18) of the statutes is amended to read:
AB720,37,94 77.53 (18) This section does not apply to the storage, use or other consumption
5in this state of household goods for personal use or to aircraft, motor vehicles, boats,
6snowmobiles, mobile homes, manufactured homes, travel trailers, trailers,
7semitrailers and all-terrain vehicles, for personal use, purchased by a
8nondomiciliary of this state outside this state 90 days or more before bringing the
9goods or property into this state in connection with a change of domicile to this state.
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