SB77-SSA1,1094,424
77.92
(4m) "Partnership" has the meaning given in section
761 (a) of the
25internal revenue code, except that "partnership" does not include entities that are
1excluded under the regulations interpreting section
761 (a) of the internal revenue
2code from the operation of all or part of subchapter K of chapter one of the internal
3revenue code.
"Partnership" also includes an entity treated as a partnership under
4section 7701 of the Internal Revenue Code. SB77-SSA1,1094,117
77.93
(5) All natural persons, estates, trusts
, and partnerships
and limited
8liability companies that are engaged in farming. The surcharge is imposed on the
9partnership
or limited liability company, not on its partners
or members, except that
10if a partnership's or company's surcharge is delinquent the partners
or members are
11jointly and severally liable for it.
SB77-SSA1,1094,16
1377.935 Single-owner entities. A single-owner entity that is disregarded as
14a separate entity under ch. 71 is disregarded as a separate entity under this
15subchapter. The owner of that entity shall include the information from the entity
16on the owner's return under this subchapter.
SB77-SSA1,1094,2318
77.96
(5) Each person subject to a surcharge under s. 77.93 shall, on or before
19the due date, including extensions, for filing under ch. 71, file
with the department
20of revenue, on a form prescribed by the department, an accurate statement of its
21gross tax liability or net business income. Payments made after the due date under
22sub. (2) and on or before the due date under this subsection are not delinquent but
23are subject to interest at the rate of 12% per year.
SB77-SSA1,1095,4
177.96
(5m) Persons who owe amounts under this subchapter shall mail or
2deliver those amounts to the department of revenue or, if that department prescribes
3another method of submitting or another destination, those persons shall use that
4other method or submit those amounts to that other destination.
SB77-SSA1,1095,11
677.98 Imposition. A local exposition district under subch. II of ch. 229 may
7impose a tax on the retail sale, except sales for resale, within the district's
8jurisdiction under s. 229.43
; and a city may impose a tax on the retail sale, except
9sales for resale, within the city; of products that are subject to a tax under s. 77.54
10(20) (c) 1. to 3. and not exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m),
11(9), (9a) or (20) (c) 5.
SB77-SSA1,1095,23
1377.981 Rate. The tax under s. 77.98 is imposed
by cities on the sale of taxable
14products at
a rate of up to 0.25% and is imposed by local exposition districts at the
15rate of 0.25% of the gross receipts, except that
the
a district, by a vote of a majority
16of the authorized members of its board of directors, may impose the tax at the rate
17of 0.5% of the gross receipts. A majority of the authorized members of the district's
18board may vote that, if the balance in a special debt service reserve fund of the district
19is less than the requirement under s. 229.50 (5), the tax rate under this subchapter
20is 0.5%. The 0.5% rate shall be effective on the next January 1, April 1, July 1 or
21October 1, and
this the tax
under this subchapter imposed by a local exposition
22district is irrepealable if any bonds issued by the district and secured by the special
23debt service reserve fund are outstanding.
SB77-SSA1,1096,2
177.9815 Exemption. Any retailer whose liability for the tax under this
2subchapter would be less than $5 for a year is exempt from that tax for that year.
SB77-SSA1,1096,144
77.982
(3) From the appropriation under s. 20.835 (4) (gg), the department of
5revenue shall distribute 97% of the taxes collected under this subchapter for each
6district to that district, no later than the end of the month following the end of the
7calendar quarter in which the amounts were collected. The taxes distributed
to
8districts shall be increased or decreased to reflect subsequent refunds, audit
9adjustments and all other adjustments. Interest paid on refunds of the tax
imposed
10by districts under this subchapter shall be paid from the appropriation under s.
1120.835 (4) (gg) at the rate under s. 77.60 (1) (a). Those taxes may be used only for the
12district's debt service on its bond obligations. Any district that receives a report along
13with a payment under this subsection is subject to the duties of confidentiality to
14which the department of revenue is subject under s. 77.61 (5).
SB77-SSA1,1097,316
77.982
(3m) From the appropriation under s. 20.835 (4) (gf), the department
17of revenue shall distribute 97% of the taxes collected under this subchapter for each
18city to that city, no later than the end of the month following the end of the calendar
19quarter in which the amounts were collected. The taxes distributed to cities shall be
20increased or decreased to reflect subsequent refunds, audit adjustments and all
21other adjustments. Interest paid on refunds of the tax imposed by cities under this
22subchapter shall be paid from the appropriation under s. 20.835 (4) (gf) at the rate
23under s. 77.60 (1) (a). Those taxes may be used only for facilities that are owned,
24operated or leased by the city and used primarily for conventions, expositions, trade
25shows, musical or dramatic events or other events involving educational or cultural
1activities. Any city that receives a report along with a payment under this subsection
2is subject to the duties of confidentiality to which the department of revenue is
3subject under s. 77.61 (5).
SB77-SSA1, s. 2410m
4Section 2410m. Subchapter X of chapter 77 [precedes 77.994] of the statutes
5is created to read:
SB77-SSA1,1097,87
Subchapter X
8
Premier resort area taxes
SB77-SSA1,1097,15
977.994 Premier resort area tax. (1) A municipality or a county all of which
10is included in a premier resort area under s. 66.307 may, by ordinance, impose a tax
11at a rate of 0.5% or less of the gross receipts from the sale, lease or rental in the
12municipality or county of goods or services that are taxable under subch. III made
13by businesses that are classified in the standard industrial classification manual,
141987 edition, published by the U.S. office of management and budget, under the
15following industry numbers:
SB77-SSA1,1097,1616
(a) 5331 — Variety stores.
SB77-SSA1,1097,1717
(b) 5399 — Miscellaneous general merchandise stores.
SB77-SSA1,1097,1818
(c) 5441 — Candy, nut and confectionary stores.
SB77-SSA1,1097,1919
(d) 5451 — Dairy product stores.
SB77-SSA1,1097,2020
(e) 5461 — Retail bakeries.
SB77-SSA1,1097,2121
(f) 5541 — Gasoline service stations.
SB77-SSA1,1097,2222
(g) 5812 — Eating places.
SB77-SSA1,1097,2323
(h) 5813 — Drinking places.
SB77-SSA1,1097,2424
(i) 5912 — Drug stores and proprietary stores.
SB77-SSA1,1097,2525
(j) 5921 — Liquor stores.
SB77-SSA1,1098,1
1(k) 5941 — Sporting goods stores and bicycle shops.
SB77-SSA1,1098,22
(L) 5946 — Camera and photographic supply stores.
SB77-SSA1,1098,33
(m) 5947 — Gift, novelty and souvenir shops.
SB77-SSA1,1098,44
(n) 7011 — Hotels and motels.
SB77-SSA1,1098,55
(o) 7032 — Sporting and recreational camps.
SB77-SSA1,1098,66
(p) 7033 — Recreational vehicle parks and campsites.
SB77-SSA1,1098,77
(q) 7948 — Racing, including track operation.
SB77-SSA1,1098,88
(r) 7992 — Public golf courses.
SB77-SSA1,1098,99
(s) 7993 — Coin-operated amusement devices.
SB77-SSA1,1098,1010
(t) 7996 — Amusement parks
SB77-SSA1,1098,1111
(u) 7999 — Amusement and recreational services, not elsewhere classified.
SB77-SSA1,1098,15
12(2) There is imposed a tax at the rate specified by ordinance on the storage, use
13or other consumption in a municipality or county that has imposed a tax under sub.
14(1) of goods or services that are taxable under sub. (1). A receipt that the tax under
15sub. (1) has been paid relieves the buyer of liability for the tax under this subsection.
SB77-SSA1,1098,19
1677.9941 Administration. (1) The ordinance under s. 77.994 is effective on
17January 1, April 1, July 1 or October 1. The municipality or county shall deliver a
18certified copy of that ordinance to the secretary of revenue at least 120 days before
19its effective date.
SB77-SSA1,1098,24
20(2) A municipality or county that imposes a tax under s. 77.994 may, by
21ordinance, change the rate of the tax if the new rate is 0.5% or less. A rate change
22is effective on January 1, April 1, July 1 or October 1. The municipality or county
23shall deliver a certified copy of that ordinance to the secretary of revenue at least 120
24days before its effective date.
SB77-SSA1,1099,4
1(3) A municipality or county that imposes a tax under s. 77.994 may repeal that
2ordinance. A repeal is effective on December 31. The municipality or county shall
3deliver a certified copy of the repeal ordinance to the secretary of revenue at least 60
4days before its effective date.
SB77-SSA1,1099,7
5(4) Sections 77.72 (1), (2) (a) and (3) (a), 77.73, 77.74, 77.75, 77.76 (1), (2) and
6(4), 77.77 (1) and (2), 77.785 (1) and 77.79 as they apply to the taxes under subch. III
7apply to the tax under this subchapter.
SB77-SSA1,1099,25
8(5) From the appropriation under s. 20.835 (4) (gd) the department shall
9distribute 98.5% of the taxes under this subchapter reported for each municipality
10or county that has imposed the tax, minus the municipality's or county's portion of
11the retailers' discounts, to the municipality or county and shall indicate the taxes
12reported by each taxpayer, no later than the end of the 3rd month following the end
13of the calendar quarter in which such amounts were reported. In this subsection, the
14"municipality's or county's portion of the retailers' discount" is the amount
15determined by multiplying the total retailers' discount by a fraction the numerator
16of which is the gross sales and use taxes payable under this subchapter and the
17denominator of which is the sum of the gross state sales and use taxes and the sales
18taxes and use taxes payable under this subchapter. The taxes under this subchapter
19distributed shall be increased or decreased to reflect subsequent refunds, audit
20adjustments and all other adjustments of the taxes under this subchapter previously
21distributed. Interest paid on refunds of sales and use taxes under this subchapter
22shall be paid from the appropriation under s. 20.835 (4) (gd) at the rate paid by this
23state under s. 77.60 (1) (a). Any municipality or county receiving a report under this
24subsection is subject to the duties of confidentiality to which the department of
25revenue is subject under s. 77.61 (5).
SB77-SSA1, s. 2410t
1Section 2410t. Subchapter XI of chapter 77 [precedes 77.995] of the statutes
2is created to read:
SB77-SSA1,1100,54
Subchapter XI
5
state rental vehicle fee
SB77-SSA1,1100,16
677.995 Imposition. There is imposed a fee at the rate of 2% of the gross
7receipts on the rental, but not for rerental and not for rental as a service or repair
8replacement vehicle of Type 1 automobiles, as defined in s. 340.01 (4) (a); of station
9wagons, as defined in s. 340.01 (61); of motor trucks, as defined in s. 340.01 (34); of
10road tractors, as defined in s. 340.01 (53); of truck tractors, as defined in s. 340.01
11(73); of semitrailers, as defined in s. 340.01 (57); of trailers, as defined in s. 340.01
12(71); of motor buses, as defined in s. 340.01 (31); of mobile homes, as defined in s.
13340.01 (29); of motor homes, as defined in s. 340.01 (33m); and of camping trailers,
14as defined in s. 340.01 (6m) by establishments primarily engaged in short-term
15rental of vehicles without drivers, for a period of 30 days or less, unless the sale is
16exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m) or (9a).
SB77-SSA1,1100,19
1777.9951 Administration. (1) The department of revenue shall administer
18the fee under this subchapter and may take any action, conduct any proceeding and
19impose interest and penalties.
SB77-SSA1,1100,24
20(2) Sections 77.51 (4) (a), (b) 1., 2. and 4., (c) 1. to 3. and (d) and (14) (a) to (f),
21(j) and (k), 77.52 (4), (6), (13), (14) and (18), 77.58 (1) to (5) and (7), 77.59, 77.60, 77.61
22(2), (5), (8), (9) and (12) to (14) and 77.62, as they apply to the taxes under subch. III,
23apply to the fee under this subchapter. The renter shall collect the fee under this
24subchapter from the person to whom the vehicle is rented.
SB77-SSA1,1101,4
1(3) Persons who are subject to the fee under this subchapter shall register with
2the department of revenue. Any person who is required to register; including any
3person authorized to act on behalf of a corporation, partnership or other person who
4is required to register; who fails to do so is guilty of a misdemeanor.
SB77-SSA1, s. 2410ts
6Section 2410ts. Subchapter XII of chapter 77 [precedes 77.996] of the statutes
7is created to read:
SB77-SSA1,1101,109
subchapter XII
10
dry cleaning fees
SB77-SSA1,1101,11
1177.996 Definitions. In this subchapter:
SB77-SSA1,1101,12
12(1) "Department" means the department of revenue.
SB77-SSA1,1101,14
13(2) "Dry cleaning facility" means a facility that dry cleans apparel or household
14fabrics for the general public other than the following facilities:
SB77-SSA1,1101,1515
(a) Coin-operated facilities.
SB77-SSA1,1101,1616
(b) Facilities that are located on U.S. military installations.
SB77-SSA1,1101,1717
(c) Industrial laundries.
SB77-SSA1,1101,1818
(d) Commercial laundries.
SB77-SSA1,1101,1919
(e) Linen supply facilities.
SB77-SSA1,1101,2020
(f) Facilities that are located at a prison or other penal institution.
SB77-SSA1,1101,2221
(g) Facilities that are located at a nonprofit hospital or at a nonprofit health
22care institution.
SB77-SSA1,1101,2423
(h) Facilities that are located on property that is owned by the U.S. government
24or by this state.
SB77-SSA1,1102,3
1(3) "Dry cleaning solvent" means a chlorine-based or hydrocarbon-based
2formulation or product that is used as a primary cleaning agent in dry cleaning
3facilities.
SB77-SSA1,1102,8
477.9961 License fee. (1) No person may operate a dry cleaning facility in this
5state unless the person completes and submits to the department a form that the
6department prescribes and pays to the department a fee for each dry cleaning facility
7that the person operates. The fee is equal to 1.8% of the previous year's gross receipts
8from dry cleaning.
SB77-SSA1,1102,14
9(2) Persons who owe a fee under this section shall pay it on or before January
1015. The department shall issue a license to each person who pays the fee and submits
11the form under this section. The license is valid through December 31 of the year
12during which the fee is due. If a dry cleaning facility is sold, the seller may transfer
13the license to the buyer. Each holder of a license under this section shall display it
14prominently in the facility to which it applies.
SB77-SSA1,1102,16
15(3) On or before December 15, the department shall mail to each dry cleaning
16facility of which it is aware a form on which to apply for a license under this section.
SB77-SSA1,1102,19
17(4) Any person who operates a dry cleaning facility and who does not hold a
18license under this section shall pay to the department a penalty of $5 for each day
19that the person operates without a license.
SB77-SSA1,1102,24
2077.9962 Dry cleaning solvents fee. There is imposed on each person who
21sells a dry cleaning solvent to a dry cleaning facility a fee equal to $5 per gallon of
22perchloroethylene sold and 75 cents per gallon of a hydrocarbon-based solvent sold.
23The fees for the previous 3 months are due on January 25, April 25, July 25 and
24October 25.
SB77-SSA1,1103,6
177.9963 Inventory fee. There is imposed on each dry cleaning facility that
2possesses dry cleaning solvents on the effective date of this section .... [revisor inserts
3date], a fee equal to $5 for each gallon of perchloroethylene possessed and 75 cents
4for each gallon of a hydrocarbon-based solvent possessed. On or before the date 30
5days after the effective date of this section .... [revisor inserts date], any person who
6owes a fee under this section shall send that fee to the department.
SB77-SSA1,1103,8
777.9964 Administration. (1) The department shall administer the fees
8under this subchapter.
SB77-SSA1,1103,14
9(2) Except as provided in s. 77.9961 (4), sections 71.74 (1) to (3), (7) and (9),
1071.75 (1), (2), (6), (7), (9) and (10), 71.77 (1) and (4) to (8), 71.78 (1) to (4) and (5) to
11(8), 71.80 (1) (a) and (b), (4) to (6), (8) to (12), (14), (17) and (18), 71.82 (1) and (2) (a)
12and (b), 71.83 (1) (a) 1. and 2. and (b) 1., 2. and 6., (2) (a) 1. to 3. and (b) 1. to 3. and
13(3), 71.87, 71.88, 71.89, 71.90, 71.91 (1) (a), (2) and (4) to (6) and 71.93 as they apply
14to the taxes under ch. 71 apply to the fees under this subchapter.
SB77-SSA1,1103,16
15(3) The department shall deposit all of the revenue that it collects under this
16subchapter in the fund under s. 25.48.
SB77-SSA1,1103,17
1777.9965 Sunset. This subchapter does not apply after June 30, 2032.
SB77-SSA1, s. 2410tw
18Section 2410tw. Subchapter XIII of chapter 77 [precedes 77.997] of the
19statutes is created to read:
SB77-SSA1,1103,2221
Subchapter xIII
22
Tax on adult entertainment
SB77-SSA1,1104,2
2377.997 Definition. In this subchapter, "adult entertainment products and
24services" means products and services, not including magazines and motion pictures
1but including admission to a strip club, that are harmful to children, as defined in
2s. 948.11 (1) (b).