AB1085: Bill Text

AB1085, s. 21 Section 21. 66.0435 (3) (c) 1. c. of the statutes is amended to read:

AB1085,9,25 66.0435 (3) (c) 1. c. The value of each mobile home unit, determined under subd. 1. b., shall be multiplied by the general property gross tax rate, less any credit rate for the property tax relief credit, established on the preceding year's assessment of general property.

AB1085, s. 22 Section 22. 66.0435 (3) (c) 1. d. of the statutes is amended to read:

AB1085,10,6 66.0435 (3) (c) 1. d. The total annual parking permit fee, computed under subd. 1. c., shall be divided by 12 and shall represent the monthly mobile home parking municipal permit fee.

AB1085, s. 23 Section 23. 66.0435 (3) (c) 2. of the statutes is amended to read:

AB1085,10,20 66.0435 (3) (c) 2. The monthly parking municipal permit fee is applicable to mobile homes units moving into the tax district any time during the year. The park community operator shall furnish information to the tax district clerk and the assessor on mobile homes units added to the park community within 5 days after their arrival, on forms prescribed by the department of revenue. As soon as the assessor receives the notice of an addition of a mobile home unit to a park community, the assessor shall determine its fair market value and notify the clerk of that determination. The clerk shall equate the fair market value established by the assessor and shall apply the appropriate tax rate, divide the annual parking permit fee thus determined by 12 and notify the mobile home unit owner of the monthly fee to be collected from the mobile home unit owner. Liability for payment of the fee begins on the first day of the next succeeding month and continues for the months in which the mobile home unit remains in the tax district.

AB1085, s. 24 Section 24. 66.0435 (3) (c) 3. of the statutes is amended to read:

AB1085,10,24 66.0435 (3) (c) 3. A new monthly parking municipal permit fee and a new valuation shall be established each January and shall continue for that calendar year.

AB1085, s. 25 Section 25. 66.0435 (3) (c) 5. and 6. of the statutes are amended to read:

AB1085,11,4 66.0435 (3) (c) 5. The monthly parking municipal permit fee shall be paid by the mobile home unit owner to the local taxing authority on or before the 10th of the month following the month for which the parking monthly municipal permit fee is due.

AB1085,11,12 6. The licensee of a park community is liable for the monthly parking municipal permit fee for any mobile home unit occupying space in the park community as well as the owner and occupant of the mobile home occupying space each such unit, except that the licensee is not liable until the licensing authority has failed, in an action under ch. 799, to collect the fee from the owner and occupant of the unit. A municipality, by ordinance, may require the mobile home park community operator to collect the monthly parking municipal permit fee from the mobile home unit owner.

AB1085, s. 26 Section 26. 66.0435 (3) (c) 7. of the statutes is repealed.

AB1085, s. 27 Section 27. 66.0435 (3) (c) 8. of the statutes is amended to read:

AB1085,11,24 66.0435 (3) (c) 8. The credit under s. 79.10 (9) (bm), as it applies to the principal dwelling on a parcel of taxable property, applies to the estimated fair market value of a mobile home unit that is the principal dwelling of the owner. The owner of the mobile home unit shall file a claim for the credit with the treasurer of the municipality in which the property is located. To obtain the credit under s. 79.10 (9) (bm), the owner shall attest on the claim that the mobile home unit is the owner's principal dwelling. The treasurer shall reduce the owner's parking monthly municipal permit fee by the amount of any allowable credit. The treasurer shall furnish notice of all claims for credits filed under this subdivision to the department of revenue as provided under s. 79.10 (1m).

AB1085, s. 28 Section 28. 66.0435 (3) (c) 9. of the statutes is created to read:

AB1085,12,3 66.0435 (3) (c) 9. No monthly municipal permit fee may be imposed on a financial institution, as defined in s. 69.30 (1) (b), that relates to a vacant unit that has been repossessed by the financial institution.

AB1085, s. 29 Section 29. 66.0435 (3) (d) to (f) of the statutes are amended to read:

AB1085,12,6 66.0435 (3) (d) This section does not apply to a mobile home park community that is owned and operated by any county under the provisions of s. 59.52 (16) (b).

AB1085,12,14 (e) If a mobile home unit is permitted by local ordinance to be located outside of a licensed park community, the monthly parking municipal permit fee shall be paid by the owner of the land on which it stands, and the owner of the land shall comply with the reporting requirements of par. (c). The owner of the land may collect the fee from the owner of the mobile home unit and, on or before January 10 and on or before July 10, shall transmit to the taxation district all fees owed for the 6 months ending on the last day of the month preceding the month when the transmission is required.

AB1085,12,16 (f) Nothing in this subsection prohibits the regulation by local ordinance of a mobile home park community.

AB1085, s. 30 Section 30. 66.0435 (3m) of the statutes is amended to read:

AB1085,12,21 66.0435 (3m) Park Community operator reimbursement. A park community operator who is required by municipal ordinance to collect the collects a monthly parking municipal permit fee from the mobile home a unit owner may deduct, for administrative expenses, 2% 2 percent of the monthly fees collected.

AB1085, s. 31 Section 31. 66.0435 (4) (intro.) of the statutes is amended to read:

AB1085,13,2 66.0435 (4) Application for license. (intro.) Original application for mobile home park a community license shall be filed with the clerk of the licensing authority. Applications shall be in writing, signed by the applicant and shall contain the following:

AB1085, s. 32 Section 32. 66.0435 (4) (b) of the statutes is amended to read:

AB1085,13,5 66.0435 (4) (b) The location and legal description of the mobile home park community.

AB1085, s. 33 Section 33. 66.0435 (4) (c) of the statutes is amended to read:

AB1085,13,7 66.0435 (4) (c) The complete plan of the park community.

AB1085, s. 34 Section 34. 66.0435 (5) of the statutes is repealed.

AB1085, s. 35 Section 35. 66.0435 (8) of the statutes is amended to read:

AB1085,13,19 66.0435 (8) Distribution of fees. The licensing authority may retain 10% 10 percent of the monthly parking municipal permit fees collected in each month, without reduction for any amounts deducted under sub. (3m), to cover the cost of administration. The licensing authority shall pay to the school district in which the park community is located, within 20 days after the end of each month, such proportion of the remainder of the fees collected in the preceding month as the ratio of the most recent property tax levy for school purposes bears to the total tax levy for all purposes in the licensing authority. If the park community is located in more than one school district, each district shall receive a share in the proportion that its property tax levy for school purposes bears to the total school tax levy.

AB1085, s. 36 Section 36. 66.0435 (9) of the statutes is amended to read:

AB1085,14,5 66.0435 (9) Municipalities; parking monthly municipal permit fees on mobile homes and recreational vehicles. A licensing authority may assess parking monthly municipal permit fees at the rates under this section on mobile homes, as defined in s. 70.111 (19) and recreational vehicles, as defined in s. 340.01 (48r), except mobile homes or recreational vehicles which that are located in campgrounds licensed under s. 254.47, mobile homes that constitute improvements to real property under s. 70.043 (1), and mobile homes or recreational vehicles which that are located on land where the principal residence of the owner of the mobile home or recreational vehicle is located, regardless of whether the mobile home or recreational vehicle is occupied during all or part of any calendar year.

AB1085, s. 37 Section 37. 66.0809 (3) of the statutes is amended to read:

AB1085,15,18 66.0809 (3) Except as provided in subs. (4) and (5), on October 15 in each year notice shall be given to the owner or occupant of all lots or parcels of real estate to which utility service has been furnished prior to October 1 by a public utility operated by a town, city or village and payment for which is owing and in arrears at the time of giving the notice. The department in charge of the utility shall furnish the treasurer with a list of the lots or parcels of real estate for which utility service charges are in arrears, and the notice shall be given by the treasurer, unless the governing body of the city, village or town authorizes notice to be given directly by the department. The notice shall be in writing and shall state the amount of arrears, including any penalty assessed pursuant to the rules of the utility; that unless the amount is paid by November 1 a penalty of 10% 10 percent of the amount of arrears will be added; and that unless the arrears, with any added penalty, are paid by November 15, the arrears and penalty will be levied as a tax against the lot or parcel of real estate to which utility service was furnished and for which payment is delinquent. The notice may be served by delivery to either the owner or occupant personally, or by letter addressed to the owner or occupant at the post-office address of the lot or parcel of real estate. On November 16 the officer or department issuing the notice shall certify and file with the clerk a list of all lots or parcels of real estate, giving the legal description, for which notice of arrears was given and for which arrears remain unpaid, stating the amount of arrears and penalty. Each delinquent amount, including the penalty, becomes a lien upon the lot or parcel of real estate to which the utility service was furnished and payment for which is delinquent, and the clerk shall insert the delinquent amount and penalty as a tax against the lot or parcel of real estate. All proceedings in relation to the collection of general property taxes and to the return and sale of property for delinquent taxes apply to the tax if it is not paid within the time required by law for payment of taxes upon real estate. Under this subsection, if an arrearage is for utility service furnished and metered by the utility directly to a manufactured home or mobile home unit in a licensed manufactured and mobile home park community, the notice shall be given to the owner of the manufactured home or mobile home unit and the delinquent amount becomes a lien on the manufactured home or mobile home unit rather than a lien on the parcel of real estate on which the manufactured home or mobile home unit is located. A lien on a manufactured home or mobile home unit may be enforced using the procedures under s. 779.48 (2). This subsection does not apply to arrearages collected using the procedure under s. 66.0627. In this subsection, "metered" means the use of any method to ascertain the amount of service used or the use of a flat rate billing method.

AB1085, s. 38 Section 38. 66.1019 (2) of the statutes is amended to read:

AB1085,15,23 66.1019 (2) Manufactured building Modular home code. Ordinances enacted by any county, city, village or town relating to the on-site inspection of the installation of manufactured buildings modular homes shall conform to subch. III of ch. 101.

AB1085, s. 39 Section 39. 70.043 of the statutes is amended to read:

AB1085,16,6 70.043 Mobile homes and manufactured homes. (1) A mobile home, as defined in s. 66.0435 (1) (d) 101.91 (10), or a manufactured home, as defined in s. 101.91 (2), is an improvement to real property if it is connected to utilities and is set upon a foundation upon land which is owned by the mobile home or manufactured home owner. In this section, a mobile home or manufactured home is "set upon a foundation" if it is off its wheels and is set upon some other support.

AB1085,16,11 (2) A mobile home, as defined in s. 66.0435 (1) (d) 101.91 (10), or a manufactured home, as defined in s. 101.91 (2), is personal property if the land upon which it is located is not owned by the mobile home or manufactured home owner or if the mobile home or manufactured home is not set upon a foundation or connected to utilities.

AB1085, s. 40 Section 40. 70.111 (19) (title) of the statutes is amended to read:

AB1085,16,13 70.111 (19) (title) Camping trailers and recreational mobile homes vehicles.

AB1085, s. 41 Section 41. 70.111 (19) (b) of the statutes is amended to read:

AB1085,16,17 70.111 (19) (b) Mobile homes Recreational vehicles, as defined in s. 66.0435 340.01 (48r), that are no larger than 400 square feet and that are used primarily as temporary living quarters for recreational, camping, travel or seasonal purposes.

AB1085, s. 42 Section 42. 70.112 (7) of the statutes is amended to read:

AB1085,16,21 70.112 (7) Mobile homes and manufactured homes. Every mobile home unit, as defined in s. 66.0435 (1) (j), that is subject to a monthly parking municipal permit fee under s. 66.0435 (3).

AB1085, s. 43 Section 43. 71.07 (6e) (a) 5. of the statutes, as affected by 2005 Wisconsin Act 72, is amended to read:

AB1085,17,15 71.07 (6e) (a) 5. "Property taxes" means real and personal property taxes, exclusive of special assessments, delinquent interest, and charges for service, paid by a claimant, and the claimant's spouse if filing a joint return, on the eligible veteran's or unremarried surviving spouse's principal dwelling in this state during the taxable year for which credit under this subsection is claimed, less any property taxes paid which are properly includable as a trade or business expense under section 162 of the Internal Revenue Code. If the principal dwelling on which the taxes were paid is owned by 2 or more persons or entities as joint tenants or tenants in common or is owned by spouses as marital property, "property taxes" is that part of property taxes paid that reflects the ownership percentage of the claimant, except that this limitation does not apply to spouses who file a joint return. If the principal dwelling is sold during the taxable year, the "property taxes" for the seller and buyer shall be the amount of the tax prorated to each in the closing agreement pertaining to the sale or, if not so provided for in the closing agreement, the tax shall be prorated between the seller and buyer in proportion to months of their respective ownership. "Property taxes" includes monthly parking municipal permit fees in respect to a principal dwelling collected under s. 66.0435 (3) (c).

AB1085, s. 44 Section 44. 71.07 (9) (a) 3. of the statutes is amended to read:

AB1085,18,6 71.07 (9) (a) 3. "Property taxes" means real and personal property taxes, exclusive of special assessments, delinquent interest and charges for service, paid by a claimant on the claimant's principal dwelling during the taxable year for which credit under this subsection is claimed, less any property taxes paid which are properly includable as a trade or business expense under section 162 of the internal revenue code Internal Revenue Code. If the principal dwelling on which the taxes were paid is owned by 2 or more persons or entities as joint tenants or tenants in common or is owned by spouses as marital property, "property taxes" is that part of property taxes paid that reflects the ownership percentage of the claimant. If the principal dwelling is sold during the taxable year the "property taxes" for the seller and buyer shall be the amount of the tax prorated to each in the closing agreement pertaining to the sale or, if not so provided for in the closing agreement, the tax shall be prorated between the seller and buyer in proportion to months of their respective ownership. "Property taxes" includes monthly parking municipal permit fees in respect to a principal dwelling collected under s. 66.0435 (3) (c).

AB1085, s. 45 Section 45. 71.07 (9) (a) 4. of the statutes is amended to read:

AB1085,18,19 71.07 (9) (a) 4. "Rent constituting property taxes" means 25% 25 percent of rent if heat is not included, or 20% 20 percent of rent if heat is included, paid during the taxable year for which credit is claimed under this subsection, at arm's length, for the use of a principal dwelling and contiguous land, excluding any payment for domestic, food, medical or other services which are unrelated to use of the dwelling as housing, less any rent paid that is properly includable as a trade or business expense under the internal revenue code. "Rent" includes space rental paid to a landlord for parking a mobile home or manufactured home. Rent shall be apportioned among the occupants of a principal dwelling according to their respective contribution to the total amount of rent paid. "Rent" does not include rent paid for the use of housing which was exempt from property taxation, except housing for which payments in lieu of taxes were made under s. 66.1201 (22).

AB1085, s. 46 Section 46. 71.52 (2) of the statutes is amended to read:

AB1085,19,18 71.52 (2) "Gross rent" means rental paid at arm's length, solely for the right of occupancy of a homestead. "Gross rent" does not include, whether expressly set out in the rental agreement or not, charges for any medical services; other personal services such as laundry, transportation, counseling, grooming, recreational and therapeutic services; shared living expenses, including but not limited to food, supplies and utilities unless utility payments are included in the gross rent paid to the landlord; and food furnished by the landlord as a part of the rental agreement. "Gross rent" includes the rental paid to a landlord for parking of a mobile home or manufactured home, exclusive of any charges for food furnished by the landlord as a part of the rental agreement, plus parking monthly municipal permit fees paid under s. 66.0435 (3) (c) for a rented mobile home or manufactured home. If a homestead is an integral part of a multipurpose or multidwelling building, "gross rent" is the percentage of the gross rent on that part of the multipurpose or multidwelling building occupied by the household as a principal residence plus the same percentage of the gross rent on the land surrounding it, not exceeding one acre, that is reasonably necessary for use of the multipurpose or multidwelling building as a principal residence, except as the limitations under s. 71.54 (2) (b) apply. If the homestead is part of a farm, "gross rent" is the rent on up to 120 acres of the land contiguous to the claimant's principal residence plus the rent on all improvements to real property on that land, except as the limitations under s. 71.54 (2) (b) apply. If a claimant and persons who are not members of the claimant's household reside in a homestead, the claimant's "gross rent" is the gross rent paid by the claimant to the landlord for the homestead.

AB1085, s. 47 Section 47. 71.52 (7) of the statutes is amended to read:

AB1085,21,17 71.52 (7) "Property taxes accrued" means real or personal property taxes or monthly parking municipal permit fees under s. 66.0435 (3) (c), exclusive of special assessments, delinquent interest and charges for service, levied on a homestead owned by the claimant or a member of the claimant's household. "Real or personal property taxes" means those levied under ch. 70, less the tax credit, if any, afforded in respect of such property by s. 79.10. If a homestead is owned by 2 or more persons or entities as joint tenants or tenants in common or is owned as marital property or survivorship marital property and one or more such persons, entities or owners is not a member of the claimant's household, property taxes accrued is that part of property taxes accrued levied on such homestead, reduced by the tax credit under s. 79.10, that reflects the ownership percentage of the claimant and the claimant's household, except that if a homestead is owned by 2 or more natural persons or if 2 or more natural persons have an interest in a homestead, one or more of whom is not a member of the claimant's household, and the claimant has a present interest, as that term is used in s. 700.03 (1), in the homestead and is required by the terms of a will that transferred the homestead or interest in the homestead to the claimant to pay the entire amount of property taxes levied on the homestead, property taxes accrued is property taxes accrued levied on such homestead, reduced by the tax credit under s. 79.10. A marital property agreement or unilateral statement under ch. 766 has no effect in computing property taxes accrued for a person whose homestead is not the same as the homestead of that person's spouse. For purposes of this subsection, property taxes are "levied" when the tax roll is delivered to the local treasurer for collection. If a homestead is sold or purchased during the calendar year of the levy, the property taxes accrued for the seller and the buyer are the amount of the tax levy prorated to each in proportion to the periods of time each both owned and occupied the homestead during the year to which the claim relates. The seller may use the closing agreement pertaining to the sale of the homestead, the property tax bill for the year before the year to which the claim relates or the property tax bill for the year to which the claim relates as the basis for computing property taxes accrued, but those taxes are allowable only for the portion of the year during which the seller owned and occupied the sold homestead. If a household owns and occupies 2 or more homesteads in the same calendar year, property taxes accrued is the sum of the prorated property taxes accrued attributable to the household for each of such homesteads. If the household owns and occupies the homestead for part of the calendar year and rents a homestead for part of the calendar year, it may include both the proration of taxes on the homestead owned and rent constituting property taxes accrued with respect to the months the homestead is rented in computing the amount of the claim under s. 71.54 (1). If a homestead is an integral part of a multipurpose or multidwelling building, property taxes accrued are the percentage of the property taxes accrued on that part of the multipurpose or multidwelling building occupied by the household as a principal residence plus that same percentage of the property taxes accrued on the land surrounding it, not exceeding one acre, that is reasonably necessary for use of the multipurpose or multidwelling building as a principal residence, except as the limitations of s. 71.54 (2) (b) apply. If the homestead is part of a farm, property taxes accrued are the property taxes accrued on up to 120 acres of the land contiguous to the claimant's principal residence and include the property taxes accrued on all improvements to real property located on such land, except as the limitations of s. 71.54 (2) (b) apply.

AB1085, s. 48 Section 48. 77.51 (4) (b) 7. of the statutes is amended to read:

AB1085,21,24 77.51 (4) (b) 7. For the sale of a manufactured building modular home, as defined in s. 101.71 (6), or a manufactured home, as defined in s. 101.91 (2); at the retailer's option, except that after a retailer chooses an option, the retailer may not use the other option for other sales without the department's written approval; either 35% 35 percent of the gross receipts or an amount equal to the gross receipts minus the cost of the materials that become an ingredient or component part of the building.

AB1085, s. 49 Section 49. 77.51 (13) (am) of the statutes is amended to read:

AB1085,22,4 77.51 (13) (am) Any person making any retail sale of a motor vehicle, aircraft, snowmobile, mobile home not exceeding 45 feet in length recreational vehicle, trailer, semitrailer, all-terrain vehicle or boat registered or titled, or required to be registered or titled, under the laws of this state or of the United States.

AB1085, s. 50 Section 50. 77.51 (15) (b) 6. of the statutes is amended to read:

AB1085,22,11 77.51 (15) (b) 6. For the sale of a manufactured building modular home, as defined in s. 101.71 (6), or a manufactured home, as defined in s. 101.91 (2); at the retailer's option, except that after a retailer chooses an option, the retailer may not use the other option for other sales without the department's written approval; either 35% 35 percent of the sales price or an amount equal to the sales price minus the cost of the materials that become an ingredient or component part of the building.

AB1085, s. 51 Section 51. 77.52 (2) (a) 1. of the statutes is amended to read:

AB1085,23,8 77.52 (2) (a) 1. The furnishing of rooms or lodging to transients by hotelkeepers, motel operators and other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for use of the accommodations. In this subdivision, "transient" means any person residing for a continuous period of less than one month in a hotel, motel or other furnished accommodations available to the public. In this subdivision, "hotel" or "motel" means a building or group of buildings in which the public may obtain accommodations for a consideration, including, without limitation, such establishments as inns, motels, tourist homes, tourist houses or courts, lodging houses, rooming houses, summer camps, apartment hotels, resort lodges and cabins and any other building or group of buildings in which accommodations are available to the public, except accommodations, including mobile homes as defined in s. 66.0435 (1) (d) 101.91 (10), manufactured homes as defined in s. 101.91 (2), and recreational vehicles as defined in s. 340.01 (48r), rented for a continuous period of more than one month and accommodations furnished by any hospitals, sanatoriums, or nursing homes, or by corporations or associations organized and operated exclusively for religious, charitable or educational purposes provided that no part of the net earnings of such corporations and associations inures to the benefit of any private shareholder or individual. In this subdivision, "one month" means a calendar month or 30 days, whichever is less, counting the first day of the rental and not counting the last day of the rental.

AB1085, s. 52 Section 52. 77.53 (17) of the statutes is amended to read:

AB1085,23,18 77.53 (17) This section does not apply to tangible personal property purchased outside this state, other than motor vehicles, boats, snowmobiles, mobile homes not exceeding 45 feet in length recreational vehicles, trailers, semitrailers, all-terrain vehicles and airplanes registered or titled or required to be registered or titled in this state, which is brought into this state by a nondomiciliary for the person's own storage, use or other consumption while temporarily within this state when such property is not stored, used or otherwise consumed in this state in the conduct of a trade, occupation, business or profession or in the performance of personal services for wages or fees.

AB1085, s. 53 Section 53. 77.53 (18) of the statutes is amended to read:

AB1085,23,25 77.53 (18) This section does not apply to the storage, use or other consumption in this state of household goods for personal use or to aircraft, motor vehicles, boats, snowmobiles, mobile homes, manufactured homes, recreational vehicles, trailers, semitrailers and all-terrain vehicles, for personal use, purchased by a nondomiciliary of this state outside this state 90 days or more before bringing the goods or property into this state in connection with a change of domicile to this state.

AB1085, s. 54 Section 54. 77.54 (7) (b) (intro.) of the statutes is amended to read:

AB1085,24,8 77.54 (7) (b) (intro.) If the item transferred is a motor vehicle, snowmobile, mobile home not exceeding 45 feet in length recreational vehicle, trailer, semitrailer, all-terrain vehicle or aircraft and the item is registered or titled, or required to be registered or titled, in this state or if the item is a boat that is registered or titled, or required to be registered or titled, in this state or under the laws of the United States, the exemption under par. (a) applies only if all of the following conditions are fulfilled:

AB1085, s. 55 Section 55. 77.54 (36) of the statutes is amended to read:

AB1085,24,14 77.54 (36) The gross receipts from the rental for a continuous period of one month or more of a mobile home, as defined in s. 66.0435 (1) (d) 101.91 (10), or a manufactured home, as defined in s. 101.91 (2), that is used as a residence. In this subsection, "one month" means a calendar month or 30 days, whichever is less, counting the first day of the rental and not counting the last day of the rental.

AB1085, s. 56 Section 56. 77.61 (1) (a) of the statutes is amended to read:

AB1085,24,19 77.61 (1) (a) No motor vehicle, boat, snowmobile, mobile home not exceeding 45 feet in length recreational vehicle, trailer, semitrailer, all-terrain vehicle or aircraft shall be registered or titled in this state unless the registrant presents proof that the sales or use taxes imposed by this subchapter have been paid.

AB1085, s. 57 Section 57. 77.61 (1) (c) of the statutes is amended to read:

AB1085,25,5 77.61 (1) (c) In the case of motor vehicles, boats, snowmobiles, mobile homes not exceeding 45 feet in length recreational vehicles, trailers, semitrailers, all-terrain vehicles or aircraft registered or titled, or required to be registered or titled, in this state purchased from persons who are not Wisconsin boat, trailer or semitrailer dealers, licensed Wisconsin aircraft, motor vehicle or mobile home recreational vehicle dealers or registered Wisconsin snowmobile or all-terrain vehicle dealers, the purchaser shall file a sales tax return and pay the tax prior to registering or titling the motor vehicle, boat, snowmobile, mobile home not exceeding 45 feet in length, trailer recreational vehicle, semitrailer, all-terrain vehicle or aircraft in this state.

AB1085, s. 58 Section 58. 77.71 (4) of the statutes is amended to read:

AB1085,25,16 77.71 (4) An excise tax is imposed at the rate of 0.5% 0.5 percent in the case of a county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales price upon every person storing, using or otherwise consuming a motor vehicle, boat, snowmobile, mobile home not exceeding 45 feet in length recreational vehicle, trailer, semitrailer, all-terrain vehicle or aircraft, if that property must be registered or titled with this state and if that property is to be customarily kept in a county that has in effect an ordinance under s. 77.70 or in a special district that has in effect a resolution under s. 77.705 or 77.706, except that if the buyer has paid a similar local sales tax in another state on a purchase of the same property that tax shall be credited against the tax under this subsection.

AB1085, s. 59 Section 59. 77.78 of the statutes is amended to read:

AB1085,25,24 77.78 Registration. No motor vehicle, boat, snowmobile, mobile home not exceeding 45 feet in length recreational vehicle, trailer, semitrailer, all-terrain vehicle or aircraft that is required to be registered by this state may be registered or titled by this state unless the registrant files a sales and use tax report and pays the county tax and special district tax at the time of registering or titling to the state agency that registers or titles the property. That state agency shall transmit those tax revenues to the department of revenue.

AB1085, s. 60 Section 60. 77.785 (2) of the statutes is amended to read:

AB1085,26,5 77.785 (2) Prior to registration or titling, boat, all-terrain vehicle, trailer and semi-trailer dealers and licensed aircraft, motor vehicle, mobile home manufactured home, recreational vehicle, and snowmobile dealers shall collect the taxes under this subchapter on sales of items under s. 77.71 (4). The dealer shall remit those taxes to the department of revenue along with payments of the taxes under subch. III.

AB1085, s. 61 Section 61. 77.995 (2) of the statutes, as affected by 2005 Wisconsin Act 25, is amended to read:

AB1085,26,16 77.995 (2) There is imposed a fee at the rate of 5% 5 percent of the gross receipts on the rental, but not for rerental and not for rental as a service or repair replacement vehicle of Type 1 automobiles, as defined in s. 340.01 (4) (a); of mobile homes, as defined in s. 340.01 (29); of recreational vehicles, as defined in s. 340.01 (48r); of motor homes, as defined in s. 340.01 (33m); and of camping trailers, as defined in s. 340.01 (6m) by establishments primarily engaged in short-term rental of vehicles without drivers, for a period of 30 days or less, unless the sale is exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m) or (9a). There is also imposed a fee at the rate of 5% 5 percent of the gross receipts on the rental of limousines.

AB1085, s. 62 Section 62. 79.03 (3) (b) 4. a. of the statutes is amended to read:

AB1085,27,2 79.03 (3) (b) 4. a. "Local general purpose taxes" means the portion of tax increments collected for payment to a municipality under s. 66.1105 which is attributable to that municipality's own levy, the portion of environmental remediation tax increments collected for payment to a municipality or county under s. 66.1106 that is attributable to that municipality's or county's own levy, general property taxes, excluding taxes for a county children with disabilities education board, collected to finance the general purpose government unit, property taxes collected for sewage and sanitary districts, mobile home monthly municipal permit fees under s. 66.0435 (3), the proceeds of county sales and use taxes and municipal and county vehicle registration fees under s. 341.35 (1).

AB1085, s. 63 Section 63. 100.21 (1) (a) of the statutes is amended to read:

AB1085,27,7 100.21 (1) (a) "Dwelling unit" means a dwelling, as defined under s. 101.61, a manufactured building modular home, as defined under s. 101.71 (6), a manufactured home, as defined under s. 101.91 (2), or a multifamily dwelling, as defined under s. 101.971 (2).

AB1085, s. 64 Section 64. Subchapter III (title) of chapter 101 [precedes 101.70] of the statutes is amended to read: