Amendment MR8 SA1-AB1

AB1-SA1,140,12 77.61 (11) Any city, village or town clerk or other official whose duty it is to issue licenses or permits to engage in a business involving the sale at retail of tangible personal property or items or property under s. 77.52 (1) (b) or (c) subject to tax under this subchapter, or the furnishing of services so subject to tax, shall, before issuing such license or permit, require proof that the person to whom such license or permit is to be issued is the holder of a seller's permit or is registered to collect, report, and remit use tax under this subchapter or has been informed by an employee of the department that the department will issue a seller's permit to that person or register that person to collect, report, and remit use tax.

AB1-SA1, s. 9ri Section 9ri. 77.61 (16) of the statutes is created to read:

AB1-SA1,140,16 77.61 (16) Any person who remits taxes and files returns under this subchapter may designate an agent, as defined in s. 77.524 (1) (ag), to remit such taxes and file such returns with the department in a manner prescribed by the department.

AB1-SA1, s. 9rj Section 9rj. 77.61 (17) of the statutes is created to read:

AB1-SA1,140,23 77.61 (17) With regard to services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property and property and items specified under s. 77.52 (1) (b) and (c), an increase in the tax rate applies to the first billing period beginning on or after the rate increase's effective date and a decrease in the tax rate applies to bills that are rendered on or after the rate decrease's effective date.

AB1-SA1, s. 9rk Section 9rk. 77.63 of the statutes is repealed and recreated to read:

AB1-SA1,141,5 77.63 Collection compensation. The following persons may retain a portion of sales and use taxes collected on retail sales under this subchapter and subch. V in an amount determined by the department and by contracts that the department enters into jointly with other states as a member state of the streamlined sales tax governing board pursuant to the agreement, as defined in s. 77.65 (2) (a):

AB1-SA1,141,6 (1) A certified service provider.

AB1-SA1,141,8 (2) A seller that uses a certified automated system, as defined in s. 77.524 (1) (am).

AB1-SA1,141,19 (3) A seller that sells tangible personal property, items or property under s. 77.52 (1) (b) or (c), or taxable services in at least 5 states that are signatories to the agreement, as defined in s. 77.65 (2) (a); that has total annual sales revenue of at least $500,000,000; that has a proprietary system that calculates the amount of tax owed to each taxing jurisdiction in which the seller sells tangible personal property, items or property under s. 77.52 (1) (b) or (c), or taxable services; and that has entered into a performance agreement with the states that are signatories to the agreement, as defined in s. 77.65 (2) (a). For purposes of this subsection, "seller" includes an affiliated group of sellers using the same proprietary system to calculate the amount of tax owed in each taxing jurisdiction in which the sellers sell tangible personal property, items or property under s. 77.52 (1) (b) or (c), or taxable services.

AB1-SA1, s. 9rL Section 9rL. 77.65 (2) (a) of the statutes is amended to read:

AB1-SA1,141,22 77.65 (2) (a) "Agreement" means the streamlined sales and use tax agreement, including amendments to the agreement.

AB1-SA1, s. 9rm Section 9rm. 77.65 (2) (c) of the statutes is repealed.

AB1-SA1, s. 9rn Section 9rn. 77.65 (2) (e) of the statutes is amended to read:

AB1-SA1,142,2 77.65 (2) (e) "Seller" means any person who sells, leases, or rents tangible personal property, items or property under s. 77.52 (1) (b) or (c), or services.

AB1-SA1, s. 9ro Section 9ro. 77.65 (2) (f) of the statutes is amended to read:

AB1-SA1,142,5 77.65 (2) (f) "State" means any state of the United States and, the District of Columbia, and the Commonwealth of Puerto Rico.

AB1-SA1, s. 9rp Section 9rp. 77.65 (4) (fm) of the statutes is created to read:

AB1-SA1,142,11 77.65 (4) (fm) Provide that a seller who registers with the central electronic registration system under par. (f) may cancel the registration at any time, as provided under uniform procedures adopted by the governing board of the states that are signatories to the agreement, but is required to remit any Wisconsin taxes collected pursuant to the agreement to the department.

AB1-SA1, s. 9rq Section 9rq. 77.66 of the statutes is amended to read:

AB1-SA1,142,19 77.66 Certification for collection of sales and use tax. The secretary of revenue shall determine and periodically certify to the secretary of administration the names of persons, and affiliates, as defined in s. 16.70 (1b), of persons, who make sales of tangible personal property, items or property under s. 77.52 (1) (b) and (c), and taxable services that are subject to the taxes imposed under this subchapter but who are not registered to collect and remit such taxes to the department or, if registered, do not collect and remit such taxes.

AB1-SA1, s. 9rr Section 9rr. 77.67 of the statutes is created to read:

AB1-SA1,142,24 77.67 Amnesty for new registrants. (1) A seller is not liable for uncollected and unpaid taxes, including penalties and interest, imposed under this subchapter and subch. V on sales made to purchasers in this state before the seller registers under par. (a), if all of the following apply:

AB1-SA1,143,4 (a) The seller registers with the department, in a manner that the department prescribes, to collect and remit the taxes imposed under this subchapter and subch. V on sales to purchasers in this state in accordance with the agreement, as defined in s. 77.65 (2) (a).

AB1-SA1,143,7 (b) The seller registers under par. (a) no later than 365 days after the effective date of this state's participation in the agreement under s. 77.65 (2) (a), as determined by the department.

AB1-SA1,143,11 (c) The seller was not registered to collect and remit the taxes imposed under this subchapter and subch. V during the 365 consecutive days immediately before the effective date of this state's participation in the agreement under s. 77.65 (2) (a), as determined by the department.

AB1-SA1,143,16 (d) The seller has not received a notice of the commencement of an audit from the department or, if the seller has received a notice of the commencement of an audit from the department, the audit has been fully resolved, including any related administrative and judicial processes, at the time that the seller registers under par. (a).

AB1-SA1,143,18 (e) The seller has not committed or been involved in a fraud or an intentional misrepresentation of a material fact.

AB1-SA1,143,21 (f) The seller collects and remits the taxes imposed under this subchapter and subch. V on sales to purchasers in this state for at least 3 consecutive years after the date on which the seller's collection obligation begins

AB1-SA1,143,23 (2) Subsection (1) does not apply to taxes imposed under this subchapter and subch. V that are due from the seller for purchases made by the seller.

AB1-SA1, s. 9rs Section 9rs. 77.70 of the statutes is amended to read:

AB1-SA1,144,11 77.70 Adoption by county ordinance. Any county desiring to impose county sales and use taxes under this subchapter may do so by the adoption of an ordinance, stating its purpose and referring to this subchapter. The county sales and use taxes may be imposed only for the purpose of directly reducing the property tax levy and only in their entirety as provided in this subchapter. That ordinance shall be effective on the first day of January, the first day of April, the first day of July or the first day of October. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 60 120 days before the effective date of the repeal.

AB1-SA1, s. 9rt Section 9rt. 77.705 of the statutes is amended to read:

AB1-SA1,144,21 77.705 Adoption by resolution; baseball park district. A local professional baseball park district created under subch. III of ch. 229, by resolution under s. 229.68 (15), may impose a sales tax and a use tax under this subchapter at a rate of no more than 0.1% of the gross receipts or sales price or purchase price. Those taxes may be imposed only in their entirety. The resolution shall be effective on the first day of the first month January 1, April 1, July 1, or October 1 that begins at least 30 120 days after the adoption of the resolution. Any moneys transferred from the appropriation account under s. 20.566 (1) (gd) to the appropriation account under s. 20.835 (4) (gb) shall be used exclusively to retire the district's debt.

AB1-SA1, s. 9rv Section 9rv. 77.706 of the statutes is amended to read:

AB1-SA1,145,8 77.706 Adoption by resolution; football stadium district. A local professional football stadium district created under subch. IV of ch. 229, by resolution under s. 229.824 (15), may impose a sales tax and a use tax under this subchapter at a rate of 0.5% of the gross receipts or sales price or purchase price. Those taxes may be imposed only in their entirety. The imposition of the taxes under this section shall be effective on the first day of the first month January 1, April 1, July 1, or October 1 that begins at least 30 120 days after the certification of the approval of the resolution by the electors in the district's jurisdiction under s. 229.824 (15). Any moneys transferred from the appropriation account under s. 20.566 (1) (ge) to the appropriation account under s. 20.835 (4) (ge) shall be used exclusively to retire the district's debt.

AB1-SA1, s. 9rw Section 9rw. 77.707 (1) of the statutes is amended to read:

AB1-SA1,145,17 77.707 (1) Retailers and the department of revenue may not collect a tax under s. 77.705 for any local professional baseball park district created under subch. III of ch. 229 after the last day of the calendar quarter during that is at least 120 days from the date on which the local professional baseball park district board makes a certification to the department of revenue under s. 229.685 (2), except that the department of revenue may collect from retailers taxes that accrued before the day after the last day of that calendar quarter and fees, interest and penalties that relate to those taxes.

AB1-SA1, s. 9sb Section 9sb. 77.707 (2) of the statutes is amended to read:

AB1-SA1,146,2 77.707 (2) Retailers and the department of revenue may not collect a tax under s. 77.706 for any local professional football stadium district created under subch. IV of ch. 229 after the last day of the calendar quarter during that is at least 120 days from the date on which the local professional football stadium district board makes all of the certifications to the department of revenue under s. 229.825 (3), except that the department of revenue may collect from retailers taxes that accrued before the day after the last day of that calendar quarter and fees, interest and penalties that relate to those taxes.

AB1-SA1, s. 9sc Section 9sc. 77.71 (1) of the statutes is amended to read:

AB1-SA1,146,13 77.71 (1) For the privilege of selling, licensing, leasing or renting tangible personal property, and the property and items specified under s. 77.52 (1) (b) and (c), and for the privilege of selling, licensing, performing or furnishing services a sales tax is imposed upon retailers at the rate of 0.5% 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 gross receipts sales price from the sale, licensing, lease or rental of tangible personal property, and the property and items specified under s. 77.52 (1) (b) and (c), except property taxed under sub. (4), sold, licensed, leased or rented at retail in the county or special district or from selling, licensing, performing or furnishing services described under s. 77.52 (2) in the county or special district.

AB1-SA1, s. 9sd Section 9sd. 77.71 (2) of the statutes is amended to read:

AB1-SA1,147,2 77.71 (2) An excise tax is imposed at the rate of 0.5% 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 purchase price upon every person storing, using or otherwise consuming in the county or special district tangible personal property, property and items specified under s. 77.52 (1) (b) and (c), or services if the property, item, or service is subject to the state use tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3) or (4) has been paid relieves the buyer of liability for the tax under this subsection and except that if the buyer has paid a similar local tax in another state on a purchase of the same property, item, or services that tax shall be credited against the tax under this subsection and except that for motor vehicles that are used for a purpose in addition to retention, demonstration or display while held for sale in the regular course of business by a dealer the tax under this subsection is imposed not on the sales purchase price but on the amount under s. 77.53 (1m).

AB1-SA1, s. 9se Section 9se. 77.71 (3) of the statutes is amended to read:

AB1-SA1,147,13 77.71 (3) An excise tax is imposed upon a contractor engaged in construction activities within the county or special district, at the rate of 0.5% 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 purchase price of tangible personal property that is used in constructing, altering, repairing or improving real property and that becomes a component part of real property in that county or special district, except that if the contractor has paid the sales tax of a county in the case of a county tax or of a special district in the case of a special district tax in this state on that property, or 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.

AB1-SA1, s. 9sf Section 9sf. 77.71 (4) of the statutes, as affected by 2007 Wisconsin Act 11, is amended to read:

AB1-SA1,147,25 77.71 (4) An excise tax is imposed at the rate of 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 purchase price upon every person storing, using or otherwise consuming a motor vehicle, boat, snowmobile, recreational vehicle, as defined in s. 340.01 (48r), 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.

AB1-SA1, s. 9sg Section 9sg. 77.72 (title) of the statutes is repealed.

AB1-SA1, s. 9sh Section 9sh. 77.72 (1) of the statutes is renumbered 77.72 and amended to read:

AB1-SA1,148,12 77.72 General rule for property . For the purposes of this subchapter, all retail sales of tangible personal property are completed at the time when, and the place where, the seller or the seller's agent transfers possession to the buyer or the buyer's agent. In this subsection, a common carrier or the U.S. postal service is the agent of the seller, regardless of any f.o.b. point and regardless of the method by which freight or postage is paid. Rentals and leases of property, except property under sub. (2), have a situs at the location of that property, and property and items specified under s. 77.52 (1) (b) and (c), and taxable services occur as provided in s. 77.522.

AB1-SA1, s. 9si Section 9si. 77.72 (2) and (3) of the statutes are repealed.

AB1-SA1, s. 9sj Section 9sj. 77.73 (2) of the statutes is amended to read:

AB1-SA1,148,21 77.73 (2) Counties and special districts do not have jurisdiction to impose the tax under s. 77.71 (2) in regard to items and property under s. 77.52 (1) (b) and (c) and tangible personal property, except snowmobiles, trailers, semitrailers, and all-terrain vehicles, purchased in a sale that is consummated in another county or special district in this state that does not have in effect an ordinance or resolution imposing the taxes under this subchapter and later brought by the buyer into the county or special district that has imposed a tax under s. 77.71 (2).

AB1-SA1, s. 9sk Section 9sk. 77.73 (3) of the statutes is created to read:

AB1-SA1,149,5 77.73 (3) Counties and special districts have jurisdiction to impose the taxes under this subchapter on retailers who file an application under s. 77.52 (7) or who register under s. 77.53 (9) or (9m), regardless of whether such retailers are engaged in business in the county or special district, as provided in s. 77.51 (13g). A retailer who files an application under s. 77.52 (7) or who registers under s. 77.53 (9) or (9m) shall collect, report, and remit to the department the taxes imposed under this subchapter for all counties and special districts that have an ordinance or resolution imposing the taxes under this subchapter.

AB1-SA1, s. 9sL Section 9sL. 77.75 of the statutes is amended to read:

AB1-SA1,149,12 77.75 Reports. Every person subject to county or special district sales and use taxes shall, for each reporting period, record that person's sales made in the county or special district that has imposed those taxes separately from sales made elsewhere in this state and file a report of the measure of the county or special district sales and use taxes and the tax due thereon separately as prescribed by the department of revenue.

AB1-SA1, s. 9sm Section 9sm. 77.77 (1) of the statutes is renumbered 77.77 (1) (a) and amended to read:

AB1-SA1,149,24 77.77 (1) (a) The gross receipts sales price from services subject to the tax under s. 77.52 (2) are not or the lease, rental, or license of tangible personal property, and property and items specified under s. 77.52 (1) (b) and (c), is subject to the taxes under this subchapter, and the incremental amount of tax caused by a rate increase applicable to those services, leases, rentals, or licenses is not due, if those services are billed to the customer and paid for before beginning with the first billing period starting on or after the effective date of the county ordinance, special district resolution, or rate increase, regardless of whether the service is furnished or the property or item is leased, rented, or licensed to the customer before or after that date.

AB1-SA1, s. 9sn Section 9sn. 77.77 (1) (b) of the statutes is created to read:

AB1-SA1,150,9 77.77 (1) (b) The sales price from services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property, and property and items specified under s. 77.52 (1) (b) and (c), is not subject to the taxes under this subchapter, and a decrease in the tax rate imposed under this subchapter on those services first applies, beginning with bills rendered on or after the effective date of the repeal or sunset of a county ordinance or special district resolution imposing the tax or other rate decrease, regardless of whether the service is furnished or the property or item is leased, rented, or licensed to the customer before or after that date.

AB1-SA1, s. 9so Section 9so. 77.77 (2) of the statutes is repealed.

AB1-SA1, s. 9sp Section 9sp. 77.785 (1) of the statutes is amended to read:

AB1-SA1,150,14 77.785 (1) All retailers shall collect and report the taxes under this subchapter on the gross receipts sales price from leases and rentals of property or items and property under s. 77.52 (1) (b) and (c) under s. 77.71 (4).

AB1-SA1, s. 9sq Section 9sq. 77.785 (2) of the statutes, as affected by 2007 Wisconsin Act 11, is amended to read:

AB1-SA1,150,22 77.785 (2) Prior to registration or titling, a retailer of a boat, all-terrain vehicle, trailer and semi-trailer dealers and licensed aircraft, motor vehicle, manufactured home, as defined in s. 101.91 (2), or recreational vehicle, as defined in s. 340.01 (48r), and snowmobile dealers shall collect the taxes under this subchapter on sales of items under s. 77.71 (4). The dealer retailer shall remit those taxes to the department of revenue along with payments of the taxes under subch. III.

AB1-SA1, s. 9sr Section 9sr. 77.98 of the statutes is amended to read:

AB1-SA1,151,5 77.98 Imposition. A local exposition district under subch. II of ch. 229 may impose a tax on the retail sale, except sales for resale, within the district's jurisdiction under s. 229.43 of products that are subject to a tax under s. 77.54 (20) (c) 1. to 3. and not candy, as defined in s. 77.51 (1fm), prepared food, as defined in s. 77.51 (10m), and soft drinks, as defined in s. 77.51 (17w), unless exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9), (9a) or (20) (c) 5., (20n) (b) and (c), and (20r).

AB1-SA1, s. 9ss Section 9ss. 77.981 of the statutes is amended to read:

AB1-SA1,151,15 77.981 Rate. The tax under s. 77.98 is imposed on the sale of taxable products at the rate of 0.25% of the gross receipts sales price, except that the district, by a vote of a majority of the authorized members of its board of directors, may impose the tax at the rate of 0.5% of the gross receipts sales price. A majority of the authorized members of the district's board may vote that, if the balance in a special debt service reserve fund of the district is less than the requirement under s. 229.50 (5), the tax rate under this subchapter is 0.5%. The 0.5% rate shall be effective on the next January 1, April 1, July 1 or October 1, and this tax is irrepealable if any bonds issued by the district and secured by the special debt service reserve fund are outstanding.

AB1-SA1, s. 9st Section 9st. 77.982 (2) of the statutes, as affected by 2007 Wisconsin Act 20, is repealed and recreated to read:

AB1-SA1,151,22 77.982 (2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (4), (13), (14), (18), and (19), 77.53 (1b), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes under subch. III, apply to the tax under this subchapter. Section 77.73, as it applies to the taxes under subch. V, applies to the tax under this subchapter.

AB1-SA1, s. 9sv Section 9sv. 77.99 of the statutes is amended to read:

AB1-SA1,152,10 77.99 Imposition. A local exposition district under subch. II of ch. 229 may impose a tax at the rate of 3% of the gross receipts sales price on the rental, but not for rerental and not for rental as a service or repair replacement vehicle, within the district's jurisdiction under s. 229.43, of Type 1 automobiles, as defined in s. 340.01 (4) (a), by establishments primarily engaged in short-term rental of passenger cars 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), (9) or (9a). If the state makes a payment under s. 229.50 (7) to a district's special debt service reserve fund, a majority of the district's authorized board of directors may vote to increase the tax rate under this subchapter to 4%. A resolution to adopt the taxes imposed under this section, or an increase in the tax rate, shall be effective on the first January 1, April 1, July 1, or October 1 following the adoption of the resolution or tax increase.

AB1-SA1, s. 9sw Section 9sw. 77.991 (2) of the statutes, as affected by 2007 Wisconsin Act 20, is repealed and recreated to read:

AB1-SA1,152,19 77.991 (2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (4), (13), (14), (18), and (19), 77.53 (1b), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes under subch. III, apply to the tax under this subchapter. Section 77.73, as it applies to the taxes under subch. V, applies to the tax under this subchapter. The renter shall collect the tax under this subchapter from the person to whom the passenger car is rented.

AB1-SA1, s. 9tb Section 9tb. 77.994 (1) (intro.) of the statutes is amended to read:

AB1-SA1,153,2 77.994 (1) (intro.) Except as provided in sub. (2), a municipality or a county all of which is included in a premier resort area under s. 66.1113 may, by ordinance, impose a tax at a rate of 0.5% of the gross receipts sales price from the sale, license, lease, or rental in the municipality or county of goods or services that are taxable under subch. III made by businesses that are classified in the standard industrial classification manual, 1987 edition, published by the U.S. office of management and budget, under the following industry numbers:

AB1-SA1, s. 9tc Section 9tc. 77.9941 (4) of the statutes is amended to read:

AB1-SA1,153,6 77.9941 (4) Sections 77.72 (1), (2) (a) and (3) (a), 77.73, 77.74, 77.75, 77.76 (1), (2), and (4), 77.77 (1) and (2), 77.785 (1), and 77.79, as they apply to the taxes under subch. V, apply to the tax under this subchapter.

AB1-SA1, s. 9td Section 9td. 77.995 (2) of the statutes, as affected by 2007 Wisconsin Act 11, is amended to read:

AB1-SA1,153,17 77.995 (2) There is imposed a fee at the rate of 5 percent of the gross receipts sales price 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 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 percent of the gross receipts sales price on the rental of limousines.

AB1-SA1, s. 9te Section 9te. 77.9951 (2) of the statutes, as affected by 2007 Wisconsin Act 20, is repealed and recreated to read:

AB1-SA1,153,24 77.9951 (2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (4), (13), (14), (18), and (19), 77.53 (1b), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes under subch. III, apply to the fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the vehicle is rented.

AB1-SA1, s. 9tf Section 9tf. 77.996 (6) of the statutes is amended to read:

AB1-SA1,154,5 77.996 (6) "Gross receipts" has the meaning given in s. 77.51 (4) (a), (b) 1. and 5., (c) 1. to 4., and (d) means the sales price, as defined in s. 77.51 (15b), of tangible personal property and taxable services sold by a dry cleaning facility. "Gross receipts" does not include the license fee imposed under s. 77.9961 (1m) that is passed on to customers.

AB1-SA1, s. 9tg Section 9tg. 77.9971 of the statutes is amended to read:

AB1-SA1,154,18 77.9971 Imposition. A regional transit authority under s. 59.58 (6) may impose a fee at a rate not to exceed $2 $15 for each transaction in the region, as defined in s. 59.58 (6) (a) 2., 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), by establishments primarily engaged in short-term rental of passenger cars 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), (9), or (9a). The fee imposed under this subchapter shall be effective on the first day of the first month that begins at least 90 days after the governing body of the regional transit authority approves the imposition of the fee and notifies the department of revenue. The governing body shall notify the department of a repeal of the fee imposed under this subchapter at least 60 days before the effective date of the repeal.