AB939,28,13
4(14) Limitation on authority funding source. A political subdivision may
5make an initial contribution of funds to an authority at the time the authority is
6formed or at the time the political subdivision joins an existing authority. Thereafter,
7no participating political subdivision may use any locally generated revenue,
8including property taxes or sales taxes other than those authorized under sub. (2) (c)
910., for purposes of funding any transit system, including to transfer additional
10funds to the authority. This subsection does not apply to any transit or program aids
11that may be available to a participating political subdivision from the federal
12government or the department of transportation for transfer to, use by, or the benefit
13of the authority.
AB939,28,18
14(15) O
ther statutes. Except as provided in sub. (14), this section does not limit
15the powers of political subdivisions to enter into intergovernmental cooperation or
16contracts or to establish separate legal entities under s. 66.0301 or 66.1021 or any
17other applicable law, or otherwise to carry out their powers under applicable
18statutory provisions. Section 66.0803 (2) does not apply to an authority.
AB939, s. 11
19Section
11. 67.01 (5) of the statutes is amended to read:
AB939,29,220
67.01
(5) "Municipality" means any of the following which is authorized to levy
21a tax: a county, city, village, town, school district, board of park commissioners,
22technical college district, metropolitan sewerage district created under ss. 200.01 to
23200.15 or 200.21 to 200.65, town sanitary district under subch. IX of ch. 60,
transit
24authority created under s. 66.1039, public inland lake protection and rehabilitation
25district established under s. 33.23, 33.235
, or 33.24
, and any other public body
1empowered to borrow money and issue obligations to repay the money out of public
2funds or revenues. "Municipality" does not include the state.
AB939,29,195
70.11
(2) Municipal property and property of certain districts, exception. 6Property owned by any county, city, village, town, school district, technical college
7district, public inland lake protection and rehabilitation district, metropolitan
8sewerage district, municipal water district created under s. 198.22, joint local water
9authority created under s. 66.0823,
transit authority created under s. 66.1039, 10long-term care district under s. 46.2895 or town sanitary district; lands belonging
11to cities of any other state used for public parks; land tax-deeded to any county or
12city before January 2; but any residence located upon property owned by the county
13for park purposes that is rented out by the county for a nonpark purpose shall not
14be exempt from taxation. Except as to land acquired under s. 59.84 (2) (d), this
15exemption shall not apply to land conveyed after August 17, 1961, to any such
16governmental unit or for its benefit while the grantor or others for his or her benefit
17are permitted to occupy the land or part thereof in consideration for the conveyance.
18Leasing the property exempt under this subsection, regardless of the lessee and the
19use of the leasehold income, does not render that property taxable.
AB939,30,222
71.26
(1) (b)
Political units. Income received by the United States, the state
23and all counties, cities, villages, towns, school districts, technical college districts,
24joint local water authorities created under s. 66.0823,
transit authorities created
1under s. 66.1039, long-term care districts under s. 46.2895 or other political units
2of this state.
AB939, s. 14
3Section
14. Chapter 77 (title) of the statutes is amended to read:
AB939,30,174
Chapter 77
5
TAXATION OF FOREST CROPLANDS;
6
REAL ESTATE TRANSFER FEES;
7
SALES AND USE TAXES;
8
COUNTY
, transit authority,9
AND SPECIAL DISTRICT SALES AND
10
USE TAXES; MANAGED FOREST LAND;
11
RECYCLING SURCHARGE;
12
LOCAL FOOD AND BEVERAGE TAX;
13
LOCAL RENTAL CAR TAX;
14
PREMIER RESORT AREA TAXES;
15
STATE RENTAL VEHICLE FEE;
16
DRY CLEANING FEES;
17
REGIONAL TRANSIT AUTHORITY FEE
AB939, s. 15
18Section
15. 77.54 (9a) (er) of the statutes is created to read:
AB939,30,1919
77.54
(9a) (er) Any transit authority created under s. 66.1039.
AB939, s. 16
20Section
16. Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes
21is amended to read:
AB939,31,223
SUBCHAPTER V
24
COUNTY
, transit
1authority, AND SPECIAL DISTRICT
2
SALES AND USE TAXES
AB939, s. 17
3Section
17. 77.708 of the statutes is created to read:
AB939,31,10
477.708 Adoption by resolution; transit authority. (1) A transit authority
5created under s. 66.1039, by resolution under s. 66.1039 (3) (s), may impose a sales
6tax and a use tax under this subchapter at a rate not to exceed 0.5 percent of the gross
7receipts or sales price or, if lower, not to exceed the maximum rate established by
8resolution under s. 66.1039 (2) (c) 10. Those taxes may be imposed only in their
9entirety. The resolution shall be effective on the first day of the first calendar quarter
10that begins at least 120 days after the adoption of the resolution.
AB939,31,16
11(2) Retailers and the department of revenue may not collect a tax under sub.
12(1) for any transit authority created under s. 66.1039 after the calendar quarter
13during which the transit authority adopts a repeal resolution under s. 66.1039 (3) (s)
14or dissolves as provided under s. 66.1039 (13), except that the department of revenue
15may collect from retailers taxes that accrued before such calendar quarter and fees,
16interest, and penalties that relate to those taxes.
AB939, s. 18
17Section
18. 77.71 (intro.) of the statutes is amended to read:
AB939,31,22
1877.71 Imposition of county, transit authority, and special district sales
19and use taxes. (intro.) Whenever a county sales and use tax ordinance is adopted
20under s. 77.70
, a transit authority resolution is adopted under s. 77.708, or a special
21district resolution is adopted under s. 77.705 or 77.706, the following taxes are
22imposed:
AB939, s. 19
23Section
19. 77.71 (1) of the statutes is amended to read:
AB939,32,824
77.71
(1) For the privilege of selling, leasing
, or renting tangible personal
25property and for the privilege of selling, performing
, or furnishing services a sales
1tax is imposed upon retailers at the rate of 0.5% in the case of a county tax
, at the
2rate under s. 77.708 in the case of a transit authority tax, or at the rate under s.
377.705 or 77.706 in the case of a special district tax of the gross receipts from the sale,
4lease
, or rental of tangible personal property, except property taxed under sub. (4),
5sold, leased
, or rented at retail in the county
or, special district
, or transit authority's
6jurisdictional area, or from selling, performing
, or furnishing services described
7under s. 77.52 (2) in the county
or, special district
, or transit authority's jurisdictional
8area.
AB939, s. 20
9Section
20. 77.71 (2) of the statutes is amended to read:
AB939,32,2310
77.71
(2) An excise tax is imposed at the rate of 0.5% in the case of a county tax
,
11at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under
12s. 77.705 or 77.706 in the case of a special district tax of the sales price upon every
13person storing, using
, or otherwise consuming in the county
or, special district
, or
14transit authority's jurisdictional area tangible personal property or services if the
15property or service is subject to the state use tax under s. 77.53, except that a receipt
16indicating that the tax under sub. (1), (3)
, or (4) has been paid relieves the buyer of
17liability for the tax under this subsection and except that if the buyer has paid a
18similar local tax in another state on a purchase of the same property or services that
19tax shall be credited against the tax under this subsection and except that for motor
20vehicles that are used for a purpose in addition to retention, demonstration
, or
21display while held for sale in the regular course of business by a dealer the tax under
22this subsection is imposed not on the sales price but on the amount under s. 77.53
23(1m).
AB939, s. 21
24Section
21. 77.71 (3) of the statutes is amended to read:
AB939,33,12
177.71
(3) An excise tax is imposed upon a contractor engaged in construction
2activities within the county
or, special district
, or transit authority's jurisdictional
3area, at the rate of 0.5% in the case of a county tax
, at the rate under s. 77.708 in the
4case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of
5a special district tax of the sales price of tangible personal property that is used in
6constructing, altering, repairing
, or improving real property and that becomes a
7component part of real property in that county or special district
or in the transit
8authority's jurisdictional area, except that if the contractor has paid the sales tax of
9a county
in the case of a county tax, transit authority, or
of a special district
in the
10case of a special district tax in this state on that property, or has paid a similar local
11sales tax in another state on a purchase of the same property, that tax shall be
12credited against the tax under this subsection.
AB939,34,215
77.71
(4) An excise tax is imposed at the rate of 0.5 percent in the case of a
16county tax
, at the rate under s. 77.708 in the case of a transit authority tax, or at the
17rate under s. 77.705 or 77.706 in the case of a special district tax of the sales price
18upon every person storing, using or otherwise consuming a motor vehicle, boat,
19snowmobile, recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer,
20all-terrain vehicle or aircraft, if that property must be registered or titled with this
21state and if that property is to be customarily kept in a county that has in effect an
22ordinance under s. 77.70
, a political subdivision participating in a transit authority
23that has in effect a resolution under s. 66.1039 (3) (s), or in a special district that has
24in effect a resolution under s. 77.705 or 77.706, except that if the buyer has paid a
1similar local sales tax in another state on a purchase of the same property that tax
2shall be credited against the tax under this subsection.
AB939, s. 23
3Section
23. 77.73 of the statutes is amended to read:
AB939,34,9
477.73 Jurisdiction to tax. (1) Retailers making deliveries in their
5company-operated vehicles of tangible personal property, or of property on which
6taxable services were performed, to purchasers in a county
or, special district
, or
7transit authority's jurisdictional area are doing business in that county
or, special
8district
, or jurisdictional area, and that county
or, special district
, or transit
9authority has jurisdiction to impose the taxes under this subchapter on them.
AB939,34,17
10(2) Counties
and, special districts
, and transit authorities do not have
11jurisdiction to impose the tax under s. 77.71 (2) in regard to tangible personal
12property purchased in a sale that is consummated in another county or special
13district in this state
, or in another transit authority's jurisdictional area, that does
14not have in effect an ordinance or resolution imposing the taxes under this
15subchapter and later brought by the buyer into the county
or, special district
, or
16participating political subdivision of the transit authority that has imposed a tax
17under s. 77.71 (2).
AB939, s. 24
18Section
24. 77.76 (1) of the statutes is amended to read:
AB939,34,2519
77.76
(1) The department of revenue shall have full power to levy, enforce
, and
20collect county
, transit authority, and special district sales and use taxes and may take
21any action, conduct any proceeding, impose interest and penalties
, and in all respects
22proceed as it is authorized to proceed for the taxes imposed by subch. III. The
23department of transportation and the department of natural resources may
24administer the county
, transit authority, and special district sales and use taxes in
25regard to items under s. 77.61 (1).
AB939, s. 25
1Section
25. 77.76 (2) of the statutes is amended to read:
AB939,35,52
77.76
(2) Judicial and administrative review of departmental determinations
3shall be as provided in subch. III for state sales and use taxes, and no county
, transit
4authority, or special district may intervene in any matter related to the levy,
5enforcement
, and collection of the taxes under this subchapter.
AB939, s. 26
6Section
26. 77.76 (3r) of the statutes is created to read:
AB939,35,247
77.76
(3r) From the appropriation under s. 20.835 (4) (gc) the department of
8revenue shall distribute 98.5 percent of the taxes reported for each transit authority
9that has imposed taxes under this subchapter, minus the transit authority portion
10of the retailers' discount, to the transit authority no later than the end of the 3rd
11month following the end of the calendar quarter in which such amounts were
12reported. At the time of distribution the department of revenue shall indicate the
13taxes reported by each taxpayer. In this subsection, the "transit authority portion
14of the retailers' discount" is the amount determined by multiplying the total
15retailers' discount by a fraction the numerator of which is the gross transit authority
16sales and use taxes payable and the denominator of which is the sum of the gross
17state and transit authority sales and use taxes payable. The transit authority taxes
18distributed shall be increased or decreased to reflect subsequent refunds, audit
19adjustments, and all other adjustments of the transit authority taxes previously
20distributed. Interest paid on refunds of transit authority sales and use taxes shall
21be paid from the appropriation under s. 20.835 (4) (gc) at the rate paid by this state
22under s. 77.60 (1) (a). Any transit authority receiving a report under this subsection
23is subject to the duties of confidentiality to which the department of revenue is
24subject under s. 77.61 (5).
AB939, s. 27
25Section
27. 77.76 (4) of the statutes is amended to read:
AB939,36,6
177.76
(4) There shall be retained by the state 1.5% of the taxes collected for
2taxes imposed by special districts under ss. 77.705 and 77.706
and transit authorities
3under s. 77.708 and 1.75% of the taxes collected for taxes imposed by counties under
4s. 77.70 to cover costs incurred by the state in administering, enforcing
, and
5collecting the tax. All interest and penalties collected shall be deposited and retained
6by this state in the general fund.
AB939, s. 28
7Section
28. 77.76 (5) of the statutes is created to read:
AB939,36,148
77.76
(5) If a retailer receives notice from the department of revenue that the
9retailer is required to collect and remit the taxes imposed under s. 77.708, but the
10retailer believes that the retailer is not required to collect such taxes because the
11retailer is not doing business within the transit authority's jurisdiction, the retailer
12shall notify the department of revenue no later than 30 days after receiving notice
13from the department. The department of revenue shall affirm or revise its original
14determination no later than 30 days after receiving the retailer's notice.
AB939, s. 29
15Section
29. 77.77 of the statutes is amended to read:
AB939,36,22
1677.77 Transitional provisions. (1) The gross receipts from services subject
17to the tax under s. 77.52 (2) are not subject to the taxes under this subchapter, and
18the incremental amount of tax caused by a rate increase applicable to those services
19is not due, if those services are billed to the customer and paid for before the effective
20date of the county ordinance, special district resolution
, transit authority resolution, 21or rate increase, whether the service is furnished to the customer before or after that
22date.
AB939,37,2
23(2) Lease or rental receipts from tangible personal property that the lessor is
24obligated to furnish at a fixed price under a contract entered into before the effective
25date of a county ordinance
, transit authority resolution, or special district resolution
1are subject to the taxes under this subchapter on the effective date of the ordinance
2or resolution, as provided for the state sales tax under s. 77.54 (18).
AB939,37,12
3(3) The sale of building materials to contractors engaged in the business of
4constructing, altering, repairing or improving real estate for others is not subject to
5the taxes under this subchapter, and the incremental amount of tax caused by the
6rate increase applicable to those materials is not due, if the materials are affixed and
7made a structural part of real estate, and the amount payable to the contractor is
8fixed without regard to the costs incurred in performing a written contract that was
9irrevocably entered into prior to the effective date of the county ordinance, special
10district resolution
, transit authority resolution, or rate increase or that resulted from
11the acceptance of a formal written bid accompanied by a bond or other performance
12guaranty that was irrevocably submitted before that date.
AB939,37,21
1577.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle,
16as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle or aircraft that
17is required to be registered by this state may be registered or titled by this state
18unless the registrant files a sales and use tax report and pays the county tax
, transit
19authority tax, and special district tax at the time of registering or titling to the state
20agency that registers or titles the property. That state agency shall transmit those
21tax revenues to the department of revenue.
AB939, s. 31
22Section
31. 345.05 (1) (a) of the statutes is renumbered 345.05 (1) (am).
AB939, s. 32
23Section
32. 345.05 (1) (ag) of the statutes is created to read:
AB939,37,2424
345.05
(1) (ag) "Authority" means a transit authority created under s. 66.1039.
AB939, s. 33
25Section
33. 345.05 (2) of the statutes is amended to read:
AB939,38,9
1345.05
(2) A person suffering any damage proximately resulting from the
2negligent operation of a motor vehicle owned and operated by a municipality
or
3authority, which damage was occasioned by the operation of the motor vehicle in the
4course of its business, may file a claim for damages against the municipality
or
5authority concerned and the governing body
thereof
of the municipality, or the board
6of directors of the authority, may allow, compromise, settle and pay the claim. In this
7subsection, a motor vehicle is deemed owned and operated by a municipality
or
8authority if the vehicle is either being rented or leased, or is being purchased under
9a contract whereby the municipality
or authority will acquire title.
AB939, s. 34
10Section
34. 611.11 (4) (a) of the statutes is amended to read:
AB939,38,1211
611.11
(4) (a) In this subsection, "municipality" has the meaning given in s.
12345.05 (1) (c)
, but also includes any transit authority created under s. 66.1039.
AB939, s. 35
13Section
35.
Effective dates. This act takes effect on the day after publication,
14except as follows:
AB939,38,1615
(1)
The repeal and recreation of section 40.02 (28) of the statutes takes effect
16on January 1, 2010.