77.9941 (1) The ordinance under s. 77.994 is effective on January 1, April 1, July 1 or October 1. The municipality or county shall deliver a certified copy of that ordinance, or an amended ordinance under s. 77.994 (3), to the secretary of revenue at least 120 days before its effective date.
77.9951 (2) Sections 77.51 (3r), (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (4), (13), (14), (18), and (19), 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.
28,1890m
Section 1890m. Subchapter XIII (title) of chapter 77 [precedes 77.9971] of the statutes is amended to read:
CHAPTER 77
SUBCHAPTER XIII
SOUTHEASTERN REGIONAL TRANSIT
AUTHORITY FEE
28,1891
Section
1891. 77.9971 of the statutes is renumbered 77.9971 (1) and amended to read:
77.9971 (1) A The southeastern regional transit authority under s. 59.58 (6) (7) may impose a fee at a rate not to exceed $2 $18, as adjusted under sub. (2), for each transaction in the region, as defined in s. 59.58 (6) (a) 2., authority's jurisdictional area, as described in s. 59.58 (7) (b), 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 board of directors of the southeastern regional transit authority approves the imposition of the fee and notifies the department of revenue. The governing body board of directors 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.
28,1891d
Section 1891d. 77.9971 (2) of the statutes is created to read:
77.9971 (2) (a) The southeastern regional transit authority's board of directors may provide for the annual adjustment of the fee specified in sub. (1) to reflect the average annual percentage change in the U.S. consumer price index for all urban consumers, U.S. city average, as determined by the U.S. department of labor, for the 12 months ending on September 30 of the year before the adjustment. If the fee is adjusted under this subsection and the adjusted fee is not evenly divisible by $0.25, the adjusted fee shall be rounded to the next highest quarter-dollar amount.
(b) If the fee is adjusted under this subsection, the southeastern regional transit authority shall provide notice to the department of revenue of the fee adjustment at least 90 days before the adjustment becomes effective.
28,1891h
Section 1891h. 77.9972 (3) of the statutes is amended to read:
77.9972 (3) From the appropriation under s. 20.835 (4) (gh), the department of revenue shall distribute 97.45% of the fees collected under this subchapter for each regional transit authority to that the southeastern regional transit authority and shall indicate to the authority the fees reported by each fee payer in the authority's jurisdiction, no later than the end of the month following the end of the calendar quarter in which the amounts were collected. The fees distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments. Interest paid on refunds of the fee under this subchapter shall be paid from the appropriation under s. 20.835 (4) (gh) at the rate under s. 77.60 (1) (a). Any regional transit authority that
If the southeastern regional transit authority receives a report along with a payment under this subsection, the southeastern regional transit authority is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).
28,1891p
Section 1891p. 77.9972 (6) of the statutes is created to read:
77.9972 (6) If the department of revenue receives notice of a fee adjustment under s. 77.9971 (2) (b), the department shall publish the new adjusted fee at least 30 days before the adjustment becomes effective.
28,1891t
Section 1891t. 77.9973 of the statutes is amended to read:
77.9973 Discontinuation. Retailers and the department of revenue may not collect fees under this subchapter for any regional transit the southeastern regional transit authority after the calendar quarter during which the regional transit southeastern regional transit authority ceases to exist, except that the department may collect from retailers fees that accrued before that calendar quarter and interest and penalties that relate to those fees. If fees are collected, the authority may use the revenue for any lawful purpose.
28,1893
Section
1893. 79.01 (2d) of the statutes is amended to read:
79.01 (2d) There is established an account in the general fund entitled the "County and Municipal Aid Account." Beginning with the distributions in 2011, the total amount to be distributed each year to counties and municipalities from the county and municipal aid account is $824,825,715.
28,1894
Section
1894. 79.02 (4) of the statutes is created to read:
79.02 (4) (a) For the payments in 2010, subject to par. (c) 1., the amount of the payment to each county from the county and municipal aid account shall be reduced by an amount determined as follows:
1. Multiply the amount paid to all counties in 2009 from the county and municipal aid account by 0.035.
2. Divide the amount determined in subd. 1. by the value of all property in the state, as determined under s. 70.57.
3. Multiply the property value of the county, as determined under s. 70.57, by the number determined in subd. 2.
(b) For the payments in 2010, subject to par. (c) 2., the amount of the payment to each municipality from the county and municipal aid account shall be reduced by an amount determined as follows:
1. Multiply the amount paid to all municipalities in 2009 from the county and municipal aid account by 0.035.
2. Divide the amount determined in subd. 1. by the value of all property in the state, as determined under s. 70.57.
3. Multiply the property value of the municipality, as determined under s. 70.57, by the number determined in subd. 2.
(c) 1. No payment reduction under par. (a) shall exceed an amount equal to 15 percent of the amount a county would have otherwise received under s. 79.035 in 2010. The department of revenue shall adjust, in proportion to the population of all such counties, the payments of all counties that have reductions of less than 15 percent in order to ensure that no county's payment is reduced by more than 15 percent
2. No payment reduction under par. (b) shall exceed an amount equal to 15 percent of the amount a municipality would have otherwise received under s. 79.035 in 2010. The department of revenue shall adjust, in proportion to the population of all such municipalities, the payments of all municipalities that have reductions of less than 15 percent in order to ensure that no municipality's payment is reduced by more than 15 percent.
28,1895
Section
1895. 79.035 (1) of the statutes is amended to read:
79.035 (1) In 2004 and subsequent years, except as provided under s. 79.02 (4), each county and municipality shall receive a payment from the county and municipal aid account and, beginning with payments in November 2009, from the appropriation accounts under s. 20.835 (1) (q) and (r) in an amount determined under sub. (2).
28,1896
Section
1896. 79.04 (1) (a) of the statutes is amended to read:
79.04 (1) (a) An amount from the shared revenue account or, for the distribution in 2003, from the appropriation under s. 20.835 (1) (t), 2003 stats., determined by multiplying by 3 mills in the case of a town, and 6 mills in the case of a city or village, the first $125,000,000 of the amount shown in the account, plus leased property, of each public utility except qualified wholesale electric companies, as defined in s. 76.28 (1) (gm), on December 31 of the preceding year for "production plant, exclusive of land," "general structures," and "substations," in the case of light, heat and power companies, electric cooperatives or municipal electric companies, for all property within a municipality in accordance with the system of accounts established by the public service commission or rural electrification administration, less depreciation thereon as determined by the department of revenue and less the value of treatment plant and pollution abatement equipment, as defined under s. 70.11 (21), as determined by the department of revenue plus an amount from the shared revenue account or, for the distribution in 2003, from the appropriation under s. 20.835 (1) (t), 2003 stats., determined by multiplying by 3 mills in the case of a town, and 6 mills in the case of a city or village, of the first $125,000,000 of the total original cost of production plant, general structures, and substations less depreciation, land and approved waste treatment facilities of each qualified wholesale electric company, as defined in s. 76.28 (1) (gm), as reported to the department of revenue of all property within the municipality. The total of amounts, as depreciated, from the accounts of all public utilities for the same production plant is also limited to not more than $125,000,000. The amount distributable to a municipality under this subsection and sub. (6) in any year shall not exceed $300 times the population of the municipality, increased annually by $125 per person beginning in 2009 except that, beginning with payments in 2009, the amount distributable to a municipality under this subsection and sub. (6) in any year shall not exceed $425 times the population of the municipality.
28,1897
Section
1897. 79.04 (2) (a) of the statutes is amended to read:
79.04 (2) (a) Annually, except for production plants that begin operation after December 31, 2003, or begin operation as a repowered production plant after December 31, 2003, and except as provided in sub. (4m), the department of administration, upon certification by the department of revenue, shall distribute from the shared revenue account or, for the distribution in 2003, from the appropriation under s. 20.835 (1) (t), 2003 stats., to any county having within its boundaries a production plant, general structure, or substation, used by a light, heat or power company assessed under s. 76.28 (2) or 76.29 (2), except property described in s. 66.0813 unless the production plant or substation is owned or operated by a local governmental unit that is located outside of the municipality in which the production plant or substation is located, or by an electric cooperative assessed under ss. 76.07 and 76.48, respectively, or by a municipal electric company under s. 66.0825 an amount determined by multiplying by 6 mills in the case of property in a town and by 3 mills in the case of property in a city or village the first $125,000,000 of the amount shown in the account, plus leased property, of each public utility except qualified wholesale electric companies, as defined in s. 76.28 (1) (gm), on December 31 of the preceding year for "production plant, exclusive of land," "general structures," and "substations," in the case of light, heat and power companies, electric cooperatives or municipal electric companies, for all property within the municipality in accordance with the system of accounts established by the public service commission or rural electrification administration, less depreciation thereon as determined by the department of revenue and less the value of treatment plant and pollution abatement equipment, as defined under s. 70.11 (21), as determined by the department of revenue plus an amount from the shared revenue account or, for the distribution in 2003, from the appropriation under s. 20.835 (1) (t), 2003 stats., determined by multiplying by 6 mills in the case of property in a town, and 3 mills in the case of property in a city or village, of the total original cost of production plant, general structures, and substations less depreciation, land and approved waste treatment facilities of each qualified wholesale electric company, as defined in s. 76.28 (1) (gm), as reported to the department of revenue of all property within the municipality. The total of amounts, as depreciated, from the accounts of all public utilities for the same production plant is also limited to not more than $125,000,000. The amount distributable to a county under this subsection and sub. (6) in any year shall not exceed $100 times the population of the county, increased annually by $25 per person beginning in 2009 except that, beginning with payments in 2009, the amount distributable to a county under this subsection and sub. (6) in any year shall not exceed $125 times the population of the county.
28,1898
Section
1898. 79.043 (4) of the statutes is amended to read:
79.043 (4) Except as provided under s. 79.02 (3) (e) and (4), beginning in 2004, and ending in 2010, the total amount to be distributed each year to municipalities from the aid account appropriation accounts under s. 20.835 (1) (db), (q), and (r) is $702,483,300.
28,1899
Section
1899. 79.043 (5) of the statutes is amended to read:
79.043 (5) Except as provided under s. 79.02 (3) (e) and (4), for the distribution distributions beginning in 2005 and subsequent years and ending in 2010, each county and municipality shall receive a payment under this section and s. 79.035 that is equal to the amount of the payment determined for the county or municipality under this section and s. 79.035 in 2004.
28,1900
Section
1900. 79.043 (6) of the statutes is created to read:
79.043 (6) For the distribution in 2011 and subsequent years, each county and municipality shall receive a payment under this section and s. 79.035 that is equal to the amount of the payment determined for the county or municipality under s. 79.02 (4) in 2010.
28,1900d
Section 1900d. 79.05 (1) (am) of the statutes is amended to read:
79.05 (1) (am) "Inflation factor" means a percentage equal to the average annual percentage change in the U.S. consumer price index for all urban consumers, U.S. city average, as determined by the U.S. department of labor, for the 12 months ending on September 30 of the year before the statement under s. 79.015, except that the percentage under this paragraph shall not be less than 3 percent.
79.05
(2) (c) Its municipal budget; exclusive of principal and interest on long-term debt and exclusive of revenue sharing payments under s. 66.0305, recycling fee payments under s. 289.645,
unreimbursed expenses related to an emergency declared under s. 166.03 (1) (b) 1., and expenditures from moneys received pursuant to P.L.
111-5; for the year of the statement under s. 79.015 increased over its municipal budget as adjusted under sub. (6); exclusive of principal and interest on long-term debt and exclusive of revenue sharing payments under s. 66.0305, recycling fee payments under s. 289.645,
unreimbursed expenses related to an emergency declared under s. 166.03 (1) (b) 1., and expenditures from moneys received pursuant to P.L.
111-5; for the year before that year by less than the sum of the inflation factor and the valuation factor, rounded to the nearest 0.10%.
28,1900k
Section 1900k. 79.07 of the statutes is created to read:
79.07 Expenditures for emergency services. (1) Except as provided in sub. (3), beginning in 2010, the amount that each county and municipality spends each year for emergency services, as defined by the department of revenue to include only emergency services funded from payments received under ss. 79.035 and 79.043, shall be no less than the amount that the county or municipality spent in 2009 for emergency services, not including one-time expenses and capital expenditures. Each county and municipality shall report the amount it spent for emergency services in 2009, and the amount of its one-time expenses and capital expenditures, to the department of revenue at the time and in the manner prescribed by the department.
(2) The department of revenue may adjust any amount reported under sub. (1) to more accurately reflect the amount that the county or municipality submitting the report spent for emergency services and to ensure that excluding one-time expenses and capital expenditures as provided in sub. (1) does not compromise the level of service for providing emergency services.
(3) A county or municipality may decrease the amount it spends for emergency services below its 2009 amount, with the department of revenue's approval, if the decrease in expenditures is a result of operating more efficiently, as determined by the department. For purposes of this section, any decrease approved under this subsection shall permanently decrease the base amount of expenses for emergency services provided in the county or municipality requesting the decrease by the amount of the decrease.
(4) If a county or municipality fails to comply with this section, the department of revenue may reduce the county's or municipality's payment under ss. 79.035 and 79.043, in an amount determined by the department.
28,1905
Section
1905. 79.10 (2) (a) of the statutes is amended to read:
79.10 (2) (a) On or before December 1 of the year preceding the distribution under sub. (7m) (a) or (cm), the department of revenue shall notify the clerk of each town, village and city of the estimated fair market value, as determined under sub. (11) (c), to be used to calculate the lottery and gaming credit under sub. (5) and of the amount to be distributed to it under sub. (7m) (a) on the following 4th Monday in July or (cm). The anticipated receipt of such distribution shall not be taken into consideration in determining the tax rate of the municipality but shall be applied as tax credits.
28,1906
Section
1906. 79.10 (2) (b) of the statutes is amended to read:
79.10 (2) (b) On or before December 1 of the year preceding the distribution under sub. (7m) (c) or (cm), the department of revenue shall notify the clerk of each town, village, and city of the estimated fair market value, as determined under sub. (11) (d), used to calculate the first dollar credit under sub. (5m) and of the amount to be distributed to it under sub. (7m) (c) on the following 4th Monday in July or (cm). The anticipated receipt of such distribution shall not be taken into consideration in determining the tax rate of the municipality but shall be applied as tax credits.
28,1906d
Section 1906d. 79.10 (4) of the statutes is amended to read:
79.10 (4) School levy tax credit. Except as provided in sub. (5m), the amount amounts appropriated under s. 20.835 (3) (b) and (qb) shall be distributed to municipalities in proportion to their share of the sum of average school tax levies for all municipalities.
28,1907
Section
1907. 79.10 (7m) (a) 1. of the statutes is amended to read:
79.10 (7m) (a) 1. Except as provided in par. (c) (cm), the amount determined under sub. (4) shall be distributed by the department of administration to the counties on the 4th Monday in July.
28,1908
Section
1908. 79.10 (7m) (a) 2. of the statutes is amended to read:
79.10 (7m) (a) 2. Except as provided in par. (c) (cm), the county treasurer shall settle for the amounts distributed under this paragraph on the 4th Monday in July with each municipality and taxing jurisdiction in the county not later than August 20. Failure to settle timely under this subdivision subjects the county treasurer to the penalties under s. 74.31.
28,1909
Section
1909. 79.10 (7m) (b) 1. of the statutes is amended to read:
79.10 (7m) (b) 1. Except as provided in par. (c) (cm), the amount determined under sub. (5) with respect to claims filed for which the municipality has furnished notice under sub. (1m) by March 1 shall be distributed from the appropriation under s. 20.835 (3) (q) by the department of administration to the county in which the municipality is located on the 4th Monday in March.
28,1910
Section
1910. 79.10 (7m) (b) 2. of the statutes is amended to read:
79.10 (7m) (b) 2. Except as provided in par. (c) (cm), the county treasurer shall settle for the amounts distributed on the 4th Monday in March under this paragraph with each taxation district and each taxing jurisdiction within the taxation district not later than April 15. Failure to settle timely under this subdivision subjects the county treasurer to the penalties under s. 74.31.
28,1911
Section
1911. 79.10 (7m) (c) 1. of the statutes is amended to read:
79.10 (7m) (c) 1. The Except as provided in par. (cm), the amount determined under sub. (5m) shall be distributed from the appropriation under s. 20.835 (3) (b) by the department of administration to the counties on the 4th Monday in July.
28,1912
Section
1912. 79.10 (7m) (c) 2. of the statutes is amended to read:
79.10 (7m) (c) 2. The town, village, or city Except as provided in par. (cm), the county treasurer shall settle for the amounts distributed on the 4th Monday in July under this paragraph with the appropriate each municipality and taxing jurisdiction in the county treasurer not later than August 15 20. Failure to settle timely under this subdivision subjects the town, village, or city county treasurer to the penalties under s. 74.31. On or before August 20, the county treasurer shall settle with each taxing jurisdiction, including towns, villages, and cities except 1st class cities, in the county.
28,1913
Section
1913. 79.10 (7m) (cm) 1. a. of the statutes is amended to read:
79.10 (7m) (cm) 1. a. If, in any year, the total of the amounts determined under subs. (4) and, (5), and (5m) for any municipality is $3,000,000 or more, the municipality, with the approval of the majority of the members of the municipality's governing body, may notify the department of administration to distribute the amounts directly to the municipality and the department of administration shall distribute the amounts at the time and in the manner provided under pars. (a) 1. and, (b) 1., and (c) 1.
28,1914
Section
1914. 79.10 (7m) (cm) 1. b. of the statutes is amended to read:
79.10 (7m) (cm) 1. b. The treasurer of the municipality shall settle for the amounts distributed under par. pars. (a) 1. and (c) 1. on the 4th Monday in July with the appropriate county treasurer not later than August 15. Failure to settle timely under this subdivision subjects the treasurer of the municipality to the penalties under s. 74.31. On or before August 20, the county treasurer shall settle with each taxing jurisdiction, including towns, villages, and cities, except 1st class cities, in the county.
28,1915
Section
1915. 79.10 (7m) (cm) 2. a. of the statutes is amended to read:
79.10 (7m) (cm) 2. a. The department of administration shall distribute the amounts determined under subs. (4) and, (5), and (5m) directly to any municipality that enacts an ordinance under s. 74.12 at the time and in the manner provided under pars. (a) 1. and, (b) 1., and (c) 1.
28,1916
Section
1916. 79.10 (7m) (cm) 2. b. of the statutes is amended to read:
79.10 (7m) (cm) 2. b. The treasurer of the municipality shall settle for the amounts distributed under par. pars. (a) 1. and (c) 1. on the 4th Monday in July with the appropriate county treasurer not later than August 15. Failure to settle timely under this subdivision subjects the treasurer of the municipality to the penalties under s. 74.31. On or before August 20, the county treasurer shall settle with each taxing jurisdiction, including towns, villages, and cities, except 1st class cities, in the county.
28,1917d
Section 1917d. 79.14 of the statutes is amended to read:
79.14 School levy tax credit. The appropriation under s. 20.835 (3) (b), for the payments under s. 79.10 (4), is $319,305,000 in 1994, 1995, and 1996; $469,305,000 beginning in 1997 and ending in 2006; $593,050,000 in 2007; $672,400,000 in 2008; and $747,400,000 in 2009; and $732,550,000 in 2010 and in each year thereafter.
28,1917m
Section 1917m. 79.15 of the statutes is amended to read:
79.15 Improvements credit. Beginning in 2009, the The total amount paid each year to municipalities from the appropriation account under s. 20.835 (3) (b) for the payments under s. 79.10 (5m) is $75,000,000 in 2009, $145,000,000 in 2010, and $150,000,000 in 2011 and in each year thereafter.
28,1918gp
Section 1918gp. 84.01 (33) of the statutes is created to read:
84.01 (33) Highway project design inventory. By July 1, 2014, and continuously thereafter, the department shall maintain an inventory of completed designs for highway projects such that the estimated costs of the inventory of projects for each program is not less than 65 percent of the annual amount of funding provided to each program. The department shall maintain an inventory for each of the following:
(a) Major highway projects under s. 84.013 (2) (a).
(b) Reconditioning, reconstruction, and resurfacing projects under s. 84.013 (2) (b).
(c) Southeast Wisconsin freeway rehabilitation projects under s. 84.014 (2).
28,1918gq
Section 1918gq. 84.01 (34) of the statutes is created to read:
84.01 (34) Farmland preservation exemption. Chapter 91 and ordinances adopted, rules promulgated, and agreements entered into under that chapter apply to the department only with respect to buildings, structures, and facilities to be used for administrative or operating functions, including buildings, land, and equipment to be used for the motor vehicle emission inspection and maintenance program under s. 110.20.
