3(6) Authority revenue requirements
. (a) An authority may generate revenue 4
by doing any of the following, except that an authority that includes Milwaukee 5
County may generate revenue only as provided in subd. 1.:
1. a. Imposing, by the adoption of a resolution by the board of directors, the 7
taxes under s. 77.708, except that no authority may adopt such a resolution until a 8
referendum is held in the authority's jurisdictional area on the question of whether 9
the authority may impose the taxes under s. 77.708 and the referendum is decided 10
in the affirmative. For purposes of an authority that has Milwaukee County as the 11
boundaries of its jurisdictional area, the referendum for imposing sales and use taxes 12
for transit purposes that was approved in 2008 in Milwaukee County satisfies the 13
referendum requirement of this subd. 1. a. If an authority adopts a resolution to 14
impose the taxes, it shall deliver a certified copy of the resolution to the department 15
of revenue at least 120 days before its effective date. The authority may, by adoption 16
of a resolution by the board of directors, repeal the imposition of the taxes under s. 17
77.708 and shall deliver a certified copy of the repeal resolution to the department 18
of revenue at least 120 days before its effective date.
b. If the authority adopts a resolution as provided in subd. 1. a., it shall specify 20
to the department of revenue the exact boundaries of the authority's jurisdictional 21
area. If the boundaries are the same as the county lines on all sides of the authority's 22
jurisdictional area, the resolution shall specify the county or counties that comprise 23
the authority's entire jurisdictional area. If the boundaries are other than a county 24
line on any side of the authority's jurisdictional area, the authority shall provide the 25
department with a complete list of all the 9-digit zip codes that are entirely within
the authority's jurisdictional area and a complete list of all the street addresses that 2
are within the authority's jurisdictional area and not included in any 9-digit zip code 3
that is entirely within the authority's jurisdictional area. The authority shall 4
provide a certified copy of the information required under this subd. 1. b. to the 5
department, in the manner, format, and layout prescribed by the department, at 6
least 120 days prior to the resolution's effective date. If the boundaries of the 7
authority's jurisdictional area subsequently change, the authority shall submit a 8
certified copy of the information required under this subd. 1. b. to the department, 9
in the manner, format, and layout prescribed by the department, at least 120 days 10
prior to the change's effective date.
c. If the authority adopts a resolution as provided in subd. 1. a., beginning with 12
the year in which the resolution is adopted, no participating political subdivision 13
may levy property taxes for transit. This subd. 1. c. does not apply to the year in 14
which the resolution is adopted if the resolution is adopted after the participating 15
political subdivision establishes its property tax levy for transit.
2. Charging a membership fee to the participating political subdivisions of the 17
(b) An authority shall generate revenue equal to the amount required by pars. 19
(c) and (d). This minimum revenue requirement may be met through funding from 20
one or a combination of revenue sources identified by resolution under sub. (2) (c) 2., 21
including any revenue option under par. (a) except that an authority that includes 22
Milwaukee County may not generate revenue as provided in par. (a) 2.
(c) 1. Within 2 years after the creation of an authority, the authority shall do 24
any of the following:
a. Generate revenue sufficient to offset a 30 percent reduction in passenger fare 2
revenues resulting from transit operations or to provide an 8 percent increase in 3
transit service, or a combination of both, as compared with passenger fare revenues 4
and transit service as of the time that the authority was created. With this revenue, 5
the authority shall implement either the specified reduction in passenger fares or the 6
specified increase in transit service, or a combination of both.
b. Invest an amount, equivalent to the revenue that would be sufficient to 8
provide an 8 percent increase in transit service, in either improving existing capital 9
assets of the authority or making new capital purchases and improvements for the 10
authority. An investment under this subd. 1. b. is not considered to be made until 11
funds have actually been expended or committed for any applicable purchase or 12
c. If the authority includes Milwaukee County, increase transit service to a 14
level equal to or greater than the level of transit service provided in Milwaukee 15
County in 2001.
2. For purposes of this paragraph, a 15 percent reduction in passenger fare 17
revenues is equivalent to a 4 percent increase in transit service. For purposes of this 18
paragraph, increases in transit service may be calculated by the increase in either 19
transit service miles or transit service hours regardless of whether the transit service 20
occurs within or outside the authority's jurisdictional area, and increases in 21
paratransit miles or paratransit hours shall be included in calculating increases in 22
transit service miles or transit service hours.
3. Every 2 years after an authority is created under this section, the 24
department shall determine and certify whether the authority has met the 25
requirements specified in this paragraph. In making this determination, the
department shall calculate, and make publicly available, the dollar amount of the 2
passenger fare revenue reductions and the transit service mile or hour increases that 3
would be necessary for the authority to satisfy the requirements under subd. 1. a., 4
the dollar amount of the investment in existing capital asset improvements or new 5
capital purchases and improvements that would be necessary for the authority to 6
satisfy the requirements under subd. 1. b., and the transit service mile or hour 7
increases that would be necessary for the authority to satisfy the requirement under 8
subd. 1. c. In making its calculation and determination under this subdivision, the 9
department shall consider whether, and make allowances for the fact that, any 10
municipality or county joined the authority under sub. (2) (b) after its initial creation.
(d) 1. Within 4 years after the creation of an authority, in addition to continuing 12
to satisfy the requirements specified in par. (c), the authority shall improve the 13
interconnectivity of its transit system by linking with other modes of transportation 14
and improving cross-county links.
2. The department shall, by rule, establish criteria for determining whether an 16
authority has satisfied the requirement under subd. 1. In promulgating this rule, 17
the department shall take into account the concerns of taxpayers and the mobility 18
concerns of employers and employees.
3. The department shall determine and certify whether an authority has 20
satisfied the requirement specified in subd. 1.
(e) 1. Subject to subd. 3., if an authority does not meet the requirements 22
specified in pars. (c) 1. and (d) within the time limits specified in those provisions, 23
the authority is not eligible for incentive funding provided under s. 59.58 (7) (L) or 24
(m). This subdivision does not apply with respect to incentive funds specified in s. 25
59.58 (7) (L) 5. and (m) 3.
2. Subject to subd. 3., if an authority does not meet the requirements specified 2
in pars. (c) 1. and (d) within 2 years after the time limits specified in those provisions, 3
the authority shall be dissolved and responsibility for providing transit service and 4
transit planning, as well as all assets, liabilities, rights, and obligations of the 5
authority, shall revert to the participating political subdivisions of the authority. If 6
an authority is dissolved under this subdivision, the authority shall, before 7
dissolving, adopt a resolution by the board of directors repealing the imposition of the 8
taxes under s. 77.708 and deliver a certified copy of the repeal resolution to the 9
department of revenue at least 120 days before its effective date.
3. If any municipality or county joins an authority under sub. (2) (b) after its 11
initial creation, the department may make allowances for this fact, including 12
delaying or suspending the penalties under subds. 1. and 2. for failure to meet the 13
requirements specified in pars. (c) 1. and (d).
14(7) Sunset and transition
. (a) When 3 authorities created under this section 15
have been certified by the department under sub. (6) (d) 3. as having satisfied the 16
requirement specified in sub. (6) (d) 1., the department shall provide notice of this 17
fact to every authority created under this section, specifically identifying these 3 18
authorities, and this notice shall be considered the department's first notice under 19
this paragraph. If any authority created under this section is subsequently certified 20
by the department under sub. (6) (d) 3. as having satisfied the requirement specified 21
in subd. (6) (d) 1., the department shall provide notice of this fact to the southeastern 22
regional transit authority and to every authority created under this section, 23
specifically identifying the authority that has been subsequently certified.
(b) Upon receiving a notice specified in par. (a), each authority identified in the 25
notice shall begin the process of winding down and dissolving, including taking those
actions specified in this subsection, and shall complete this process no later than 120 2
days after receiving the notice. Notwithstanding sub. (4), upon receiving a notice 3
specified in par. (a), the duties of each authority identified in the notice shall be 4
limited to winding down and dissolving the authority and facilitating the transition 5
described in this paragraph. The board of directors of the authority shall assist in 6
good faith in the transition from the authority to the southeastern regional transit 7
authority. The southeastern regional transit authority shall be considered the 8
successor to an authority created under this section and wound down under this 9
paragraph. As part of the authority's winding down process, all of the following shall 10
1. The assets and liabilities of the authority shall become the assets and 12
liabilities of the southeastern regional transit authority.
2. All tangible personal property, including records, of the authority shall be 14
transferred to the southeastern regional transit authority.
3. All contracts entered into by the authority, in effect at the time of winding 16
down the authority, remain in effect and are transferred to the southeastern regional 17
transit authority. The southeastern regional transit authority shall carry out any 18
obligations under such a contract until the contract is modified or rescinded by the 19
southeastern regional transit authority to the extent allowed under the contract.
(c) Any authority identified in a notice under par. (a) terminates on the 120th 21
day after the authority receives that notice.
70.11 (2) Municipal property and property of certain districts, exception. 25
Property owned by any county, city, village, town, school district, technical college
district, public inland lake protection and rehabilitation district, metropolitan 2
sewerage district, municipal water district created under s. 198.22, joint local water 3
authority created under s. 66.0823, transit authority created under s. 59.58 (7) or, 4
66.1039, or 66.1041,
long-term care district under s. 46.2895 or town sanitary 5
district; lands belonging to cities of any other state used for public parks; land 6
tax-deeded to any county or city before January 2; but any residence located upon 7
property owned by the county for park purposes that is rented out by the county for 8
a nonpark purpose shall not be exempt from taxation. Except as to land acquired 9
under s. 59.84 (2) (d), this exemption shall not apply to land conveyed after 10
August 17, 1961, to any such governmental unit or for its benefit while the grantor 11
or others for his or her benefit are permitted to occupy the land or part thereof in 12
consideration for the conveyance. Leasing the property exempt under this 13
subsection, regardless of the lessee and the use of the leasehold income, does not 14
render that property taxable.
(b) Political units.
Income received by the United States, the state 18
and all counties, cities, villages, towns, school districts, technical college districts, 19
joint local water authorities created under s. 66.0823, transit authorities created 20
under s. 59.58 (7) or,
66.1039, or 66.1041,
long-term care districts under s. 46.2895 21
or other political units of this state.
(dn) Indicate the proportionate amount of the property taxes levied 24
for transit purposes that were removed from the levy as a result of the taxes imposed 25
under s. 66.1039 (4) (s) 1. by a regional transit authority created under s. 66.1039 (2)
(d) or imposed under s. 66.1041 (6) (a) 1. by an interim regional transit authority 2
created under s. 66.1041.
(er) Any transit authority created under s. 59.58 (7) or,
A transit authority created under s. 59.58,
66.1039, or 66.1041,
resolution under s. 59.58 (7) (n) 2.,
66.1039 (4) (s), or 66.1041 (6) (a) 1., respectively, 11
may impose a sales tax and a use tax under this subchapter at a rate not to exceed 12
0.5 percent of the sales price or purchase price or, if lower and the transit authority
13is created under s. 66.1039 (2g), at a rate not to exceed the maximum rate established
14by resolution under s. 66.1039 (2g) (d) 10
. Those taxes may be imposed only in their 15
entirety. The resolution shall be effective on the first day of the first calendar quarter 16
that begins at least 120 days after the adoption of the resolution.
Retailers and the department of revenue may not collect a tax under 20
sub. (1) for any transit authority created under s. 59.58,
66.1039, or 66.1041,
the calendar quarter during which the transit authority adopts a repeal resolution 22
under s. 59.58 (7) (n) 2.,
66.1039 (4) (s), or 66.1041 (6) (a) 2. or (e) 1., respectively, or,
23if the transit authority is created under s. 66.1039 (2g), the transit authority
24dissolves as provided under s. 66.1039 (15),
except that the department of revenue
may collect from retailers taxes that accrued before such calendar quarter and fees, 2
interest, and penalties that relate to those taxes.
The southeastern regional transit authority under s. 59.58 (7) may 6
impose a fee at a rate not to exceed $18, as adjusted under sub. (2), for each 7
transaction in the authority's jurisdictional area, as described in s. 59.58 (7) (b) and
, on the rental, but not for rerental and not for rental as a service or repair 9
replacement vehicle, of Type 1 automobiles, as defined in s. 340.01 (4) (a), by 10
establishments primarily engaged in short-term rental of passenger cars without 11
drivers, for a period of 30 days or less, unless the sale is exempt from the sales tax 12
under s. 77.54 (1), (4), (7) (a), (7m), (9), or (9a). The fee imposed under this subchapter 13
shall be effective on the first day of the first month that begins at least 90 days after 14
the board of directors of the southeastern regional transit authority approves the 15
imposition of the fee and notifies the department of revenue. The board of directors 16
shall notify the department of a repeal of the fee imposed under this subchapter at 17
least 60 days before the effective date of the repeal.
(b) 1. Upon completion of a planning study under sub. (2), or, to the 21
satisfaction of the department, of a study under s. 85.022, a political subdivision in 22
a county, or a transit authority created under s. 66.1039 or 66.1041 and the
23southeastern regional transit authority under s. 59.58 (7) to the extent it is the
24successor under s. 66.1041 (7) (b) to a transit authority created under s. 66.1041
includes the urban area may apply to the department for a grant for property 2
acquisition for an urban rail transit system.
(b) "Political subdivision" means any city, village, town, county, 6
transit commission organized under s. 59.58 (2) or 66.1021 or recognized under s. 7
66.0301, or transit authority created under s. 66.1039 or 66.1041
within this state 8
or the southeastern regional transit authority under s. 59.58 (7).
(a) "Eligible applicant" means the southeastern regional transit 12
authority under s. 59.58 (7) or an interim regional transit authority created under
(a) (intro.) The department shall pay annually to the eligible 17
applicant described in subd. 6. cm. the amount of aid specified in subd. 6. cm. The 18
department shall pay annually to the eligible applicant described in subd. 6. d. the 19
amount of aid specified in subd. 6. d. The department shall allocate an amount to 20
each eligible applicant described in subd. 6. e., 6. f.,
7., or 8. to ensure that the sum 21
of state and federal aids for the projected operating expenses of each eligible 22
applicant's urban mass transit system is equal to a uniform percentage, established 23
by the department, of the projected operating expenses of the mass transit system 24
for the calendar year. The department shall make allocations as follows:
(a) 6. e. From the appropriation under s. 20.395 (1) (hw), the 4
department may pay the uniform percentage for each eligible applicant for a planned 5
commuter or light rail system that has been enumerated under s. 85.062 (3). An 6
eligible applicant may not receive aid under subd. 6. cm. or d., 7., or 8. for a commuter 7
rail or light rail transit system.
AB282-ASA1, s. 69
85.20 (4m) (a) 6. f. of the statutes is created to read:
(a) 6. f. From the appropriation under s. 20.395 (1) (hy), the 10
department may pay the uniform percentage for each eligible applicant for making 11
payments under s. 59.58 (7) (m).
85.20 (4s) Payment of aids under the contract.
The contracts executed 15
between the department and eligible applicants under this section shall provide that 16
the payment of the state aid allocation under sub. (4m) (a) for the last quarter of the 17
state's fiscal year shall be provided from the following fiscal year's appropriation 18
under s. 20.395 (1) (hr), (hs), (ht), (hu), or
, or (hy)
(j) "Municipal employer" means any city, county, village, town, 22
metropolitan sewerage district, school district, long-term care district, transit 23
authority under s. 59.58 (7) or,
or any other political subdivision 24
of the state, or instrumentality of one or more political subdivisions of the state, that 25
engages the services of an employee and includes any person acting on behalf of a
municipal employer within the scope of the person's authority, express or implied, 2
but specifically does not include a local cultural arts district created under subch. V 3
of ch. 229.
(ag) "Authority" means a transit authority created under s. 66.1039 7or 66.1041 and the southeastern regional transit authority under s. 59.58 (7) to the
8extent it is the successor under s. 66.1041 (7) (b) to a transit authority created under
(a) In this subsection, "municipality" has the meaning given in s. 13
345.05 (1) (c), but also includes any transit authority created under s. 66.1039 or
1466.1041 and the southeastern regional transit authority under s. 59.58 (7) to the
15extent it is the successor under s. 66.1041 (7) (b) to a transit authority created under