AB282, s. 21
18Section
21. 77.71 (2) of the statutes is amended to read:
AB282,31,719
77.71
(2) An excise tax is imposed at the rate of 0.5% in the case of a county tax
,
20at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under
21s. 77.705 or 77.706 in the case of a special district tax of the sales price upon every
22person storing, using
, or otherwise consuming in the county
or, special district
, or
23transit authority's jurisdictional area tangible personal property or services if the
24property or service is subject to the state use tax under s. 77.53, except that a receipt
25indicating that the tax under sub. (1), (3)
, or (4) has been paid relieves the buyer of
1liability for the tax under this subsection and except that if the buyer has paid a
2similar local tax in another state on a purchase of the same property or services that
3tax shall be credited against the tax under this subsection and except that for motor
4vehicles that are used for a purpose in addition to retention, demonstration
, or
5display while held for sale in the regular course of business by a dealer the tax under
6this subsection is imposed not on the sales price but on the amount under s. 77.53
7(1m).
AB282, s. 22
8Section
22. 77.71 (3) of the statutes is amended to read:
AB282,31,209
77.71
(3) An excise tax is imposed upon a contractor engaged in construction
10activities within the county
or, special district
, or transit authority's jurisdictional
11area, at the rate of 0.5% in the case of a county tax
, at the rate under s. 77.708 in the
12case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of
13a special district tax of the sales price of tangible personal property that is used in
14constructing, altering, repairing
, or improving real property and that becomes a
15component part of real property in that county or special district
or in the transit
16authority's jurisdictional area, except that if the contractor has paid the sales tax of
17a county
in the case of a county tax, transit authority, or
of a special district
in the
18case of a special district tax in this state on that property, or has paid a similar local
19sales tax in another state on a purchase of the same property, that tax shall be
20credited against the tax under this subsection.
AB282, s. 23
21Section
23. 77.71 (4) of the statutes is amended to read:
AB282,32,822
77.71
(4) An excise tax is imposed at the rate of 0.5 percent in the case of a
23county tax
, at the rate under s. 77.708 in the case of a transit authority tax, or at the
24rate under s. 77.705 or 77.706 in the case of a special district tax of the sales price
25upon every person storing, using or otherwise consuming a motor vehicle, boat,
1snowmobile, recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer,
2all-terrain vehicle or aircraft, if that property must be registered or titled with this
3state and if that property is to be customarily kept in a county that has in effect an
4ordinance under s. 77.70
, the jurisdictional area of a transit authority that has in
5effect a resolution under s. 77.708, or in a special district that has in effect a
6resolution under s. 77.705 or 77.706, except that if the buyer has paid a similar local
7sales tax in another state on a purchase of the same property that tax shall be
8credited against the tax under this subsection.
AB282, s. 24
9Section
24. 77.73 of the statutes is amended to read:
AB282,32,15
1077.73 Jurisdiction to tax. (1) Retailers making deliveries in their
11company-operated vehicles of tangible personal property, or of property on which
12taxable services were performed, to purchasers in a county
or, special district
, or
13transit authority's jurisdictional area are doing business in that county
or, special
14district
, or jurisdictional area, and that county
or, special district
, or transit
15authority has jurisdiction to impose the taxes under this subchapter on them.
AB282,32,22
16(2) Counties
and, special districts
, and transit authorities do not have
17jurisdiction to impose the tax under s. 77.71 (2) in regard to tangible personal
18property purchased in a sale that is consummated in another county or special
19district in this state
, or in another transit authority's jurisdictional area, that does
20not have in effect an ordinance or resolution imposing the taxes under this
21subchapter and later brought by the buyer into the county
or, special district
, or
22jurisdictional area of the transit authority that has imposed a tax under s. 77.71 (2).
AB282, s. 25
23Section
25. 77.75 of the statutes is amended to read:
AB282,33,4
2477.75 Reports. Every person subject to county
, transit authority, or special
25district sales and use taxes shall, for each reporting period, record that person's sales
1made in the county or special district
, or jurisdictional area of a transit authority, 2that has imposed those taxes separately from sales made elsewhere in this state and
3file a report of the measure of the county or special district sales and use taxes and
4the tax due thereon separately.
AB282, s. 26
5Section
26. 77.76 (1) of the statutes is amended to read:
AB282,33,126
77.76
(1) The department of revenue shall have full power to levy, enforce
, and
7collect county
, transit authority, and special district sales and use taxes and may take
8any action, conduct any proceeding, impose interest and penalties
, and in all respects
9proceed as it is authorized to proceed for the taxes imposed by subch. III. The
10department of transportation and the department of natural resources may
11administer the county
, transit authority, and special district sales and use taxes in
12regard to items under s. 77.61 (1).
AB282, s. 27
13Section
27. 77.76 (2) of the statutes is amended to read:
AB282,33,1714
77.76
(2) Judicial and administrative review of departmental determinations
15shall be as provided in subch. III for state sales and use taxes, and no county
, transit
16authority, or special district may intervene in any matter related to the levy,
17enforcement
, and collection of the taxes under this subchapter.
AB282, s. 28
18Section
28. 77.76 (3r) of the statutes is created to read:
AB282,34,1119
77.76
(3r) From the appropriation under s. 20.835 (4) (gc) the department of
20revenue shall distribute 98.5 percent of the taxes reported for each transit authority
21that has imposed taxes under this subchapter, minus the transit authority portion
22of the retailers' discount, to the transit authority no later than the end of the 3rd
23month following the end of the calendar quarter in which such amounts were
24reported. At the time of distribution the department of revenue shall indicate the
25taxes reported by each taxpayer. In this subsection, the "transit authority portion
1of the retailers' discount" is the amount determined by multiplying the total
2retailers' discount by a fraction the numerator of which is the gross transit authority
3sales and use taxes payable and the denominator of which is the sum of the gross
4state and transit authority sales and use taxes payable. The transit authority taxes
5distributed shall be increased or decreased to reflect subsequent refunds, audit
6adjustments, and all other adjustments of the transit authority taxes previously
7distributed. Interest paid on refunds of transit authority sales and use taxes shall
8be paid from the appropriation under s. 20.835 (4) (gc) at the rate paid by this state
9under s. 77.60 (1) (a). Any transit authority receiving a report under this subsection
10is subject to the duties of confidentiality to which the department of revenue is
11subject under s. 77.61 (5).
AB282, s. 29
12Section
29. 77.76 (4) of the statutes is amended to read:
AB282,34,1813
77.76
(4) There shall be retained by the state 1.5% of the taxes collected for
14taxes imposed by special districts under ss. 77.705 and 77.706
and transit authorities
15under s. 77.708 and 1.75% of the taxes collected for taxes imposed by counties under
16s. 77.70 to cover costs incurred by the state in administering, enforcing
, and
17collecting the tax. All interest and penalties collected shall be deposited and retained
18by this state in the general fund.
AB282, s. 30
19Section
30. 77.76 (5) of the statutes is created to read:
AB282,35,220
77.76
(5) If a retailer receives notice from the department of revenue that the
21retailer is required to collect and remit the taxes imposed under s. 77.708, but the
22retailer believes that the retailer is not required to collect such taxes because the
23retailer is not doing business within the transit authority's jurisdiction, the retailer
24shall notify the department of revenue no later than 30 days after receiving notice
1from the department. The department of revenue shall affirm or revise its original
2determination no later than 30 days after receiving the retailer's notice.
AB282, s. 31
3Section
31. 77.77 (1) of the statutes is amended to read:
AB282,35,94
77.77
(1) The gross receipts from services subject to the tax under s. 77.52 (2)
5are not subject to the taxes under this subchapter, and the incremental amount of
6tax caused by a rate increase applicable to those services is not due, if those services
7are billed to the customer and paid for before the effective date of the county
8ordinance, special district resolution
, transit authority resolution, or rate increase,
9whether the service is furnished to the customer before or after that date.
AB282,35,2012
77.77
(1) (a) The sales price from services subject to the tax under s. 77.52 (2)
13or the lease, rental, or license of tangible personal property and property, items, and
14goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under this
15subchapter, and the incremental amount of tax caused by a rate increase applicable
16to those services, leases, rentals, or licenses is due, beginning with the first billing
17period starting on or after the effective date of the county ordinance, special district
18resolution, transit authority resolution, or rate increase, regardless of whether the
19service is furnished or the property, item, or good is leased, rented, or licensed to the
20customer before or after that date.
AB282,36,421
(b) The sales price from services subject to the tax under s. 77.52 (2) or the lease,
22rental, or license of tangible personal property and property, items, and goods
23specified under s. 77.52 (1) (b), (c), and (d), is not subject to the taxes under this
24subchapter, and a decrease in the tax rate imposed under this subchapter on those
25services first applies, beginning with bills rendered on or after the effective date of
1the repeal or sunset of a county ordinance, transit authority resolution, or special
2district resolution imposing the tax or other rate decrease, regardless of whether the
3service is furnished or the property, item, or good is leased, rented, or licensed to the
4customer before or after that date.
AB282, s. 33
5Section
33. 77.77 (2) of the statutes is amended to read:
AB282,36,106
77.77
(2) Lease or rental receipts from tangible personal property that the
7lessor is obligated to furnish at a fixed price under a contract entered into before the
8effective date of a county ordinance
, transit authority resolution, or special district
9resolution are subject to the taxes under this subchapter on the effective date of the
10ordinance or resolution, as provided for the state sales tax under s. 77.54 (18).
AB282, s. 34
11Section
34. 77.77 (2) of the statutes, as affected by 2009 Wisconsin Act .... (this
12act), is repealed.
AB282, s. 35
13Section
35. 77.77 (3) of the statutes is amended to read:
AB282,36,2314
77.77
(3) The sale of building materials to contractors engaged in the business
15of constructing, altering, repairing or improving real estate for others is not subject
16to the taxes under this subchapter, and the incremental amount of tax caused by the
17rate increase applicable to those materials is not due, if the materials are affixed and
18made a structural part of real estate, and the amount payable to the contractor is
19fixed without regard to the costs incurred in performing a written contract that was
20irrevocably entered into prior to the effective date of the county ordinance, special
21district resolution
, transit authority resolution, or rate increase or that resulted from
22the acceptance of a formal written bid accompanied by a bond or other performance
23guaranty that was irrevocably submitted before that date.
AB282, s. 36
24Section
36. 77.78 of the statutes is amended to read:
AB282,37,7
177.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle,
2as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle or aircraft that
3is required to be registered by this state may be registered or titled by this state
4unless the registrant files a sales and use tax report and pays the county tax
, transit
5authority tax, and special district tax at the time of registering or titling to the state
6agency that registers or titles the property. That state agency shall transmit those
7tax revenues to the department of revenue.
AB282, s. 37
8Section
37. 345.05 (1) (a) of the statutes is renumbered 345.05 (1) (am).
AB282, s. 38
9Section
38. 345.05 (1) (ag) of the statutes is created to read:
AB282,37,1010
345.05
(1) (ag) "Authority" means a transit authority created under s. 66.1039.
AB282, s. 39
11Section
39. 345.05 (2) of the statutes is amended to read:
AB282,37,2012
345.05
(2) A person suffering any damage proximately resulting from the
13negligent operation of a motor vehicle owned and operated by a municipality
or
14authority, which damage was occasioned by the operation of the motor vehicle in the
15course of its business, may file a claim for damages against the municipality
or
16authority concerned and the governing body
thereof
of the municipality, or the board
17of directors of the authority, may allow, compromise, settle and pay the claim. In this
18subsection, a motor vehicle is deemed owned and operated by a municipality
or
19authority if the vehicle is either being rented or leased, or is being purchased under
20a contract whereby the municipality
or authority will acquire title.
AB282, s. 40
21Section
40. 611.11 (4) (a) of the statutes is amended to read:
AB282,37,2322
611.11
(4) (a) In this subsection, "municipality" has the meaning given in s.
23345.05 (1) (c)
, but also includes any transit authority created under s. 66.1039.
AB282, s. 41
24Section
41.
Effective dates. This act takes effect on the day after publication,
25except as follows:
AB282,38,2
1(1)
The repeal and recreation of section 40.02 (28) of the statutes takes effect
2on January 1, 2010.
AB282,38,43
(2)
The repeal and recreation of section 77.77 (1) of the statutes takes effect on
4October 1, 2009, or on the day after publication, whichever is later.
AB282,38,55
(3)
The repeal of section 77.77 (2) of the statutes takes effect on October 1, 2009.