AB75, s. 1888
12Section
1888. 77.9941 (1) of the statutes is amended to read:
AB75,1063,1613
77.9941
(1) The ordinance under s. 77.994 is effective on January 1, April 1,
14July 1 or October 1. The municipality or county shall deliver a certified copy of that
15ordinance
, or an amended ordinance under s. 77.994 (3), to the secretary of revenue
16at least 120 days before its effective date.
AB75, s. 1889
17Section
1889. 77.9951 (2) of the statutes is amended to read:
AB75,1063,2318
77.9951
(2) Sections 77.51
(3r), (4) (a), (b) 1., 2., and 4., (c) 1. to 3. and (d) and
19(14) (a) to (f), (j) and (k), 77.52 (1b), (4), (6), (13), (14), and (18), 77.53 (1b), 77.58 (1)
20to (5) and (7), 77.59, 77.60, 77.61 (2), (5), (8), (9), and (12) to (14), and 77.62, as they
21apply to the taxes under subch. III, apply to the fee under this subchapter. The renter
22shall collect the fee under this subchapter from the person to whom the vehicle is
23rented.
AB75, s. 1890
24Section
1890. 77.9964 (2) of the statutes is amended to read:
AB75,1064,7
177.9964
(2) Except as provided in s. 77.9961 (1) (b), (d), and (e), ss.
71.738 (2m), 271.74 (1) to (3), (7), (9), and (10) to (12), 71.75 (1), (2), (6), (7), (9), and (10), 71.77 (1)
3and (4) to (8), 71.78 (1) to (4) and (5) to (8), 71.80 (1) (a) and (b), (4) to (6), (8) to (12),
4(14), (17), and (18), 71.82 (1) and (2) (a) and (b), 71.83 (1) (a) 1. and 2. and (b) 1., 2.,
5and 6., (2) (a) 1. to 3. and (b) 1. to 3., and (3), 71.87, 71.88, 71.89, 71.90, 71.91 (1) (a),
6(2), (3), and (4) to (7), 71.92, and 71.93 as they apply to the taxes under ch. 71 apply
7to the fees under this subchapter.
AB75, s. 1891
8Section
1891. 77.9971 of the statutes is amended to read:
AB75,1064,21
977.9971 Imposition. A regional transit authority
created under s.
59.58 (6) 1066.1039 (2) (a) may impose a fee at a rate not to exceed $2 for each transaction in the
11region, as defined in s. 59.58 (6) (a) 2., authority's jurisdictional area, as described
12in s. 66.1039 (2) (a) 6., on the rental, but not for rerental and not for rental as a service
13or repair replacement vehicle, of Type 1 automobiles, as defined in s. 340.01 (4) (a),
14by establishments primarily engaged in short-term rental of passenger cars without
15drivers, for a period of 30 days or less, unless the sale is exempt from the sales tax
16under s. 77.54 (1), (4), (7) (a), (7m), (9), or (9a). The fee imposed under this subchapter
17shall be effective on the first day of the first month that begins at least 90 days after
18the
governing body board of directors of the regional transit authority approves the
19imposition of the fee and notifies the department of revenue. The
governing body 20board of directors shall notify the department of a repeal of the fee imposed under
21this subchapter at least 60 days before the effective date of the repeal.
AB75, s. 1892
22Section
1892. Subchapter XIV of chapter 77 [precedes 77.998] of the statutes
23is created to read:
AB75,1064,2424
CHAPTER 77
AB75,1065,2
1SUBCHAPTER XIV
2
oil company profits tax
AB75,1065,3
377.998 Definitions. In this subchapter:
AB75,1065,5
4(1) "Annual gross receipts" means the gross receipts that correspond to the
5state's fiscal year.
AB75,1065,7
6(2) "Biodiesel fuel" means biodiesel fuel, as defined in s. 168.14 (2m) (a), that
7is not blended with any petroleum product.
AB75,1065,8
8(3) "Department" means the department of revenue.
AB75,1065,16
9(4) "Gross receipts" means all consideration received from the first sale of
10motor vehicle fuel received by a supplier for sale in this state, for sale for export to
11this state, or for export to this state, not including state or federal excise taxes, or
12petroleum inspection fees, collected from the purchaser. "Gross receipts" does not
13include consideration received from the first sale of motor vehicle fuel received by a
14supplier for sale in this state, for sale for export to this state, or for export to this state,
15if the motor vehicle fuel is biodiesel fuel, ethanol blended with gasoline consisting of
16at least 85 percent ethanol, or motor vehicle fuel specified under s. 78.01 (2) or (2m).
AB75,1065,17
17(5) "Motor vehicle fuel" has the meaning given in s. 78.005 (13).
AB75,1065,19
18(6) "Related party" means a person whose relationship with the supplier is
19described under section
267 (b) of the Internal Revenue Code.
AB75,1065,20
20(7) "Supplier" has the meaning given in s. 78.005 (14).
AB75,1065,21
21(8) "Terminal operator" has the meaning given in s. 78.005 (16).
AB75,1066,2
2277.9981 Imposition. (1) For the privilege of doing business in this state, there
23is imposed a tax on each supplier at the rate of the following percentages of the
24supplier's annual gross receipts that are derived from the first sale in this state of
1motor vehicle fuel received by the supplier for sale in this state, for sale for export
2to this state, or for export to this state:
AB75,1066,33
(a) For the first $15,000,000 of the supplier's annual gross receipts, 0.0 percent.
AB75,1066,54
(b) For that portion of the supplier's annual gross receipts that exceeds
5$15,000,000, but not $75,000,000, 0.5 percent.
AB75,1066,76
(c) For that portion of the supplier's annual gross receipts that exceeds
7$75,000,000, but not $120,000,000, 1.5 percent.
AB75,1066,98
(d) For that portion of the supplier's annual gross receipts that exceeds
9$120,000,000, 3 percent.
AB75,1066,15
10(2) Any person, including a terminal operator, who is not a licensee under s.
1178.09 and who either used any motor vehicle fuel in this state or has possession of
12any motor vehicle fuel, other than that contained in a motor vehicle's fuel tank, for
13which the tax under this subchapter has not been paid or for which no supplier has
14incurred liability for paying the tax, shall file a report, in the manner described by
15the department, and pay the tax based on the purchase price of the motor vehicle fuel.
AB75,1066,18
1677.9982 Administration. (1) The department shall administer the tax under
17this subchapter and may take any action, or conduct any proceeding as authorized
18by law, and impose interest and penalties, as provided under subch. XIII of ch. 71.
AB75,1066,20
19(2) The taxes imposed under this subchapter are due and payable as provided
20under s. 78.12 (5) and as provided by the department by rule.
AB75,1067,4
21(3) For purposes of determining the amount of the taxes imposed under this
22subchapter, income derived from the first sale in this state of the fuels described in
23s. 78.01 (2) and (2m) is not included in the supplier's annual gross receipts. For
24purposes of determining the amount of the tax imposed under this subchapter, with
25regard to a transfer of motor vehicle fuel from a supplier to a related party, the point
1of first sale in this state is the date of such transfer, and the annual gross receipts
2are calculated on a monthly basis using an index determined by rule by the
3department. For purposes of this subchapter, there is only one point of first sale in
4this state with regard to the sale of the same motor vehicle fuel.
AB75,1067,16
5(4) No person who is subject to the tax imposed under this subchapter shall
6increase the selling price of motor vehicle fuel in order to recover the amount of the
7tax. The person primarily responsible for increasing the selling price of motor vehicle
8fuel to recover the amount of the tax is subject to a penalty equal to the amount of
9the tax passed through to the purchaser. For purposes of this subsection, the person
10primarily responsible for increasing the selling price of motor vehicle fuel to recover
11the amount of the tax is the officer, employee, or other responsible person of a
12corporation or other form of business association or the partner, member, employee,
13or other responsible person of a partnership, limited liability company, or sole
14proprietorship who, as such officer, employee, partner, member, or other responsible
15person, has a duty to approve, confirm, ratify, or validate the selling price of motor
16vehicle fuel.
AB75,1067,19
17(5) At the secretary of revenue's request, the attorney general may represent
18this state, or assist a district attorney, in prosecuting any case arising under this
19subchapter.
AB75,1068,2
20(6) In addition to any other audits the department conducts to administer and
21enforce this subchapter, the department may audit any supplier who is subject to the
22tax imposed under this subchapter to determine whether the supplier has increased
23the selling price of motor vehicle fuel in order to recover the amount of the tax.
24Subject to the confidentiality provisions under s. 71.78 (1) to (4) and (5) to (8), as
25provided under sub. (7), annually, the department shall submit a report to the
1governor and the legislature, as provided under s. 13.172 (2), that contains
2information on all audits conducted under this subsection in the previous year.
AB75,1068,8
3(7) Sections 71.74 (1) to (3), (5), (7), and (9) to (15), 71.75 (1), (2), (6), (7), and
4(9), 71.77 (1) and (4) to (8), 71.78 (1) to (4) and (5) to (8), 71.80 (1) (a) and (b), (4) to
5(6), (8) to (12), (14), (17), and (18), 71.82 (1) and (2) (a) and (b), 71.83 (1) (a) 1. and 2.
6and (b) 1., 2., and 6., (2) (a) 1. to 3. and (b) 1. to 3., and (3), 71.87, 71.88, 71.89, 71.90,
771.91 (1) (a), (2), (3), and (4) to (7), 71.92, and 71.93 as they apply to the taxes under
8ch. 71 apply to the taxes under this subchapter.
AB75,1068,10
9(8) The department shall deposit all revenue collected under this subchapter
10into the transportation fund.
AB75, s. 1893
11Section
1893. 79.01 (2d) of the statutes is amended to read:
AB75,1068,1512
79.01
(2d) There is established an account in the general fund entitled the
13"County and Municipal Aid Account."
Beginning with the distributions in 2011, the
14total amount to be distributed each year to counties and municipalities from the
15county and municipal aid account is $846,156,200.
AB75, s. 1894
16Section
1894. 79.02 (4) of the statutes is created to read:
AB75,1068,1917
79.02
(4) (a) For the payments in 2010, subject to par. (c) 1., the amount of the
18payment to each county from the county and municipal aid account shall be reduced
19by an amount determined as follows:
AB75,1068,2120
1. Multiply the amount paid to all counties in 2009 from the county and
21municipal aid account by 0.01.
AB75,1068,2322
2. Divide the amount determined in subd. 1. by the value of all property in the
23state, as determined under s. 70.57.
AB75,1068,2524
3. Multiply the property value of the county, as determined under s. 70.57, by
25the number determined in subd. 2.
AB75,1069,3
1(b) For the payments in 2010, subject to par. (c) 2., the amount of the payment
2to each municipality from the county and municipal aid account shall be reduced by
3an amount determined as follows:
AB75,1069,54
1. Multiply the amount paid to all municipalities in 2009 from the county and
5municipal aid account by 0.01.
AB75,1069,76
2. Divide the amount determined in subd. 1. by the value of all property in the
7state, as determined under s. 70.57.
AB75,1069,98
3. Multiply the property value of the municipality, as determined under s.
970.57, by the number determined in subd. 2.
AB75,1069,1510
(c) 1. No payment reduction under par. (a) shall exceed an amount equal to 15
11percent of the amount a county would have otherwise received from the county and
12municipal aid account in 2010. The department of revenue shall adjust, in
13proportion to the population of all such counties, the payments of all counties that
14have reductions of less than 15 percent in order to ensure that no county's payment
15is reduced by more than 15 percent
AB75,1069,2116
2. No payment reduction under par. (b) shall exceed an amount equal to 15
17percent of the amount a municipality would have otherwise received from the county
18and municipal aid account in 2010. The department of revenue shall adjust, in
19proportion to the population of all such municipalities, the payments of all
20municipalities that have reductions of less than 15 percent in order to ensure that
21no municipality's payment is reduced by more than 15 percent.
AB75, s. 1895
22Section
1895. 79.035 (1) of the statutes is amended to read:
AB75,1070,223
79.035
(1) In 2004 and subsequent years,
except as provided under s. 79.02 (4), 24each county and municipality shall receive a payment from the county and municipal
1aid account
and, beginning with payments in November 2009, from the
2appropriation under s. 20.835 (1) (q) in an amount determined under sub. (2).
AB75, s. 1896
3Section
1896. 79.04 (1) (a) of the statutes is amended to read:
AB75,1071,54
79.04
(1) (a) An amount from the shared revenue account or, for the
5distribution in 2003, from the appropriation under s. 20.835 (1) (t), 2003 stats.,
6determined by multiplying by 3 mills in the case of a town, and 6 mills in the case
7of a city or village, the first $125,000,000 of the amount shown in the account, plus
8leased property, of each public utility except qualified wholesale electric companies,
9as defined in s. 76.28 (1) (gm), on December 31 of the preceding year for "production
10plant, exclusive of land," "general structures," and "substations," in the case of light,
11heat and power companies, electric cooperatives or municipal electric companies, for
12all property within a municipality in accordance with the system of accounts
13established by the public service commission or rural electrification administration,
14less depreciation thereon as determined by the department of revenue and less the
15value of treatment plant and pollution abatement equipment, as defined under s.
1670.11 (21), as determined by the department of revenue plus an amount from the
17shared revenue account or, for the distribution in 2003, from the appropriation under
18s. 20.835 (1) (t), 2003 stats., determined by multiplying by 3 mills in the case of a
19town, and 6 mills in the case of a city or village, of the first $125,000,000 of the total
20original cost of production plant, general structures, and substations less
21depreciation, land and approved waste treatment facilities of each qualified
22wholesale electric company, as defined in s. 76.28 (1) (gm), as reported to the
23department of revenue of all property within the municipality. The total of amounts,
24as depreciated, from the accounts of all public utilities for the same production plant
25is also limited to not more than $125,000,000. The amount distributable to a
1municipality under this subsection and sub. (6) in any year shall not exceed $300
2times the population of the municipality,
increased annually by $125 per person
3beginning in 2009 except that, beginning with payments in 2009, the amount
4distributable to a municipality under this subsection and sub. (6) in any year shall
5not exceed $425 times the population of the municipality.
AB75, s. 1897
6Section
1897. 79.04 (2) (a) of the statutes is amended to read:
AB75,1072,187
79.04
(2) (a) Annually, except for production plants that begin operation after
8December 31, 2003, or begin operation as a repowered production plant after
9December 31, 2003, and except as provided in sub. (4m), the department of
10administration, upon certification by the department of revenue, shall distribute
11from the shared revenue account or, for the distribution in 2003, from the
12appropriation under s. 20.835 (1) (t), 2003 stats., to any county having within its
13boundaries a production plant, general structure, or substation, used by a light, heat
14or power company assessed under s. 76.28 (2) or 76.29 (2), except property described
15in s. 66.0813 unless the production plant or substation is owned or operated by a local
16governmental unit that is located outside of the municipality in which the production
17plant or substation is located, or by an electric cooperative assessed under ss. 76.07
18and 76.48, respectively, or by a municipal electric company under s. 66.0825 an
19amount determined by multiplying by 6 mills in the case of property in a town and
20by 3 mills in the case of property in a city or village the first $125,000,000 of the
21amount shown in the account, plus leased property, of each public utility except
22qualified wholesale electric companies, as defined in s. 76.28 (1) (gm), on December
2331 of the preceding year for "production plant, exclusive of land," "general
24structures," and "substations," in the case of light, heat and power companies,
25electric cooperatives or municipal electric companies, for all property within the
1municipality in accordance with the system of accounts established by the public
2service commission or rural electrification administration, less depreciation thereon
3as determined by the department of revenue and less the value of treatment plant
4and pollution abatement equipment, as defined under s. 70.11 (21), as determined
5by the department of revenue plus an amount from the shared revenue account or,
6for the distribution in 2003, from the appropriation under s. 20.835 (1) (t), 2003
7stats., determined by multiplying by 6 mills in the case of property in a town, and 3
8mills in the case of property in a city or village, of the total original cost of production
9plant, general structures, and substations less depreciation, land and approved
10waste treatment facilities of each qualified wholesale electric company, as defined in
11s. 76.28 (1) (gm), as reported to the department of revenue of all property within the
12municipality. The total of amounts, as depreciated, from the accounts of all public
13utilities for the same production plant is also limited to not more than $125,000,000.
14The amount distributable to a county under this subsection and sub. (6) in any year
15shall not exceed $100 times the population of the county,
increased annually by $25
16per person beginning in 2009 except that, beginning with payments in 2009, the
17amount distributable to a county under this subsection and sub. (6) in any year shall
18not exceed $125 times the population of the county.
AB75, s. 1898
19Section
1898. 79.043 (4) of the statutes is amended to read:
AB75,1072,2320
79.043
(4) Except as provided under s. 79.02 (3) (e)
and (4), beginning in 2004
,
21and ending in 2010, the total amount to be distributed each year to municipalities
22from the
aid account appropriation accounts under s. 20.835 (1) (db) and (q) is
23$702,483,300.
AB75, s. 1899
24Section
1899. 79.043 (5) of the statutes is amended to read:
AB75,1073,5
179.043
(5) Except as provided under s. 79.02 (3) (e)
and (4), for the
distribution 2distributions beginning in 2005 and
subsequent years and ending in 2010, each
3county and municipality shall receive a payment under this section and s. 79.035
4that is equal to the amount of the payment determined for the county or municipality
5under this section and s. 79.035 in 2004.
AB75, s. 1900
6Section
1900. 79.043 (6) of the statutes is created to read:
AB75,1073,107
79.043
(6) For the distribution in 2011 and subsequent years, each county and
8municipality shall receive a payment under this section and s. 79.035 that is equal
9to the amount of the payment determined for the county or municipality under s.
1079.02 (4) in 2010.
AB75, s. 1901
11Section
1901. 79.095 (title) of the statutes is amended to read:
AB75,1073,12
1279.095 (title)
State aid; computers and research property.
AB75, s. 1902
13Section
1902. 79.095 (2) (a) of the statutes is amended to read:
AB75,1073,1614
79.095
(2) (a) On or before May 1, the value of the property that is exempt under
15s. ss. 70.11
(27m), (39)
, and (39m)
and 70.111 (27) in each taxing jurisdiction for which
16the municipality assesses property.
AB75, s. 1903
17Section
1903. 79.095 (3) of the statutes is amended to read:
AB75,1074,418
79.095
(3) Review by department. The department shall adjust each rate
19reported under sub. (2) (b) to a full-value rate. The department shall review and
20correct the information submitted under sub. (2) (a), shall determine the full value
21of all of the property reported under sub. (2) (a) and of all the property under s. 70.995
22(12r) and, on or before October 1, shall notify each taxing jurisdiction of the full value
23of the property that is exempt under
s. ss. 70.11
(27m), (39)
, and (39m)
and 70.111
24(27) and that is located in the jurisdiction. The department shall adjust the full value
25that is reported to taxing jurisdictions under this subsection in the year after an error
1occurs or a value has been changed due to an appeal. All disputes between the
2department and municipalities about the value of the property reported under sub.
3(2) (a) or of the property under s. 70.995 (12r) shall be resolved by using the
4procedures under s. 70.995 (8).
AB75, s. 1904
5Section
1904. 79.095 (4) of the statutes is amended to read:
AB75,1074,166
79.095
(4) Payment. The department shall calculate the payments due each
7taxing jurisdiction under this section by multiplying the full value as of the January
81 of the preceding year of the property that is exempt under
s. ss. 70.11
(27m), (39)
, 9and (39m)
and 70.111 (27) and that is located in the jurisdiction by the full-value
10gross tax rate of the jurisdiction for the preceding year. The department shall certify
11the amount of the payment due each taxing jurisdiction to the department of
12administration, which shall make the payments on or before the first Monday in May
13except that, beginning in 2007, the department of administration shall make the
14payments on or before the 4th Monday in July. For purposes of ch. 121, school
15districts shall treat the payments made in July under this subsection as if they had
16been received in the previous school year.
AB75, s. 1905
17Section
1905. 79.10 (2) (a) of the statutes is amended to read:
AB75,1074,2518
79.10
(2) (a) On or before December 1 of the year preceding the distribution
19under sub. (7m) (a)
or (cm), the department of revenue shall notify the clerk of each
20town, village and city of the estimated fair market value, as determined under sub.
21(11) (c), to be used to calculate the lottery and gaming credit under sub. (5) and of the
22amount to be distributed to it under sub. (7m) (a)
on the following 4th Monday in July 23or (cm). The anticipated receipt of such distribution shall not be taken into
24consideration in determining the tax rate of the municipality but shall be applied as
25tax credits.
AB75, s. 1906
1Section
1906. 79.10 (2) (b) of the statutes is amended to read:
AB75,1075,82
79.10
(2) (b) On or before December 1 of the year preceding the distribution
3under sub. (7m) (c)
or (cm), the department of revenue shall notify the clerk of each
4town, village, and city of the estimated fair market value, as determined under sub.
5(11) (d), used to calculate the first dollar credit under sub. (5m) and of the amount
6to be distributed to it under sub. (7m) (c)
on the following 4th Monday in July or (cm).
7The anticipated receipt of such distribution shall not be taken into consideration in
8determining the tax rate of the municipality but shall be applied as tax credits.
AB75, s. 1907
9Section
1907. 79.10 (7m) (a) 1. of the statutes is amended to read:
AB75,1075,1210
79.10
(7m) (a) 1. Except as provided in par.
(c) (cm), the amount determined
11under sub. (4) shall be distributed by the department of administration to the
12counties on the 4th Monday in July.
AB75, s. 1908
13Section
1908. 79.10 (7m) (a) 2. of the statutes is amended to read:
AB75,1075,1814
79.10
(7m) (a) 2. Except as provided in par.
(c) (cm), the county treasurer shall
15settle for the amounts distributed under this paragraph on the 4th Monday in July
16with each municipality and taxing jurisdiction in the county not later than August
1720. Failure to settle timely under this subdivision subjects the county treasurer to
18the penalties under s. 74.31.
AB75, s. 1909
19Section
1909. 79.10 (7m) (b) 1. of the statutes is amended to read:
AB75,1075,2420
79.10
(7m) (b) 1. Except as provided in par.
(c) (cm), the amount determined
21under sub. (5) with respect to claims filed for which the municipality has furnished
22notice under sub. (1m) by March 1 shall be distributed from the appropriation under
23s. 20.835 (3) (q) by the department of administration to the county in which the
24municipality is located on the 4th Monday in March.
AB75, s. 1910
25Section
1910. 79.10 (7m) (b) 2. of the statutes is amended to read:
AB75,1076,5
179.10
(7m) (b) 2. Except as provided in par.
(c) (cm), the county treasurer shall
2settle for the amounts distributed on the 4th Monday in March under this paragraph
3with each taxation district and each taxing jurisdiction within the taxation district
4not later than April 15. Failure to settle timely under this subdivision subjects the
5county treasurer to the penalties under s. 74.31.
AB75, s. 1911
6Section
1911. 79.10 (7m) (c) 1. of the statutes is amended to read:
AB75,1076,97
79.10
(7m) (c) 1.
The Except as provided in par. (cm), the amount determined
8under sub. (5m) shall be distributed from the appropriation under s. 20.835 (3) (b)
9by the department of administration
to the counties on the 4th Monday in July.
AB75, s. 1912
10Section
1912. 79.10 (7m) (c) 2. of the statutes is amended to read:
AB75,1076,1811
79.10
(7m) (c) 2.
The town, village, or city Except as provided in par. (cm), the
12county treasurer shall settle for the amounts distributed on the 4th Monday in July
13under this paragraph with
the appropriate each municipality and taxing jurisdiction
14in the county
treasurer not later than August
15 20. Failure to settle timely under
15this subdivision subjects the
town, village, or city
county treasurer to the penalties
16under s. 74.31.
On or before August 20, the county treasurer shall settle with each
17taxing jurisdiction, including towns, villages, and cities except 1st class cities, in the
18county.
AB75, s. 1913
19Section
1913. 79.10 (7m) (cm) 1. a. of the statutes is amended to read:
AB75,1077,220
79.10
(7m) (cm) 1. a. If, in any year, the total of the amounts determined under
21subs. (4)
and, (5)
, and (5m) for any municipality is $3,000,000 or more, the
22municipality, with the approval of the majority of the members of the municipality's
23governing body, may notify the department of administration to distribute the
24amounts directly to the municipality and the department of administration shall
1distribute the amounts at the time and in the manner provided under pars. (a) 1.
and, 2(b) 1.
, and (c) 1.
AB75, s. 1914
3Section
1914. 79.10 (7m) (cm) 1. b. of the statutes is amended to read:
AB75,1077,104
79.10
(7m) (cm) 1. b. The treasurer of the municipality shall settle for the
5amounts distributed under
par. pars. (a) 1.
and (c) 1. on the 4th Monday in July with
6the appropriate county treasurer not later than August 15. Failure to settle timely
7under this subdivision subjects the treasurer of the municipality to the penalties
8under s. 74.31. On or before August 20, the county treasurer shall settle with each
9taxing jurisdiction, including towns, villages, and cities, except 1st class cities, in the
10county.