SB205,32,22 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).
SB205, s. 25 23Section 25. 77.75 of the statutes is amended to read:
SB205,33,4 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.
SB205, s. 26 5Section 26. 77.76 (1) of the statutes is amended to read:
SB205,33,126 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).
SB205, s. 27 13Section 27. 77.76 (2) of the statutes is amended to read:
SB205,33,1714 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.
SB205, s. 28 18Section 28. 77.76 (3r) of the statutes is created to read:
SB205,34,1119 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).
SB205, s. 29 12Section 29. 77.76 (4) of the statutes is amended to read:
SB205,34,1813 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.
SB205, s. 30 19Section 30. 77.76 (5) of the statutes is created to read:
SB205,35,220 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.
SB205, s. 31 3Section 31. 77.77 (1) of the statutes is amended to read:
SB205,35,94 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.
SB205, s. 32 10Section 32. 77.77 (1) of the statutes, as affected by 2009 Wisconsin Acts 2 and
11.... (this act), is repealed and recreated to read:
SB205,35,2012 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.
SB205,36,421 (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.
SB205, s. 33 5Section 33. 77.77 (2) of the statutes is amended to read:
SB205,36,106 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).
SB205, s. 34 11Section 34. 77.77 (2) of the statutes, as affected by 2009 Wisconsin Act .... (this
12act), is repealed.
SB205, s. 35 13Section 35. 77.77 (3) of the statutes is amended to read:
SB205,36,2314 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.
SB205, s. 36 24Section 36. 77.78 of the statutes is amended to read:
SB205,37,7
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.
SB205, s. 37 8Section 37. 345.05 (1) (a) of the statutes is renumbered 345.05 (1) (am).
SB205, s. 38 9Section 38. 345.05 (1) (ag) of the statutes is created to read:
SB205,37,1010 345.05 (1) (ag) "Authority" means a transit authority created under s. 66.1039.
SB205, s. 39 11Section 39. 345.05 (2) of the statutes is amended to read:
SB205,37,2012 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.
SB205, s. 40 21Section 40. 611.11 (4) (a) of the statutes is amended to read:
SB205,37,2322 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.
SB205, s. 41 24Section 41. Effective dates. This act takes effect on the day after publication,
25except as follows:
SB205,38,2
1(1) The repeal and recreation of section 40.02 (28) of the statutes takes effect
2on January 1, 2010.
SB205,38,43 (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.
SB205,38,55 (3) The repeal of section 77.77 (2) of the statutes takes effect on October 1, 2009.
SB205,38,66 (End)
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