LRB-1412/1
ARG&JK:wlj:rs
2011 - 2012 LEGISLATURE
February 24, 2011 - Introduced by Senators Grothman, Wanggaard, Lazich,
Vukmir, Lasee and
Moulton, cosponsored by Representatives Nass, Ripp, Vos,
Wynn, Pridemore, Mursau, Petersen, Nygren, Kerkman, Suder, August and
LeMahieu. Referred to Committee on Transportation and Elections.
SB25,2,2
1An Act to repeal 20.566 (1) (gc), 20.566 (1) (gh), 20.835 (4) (gc), 20.835 (4) (gh),
220.866 (2) (uq), 59.58 (6), 59.58 (7), 59.58 (7) (i) and (j), 66.1039, 71.05 (1) (c) 9.,
371.26 (1m) (j), 71.45 (1t) (j), 77.54 (9a) (er), 77.708, 77.76 (3r), 77.76 (5),
4subchapter XIII (title) of chapter 77 [precedes 77.997], 77.9971, 77.9972,
577.9973, 85.062 (3) (c), 85.11, 227.01 (13) (yL) and 345.05 (1) (ag);
to renumber
677.9973;
to amend 20.395 (6) (af), 32.02 (11), 32.05 (1) (a), 32.07 (2), 40.02 (28),
759.58 (7) (e) (intro.), 66.0301 (1) (a), 66.0903 (1) (d), 66.1039 (4) (s) 1., 67.01 (5),
870.11 (2), 71.26 (1) (b), chapter 77 (title), subchapter V (title) of chapter 77
9[precedes 77.70], 77.71, 77.73 (2), 77.73 (3), 77.75, 77.76 (1), 77.76 (2), 77.76 (4),
1077.77 (1), 77.77 (3), 77.78, 85.063 (3) (b) 1., 85.064 (1) (b), 111.70 (1) (j), 345.05
11(2) and 611.11 (4) (a);
to create 77.708 (3) and 77.9973 (2) of the statutes; and
12to affect 2009 Wisconsin Act 28, section
9150 (1);
relating to: eliminating
13authorization to create a regional transit authority, dissolving any existing
1regional transit authority and the Southeastern Regional Transit Authority,
2and eliminating the Southeast Wisconsin transit capital assistance program.
Analysis by the Legislative Reference Bureau
The Biennial Budget Act,
2009 Wisconsin Act 28 (Act 28), authorized the
creation of several new regional transit authorities (RTAs): the Dane County RTA,
the Chippewa Valley RTA, and the Chequamegon Bay RTA. Each RTA, once created,
is a public body corporate and politic and a separate governmental entity. An RTA's
authority is vested in its board of directors, and its bylaws govern its management,
operations, and administration. Among its powers, an RTA may operate a
transportation system or provide for its operation by contracting with a public or
private organization; impose, by its board of directors adopting a resolution, a sales
and use tax in the RTA's jurisdictional area at a rate not exceeding 0.5 percent of the
gross receipts or sales price if certain conditions are satisfied; acquire property by
condemnation; and issue tax-exempt revenue bonds. An RTA has a duty to provide,
or contract for the provision of, transit service within the RTA's jurisdictional area.
Rates and other charges received by an RTA must be used only for the general
expenses and capital expenditures of the RTA, to pay interest, amortization, and
retirement charges on the RTA's revenue bonds, and for specific purposes of the RTA
and may not be transferred to any political subdivision.
This bill eliminates authorization to create an RTA and dissolves the Dane
County RTA, the Chippewa Valley RTA, and the Chequamegon Bay RTA to the
extent previously created. Any such RTA is dissolved 90 days after enactment of the
bill, but no RTA may impose sales and use tax after enactment of the bill.
Act 28 also created the Southeastern Regional Transit Authority (SERTA) as
a successor entity to what was often referred to as the KRM authority. SERTA is a
public body corporate and politic and a separate governmental entity; it consists of
the counties of Kenosha, Racine, and Milwaukee. The jurisdictional area of SERTA
is the geographic area formed by the combined territorial boundaries of the counties
of Kenosha, Racine, and Milwaukee. The powers of SERTA are vested in its board
of directors. SERTA's powers are limited but include all powers necessary and
convenient to create, construct, and manage a commuter rail transit system
connecting the cities of Kenosha, Racine, and Milwaukee (KRM commuter rail line).
Upon approval by its board of directors, SERTA may impose a rental car transaction
fee in the counties of Kenosha, Racine, and Milwaukee. SERTA was required to
submit, by July 1, 2010, an application to the Federal Transit Administration for
funding to enter the preliminary engineering phase for the KRM commuter rail line.
This bill dissolves SERTA after a winding down period of 90 days, during which
SERTA may not impose the rental car transaction fee. The bill also eliminates the
Department of Transportation's Southeast Wisconsin transit capital assistance
program, under which SERTA is the only eligible grant applicant for the program.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB25, s. 1
1Section
1. 20.395 (6) (af) of the statutes is amended to read:
SB25,3,122
20.395
(6) (af)
Principal repayment and interest, local roads for job preservation
3program, transit improvements, and major highway and rehabilitation projects,
4state funds. From the general fund, a sum sufficient to reimburse s. 20.866 (1) (u)
5for the payment of principal and interest costs incurred in financing the local roads
6for job preservation program under s. 86.312
, transit capital improvements under s.
785.11, as provided under s. 20.866 (2) (uq), and major highway and rehabilitation
8projects, as provided under ss. 20.866 (2) (uum) and (uur), 84.555, and 84.95, to make
9the payments determined by the building commission under s. 13.488 (1) (m) that are
10attributable to the proceeds of obligations incurred in financing the local roads for
11job preservation program under s. 86.312, and to make payments under an
12agreement or ancillary arrangement entered into under s. 18.06 (8) (a).
SB25, s. 2
13Section
2. 20.566 (1) (gc) of the statutes is repealed.
SB25, s. 3
14Section
3. 20.566 (1) (gh) of the statutes is repealed.
SB25, s. 4
15Section
4. 20.835 (4) (gc) of the statutes is repealed.
SB25, s. 5
16Section
5. 20.835 (4) (gh) of the statutes is repealed.
SB25, s. 6
17Section
6. 20.866 (2) (uq) of the statutes is repealed.
SB25, s. 7
18Section
7. 32.02 (11) of the statutes is amended to read:
SB25,4,219
32.02
(11) Any housing authority created under ss. 66.1201 to 66.1211;
20redevelopment authority created under s. 66.1333; community development
21authority created under s. 66.1335; local cultural arts district created under subch.
1V of ch. 229, subject to s. 229.844 (4) (c);
or local exposition district created under
2subch. II of ch. 229
; or transit authority created under s. 66.1039.
SB25, s. 8
3Section
8. 32.05 (1) (a) of the statutes is amended to read:
SB25,4,244
32.05
(1) (a) Except as provided under par. (b), a county board of supervisors
5or a county highway committee when so authorized by the county board of
6supervisors, a city council, a village board, a town board, a sewerage commission
7governing a metropolitan sewerage district created by ss. 200.05 or 200.21 to 200.65,
8the secretary of transportation, a commission created by contract under s. 66.0301,
9a joint local water authority created by contract under s. 66.0823,
a transit authority
10created under s. 66.1039, a housing authority under ss. 66.1201 to 66.1211, a local
11exposition district created under subch. II of ch. 229, a local cultural arts district
12created under subch. V of ch. 229, a redevelopment authority under s. 66.1333 or a
13community development authority under s. 66.1335 shall make an order providing
14for the laying out, relocation and improvement of the public highway, street, alley,
15storm and sanitary sewers, watercourses, water transmission and distribution
16facilities, mass transit facilities, airport, or other transportation facilities, gas or
17leachate extraction systems to remedy environmental pollution from a solid waste
18disposal facility, housing project, redevelopment project, cultural arts facilities,
19exposition center or exposition center facilities which shall be known as the
20relocation order. This order shall include a map or plat showing the old and new
21locations and the lands and interests required. A copy of the order shall, within 20
22days after its issue, be filed with the county clerk of the county wherein the lands are
23located or, in lieu of filing a copy of the order, a plat may be filed or recorded in
24accordance with s. 84.095.
SB25, s. 9
25Section
9. 32.07 (2) of the statutes is amended to read:
SB25,5,11
132.07
(2) The petitioner shall determine necessity if application is by the state
2or any commission, department, board or other branch of state government or by a
3city, village, town, county, school district, board, commission, public officer,
4commission created by contract under s. 66.0301, joint local water authority under
5s. 66.0823,
transit authority created under s. 66.1039, redevelopment authority
6created under s. 66.1333, local exposition district created under subch. II of ch. 229,
7local cultural arts district created under subch. V of ch. 229, housing authority
8created under ss. 66.1201 to 66.1211 or for the right-of-way of a railroad up to 100
9feet in width, for a telegraph, telephone or other electric line, for the right-of-way
10for a gas pipeline, main or service or for easements for the construction of any
11elevated structure or subway for railroad purposes.
SB25, s. 10
12Section
10. 40.02 (28) of the statutes is amended to read:
SB25,5,2213
40.02
(28) "Employer" means the state, including each state agency, any
14county, city, village, town, school district, other governmental unit or
15instrumentality of 2 or more units of government now existing or hereafter created
16within the state, any federated public library system established under s. 43.19
17whose territory lies within a single county with a population of 500,000 or more, a
18local exposition district created under subch. II of ch. 229,
a transit authority created
19under s. 66.1039, and a long-term care district created under s. 46.2895, except as
20provided under ss. 40.51 (7) and 40.61 (3). "Employer" does not include a local
21cultural arts district created under subch. V of ch. 229. Each employer shall be a
22separate legal jurisdiction for OASDHI purposes.
SB25, s. 11
23Section
11. 59.58 (6) of the statutes is repealed.
SB25, s. 12
24Section
12. 59.58 (7) of the statutes, as affected by 2011 Wisconsin Act ... (this
25act), is repealed.
SB25, s. 13
1Section
13. 59.58 (7) (e) (intro.) of the statutes is amended to read:
SB25,6,42
59.58
(7) (e) (intro.)
The Subject to s. 77.9973 (2), the authority may impose the
3fees under subch. XIII of ch. 77. From the fees, the authority may do all of the
4following:
SB25, s. 14
5Section
14. 59.58 (7) (i) and (j) of the statutes are repealed.
SB25, s. 15
6Section
15. 66.0301 (1) (a) of the statutes is amended to read:
SB25,6,217
66.0301
(1) (a) Except as provided in pars. (b) and (c), in this section
8"municipality" means the state or any department or agency thereof, or any city,
9village, town, county, school district, public library system, public inland lake
10protection and rehabilitation district, sanitary district, farm drainage district,
11metropolitan sewerage district, sewer utility district, solid waste management
12system created under s. 59.70 (2), local exposition district created under subch. II of
13ch. 229, local professional baseball park district created under subch. III of ch. 229,
14local professional football stadium district created under subch. IV of ch. 229, local
15cultural arts district created under subch. V of ch. 229,
transit authority created
16under s. 66.1039, long-term care district under s. 46.2895, water utility district,
17mosquito control district, municipal electric company, county or city transit
18commission, commission created by contract under this section, taxation district,
19regional planning commission, housing authority created under s. 66.1201,
20redevelopment authority created under s. 66.1333, community development
21authority created under s. 66.1335, or city-county health department.
SB25, s. 16
22Section
16. 66.0903 (1) (d) of the statutes is amended to read:
SB25,7,323
66.0903
(1) (d) "Local governmental unit" means a political subdivision of this
24state, a special purpose district in this state, an instrumentality or corporation of
25such a political subdivision or special purpose district, a combination or subunit of
1any of the foregoing or an instrumentality of the state and any of the foregoing.
2"Local governmental unit" includes a regional transit authority created under s.
366.1039 and the southeastern regional transit authority created under s. 59.58 (7).
SB25, s. 17
4Section
17. 66.1039 of the statutes, as affected by 2011 Wisconsin Act .... (this
5act), is repealed.
SB25, s. 18
6Section
18. 66.1039 (4) (s) 1. of the statutes is amended to read:
SB25,7,167
66.1039
(4) (s) 1. Impose, by the adoption of a resolution by the board of
8directors, the taxes under subch. V of ch. 77 in the authority's jurisdictional area
,
9except that no taxes may be imposed under this paragraph unless the resolution of
10the board of directors is adopted prior to the effective date of this subdivision .... [LRB
11inserts date]. If an authority adopts a resolution to impose the taxes, it shall deliver
12a certified copy of the resolution to the department of revenue at least 120 days before
13its effective date. The authority may, by adoption of a resolution by the board of
14directors, repeal the imposition of taxes under subch. V of ch. 77 and shall deliver a
15certified copy of the repeal resolution to the department of revenue at least 120 days
16before its effective date.
SB25, s. 19
17Section
19. 67.01 (5) of the statutes is amended to read:
SB25,7,2518
67.01
(5) "Municipality" means any of the following which is authorized to levy
19a tax: a county, city, village, town, school district, board of park commissioners,
20technical college district, metropolitan sewerage district created under ss. 200.01 to
21200.15 or 200.21 to 200.65, town sanitary district under subch. IX of ch. 60,
transit
22authority created under s. 66.1039, public inland lake protection and rehabilitation
23district established under s. 33.23, 33.235, or 33.24, and any other public body
24empowered to borrow money and issue obligations to repay the money out of public
25funds or revenues. "Municipality" does not include the state.
SB25, s. 20
1Section
20. 70.11 (2) of the statutes is amended to read:
SB25,8,162
70.11
(2) Municipal property and property of certain districts, exception. 3Property owned by any county, city, village, town, school district, technical college
4district, public inland lake protection and rehabilitation district, metropolitan
5sewerage district, municipal water district created under s. 198.22, joint local water
6authority created under s. 66.0823,
transit authority created under s. 59.58 (7) or
766.1039, long-term care district under s. 46.2895 or town sanitary district; lands
8belonging to cities of any other state used for public parks; land tax-deeded to any
9county or city before January 2; but any residence located upon property owned by
10the county for park purposes that is rented out by the county for a nonpark purpose
11shall not be exempt from taxation. Except as to land acquired under s. 59.84 (2) (d),
12this exemption shall not apply to land conveyed after August 17, 1961, to any such
13governmental unit or for its benefit while the grantor or others for his or her benefit
14are permitted to occupy the land or part thereof in consideration for the conveyance.
15Leasing the property exempt under this subsection, regardless of the lessee and the
16use of the leasehold income, does not render that property taxable.
SB25, s. 21
17Section
21. 71.05 (1) (c) 9. of the statutes is repealed.
SB25, s. 22
18Section
22. 71.26 (1) (b) of the statutes is amended to read:
SB25,8,2319
71.26
(1) (b)
Political units. Income received by the United States, the state
20and all counties, cities, villages, towns, school districts, technical college districts,
21joint local water authorities created under s. 66.0823,
transit authorities created
22under s. 59.58 (7) or 66.1039, long-term care districts under s. 46.2895 or other
23political units of this state.
SB25, s. 23
24Section
23. 71.26 (1m) (j) of the statutes is repealed.
SB25, s. 24
25Section
24. 71.45 (1t) (j) of the statutes is repealed.
SB25, s. 25
1Section
25. Chapter 77 (title) of the statutes is amended to read:
SB25,9,103
TAXATION OF FOREST CROPLANDS; REAL ESTATE TRANSFER FEES;
4
SALES AND USE TAXES; COUNTY
, TRANSIT AUTHORITY, AND
5
SPECIAL DISTRICT SALES AND USE TAXES; MANAGED FOREST
6LAND;
7
RECYCLING SURCHARGE; LOCAL FOOD AND BEVERAGE TAX;
8
LOCAL RENTAL CAR TAX; Premier resort area taxes;
9
state rental vehicle fee; dry cleaning fees;
10SOUTHEASTERN REGIONAL TRANSIT AUTHORITY FEE
SB25, s. 26
12Section
26. 77.54 (9a) (er) of the statutes is repealed.
SB25, s. 27
13Section
27. Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes
14is amended to read:
SB25,9,1816
subchapter v
17
county
, transit authority, and
18
special district sales and use taxes
SB25, s. 28
19Section
28. 77.708 of the statutes, as affected by 2011 Wisconsin Act .... (this
20act), is repealed.
SB25, s. 29
21Section
29. 77.708 (3) of the statutes is created to read:
SB25,9,2422
77.708
(3) Retailers and the department of revenue may not collect a tax under
23sub. (1) for any transit authority created under s. 66.1039 after the effective date of
24this subsection .... [LRB inserts date], except that the department of revenue may
1collect from retailers taxes that accrued before the effective date of this subsection
2.... [LRB inserts date], and fees, interest, and penalties that relate to those taxes.
SB25, s. 30
3Section
30. 77.71 of the statutes is amended to read:
SB25,10,7
477.71 Imposition of county, transit authority, and special district sales
5and use taxes. Whenever a county sales and use tax ordinance is adopted under
6s. 77.70
, a transit authority resolution is adopted under s. 77.708, or a special district
7resolution is adopted under s. 77.705 or 77.706, the following taxes are imposed:
SB25,10,19
8(1) For the privilege of selling, licensing, leasing, or renting tangible personal
9property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and
10(d), and for the privilege of selling, licensing, performing, or furnishing services a
11sales tax is imposed upon retailers at the rates under s. 77.70 in the case of a county
12tax
, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate
13under s. 77.705 or 77.706 in the case of a special district tax of the sales price from
14the sale, license, lease, or rental of tangible personal property and the items,
15property, and goods specified under s. 77.52 (1) (b), (c), and (d), except property taxed
16under sub. (4), sold, licensed, leased, or rented at retail in the county
, or special
17district,
or transit authority's jurisdictional area, or from selling, licensing,
18performing, or furnishing services described under s. 77.52 (2) in the county
, or 19special district
, or transit authority's jurisdictional area.
SB25,11,10
20(2) An excise tax is imposed at the rates under s. 77.70 in the case of a county
21tax
, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate
22under s. 77.705 or 77.706 in the case of a special district tax of the purchase price
23upon every person storing, using, or otherwise consuming in the county
, or special
24district
, or transit authority's jurisdictional area tangible personal property, or
25items, property, or goods specified under s. 77.52 (1) (b), (c), or (d), or services if the
1tangible personal property, item, property, good, or service is subject to the state use
2tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3),
3or (4) has been paid relieves the buyer of liability for the tax under this subsection
4and except that if the buyer has paid a similar local tax in another state on a purchase
5of the same tangible personal property, item, property, good, or service that tax shall
6be credited against the tax under this subsection and except that for motor vehicles
7that are used for a purpose in addition to retention, demonstration, or display while
8held for sale in the regular course of business by a dealer the tax under this
9subsection is imposed not on the purchase price but on the amount under s. 77.53
10(1m).
SB25,11,23
11(3) An excise tax is imposed upon a contractor engaged in construction
12activities within the county
, or special district
, or transit authority's jurisdictional
13area, at the rates under s. 77.70 in the case of a county tax
, at the rate under s. 77.708
14in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the
15case of a special district tax of the purchase price of tangible personal property or
16items, property, or goods under s. 77.52 (1) (b), (c), or (d) that are used in constructing,
17altering, repairing, or improving real property and that became a component part of
18real property in that county or special district
or in the transit authority's
19jurisdictional area, except that if the contractor has paid the sales tax of a county
,
20transit authority, or special district in this state on that tangible personal property,
21item, property, or good, or has paid a similar local sales tax in another state on a
22purchase of the same tangible personal property, item, property, or good, that tax
23shall be credited against the tax under this subsection.
SB25,12,9
24(4) An excise tax is imposed at the rates under s. 77.70 in the case of a county
25tax
, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate
1under s. 77.705 or 77.706 in the case of a special district tax of the purchase price
2upon every person storing, using, or otherwise consuming a motor vehicle, boat,
3recreational vehicle, as defined in s. 340.01 (48r), or aircraft, if that property must
4be registered or titled with this state and if that property is to be customarily kept
5in a county that has in effect an ordinance under s. 77.70
, the jurisdictional area of
6a transit authority that has in effect a resolution under s. 77.708, or in a special
7district that has in effect a resolution under s. 77.705 or 77.706, except that if the
8buyer has paid a similar local sales tax in another state on a purchase of the same
9property that tax shall be credited against the tax under this subsection.
SB25, s. 31
10Section
31. 77.73 (2) of the statutes is amended to read:
SB25,12,1911
77.73
(2) Counties
, and special districts
, and transit authorities do not have
12jurisdiction to impose the tax under s. 77.71 (2) in regard to items, property, and
13goods under s. 77.52 (1) (b), (c), and (d), and tangible personal property, except
14snowmobiles, trailers, semitrailers, and all-terrain vehicles, purchased in a sale
15that is consummated in another county or special district in this state
, or in another
16transit authority's jurisdictional area, that does not have in effect an ordinance or
17resolution imposing the taxes under this subchapter and later brought by the buyer
18into the county
, or special district
, or jurisdictional area of the transit authority that
19has imposed a tax under s. 77.71 (2).
SB25, s. 32
20Section
32. 77.73 (3) of the statutes is amended to read:
SB25,13,621
77.73
(3) Counties
, and special districts
, and transit authorities have
22jurisdiction to impose the taxes under this subchapter on retailers who file, or who
23are required to file, an application under s. 77.52 (7) or who register, or who are
24required to register, under s. 77.53 (9) or (9m), regardless of whether such retailers
25are engaged in business in the county
, or special district,
or transit authority's
1jurisdictional area, as provided in s. 77.51 (13g). A retailer who files, or is required
2to file, an application under s. 77.52 (7) or who registers, or is required to register,
3under s. 77.53 (9) or (9m) shall collect, report, and remit to the department the taxes
4imposed under this subchapter for all counties
, or special districts
, and transit
5authorities that have an ordinance or resolution imposing the taxes under this
6subchapter.