SB456,20,2222 4. Trust companies.
SB456,20,2323 5. Banks.
SB456,20,2424 6. Savings banks.
SB456,20,2525 7. Savings and loan associations.
SB456,21,1
18. Investment companies.
SB456,21,22 9. Personal representatives.
SB456,21,33 10. Trustees.
SB456,21,44 11. Other fiduciaries not listed in this paragraph.
SB456,21,85 (b) The authority's bonds are securities that may be deposited with and
6received by any officer or agency of the state or any local governmental unit, as
7defined in s. 19.42 (7u), for any purpose for which the deposit of bonds or obligations
8of the state or any local governmental unit is authorized by law.
SB456,21,16 9(12) Budgets; rates and charges; audit. The board of directors of an authority
10shall annually prepare a budget for the authority. Rates and other charges received
11by an authority shall be used only for the general expenses and capital expenditures
12of the authority, to pay interest, amortization, and retirement charges on bonds, and
13for specific purposes of the authority and may not be transferred to any political
14subdivision. The authority shall maintain an accounting system in accordance with
15generally accepted accounting principles and shall have its financial statements and
16debt covenants audited annually by an independent certified public accountant.
SB456,21,19 17(13) Withdrawal from authority. A participating political subdivision that
18joined an authority under sub. (2) (d) 2. or 3. may withdraw from an authority if all
19of the following conditions are met:
SB456,21,2120 (a) The governing body of the political subdivision adopts a resolution
21requesting withdrawal of the political subdivision from the authority.
SB456,21,2322 (b) The political subdivision has paid, or made provision for the payment of, all
23obligations of the political subdivision to the authority.
SB456,22,624 (c) If a participating political subdivision withdraws from an authority, the
25authority shall provide the department of revenue with a certified copy of the

1resolution that approves the withdrawal. The withdrawal is effective on the first day
2of the calendar quarter that begins at least 120 days after the department receives
3the certified copy of the resolution approving the withdrawal. If the authority in
4which the withdrawing political subdivision continues to exist after the withdrawal,
5the authority shall provide information describing the exact boundaries of its
6jurisdictional area, as provided in sub. (4) (s) 2.
SB456,22,8 7(14) Duty to provide transit service. An authority shall provide, or contract
8for the provision of, transit service within the authority's jurisdictional area.
SB456,22,13 9(17) Other statutes. This section does not limit the powers of political
10subdivisions to enter into intergovernmental cooperation or contracts or to establish
11separate legal entities under s. 66.0301 or 66.1021 or any other applicable law, or
12otherwise to carry out their powers under applicable statutory provisions. Section
1366.0803 (2) does not apply to an authority.
SB456, s. 11 14Section 11. 67.01 (5) of the statutes, as affected by 2011 Wisconsin Act 32, is
15amended to read:
SB456,22,2316 67.01 (5) "Municipality" means any of the following which is authorized to levy
17a tax: a county, city, village, town, school district, board of park commissioners,
18technical college district, metropolitan sewerage district created under ss. 200.01 to
19200.15 or 200.21 to 200.65, town sanitary district under subch. IX of ch. 60, transit
20authority created under s. 66.1039,
public inland lake protection and rehabilitation
21district established under s. 33.23, 33.235, or 33.24, and any other public body
22empowered to borrow money and issue obligations to repay the money out of public
23funds or revenues. "Municipality" does not include the state.
SB456, s. 12 24Section 12. 70.11 (2) of the statutes, as affected by 2011 Wisconsin Act 32, is
25amended to read:
SB456,23,15
170.11 (2) Municipal property and property of certain districts, exception.
2Property owned by any county, city, village, town, school district, technical college
3district, public inland lake protection and rehabilitation district, metropolitan
4sewerage district, municipal water district created under s. 198.22, joint local water
5authority created under s. 66.0823, transit authority created under s. 66.1039,
6long-term care district under s. 46.2895 or town sanitary district; lands belonging
7to cities of any other state used for public parks; land tax-deeded to any county or
8city before January 2; but any residence located upon property owned by the county
9for park purposes that is rented out by the county for a nonpark purpose shall not
10be exempt from taxation. Except as to land acquired under s. 59.84 (2) (d), this
11exemption shall not apply to land conveyed after August 17, 1961, to any such
12governmental unit or for its benefit while the grantor or others for his or her benefit
13are permitted to occupy the land or part thereof in consideration for the conveyance.
14Leasing the property exempt under this subsection, regardless of the lessee and the
15use of the leasehold income, does not render that property taxable.
SB456, s. 13 16Section 13. 71.26 (1) (b) of the statutes, as affected by 2011 Wisconsin Act 32,
17is amended to read:
SB456,23,2218 71.26 (1) (b) Political units. Income received by the United States, the state
19and all counties, cities, villages, towns, school districts, technical college districts,
20joint local water authorities created under s. 66.0823, transit authorities created
21under s. 66.1039,
long-term care districts under s. 46.2895 or other political units
22of this state.
SB456, s. 14 23Section 14. Chapter 77 (title) of the statutes, as affected by 2011 Wisconsin
24Act 32
, section 2177m, is amended to read:
SB456,23,2525 CHAPTER 77
SB456,24,11
1TAXATION OF FOREST CROPLANDS;
2 REAL ESTATE TRANSFER FEES;
3 SALES AND USE TAXES; COUNTY,
4TRANSIT AUTHORITY, AND SPECIAL
5 DISTRICT SALES AND USE TAXES;
6 MANAGED FOREST LAND; ECONOMIC
7 DEVELOPMENT SURCHARGE; LOCAL FOOD
8 AND BEVERAGE TAX; LOCAL RENTAL
9 CAR TAX; Premier resort area
10 taxes; state rental vehicle fee;
11 dry cleaning fees;
SB456, s. 15 12Section 15. 77.54 (9a) (er) of the statutes is created to read:
SB456,24,1313 77.54 (9a) (er) Any transit authority created under s. 66.1039.
SB456, s. 16 14Section 16. Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes,
15as affected by 2011 Wisconsin Act 32, is amended to read:
SB456,24,1616 CHAPTER 77
SB456,24,1717 SUBCHAPTER V
SB456,24,2018 COUNTY, TRANSIT AUTHORITY, AND
19 SPECIAL DISTRICT SALES AND USE
20 TAXES
SB456, s. 17 21Section 17. 77.708 of the statutes is created to read:
SB456,25,3 2277.708 Adoption by resolution and referendum; transit authority. (1)
23A transit authority created under s. 66.1039, by resolution and referendum under s.
2466.1039 (4) (s), may impose a sales tax and a use tax under this subchapter at a rate
25not to exceed 0.5 percent of the sales price or purchase price. Those taxes may be

1imposed only in their entirety. The resolution and referendum shall be effective on
2the first day of the first calendar quarter that begins at least 120 days after the
3adoption of the resolution and affirmative result of the referendum.
SB456,25,9 4(2) Retailers and the department of revenue may not collect a tax under sub.
5(1) for any transit authority created under s. 66.1039 after the calendar quarter
6during which the transit authority adopts a repeal resolution under s. 66.1039 (4) (s),
7except that the department of revenue may collect from retailers taxes that accrued
8before such calendar quarter and fees, interest, and penalties that relate to those
9taxes.
SB456, s. 18 10Section 18. 77.71 of the statutes, as affected by 2011 Wisconsin Act 32, is
11amended to read:
SB456,25,16 1277.71 Imposition of county, transit authority, and special district sales
13and use taxes.
Whenever a county sales and use tax ordinance is adopted under
14s. 77.70, a transit authority resolution is adopted under s. 77.708 and affirmed by
15referendum,
or a special district resolution is adopted under s. 77.705 or 77.706, the
16following taxes are imposed:
SB456,26,3 17(1) For the privilege of selling, licensing, leasing, or renting tangible personal
18property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and
19(d), and for the privilege of selling, licensing, performing, or furnishing services a
20sales tax is imposed upon retailers 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 sales price from
23the sale, license, lease, or rental of tangible personal property and the items,
24property, and goods specified under s. 77.52 (1) (b), (c), and (d), except property taxed
25under sub. (4), sold, licensed, leased, or rented at retail in the county or, special

1district, or transit authority's jurisdictional area, or from selling, licensing,
2performing, or furnishing services described under s. 77.52 (2) in the county or,
3special district, or transit authority's jurisdictional area.
SB456,26,19 4(2) An excise tax is imposed at the rates under s. 77.70 in the case of a county
5tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate
6under s. 77.705 or 77.706 in the case of a special district tax of the purchase price
7upon every person storing, using, or otherwise consuming in the county or, special
8district, or transit authority's jurisdictional area tangible personal property, or
9items, property, or goods specified under s. 77.52 (1) (b), (c), or (d), or services if the
10tangible personal property, item, property, good, or service is subject to the state use
11tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3),
12or (4) has been paid relieves the buyer of liability for the tax under this subsection
13and except that if the buyer has paid a similar local tax in another state on a purchase
14of the same tangible personal property, item, property, good, or service that tax shall
15be credited against the tax under this subsection and except that for motor vehicles
16that are used for a purpose in addition to retention, demonstration, or display while
17held for sale in the regular course of business by a dealer the tax under this
18subsection is imposed not on the purchase price but on the amount under s. 77.53
19(1m).
SB456,27,7 20(3) An excise tax is imposed upon a contractor engaged in construction
21activities within the county or, special district, or transit authority's jurisdictional
22area,
at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.708
23in the case of a transit authority tax,
or at the rate under s. 77.705 or 77.706 in the
24case of a special district tax of the purchase price of tangible personal property or
25items, property, or goods under s. 77.52 (1) (b), (c), or (d) that are used in constructing,

1altering, repairing, or improving real property and that became a component part of
2real property in that county or special district or in the transit authority's
3jurisdictional area
, except that if the contractor has paid the sales tax of a county,
4transit authority,
or special district in this state on that tangible personal property,
5item, property, or good, or has paid a similar local sales tax in another state on a
6purchase of the same tangible personal property, item, property, or good, that tax
7shall be credited against the tax under this subsection.
SB456,27,18 8(4) An excise tax is imposed at the rates under s. 77.70 in the case of a county
9tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate
10under s. 77.705 or 77.706 in the case of a special district tax of the purchase price
11upon every person storing, using, or otherwise consuming a motor vehicle, boat,
12recreational vehicle, as defined in s. 340.01 (48r), or aircraft, if that property must
13be registered or titled with this state and if that property is to be customarily kept
14in a county that has in effect an ordinance under s. 77.70, the jurisdictional area of
15a transit authority that has in effect a resolution under s. 77.708,
or in a special
16district that has in effect a resolution under s. 77.705 or 77.706, except that if the
17buyer has paid a similar local sales tax in another state on a purchase of the same
18property that tax shall be credited against the tax under this subsection.
SB456, s. 19 19Section 19. 77.73 (2) of the statutes, as affected by 2011 Wisconsin Act 32, is
20amended to read:
SB456,28,421 77.73 (2) Counties and, special districts, and transit authorities do not have
22jurisdiction to impose the tax under s. 77.71 (2) in regard to items, property, and
23goods under s. 77.52 (1) (b), (c), and (d), and tangible personal property, except
24snowmobiles, trailers, semitrailers, and all-terrain vehicles, purchased in a sale
25that is consummated in another county or special district in this state, or in another

1transit authority's jurisdictional area,
that does not have in effect an ordinance or
2resolution imposing the taxes under this subchapter and later brought by the buyer
3into the county or, special district , or jurisdictional area of the transit authority that
4has imposed a tax under s. 77.71 (2).
SB456, s. 20 5Section 20. 77.73 (3) of the statutes, as affected by 2011 Wisconsin Act 32, is
6amended to read:
SB456,28,177 77.73 (3) Counties and, special districts, and transit authorities have
8jurisdiction to impose the taxes under this subchapter on retailers who file, or who
9are required to file, an application under s. 77.52 (7) or who register, or who are
10required to register, under s. 77.53 (9) or (9m), regardless of whether such retailers
11are engaged in business in the county or, special district, or transit authority's
12jurisdictional area,
as provided in s. 77.51 (13g). A retailer who files, or is required
13to file, an application under s. 77.52 (7) or who registers, or is required to register,
14under s. 77.53 (9) or (9m) shall collect, report, and remit to the department the taxes
15imposed under this subchapter for all counties or, special districts, and transit
16authorities
that have an ordinance or resolution imposing the taxes under this
17subchapter.
SB456, s. 21 18Section 21. 77.75 of the statutes, as affected by 2011 Wisconsin Act 32, is
19amended to read:
SB456,28,24 2077.75 Reports. Every person subject to county, transit authority, or special
21district sales and use taxes shall, for each reporting period, record that person's sales
22made in the county or, special district , or jurisdictional area of a transit authority
23that has imposed those taxes separately from sales made elsewhere in this state and
24file a report as prescribed by the department of revenue.
SB456, s. 22
1Section 22. 77.76 (1) of the statutes, as affected by 2011 Wisconsin Act 32, is
2amended to read:
SB456,29,93 77.76 (1) The department of revenue shall have full power to levy, enforce, and
4collect county, transit authority, and special district sales and use taxes and may take
5any action, conduct any proceeding, impose interest and penalties, and in all respects
6proceed as it is authorized to proceed for the taxes imposed by subch. III. The
7department of transportation and the department of natural resources may
8administer the county, transit authority, and special district sales and use taxes in
9regard to items under s. 77.61 (1).
SB456, s. 23 10Section 23. 77.76 (2) of the statutes, as affected by 2011 Wisconsin Act 32, is
11amended to read:
SB456,29,1512 77.76 (2) Judicial and administrative review of departmental determinations
13shall be as provided in subch. III for state sales and use taxes, and no county, transit
14authority,
or special district may intervene in any matter related to the levy,
15enforcement, and collection of the taxes under this subchapter.
SB456, s. 24 16Section 24. 77.76 (3r) of the statutes is created to read:
SB456,30,917 77.76 (3r) From the appropriation under s. 20.835 (4) (gc) the department of
18revenue shall distribute 98.5 percent of the taxes reported for each transit authority
19that has imposed taxes under this subchapter, minus the transit authority portion
20of the retailers' discount, to the transit authority no later than the end of the 3rd
21month following the end of the calendar quarter in which such amounts were
22reported. At the time of distribution the department of revenue shall indicate the
23taxes reported by each taxpayer. In this subsection, the "transit authority portion
24of the retailers' discount" is the amount determined by multiplying the total
25retailers' discount by a fraction the numerator of which is the gross transit authority

1sales and use taxes payable and the denominator of which is the sum of the gross
2state and transit authority sales and use taxes payable. The transit authority taxes
3distributed shall be increased or decreased to reflect subsequent refunds, audit
4adjustments, and all other adjustments of the transit authority taxes previously
5distributed. Interest paid on refunds of transit authority sales and use taxes shall
6be paid from the appropriation under s. 20.835 (4) (gc) at the rate paid by this state
7under s. 77.60 (1) (a). Any transit authority receiving a report under this subsection
8is subject to the duties of confidentiality to which the department of revenue is
9subject under s. 77.61 (5).
SB456, s. 25 10Section 25. 77.76 (4) of the statutes, as affected by 2011 Wisconsin Act 32, is
11amended to read:
SB456,30,1712 77.76 (4) There shall be retained by the state 1.5% of the taxes collected for
13taxes imposed by special districts under ss. 77.705 and 77.706 and transit authorities
14under s. 77.708
and 1.75% of the taxes collected for taxes imposed by counties under
15s. 77.70 to cover costs incurred by the state in administering, enforcing, and
16collecting the tax. All interest and penalties collected shall be deposited and retained
17by this state in the general fund.
SB456, s. 26 18Section 26. 77.76 (5) of the statutes is created to read:
SB456,30,2519 77.76 (5) If a retailer receives notice from the department of revenue that the
20retailer is required to collect and remit the taxes imposed under s. 77.708, but the
21retailer believes that the retailer is not required to collect such taxes because the
22retailer is not doing business within the transit authority's jurisdictional area, the
23retailer shall notify the department of revenue no later than 30 days after receiving
24notice from the department. The department of revenue shall affirm or revise its
25original determination no later than 30 days after receiving the retailer's notice.
SB456, s. 27
1Section 27. 77.77 (1) of the statutes, as affected by 2011 Wisconsin Act 32, is
2amended to read:
SB456,31,113 77.77 (1) (a) The sales price from services subject to the tax under s. 77.52 (2)
4or the lease, rental, or license of tangible personal property and property, items, and
5goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under this
6subchapter, and the incremental amount of tax caused by a rate increase applicable
7to those services, leases, rentals, or licenses is due, beginning with the first billing
8period starting on or after the effective date of the county ordinance, special district
9resolution, transit authority resolution, or rate increase, regardless of whether the
10service is furnished or the property, item, or good is leased, rented, or licensed to the
11customer before or after that date.
SB456,31,2012 (b) The sales price from services subject to the tax under s. 77.52 (2) or the lease,
13rental, or license of tangible personal property and property, items, and goods
14specified under s. 77.52 (1) (b), (c), and (d), is not subject to the taxes under this
15subchapter, and a decrease in the tax rate imposed under this subchapter on those
16services first applies, beginning with bills rendered on or after the effective date of
17the repeal or sunset of a county ordinance or, special district resolution, or transit
18authority resolution
imposing the tax or other rate decrease, regardless of whether
19the service is furnished or the property, item, or good is leased, rented, or licensed
20to the customer before or after that date.
SB456, s. 28 21Section 28. 77.77 (3) of the statutes, as affected by 2011 Wisconsin Act 32, is
22amended to read:
SB456,32,723 77.77 (3) The sale of building materials to contractors engaged in the business
24of constructing, altering, repairing or improving real estate for others is not subject
25to the taxes under this subchapter, and the incremental amount of tax caused by the

1rate increase applicable to those materials is not due, if the materials are affixed and
2made a structural part of real estate, and the amount payable to the contractor is
3fixed without regard to the costs incurred in performing a written contract that was
4irrevocably entered into prior to the effective date of the county ordinance, special
5district resolution, transit authority resolution, or rate increase or that resulted from
6the acceptance of a formal written bid accompanied by a bond or other performance
7guaranty that was irrevocably submitted before that date.
SB456, s. 29 8Section 29. 77.78 of the statutes, as affected by 2011 Wisconsin Act 32, is
9amended to read:
SB456,32,16 1077.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle,
11as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle or aircraft that
12is required to be registered by this state may be registered or titled by this state
13unless the registrant files a sales and use tax report and pays the county tax, transit
14authority tax,
and special district tax at the time of registering or titling to the state
15agency that registers or titles the property. That state agency shall transmit those
16tax revenues to the department of revenue.
SB456, s. 30 17Section 30. 85.063 (3) (b) 1. of the statutes, as affected by 2011 Wisconsin Act
1832
, is amended to read:
SB456,32,2319 85.063 (3) (b) 1. Upon completion of a planning study under sub. (2), or, to the
20satisfaction of the department, of a study under s. 85.022, a political subdivision in
21a county, or a transit authority created under s. 66.1039, that includes the urban area
22may apply to the department for a grant for property acquisition for an urban rail
23transit system.
SB456, s. 31 24Section 31. 85.064 (1) (b) of the statutes, as affected by 2011 Wisconsin Act 32,
25is amended to read:
SB456,33,3
185.064 (1) (b) "Political subdivision" means any city, village, town, county, or
2transit commission organized under s. 59.58 (2) or 66.1021 or recognized under s.
366.0301, or transit authority created under s. 66.1039 within this state.
SB456, s. 32 4Section 32. 345.05 (1) (ag) of the statutes is created to read:
SB456,33,55 345.05 (1) (ag) "Authority" means a transit authority created under s. 66.1039.
SB456, s. 33 6Section 33. 345.05 (2) of the statutes, as affected by 2011 Wisconsin Act 32,
7is amended to read:
SB456,33,168 345.05 (2) A person suffering any damage proximately resulting from the
9negligent operation of a motor vehicle owned and operated by a municipality or
10authority
, which damage was occasioned by the operation of the motor vehicle in the
11course of its business, may file a claim for damages against the municipality or
12authority
concerned and the governing body of the municipality , or the board of
13directors of the authority,
may allow, compromise, settle and pay the claim. In this
14subsection, a motor vehicle is deemed owned and operated by a municipality or
15authority
if the vehicle is either being rented or leased, or is being purchased under
16a contract whereby the municipality or authority will acquire title.
SB456, s. 34 17Section 34. 611.11 (4) (a) of the statutes, as affected by 2011 Wisconsin Act 32,
18is amended to read:
SB456,33,2019 611.11 (4) (a) In this subsection, "municipality" has the meaning given in s.
20345.05 (1) (c), but also includes any transit authority created under s. 66.1039.
SB456,33,2121 (End)
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