2011 Chapter 77

77.57 Liability of purchaser.

77.58 Returns and payments.

77.585 Return adjustments.

77.59 Deficiency and refund determinations.

77.60 Interest and penalties.

77.61 Administrative provisions.

77.62 Collection of delinquent sales and use taxes.

77.63 Collection compensation.

77.65 Uniform sales and use tax administration.

77.66 Certification for collection of sales and use tax.

77.67 Amnesty for new registrants.

SUBCHAPTER V

COUNTY AND
SPECIAL DISTRICT SALES AND USE TAXES

77.70 Adoption by county ordinance.

77.705 Adoption by resolution; baseball park district.

77.706 Adoption by resolution; football stadium district.

77.707 Sunset.

77.71 Imposition of county and special district sales and use taxes.

77.72 General rule.

77.73 Jurisdiction to tax.

77.74 Seller permits.

77.75 Reports.

77.76 Administration.

77.77 Transitional provisions.

77.78 Registration.

77.785 Duties of retailers.

77.79 Relation to subch. III.

SUBCHAPTER VI

MANAGED FOREST LAND

77.80 Purpose.

77.81 Definitions.

77.82 Managed forest land; application.

77.83 Closed, open and restricted areas.

77.84 Taxation of managed forest land.

77.85 State contribution.

77.86 Forestry practices.

77.87 Yield tax.

77.875 Grazing restricted.

77.876 Noncompliance assessment.

77.88 Withdrawal; transfer of ownership; nonrenewal.

77.885 Withdrawal of tribal lands.

77.89 Distribution of moneys received.

77.895 Grants for land acquisitions for outdoor activities.

77.90 Right to hearing.

77.905 Procedure in forfeiture actions.

77.91 Miscellaneous provisions.

SUBCHAPTER VII

ECONOMIC DEVELOPMENT SURCHARGE

77.92 Definitions.

77.93 Applicability.

77.935 Single-owner entities.

77.94 Surcharge determination.

77.947 Partnerships and limited liability companies; estimated payments.

77.95 Interest and penalties.

77.96 Administration.

77.97 Use of revenue.

SUBCHAPTER VIII

LOCAL FOOD AND BEVERAGE TAX

77.98 Imposition.

77.981 Rate.

77.9815 Exemption.

77.982 Administration.

77.983 Discontinuation.

SUBCHAPTER IX

LOCAL RENTAL CAR TAX

77.99 Imposition.

77.991 Administration.

77.992 Discontinuation.

SUBCHAPTER X

PREMIER RESORT AREA TAXES

77.994 Premier resort area tax.

77.9941 Administration.

SUBCHAPTER XI

STATE RENTAL VEHICLE FEE

77.995 Imposition.

77.9951 Administration.

SUBCHAPTER XII

DRY CLEANING FEES

77.996 Definitions.

77.9961 License and fee.

77.9962 Dry cleaning products fee.

77.9964 Administration.

77.9965 Sunset.

subch. I of ch. 77 SUBCHAPTER I

TAXATION OF FOREST CROPLANDS

Subch. I of ch. 77 Cross-reference Cross-reference: See also ch. NR 46, Wis. adm. code.

77.01 77.01  Purposes. It is the intent of this subchapter to encourage a policy of protecting from destructive or premature cutting the forest growth in this state, and of reproducing and growing for the future adequate crops through sound forestry practices of forest products on lands not more useful for other purposes, so that such lands shall continue to furnish recurring forest crops for commercial use with public hunting and fishing as extra public benefits, all in a manner which shall not hamper the towns in which such lands lie from receiving their just tax revenue from such lands.

77.01 History History: 1971 c. 215; 1985 a. 332 s. 251 (2).