AB40-SA26,1501aj 25Section 1501aj. 77.73 (2) of the statutes is amended to read:
AB40-SA26,27,9
177.73 (2) Counties and, special districts, and transit authorities do not have
2jurisdiction to impose the tax under s. 77.71 (2) in regard to items, property, and
3goods under s. 77.52 (1) (b), (c), and (d), and tangible personal property, except
4snowmobiles, trailers, semitrailers, all-terrain vehicles, and utility terrain vehicles,
5purchased in a sale that is consummated in another county or special district in this
6state, or in another transit authority's jurisdictional area, that does not have in effect
7an ordinance or resolution imposing the taxes under this subchapter and later
8brought by the buyer into the county or, special district, or jurisdictional area of the
9transit authority
that has imposed a tax under s. 77.71 (2).
AB40-SA26,1501ak 10Section 1501ak. 77.73 (3) of the statutes is amended to read:
AB40-SA26,27,2111 77.73 (3) Counties and, special districts, and transit authorities have
12jurisdiction to impose the taxes under this subchapter on retailers who file, or who
13are required to file, an application under s. 77.52 (7) or who register, or who are
14required to register, under s. 77.53 (9) or (9m), regardless of whether such retailers
15are engaged in business in the county or, special district, or transit authority's
16jurisdictional area,
as provided in s. 77.51 (13g). A retailer who files, or is required
17to file, an application under s. 77.52 (7) or who registers, or is required to register,
18under s. 77.53 (9) or (9m) shall collect, report, and remit to the department the taxes
19imposed under this subchapter for all counties or, special districts, and transit
20authorities
that have an ordinance or resolution imposing the taxes under this
21subchapter.
AB40-SA26,1501aL 22Section 1501aL. 77.75 of the statutes is amended to read:
AB40-SA26,28,2 2377.75 Reports. Every person subject to county, transit authority, or special
24district sales and use taxes shall, for each reporting period, record that person's sales
25made in the county or, special district , or jurisdictional area of a transit authority

1that has imposed those taxes separately from sales made elsewhere in this state and
2file a report as prescribed by the department of revenue.
AB40-SA26,1501am 3Section 1501am. 77.76 (1) of the statutes is amended to read:
AB40-SA26,28,104 77.76 (1) The department of revenue shall have full power to levy, enforce, and
5collect county, transit authority, and special district sales and use taxes and may take
6any action, conduct any proceeding, impose interest and penalties, and in all respects
7proceed as it is authorized to proceed for the taxes imposed by subch. III. The
8department of transportation and the department of natural resources may
9administer the county, transit authority, and special district sales and use taxes in
10regard to items under s. 77.61 (1).
AB40-SA26,1501an 11Section 1501an. 77.76 (2) of the statutes is amended to read:
AB40-SA26,28,1512 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.
AB40-SA26,1501ao 16Section 1501ao. 77.76 (3r) of the statutes is created to read:
AB40-SA26,29,917 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).
AB40-SA26,1501ap 10Section 1501ap. 77.76 (4) of the statutes is amended to read:
AB40-SA26,29,1611 77.76 (4) There shall be retained by the state 1.5% of the taxes collected for
12taxes imposed by special districts under ss. 77.705 and 77.706 and transit authorities
13under s. 77.708
and 1.75% of the taxes collected for taxes imposed by counties under
14s. 77.70 to cover costs incurred by the state in administering, enforcing, and
15collecting the tax. All interest and penalties collected shall be deposited and retained
16by this state in the general fund.
AB40-SA26,1501aq 17Section 1501aq. 77.77 (1) of the statutes is amended to read:
AB40-SA26,30,218 77.77 (1) (a) The sales price from services subject to the tax under s. 77.52 (2)
19or the lease, rental, or license of tangible personal property and property, items, and
20goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under this
21subchapter, and the incremental amount of tax caused by a rate increase applicable
22to those services, leases, rentals, or licenses is due, beginning with the first billing
23period starting on or after the effective date of the county ordinance, special district
24resolution, transit authority resolution, or rate increase, regardless of whether the

1service is furnished or the property, item, or good is leased, rented, or licensed to the
2customer before or after that date.
AB40-SA26,30,113 (b) The sales price from services subject to the tax under s. 77.52 (2) or the lease,
4rental, or license of tangible personal property and property, items, and goods
5specified under s. 77.52 (1) (b), (c), and (d), is not subject to the taxes under this
6subchapter, and a decrease in the tax rate imposed under this subchapter on those
7services first applies, beginning with bills rendered on or after the effective date of
8the repeal or sunset of a county ordinance or, special district resolution, or transit
9authority resolution
imposing the tax or other rate decrease, regardless of whether
10the service is furnished or the property, item, or good is leased, rented, or licensed
11to the customer before or after that date.
AB40-SA26,1501ar 12Section 1501ar. 77.77 (3) of the statutes is amended to read:
AB40-SA26,30,2213 77.77 (3) The sale of building materials to contractors engaged in the business
14of constructing, altering, repairing or improving real estate for others is not subject
15to the taxes under this subchapter, and the incremental amount of tax caused by the
16rate increase applicable to those materials is not due, if the materials are affixed and
17made a structural part of real estate, and the amount payable to the contractor is
18fixed without regard to the costs incurred in performing a written contract that was
19irrevocably entered into prior to the effective date of the county ordinance, special
20district resolution, transit authority resolution, or rate increase or that resulted from
21the acceptance of a formal written bid accompanied by a bond or other performance
22guaranty that was irrevocably submitted before that date.
AB40-SA26,1501as 23Section 1501as. 77.78 of the statutes is amended to read:
AB40-SA26,31,5 2477.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle,
25as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain

1vehicle, or aircraft that is required to be registered by this state may be registered
2or titled by this state unless the registrant files a sales and use tax report and pays
3the county tax, transit authority tax, and special district tax at the time of registering
4or titling to the state agency that registers or titles the property. That state agency
5shall transmit those tax revenues to the department of revenue.".
AB40-SA26,31,6 615. Page 891, line 12: after that line insert:
AB40-SA26,31,7 7" Section 1564w. 85.064 (1) (b) of the statutes is amended to read:
AB40-SA26,31,108 85.064 (1) (b) "Political subdivision" means any city, village, town, county, or
9transit commission organized under s. 59.58 (2) or 66.1021 or recognized under s.
1066.0301, or transit authority created under s. 66.1039 within this state.".
AB40-SA26,31,11 1116. Page 1141, line 7: after that line insert:
AB40-SA26,31,12 12" Section 2165g. 345.05 (1) (ag) of the statutes is created to read:
AB40-SA26,31,1313 345.05 (1) (ag) "Authority" means a transit authority created under s. 66.1039.
AB40-SA26,2165h 14Section 2165h. 345.05 (2) of the statutes is amended to read:
AB40-SA26,31,2315 345.05 (2) A person suffering any damage proximately resulting from the
16negligent operation of a motor vehicle owned and operated by a municipality or
17authority
, which damage was occasioned by the operation of the motor vehicle in the
18course of its business, may file a claim for damages against the municipality or
19authority
concerned and the governing body of the municipality , or the board of
20directors of the authority,
may allow, compromise, settle and pay the claim. In this
21subsection, a motor vehicle is deemed owned and operated by a municipality or
22authority
if the vehicle is either being rented or leased, or is being purchased under
23a contract whereby the municipality or authority will acquire title.".
AB40-SA26,31,24 2417. Page 1185, line 20: after that line insert:
AB40-SA26,32,1
1" Section 2265bm. 611.11 (4) (a) of the statutes is amended to read:
AB40-SA26,32,32 611.11 (4) (a) In this subsection, "municipality" has the meaning given in s.
3345.05 (1) (c), but also includes any transit authority created under s. 66.1039.".
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