SB686,28,137 77.76 (1) The department of revenue shall have full power to levy, enforce, and
8collect county, transit authority, and special district sales and use taxes and may take
9any action, conduct any proceeding, impose interest and penalties, and in all respects
10proceed as it is authorized to proceed for the taxes imposed by subch. III. The
11department of transportation and the department of natural resources may
12administer the county, transit authority, and special district sales and use taxes in
13regard to items under s. 77.61 (1).
SB686,23 14Section 23. 77.76 (2) of the statutes is amended to read:
SB686,28,1815 77.76 (2) Judicial and administrative review of departmental determinations
16shall be as provided in subch. III for state sales and use taxes, and no county, transit
17authority,
or special district may intervene in any matter related to the levy,
18enforcement, and collection of the taxes under this subchapter.
SB686,24 19Section 24. 77.76 (3r) of the statutes is created to read:
SB686,29,1220 77.76 (3r) From the appropriation under s. 20.835 (4) (gc) the department of
21revenue shall distribute 98.5 percent of the taxes reported for each transit authority
22that has imposed taxes under this subchapter, minus the transit authority portion
23of the retailers' discount, to the transit authority no later than the end of the 3rd
24month following the end of the calendar quarter in which such amounts were
25reported. At the time of distribution the department of revenue shall indicate the

1taxes reported by each taxpayer. In this subsection, the "transit authority portion
2of the retailers' discount" is the amount determined by multiplying the total
3retailers' discount by a fraction the numerator of which is the gross transit authority
4sales and use taxes payable and the denominator of which is the sum of the gross
5state and transit authority sales and use taxes payable. The transit authority taxes
6distributed shall be increased or decreased to reflect subsequent refunds, audit
7adjustments, and all other adjustments of the transit authority taxes previously
8distributed. Interest paid on refunds of transit authority sales and use taxes shall
9be paid from the appropriation under s. 20.835 (4) (gc) at the rate paid by this state
10under s. 77.60 (1) (a). Any transit authority receiving a report under this subsection
11is subject to the duties of confidentiality to which the department of revenue is
12subject under s. 77.61 (5).
SB686,25 13Section 25. 77.76 (4) of the statutes is amended to read:
SB686,29,1914 77.76 (4) There shall be retained by the state 1.5% of the taxes collected for
15taxes imposed by special districts under ss. 77.705 and 77.706 and transit authorities
16under s. 77.708
and 1.75% of the taxes collected for taxes imposed by counties under
17s. 77.70 to cover costs incurred by the state in administering, enforcing, and
18collecting the tax. All interest and penalties collected shall be deposited and retained
19by this state in the general fund.
SB686,26 20Section 26. 77.77 (1) of the statutes is amended to read:
SB686,30,421 77.77 (1) (a) The sales price from services subject to the tax under s. 77.52 (2)
22or the lease, rental, or license of tangible personal property and property, items, and
23goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under this
24subchapter, and the incremental amount of tax caused by a rate increase applicable
25to those services, leases, rentals, or licenses is due, beginning with the first billing

1period starting on or after the effective date of the county ordinance, special district
2resolution, transit authority resolution, or rate increase, 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.
SB686,30,135 (b) The sales price from services subject to the tax under s. 77.52 (2) or the lease,
6rental, or license of tangible personal property and property, items, and goods
7specified under s. 77.52 (1) (b), (c), and (d), is not subject to the taxes under this
8subchapter, and a decrease in the tax rate imposed under this subchapter on those
9services first applies, beginning with bills rendered on or after the effective date of
10the repeal or sunset of a county ordinance or, special district resolution, or transit
11authority resolution
imposing the tax or other rate decrease, regardless of whether
12the service is furnished or the property, item, or good is leased, rented, or licensed
13to the customer before or after that date.
SB686,27 14Section 27. 77.77 (3) of the statutes is amended to read:
SB686,30,2415 77.77 (3) The sale of building materials to contractors engaged in the business
16of constructing, altering, repairing or improving real estate for others is not subject
17to the taxes under this subchapter, and the incremental amount of tax caused by the
18rate increase applicable to those materials is not due, if the materials are affixed and
19made a structural part of real estate, and the amount payable to the contractor is
20fixed without regard to the costs incurred in performing a written contract that was
21irrevocably entered into prior to the effective date of the county ordinance, special
22district resolution, transit authority resolution, or rate increase or that resulted from
23the acceptance of a formal written bid accompanied by a bond or other performance
24guaranty that was irrevocably submitted before that date.
SB686,28 25Section 28. 77.78 of the statutes is amended to read:
SB686,31,7
177.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle,
2as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain
3vehicle, or aircraft that is required to be registered by this state may be registered
4or titled by this state unless the registrant files a sales and use tax report and pays
5the county tax, transit authority tax, and special district tax at the time of registering
6or titling to the state agency that registers or titles the property. That state agency
7shall transmit those tax revenues to the department of revenue.
SB686,29 8Section 29. 85.064 (1) (b) of the statutes is amended to read:
SB686,31,119 85.064 (1) (b) "Political subdivision" means any city, village, town, county, or
10transit commission organized under s. 59.58 (2) or 66.1021 or recognized under s.
1166.0301, or transit authority created under s. 66.1039 within this state.
SB686,30 12Section 30. 111.70 (1) (j) of the statutes is repealed and recreated to read:
SB686,31,1913 111.70 (1) (j) "Municipal employer" means any city, county, village, town,
14metropolitan sewerage district, school district, long-term care district, transit
15authority under s. 66.1039, local cultural arts district created under subch. V of ch.
16229, or any other political subdivision of the state, or instrumentality of one or more
17political subdivisions of the state, that engages the services of an employee and
18includes any person acting on behalf of a municipal employer within the scope of the
19person's authority, express or implied.
SB686,31 20Section 31. 345.05 (1) (ag) of the statutes is created to read:
SB686,31,2121 345.05 (1) (ag) "Authority" means a transit authority created under s. 66.1039.
SB686,32 22Section 32. 345.05 (2) of the statutes is amended to read:
SB686,32,623 345.05 (2) A person suffering any damage proximately resulting from the
24negligent operation of a motor vehicle owned and operated by a municipality or
25authority
, which damage was occasioned by the operation of the motor vehicle in the

1course of its business, may file a claim for damages against the municipality or
2authority
concerned and the governing body of the municipality , or the board of
3directors of the authority,
may allow, compromise, settle and pay the claim. In this
4subsection, a motor vehicle is deemed owned and operated by a municipality or
5authority
if the vehicle is either being rented or leased, or is being purchased under
6a contract whereby the municipality or authority will acquire title.
SB686,33 7Section 33. 611.11 (4) (a) of the statutes is amended to read:
SB686,32,98 611.11 (4) (a) In this subsection, "municipality" has the meaning given in s.
9345.05 (1) (c), but also includes any transit authority created under s. 66.1039.
SB686,34 10Section 34 . Nonstatutory provisions.
SB686,32,1511 (1) Initial terms of Chippewa Valley regional transit authority.
12Notwithstanding the length of terms specified for members of the board of directors
13of the Chippewa Valley regional transit authority under section 66.1039 (2) (c) and
14(3) (a) of the statutes, as created by this act, the initial terms shall be 2 years for each
15of the following:
SB686,32,1716 (a) One of the members appointed under section 66.1039 (3) (d) 1. b. of the
17statutes, as created by this act.
SB686,32,1918 (b) One of the members appointed under section 66.1039 (3) (d) 1. c. of the
19statutes, as created by this act, if applicable.
SB686,32,2120 (c) Each member appointed under section 66.1039 (3) (d) 1. d. of the statutes,
21as created by this act.
SB686,32,2222 (End)
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