SB442,21,1312
2. The political subdivision has paid, or made provision for the payment of, all
13obligations of the political subdivision to the authority.
SB442,21,2114
(b) If a participating political subdivision withdraws from an authority, the
15authority shall provide the department of revenue with a certified copy of the
16resolution that approves the withdrawal. The withdrawal is effective on the first day
17of the calendar quarter that begins at least 120 days after the department receives
18the certified copy of the resolution approving the withdrawal. If the authority from
19which the political subdivision withdraws continues to exist after the withdrawal,
20the authority shall provide information describing the exact boundaries of its
21jurisdictional area, as provided in sub. (4) (s) 2.
SB442,21,23
22(14) Duty to provide transit service. An authority shall provide, or contract
23for the provision of, transit service within the authority's jurisdictional area.
SB442,22,3
24(17) Other statutes. This section does not limit the powers of political
25subdivisions to enter into intergovernmental cooperation or contracts or to establish
1separate legal entities under s. 66.0301 or 66.1021 or any other applicable law, or
2otherwise to carry out their powers under applicable statutory provisions. Section
366.0803 (2) does not apply to an authority.
SB442,11
4Section
11. 67.01 (5) of the statutes is amended to read:
SB442,22,125
67.01
(5) "Municipality" means any of the following which is authorized to levy
6a tax: a county, city, village, town, school district, board of park commissioners,
7technical college district, metropolitan sewerage district created under ss. 200.01 to
8200.15 or 200.21 to 200.65, town sanitary district under subch. IX of ch. 60,
transit
9authority created under s. 66.1039, public inland lake protection and rehabilitation
10district established under s. 33.23, 33.235, or 33.24, and any other public body
11empowered to borrow money and issue obligations to repay the money out of public
12funds or revenues. "Municipality" does not include the state.
SB442,12
13Section
12. 70.11 (2) of the statutes is amended to read:
SB442,23,314
70.11
(2) Municipal property and property of certain districts, exception. 15Property owned by any county, city, village, town, school district, technical college
16district, public inland lake protection and rehabilitation district, metropolitan
17sewerage district, municipal water district created under s. 198.22, joint local water
18authority created under s. 66.0823,
transit authority created under s. 66.1039, 19long-term care district under s. 46.2895 or town sanitary district; lands belonging
20to cities of any other state used for public parks; land tax-deeded to any county or
21city before January 2; but any residence located upon property owned by the county
22for park purposes that is rented out by the county for a nonpark purpose shall not
23be exempt from taxation. Except as to land acquired under s. 59.84 (2) (d), this
24exemption shall not apply to land conveyed after August 17, 1961, to any such
25governmental unit or for its benefit while the grantor or others for his or her benefit
1are permitted to occupy the land or part thereof in consideration for the conveyance.
2Leasing the property exempt under this subsection, regardless of the lessee and the
3use of the leasehold income, does not render that property taxable.
SB442,13
4Section
13. 71.26 (1) (b) of the statutes is amended to read:
SB442,23,95
71.26
(1) (b)
Political units. Income received by the United States, the state
6and all counties, cities, villages, towns, school districts, technical college districts,
7joint local water authorities created under s. 66.0823,
transit authorities created
8under s. 66.1039, long-term care districts under s. 46.2895 or other political units
9of this state.
SB442,14
10Section
14. Chapter 77 (title) of the statutes is amended to read:
SB442,23,2212
TAXATION OF FOREST CROPLANDS;
13
REAL ESTATE TRANSFER FEES;
14
SALES AND USE TAXES; COUNTY
,
15TRANSIT AUTHORITY, AND SPECIAL
16
DISTRICT SALES AND USE TAXES;
17
MANAGED FOREST LAND; ECONOMIC
18
DEVELOPMENT SURCHARGE; LOCAL FOOD
19
AND BEVERAGE TAX; LOCAL RENTAL
20
CAR TAX; Premier resort area
21
taxes; state rental vehicle fee;
22
dry cleaning fees
SB442,15
23Section
15. 77.54 (9a) (er) of the statutes is created to read:
SB442,23,2424
77.54
(9a) (er) Any transit authority created under s. 66.1039.
SB442,16
1Section
16. Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes
2is amended to read:
SB442,24,75
COUNTY
, TRANSIT AUTHORITY, AND
6
SPECIAL DISTRICT SALES AND USE
7
TAXES
SB442,17
8Section
17. 77.708 of the statutes is created to read:
SB442,24,15
977.708 Adoption by resolution; transit authority. (1) A transit authority
10created under s. 66.1039, by resolution under s. 66.1039 (4) (s), may impose a sales
11tax and a use tax under this subchapter at a rate of 0.1, 0.2, 0.3, 0.4, or 0.5 percent
12of the sales price or purchase price. Those taxes may be imposed only in their
13entirety. The resolution shall be effective on the first day of the first calendar quarter
14that begins at least 120 days after a certified copy of the resolution is delivered to the
15department of revenue.
SB442,24,21
16(2) Retailers and the department of revenue may not collect a tax under sub.
17(1) for any transit authority created under s. 66.1039 beginning on the first day of
18the calendar quarter that is at least 120 days after a certified copy of the repeal
19resolution under s. 66.1039 (4) (s) is delivered to the department of revenue, except
20that the department of revenue may collect from retailers taxes that accrued before
21such calendar quarter and fees, interest, and penalties that relate to those taxes.
SB442,18
22Section
18. 77.71 of the statutes is amended to read:
SB442,25,2
2377.71 Imposition of county, transit authority, and special district sales
24and use taxes. Whenever a county sales and use tax ordinance is adopted under
1s. 77.70
, a transit authority resolution is adopted under s. 77.708, or a special district
2resolution is adopted under s. 77.705 or 77.706, the following taxes are imposed:
SB442,25,14
3(1) For the privilege of selling, licensing, leasing, or renting tangible personal
4property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and
5(d), and for the privilege of selling, licensing, performing, or furnishing services a
6sales tax is imposed upon retailers at the rates under s. 77.70 in the case of a county
7tax
, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate
8under s. 77.705 or 77.706 in the case of a special district tax of the sales price from
9the sale, license, lease, or rental of tangible personal property and the items,
10property, and goods specified under s. 77.52 (1) (b), (c), and (d), except property taxed
11under sub. (4), sold, licensed, leased, or rented at retail in the county
or, special
12district,
or transit authority's jurisdictional area, or from selling, licensing,
13performing, or furnishing services described under s. 77.52 (2) in the county
or, 14special district
, or transit authority's jurisdictional area.
SB442,26,5
15(2) An excise tax is imposed at the rates under s. 77.70 in the case of a county
16tax
, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate
17under s. 77.705 or 77.706 in the case of a special district tax of the purchase price
18upon every person storing, using, or otherwise consuming in the county
or, special
19district
, or transit authority's jurisdictional area tangible personal property, or
20items, property, or goods specified under s. 77.52 (1) (b), (c), or (d), or services if the
21tangible personal property, item, property, good, or service is subject to the state use
22tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3),
23or (4) has been paid relieves the buyer of liability for the tax under this subsection
24and except that if the buyer has paid a similar local tax in another state on a purchase
25of the same tangible personal property, item, property, good, or service that tax shall
1be credited against the tax under this subsection and except that for motor vehicles
2that are used for a purpose in addition to retention, demonstration, or display while
3held for sale in the regular course of business by a dealer the tax under this
4subsection is imposed not on the purchase price but on the amount under s. 77.53
5(1m).
SB442,26,18
6(3) An excise tax is imposed upon a contractor engaged in construction
7activities within the county
or, special district
, or transit authority's jurisdictional
8area, at the rates under s. 77.70 in the case of a county tax
, at the rate under s. 77.708
9in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the
10case of a special district tax of the purchase price of tangible personal property or
11items, property, or goods under s. 77.52 (1) (b), (c), or (d) that are used in constructing,
12altering, repairing, or improving real property and that became a component part of
13real property in that county or special district
or in the transit authority's
14jurisdictional area, except that if the contractor has paid the sales tax of a county
,
15transit authority, or special district in this state on that tangible personal property,
16item, property, or good, or has paid a similar local sales tax in another state on a
17purchase of the same tangible personal property, item, property, or good, that tax
18shall be credited against the tax under this subsection.
SB442,27,4
19(4) An excise tax is imposed at the rates under s. 77.70 in the case of a county
20tax
, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate
21under s. 77.705 or 77.706 in the case of a special district tax of the purchase price
22upon every person storing, using, or otherwise consuming a motor vehicle, boat,
23recreational vehicle, as defined in s. 340.01 (48r), or aircraft, if that property must
24be registered or titled with this state and if that property is to be customarily kept
25in a county that has in effect an ordinance under s. 77.70
, the jurisdictional area of
1a transit authority that has in effect a resolution under s. 77.708, or in a special
2district that has in effect a resolution under s. 77.705 or 77.706, except that if the
3buyer has paid a similar local sales tax in another state on a purchase of the same
4property that tax shall be credited against the tax under this subsection.
SB442,19
5Section
19. 77.73 (2) of the statutes is amended to read:
SB442,27,146
77.73
(2) Counties
and, special districts
, and transit authorities do not have
7jurisdiction to impose the tax under s. 77.71 (2) in regard to items, property, and
8goods under s. 77.52 (1) (b), (c), and (d), and tangible personal property, except
9snowmobiles, trailers, semitrailers, all-terrain vehicles, and utility terrain vehicles,
10purchased in a sale that is consummated in another county or special district in this
11state
, or in another transit authority's jurisdictional area, that does not have in effect
12an ordinance or resolution imposing the taxes under this subchapter and later
13brought by the buyer into the county
or, special district
, or jurisdictional area of the
14transit authority that has imposed a tax under s. 77.71 (2).
SB442,20
15Section
20. 77.73 (3) of the statutes is amended to read:
SB442,28,216
77.73
(3) Counties
and, special districts
, and transit authorities have
17jurisdiction to impose the taxes under this subchapter on retailers who file, or who
18are required to file, an application under s. 77.52 (7) or who register, or who are
19required to register, under s. 77.53 (9) or (9m), regardless of whether such retailers
20are engaged in business in the county
or, special district,
or transit authority's
21jurisdictional area, as provided in s. 77.51 (13g). A retailer who files, or is required
22to file, an application under s. 77.52 (7) or who registers, or is required to register,
23under s. 77.53 (9) or (9m) shall collect, report, and remit to the department the taxes
24imposed under this subchapter for all counties
or, special districts
, and transit
1authorities that have an ordinance or resolution imposing the taxes under this
2subchapter.
SB442,21
3Section
21. 77.75 of the statutes is amended to read:
SB442,28,8
477.75 Reports. Every person subject to county
, transit authority, or special
5district sales and use taxes shall, for each reporting period, record that person's sales
6made in the county
or, special district
, or jurisdictional area of a transit authority 7that has imposed those taxes separately from sales made elsewhere in this state and
8file a report as prescribed by the department of revenue.
SB442,22
9Section
22. 77.76 (1) of the statutes is amended to read:
SB442,28,1610
77.76
(1) The department of revenue shall have full power to levy, enforce, and
11collect county
, transit authority, and special district sales and use taxes and may take
12any action, conduct any proceeding, impose interest and penalties, and in all respects
13proceed as it is authorized to proceed for the taxes imposed by subch. III. The
14department of transportation and the department of natural resources may
15administer the county
, transit authority, and special district sales and use taxes in
16regard to items under s. 77.61 (1).
SB442,23
17Section
23. 77.76 (2) of the statutes is amended to read:
SB442,28,2118
77.76
(2) Judicial and administrative review of departmental determinations
19shall be as provided in subch. III for state sales and use taxes, and no county
, transit
20authority, or special district may intervene in any matter related to the levy,
21enforcement, and collection of the taxes under this subchapter.
SB442,24
22Section
24. 77.76 (3r) of the statutes is created to read:
SB442,29,1523
77.76
(3r) From the appropriation under s. 20.835 (4) (gc) the department of
24revenue shall distribute 98.5 percent of the taxes reported for each transit authority
25that has imposed taxes under this subchapter, minus the transit authority portion
1of the retailers' discount, to the transit authority no later than the end of the 3rd
2month following the end of the calendar quarter in which such amounts were
3reported. At the time of distribution the department of revenue shall indicate the
4taxes reported by each taxpayer. In this subsection, the "transit authority portion
5of the retailers' discount" is the amount determined by multiplying the total
6retailers' discount by a fraction the numerator of which is the gross transit authority
7sales and use taxes payable and the denominator of which is the sum of the gross
8state and transit authority sales and use taxes payable. The transit authority taxes
9distributed shall be increased or decreased to reflect subsequent refunds, audit
10adjustments, and all other adjustments of the transit authority taxes previously
11distributed. Interest paid on refunds of transit authority sales and use taxes shall
12be paid from the appropriation under s. 20.835 (4) (gc) at the rate paid by this state
13under s. 77.60 (1) (a). Any transit authority receiving a report under this subsection
14is subject to the duties of confidentiality to which the department of revenue is
15subject under s. 77.61 (5).
SB442,25
16Section
25. 77.76 (4) of the statutes is amended to read:
SB442,29,2217
77.76
(4) There shall be retained by the state 1.5% of the taxes collected for
18taxes imposed by special districts under ss. 77.705 and 77.706
and transit authorities
19under s. 77.708 and 1.75% of the taxes collected for taxes imposed by counties under
20s. 77.70 to cover costs incurred by the state in administering, enforcing, and
21collecting the tax. All interest and penalties collected shall be deposited and retained
22by this state in the general fund.
SB442,26
23Section
26. 77.77 (1) of the statutes is amended to read:
SB442,30,724
77.77
(1) (a) The sales price from services subject to the tax under s. 77.52 (2)
25or the lease, rental, or license of tangible personal property and property, items, and
1goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under this
2subchapter, and the incremental amount of tax caused by a rate increase applicable
3to those services, leases, rentals, or licenses is due, beginning with the first billing
4period starting on or after the effective date of the county ordinance, special district
5resolution,
transit authority resolution, or rate increase, regardless of whether the
6service is furnished or the property, item, or good is leased, rented, or licensed to the
7customer before or after that date.
SB442,30,168
(b) The sales price from services subject to the tax under s. 77.52 (2) or the lease,
9rental, or license of tangible personal property and property, items, and goods
10specified under s. 77.52 (1) (b), (c), and (d)
, is not subject to the taxes under this
11subchapter, and a decrease in the tax rate imposed under this subchapter on those
12services first applies, beginning with bills rendered on or after the effective date of
13the repeal or sunset of a county ordinance
or, special district resolution
, or transit
14authority resolution imposing the tax or other rate decrease, regardless of whether
15the service is furnished or the property, item, or good is leased, rented, or licensed
16to the customer before or after that date.
SB442,27
17Section
27. 77.77 (3) of the statutes is amended to read:
SB442,31,218
77.77
(3) The sale of building materials to contractors engaged in the business
19of constructing, altering, repairing or improving real estate for others is not subject
20to the taxes under this subchapter, and the incremental amount of tax caused by the
21rate increase applicable to those materials is not due, if the materials are affixed and
22made a structural part of real estate, and the amount payable to the contractor is
23fixed without regard to the costs incurred in performing a written contract that was
24irrevocably entered into prior to the effective date of the county ordinance, special
25district resolution,
transit authority resolution, or rate increase or that resulted from
1the acceptance of a formal written bid accompanied by a bond or other performance
2guaranty that was irrevocably submitted before that date.
SB442,28
3Section
28. 77.78 of the statutes is amended to read:
SB442,31,10
477.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle,
5as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain
6vehicle, or aircraft that is required to be registered by this state may be registered
7or titled by this state unless the registrant files a sales and use tax report and pays
8the county tax
, transit authority tax, and special district tax at the time of registering
9or titling to the state agency that registers or titles the property. That state agency
10shall transmit those tax revenues to the department of revenue.
SB442,29
11Section
29. 85.064 (1) (b) of the statutes is amended to read:
SB442,31,1412
85.064
(1) (b) "Political subdivision" means any city, village, town, county,
or 13transit commission organized under s. 59.58 (2) or 66.1021 or recognized under s.
1466.0301
, or transit authority created under s. 66.1039 within this state.
SB442,30
15Section
30. 111.70 (1) (j) of the statutes is repealed and recreated to read:
SB442,31,2216
111.70
(1) (j) "Municipal employer" means any city, county, village, town,
17metropolitan sewerage district, school district, long-term care district, transit
18authority under s. 66.1039, local cultural arts district created under subch. V of ch.
19229, or any other political subdivision of the state, or instrumentality of one or more
20political subdivisions of the state, that engages the services of an employee and
21includes any person acting on behalf of a municipal employer within the scope of the
22person's authority, express or implied.
SB442,31
23Section
31. 345.05 (1) (ag) of the statutes is created to read:
SB442,31,2424
345.05
(1) (ag) "Authority" means a transit authority created under s. 66.1039.
SB442,32
25Section
32. 345.05 (2) of the statutes is amended to read:
SB442,32,9
1345.05
(2) A person suffering any damage proximately resulting from the
2negligent operation of a motor vehicle owned and operated by a municipality
or
3authority, which damage was occasioned by the operation of the motor vehicle in the
4course of its business, may file a claim for damages against the municipality
or
5authority concerned and the governing body of the municipality
, or the board of
6directors of the authority, may allow, compromise, settle and pay the claim. In this
7subsection, a motor vehicle is deemed owned and operated by a municipality
or
8authority if the vehicle is either being rented or leased, or is being purchased under
9a contract whereby the municipality
or authority will acquire title.
SB442,33
10Section
33. 611.11 (4) (a) of the statutes is amended to read:
SB442,32,1211
611.11
(4) (a) In this subsection, "municipality" has the meaning given in s.
12345.05 (1) (c)
, but also includes any transit authority created under s. 66.1039.
SB442,34
13Section
34
.
Nonstatutory provisions.
SB442,32,1814
(1)
Initial terms of Chippewa Valley regional transit authority. 15Notwithstanding the length of terms specified for members of the board of directors
16of the Chippewa Valley regional transit authority under section 66.1039 (2) (c) and
17(3) (a) of the statutes, as created by this act, the initial terms shall be 2 years for each
18of the following:
SB442,32,2019
(a) One of the members appointed under section 66.1039 (3) (d) 1. b. of the
20statutes, as created by this act.
SB442,32,2221
(b) One of the members appointed under section 66.1039 (3) (d) 1. c. of the
22statutes, as created by this act, if applicable.
SB442,32,2423
(c) Each member appointed under section 66.1039 (3) (d) 1. d. of the statutes,
24as created by this act.