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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:
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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:
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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:
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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:
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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:
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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.
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(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:
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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:
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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:
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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:
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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:
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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:
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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:
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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:
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(a) One of the members appointed under section 66.1039 (3) (d) 1. b. of the
20statutes, as created by this act.
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(b) One of the members appointed under section 66.1039 (3) (d) 1. c. of the
22statutes, as created by this act, if applicable.
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(c) Each member appointed under section 66.1039 (3) (d) 1. d. of the statutes,
24as created by this act.