2015 Chapter 77

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.

77.875   Grazing restricted.

77.876   Noncompliance assessment.

77.88   Withdrawal; transfer of ownership; nonrenewal.

77.883   Ferrous mining.

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.

77.95   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.

SUBCHAPTER IX

LOCAL RENTAL CAR TAX

77.99   Imposition.

77.991   Administration.

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).

77.01 Cross-reference Cross-reference: See also ch. NR 302.03, Wis. adm. code.

77.01 Annotation Requests by individual legislators and town or county boards for delay in issuing orders pursuant to ch. 77, present no basis for withholding actions by the department. 61 Atty. Gen. 134.

77.015 77.015  Lands in villages included. Sections 77.01 to 77.14 shall apply to villages for the same purposes as specified in s. 77.01 and where in such sections the words “town" or “towns" appear they shall be substituted, for the purposes of this section, by the words “village" or “villages," respectively.

77.015 History History: 1981 c. 390.