Amendment AU7 AA20-ASA1-AB1

AB1-ASA1-AA20,28,16 77.73 (3) Counties and, special districts, and transit authorities have jurisdiction to impose the taxes under this subchapter on retailers who file, or who are required to file, an application under s. 77.52 (7) or who register, or who are required to register, under s. 77.53 (9) or (9m), regardless of whether such retailers are engaged in business in the county or, special district, or transit authority's jurisdictional area, as provided in s. 77.51 (13g). A retailer who files, or is required to file, an application under s. 77.52 (7) or who registers, or is required to register, under s. 77.53 (9) or (9m) shall collect, report, and remit to the department the taxes imposed under this subchapter for all counties or , special districts, and transit authorities that have an ordinance or resolution imposing the taxes under this subchapter.

AB1-ASA1-AA20,34o Section 34o. 77.75 of the statutes is amended to read:

AB1-ASA1-AA20,28,22 77.75 Reports. Every person subject to county, transit authority, or special district sales and use taxes shall, for each reporting period, record that person's sales made in the county or, special district, or jurisdictional area of a transit authority that has imposed those taxes separately from sales made elsewhere in this state and file a report as prescribed by the department of revenue.

AB1-ASA1-AA20,34p Section 34p. 77.76 (1) of the statutes is amended to read:

AB1-ASA1-AA20,29,5 77.76 (1) The department of revenue shall have full power to levy, enforce, and collect county, transit authority, and special district sales and use taxes and may take any action, conduct any proceeding, impose interest and penalties, and in all respects proceed as it is authorized to proceed for the taxes imposed by subch. III. The department of transportation and the department of natural resources may administer the county, transit authority, and special district sales and use taxes in regard to items under s. 77.61 (1).

AB1-ASA1-AA20,34q Section 34q. 77.76 (2) of the statutes is amended to read:

AB1-ASA1-AA20,29,10 77.76 (2) Judicial and administrative review of departmental determinations shall be as provided in subch. III for state sales and use taxes, and no county, transit authority, or special district may intervene in any matter related to the levy, enforcement, and collection of the taxes under this subchapter.

AB1-ASA1-AA20,34r Section 34r. 77.76 (3r) of the statutes is created to read:

AB1-ASA1-AA20,30,4 77.76 (3r) From the appropriation under s. 20.835 (4) (gc), the department of revenue shall distribute 98.5 percent of the taxes reported for each transit authority that has imposed taxes under this subchapter, minus the transit authority portion of the retailers' discount, to the transit authority no later than the end of the 3rd month following the end of the calendar quarter in which such amounts were reported. At the time of distribution, the department of revenue shall indicate the taxes reported by each taxpayer. In this subsection, the “transit authority portion of the retailers' discount" is the amount determined by multiplying the total retailers' discount by a fraction the numerator of which is the gross transit authority sales and use taxes payable and the denominator of which is the sum of the gross state and transit authority sales and use taxes payable. The transit authority taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments of the transit authority taxes previously distributed. Interest paid on refunds of transit authority sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (gc) at the rate paid by this state under s. 77.60 (1) (a). Any transit authority receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).

AB1-ASA1-AA20,34s Section 34s. 77.76 (4) of the statutes is amended to read:

AB1-ASA1-AA20,30,11 77.76 (4) There shall be retained by the state 1.5 percent of the taxes collected for taxes imposed by special districts under ss. 77.705 and 77.706 and transit authorities under s. 77.708 and 1.75 percent of the taxes collected for taxes imposed by counties under s. 77.70 to cover costs incurred by the state in administering, enforcing, and collecting the tax. All interest and penalties collected shall be deposited and retained by this state in the general fund.

AB1-ASA1-AA20,34t Section 34t. 77.77 (1) of the statutes is amended to read:

AB1-ASA1-AA20,30,21 77.77 (1) (a) The sales price from services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property and property, items, and goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under this subchapter, and the incremental amount of tax caused by a rate increase applicable to those services, leases, rentals, or licenses is due, beginning with the first billing period starting on or after the effective date of the county ordinance, special district resolution, transit authority resolution, or rate increase, regardless of whether the service is furnished or the property, item, or good is leased, rented, or licensed to the customer before or after that date.

AB1-ASA1-AA20,31,5 (b) The sales price from services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property and property, items, and goods specified under s. 77.52 (1) (b), (c), and (d), is not subject to the taxes under this subchapter, and a decrease in the tax rate imposed under this subchapter on those services first applies, beginning with bills rendered on or after the effective date of the repeal or sunset of a county ordinance or, special district resolution, or transit authority resolution imposing the tax or other rate decrease, regardless of whether the service is furnished or the property, item, or good is leased, rented, or licensed to the customer before or after that date.

AB1-ASA1-AA20,34u Section 34u. 77.77 (3) of the statutes is amended to read:

AB1-ASA1-AA20,31,16 77.77 (3) The sale of building materials to contractors engaged in the business of constructing, altering, repairing or improving real estate for others is not subject to the taxes under this subchapter, and the incremental amount of tax caused by the rate increase applicable to those materials is not due, if the materials are affixed and made a structural part of real estate, and the amount payable to the contractor is fixed without regard to the costs incurred in performing a written contract that was irrevocably entered into prior to the effective date of the county ordinance, special district resolution, transit authority resolution, or rate increase or that resulted from the acceptance of a formal written bid accompanied by a bond or other performance guaranty that was irrevocably submitted before that date.

AB1-ASA1-AA20,34v Section 34v. 77.78 of the statutes is amended to read:

AB1-ASA1-AA20,31,24 77.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain vehicle, or aircraft that is required to be registered by this state may be registered or titled by this state unless the registrant files a sales and use tax report and pays the county tax, transit authority tax, and special district tax at the time of registering or titling to the state agency that registers or titles the property. That state agency shall transmit those tax revenues to the department of revenue.”.

AB1-ASA1-AA20,32,1 13. Page 30, line 17: after that line insert:

AB1-ASA1-AA20,32,2 “ Section 36e. 85.064 (1) (b) of the statutes is amended to read:

AB1-ASA1-AA20,32,5 85.064 (1) (b) “Political subdivision" means any city, village, town, county, or transit commission organized under s. 59.58 (2) or 66.1021 or recognized under s. 66.0301, or transit authority created under s. 66.1039 within this state.”.

AB1-ASA1-AA20,32,6 14. Page 31, line 12: after that line insert:

AB1-ASA1-AA20,32,7 “ Section 36s. 111.70 (1) (j) of the statutes is repealed and recreated to read:

AB1-ASA1-AA20,32,14 111.70 (1) (j) “Municipal employer" means any city, county, village, town, metropolitan sewerage district, school district, long-term care district, transit authority under s. 66.1039, local cultural arts district created under subch. V of ch. 229, or any other political subdivision of the state, or instrumentality of one or more political subdivisions of the state, that engages the services of an employee and includes any person acting on behalf of a municipal employer within the scope of the person's authority, express or implied.”.

AB1-ASA1-AA20,32,15 15. Page 40, line 14: after that line insert:

AB1-ASA1-AA20,32,16 “ Section 59m. 345.05 (1) (ag) of the statutes is created to read:

AB1-ASA1-AA20,32,17 345.05 (1) (ag) “Authority" means a transit authority created under s. 66.1039.

AB1-ASA1-AA20,59n Section 59n. 345.05 (2) of the statutes is amended to read:

AB1-ASA1-AA20,33,3 345.05 (2) A person suffering any damage proximately resulting from the negligent operation of a motor vehicle owned and operated by a municipality or authority, which damage was occasioned by the operation of the motor vehicle in the course of its business, may file a claim for damages against the municipality or authority concerned and the governing body of the municipality , or the board of directors of the authority, may allow, compromise, settle and pay the claim. In this subsection, a motor vehicle is deemed owned and operated by a municipality or authority if the vehicle is either being rented or leased, or is being purchased under a contract whereby the municipality or authority will acquire title.

AB1-ASA1-AA20,59o Section 59o. 611.11 (4) (a) of the statutes is amended to read:

AB1-ASA1-AA20,33,6 611.11 (4) (a) In this subsection, “municipality" has the meaning given in s. 345.05 (1) (c), but also includes any transit authority created under s. 66.1039.”.

AB1-ASA1-AA20,33,7 (End)