(o) Execute all instruments necessary or convenient in the exercise of the 2
powers granted under this section or in the performance of covenants or duties, 3
which may contain such covenants and provisions as a purchaser of the bonds of the 4
authority may reasonably require.
5(10) Refunding bonds.
An authority may issue refunding bonds for the 6
purpose of paying any of its bonds at or prior to maturity or upon acceleration or 7
redemption. An authority may issue refunding bonds at such time prior to the 8
maturity or redemption of the refunded bonds as the authority deems to be in the 9
public interest. The refunding bonds may be issued in sufficient amounts to pay or 10
provide the principal of the bonds being refunded, together with any redemption 11
premium on the bonds, any interest accrued or to accrue to the date of payment of 12
the bonds, the expenses of issue of the refunding bonds, the expenses of redeeming 13
the bonds being refunded, and such reserves for debt service or other capital or 14
current expenses from the proceeds of such refunding bonds as may be required by 15
the resolution, trust indenture, or other security instruments. To the extent 16
applicable, refunding bonds are subject to subs. (8) and (9).
17(11) Bonds eligible for investment.
(a) Any of the following may invest funds, 18
including capital in their control or belonging to them, in bonds of the authority:
1. Public officers and agencies of the state.
2. Local governmental units, as defined in s. 19.42 (7u).
3. Insurance companies.
4. Trust companies.
6. Savings banks.
7. Savings and loan associations.
8. Investment companies.
9. Personal representatives.
11. Other fiduciaries not listed in this paragraph.
(b) The authority's bonds are securities that may be deposited with and 6
received by any officer or agency of the state or any local governmental unit, as 7
defined in s. 19.42 (7u), for any purpose for which the deposit of bonds or obligations 8
of the state or any local governmental unit is authorized by law.
9(12) Budgets; rates and charges; audit.
The board of directors of an authority 10
shall annually prepare a budget for the authority. Rates and other charges received 11
by an authority shall be used only for the general expenses and capital expenditures 12
of the authority, to pay interest, amortization, and retirement charges on bonds, and 13
for specific purposes of the authority and may not be transferred to any political 14
subdivision. The authority shall maintain an accounting system in accordance with 15
generally accepted accounting principles and shall have its financial statements and 16
debt covenants audited annually by an independent certified public accountant.
17(13) Withdrawal from authority.
(a) A participating political subdivision that 18
joined an authority under sub. (2) (k) 2. may withdraw from an authority if all of the 19
following conditions are met:
1. The governing body of the political subdivision adopts a resolution 21
requesting withdrawal of the political subdivision from the authority.
2. The political subdivision has paid, or made provision for the payment of, all 23
obligations of the political subdivision to the authority.
(b) If a participating political subdivision withdraws from an authority, the 25
authority shall provide the department of revenue with a certified copy of the
resolution that approves the withdrawal. The withdrawal is effective on the first day 2
of the calendar quarter that begins at least 120 days after the department receives 3
the certified copy of the resolution approving the withdrawal. If the authority in 4
which the withdrawing political subdivision continues to exist after the withdrawal, 5
the authority shall provide information describing the exact boundaries of its 6
jurisdictional area, as provided in sub. (4) (s) 2.
7(14) Duty to provide transit service.
An authority shall provide, or contract 8
for the provision of, transit service within the authority's jurisdictional area.
9(17) Other statutes.
This section does not limit the powers of political 10
subdivisions to enter into intergovernmental cooperation or contracts or to establish 11
separate legal entities under s. 66.0301 or 66.1021 or any other applicable law, or 12
otherwise to carry out their powers under applicable statutory provisions. Section 13
66.0803 (2) does not apply to an authority.”.
“Municipality" means any of the following which is authorized to levy 17
a tax: a county, city, village, town, school district, board of park commissioners, 18
technical college district, metropolitan sewerage district created under ss. 200.01 to 19
200.15 or 200.21 to 200.65, town sanitary district under subch. IX of ch. 60, transit
20authority created under s. 66.1039,
public inland lake protection and rehabilitation 21
district established under s. 33.23, 33.235, or 33.24, and any other public body 22
empowered to borrow money and issue obligations to repay the money out of public 23
funds or revenues. “Municipality" does not include the state.”.
70.11 (2) Municipal property and property of certain districts, exception. 3
Property owned by any county, city, village, town, school district, technical college 4
district, public inland lake protection and rehabilitation district, metropolitan 5
sewerage district, municipal water district created under s. 198.22, joint local water 6
authority created under s. 66.0823, transit authority created under s. 66.1039, 7
long-term care district under s. 46.2895 or town sanitary district; lands belonging 8
to cities of any other state used for public parks; land tax-deeded to any county or 9
city before January 2; but any residence located upon property owned by the county 10
for park purposes that is rented out by the county for a nonpark purpose shall not 11
be exempt from taxation. Except as to land acquired under s. 59.84 (2) (d), this 12
exemption shall not apply to land conveyed after August 17, 1961, to any such 13
governmental unit or for its benefit while the grantor or others for his or her benefit 14
are permitted to occupy the land or part thereof in consideration for the conveyance. 15
Leasing the property exempt under this subsection, regardless of the lessee and the 16
use of the leasehold income, does not render that property taxable.”.
(b) Political units.
Income received by the United States, the state 20
and all counties, cities, villages, towns, school districts, technical college districts, 21
joint local water authorities created under s. 66.0823, transit authorities created
22under s. 66.1039,
long-term care districts under s. 46.2895 or other political units 23
of this state.”.
TAXATION OF FOREST CROPLANDS;4
REAL ESTATE TRANSFER FEES;5
SALES AND USE TAXES; COUNTY,
DISTRICT SALES AND USE TAXES;8
MANAGED FOREST LAND; ECONOMIC9
DEVELOPMENT SURCHARGE; LOCAL FOOD10
AND BEVERAGE TAX; LOCAL RENTAL11
CAR TAX; Premier resort area12
taxes; state rental vehicle fee;13
dry cleaning fees
(er) Any transit authority created under s. 66.1039.”.
Subchapter V (title) of chapter 77 [precedes 77.70] of the 18
statutes is amended to read:
COUNTY, TRANSIT AUTHORITY,
SPECIAL DISTRICT SALES AND USE23
277.708 Adoption by resolution; transit authority. (1)
A transit authority 3
created under s. 66.1039, by resolution under s. 66.1039 (4) (s), may impose a sales 4
tax and a use tax under this subchapter at a rate not to exceed 0.5 percent of the sales 5
price or purchase price. Those taxes may be imposed only in their entirety. The 6
resolution shall be effective on the first day of the first calendar quarter that begins 7
at least 120 days after the adoption of the resolution.
Retailers and the department of revenue may not collect a tax under sub. 9
(1) for any transit authority created under s. 66.1039 beginning after the calendar 10
quarter during which the transit authority adopts a repeal resolution under s. 11
66.1039 (4) (s), except that the department of revenue may collect from retailers 12
taxes that accrued before such calendar quarter and fees, interest, and penalties that 13
relate to those taxes.
1577.71 Imposition of county, transit authority, and special district sales
16and use taxes.
(intro.) Whenever a county sales and use tax ordinance is adopted 17
under s. 77.70, a transit authority resolution is adopted under s. 77.708,
or a special 18
district resolution is adopted under s. 77.705 or 77.706, the following taxes are 19
For the privilege of selling, licensing, leasing, or renting tangible 22
personal property and the items, property, and goods specified under s. 77.52 (1) (b), 23
(c), and (d), and for the privilege of selling, licensing, performing, or furnishing 24
services a sales tax is imposed upon retailers at the rates under s. 77.70 in the case 25
of a county tax, at the rate under s. 77.708 (1) in the case of a transit authority tax,
or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales 2
price from the sale, license, lease, or rental of tangible personal property and the 3
items, property, and goods specified under s. 77.52 (1) (b), (c), and (d), except property 4
taxed under sub. (4), sold, licensed, leased, or rented at retail in the county or,
district, or transit authority's jurisdictional area,
or from selling, licensing, 6
performing, or furnishing services described under s. 77.52 (2) in the county or, 7
special district, or transit authority's jurisdictional area
An excise tax is imposed at the rates under s. 77.70 in the case of a 10
county tax, at the rate under s. 77.708 (1) in the case of a transit authority tax,
or at 11
the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase 12
price upon every person storing, using, or otherwise consuming in the county or, 13
special district, or transit authority's jurisdictional area
tangible personal property, 14
or items, property, or goods specified under s. 77.52 (1) (b), (c), or (d), or services if the 15
tangible personal property, item, property, good, or service is subject to the state use 16
tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3), 17
(4), or (5) has been paid relieves the buyer of liability for the tax under this subsection 18
and except that if the buyer has paid a similar local tax in another state on a purchase 19
of the same tangible personal property, item, property, good, or service that tax shall 20
be credited against the tax under this subsection and except that for motor vehicles 21
that are used for a purpose in addition to retention, demonstration, or display while 22
held for sale in the regular course of business by a dealer the tax under this 23
subsection is imposed not on the purchase price but on the amount under s. 77.53 24
An excise tax is imposed upon a contractor engaged in construction 2
activities within the county or,
special district, or transit authority's jurisdictional
at the rates under s. 77.70 in the case of a county tax
, at the rate under s. 77.708
4(1) in the case of a transit authority tax,
or at the rate under s. 77.705 or 77.706 in 5
the case of a special district tax of the purchase price of tangible personal property 6
or items, property, or goods under s. 77.52 (1) (b), (c), or (d) that are used in 7
constructing, altering, repairing, or improving real property and that became a 8
component part of real property in that county or special district
or in the transit
9authority's jurisdictional area
, except that if the contractor has paid the sales tax of 10
a county, transit authority,
or special district in this state on that tangible personal 11
property, item, property, or good, or has paid a similar local sales tax in another state 12
on a purchase of the same tangible personal property, item, property, or good, that 13
tax shall be credited against the tax under this subsection.
An excise tax is imposed at the rates under s. 77.70 in the case of a 16
county tax, at the rate under s. 77.708 (1) in the case of a transit authority tax,
or at 17
the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase 18
price upon every person storing, using, or otherwise consuming a motor vehicle, boat, 19
recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be 20
registered or titled with this state and if that property is to be customarily kept in 21
a county that has in effect an ordinance under s. 77.70, in the jurisdictional area of
22a transit authority that has in effect a resolution under s. 77.708,
or in a special 23
district that has in effect a resolution under s. 77.705 or 77.706, except that if the 24
buyer has paid a similar local sales tax in another state on a purchase of the same 25
property, that tax shall be credited against the tax under this subsection. The lease
or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), 2
or aircraft is not taxed under this subsection if the lease or rental does not require 3
recurring periodic payments.
An excise tax is imposed on the purchase price for the lease or rental 6
of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft 7
at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.708 (1)
8in the case of a transit authority tax,
or at the rate under s. 77.705 or 77.706 in the 9
case of a special district tax upon every person storing, using, or otherwise 10
consuming in the county or,
special district, or transit authority's jurisdictional area 11
the motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft 12
if that property must be registered or titled with this state and if the lease or rental 13
does not require recurring periodic payments, except that a receipt indicating that 14
the tax under sub. (1) had been paid relieves the purchaser of liability for the tax 15
under this subsection and except that if the purchaser has paid a similar local tax 16
in another state on the same lease or rental of such motor vehicle, boat, recreational 17
vehicle, as defined in s. 340.01 (48r), or aircraft, that tax shall be credited against the 18
tax under this subsection.
special districts, and transit authorities
do not have 21
jurisdiction to impose the tax under s. 77.71 (2) in regard to items, property, and 22
goods under s. 77.52 (1) (b), (c), and (d), and tangible personal property, except 23
snowmobiles, trailers, semitrailers, limited use off-highway motorcycles, as defined 24
in s. 23.335 (1) (o), all-terrain vehicles, and utility terrain vehicles, purchased in a 25
sale that is consummated in another county or special district in this state, or in
1another transit authority's jurisdictional area,
that does not have in effect an 2
ordinance or resolution imposing the taxes under this subchapter and later brought 3
by the buyer into the county or,
special district, or jurisdictional area of the transit
that has imposed a tax under s. 77.71 (2).
special districts, and transit authorities
jurisdiction to impose the taxes under this subchapter on retailers who file, or who 8
are required to file, an application under s. 77.52 (7) or who register, or who are 9
required to register, under s. 77.53 (9) or (9m), regardless of whether such retailers 10
are engaged in business in the county or,
special district, or transit authority's
as provided in s. 77.51 (13g). A retailer who files, or is required 12
to file, an application under s. 77.52 (7) or who registers, or is required to register, 13
under s. 77.53 (9) or (9m) shall collect, report, and remit to the department the taxes 14
imposed under this subchapter for all counties or
special districts, and transit
that have an ordinance or resolution imposing the taxes under this 16
Every person subject to county, transit authority,
or special 19
district sales and use taxes shall, for each reporting period, record that person's sales 20
made in the county or,
special district, or jurisdictional area of a transit authority 21
that has imposed those taxes separately from sales made elsewhere in this state and 22
file a report as prescribed by the department of revenue.
The department of revenue shall have full power to levy, enforce, and 25
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 2
proceed as it is authorized to proceed for the taxes imposed by subch. III. The 3
department of transportation and the department of natural resources may 4
administer the county, transit authority,
and special district sales and use taxes in 5
regard to items under s. 77.61 (1).
Judicial and administrative review of departmental determinations 8
shall be as provided in subch. III for state sales and use taxes, and no county, transit
or special district may intervene in any matter related to the levy, 10
enforcement, and collection of the taxes under this subchapter.
From the appropriation under s. 20.835 (4) (gc), the department of 13
revenue shall distribute 98.5 percent of the taxes reported for each transit authority 14
that has imposed taxes under this subchapter, minus the transit authority portion 15
of the retailers' discount, to the transit authority no later than the end of the 3rd 16
month following the end of the calendar quarter in which such amounts were 17
reported. At the time of distribution, the department of revenue shall indicate the 18
taxes reported by each taxpayer. In this subsection, the “transit authority portion 19
of the retailers' discount" is the amount determined by multiplying the total 20
retailers' discount by a fraction the numerator of which is the gross transit authority 21
sales and use taxes payable and the denominator of which is the sum of the gross 22
state and transit authority sales and use taxes payable. The transit authority taxes 23
distributed shall be increased or decreased to reflect subsequent refunds, audit 24
adjustments, and all other adjustments of the transit authority taxes previously 25
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 2
under s. 77.60 (1) (a). Any transit authority receiving a report under this subsection 3
is subject to the duties of confidentiality to which the department of revenue is 4
subject under s. 77.61 (5).
There shall be retained by the state 1.5 percent of the taxes collected 7
for taxes imposed by special districts under ss. 77.705 and 77.706
8authorities under s. 77.708
and 1.75 percent of the taxes collected for taxes imposed 9
by counties under s. 77.70 to cover costs incurred by the state in administering, 10
enforcing, and collecting the tax. All interest and penalties collected shall be 11
deposited and retained by this state in the general fund.
(a) The sales price from services subject to the tax under s. 77.52 (2) 14
or the lease, rental, or license of tangible personal property and property, items, and 15
goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under this 16
subchapter, and the incremental amount of tax caused by a rate increase applicable 17
to those services, leases, rentals, or licenses is due, beginning with the first billing 18
period starting on or after the effective date of the county ordinance, special district 19
resolution, transit authority resolution,
or rate increase, regardless of whether the 20
service is furnished or the property, item, or good is leased, rented, or licensed to the 21
customer before or after that date.
(b) The sales price from services subject to the tax under s. 77.52 (2) or the lease, 23
rental, or license of tangible personal property and property, items, and goods 24
specified under s. 77.52 (1) (b), (c), and (d),
is not subject to the taxes under this 25
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 2
the repeal or sunset of a county ordinance or,
special district resolution, or transit
imposing the tax or other rate decrease, regardless of whether 4
the service is furnished or the property, item, or good is leased, rented, or licensed 5
to the customer before or after that date.
The sale of building materials to contractors engaged in the business 8
of constructing, altering, repairing or improving real estate for others is not subject 9
to the taxes under this subchapter, and the incremental amount of tax caused by the 10
rate increase applicable to those materials is not due, if the materials are affixed and 11
made a structural part of real estate, and the amount payable to the contractor is 12
fixed without regard to the costs incurred in performing a written contract that was 13
irrevocably entered into prior to the effective date of the county ordinance, special 14
district resolution, transit authority resolution,
or rate increase or that resulted from 15
the acceptance of a formal written bid accompanied by a bond or other performance 16
guaranty that was irrevocably submitted before that date.
No motor vehicle, boat, snowmobile, recreational vehicle, 19
as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain 20
vehicle, or aircraft that is required to be registered by this state may be registered 21
or titled by this state unless the registrant files a sales and use tax report and pays 22
the county tax, transit authority tax,
and special district tax at the time of registering 23
or titling to the state agency that registers or titles the property. That state agency 24
shall transmit those tax revenues to the department of revenue.”.
(b) “Political subdivision" means any city, village, town, county, or 4
transit commission organized under s. 59.58 (2) or 66.1021 or recognized under s. 5
66.0301, or transit authority created under s. 66.1039
within this state.”.
111.70 (1) (j) of the statutes is repealed and recreated to read:
(j) “Municipal employer" means any city, county, village, town, 9
metropolitan sewerage district, school district, long-term care district, transit 10
authority under s. 66.1039, local cultural arts district created under subch. V of ch. 11
229, or any other political subdivision of the state, or instrumentality of one or more 12
political subdivisions of the state, that engages the services of an employee and 13
includes any person acting on behalf of a municipal employer within the scope of the 14
person's authority, express or implied.”.
(bm) Notwithstanding par. (b), for mitigation of a discharge into a 20
wetland located in an electronics and information technology manufacturing zone 21
designated under s. 238.396 (1m), participation in the in lieu fee subprogram under 22
par. (a) 2. shall be the preferred type of mitigation. For mitigation under this 23
paragraph, the department shall identify and consider mitigation that could be 24
conducted within the same watershed as the wetlands impacted by the discharge and
as near as possible to the wetlands impacted by the discharge and may locate 2
mitigation outside the watershed only if the department determines that local 3
mitigation is not possible.”.