AB1003,8,55
(rm) 541711 — Research and development in biotechnology.
AB1003,8,66
(sm) 811490 — Other personal and household goods repair and maintenance.
AB1003,8,77
(tm) 812331 — Linen supply.
AB1003,8,88
(um) 812332 — Industrial launderers.
AB1003,8,99
(vm) 812921 — Photofinishing laboratories (except one-hour).
AB1003,8,1010
(wm) 812922 — One-hour photofinishing.
AB1003,11
11Section 11
. 70.995 (7) (b) of the statutes is amended to read:
AB1003,8,1512
70.995
(7) (b) Each
5 8 years, or more frequently if the department of revenue's
13workload permits and if in the department's judgment it is desirable, the department
14of revenue shall complete a field investigation or on-site appraisal at full value under
15ss. 70.32 (1) and 70.34 of all manufacturing property in this state.
AB1003,12
16Section
12. 77.53 (9) (a) of the statutes is amended to read:
AB1003,9,317
77.53
(9) (a) Except as provided in par. (b), every retailer selling tangible
18personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or
19taxable services for storage, use or other consumption in this state shall register with
20the department and obtain a certificate under s. 73.03 (50) and give the name and
21address of all agents operating in this state, the location of all distribution or sales
22houses or offices or other places of business in this state, the
standard industrial code 23classification of each place of business in this state
, as specified in the North
24American Industry Classification System, 2012 edition, and any subsequent edition,
25published by the U.S. office of management and budget, and the other information
1that the department requires. Any person who may register under this subsection
2may designate an agent, as defined in s. 77.524 (1) (ag), to register with the
3department under this subsection, in the manner prescribed by the department.
AB1003,13
4Section
13. 77.994 (1) of the statutes is repealed and recreated to read:
AB1003,9,12
577.994 Premier resort area tax. (1) (a) Except as provided in par. (b) and
6sub. (3), a municipality or a county all of which is included in a premier resort area
7under s. 66.1113 may, by ordinance, impose a tax at a rate of 0.5 percent of the sales
8price from the sale, license, lease, or rental in the municipality or county of property,
9items, goods, or services that are taxable under subch. III made by businesses that
10are classified in the North American Industry Classification System, 2012 edition,
11and any subsequent edition, published by the U.S. office of management and budget,
12under the following industry numbers:
AB1003,9,1313
1. 311811 — Retail bakeries.
AB1003,9,1414
3. 445210 — Meat markets.
AB1003,9,1515
4. 445291 — Baked goods stores.
AB1003,9,1616
5. 445292 — Confectionery and nut stores.
AB1003,9,1717
6. 445299 — All other specialty food stores.
AB1003,9,1818
7. 445310 — Beer, wine, and liquor stores.
AB1003,9,1919
8. 446110 — Pharmacies and drug stores.
AB1003,9,2020
9. 446120 — Cosmetics, beauty supplies, and perfume stores.
AB1003,9,2121
10. 446191 — Food (health) supplement stores.
AB1003,9,2222
11. 446199 — All other health and personal care stores.
AB1003,9,2323
12. 447110 — Gasoline stations with convenience stores.
AB1003,9,2424
13. 447190 — Other gasoline stations.
AB1003,9,2525
14. 448110 — Men's clothing stores.
AB1003,10,1
115. 448120 — Women's clothing stores.
AB1003,10,22
16. 448130 — Children's and infants' clothing stores.
AB1003,10,33
17. 448140 — Family clothing stores.
AB1003,10,44
18. 448150 — Clothing accessories stores.
AB1003,10,55
19. 448190 — Other clothing stores.
AB1003,10,66
20. 448210 — Shoe stores.
AB1003,10,77
21. 448310 — Jewelry stores.
AB1003,10,88
22. 448320 — Luggage and leather goods stores.
AB1003,10,99
23. 451110 — Sporting goods stores.
AB1003,10,1010
24. 451120 — Hobby, toy, and game stores.
AB1003,10,1111
25. 451130 — Sewing, needlework, and piece goods stores.
AB1003,10,1212
26. 451211 — Book stores.
AB1003,10,1313
27. 451212 — News dealers and newsstands.
AB1003,10,1414
28. 452111 — Department stores (except discount department stores).
AB1003,10,1515
29. 452112 — Discount department stores.
AB1003,10,1616
29m. 452910 — Warehouse clubs and supercenters.
AB1003,10,1717
30. 452990 — All other general merchandise stores.
AB1003,10,1818
31. 453110 — Florists.
AB1003,10,1919
32. 453210 — Office supplies and stationery stores.
AB1003,10,2020
33. 453220 — Gift, novelty, and souvenir stores.
AB1003,10,2121
34. 453910 — Pet and pet supplies stores.
AB1003,10,2222
35. 453920 — Art dealers.
AB1003,10,2323
36. 453991 — Tobacco stores.
AB1003,10,2424
37. 453998 — All other miscellaneous store retailers (except tobacco stores).
AB1003,10,2525
38. 487110 — Scenic and sightseeing transportation, land.
AB1003,11,1
139. 487210 — Scenic and sightseeing transportation, water.
AB1003,11,22
40. 487990 — Scenic and sightseeing transportation, other.
AB1003,11,33
41. 532292 — Recreational goods rental.
AB1003,11,44
42. 561599 — All other travel arrangement and reservation services.
AB1003,11,55
43. 611620 — Sports and recreation instruction.
AB1003,11,66
44. 611699 — All other miscellaneous schools and instruction.
AB1003,11,77
45. 711110 — Theater companies and dinner theaters.
AB1003,11,88
46. 711120 — Dance companies.
AB1003,11,99
47. 711130 — Musical groups and artists.
AB1003,11,1010
48. 711190 — Other performing arts companies.
AB1003,11,1111
49. 711212 — Racetracks.
AB1003,11,1212
50. 711219 — Other spectator sports.
AB1003,11,1413
51. 711310 — Promoters of performing arts, sports, and similar events with
14facilities.
AB1003,11,1615
52. 711320 — Promoters of performing arts, sports, and similar events without
16facilities.
AB1003,11,1817
53. 711410 — Agents and managers for artists, athletes, entertainers, and
18other public figures.
AB1003,11,1919
54. 711510 — Independent artists, writers, and performers.
AB1003,11,2020
55. 712190 — Nature parks and other similar institutions.
AB1003,11,2121
56. 713110 — Amusement and theme parks.
AB1003,11,2222
57. 713120 — Amusement arcades.
AB1003,11,2323
58. 713210 — Casinos (except casino hotels).
AB1003,11,2424
59. 713290 — Other gambling industries.
AB1003,11,2525
60. 713910 — Golf courses and country clubs.
AB1003,12,1
161. 713920 — Skiing facilities.
AB1003,12,22
62. 713990 — All other amusement and recreation industries.
AB1003,12,33
63. 713940 — Fitness and recreational sports centers.
AB1003,12,44
64. 721110 — Hotels (except casino hotels) and motels.
AB1003,12,55
65. 721120 — Casino hotels.
AB1003,12,66
66. 721191 — Bed-and-breakfast inns.
AB1003,12,77
67. 721199 — All other traveler accommodation.
AB1003,12,88
68. 721211 — RV (recreational vehicle) parks and campgrounds.
AB1003,12,99
69. 721214 — Recreational and vacation camps (except campgrounds).
AB1003,12,1010
70. 722410 — Drinking places (alcoholic beverages).
AB1003,12,1111
71. 722511 — Full-service restaurants.
AB1003,12,1212
72. 722513 — Limited-service restaurants.
AB1003,12,1313
73. 722514 — Cafeterias, grill buffets, and buffets.
AB1003,12,1414
74. 722515 — Snack and nonalcoholic beverage bars.
AB1003,12,1615
(b) Either a county or a municipality within that county, but not both, may
16impose a tax under par. (a).
AB1003,14
17Section
14. 77.994 (2) of the statutes is repealed.
AB1003,15
18Section
15. 281.58 (1) (c) 1. (intro.) of the statutes is amended to read:
