LRB-1824/P4
KP:cjs&cdc
2023 - 2024 LEGISLATURE
DOA:......Martin, BB0515 - Milwaukee County sales tax
For 2023-2025 Budget -- Not Ready For Introduction
An Act ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
taxation
General taxation
Milwaukee County sales and use tax
Current law allows a county to enact an ordinance to impose sales and use taxes at the rate of 0.5 percent of the sales price or purchase price on tangible personal property and taxable services. The county must use the revenue from the taxes for property tax relief. The bill allows Milwaukee County to impose, by ordinance, an additional sales and use tax at the rate of 1 percent of the sales price or purchase price on tangible personal property and taxable services. However, the ordinance does not take effect unless approved by a majority of the voters of the county at a referendum. The bill requires 50 percent of the revenue from those taxes to be distributed to the City of Milwaukee, and the revenue may be used for any purpose designated by the common council. The revenue retained by Milwaukee County may be used for any purpose designated by the county board or specified in the ordinance or in the referendum approving the ordinance.
For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
Section
1. 77.70 (4) of the statutes is created to read:
77.70 (4) In addition to the taxes imposed under sub. (1), Milwaukee County may, by ordinance, impose a sales and use tax under this subchapter at the rate of 1 percent of the sales price or purchase price. A sales and use tax enacted under this subsection may not take effect unless approved by a majority of the electors of the county at a referendum. The referendum question submitted to the electors of the county shall describe both the taxes to be imposed under this subsection and the distribution to the city of Milwaukee of 50 percent of the revenue from the taxes. The county shall distribute 50 percent of the revenue from the taxes imposed under this subsection to the city of Milwaukee, and the revenue may be used for any purpose designated by the common council. The remaining revenue may be used for any purpose designated by the county board or specified in the ordinance or in the referendum approving the ordinance. The taxes imposed under this subsection may be imposed only in their entirety as provided in this subchapter. If approved at a referendum, the ordinance shall be effective on January 1, April 1, July 1, or October 1. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal. Except as provided under s. 77.60 (9), the department of revenue may not issue any assessment nor act on any claim for a refund or any claim for an adjustment under s. 77.585 after the end of the calendar year that is 4 years after the year in which the county has enacted a repeal ordinance under this subsection.
(End)
