AB245-engrossed,83,135 71.07 (5n) (d) 2. For purposes of determining a claimant's eligible qualified
6production activities income under this subsection, the claimant shall multiply the
7claimant's qualified production activities income from property manufactured by the
8claimant by the manufacturing property factor and qualified production activities
9income from property produced, grown, or extracted by the claimant by the
10agriculture property factor. This subdivision does not apply if the claimant's entire
11qualified production activities income results from the sale of tangible personal
12property that was manufactured, produced, grown, or extracted wholly in this state
13by the claimant.
AB245-engrossed,142 14Section 142 . 71.07 (6e) (a) 5. of the statutes is amended to read:
AB245-engrossed,84,615 71.07 (6e) (a) 5. “Property taxes" means real and personal property taxes,
16exclusive of special assessments, delinquent interest, and charges for service, paid
17by a claimant, and the claimant's spouse if filing a joint return, on the eligible
18veteran's or unremarried surviving spouse's principal dwelling in this state during
19the taxable year for which credit under this subsection is claimed, less any property
20taxes paid which are properly includable as a trade or business expense under
21section 162 of the Internal Revenue Code. If the principal dwelling on which the
22taxes were paid is owned by 2 or more persons or entities as joint tenants or tenants
23in common or is owned by spouses as marital property, “property taxes" is that part
24of property taxes paid that reflects the ownership percentage of the claimant, except
25that this limitation does not apply to spouses who file a joint return. If the principal

1dwelling is sold during the taxable year, the “property taxes" for the seller and buyer
2shall be the amount of the tax prorated to each in the closing agreement pertaining
3to the sale or, if not so provided for in the closing agreement, the tax shall be prorated
4between the seller and buyer in proportion to months of their respective ownership.
5“Property taxes" includes monthly municipal permit fees in respect to a principal
6dwelling collected under s. 66.0435 (3) (c).
AB245-engrossed,143 7Section 143 . 71.07 (9) (a) 3. of the statutes is amended to read:
AB245-engrossed,84,228 71.07 (9) (a) 3. “Property taxes" means real and personal property taxes,
9exclusive of special assessments, delinquent interest and charges for service, paid by
10a claimant on the claimant's principal dwelling during the taxable year for which
11credit under this subsection is claimed, less any property taxes paid which are
12properly includable as a trade or business expense under section 162 of the Internal
13Revenue Code. If the principal dwelling on which the taxes were paid is owned by
142 or more persons or entities as joint tenants or tenants in common or is owned by
15spouses as marital property, “property taxes" is that part of property taxes paid that
16reflects the ownership percentage of the claimant. If the principal dwelling is sold
17during the taxable year the “property taxes" for the seller and buyer shall be the
18amount of the tax prorated to each in the closing agreement pertaining to the sale
19or, if not so provided for in the closing agreement, the tax shall be prorated between
20the seller and buyer in proportion to months of their respective ownership. “ Property
21taxes" includes monthly municipal permit fees in respect to a principal dwelling
22collected under s. 66.0435 (3) (c).
AB245-engrossed,144 23Section 144 . 71.17 (2) of the statutes is amended to read:
AB245-engrossed,85,624 71.17 (2) Lien on trust estate; income taxes levied against beneficiary. All
25income taxes levied against the income of beneficiaries shall be a lien on that portion

1of the trust estate or interest therein from which the income taxed is derived, and
2such taxes shall be paid by the fiduciary, if not paid by the distributee, before the
3same become delinquent. Every person who, as a fiduciary under the provisions of
4this subchapter, pays an income tax shall have all the rights and remedies of
5reimbursement for any taxes assessed against him or her or paid by him or her in
6such capacity, as provided in s. 70.19 (1), 2021 stats., and s. 70.19 (2), 2021 stats.
AB245-engrossed,145 7Section 145 . 71.28 (5n) (a) 5. a. of the statutes is amended to read:
AB245-engrossed,85,158 71.28 (5n) (a) 5. a. “Manufacturing property factor" means a fraction, the
9numerator of which is the average value of the claimant's real and personal property
10assessed under s. 70.995
land and depreciable property, owned or rented and used
11in this state by the claimant during the taxable year to manufacture qualified
12production property, and the denominator of which is the average value of all the
13claimant's real and personal land and depreciable property owned or rented during
14the taxable year and used by the claimant to manufacture qualified production
15property.
AB245-engrossed,146 16Section 146 . 71.28 (5n) (a) 5. d. of the statutes is repealed.
AB245-engrossed,147 17Section 147 . 71.28 (5n) (a) 9. (intro.) of the statutes is amended to read:
AB245-engrossed,85,1918 71.28 (5n) (a) 9. (intro.) “Qualified production property" means either any of
19the following:
AB245-engrossed,148 20Section 148 . 71.28 (5n) (a) 9. a. of the statutes is amended to read:
AB245-engrossed,86,221 71.28 (5n) (a) 9. a. Tangible personal property manufactured in whole or in part
22by the claimant on property that is located in this state and assessed as
23manufacturing property under s. 70.995. Tangible personal property manufactured
24in this state may only be qualified production property if it is manufactured on
25property approved to be classified as manufacturing real property for purposes of s.

170.995, even if it is not eligible to be listed on the department's manufacturing roll
2until January 1 of the following year.
AB245-engrossed,149 3Section 149 . 71.28 (5n) (a) 9. c. of the statutes is created to read:
AB245-engrossed,86,134 71.28 (5n) (a) 9. c. Tangible personal property manufactured in whole or in part
5by the claimant with an establishment that is located in this state and classified as
6manufacturing under s. 70.995 (5n). A person wishing to classify the person's
7establishment as manufacturing under this subd. 9. c. shall file an application in the
8form and manner prescribed by the department no later than July 1 of the taxable
9year for which the person wishes to claim the credit under this subsection, pursuant
10to s. 70.995 (5n). The department shall make a determination and provide written
11notice by December 31 of the year in which the application is filed. A determination
12on the classification under this subd. 9. c. may be appealed as provided under s.
1370.995 (5n).
AB245-engrossed,150 14Section 150 . 71.28 (5n) (d) 2. of the statutes is amended to read:
AB245-engrossed,86,2315 71.28 (5n) (d) 2. Except as provided in subd. 3., for purposes of determining a
16claimant's eligible qualified production activities income under this subsection, the
17claimant shall multiply the claimant's qualified production activities income from
18property manufactured by the claimant by the manufacturing property factor and
19qualified production activities income from property produced, grown, or extracted
20by the claimant by the agriculture property factor. This subdivision does not apply
21if the claimant's entire qualified production activities income results from the sale
22of tangible personal property that was manufactured, produced, grown, or extracted
23wholly in this state by the claimant.
AB245-engrossed,151 24Section 151 . 71.52 (7) of the statutes is amended to read:
AB245-engrossed,88,23
171.52 (7) “Property taxes accrued" means real or personal property taxes or
2monthly municipal permit fees under s. 66.0435 (3) (c), exclusive of special
3assessments, delinquent interest and charges for service, levied on a homestead
4owned by the claimant or a member of the claimant's household. “Real or personal
5property taxes" means those levied under ch. 70, less the tax credit, if any, afforded
6in respect of such property by s. 79.10. If a homestead is owned by 2 or more persons
7or entities as joint tenants or tenants in common or is owned as marital property or
8survivorship marital property and one or more such persons, entities or owners is not
9a member of the claimant's household, property taxes accrued is that part of property
10taxes accrued levied on such homestead, reduced by the tax credit under s. 79.10,
11that reflects the ownership percentage of the claimant and the claimant's household,
12except that if a homestead is owned by 2 or more natural persons or if 2 or more
13natural persons have an interest in a homestead, one or more of whom is not a
14member of the claimant's household, and the claimant has a present interest, as that
15term is used in s. 700.03 (1), in the homestead and is required by the terms of a will
16that transferred the homestead or interest in the homestead to the claimant to pay
17the entire amount of property taxes levied on the homestead, property taxes accrued
18is property taxes accrued levied on such homestead, reduced by the tax credit under
19s. 79.10. A marital property agreement or unilateral statement under ch. 766 has
20no effect in computing property taxes accrued for a person whose homestead is not
21the same as the homestead of that person's spouse. For purposes of this subsection,
22property taxes are “levied" when the tax roll is delivered to the local treasurer for
23collection. If a homestead is sold or purchased during the calendar year of the levy,
24the property taxes accrued for the seller and the buyer are the amount of the tax levy
25prorated to each in proportion to the periods of time each both owned and occupied

1the homestead during the year to which the claim relates. The seller may use the
2closing agreement pertaining to the sale of the homestead, the property tax bill for
3the year before the year to which the claim relates or the property tax bill for the year
4to which the claim relates as the basis for computing property taxes accrued, but
5those taxes are allowable only for the portion of the year during which the seller
6owned and occupied the sold homestead. If a household owns and occupies 2 or more
7homesteads in the same calendar year, property taxes accrued is the sum of the
8prorated property taxes accrued attributable to the household for each of such
9homesteads. If the household owns and occupies the homestead for part of the
10calendar year and rents a homestead for part of the calendar year, it may include both
11the proration of taxes on the homestead owned and rent constituting property taxes
12accrued with respect to the months the homestead is rented in computing the amount
13of the claim under s. 71.54 (1). If a homestead is an integral part of a multipurpose
14or multidwelling building, property taxes accrued are the percentage of the property
15taxes accrued on that part of the multipurpose or multidwelling building occupied
16by the household as a principal residence plus that same percentage of the property
17taxes accrued on the land surrounding it, not exceeding one acre, that is reasonably
18necessary for use of the multipurpose or multidwelling building as a principal
19residence, except as the limitations of s. 71.54 (2) (b) apply. If the homestead is part
20of a farm, property taxes accrued are the property taxes accrued on up to 120 acres
21of the land contiguous to the claimant's principal residence and include the property
22taxes accrued on all improvements to real property located on such land, except as
23the limitations of s. 71.54 (2) (b) apply.
AB245-engrossed,152 24Section 152 . 73.01 (5) (a) of the statutes is amended to read:
AB245-engrossed,90,10
173.01 (5) (a) Any person who is aggrieved by a determination of the state board
2of assessors under s. 70.995 (5n) or (8) or who has filed a petition for redetermination
3with the department of revenue and who is aggrieved by the redetermination of the
4department of revenue may, within 60 days of the determination of the state board
5of assessors or of the department of revenue or, in all other cases, within 60 days after
6the redetermination but not thereafter, file with the clerk of the commission a
7petition for review of the action of the department of revenue and the number of
8copies of the petition required by rule adopted by the commission. Any person who
9is aggrieved by a determination of the department of transportation under s. 341.405
10or 341.45 may, within 30 days after the determination of the department of
11transportation, file with the clerk of the commission a petition for review of the action
12of the department of transportation and the number of copies of the petition required
13by rule adopted by the commission. If a municipality appeals, its appeal shall set
14forth that the appeal has been authorized by an order or resolution of its governing
15body and the appeal shall be verified by a member of that governing body as
16pleadings in courts of record are verified. The clerk of the commission shall transmit
17one copy to the department of revenue, or to the department of transportation, and
18to each party. In the case of appeals from manufacturing property assessments, the
19person assessed shall be a party to a proceeding initiated by a municipality. At the
20time of filing the petition, the petitioner shall pay to the commission a $25 filing fee.
21The commission shall deposit the fee in the general fund. Within 30 days after such
22transmission the department of revenue, except for petitions objecting to
23manufacturing property assessments, or the department of transportation, shall file
24with the clerk of the commission an original and the number of copies of an answer
25to the petition required by rule adopted by the commission and shall serve one copy

1on the petitioner or the petitioner's attorney or agent. Within 30 days after service
2of the answer, the petitioner may file and serve a reply in the same manner as the
3petition is filed. Any person entitled to be heard by the commission under s. 76.38
4(12) (a), 1993 stats., or s. 76.39 (4) (c) or 76.48 may file a petition with the commission
5within the time and in the manner provided for the filing of petitions in income or
6franchise tax cases. Such papers may be served as a circuit court summons is served
7or by certified mail. For the purposes of this subsection, a petition for review is
8considered timely filed if mailed by certified mail in a properly addressed envelope,
9with postage duly prepaid, which envelope is postmarked before midnight of the last
10day for filing.
AB245-engrossed,153 11Section 153 . 73.03 (77) of the statutes is created to read:
AB245-engrossed,90,1412 73.03 (77) To annually produce a comparative local government spending
13report from information received under s. 73.10 and to create and maintain a web
14page on its Internet site to display the information contained in the report.
AB245-engrossed,154 15Section 154 . 76.02 (1) of the statutes is amended to read:
AB245-engrossed,90,2116 76.02 (1) “Air carrier company" means any person engaged in the business of
17transportation in aircraft of persons or property for hire on regularly scheduled
18flights, except an air carrier company whose property is exempt from taxation under
19s. 70.11 (42) (b) 76.074 (2). In this subsection, “aircraft" means a completely equipped
20operating unit, including spare flight equipment, used as a means of conveyance in
21air commerce.
AB245-engrossed,155 22Section 155 . 76.025 (5) of the statutes is created to read:
AB245-engrossed,91,223 76.025 (5) Nothing in this chapter or ch. 70 shall be construed as providing an
24exemption for personal property for entities regulated under this chapter, except for

1the exemptions under ss. 70.11 (21), (39), and (39m), 70.112 (4) (b) and (5), and
276.074, and for such motor vehicles as are exempt under s. 70.112 (5).
AB245-engrossed,156 3Section 156 . 76.03 (1) of the statutes is amended to read:
AB245-engrossed,91,74 76.03 (1) The property, both real and personal, including all rights, franchises
5and privileges used in and necessary to the prosecution of the business of any
6company enumerated in s. 76.02 shall be deemed personal property for the purposes
7of taxation, and
shall be valued and assessed together as a unit.
AB245-engrossed,157 8Section 157 . 76.07 (2) of the statutes is amended to read:
AB245-engrossed,92,39 76.07 (2) Relation to state valuation; description. The value of the property
10of each of said companies company for assessment shall be made on the same basis
11and for the same period of time, as near as may be, as the value of the general
12property of the state is ascertained and determined. The department shall prepare
13an assessment roll and place thereon after the name of each of said companies
14company assessed, the following general description of the property of such company,
15to wit which the department shall deem and hold to include the entire property and
16franchises of the company specified and all title and interest therein
: “ Real estate,
17right-of-way, tracks, stations, terminals, appurtenances, rolling stock, equipment,
18franchises, and all other real estate and personal property of said the company," in
19the case of railroads, and “Real estate, right-of-way, poles, wires, conduits, cables,
20devices, appliances, instruments, franchises, and all other real and personal
21property of said the company," in the case of conservation and regulation companies,
22and “Real estate, appurtenances, rolling stock, equipment, franchises, and all other
23real estate and personal property of said the company," in the case of air carrier
24companies, and “Land and land rights, structures, improvements, mains, pumping
25and regulation equipment, services, appliances, instruments, franchises , and all

1other real and personal property of said the company," in the case of pipeline
2companies, which description shall be deemed and held to include the entire property
3and franchises of the company specified and all title and interest therein
.
AB245-engrossed,158 4Section 158 . 76.07 (4g) (a) 10. of the statutes is amended to read:
AB245-engrossed,92,75 76.07 (4g) (a) 10. Determine the depreciated cost of road real property owned
6or rented by the company and used in the operation of the company's business in this
7state.
AB245-engrossed,159 8Section 159 . 76.07 (4g) (a) 11. and 12. of the statutes are repealed.
AB245-engrossed,160 9Section 160 . 76.07 (4g) (a) 13. of the statutes is amended to read:
AB245-engrossed,92,1110 76.07 (4g) (a) 13. Divide the sum of the amounts under subds. 10. and 12.
11amount under subd. 10. by the depreciated cost of road real property everywhere.
AB245-engrossed,161 12Section 161 . 76.074 of the statutes is created to read:
AB245-engrossed,92,13 1376.074 Property exempt from assessment. (1) In this section:
AB245-engrossed,92,1714 (a) Notwithstanding s. 76.02, “air carrier company" means any person engaged
15in the business of transportation in aircraft of persons or property for hire on
16regularly scheduled flights. In this paragraph, “aircraft" has the meaning given in
17s. 76.02 (1).
AB245-engrossed,92,1818 (b) “Hub facility" means any of the following:
AB245-engrossed,92,2319 1. A facility at an airport from which an air carrier company operated at least
2045 common carrier departing flights each weekday in the prior year and from which
21it transported passengers to at least 15 nonstop destinations, as defined by rule by
22the department, or transported cargo to nonstop destinations, as defined by rule by
23the department.
AB245-engrossed,93,224 2. An airport or any combination of airports in this state from which an air
25carrier company cumulatively operated at least 20 common carrier departing flights

1each weekday in the prior year, if the air carrier company's headquarters, as defined
2by rule by the department, is in this state.
AB245-engrossed,93,5 3(2) Property owned by an air carrier company that operates a hub facility in
4this state, if the property is used in the operation of the air carrier company, is exempt
5from taxation under this subchapter and from local assessment and taxation.
AB245-engrossed,93,8 6(3) For assessments after January 1, 2024, the personal property, as defined
7in s. 70.04, of a railroad company is exempt from taxation under this subchapter and
8from local assessment and taxation.
AB245-engrossed,162 9Section 162 . 76.125 (1) of the statutes is amended to read:
AB245-engrossed,93,1510 76.125 (1) Using the statement of assessments under s. 70.53 and the
11statement of taxes under s. 69.61, the department shall determine the net rate of
12taxation of commercial property under s. 70.32 (2) (a) 2., and of manufacturing
13property under s. 70.32 (2) (a) 3. and of personal property under s. 70.30 as provided
14in subs. (2) to (6). The department shall enter that rate on the records of the
15department.
AB245-engrossed,163 16Section 163 . 76.24 (2) (a) of the statutes is amended to read:
AB245-engrossed,94,217 76.24 (2) (a) All taxes paid by any railroad company derived from or
18apportionable to repair facilities, docks, ore yards, piers, wharves, grain elevators,
19and their approaches, or car ferries on the basis of the separate valuation provided
20for in s. 76.16, shall be distributed annually from the transportation fund to the
21towns, villages, and cities in which they are located, pursuant to certification made
22by the department of revenue on or before August 15. Beginning with amounts
23distributed in 2011 2024, the amount distributed to any town, village, or city under
24this paragraph may not be less than the amount distributed to it in 2010 2023 under
25this paragraph. Beginning with amounts distributed in 2025, the amount

1distributed to any town, village, or city under this paragraph may not be less than
2the amount distributed in 2024.
AB245-engrossed,164 3Section 164 . 76.31 of the statutes is amended to read:
AB245-engrossed,94,11 476.31 Determination of ad valorem tax receipts for hub facility
5exemptions.
By July 1, 2004, and every Annually, by July 1 thereafter, the
6department shall determine the total amount of the tax imposed under subch. I of
7ch. 76 that was paid by each air carrier company, as defined in s. 70.11 (42) (a) 1. 76.02
8(1)
, whose property is exempt from taxation under s. 70.11 (42) (b) 76.074 (2) for the
9most recent taxable year that the air carrier company paid the tax imposed under
10subch. I of ch. 76. The total amount determined under this section shall be
11transferred under s. 20.855 (4) (fm) to the transportation fund.
AB245-engrossed,165 12Section 165 . 76.69 of the statutes is repealed.
AB245-engrossed,166 13Section 166 . 76.82 of the statutes is amended to read:
AB245-engrossed,94,17 1476.82 Assessment. The department, using the valuation methods that it uses
15to assess property under s. 70.995
prescribed in s. 70.32 (1) and s. 70.34, 2021 stats.,
16shall assess the property that is taxable under s. 76.81, including property that is
17exempt under s. 70.11 (27) from the tax under ch. 70,
at its value as of January 1.
AB245-engrossed,167 18Section 167 . Chapter 77 (title) of the statutes is amended to read:
AB245-engrossed,94,1919 CHAPTER 77
AB245-engrossed,94,2120 TAXATION OF FOREST CROPLANDS;
21 REAL ESTATE TRANSFER FEES;
AB245-engrossed,95,522 SALES AND USE TAXES; COUNTY,
23 Municipality,
AND SPECIAL DISTRICT
24 SALES AND USE TAXES; MANAGED
25 FOREST LAND; ECONOMIC DEVELOPMENT

1SURCHARGE; LOCAL FOOD and
2 BEVERAGE TAX; LOCAL RENTAL CAR
3 TAX; PREMIER RESORT AREA TAXES;
4 STATE RENTAL VEHICLE
5 FEE; DRY CLEANING FEES
AB245-engrossed,168 6Section 168 . 77.04 (1) of the statutes is amended to read:
AB245-engrossed,95,227 77.04 (1) Tax roll. The clerk on making up the tax roll shall enter as to each
8forest cropland description in a special column or some other appropriate place in
9such tax roll headed by the words “Forest Croplands" or the initials “F.C.L.", which
10shall be a sufficient designation that such description is subject to this subchapter.
11Such land shall thereafter be assessed and be subject to review under ch. 70, and
12such assessment may be used by the department of revenue in the determination of
13the tax upon withdrawal of such lands as forest croplands as provided in s. 77.10 for
14entries prior to 1972 or for any entry under s. 77.02 (4) (a). The tax upon withdrawal
15of descriptions entered as forest croplands after December 31, 1971, may be
16determined by the department of revenue by multiplying the last assessed value of
17the land prior to the time of the entry by an annual ratio computed for the state under
18sub. (2) to establish the annual assessed value of the description. No tax shall be
19levied on forest croplands except the specific annual taxes as provided, except that
20any building located on forest cropland shall be assessed as personal real property,
21subject to all laws and regulations for the assessment and taxation of general
22property.
AB245-engrossed,169 23Section 169 . 77.51 (12t) of the statutes is renumbered 77.51 (12t) (intro.) and
24amended to read:
AB245-engrossed,96,14
177.51 (12t) (intro.) “Real property construction activities" means activities that
2occur at a site where tangible personal property or items or goods under s. 77.52 (1)
3(b) or (d) that are applied or adapted to the use or purpose to which real property is
4devoted are permanently affixed to that real property, if the intent of the person who
5affixes that property is to make a permanent accession to the real property
. “Real
6property construction activities" does not include affixing property subject to tax
7under s. 77.52 (1) (c) to real property or affixing to real property tangible personal
8property that remains tangible personal property after it is affixed. The department
9may promulgate rules to determine whether activities that occur at a site where
10tangible personal property or items or goods under s. 77.52 (1) (b) or (d) are affixed
11to real property are real property construction activities for purposes of this
12subchapter. If the classification of property or an activity is not identified by rule,
13the department's determination of whether personal property becomes a part of real
14property shall be made by considering the following criteria:
AB245-engrossed,170 15Section 170 . 77.51 (12t) (a) to (c) of the statutes are created to read:
AB245-engrossed,96,1616 77.51 (12t) (a) Actual physical annexation to the real property.
AB245-engrossed,96,1817 (b) Application or adaptation to the use or purpose to which the real property
18is devoted.
AB245-engrossed,96,2019 (c) An intention on the part of the person making the annexation to make a
20permanent accession to the real property.
AB245-engrossed,171 21Section 171 . 77.54 (20n) (d) 2. of the statutes is amended to read:
AB245-engrossed,96,2522 77.54 (20n) (d) 2. The retailer manufactures the prepared food in a building
23on real property assessed as manufacturing property under s. 70.995, or that would
24be assessed as manufacturing property under s. 70.995 if the building real property
25was located in this state.
AB245-engrossed,172
1Section 172. 77.54 (20n) (d) 3. of the statutes is amended to read:
AB245-engrossed,97,32 77.54 (20n) (d) 3. The retailer makes no retail sales of prepared food at the
3building location described in subd. 2.
AB245-engrossed,173 4Section 173 . 77.54 (57d) (b) 1. of the statutes is amended to read:
AB245-engrossed,97,65 77.54 (57d) (b) 1. A person engaged in manufacturing in this state at a building
6on real property assessed under s. 70.995.
AB245-engrossed,174 7Section 174 . Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes
8is amended to read:
AB245-engrossed,97,1010 SUBCHAPTER V
AB245-engrossed,97,1311 COUNTY, municipality, AND
12 SPECIAL DISTRICT SALES
13 AND USE TAXES
AB245-engrossed,175 14Section 175 . 77.70 of the statutes is renumbered 77.70 (1) and amended to
15read:
AB245-engrossed,98,716 77.70 (1) Any Except as provided in sub. (2), any county desiring to may impose
17county sales and use taxes under this subchapter may do so by the adoption of an
18ordinance, stating its purpose and referring to this subchapter. The rate of the tax
19imposed under this section subsection is 0.5 percent of the sales price or purchase
20price. Except as provided in s. 66.0621 (3m), the county sales and use taxes imposed
21under this subsection
may be imposed only for the purpose of directly reducing the
22property tax levy and only in their entirety as provided in this subchapter. That
23ordinance shall be effective on the first day of January, the first day of April, the first
24day of July or the first day of October
January 1, April 1, July 1, or October 1. A
25certified copy of that ordinance shall be delivered to the secretary of revenue at least

1120 days prior to its effective date. The repeal of any such ordinance shall be effective
2on December 31. A certified copy of a repeal ordinance shall be delivered to the
3secretary of revenue at least 120 days before the effective date of the repeal. Except
4as provided under s. 77.60 (9), the department of revenue may not issue any
5assessment nor or act on any claim for a refund or any claim for an adjustment under
6s. 77.585 after the end of the calendar year that is 4 years after the year in which the
7county has enacted a repeal ordinance under this section subsection.
AB245-engrossed,176 8Section 176 . 77.70 (2) of the statutes is created to read:
AB245-engrossed,99,119 77.70 (2) (a) In addition to the taxes imposed under sub. (1), a county in which
10a 1st class city is located may adopt an ordinance to impose sales and use taxes under
11this subchapter at the rate of 0.375 percent of the sales price or purchase price. An
12ordinance adopted under this subsection is not effective unless the electors of the
13county approve the ordinance at a referendum held at a special election, as provided
14under s. 8.06, or at a spring primary or election or partisan primary or election. An
15ordinance adopted and approved under this subsection shall be effective on January
161, April 1, July 1, or October 1 and the taxes shall be imposed only in their entirety
17as provided in this subchapter. A certified copy of the ordinance shall be delivered
18to the secretary of revenue at least 120 days prior to its effective date. No county may
19impose a tax under this subsection unless the county makes an election to join the
20Wisconsin Retirement System for all new employees, pursuant to s. 40.21 (7) (a), and
21the county contributes the amount calculated under s. 59.875 (4) to its retirement
22system's unfunded actuarial accrued liability from the taxes imposed under this
23subsection in 2025 and in each year thereafter until the first year in which the
24retirement system is determined by the retirement system's actuary to be fully
25funded. After the retirement system is first fully funded, or until 30 years have

1elapsed since the effective date of the tax, whichever is earlier, the actuary shall
2determine all future required contributions from the county on the basis of standard
3actuarial practices, and the county shall repeal the ordinance imposing the tax. A
4certified copy of that ordinance shall be delivered to the secretary of revenue at least
5120 days prior to its effective date. The repeal of any such ordinance shall be effective
6on December 31. A certified copy of a repeal ordinance shall be delivered to the
7secretary of revenue at least 120 days before the effective date of the repeal. Except
8as provided under s. 77.60 (9), the department of revenue may not issue any
9assessment or act on any claim for a refund or any claim for an adjustment under s.
1077.585 after the end of the calendar year that is 4 years after the year in which the
11county has enacted a repeal ordinance under this subsection.
AB245-engrossed,99,1512 (b) 1. Annually, after making the required payment to its retirement system's
13unfunded actuarial accrued liability under par. (a), the county shall make the
14required payment for its pension bond obligations from the revenues received under
15this subsection.
AB245-engrossed,99,1816 2. Any revenues received in any year in excess of the amounts paid under subd.
171. and par. (a) in the previous year shall be used as an additional payment to the
18county retirement system's unfunded actuarial accrued liability.
AB245-engrossed,99,2219 (c) Annually, beginning in 2026, the county shall submit a report to the joint
20committee on finance, in the manner provided under s. 13.172 (2), containing
21detailed information on the county's expenditures in the previous year from the
22revenues collected under this subsection.
AB245-engrossed,177 23Section 177 . 77.701 of the statutes is created to read:
AB245-engrossed,99,25 2477.701 Adoption by municipal ordinance. (1) A 1st class city may adopt
25an ordinance to impose a sales and use tax under this subchapter at the rate of 2.0

1percent of the sales price or purchase price. An ordinance adopted under this section
2is not effective unless the electors of the city approve the ordinance at a referendum
3held at a special election, as provided under s. 8.06, or at a spring primary or election
4or partisan primary or election. An ordinance adopted and approved under this
5section shall be effective on January 1, April 1, July 1, or October 1, and the taxes
6shall be imposed only in their entirety as provided in this subchapter. A certified copy
7of the ordinance shall be delivered to the secretary of revenue at least 120 days prior
8to its effective date. No 1st class city may impose a tax under this section unless the
9city makes an election to join the Wisconsin Retirement System for all new
10employees, pursuant to s. 40.21 (7) (a), and the city contributes the amount
11calculated under s. 62.625 to its retirement system's unfunded actuarial accrued
12liability in 2025 and in each year thereafter until the first year in which the
13retirement system is determined by the retirement system's actuary to be fully
14funded. In addition, if the 1st class city has enacted an ordinance regarding the city's
15retirement system that requires an actuary to periodically reset the actuarial
16contribution rate, the 1st class city may not impose a tax under this section unless
17the city repeals the ordinance. After the retirement system is first fully funded, or
18until 30 years have elapsed since the effective date of the tax, whichever is earlier,
19the actuary shall determine all future required contributions from the city on the
20basis of standard actuarial practices, and the city shall repeal the ordinance
21imposing the tax. A certified copy of that ordinance shall be delivered to the secretary
22of revenue at least 120 days prior to its effective date. The repeal of any such
23ordinance shall be effective on December 31. A certified copy of a repeal ordinance
24shall be delivered to the secretary of revenue at least 120 days before the effective
25date of the repeal. Except as provided under s. 77.60 (9), the department of revenue

1may not issue any assessment or act on any claim for a refund or any claim for an
2adjustment under s. 77.585 after the end of the calendar year that is 4 years after
3the year in which the city has enacted a repeal ordinance under this section.
AB245-engrossed,101,16 4(2) (a) Annually, the city shall use no more than 90 percent of the amount of
5revenue generated under this section in the first full calendar year in which the tax
6is imposed to offset the actual costs of the required payment under sub. (1) and to
7offset the increase in participating city agency employer contribution costs from 2022
8to the current year for the retirement system established under chapter 396, laws
9of 1937
. For purposes of this paragraph, “city agency” means any board, commission,
10division, department, office, or agency of the city government, including its sewerage
11district created under s. 200.23, school board, auditorium board, fire and police
12departments, annuity and pension board, board of vocational and adult education,
13Wisconsin Center District, housing authority, Veolia Milwaukee with respect to
14employees who are participants in the retirement system of Milwaukee on the
15effective date of this paragraph .... [LRB inserts date], and public school teachers'
16annuity and retirement fund, by which an employee of the city or city agency is paid.
AB245-engrossed,101,2117 (b) The city shall use an amount equal to the revenue derived from 10 percent
18of the amount of revenue generated under this section in the first full calendar year
19in which the tax is imposed to maintain a level of law enforcement and fire protective
20and emergency medical service that is equivalent to that provided in the 1st class city
21on April 1, 2023.
AB245-engrossed,102,222 (c) In any year in which the amount of the taxes collected under this section
23exceeds the amount of the taxes collected in the first full calendar year and the
24amounts necessary to make the payments under pars. (a) and (b), the city shall use
25the excess revenue to implement the requirements under s. 62.90 (5) (b) and the

1ongoing costs of the increased number of law enforcement officers and daily staffing
2level of the members of the paid fire department.
AB245-engrossed,102,7 3(3) Annually, beginning in 2026, the city shall submit a report to the joint
4committee on finance, in the manner provided under s. 13.172 (2), containing
5detailed information on the city's expenditures in the previous year from the
6revenues collected under this section, including expenditures and staffing levels
7related to law enforcement, fire protection, and other public safety measures.
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