SB7-SSA1,6,95 4. Limit the number of licenses for trailer camps or parks communities in any
6common school district, if the mobile housing development of a community would
7cause the school costs to increase above the state average or if an exceedingly difficult
8or impossible situation exists with regard to providing adequate and proper sewage
9disposal in the particular area.
SB7-SSA1, s. 17 10Section 17. 66.0435 (2) (c) of the statutes is amended to read:
SB7-SSA1,6,1511 66.0435 (2) (c) In a town in which the town board enacts an ordinance
12regulating trailers manufactured and mobile homes under this section and has also
13enacted and approved a county zoning ordinance under the provisions of s. 59.69, the
14provisions of the ordinance which is most restrictive apply with respect to the
15establishment and operation of a trailer camp community in the town.
SB7-SSA1, s. 18 16Section 18. 66.0435 (2) (d) of the statutes is amended to read:
SB7-SSA1,7,517 66.0435 (2) (d) A license granted under this section is subject to revocation or
18suspension for cause by the licensing authority that issued the license upon
19complaint filed with the clerk of the licensing authority, if the complaint is signed by
20a law enforcement officer, local health officer, as defined in s. 250.01 (5), or building
21inspector, after a public hearing upon the complaint. The holder of the license shall
22be given 10 days' written notice of the hearing, and is entitled to appear and be heard
23as to why the license should not be revoked. A holder of a license that is revoked or
24suspended by the licensing authority may within 20 days of the date of the revocation
25or suspension appeal the decision to the circuit court of the county in which the trailer

1camp or mobile home park
community is located by filing a written notice of appeal
2with the clerk of the licensing authority, together with a bond executed to the
3licensing authority, in the sum of $500 with 2 sureties or a bonding company
4approved by the clerk, conditioned for the faithful prosecution of the appeal and the
5payment of costs adjudged against the license holder.
SB7-SSA1, s. 19 6Section 19. 66.0435 (3) (title) of the statutes is amended to read:
SB7-SSA1,7,87 66.0435 (3) (title) License and monthly mobile home monthly municipal permit
8fee
; review.
SB7-SSA1, s. 20 9Section 20. 66.0435 (3) (a) of the statutes is amended to read:
SB7-SSA1,7,1610 66.0435 (3) (a) The licensing authority shall collect from the licensee an annual
11license fee of not less than $25 nor more than $100 for each 50 spaces or fraction of
1250 spaces within each mobile home park community within its limits. If the park
13community lies in more than one municipality the amount of the license fee shall be
14determined by multiplying the gross fee by a fraction the numerator of which is the
15number of spaces in the park community in a municipality and the denominator of
16which is the entire number of spaces in the park community.
SB7-SSA1, s. 21 17Section 21. 66.0435 (3) (c) 1. (intro.) of the statutes is amended to read:
SB7-SSA1,7,2518 66.0435 (3) (c) 1. (intro.) In addition to the license fee provided in pars. (a) and
19(b), each licensing authority shall collect from each mobile home unit occupying space
20or lots in a park community in the licensing authority, except from recreational
21mobile homes as provided under par. (cm), from manufactured and mobile homes
22that constitute improvements to real property under s. 70.043 (1), and from
23recreational vehicles as defined in s. 340.01 (48r), and from
camping trailers as
24defined in s. 340.01 (6m), a monthly parking municipal permit fee computed as
25follows:
SB7-SSA1, s. 22
1Section 22. 66.0435 (3) (c) 1. a. of the statutes is amended to read:
SB7-SSA1,8,42 66.0435 (3) (c) 1. a. On January 1, the assessor shall determine the total fair
3market value of each mobile home unit in the taxation district subject to the monthly
4parking municipal permit fee.
SB7-SSA1, s. 23 5Section 23. 66.0435 (3) (c) 1. c. of the statutes is amended to read:
SB7-SSA1,8,96 66.0435 (3) (c) 1. c. The value of each mobile home unit, determined under subd.
71. b., shall be multiplied by the general property gross tax rate, less any credit rate
8for the property tax relief credit, established on the preceding year's assessment of
9general property.
SB7-SSA1, s. 24 10Section 24. 66.0435 (3) (c) 1. d. of the statutes is amended to read:
SB7-SSA1,8,1311 66.0435 (3) (c) 1. d. The total annual parking permit fee, computed under subd.
121. c., shall be divided by 12 and shall represent the monthly mobile home parking
13municipal permit fee.
SB7-SSA1, s. 25 14Section 25. 66.0435 (3) (c) 2. of the statutes is amended to read:
SB7-SSA1,9,215 66.0435 (3) (c) 2. The monthly parking municipal permit fee is applicable to
16mobile homes units moving into the tax district any time during the year. The park
17community operator shall furnish information to the tax district clerk and the
18assessor on mobile homes units added to the park community within 5 days after
19their arrival, on forms prescribed by the department of revenue. As soon as the
20assessor receives the notice of an addition of a mobile home unit to a park community,
21the assessor shall determine its fair market value and notify the clerk of that
22determination. The clerk shall equate the fair market value established by the
23assessor and shall apply the appropriate tax rate, divide the annual parking permit
24fee thus determined by 12 and notify the mobile home unit owner of the monthly fee
25to be collected from the mobile home unit owner. Liability for payment of the fee

1begins on the first day of the next succeeding month and continues for the months
2in which the mobile home unit remains in the tax district.
SB7-SSA1, s. 26 3Section 26. 66.0435 (3) (c) 3. of the statutes is amended to read:
SB7-SSA1,9,64 66.0435 (3) (c) 3. A new monthly parking municipal permit fee and a new
5valuation shall be established each January and shall continue for that calendar
6year.
SB7-SSA1, s. 27 7Section 27. 66.0435 (3) (c) 5. and 6. of the statutes are amended to read:
SB7-SSA1,9,118 66.0435 (3) (c) 5. The monthly parking municipal permit fee shall be paid by
9the mobile home unit owner to the local taxing authority on or before the 10th of the
10month following the month for which the parking monthly municipal permit fee is
11due.
SB7-SSA1,9,1912 6. The licensee of a park community is liable for the monthly parking municipal
13permit fee for any mobile home unit occupying space in the park community as well
14as the owner and occupant of the mobile home occupying space each such unit, except
15that the licensee is not liable until the licensing authority has failed, in an action
16under ch. 799, to collect the fee from the owner and occupant of the unit
. A
17municipality, by ordinance, may require the mobile home park community operator
18to collect the monthly parking municipal permit fee from the mobile home unit
19owner.
SB7-SSA1, s. 28 20Section 28. 66.0435 (3) (c) 7. of the statutes is repealed.
SB7-SSA1, s. 29 21Section 29. 66.0435 (3) (c) 8. of the statutes is amended to read:
SB7-SSA1,9,2522 66.0435 (3) (c) 8. The credit under s. 79.10 (9) (bm), as it applies to the principal
23dwelling on a parcel of taxable property, applies to the estimated fair market value
24of a mobile home unit that is the principal dwelling of the owner. The owner of the
25mobile home unit shall file a claim for the credit with the treasurer of the

1municipality in which the property is located. To obtain the credit under s. 79.10 (9)
2(bm), the owner shall attest on the claim that the mobile home unit is the owner's
3principal dwelling. The treasurer shall reduce the owner's parking monthly
4municipal
permit fee by the amount of any allowable credit. The treasurer shall
5furnish notice of all claims for credits filed under this subdivision to the department
6of revenue as provided under s. 79.10 (1m).
SB7-SSA1, s. 30 7Section 30. 66.0435 (3) (c) 9. of the statutes is created to read:
SB7-SSA1,10,108 66.0435 (3) (c) 9. No monthly municipal permit fee may be imposed on a
9financial institution, as defined in s. 69.30 (1) (b), that relates to a vacant unit that
10has been repossessed by the financial institution.
SB7-SSA1, s. 31 11Section 31. 66.0435 (3) (cm) to (f) of the statutes are amended to read:
SB7-SSA1,10,1712 66.0435 (3) (cm) Recreational mobile homes and recreational vehicles, as
13defined in s. 340.01 (48r),
are exempt from the monthly parking municipal permit
14fee under par. (c). The exemption under this paragraph also applies to steps and a
15platform, not exceeding 50 square feet, that lead to a recreational mobile home or
16recreational vehicle
, but does not apply to any other addition, attachment, patio, or
17deck.
SB7-SSA1,10,1918 (d) This section does not apply to a mobile home park community that is owned
19and operated by any county under the provisions of s. 59.52 (16) (b).
SB7-SSA1,11,220 (e) If a mobile home unit is permitted by local ordinance to be located outside
21of a licensed park community, the monthly parking municipal permit fee shall be
22paid by the owner of the land on which it stands, and the owner of the land shall
23comply with the reporting requirements of par. (c). The owner of the land may collect
24the fee from the owner of the mobile home unit and, on or before January 10 and on
25or before July 10, shall transmit to the taxation district all fees owed for the 6 months

1ending on the last day of the month preceding the month when the transmission is
2required.
SB7-SSA1,11,43 (f) Nothing in this subsection prohibits the regulation by local ordinance of a
4mobile home park community.
SB7-SSA1, s. 32 5Section 32. 66.0435 (3m) of the statutes is amended to read:
SB7-SSA1,11,96 66.0435 (3m) Park Community operator reimbursement. A park community
7operator who is required by municipal ordinance to collect the collects a monthly
8parking municipal permit fee from the mobile home a unit owner may deduct, for
9administrative expenses, 2% 2 percent of the monthly fees collected.
SB7-SSA1, s. 33 10Section 33. 66.0435 (4) (intro.) of the statutes is amended to read:
SB7-SSA1,11,1411 66.0435 (4) Application for license. (intro.) Original application for mobile
12home park
a community license shall be filed with the clerk of the licensing authority.
13Applications shall be in writing, signed by the applicant and shall contain the
14following:
SB7-SSA1, s. 34 15Section 34. 66.0435 (4) (b) of the statutes is amended to read:
SB7-SSA1,11,1716 66.0435 (4) (b) The location and legal description of the mobile home park
17community.
SB7-SSA1, s. 35 18Section 35. 66.0435 (4) (c) of the statutes is amended to read:
SB7-SSA1,11,1919 66.0435 (4) (c) The complete plan of the park community.
SB7-SSA1, s. 36 20Section 36. 66.0435 (5) of the statutes is repealed.
SB7-SSA1, s. 37 21Section 37. 66.0435 (8) of the statutes is amended to read:
SB7-SSA1,12,622 66.0435 (8) Distribution of fees. The licensing authority may retain 10% 10
23percent
of the monthly parking municipal permit fees collected in each month,
24without reduction for any amounts deducted under sub. (3m), to cover the cost of
25administration. The licensing authority shall pay to the school district in which the

1park community is located, within 20 days after the end of each month, such
2proportion of the remainder of the fees collected in the preceding month as the ratio
3of the most recent property tax levy for school purposes bears to the total tax levy for
4all purposes in the licensing authority. If the park community is located in more than
5one school district, each district shall receive a share in the proportion that its
6property tax levy for school purposes bears to the total school tax levy.
SB7-SSA1, s. 38 7Section 38. 66.0435 (9) of the statutes is amended to read:
SB7-SSA1,12,188 66.0435 (9) Municipalities; parking monthly municipal permit fees on
9recreational mobile homes and recreational vehicles. A licensing authority may
10assess parking monthly municipal permit fees at the rates under this section on
11recreational mobile homes and recreational vehicles, as defined in s. 340.01 (48r),
12except recreational mobile homes which and recreational vehicles that are located
13in campgrounds licensed under s. 254.47, recreational mobile homes that constitute
14improvements to real property under s. 70.043 (1),
and recreational mobile homes
15which or recreational vehicles that are located on land where the principal residence
16of the owner of the recreational mobile home or recreational vehicle is located,
17regardless of whether the recreational mobile home or recreational vehicle is
18occupied during all or part of any calendar year.
SB7-SSA1, s. 39 19Section 39. 66.0809 (3) of the statutes is amended to read:
SB7-SSA1,14,620 66.0809 (3) Except as provided in subs. (4) and (5), on October 15 in each year
21notice shall be given to the owner or occupant of all lots or parcels of real estate to
22which utility service has been furnished prior to October 1 by a public utility operated
23by a town, city or village and payment for which is owing and in arrears at the time
24of giving the notice. The department in charge of the utility shall furnish the
25treasurer with a list of the lots or parcels of real estate for which utility service

1charges are in arrears, and the notice shall be given by the treasurer, unless the
2governing body of the city, village or town authorizes notice to be given directly by
3the department. The notice shall be in writing and shall state the amount of arrears,
4including any penalty assessed pursuant to the rules of the utility; that unless the
5amount is paid by November 1 a penalty of 10% 10 percent of the amount of arrears
6will be added; and that unless the arrears, with any added penalty, are paid by
7November 15, the arrears and penalty will be levied as a tax against the lot or parcel
8of real estate to which utility service was furnished and for which payment is
9delinquent. The notice may be served by delivery to either the owner or occupant
10personally, or by letter addressed to the owner or occupant at the post-office address
11of the lot or parcel of real estate. On November 16 the officer or department issuing
12the notice shall certify and file with the clerk a list of all lots or parcels of real estate,
13giving the legal description, for which notice of arrears was given and for which
14arrears remain unpaid, stating the amount of arrears and penalty. Each delinquent
15amount, including the penalty, becomes a lien upon the lot or parcel of real estate to
16which the utility service was furnished and payment for which is delinquent, and the
17clerk shall insert the delinquent amount and penalty as a tax against the lot or parcel
18of real estate. All proceedings in relation to the collection of general property taxes
19and to the return and sale of property for delinquent taxes apply to the tax if it is not
20paid within the time required by law for payment of taxes upon real estate. Under
21this subsection, if an arrearage is for utility service furnished and metered by the
22utility directly to a manufactured home or mobile home unit in a licensed
23manufactured and mobile home park community, the notice shall be given to the
24owner of the manufactured home or mobile home unit and the delinquent amount
25becomes a lien on the manufactured home or mobile home unit rather than a lien on

1the parcel of real estate on which the manufactured home or mobile home unit is
2located. A lien on a manufactured home or mobile home unit may be enforced using
3the procedures under s. 779.48 (2). This subsection does not apply to arrearages
4collected using the procedure under s. 66.0627. In this subsection, "metered" means
5the use of any method to ascertain the amount of service used or the use of a flat rate
6billing method.
SB7-SSA1, s. 40 7Section 40. 66.1019 (2) of the statutes is amended to read:
SB7-SSA1,14,118 66.1019 (2) Manufactured building Modular home code. Ordinances enacted
9by any county, city, village or town relating to the on-site inspection of the
10installation of manufactured buildings modular homes shall conform to subch. III of
11ch. 101.
SB7-SSA1, s. 41 12Section 41. 70.043 of the statutes is amended to read:
SB7-SSA1,14,18 1370.043 Mobile homes and manufactured homes. (1) A mobile home, as
14defined in s. 66.0435 (1) (d) 101.91 (10), or a manufactured home, as defined in s.
15101.91 (2)
, is an improvement to real property if it is connected to utilities and is set
16upon a foundation upon land which is owned by the mobile home or manufactured
17home
owner. In this section, a mobile home or manufactured home is "set upon a
18foundation" if it is off its wheels and is set upon some other support.
SB7-SSA1,14,23 19(2) A mobile home, as defined in s. 66.0435 (1) (d) 101.91 (10), or a
20manufactured home, as defined in s. 101.91 (2)
, is personal property if the land upon
21which it is located is not owned by the mobile home or manufactured home owner or
22if the mobile home or manufactured home is not set upon a foundation or connected
23to utilities.
SB7-SSA1, s. 42 24Section 42. 70.111 (19) (title) of the statutes is amended to read:
SB7-SSA1,15,2
170.111 (19) (title) Camping trailers and, recreational mobile homes, and
2recreational vehicles
.
SB7-SSA1, s. 43 3Section 43. 70.111 (19) (b) of the statutes is amended to read:
SB7-SSA1,15,84 70.111 (19) (b) Recreational mobile homes, as defined in s. 66.0435 (1) (hm), and
5recreational vehicles, as defined in s. 340.01 (48r)
. The exemption under this
6paragraph also applies to steps and a platform, not exceeding 50 square feet, that
7lead to a doorway of a recreational mobile home or a recreational vehicle, but does
8not apply to any other addition, attachment, deck, or patio.
SB7-SSA1, s. 44 9Section 44. 70.112 (7) of the statutes is amended to read:
SB7-SSA1,15,1210 70.112 (7) Mobile homes and manufactured homes. Every mobile home unit,
11as defined in s. 66.0435 (1) (j), that is
subject to a monthly parking municipal permit
12fee under s. 66.0435 (3).
SB7-SSA1, s. 45 13Section 45. 71.07 (6e) (a) 5. of the statutes is amended to read:
SB7-SSA1,16,514 71.07 (6e) (a) 5. "Property taxes" means real and personal property taxes,
15exclusive of special assessments, delinquent interest, and charges for service, paid
16by a claimant, and the claimant's spouse if filing a joint return, on the eligible
17veteran's or unremarried surviving spouse's principal dwelling in this state during
18the taxable year for which credit under this subsection is claimed, less any property
19taxes paid which are properly includable as a trade or business expense under
20section 162 of the Internal Revenue Code. If the principal dwelling on which the
21taxes were paid is owned by 2 or more persons or entities as joint tenants or tenants
22in common or is owned by spouses as marital property, "property taxes" is that part
23of property taxes paid that reflects the ownership percentage of the claimant, except
24that this limitation does not apply to spouses who file a joint return. If the principal
25dwelling is sold during the taxable year, the "property taxes" for the seller and buyer

1shall be the amount of the tax prorated to each in the closing agreement pertaining
2to the sale or, if not so provided for in the closing agreement, the tax shall be prorated
3between the seller and buyer in proportion to months of their respective ownership.
4"Property taxes" includes monthly parking municipal permit fees in respect to a
5principal dwelling collected under s. 66.0435 (3) (c).
SB7-SSA1, s. 46 6Section 46. 71.07 (9) (a) 3. of the statutes is amended to read:
SB7-SSA1,16,217 71.07 (9) (a) 3. "Property taxes" means real and personal property taxes,
8exclusive of special assessments, delinquent interest and charges for service, paid by
9a claimant on the claimant's principal dwelling during the taxable year for which
10credit under this subsection is claimed, less any property taxes paid which are
11properly includable as a trade or business expense under section 162 of the internal
12revenue code
Internal Revenue Code. If the principal dwelling on which the taxes
13were paid is owned by 2 or more persons or entities as joint tenants or tenants in
14common or is owned by spouses as marital property, "property taxes" is that part of
15property taxes paid that reflects the ownership percentage of the claimant. If the
16principal dwelling is sold during the taxable year the "property taxes" for the seller
17and buyer shall be the amount of the tax prorated to each in the closing agreement
18pertaining to the sale or, if not so provided for in the closing agreement, the tax shall
19be prorated between the seller and buyer in proportion to months of their respective
20ownership. "Property taxes" includes monthly parking municipal permit fees in
21respect to a principal dwelling collected under s. 66.0435 (3) (c).
SB7-SSA1, s. 47 22Section 47. 71.07 (9) (a) 4. of the statutes is amended to read:
SB7-SSA1,17,923 71.07 (9) (a) 4. "Rent constituting property taxes" means 25% 25 percent of rent
24if heat is not included, or 20% 20 percent of rent if heat is included, paid during the
25taxable year for which credit is claimed under this subsection, at arm's length, for

1the use of a principal dwelling and contiguous land, excluding any payment for
2domestic, food, medical or other services which are unrelated to use of the dwelling
3as housing, less any rent paid that is properly includable as a trade or business
4expense under the internal revenue code. "Rent" includes space rental paid to a
5landlord for parking a mobile home or manufactured home. Rent shall be
6apportioned among the occupants of a principal dwelling according to their
7respective contribution to the total amount of rent paid. "Rent" does not include rent
8paid for the use of housing which was exempt from property taxation, except housing
9for which payments in lieu of taxes were made under s. 66.1201 (22).
SB7-SSA1, s. 48 10Section 48. 71.52 (2) of the statutes is amended to read:
SB7-SSA1,18,811 71.52 (2) "Gross rent" means rental paid at arm's length, solely for the right
12of occupancy of a homestead. "Gross rent" does not include, whether expressly set
13out in the rental agreement or not, charges for any medical services; other personal
14services such as laundry, transportation, counseling, grooming, recreational and
15therapeutic services; shared living expenses, including but not limited to food,
16supplies and utilities unless utility payments are included in the gross rent paid to
17the landlord; and food furnished by the landlord as a part of the rental agreement.
18"Gross rent" includes the rental paid to a landlord for parking of a mobile home or
19manufactured home
, exclusive of any charges for food furnished by the landlord as
20a part of the rental agreement, plus parking monthly municipal permit fees paid
21under s. 66.0435 (3) (c) for a rented mobile home or manufactured home. If a
22homestead is an integral part of a multipurpose or multidwelling building, "gross
23rent" is the percentage of the gross rent on that part of the multipurpose or
24multidwelling building occupied by the household as a principal residence plus the
25same percentage of the gross rent on the land surrounding it, not exceeding one acre,

1that is reasonably necessary for use of the multipurpose or multidwelling building
2as a principal residence, except as the limitations under s. 71.54 (2) (b) apply. If the
3homestead is part of a farm, "gross rent" is the rent on up to 120 acres of the land
4contiguous to the claimant's principal residence plus the rent on all improvements
5to real property on that land, except as the limitations under s. 71.54 (2) (b) apply.
6If a claimant and persons who are not members of the claimant's household reside
7in a homestead, the claimant's "gross rent" is the gross rent paid by the claimant to
8the landlord for the homestead.
SB7-SSA1, s. 49 9Section 49. 71.52 (7) of the statutes is amended to read:
SB7-SSA1,20,710 71.52 (7) "Property taxes accrued" means real or personal property taxes or
11monthly parking municipal permit fees under s. 66.0435 (3) (c), exclusive of special
12assessments, delinquent interest and charges for service, levied on a homestead
13owned by the claimant or a member of the claimant's household. "Real or personal
14property taxes" means those levied under ch. 70, less the tax credit, if any, afforded
15in respect of such property by s. 79.10. If a homestead is owned by 2 or more persons
16or entities as joint tenants or tenants in common or is owned as marital property or
17survivorship marital property and one or more such persons, entities or owners is not
18a member of the claimant's household, property taxes accrued is that part of property
19taxes accrued levied on such homestead, reduced by the tax credit under s. 79.10,
20that reflects the ownership percentage of the claimant and the claimant's household,
21except that if a homestead is owned by 2 or more natural persons or if 2 or more
22natural persons have an interest in a homestead, one or more of whom is not a
23member of the claimant's household, and the claimant has a present interest, as that
24term is used in s. 700.03 (1), in the homestead and is required by the terms of a will
25that transferred the homestead or interest in the homestead to the claimant to pay

1the entire amount of property taxes levied on the homestead, property taxes accrued
2is property taxes accrued levied on such homestead, reduced by the tax credit under
3s. 79.10. A marital property agreement or unilateral statement under ch. 766 has
4no effect in computing property taxes accrued for a person whose homestead is not
5the same as the homestead of that person's spouse. For purposes of this subsection,
6property taxes are "levied" when the tax roll is delivered to the local treasurer for
7collection. If a homestead is sold or purchased during the calendar year of the levy,
8the property taxes accrued for the seller and the buyer are the amount of the tax levy
9prorated to each in proportion to the periods of time each both owned and occupied
10the homestead during the year to which the claim relates. The seller may use the
11closing agreement pertaining to the sale of the homestead, the property tax bill for
12the year before the year to which the claim relates or the property tax bill for the year
13to which the claim relates as the basis for computing property taxes accrued, but
14those taxes are allowable only for the portion of the year during which the seller
15owned and occupied the sold homestead. If a household owns and occupies 2 or more
16homesteads in the same calendar year, property taxes accrued is the sum of the
17prorated property taxes accrued attributable to the household for each of such
18homesteads. If the household owns and occupies the homestead for part of the
19calendar year and rents a homestead for part of the calendar year, it may include both
20the proration of taxes on the homestead owned and rent constituting property taxes
21accrued with respect to the months the homestead is rented in computing the amount
22of the claim under s. 71.54 (1). If a homestead is an integral part of a multipurpose
23or multidwelling building, property taxes accrued are the percentage of the property
24taxes accrued on that part of the multipurpose or multidwelling building occupied
25by the household as a principal residence plus that same percentage of the property

1taxes accrued on the land surrounding it, not exceeding one acre, that is reasonably
2necessary for use of the multipurpose or multidwelling building as a principal
3residence, except as the limitations of s. 71.54 (2) (b) apply. If the homestead is part
4of a farm, property taxes accrued are the property taxes accrued on up to 120 acres
5of the land contiguous to the claimant's principal residence and include the property
6taxes accrued on all improvements to real property located on such land, except as
7the limitations of s. 71.54 (2) (b) apply.
SB7-SSA1, s. 50 8Section 50. 77.51 (4) (b) 6. of the statutes is amended to read:
SB7-SSA1,20,169 77.51 (4) (b) 6. Thirty-five percent of the sale price of a new mobile home
10manufactured home, as defined in s. 101.91 (11), that is a primary housing unit under
11s. 340.01 (29)
or of a new mobile home manufactured home, as defined in s. 101.91
12(11),
that is transported in 2 unattached sections if the total size of the combined
13sections, not including additions and attachments, is at least 984 square feet
14measured when the sections are ready for transportation. No credit may be allowed
15for trade-ins under subd. 3. or sub. (15) (b) 4. This subdivision does not apply to lease
16or rental.
SB7-SSA1, s. 51 17Section 51. 77.51 (4) (b) 7. of the statutes is amended to read:
SB7-SSA1,20,2318 77.51 (4) (b) 7. For the sale of a manufactured building modular home, as
19defined in s. 101.71 (6); at the retailer's option, except that after a retailer chooses
20an option, the retailer may not use the other option for other sales without the
21department's written approval; either 35% 35 percent of the gross receipts or an
22amount equal to the gross receipts minus the cost of the materials that become an
23ingredient or component part of the building.
SB7-SSA1, s. 52 24Section 52. 77.51 (13) (am) of the statutes is amended to read:
SB7-SSA1,21,5
177.51 (13) (am) Any person making any retail sale of a motor vehicle, aircraft,
2snowmobile, mobile home not exceeding 45 feet in length recreational vehicle, as
3defined in s. 340.01 (48r)
, trailer, semitrailer, all-terrain vehicle or boat registered
4or titled, or required to be registered or titled, under the laws of this state or of the
5United States.
SB7-SSA1, s. 53 6Section 53. 77.51 (15) (b) 5. of the statutes is amended to read:
SB7-SSA1,21,107 77.51 (15) (b) 5. Thirty-five percent of the total amount for which a new mobile
8home
manufactured home, as defined in s. 101.91 (11), that is a primary housing unit
9under s. 340.01 (29) is sold. No credit may be allowed for trade-ins under subd. 4.
10or sub. (4) (b) 3. This subdivision does not apply to lease or rental.
SB7-SSA1, s. 54 11Section 54. 77.51 (15) (b) 6. of the statutes is amended to read:
SB7-SSA1,21,1712 77.51 (15) (b) 6. For the sale of a manufactured building modular home, as
13defined in s. 101.71 (6); at the retailer's option, except that after a retailer chooses
14an option, the retailer may not use the other option for other sales without the
15department's written approval; either 35% 35 percent of the sales price or an amount
16equal to the sales price minus the cost of the materials that become an ingredient or
17component part of the building.
SB7-SSA1, s. 55 18Section 55. 77.52 (2) (a) 1. of the statutes is amended to read:
SB7-SSA1,22,1419 77.52 (2) (a) 1. The furnishing of rooms or lodging to transients by hotelkeepers,
20motel operators and other persons furnishing accommodations that are available to
21the public, irrespective of whether membership is required for use of the
22accommodations. In this subdivision, "transient" means any person residing for a
23continuous period of less than one month in a hotel, motel or other furnished
24accommodations available to the public. In this subdivision, "hotel" or "motel" means
25a building or group of buildings in which the public may obtain accommodations for

1a consideration, including, without limitation, such establishments as inns, motels,
2tourist homes, tourist houses or courts, lodging houses, rooming houses, summer
3camps, apartment hotels, resort lodges and cabins and any other building or group
4of buildings in which accommodations are available to the public, except
5accommodations, including mobile homes as defined in s. 66.0435 (1) (d) 101.91 (10),
6manufactured homes as defined in s. 101.91 (2), and recreational vehicles as defined
7in s. 340.01 (48r)
, rented for a continuous period of more than one month and
8accommodations furnished by any hospitals, sanatoriums, or nursing homes, or by
9corporations or associations organized and operated exclusively for religious,
10charitable or educational purposes provided that no part of the net earnings of such
11corporations and associations inures to the benefit of any private shareholder or
12individual. In this subdivision, "one month" means a calendar month or 30 days,
13whichever is less, counting the first day of the rental and not counting the last day
14of the rental.
SB7-SSA1, s. 56 15Section 56. 77.53 (17) of the statutes is amended to read:
SB7-SSA1,22,2416 77.53 (17) This section does not apply to tangible personal property purchased
17outside this state, other than motor vehicles, boats, snowmobiles, mobile homes not
18exceeding 45 feet in length
recreational vehicles, as defined in s. 340.01 (48r),
19trailers, semitrailers, all-terrain vehicles and airplanes registered or titled or
20required to be registered or titled in this state, which is brought into this state by a
21nondomiciliary for the person's own storage, use or other consumption while
22temporarily within this state when such property is not stored, used or otherwise
23consumed in this state in the conduct of a trade, occupation, business or profession
24or in the performance of personal services for wages or fees.
SB7-SSA1, s. 57 25Section 57. 77.53 (18) of the statutes is amended to read:
SB7-SSA1,23,7
177.53 (18) This section does not apply to the storage, use or other consumption
2in this state of household goods for personal use or to aircraft, motor vehicles, boats,
3snowmobiles, mobile homes, manufactured homes, as defined in s. 101.91 (2),
4recreational vehicles, as defined in s. 340.01 (48r),
trailers, semitrailers and
5all-terrain vehicles, for personal use, purchased by a nondomiciliary of this state
6outside this state 90 days or more before bringing the goods or property into this state
7in connection with a change of domicile to this state.
SB7-SSA1, s. 58 8Section 58. 77.54 (7) (b) (intro.) of the statutes is amended to read:
SB7-SSA1,23,159 77.54 (7) (b) (intro.) If the item transferred is a motor vehicle, snowmobile,
10mobile home not exceeding 45 feet in length recreational vehicle, as defined in s.
11340.01 (48r)
, trailer, semitrailer, all-terrain vehicle or aircraft and the item is
12registered or titled, or required to be registered or titled, in this state or if the item
13is a boat that is registered or titled, or required to be registered or titled, in this state
14or under the laws of the United States, the exemption under par. (a) applies only if
15all of the following conditions are fulfilled:
SB7-SSA1, s. 59 16Section 59. 77.54 (31) of the statutes is amended to read:
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