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:
SB7-SSA1,23,2017 77.54 (31) The gross receipts from the sale of and the storage, use or other
18consumption in this state, but not the lease or rental, of used mobile homes that, as
19defined in s. 101.91 (10), and used manufactured homes, as defined in s. 101.91 (12),
20if such homes
are primary housing units under s. 340.01 (29).
SB7-SSA1, s. 60 21Section 60. 77.54 (36) of the statutes is amended to read:
SB7-SSA1,24,222 77.54 (36) The gross receipts from the rental for a continuous period of one
23month or more of a mobile home, as defined in s. 66.0435 (1) (d) 101.91 (10), or a
24manufactured home, as defined in s. 101.91 (2)
, that is used as a residence. In this

1subsection, "one month" means a calendar month or 30 days, whichever is less,
2counting the first day of the rental and not counting the last day of the rental.
SB7-SSA1, s. 61 3Section 61. 77.61 (1) (a) of the statutes is amended to read:
SB7-SSA1,24,84 77.61 (1) (a) No motor vehicle, boat, snowmobile, mobile home not exceeding
545 feet in length
recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer,
6all-terrain vehicle or aircraft shall be registered or titled in this state unless the
7registrant presents proof that the sales or use taxes imposed by this subchapter have
8been paid.
SB7-SSA1, s. 62 9Section 62. 77.61 (1) (c) of the statutes is amended to read:
SB7-SSA1,24,2010 77.61 (1) (c) In the case of motor vehicles, boats, snowmobiles, mobile homes
11not exceeding 45 feet in length
recreational vehicles, as defined in s. 340.01 (48r),
12trailers, semitrailers, all-terrain vehicles, or aircraft registered or titled, or required
13to be registered or titled, in this state purchased from persons who are not Wisconsin
14boat, trailer, or semitrailer dealers, licensed Wisconsin aircraft, motor vehicle, or
15mobile home recreational vehicle, as defined in s. 340.01 (48r), dealers or registered
16Wisconsin snowmobile or all-terrain vehicle dealers, the purchaser shall file a sales
17tax return and pay the tax prior to registering or titling the motor vehicle, boat,
18snowmobile, mobile home not exceeding 45 feet in length, trailer recreational
19vehicle, as defined in s. 340.01 (48r)
, semitrailer, all-terrain vehicle, or aircraft in
20this state.
SB7-SSA1, s. 63 21Section 63. 77.71 (4) of the statutes is amended to read:
SB7-SSA1,25,722 77.71 (4) An excise tax is imposed at the rate of 0.5% 0.5 percent in the case
23of a county tax or at the rate under s. 77.705 or 77.706 in the case of a special district
24tax of the sales price upon every person storing, using or otherwise consuming a
25motor vehicle, boat, snowmobile, mobile home not exceeding 45 feet in length

1recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain
2vehicle or aircraft, if that property must be registered or titled with this state and
3if that property is to be customarily kept in a county that has in effect an ordinance
4under s. 77.70 or in a special district that has in effect a resolution under s. 77.705
5or 77.706, except that if the buyer has paid a similar local sales tax in another state
6on a purchase of the same property that tax shall be credited against the tax under
7this subsection.
SB7-SSA1, s. 64 8Section 64. 77.78 of the statutes is amended to read:
SB7-SSA1,25,15 977.78 Registration. No motor vehicle, boat, snowmobile, mobile home not
10exceeding 45 feet in length
recreational vehicle, as defined in s. 340.01 (48r), trailer,
11semitrailer, all-terrain vehicle or aircraft that is required to be registered by this
12state may be registered or titled by this state unless the registrant files a sales and
13use tax report and pays the county tax and special district tax at the time of
14registering or titling to the state agency that registers or titles the property. That
15state agency shall transmit those tax revenues to the department of revenue.
SB7-SSA1, s. 65 16Section 65. 77.785 (2) of the statutes is amended to read:
SB7-SSA1,25,2217 77.785 (2) Prior to registration or titling, boat, all-terrain vehicle, trailer and
18semi-trailer dealers and licensed aircraft, motor vehicle, mobile home manufactured
19home, as defined in s. 101.91 (2), recreational vehicle, as defined in s. 340.01 (48r),

20and snowmobile dealers shall collect the taxes under this subchapter on sales of
21items under s. 77.71 (4). The dealer shall remit those taxes to the department of
22revenue along with payments of the taxes under subch. III.
SB7-SSA1, s. 66 23Section 66. 77.995 (2) of the statutes is amended to read:
SB7-SSA1,26,724 77.995 (2) There is imposed a fee at the rate of 5% 5 percent of the gross receipts
25on the rental, but not for rerental and not for rental as a service or repair replacement

1vehicle of Type 1 automobiles, as defined in s. 340.01 (4) (a); of mobile homes, as
2defined in s. 340.01 (29);
recreational vehicles, as defined in s. 340.01 (48r); of motor
3homes, as defined in s. 340.01 (33m); and of camping trailers, as defined in s. 340.01
4(6m) by establishments primarily engaged in short-term rental of vehicles without
5drivers, for a period of 30 days or less, unless the sale is exempt from the sales tax
6under s. 77.54 (1), (4), (7) (a), (7m) or (9a). There is also imposed a fee at the rate of
75% 5 percent of the gross receipts on the rental of limousines.
SB7-SSA1, s. 67 8Section 67. 79.03 (3) (b) 4. a. of the statutes is amended to read:
SB7-SSA1,26,189 79.03 (3) (b) 4. a. "Local general purpose taxes" means the portion of tax
10increments collected for payment to a municipality under s. 66.1105 which is
11attributable to that municipality's own levy, the portion of environmental
12remediation tax increments collected for payment to a municipality or county under
13s. 66.1106 that is attributable to that municipality's or county's own levy, general
14property taxes, excluding taxes for a county children with disabilities education
15board, collected to finance the general purpose government unit, property taxes
16collected for sewage and sanitary districts, mobile home monthly municipal permit
17fees under s. 66.0435 (3), the proceeds of county sales and use taxes and municipal
18and county vehicle registration fees under s. 341.35 (1).
SB7-SSA1, s. 68 19Section 68. 100.21 (1) (a) of the statutes is amended to read:
SB7-SSA1,26,2320 100.21 (1) (a) "Dwelling unit" means a dwelling, as defined under s. 101.61, a
21manufactured building modular home, as defined under s. 101.71 (6), a
22manufactured home, as defined under s. 101.91 (2), or a multifamily dwelling, as
23defined under s. 101.971 (2).
SB7-SSA1, s. 69 24Section 69. Subchapter III (title) of chapter 101 [precedes 101.70] of the
25statutes is amended to read:
SB7-SSA1,27,1
1CHAPTER 101
SB7-SSA1,27,32 SUBCHAPTER III
3MANUFACTURED BUILDING modular home CODE
SB7-SSA1, s. 70 4Section 70. 101.70 of the statutes is amended to read:
SB7-SSA1,27,10 5101.70 Purpose. The purpose of this subchapter is to establish statewide
6standards and inspection procedures for the manufacture and installation of
7manufactured buildings for dwellings modular homes and to promote interstate
8uniformity in standards for manufactured buildings modular homes by authorizing
9the department to enter into reciprocal agreements with other states which that
10have equivalent standards.
SB7-SSA1, s. 71 11Section 71. 101.71 (4) of the statutes is amended to read:
SB7-SSA1,27,1412 101.71 (4) "Installation" means the assembly of a manufactured building
13modular home on-site and the process of affixing a manufactured building modular
14home
to land, a foundation, footing, or an existing building.
SB7-SSA1, s. 72 15Section 72. 101.71 (6) (a) (intro.) of the statutes is amended to read:
SB7-SSA1,27,1716 101.71 (6) (a) (intro.) "Manufactured building Modular home" means any
17structure or component thereof which is intended for use as a dwelling and:
SB7-SSA1, s. 73 18Section 73. 101.71 (6) (b) of the statutes is amended to read:
SB7-SSA1,27,2119 101.71 (6) (b) "Manufactured building Modular home" does not mean any
20manufactured home under s. 101.91 or any building of open construction which is not
21subject to par. (a) 2.
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