AB1-ASA1-AA26,28,22 1877.75 Reports. Every person subject to county, transit authority, or special
19district sales and use taxes shall, for each reporting period, record that person's sales
20made in the county or, special district, or jurisdictional area of a transit authority
21that has imposed those taxes separately from sales made elsewhere in this state and
22file a report as prescribed by the department of revenue.
AB1-ASA1-AA26,34p 23Section 34p. 77.76 (1) of the statutes is amended to read:
AB1-ASA1-AA26,29,524 77.76 (1) The department of revenue shall have full power to levy, enforce, and
25collect county, transit authority, and special district sales and use taxes and may take

1any action, conduct any proceeding, impose interest and penalties, and in all respects
2proceed as it is authorized to proceed for the taxes imposed by subch. III. The
3department of transportation and the department of natural resources may
4administer the county, transit authority, and special district sales and use taxes in
5regard to items under s. 77.61 (1).
AB1-ASA1-AA26,34q 6Section 34q. 77.76 (2) of the statutes is amended to read:
AB1-ASA1-AA26,29,107 77.76 (2) Judicial and administrative review of departmental determinations
8shall be as provided in subch. III for state sales and use taxes, and no county, transit
9authority,
or special district may intervene in any matter related to the levy,
10enforcement, and collection of the taxes under this subchapter.
AB1-ASA1-AA26,34r 11Section 34r. 77.76 (3r) of the statutes is created to read:
AB1-ASA1-AA26,30,412 77.76 (3r) From the appropriation under s. 20.835 (4) (gc), the department of
13revenue shall distribute 98.5 percent of the taxes reported for each transit authority
14that has imposed taxes under this subchapter, minus the transit authority portion
15of the retailers' discount, to the transit authority no later than the end of the 3rd
16month following the end of the calendar quarter in which such amounts were
17reported. At the time of distribution, the department of revenue shall indicate the
18taxes reported by each taxpayer. In this subsection, the “transit authority portion
19of the retailers' discount" is the amount determined by multiplying the total
20retailers' discount by a fraction the numerator of which is the gross transit authority
21sales and use taxes payable and the denominator of which is the sum of the gross
22state and transit authority sales and use taxes payable. The transit authority taxes
23distributed shall be increased or decreased to reflect subsequent refunds, audit
24adjustments, and all other adjustments of the transit authority taxes previously
25distributed. Interest paid on refunds of transit authority sales and use taxes shall

1be paid from the appropriation under s. 20.835 (4) (gc) at the rate paid by this state
2under s. 77.60 (1) (a). Any transit authority receiving a report under this subsection
3is subject to the duties of confidentiality to which the department of revenue is
4subject under s. 77.61 (5).
AB1-ASA1-AA26,34s 5Section 34s. 77.76 (4) of the statutes is amended to read:
AB1-ASA1-AA26,30,116 77.76 (4) There shall be retained by the state 1.5 percent of the taxes collected
7for taxes imposed by special districts under ss. 77.705 and 77.706 and transit
8authorities under s. 77.708
and 1.75 percent of the taxes collected for taxes imposed
9by counties under s. 77.70 to cover costs incurred by the state in administering,
10enforcing, and collecting the tax. All interest and penalties collected shall be
11deposited and retained by this state in the general fund.
AB1-ASA1-AA26,34t 12Section 34t. 77.77 (1) of the statutes is amended to read:
AB1-ASA1-AA26,30,2113 77.77 (1) (a) The sales price from services subject to the tax under s. 77.52 (2)
14or the lease, rental, or license of tangible personal property and property, items, and
15goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under this
16subchapter, and the incremental amount of tax caused by a rate increase applicable
17to those services, leases, rentals, or licenses is due, beginning with the first billing
18period starting on or after the effective date of the county ordinance, special district
19resolution, transit authority resolution, or rate increase, regardless of whether the
20service is furnished or the property, item, or good is leased, rented, or licensed to the
21customer before or after that date.
AB1-ASA1-AA26,31,522 (b) The sales price from services subject to the tax under s. 77.52 (2) or the lease,
23rental, or license of tangible personal property and property, items, and goods
24specified under s. 77.52 (1) (b), (c), and (d), is not subject to the taxes under this
25subchapter, and a decrease in the tax rate imposed under this subchapter on those

1services first applies, beginning with bills rendered on or after the effective date of
2the repeal or sunset of a county ordinance or, special district resolution, or transit
3authority resolution
imposing the tax or other rate decrease, regardless of whether
4the service is furnished or the property, item, or good is leased, rented, or licensed
5to the customer before or after that date.
AB1-ASA1-AA26,34u 6Section 34u. 77.77 (3) of the statutes is amended to read:
AB1-ASA1-AA26,31,167 77.77 (3) The sale of building materials to contractors engaged in the business
8of constructing, altering, repairing or improving real estate for others is not subject
9to the taxes under this subchapter, and the incremental amount of tax caused by the
10rate increase applicable to those materials is not due, if the materials are affixed and
11made a structural part of real estate, and the amount payable to the contractor is
12fixed without regard to the costs incurred in performing a written contract that was
13irrevocably entered into prior to the effective date of the county ordinance, special
14district resolution, transit authority resolution, or rate increase or that resulted from
15the acceptance of a formal written bid accompanied by a bond or other performance
16guaranty that was irrevocably submitted before that date.
AB1-ASA1-AA26,34v 17Section 34v. 77.78 of the statutes is amended to read:
AB1-ASA1-AA26,31,24 1877.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle,
19as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain
20vehicle, or aircraft that is required to be registered by this state may be registered
21or titled by this state unless the registrant files a sales and use tax report and pays
22the county tax, transit authority tax, and special district tax at the time of registering
23or titling to the state agency that registers or titles the property. That state agency
24shall transmit those tax revenues to the department of revenue.”.
AB1-ASA1-AA26,32,1
114. Page 30, line 17: after that line insert:
AB1-ASA1-AA26,32,2 2 Section 36e. 85.064 (1) (b) of the statutes is amended to read:
AB1-ASA1-AA26,32,53 85.064 (1) (b) “Political subdivision" means any city, village, town, county, or
4transit commission organized under s. 59.58 (2) or 66.1021 or recognized under s.
566.0301, or transit authority created under s. 66.1039 within this state.”.
AB1-ASA1-AA26,32,6 615. Page 31, line 12: after that line insert:
AB1-ASA1-AA26,32,7 7 Section 36s. 111.70 (1) (j) of the statutes is repealed and recreated to read:
AB1-ASA1-AA26,32,148 111.70 (1) (j) “Municipal employer" means any city, county, village, town,
9metropolitan sewerage district, school district, long-term care district, transit
10authority under s. 66.1039, local cultural arts district created under subch. V of ch.
11229, or any other political subdivision of the state, or instrumentality of one or more
12political subdivisions of the state, that engages the services of an employee and
13includes any person acting on behalf of a municipal employer within the scope of the
14person's authority, express or implied.”.
AB1-ASA1-AA26,32,15 1516. Page 37, line 13: delete lines 13 to 16.
AB1-ASA1-AA26,32,17 1617. Page 38, line 20: delete the material beginning with that line and ending
17with page 40, line 14, and substitute:
AB1-ASA1-AA26,32,18 18 Section 56c. 281.36 (3r) (bm) of the statutes is created to read:
AB1-ASA1-AA26,33,319 281.36 (3r) (bm) Notwithstanding par. (b), for mitigation of a discharge into a
20wetland located in an electronics and information technology manufacturing zone
21designated under s. 238.396 (1m), participation in the in lieu fee subprogram under
22par. (a) 2. shall be the preferred type of mitigation. For mitigation under this
23paragraph, the department shall identify and consider mitigation that could be
24conducted within the same watershed as the wetlands impacted by the discharge and

1as near as possible to the wetlands impacted by the discharge and may locate
2mitigation outside the watershed only if the department determines that local
3mitigation is not possible.”.
AB1-ASA1-AA26,33,4 418. Page 40, line 14: after that line insert:
AB1-ASA1-AA26,33,5 5 Section 59m. 345.05 (1) (ag) of the statutes is created to read:
AB1-ASA1-AA26,33,66 345.05 (1) (ag) “Authority" means a transit authority created under s. 66.1039.
AB1-ASA1-AA26,59n 7Section 59n. 345.05 (2) of the statutes is amended to read:
AB1-ASA1-AA26,33,168 345.05 (2) A person suffering any damage proximately resulting from the
9negligent operation of a motor vehicle owned and operated by a municipality or
10authority
, which damage was occasioned by the operation of the motor vehicle in the
11course of its business, may file a claim for damages against the municipality or
12authority
concerned and the governing body of the municipality , or the board of
13directors of the authority,
may allow, compromise, settle and pay the claim. In this
14subsection, a motor vehicle is deemed owned and operated by a municipality or
15authority
if the vehicle is either being rented or leased, or is being purchased under
16a contract whereby the municipality or authority will acquire title.
AB1-ASA1-AA26,59o 17Section 59o. 611.11 (4) (a) of the statutes is amended to read:
AB1-ASA1-AA26,33,1918 611.11 (4) (a) In this subsection, “municipality" has the meaning given in s.
19345.05 (1) (c), but also includes any transit authority created under s. 66.1039.”.
AB1-ASA1-AA26,33,20 2019. Page 41, line 16: after that line insert:
AB1-ASA1-AA26,34,2 21(2e) All agencies of the state preparing a recommendation or report relating
22to a major action in an electronics and information technology manufacturing zone
23designated under section 238.396 (1m) of the statutes shall include a statement on

1the environmental impact of the action as provided in section 1.11 (2) of the
2statutes.”.
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