Amendment AA6-ASA1-AB64

AB64-ASA1-AA6,34,22 1. Public officers and agencies of the state.

AB64-ASA1-AA6,34,23 2. Local governmental units, as defined in s. 19.42 (7u).

AB64-ASA1-AA6,34,24 3. Insurance companies.

AB64-ASA1-AA6,34,25 4. Trust companies.

AB64-ASA1-AA6,35,1 5. Banks.

AB64-ASA1-AA6,35,2 6. Savings banks.

AB64-ASA1-AA6,35,3 7. Savings and loan associations.

AB64-ASA1-AA6,35,4 8. Investment companies.

AB64-ASA1-AA6,35,5 9. Personal representatives.

AB64-ASA1-AA6,35,6 10. Trustees.

AB64-ASA1-AA6,35,7 11. Other fiduciaries not listed in this paragraph.

AB64-ASA1-AA6,35,11 (b) The authority's bonds are securities that may be deposited with and received by any officer or agency of the state or any local governmental unit, as defined in s. 19.42 (7u), for any purpose for which the deposit of bonds or obligations of the state or any local governmental unit is authorized by law.

AB64-ASA1-AA6,35,19 (12) Budgets; rates and charges; audit. The board of directors of an authority shall annually prepare a budget for the authority. Rates and other charges received by an authority shall be used only for the general expenses and capital expenditures of the authority, to pay interest, amortization, and retirement charges on bonds, and for specific purposes of the authority and may not be transferred to any political subdivision. The authority shall maintain an accounting system in accordance with generally accepted accounting principles and shall have its financial statements and debt covenants audited annually by an independent certified public accountant.

AB64-ASA1-AA6,35,22 (13) Withdrawal from authority. (a) A participating political subdivision that becomes a member of an authority under sub. (2) (f) 2. may withdraw from the authority if all of the following conditions are met:

AB64-ASA1-AA6,35,24 1. The governing body of the political subdivision adopts a resolution requesting withdrawal of the political subdivision from the authority.

AB64-ASA1-AA6,36,2 2. The political subdivision has paid, or made provision for the payment of, all obligations of the political subdivision to the authority.

AB64-ASA1-AA6,36,10 (b) If a participating political subdivision withdraws from an authority, the authority shall provide the department of revenue with a certified copy of the resolution that approves the withdrawal. The withdrawal is effective on the first day of the calendar quarter that begins at least 120 days after the department receives the certified copy of the resolution approving the withdrawal. If the authority from which the political subdivision withdraws continues to exist after the withdrawal, the authority shall provide information describing the exact boundaries of its jurisdictional area, as provided in sub. (4) (s) 2.

AB64-ASA1-AA6,36,12 (14) Duty to provide transit service. An authority shall provide, or contract for the provision of, transit service within the authority's jurisdictional area.

AB64-ASA1-AA6,36,17 (17) Other statutes. This section does not limit the powers of political subdivisions to enter into intergovernmental cooperation or contracts or to establish separate legal entities under s. 66.0301 or 66.1021 or any other applicable law, or otherwise to carry out their powers under applicable statutory provisions. Section 66.0803 (2) does not apply to an authority.”.

AB64-ASA1-AA6,36,18 68. Page 594, line 6: after that line insert:

AB64-ASA1-AA6,36,19 “ Section 996pi. 67.01 (5) of the statutes is amended to read:

AB64-ASA1-AA6,37,3 67.01 (5) “Municipality" means any of the following which is authorized to levy a tax: a county, city, village, town, school district, board of park commissioners, technical college district, metropolitan sewerage district created under ss. 200.01 to 200.15 or 200.21 to 200.65, town sanitary district under subch. IX of ch. 60, transit authority created under s. 66.1039, public inland lake protection and rehabilitation district established under s. 33.23, 33.235, or 33.24, and any other public body empowered to borrow money and issue obligations to repay the money out of public funds or revenues. “Municipality" does not include the state.”.

AB64-ASA1-AA6,37,4 69. Page 596, line 19: after that line insert:

AB64-ASA1-AA6,37,5 “ Section 997b. 70.11 (2) of the statutes is amended to read:

AB64-ASA1-AA6,37,20 70.11 (2) Municipal property and property of certain districts, exception. Property owned by any county, city, village, town, school district, technical college district, public inland lake protection and rehabilitation district, metropolitan sewerage district, municipal water district created under s. 198.22, joint local water authority created under s. 66.0823, transit authority created under s. 66.1039, long-term care district under s. 46.2895 or town sanitary district; lands belonging to cities of any other state used for public parks; land tax-deeded to any county or city before January 2; but any residence located upon property owned by the county for park purposes that is rented out by the county for a nonpark purpose shall not be exempt from taxation. Except as to land acquired under s. 59.84 (2) (d), this exemption shall not apply to land conveyed after August 17, 1961, to any such governmental unit or for its benefit while the grantor or others for his or her benefit are permitted to occupy the land or part thereof in consideration for the conveyance. Leasing the property exempt under this subsection, regardless of the lessee and the use of the leasehold income, does not render that property taxable.”.

AB64-ASA1-AA6,37,21 70. Page 636, line 3: after that line insert:

AB64-ASA1-AA6,37,22 “ Section 1078L. 71.26 (1) (b) of the statutes is amended to read:

AB64-ASA1-AA6,38,3 71.26 (1) (b) Political units. Income received by the United States, the state and all counties, cities, villages, towns, school districts, technical college districts, joint local water authorities created under s. 66.0823, transit authorities created under s. 66.1039, long-term care districts under s. 46.2895 or other political units of this state.”.

AB64-ASA1-AA6,38,4 71. Page 673, line 5: after that line insert:

AB64-ASA1-AA6,38,5 “ Section 1167. Chapter 77 (title) of the statutes is amended to read:

AB64-ASA1-AA6,38,6 CHAPTER 77

AB64-ASA1-AA6,38,17 TAXATION OF FOREST CROPLANDS; REAL ESTATE TRANSFER FEES; SALES AND USE TAXES; COUNTY, TRANSIT AUTHORITY, AND SPECIAL DISTRICT SALES AND USE TAXES; MANAGED FOREST LAND; ECONOMIC DEVELOPMENT SURCHARGE; LOCAL FOOD AND BEVERAGE TAX; LOCAL RENTAL CAR TAX; Premier resort area taxes; state rental vehicle fee; dry cleaning fees”.

AB64-ASA1-AA6,38,18 72. Page 673, line 15: delete lines 15 and 16.

AB64-ASA1-AA6,38,19 73. Page 679, line 23: after that line insert:

AB64-ASA1-AA6,38,20 “ Section 1186b. 77.54 (9a) (er) of the statutes is created to read:

AB64-ASA1-AA6,38,21 77.54 (9a) (er) Any transit authority created under s. 66.1039.”.

AB64-ASA1-AA6,38,22 74. Page 688, line 2: after that line insert:

AB64-ASA1-AA6,38,24 “ Section 1195m. Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes is amended to read:

AB64-ASA1-AA6,39,1 CHAPTER 77

AB64-ASA1-AA6,39,2 SUBCHAPTER V

AB64-ASA1-AA6,39,5 COUNTY, TRANSIT AUTHORITY, AND SPECIAL DISTRICT SALES AND USE TAXES

AB64-ASA1-AA6,1195n Section 1195n. 77.708 of the statutes is created to read:

AB64-ASA1-AA6,39,13 77.708 Adoption by resolution; transit authority. (1) A transit authority created under s. 66.1039, by resolution under s. 66.1039 (4) (s), may impose a sales tax and a use tax under this subchapter at a rate of 0.1, 0.2, 0.3, 0.4, or 0.5 percent of the sales price or purchase price. Those taxes may be imposed only in their entirety. The resolution shall be effective on the first day of the first calendar quarter that begins at least 120 days after a certified copy of the resolution is delivered to the department of revenue.

AB64-ASA1-AA6,39,19 (2) Retailers and the department of revenue may not collect a tax under sub. (1) for any transit authority created under s. 66.1039 beginning on the first day of the calendar quarter that is at least 120 days after a certified copy of the repeal resolution under s. 66.1039 (4) (s) is delivered to the department of revenue, except that the department of revenue may collect from retailers taxes that accrued before such calendar quarter and fees, interest, and penalties that relate to those taxes.

AB64-ASA1-AA6,1195o Section 1195o. 77.71 of the statutes is amended to read:

AB64-ASA1-AA6,39,24 77.71 Imposition of county, transit authority, and special district sales and use taxes. Whenever a county sales and use tax ordinance is adopted under s. 77.70, a transit authority resolution is adopted under s. 77.708, or a special district resolution is adopted under s. 77.705 or 77.706, the following taxes are imposed:

AB64-ASA1-AA6,40,12 (1) For the privilege of selling, licensing, leasing, or renting tangible personal property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and (d), and for the privilege of selling, licensing, performing, or furnishing services a sales tax is imposed upon retailers at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales price from the sale, license, lease, or rental of tangible personal property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and (d), except property taxed under sub. (4), sold, licensed, leased, or rented at retail in the county or, special district, or transit authority's jurisdictional area, or from selling, licensing, performing, or furnishing services described under s. 77.52 (2) in the county or, special district, or transit authority's jurisdictional area.

AB64-ASA1-AA6,41,3 (2) An excise tax is imposed at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every person storing, using, or otherwise consuming in the county or, special district, or transit authority's jurisdictional area tangible personal property, or items, property, or goods specified under s. 77.52 (1) (b), (c), or (d), or services if the tangible personal property, item, property, good, or service is subject to the state use tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3), (4), or (5) has been paid relieves the buyer of liability for the tax under this subsection and except that if the buyer has paid a similar local tax in another state on a purchase of the same tangible personal property, item, property, good, or service that tax shall be credited against the tax under this subsection and except that for motor vehicles that are used for a purpose in addition to retention, demonstration, or display while held for sale in the regular course of business by a dealer the tax under this subsection is imposed not on the purchase price but on the amount under s. 77.53 (1m).

AB64-ASA1-AA6,41,16 (3) An excise tax is imposed upon a contractor engaged in construction activities within the county or, special district, or transit authority's jurisdictional area, at the rates under s. 77.70 in the case of a county tax , at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) that are used in constructing, altering, repairing, or improving real property and that became a component part of real property in that county or special district or in the transit authority's jurisdictional area, except that if the contractor has paid the sales tax of a county, transit authority, or special district in this state on that tangible personal property, item, property, or good, or has paid a similar local sales tax in another state on a purchase of the same tangible personal property, item, property, or good, that tax shall be credited against the tax under this subsection.

AB64-ASA1-AA6,42,5 (4) An excise tax is imposed at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every person storing, using, or otherwise consuming a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be registered or titled with this state and if that property is to be customarily kept in a county that has in effect an ordinance under s. 77.70, the jurisdictional area of a transit authority that has in effect a resolution under s. 77.708, or in a special district that has in effect a resolution under s. 77.705 or 77.706, except that if the buyer has paid a similar local sales tax in another state on a purchase of the same property, that tax shall be credited against the tax under this subsection. The lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft is not taxed under this subsection if the lease or rental does not require recurring periodic payments.

AB64-ASA1-AA6,42,19 (5) An excise tax is imposed on the purchase price for the lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax upon every person storing, using, or otherwise consuming in the county or, special district , or transit authority's jurisdictional area the motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be registered or titled with this state and if the lease or rental does not require recurring periodic payments, except that a receipt indicating that the tax under sub. (1) had been paid relieves the purchaser of liability for the tax under this subsection and except that if the purchaser has paid a similar local tax in another state on the same lease or rental of such motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft, that tax shall be credited against the tax under this subsection.

AB64-ASA1-AA6,1195p Section 1195p. 77.73 of the statutes is amended to read:

AB64-ASA1-AA6,43,5 77.73 Jurisdiction to tax. (2) Counties and, special districts, and transit authorities do not have jurisdiction to impose the tax under s. 77.71 (2) in regard to items, property, and goods under s. 77.52 (1) (b), (c), and (d), and tangible personal property, except snowmobiles, trailers, semitrailers, limited use off-highway motorcycles, as defined in s. 23.335 (1) (o), all-terrain vehicles, and utility terrain vehicles, purchased in a sale that is consummated in another county or, special district in this state, or in another transit authority's jurisdictional area, that does not have in effect an ordinance or resolution imposing the taxes under this subchapter and later brought by the buyer into the county or, special district, or jurisdictional area of the transit authority that has imposed a tax under s. 77.71 (2).

AB64-ASA1-AA6,43,13 (2m) Counties and, special districts, and transit authorities do not have jurisdiction to impose the tax under s. 77.71 (5) with regard to the lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if the lease or rental does not require recurring periodic payments and if the purchaser received the property in another county or special district in this state, or in another transit authority's jurisdictional area, and then brings the property into a county or, special district , or transit authority that imposes the tax under s. 77.71 (5).

AB64-ASA1-AA6,43,23 (3) Counties and, special districts, and transit authorities have jurisdiction to impose the taxes under this subchapter on retailers who file, or who are required to file, an application under s. 77.52 (7) or who register, or who are required to register, under s. 77.53 (9) or (9m), regardless of whether such retailers are engaged in business in the county or, special district, or transit authority's jurisdictional area, as provided in s. 77.51 (13g). A retailer who files, or is required to file, an application under s. 77.52 (7) or who registers, or is required to register, under s. 77.53 (9) or (9m) shall collect, report, and remit to the department the taxes imposed under this subchapter for all counties or, special districts, and transit authorities that have an ordinance or resolution imposing the taxes under this subchapter.

AB64-ASA1-AA6,1195q Section 1195q. 77.75 of the statutes is amended to read:

AB64-ASA1-AA6,44,5 77.75 Reports. Every person subject to county, transit authority, or special district sales and use taxes shall, for each reporting period, record that person's sales made in the county or, special district, or jurisdictional area of a transit authority that has imposed those taxes separately from sales made elsewhere in this state and file a report as prescribed by the department of revenue.

AB64-ASA1-AA6,1195r Section 1195r. 77.76 (1) of the statutes is amended to read:

AB64-ASA1-AA6,44,13 77.76 (1) The department of revenue shall have full power to levy, enforce, and collect county, transit authority, and special district sales and use taxes and may take any action, conduct any proceeding, impose interest and penalties, and in all respects proceed as it is authorized to proceed for the taxes imposed by subch. III. The department of transportation and the department of natural resources may administer the county, transit authority, and special district sales and use taxes in regard to items under s. 77.61 (1).

AB64-ASA1-AA6,1195s Section 1195s. 77.76 (2) of the statutes is amended to read:

AB64-ASA1-AA6,44,18 77.76 (2) Judicial and administrative review of departmental determinations shall be as provided in subch. III for state sales and use taxes, and no county, transit authority, or special district may intervene in any matter related to the levy, enforcement, and collection of the taxes under this subchapter.

AB64-ASA1-AA6,1195t Section 1195t. 77.76 (3r) of the statutes is created to read:

AB64-ASA1-AA6,45,12 77.76 (3r) From the appropriation under s. 20.835 (4) (gc) the department of revenue shall distribute 98.5 percent of the taxes reported for each transit authority that has imposed taxes under this subchapter, minus the transit authority portion of the retailers' discount, to the transit authority no later than the end of the 3rd month following the end of the calendar quarter in which such amounts were reported. At the time of distribution the department of revenue shall indicate the taxes reported by each taxpayer. In this subsection, the “transit authority portion of the retailers' discount" is the amount determined by multiplying the total retailers' discount by a fraction the numerator of which is the gross transit authority sales and use taxes payable and the denominator of which is the sum of the gross state and transit authority sales and use taxes payable. The transit authority taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments of the transit authority taxes previously distributed. Interest paid on refunds of transit authority sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (gc) at the rate paid by this state under s. 77.60 (1) (a). Any transit authority receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).

AB64-ASA1-AA6,1195v Section 1195v. 77.76 (4) of the statutes is amended to read:

AB64-ASA1-AA6,45,19 77.76 (4) There shall be retained by the state 1.5 percent of the taxes collected for taxes imposed by special districts under ss. 77.705 and 77.706 and transit authorities under s. 77.708 and 1.75 percent of the taxes collected for taxes imposed by counties under s. 77.70 to cover costs incurred by the state in administering, enforcing, and collecting the tax. All interest and penalties collected shall be deposited and retained by this state in the general fund.

AB64-ASA1-AA6,1195w Section 1195w. 77.77 (1) of the statutes is amended to read:

AB64-ASA1-AA6,46,4 77.77 (1) (a) The sales price from services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property and property, items, and goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under this subchapter, and the incremental amount of tax caused by a rate increase applicable to those services, leases, rentals, or licenses is due, beginning with the first billing period starting on or after the effective date of the county ordinance, special district resolution, transit authority resolution, or rate increase, regardless of whether the service is furnished or the property, item, or good is leased, rented, or licensed to the customer before or after that date.

AB64-ASA1-AA6,46,13 (b) The sales price from services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property and property, items, and goods specified under s. 77.52 (1) (b), (c), and (d), is not subject to the taxes under this subchapter, and a decrease in the tax rate imposed under this subchapter on those services first applies, beginning with bills rendered on or after the effective date of the repeal or sunset of a county ordinance or, special district resolution, or transit authority resolution imposing the tax or other rate decrease, regardless of whether the service is furnished or the property, item, or good is leased, rented, or licensed to the customer before or after that date.

AB64-ASA1-AA6,1195x Section 1195x. 77.77 (3) of the statutes is amended to read:

AB64-ASA1-AA6,46,24 77.77 (3) The sale of building materials to contractors engaged in the business of constructing, altering, repairing or improving real estate for others is not subject to the taxes under this subchapter, and the incremental amount of tax caused by the rate increase applicable to those materials is not due, if the materials are affixed and made a structural part of real estate, and the amount payable to the contractor is fixed without regard to the costs incurred in performing a written contract that was irrevocably entered into prior to the effective date of the county ordinance, special district resolution, transit authority resolution, or rate increase or that resulted from the acceptance of a formal written bid accompanied by a bond or other performance guaranty that was irrevocably submitted before that date.”.

AB64-ASA1-AA6,47,1 75. Page 688, line 8: after “county tax" insert “, transit authority tax,".

AB64-ASA1-AA6,47,2 76. Page 692, line 2: after that line insert:

AB64-ASA1-AA6,47,3 “ Section 1208n. 79.015 of the statutes is amended to read:

AB64-ASA1-AA6,47,7 79.015 Statement of estimated payments. The department of revenue, on or before September 15 of each year, shall provide to each municipality and county a statement of estimated payments to be made in the next calendar year to the municipality or county under ss. 79.035, 79.036, 79.04, and 79.05.

AB64-ASA1-AA6,1208o Section 1208o. 79.02 (2) (b) of the statutes is amended to read:

AB64-ASA1-AA6,47,12 79.02 (2) (b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall equal 15 percent of the municipality's or county's estimated payments under ss. 79.035, 79.036, and 79.04 and 100 percent of the municipality's estimated payments under s. 79.05.

AB64-ASA1-AA6,1208p Section 1208p. 79.02 (3) (a) of the statutes is amended to read:

AB64-ASA1-AA6,47,17 79.02 (3) (a) Subject to s. 59.605 (4), payments to each municipality and county in November shall equal that municipality's or county's entitlement under ss. 79.035, 79.036, 79.04, and 79.05 for the current year, minus the amount distributed to the municipality or county in July.”.

AB64-ASA1-AA6,47,18 77. Page 692, line 24: after that line insert:

AB64-ASA1-AA6,47,19 “ Section 1210a. 79.036 of the statutes is created to read:

AB64-ASA1-AA6,48,2 79.036 State aid for public safety. (1) Beginning with the distribution in 2018, if the amount of a county's or municipality's budget for law enforcement, fire fighting services, or emergency medical services in the year of the statement under s. 79.015 is an increase from the amount of the county's or municipality's budget for such purposes in the year before the year of the statement, the county or municipality shall receive a payment from the appropriation account under s. 20.835 (1) (cf) equal to the amount of the increase, except as provided in sub. (2).

AB64-ASA1-AA6,48,6 (2) (a) No payment under sub. (1) may exceed an amount equal to the amount of the county's or municipality's budget for law enforcement, fire fighting services, or emergency medical services in the year before the year of the statement under s. 79.015, multiplied by 0.02.

AB64-ASA1-AA6,48,11 (b) No county or municipality may receive a payment under sub. (1) if the amount of the county's or municipality's budget for law enforcement, fire fighting services, or emergency medical services in the year before the year of the statement under s. 79.015 is less than the amount of the county's or municipality's budget for such purposes in the year that is 2 years before the year of the statement.

AB64-ASA1-AA6,48,14 (3) A county or municipality that receives a payment under sub. (1) may use that payment only for law enforcement, fire fighting services, or emergency medical services.”.

AB64-ASA1-AA6,48,15 78. Page 702, line 5: after that line insert:

AB64-ASA1-AA6,48,16 “ Section 1224n. 85.064 (1) (b) of the statutes is amended to read:

AB64-ASA1-AA6,48,19 85.064 (1) (b) “Political subdivision" means any city, village, town, county, or transit commission organized under s. 59.58 (2) or 66.1021 or recognized under s. 66.0301, or transit authority created under s. 66.1039 within this state.”.

AB64-ASA1-AA6,48,21 79. Page 724, line 9: delete the material beginning with that line and ending with page 725, line 17.

AB64-ASA1-AA6,48,22 80. Page 740, line 24: after that line insert: