AB1085, s. 12 24Section 12. 66.0435 (1) (i) and (j) of the statutes are amended to read:
AB1085,7,3
166.0435 (1) (i) "Space" means a plot of ground within a manufactured and
2mobile home park community, designed for the accommodation of one manufactured
3or
mobile home unit.
AB1085,7,44 (j) "Unit" means a single manufactured or mobile home unit.
AB1085, s. 13 5Section 13. 66.0435 (2) (a) of the statutes is amended to read:
AB1085,7,86 66.0435 (2) (a) It is unlawful for any person to maintain or operate a mobile
7home park
community within the limits of a city, town or village, unless the person
8has received a license from the city, town or village.
AB1085, s. 14 9Section 14. 66.0435 (2) (b) of the statutes is amended to read:
AB1085,7,1410 66.0435 (2) (b) In order to protect and promote the public health, morals and
11welfare and to equitably defray the cost of municipal and educational services
12required by persons and families using or occupying trailers, mobile homes, trailer
13camps or mobile home parks
communities for living, dwelling or sleeping purposes,
14a city council, village board and town board may do any of the following:
AB1085,7,1715 1. Establish and enforce by ordinance reasonable standards and regulations
16for every trailer and trailer camp and every mobile home and mobile home park
17community.
AB1085,7,2118 2. Require an annual license fee to operate a trailer and trailer camp or mobile
19home and mobile home park
community and levy and collect special assessments to
20defray the cost of municipal and educational services furnished to the trailer and
21trailer camp, or mobile home and mobile home park
a community.
AB1085,7,2322 3. Limit the number of units, trailers or mobile homes that may be parked or
23kept
located in any one camp or park community.
AB1085,8,324 4. Limit the number of licenses for trailer camps or parks communities in any
25common school district, if the mobile housing development of a community would

1cause the school costs to increase above the state average or if an exceedingly difficult
2or impossible situation exists with regard to providing adequate and proper sewage
3disposal in the particular area.
AB1085, s. 15 4Section 15. 66.0435 (2) (c) of the statutes is amended to read:
AB1085,8,95 66.0435 (2) (c) In a town in which the town board enacts an ordinance
6regulating trailers manufactured and mobile homes under this section and has also
7enacted and approved a county zoning ordinance under the provisions of s. 59.69, the
8provisions of the ordinance which is most restrictive apply with respect to the
9establishment and operation of a trailer camp community in the town.
AB1085, s. 16 10Section 16. 66.0435 (2) (d) of the statutes is amended to read:
AB1085,8,2411 66.0435 (2) (d) A license granted under this section is subject to revocation or
12suspension for cause by the licensing authority that issued the license upon
13complaint filed with the clerk of the licensing authority, if the complaint is signed by
14a law enforcement officer, local health officer, as defined in s. 250.01 (5), or building
15inspector, after a public hearing upon the complaint. The holder of the license shall
16be given 10 days' written notice of the hearing, and is entitled to appear and be heard
17as to why the license should not be revoked. A holder of a license that is revoked or
18suspended by the licensing authority may within 20 days of the date of the revocation
19or suspension appeal the decision to the circuit court of the county in which the trailer
20camp or mobile home park
community is located by filing a written notice of appeal
21with the clerk of the licensing authority, together with a bond executed to the
22licensing authority, in the sum of $500 with 2 sureties or a bonding company
23approved by the clerk, conditioned for the faithful prosecution of the appeal and the
24payment of costs adjudged against the license holder.
AB1085, s. 17 25Section 17. 66.0435 (3) (title) of the statutes is amended to read:
AB1085,9,2
166.0435 (3) (title) License and monthly mobile home monthly municipal permit
2fee
; review.
AB1085, s. 18 3Section 18. 66.0435 (3) (a) of the statutes is amended to read:
AB1085,9,104 66.0435 (3) (a) The licensing authority shall collect from the licensee an annual
5license fee of not less than $25 nor more than $100 for each 50 spaces or fraction of
650 spaces within each mobile home park community within its limits. If the park
7community lies in more than one municipality the amount of the license fee shall be
8determined by multiplying the gross fee by a fraction the numerator of which is the
9number of spaces in the park community in a municipality and the denominator of
10which is the entire number of spaces in the park community.
AB1085, s. 19 11Section 19. 66.0435 (3) (c) 1. (intro.) of the statutes is amended to read:
AB1085,9,1812 66.0435 (3) (c) 1. (intro.) In addition to the license fee provided in pars. (a) and
13(b), each licensing authority shall collect from each mobile home unit occupying space
14or lots in a park community in the licensing authority, except from manufactured
15homes and
mobile homes that constitute improvements to real property under s.
1670.043 (1) and from recreational mobile homes and camping trailers as defined in s.
1770.111 (19) 340.01 (6m), a monthly parking municipal permit fee computed as
18follows:
AB1085, s. 20 19Section 20. 66.0435 (3) (c) 1. a. of the statutes is amended to read:
AB1085,9,2220 66.0435 (3) (c) 1. a. On January 1, the assessor shall determine the total fair
21market value of each mobile home unit in the taxation district subject to the monthly
22parking municipal permit fee.
AB1085, s. 21 23Section 21. 66.0435 (3) (c) 1. c. of the statutes is amended to read:
AB1085,9,2524 66.0435 (3) (c) 1. c. The value of each mobile home unit, determined under subd.
251. b., shall be multiplied by the general property gross tax rate, less any credit rate

1for the property tax relief credit, established on the preceding year's assessment of
2general property.
AB1085, s. 22 3Section 22. 66.0435 (3) (c) 1. d. of the statutes is amended to read:
AB1085,10,64 66.0435 (3) (c) 1. d. The total annual parking permit fee, computed under subd.
51. c., shall be divided by 12 and shall represent the monthly mobile home parking
6municipal permit fee.
AB1085, s. 23 7Section 23. 66.0435 (3) (c) 2. of the statutes is amended to read:
AB1085,10,208 66.0435 (3) (c) 2. The monthly parking municipal permit fee is applicable to
9mobile homes units moving into the tax district any time during the year. The park
10community operator shall furnish information to the tax district clerk and the
11assessor on mobile homes units added to the park community within 5 days after
12their arrival, on forms prescribed by the department of revenue. As soon as the
13assessor receives the notice of an addition of a mobile home unit to a park community,
14the assessor shall determine its fair market value and notify the clerk of that
15determination. The clerk shall equate the fair market value established by the
16assessor and shall apply the appropriate tax rate, divide the annual parking permit
17fee thus determined by 12 and notify the mobile home unit owner of the monthly fee
18to be collected from the mobile home unit owner. Liability for payment of the fee
19begins on the first day of the next succeeding month and continues for the months
20in which the mobile home unit remains in the tax district.
AB1085, s. 24 21Section 24. 66.0435 (3) (c) 3. of the statutes is amended to read:
AB1085,10,2422 66.0435 (3) (c) 3. A new monthly parking municipal permit fee and a new
23valuation shall be established each January and shall continue for that calendar
24year.
AB1085, s. 25 25Section 25. 66.0435 (3) (c) 5. and 6. of the statutes are amended to read:
AB1085,11,4
166.0435 (3) (c) 5. The monthly parking municipal permit fee shall be paid by
2the mobile home unit owner to the local taxing authority on or before the 10th of the
3month following the month for which the parking monthly municipal permit fee is
4due.
AB1085,11,125 6. The licensee of a park community is liable for the monthly parking municipal
6permit fee for any mobile home unit occupying space in the park community as well
7as the owner and occupant of the mobile home occupying space each such unit, except
8that the licensee is not liable until the licensing authority has failed, in an action
9under ch. 799, to collect the fee from the owner and occupant of the unit
. A
10municipality, by ordinance, may require the mobile home park community operator
11to collect the monthly parking municipal permit fee from the mobile home unit
12owner.
AB1085, s. 26 13Section 26. 66.0435 (3) (c) 7. of the statutes is repealed.
AB1085, s. 27 14Section 27. 66.0435 (3) (c) 8. of the statutes is amended to read:
AB1085,11,2415 66.0435 (3) (c) 8. The credit under s. 79.10 (9) (bm), as it applies to the principal
16dwelling on a parcel of taxable property, applies to the estimated fair market value
17of a mobile home unit that is the principal dwelling of the owner. The owner of the
18mobile home unit shall file a claim for the credit with the treasurer of the
19municipality in which the property is located. To obtain the credit under s. 79.10 (9)
20(bm), the owner shall attest on the claim that the mobile home unit is the owner's
21principal dwelling. The treasurer shall reduce the owner's parking monthly
22municipal
permit fee by the amount of any allowable credit. The treasurer shall
23furnish notice of all claims for credits filed under this subdivision to the department
24of revenue as provided under s. 79.10 (1m).
AB1085, s. 28 25Section 28. 66.0435 (3) (c) 9. of the statutes is created to read:
AB1085,12,3
166.0435 (3) (c) 9. No monthly municipal permit fee may be imposed on a
2financial institution, as defined in s. 69.30 (1) (b), that relates to a vacant unit that
3has been repossessed by the financial institution.
AB1085, s. 29 4Section 29. 66.0435 (3) (d) to (f) of the statutes are amended to read:
AB1085,12,65 66.0435 (3) (d) This section does not apply to a mobile home park community
6that is owned and operated by any county under the provisions of s. 59.52 (16) (b).
AB1085,12,147 (e) If a mobile home unit is permitted by local ordinance to be located outside
8of a licensed park community, the monthly parking municipal permit fee shall be
9paid by the owner of the land on which it stands, and the owner of the land shall
10comply with the reporting requirements of par. (c). The owner of the land may collect
11the fee from the owner of the mobile home unit and, on or before January 10 and on
12or before July 10, shall transmit to the taxation district all fees owed for the 6 months
13ending on the last day of the month preceding the month when the transmission is
14required.
AB1085,12,1615 (f) Nothing in this subsection prohibits the regulation by local ordinance of a
16mobile home park community.
AB1085, s. 30 17Section 30. 66.0435 (3m) of the statutes is amended to read:
AB1085,12,2118 66.0435 (3m) Park Community operator reimbursement. A park community
19operator who is required by municipal ordinance to collect the collects a monthly
20parking municipal permit fee from the mobile home a unit owner may deduct, for
21administrative expenses, 2% 2 percent of the monthly fees collected.
AB1085, s. 31 22Section 31. 66.0435 (4) (intro.) of the statutes is amended to read:
AB1085,13,223 66.0435 (4) Application for license. (intro.) Original application for mobile
24home park
a community license shall be filed with the clerk of the licensing authority.

1Applications shall be in writing, signed by the applicant and shall contain the
2following:
AB1085, s. 32 3Section 32. 66.0435 (4) (b) of the statutes is amended to read:
AB1085,13,54 66.0435 (4) (b) The location and legal description of the mobile home park
5community.
AB1085, s. 33 6Section 33. 66.0435 (4) (c) of the statutes is amended to read:
AB1085,13,77 66.0435 (4) (c) The complete plan of the park community.
AB1085, s. 34 8Section 34. 66.0435 (5) of the statutes is repealed.
AB1085, s. 35 9Section 35. 66.0435 (8) of the statutes is amended to read:
AB1085,13,1910 66.0435 (8) Distribution of fees. The licensing authority may retain 10% 10
11percent
of the monthly parking municipal permit fees collected in each month,
12without reduction for any amounts deducted under sub. (3m), to cover the cost of
13administration. The licensing authority shall pay to the school district in which the
14park community is located, within 20 days after the end of each month, such
15proportion of the remainder of the fees collected in the preceding month as the ratio
16of the most recent property tax levy for school purposes bears to the total tax levy for
17all purposes in the licensing authority. If the park community is located in more than
18one school district, each district shall receive a share in the proportion that its
19property tax levy for school purposes bears to the total school tax levy.
AB1085, s. 36 20Section 36. 66.0435 (9) of the statutes is amended to read:
AB1085,14,521 66.0435 (9) Municipalities; parking monthly municipal permit fees on mobile
22homes
and recreational vehicles. A licensing authority may assess parking
23monthly municipal permit fees at the rates under this section on mobile homes, as
24defined in s. 70.111 (19)
and recreational vehicles, as defined in s. 340.01 (48r), except
25mobile homes or recreational vehicles which that are located in campgrounds

1licensed under s. 254.47, mobile homes that constitute improvements to real
2property under s. 70.043 (1),
and mobile homes or recreational vehicles which that
3are located on land where the principal residence of the owner of the mobile home
4or recreational vehicle is located, regardless of whether the mobile home or
5recreational vehicle
is occupied during all or part of any calendar year.
AB1085, s. 37 6Section 37. 66.0809 (3) of the statutes is amended to read:
AB1085,15,187 66.0809 (3) Except as provided in subs. (4) and (5), on October 15 in each year
8notice shall be given to the owner or occupant of all lots or parcels of real estate to
9which utility service has been furnished prior to October 1 by a public utility operated
10by a town, city or village and payment for which is owing and in arrears at the time
11of giving the notice. The department in charge of the utility shall furnish the
12treasurer with a list of the lots or parcels of real estate for which utility service
13charges are in arrears, and the notice shall be given by the treasurer, unless the
14governing body of the city, village or town authorizes notice to be given directly by
15the department. The notice shall be in writing and shall state the amount of arrears,
16including any penalty assessed pursuant to the rules of the utility; that unless the
17amount is paid by November 1 a penalty of 10% 10 percent of the amount of arrears
18will be added; and that unless the arrears, with any added penalty, are paid by
19November 15, the arrears and penalty will be levied as a tax against the lot or parcel
20of real estate to which utility service was furnished and for which payment is
21delinquent. The notice may be served by delivery to either the owner or occupant
22personally, or by letter addressed to the owner or occupant at the post-office address
23of the lot or parcel of real estate. On November 16 the officer or department issuing
24the notice shall certify and file with the clerk a list of all lots or parcels of real estate,
25giving the legal description, for which notice of arrears was given and for which

1arrears remain unpaid, stating the amount of arrears and penalty. Each delinquent
2amount, including the penalty, becomes a lien upon the lot or parcel of real estate to
3which the utility service was furnished and payment for which is delinquent, and the
4clerk shall insert the delinquent amount and penalty as a tax against the lot or parcel
5of real estate. All proceedings in relation to the collection of general property taxes
6and to the return and sale of property for delinquent taxes apply to the tax if it is not
7paid within the time required by law for payment of taxes upon real estate. Under
8this subsection, if an arrearage is for utility service furnished and metered by the
9utility directly to a manufactured home or mobile home unit in a licensed
10manufactured and mobile home park community, the notice shall be given to the
11owner of the manufactured home or mobile home unit and the delinquent amount
12becomes a lien on the manufactured home or mobile home unit rather than a lien on
13the parcel of real estate on which the manufactured home or mobile home unit is
14located. A lien on a manufactured home or mobile home unit may be enforced using
15the procedures under s. 779.48 (2). This subsection does not apply to arrearages
16collected using the procedure under s. 66.0627. In this subsection, "metered" means
17the use of any method to ascertain the amount of service used or the use of a flat rate
18billing method.
AB1085, s. 38 19Section 38. 66.1019 (2) of the statutes is amended to read:
AB1085,15,2320 66.1019 (2) Manufactured building Modular home code. Ordinances enacted
21by any county, city, village or town relating to the on-site inspection of the
22installation of manufactured buildings modular homes shall conform to subch. III of
23ch. 101.
AB1085, s. 39 24Section 39. 70.043 of the statutes is amended to read:
AB1085,16,6
170.043 Mobile homes and manufactured homes. (1) A mobile home, as
2defined in s. 66.0435 (1) (d) 101.91 (10), or a manufactured home, as defined in s.
3101.91 (2)
, is an improvement to real property if it is connected to utilities and is set
4upon a foundation upon land which is owned by the mobile home or manufactured
5home
owner. In this section, a mobile home or manufactured home is "set upon a
6foundation" if it is off its wheels and is set upon some other support.
AB1085,16,11 7(2) A mobile home, as defined in s. 66.0435 (1) (d) 101.91 (10), or a
8manufactured home, as defined in s. 101.91 (2)
, is personal property if the land upon
9which it is located is not owned by the mobile home or manufactured home owner or
10if the mobile home or manufactured home is not set upon a foundation or connected
11to utilities.
AB1085, s. 40 12Section 40. 70.111 (19) (title) of the statutes is amended to read:
AB1085,16,1313 70.111 (19) (title) Camping trailers and recreational mobile homes vehicles.
AB1085, s. 41 14Section 41. 70.111 (19) (b) of the statutes is amended to read:
AB1085,16,1715 70.111 (19) (b) Mobile homes Recreational vehicles, as defined in s. 66.0435
16340.01 (48r), that are no larger than 400 square feet and that are used primarily as
17temporary living quarters for recreational, camping, travel or seasonal purposes
.
AB1085, s. 42 18Section 42. 70.112 (7) of the statutes is amended to read:
AB1085,16,2119 70.112 (7) Mobile homes and manufactured homes. Every mobile home unit,
20as defined in s. 66.0435 (1) (j), that is
subject to a monthly parking municipal permit
21fee under s. 66.0435 (3).
AB1085, s. 43 22Section 43. 71.07 (6e) (a) 5. of the statutes, as affected by 2005 Wisconsin Act
2372
, is amended to read:
AB1085,17,1524 71.07 (6e) (a) 5. "Property taxes" means real and personal property taxes,
25exclusive of special assessments, delinquent interest, and charges for service, paid

1by a claimant, and the claimant's spouse if filing a joint return, on the eligible
2veteran's or unremarried surviving spouse's principal dwelling in this state during
3the taxable year for which credit under this subsection is claimed, less any property
4taxes paid which are properly includable as a trade or business expense under
5section 162 of the Internal Revenue Code. If the principal dwelling on which the
6taxes were paid is owned by 2 or more persons or entities as joint tenants or tenants
7in common or is owned by spouses as marital property, "property taxes" is that part
8of property taxes paid that reflects the ownership percentage of the claimant, except
9that this limitation does not apply to spouses who file a joint return. If the principal
10dwelling is sold during the taxable year, the "property taxes" for the seller and buyer
11shall be the amount of the tax prorated to each in the closing agreement pertaining
12to the sale or, if not so provided for in the closing agreement, the tax shall be prorated
13between the seller and buyer in proportion to months of their respective ownership.
14"Property taxes" includes monthly parking municipal permit fees in respect to a
15principal dwelling collected under s. 66.0435 (3) (c).
AB1085, s. 44 16Section 44. 71.07 (9) (a) 3. of the statutes is amended to read:
AB1085,18,617 71.07 (9) (a) 3. "Property taxes" means real and personal property taxes,
18exclusive of special assessments, delinquent interest and charges for service, paid by
19a claimant on the claimant's principal dwelling during the taxable year for which
20credit under this subsection is claimed, less any property taxes paid which are
21properly includable as a trade or business expense under section 162 of the internal
22revenue code
Internal Revenue Code. If the principal dwelling on which the taxes
23were paid is owned by 2 or more persons or entities as joint tenants or tenants in
24common or is owned by spouses as marital property, "property taxes" is that part of
25property taxes paid that reflects the ownership percentage of the claimant. If the

1principal dwelling is sold during the taxable year the "property taxes" for the seller
2and buyer shall be the amount of the tax prorated to each in the closing agreement
3pertaining to the sale or, if not so provided for in the closing agreement, the tax shall
4be prorated between the seller and buyer in proportion to months of their respective
5ownership. "Property taxes" includes monthly parking municipal permit fees in
6respect to a principal dwelling collected under s. 66.0435 (3) (c).
AB1085, s. 45 7Section 45. 71.07 (9) (a) 4. of the statutes is amended to read:
AB1085,18,198 71.07 (9) (a) 4. "Rent constituting property taxes" means 25% 25 percent of rent
9if heat is not included, or 20% 20 percent of rent if heat is included, paid during the
10taxable year for which credit is claimed under this subsection, at arm's length, for
11the use of a principal dwelling and contiguous land, excluding any payment for
12domestic, food, medical or other services which are unrelated to use of the dwelling
13as housing, less any rent paid that is properly includable as a trade or business
14expense under the internal revenue code. "Rent" includes space rental paid to a
15landlord for parking a mobile home or manufactured home. Rent shall be
16apportioned among the occupants of a principal dwelling according to their
17respective contribution to the total amount of rent paid. "Rent" does not include rent
18paid for the use of housing which was exempt from property taxation, except housing
19for which payments in lieu of taxes were made under s. 66.1201 (22).
AB1085, s. 46 20Section 46. 71.52 (2) of the statutes is amended to read:
AB1085,19,1821 71.52 (2) "Gross rent" means rental paid at arm's length, solely for the right
22of occupancy of a homestead. "Gross rent" does not include, whether expressly set
23out in the rental agreement or not, charges for any medical services; other personal
24services such as laundry, transportation, counseling, grooming, recreational and
25therapeutic services; shared living expenses, including but not limited to food,

1supplies and utilities unless utility payments are included in the gross rent paid to
2the landlord; and food furnished by the landlord as a part of the rental agreement.
3"Gross rent" includes the rental paid to a landlord for parking of a mobile home or
4manufactured home
, exclusive of any charges for food furnished by the landlord as
5a part of the rental agreement, plus parking monthly municipal permit fees paid
6under s. 66.0435 (3) (c) for a rented mobile home or manufactured home. If a
7homestead is an integral part of a multipurpose or multidwelling building, "gross
8rent" is the percentage of the gross rent on that part of the multipurpose or
9multidwelling building occupied by the household as a principal residence plus the
10same percentage of the gross rent on the land surrounding it, not exceeding one acre,
11that is reasonably necessary for use of the multipurpose or multidwelling building
12as a principal residence, except as the limitations under s. 71.54 (2) (b) apply. If the
13homestead is part of a farm, "gross rent" is the rent on up to 120 acres of the land
14contiguous to the claimant's principal residence plus the rent on all improvements
15to real property on that land, except as the limitations under s. 71.54 (2) (b) apply.
16If a claimant and persons who are not members of the claimant's household reside
17in a homestead, the claimant's "gross rent" is the gross rent paid by the claimant to
18the landlord for the homestead.
AB1085, s. 47 19Section 47. 71.52 (7) of the statutes is amended to read:
AB1085,21,1720 71.52 (7) "Property taxes accrued" means real or personal property taxes or
21monthly parking municipal permit fees under s. 66.0435 (3) (c), exclusive of special
22assessments, delinquent interest and charges for service, levied on a homestead
23owned by the claimant or a member of the claimant's household. "Real or personal
24property taxes" means those levied under ch. 70, less the tax credit, if any, afforded
25in respect of such property by s. 79.10. If a homestead is owned by 2 or more persons

1or entities as joint tenants or tenants in common or is owned as marital property or
2survivorship marital property and one or more such persons, entities or owners is not
3a member of the claimant's household, property taxes accrued is that part of property
4taxes accrued levied on such homestead, reduced by the tax credit under s. 79.10,
5that reflects the ownership percentage of the claimant and the claimant's household,
6except that if a homestead is owned by 2 or more natural persons or if 2 or more
7natural persons have an interest in a homestead, one or more of whom is not a
8member of the claimant's household, and the claimant has a present interest, as that
9term is used in s. 700.03 (1), in the homestead and is required by the terms of a will
10that transferred the homestead or interest in the homestead to the claimant to pay
11the entire amount of property taxes levied on the homestead, property taxes accrued
12is property taxes accrued levied on such homestead, reduced by the tax credit under
13s. 79.10. A marital property agreement or unilateral statement under ch. 766 has
14no effect in computing property taxes accrued for a person whose homestead is not
15the same as the homestead of that person's spouse. For purposes of this subsection,
16property taxes are "levied" when the tax roll is delivered to the local treasurer for
17collection. If a homestead is sold or purchased during the calendar year of the levy,
18the property taxes accrued for the seller and the buyer are the amount of the tax levy
19prorated to each in proportion to the periods of time each both owned and occupied
20the homestead during the year to which the claim relates. The seller may use the
21closing agreement pertaining to the sale of the homestead, the property tax bill for
22the year before the year to which the claim relates or the property tax bill for the year
23to which the claim relates as the basis for computing property taxes accrued, but
24those taxes are allowable only for the portion of the year during which the seller
25owned and occupied the sold homestead. If a household owns and occupies 2 or more

1homesteads in the same calendar year, property taxes accrued is the sum of the
2prorated property taxes accrued attributable to the household for each of such
3homesteads. If the household owns and occupies the homestead for part of the
4calendar year and rents a homestead for part of the calendar year, it may include both
5the proration of taxes on the homestead owned and rent constituting property taxes
6accrued with respect to the months the homestead is rented in computing the amount
7of the claim under s. 71.54 (1). If a homestead is an integral part of a multipurpose
8or multidwelling building, property taxes accrued are the percentage of the property
9taxes accrued on that part of the multipurpose or multidwelling building occupied
10by the household as a principal residence plus that same percentage of the property
11taxes accrued on the land surrounding it, not exceeding one acre, that is reasonably
12necessary for use of the multipurpose or multidwelling building as a principal
13residence, except as the limitations of s. 71.54 (2) (b) apply. If the homestead is part
14of a farm, property taxes accrued are the property taxes accrued on up to 120 acres
15of the land contiguous to the claimant's principal residence and include the property
16taxes accrued on all improvements to real property located on such land, except as
17the limitations of s. 71.54 (2) (b) apply.
AB1085, s. 48 18Section 48. 77.51 (4) (b) 7. of the statutes is amended to read:
AB1085,21,2419 77.51 (4) (b) 7. For the sale of a manufactured building modular home, as
20defined in s. 101.71 (6), or a manufactured home, as defined in s. 101.91 (2); at the
21retailer's option, except that after a retailer chooses an option, the retailer may not
22use the other option for other sales without the department's written approval; either
2335% 35 percent of the gross receipts or an amount equal to the gross receipts minus
24the cost of the materials that become an ingredient or component part of the building.
AB1085, s. 49 25Section 49. 77.51 (13) (am) of the statutes is amended to read:
AB1085,22,4
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, trailer,
3semitrailer, all-terrain vehicle or boat registered or titled, or required to be
4registered or titled, under the laws of this state or of the United States.
AB1085, s. 50 5Section 50. 77.51 (15) (b) 6. of the statutes is amended to read:
AB1085,22,116 77.51 (15) (b) 6. For the sale of a manufactured building modular home, as
7defined in s. 101.71 (6), or a manufactured home, as defined in s. 101.91 (2); at the
8retailer's option, except that after a retailer chooses an option, the retailer may not
9use the other option for other sales without the department's written approval; either
1035% 35 percent of the sales price or an amount equal to the sales price minus the cost
11of the materials that become an ingredient or component part of the building.
AB1085, s. 51 12Section 51. 77.52 (2) (a) 1. of the statutes is amended to read:
AB1085,23,813 77.52 (2) (a) 1. The furnishing of rooms or lodging to transients by hotelkeepers,
14motel operators and other persons furnishing accommodations that are available to
15the public, irrespective of whether membership is required for use of the
16accommodations. In this subdivision, "transient" means any person residing for a
17continuous period of less than one month in a hotel, motel or other furnished
18accommodations available to the public. In this subdivision, "hotel" or "motel" means
19a building or group of buildings in which the public may obtain accommodations for
20a consideration, including, without limitation, such establishments as inns, motels,
21tourist homes, tourist houses or courts, lodging houses, rooming houses, summer
22camps, apartment hotels, resort lodges and cabins and any other building or group
23of buildings in which accommodations are available to the public, except
24accommodations, including mobile homes as defined in s. 66.0435 (1) (d) 101.91 (10),
25manufactured homes as defined in s. 101.91 (2), and recreational vehicles as defined

1in s. 340.01 (48r)
, rented for a continuous period of more than one month and
2accommodations furnished by any hospitals, sanatoriums, or nursing homes, or by
3corporations or associations organized and operated exclusively for religious,
4charitable or educational purposes provided that no part of the net earnings of such
5corporations and associations inures to the benefit of any private shareholder or
6individual. In this subdivision, "one month" means a calendar month or 30 days,
7whichever is less, counting the first day of the rental and not counting the last day
8of the rental.
AB1085, s. 52 9Section 52. 77.53 (17) of the statutes is amended to read:
AB1085,23,1810 77.53 (17) This section does not apply to tangible personal property purchased
11outside this state, other than motor vehicles, boats, snowmobiles, mobile homes not
12exceeding 45 feet in length
recreational vehicles, trailers, semitrailers, all-terrain
13vehicles and airplanes registered or titled or required to be registered or titled in this
14state, which is brought into this state by a nondomiciliary for the person's own
15storage, use or other consumption while temporarily within this state when such
16property is not stored, used or otherwise consumed in this state in the conduct of a
17trade, occupation, business or profession or in the performance of personal services
18for wages or fees.
Loading...
Loading...