AB939,18,113 (f) Coordinate specialized transportation services, as defined in s. 85.21 (2) (g),
4for residents who reside within the jurisdictional area and who are disabled or aged
560 or older, including services funded under 42 USC 3001 to 3057n, 42 USC 5001, and
642 USC 5011 (b), under ss. 49.43 to 49.499 and 85.21, and under other public funds
7administered by the county. An authority may contract with a county that is a
8participating political subdivision for the authority to provide specialized
9transportation services, but an authority is not an eligible applicant under s. 85.21
10(2) (e) and may not receive payments directly from the department of transportation
11under s. 85.21.
AB939,18,1412 (g) Acquire, own, hold, use, lease as lessor or lessee, sell or otherwise dispose
13of, mortgage, pledge, or grant a security interest in any real or personal property or
14service.
AB939,18,1615 (h) Acquire property by condemnation using the procedure under s. 32.05 for
16the purposes set forth in this section.
AB939,18,2317 (i) Enter upon any state, county, or municipal street, road, or alley, or any public
18highway for the purpose of installing, maintaining, and operating the authority's
19facilities. Whenever the work is to be done in a state, county, or municipal highway,
20street, road, or alley, the public authority having control thereof shall be duly
21notified, and the highway, street, road, or alley shall be restored to as good a condition
22as existed before the commencement of the work with all costs incident to the work
23to be borne by the authority.
AB939,18,2524 (j) Fix, maintain, and revise fees, rates, rents, and charges for functions,
25facilities, and services provided by the authority.
AB939,19,2
1(k) Make, and from time to time amend and repeal, bylaws, rules, and
2regulations to carry into effect the powers and purposes of the authority.
AB939,19,33 (L) Sue and be sued in its own name.
AB939,19,44 (m) Have and use a corporate seal.
AB939,19,75 (n) Employ agents, consultants, and employees, engage professional services,
6and purchase such furniture, stationery, and other supplies and materials as are
7reasonably necessary to perform its duties and exercise its powers.
AB939,19,98 (o) Incur debts, liabilities, or obligations including the borrowing of money and
9the issuance of bonds under subs. (6) and (9).
AB939,19,1310 (p) Invest any funds held in reserve or sinking funds, or any funds not required
11for immediate disbursement, including the proceeds from the sale of any bonds, in
12such obligations, securities, and other investments as the authority deems proper in
13accordance with s. 66.0603 (1m).
AB939,19,1514 (q) Do and perform any acts and things authorized by this section under,
15through, or by means of an agent or by contracts with any person.
AB939,19,1816 (r) Exercise any other powers that the board of directors considers necessary
17and convenient to effectuate the purposes of the authority, including providing for
18passenger safety.
AB939,20,419 (s) Impose, by the adoption of a resolution by the board of directors, the taxes
20under subch. V of ch. 77 in the authority's participating political subdivisions. With
21respect to any county, other than a county containing a 1st class city, that is a
22participating political subdivision, the taxes authorized under this paragraph may
23not be imposed in any municipality within the county that is not a participating
24political subdivision of the authority. If an authority adopts a resolution to impose
25the taxes, it shall deliver a certified copy of the resolution to the department of

1revenue at least 120 days before its effective date. The authority may, by adoption
2of a resolution by the board of directors, repeal the imposition of taxes under subch.
3V of ch. 77 and shall deliver a certified copy of the repeal resolution to the department
4of revenue at least 120 days before its effective date.
AB939,20,9 5(4) Limitations on authority powers. (a) Notwithstanding sub. (3) (a), (b), (c),
6(d), (q), and (r), no authority, and no public or private organization with which an
7authority has contracted for services, may provide service outside the jurisdictional
8area of the authority unless the authority receives financial support for the service
9under a contract with a public or other private organization for the service.
AB939,20,1810 (b) Whenever the proposed operations of an authority would be competitive
11with the operations of a common carrier in existence prior to the time the authority
12commences operations, the authority shall coordinate proposed operations with the
13common carrier to eliminate adverse financial impact for the carrier. This
14coordination may include route overlapping, transfers, transfer points, schedule
15coordination, joint use of facilities, lease of route service, and acquisition of route and
16corollary equipment. If this coordination does not result in mutual agreement, the
17proposals of the authority and the common carrier shall be submitted to the
18department of transportation for arbitration.
AB939,20,2119 (c) In exercising its powers under sub. (3), an authority shall consider any plan
20of a metropolitan planning organization under 23 USC 134 that covers any portion
21of the authority's jurisdictional area.
AB939,20,25 22(5) Authority obligations to employees of county mass transportation
23systems.
(a) An authority acquiring a comprehensive unified local transportation
24system shall assume all of the employer's obligations under any contract between the
25employees and management of the system to the extent allowed by law.
AB939,21,11
1(b) An authority acquiring, constructing, controlling, or operating a
2comprehensive unified local transportation system shall negotiate an agreement
3with the representative of the labor organization, notwithstanding s. 111.70 (2), (3),
4and (6), that covers the employees affected by the acquisition, construction, control,
5or operation to protect the interests of employees affected. This agreement shall
6include all of the provisions identified in s. 59.58 (4) (b) 1. to 8. and may include
7provisions identified in s. 59.58 (4) (c). An affected employee has all the rights and
8the same status under subch. IV of ch. 111 that her or she enjoyed immediately before
9the acquisition, construction, control, or operation and may not be required to serve
10a probationary period if he or she attained permanent status before the acquisition,
11construction, control, or operation.
AB939,21,1312 (c) In all negotiations under this subsection, a senior executive officer of the
13authority shall be a member of the authority's negotiating body.
AB939,21,18 14(6) Bonds; generally. (a) An authority may issue bonds, the principal and
15interest on which are payable exclusively from all or a portion of any revenues
16received by the authority. The authority may secure its bonds by a pledge of any
17income or revenues from any operations, rent, aids, grants, subsidies, contributions,
18or other source of moneys whatsoever.
AB939,21,2219 (b) An authority may issue bonds in such principal amounts as the authority
20deems necessary. Except with respect to refunding bonds under sub. (9), bond
21proceeds may be used only for capital expenditures related to the acquisition of
22transit system equipment having a useful life of at least 5 years.
AB939,21,2523 (c) 1. Neither the members of the board of directors of an authority nor any
24person executing the bonds is personally liable on the bonds by reason of the issuance
25of the bonds.
AB939,22,5
12. The bonds of an authority are not a debt of the participating political
2subdivisions. Neither the participating political subdivisions nor the state are liable
3for the payment of the bonds. The bonds of any authority shall be payable only out
4of funds or properties of the authority. The bonds of the authority shall state the
5restrictions contained in this paragraph on the face of the bonds.
AB939,22,16 6(7) Issuance of bonds. (a) Bonds of an authority shall be authorized by
7resolution of the board of directors. The bonds may be issued under such a resolution
8or under a trust indenture or other security instrument. The bonds may be issued
9in one or more series and may be in the form of coupon bonds or registered bonds
10under s. 67.09. The bonds shall bear the dates, mature at the times, bear interest
11at the rates, be in the denominations, have the rank or priority, be executed in the
12manner, be payable in the medium of payment, at the places, and be subject to the
13terms of redemption, with or without premium, as the resolution, trust indenture,
14or other security instrument provides. Bonds of an authority are issued for an
15essential public and governmental purpose and are public instrumentalities and,
16together with interest and income, are exempt from taxes.
AB939,22,1817 (b) The authority may sell the bonds at public or private sales at the price or
18prices determined by the authority.
AB939,22,2219 (c) If an officer whose signatures appear on any bonds or coupons ceases to be
20an officer of the authority before the delivery of such obligations, the officer's
21signature shall, nevertheless, be valid for all purposes as if the officer had remained
22in office until delivery of the bonds.
AB939,22,24 23(8) Covenants. An authority may do all of the following in connection with the
24issuance of bonds:
AB939,22,2525 (a) Covenant as to the use of any or all of its property, real or personal.
AB939,23,2
1(b) Redeem the bonds, or covenant for the redemption of the bonds, and provide
2the terms and conditions of the redemption.
AB939,23,93 (c) Covenant as to charge fees, rates, rents, and charges sufficient to meet
4operating and maintenance expenses, renewals, and replacements of any
5transportation system, principal and debt service on bonds, creation and
6maintenance of any reserves required by a bond resolution, trust indenture, or other
7security instrument and to provide for any margins or coverages over and above debt
8service on the bonds that the board of directors considers desirable for the
9marketability of the bonds.
AB939,23,1410 (d) Covenant as to the events of default on the bonds and the terms and
11conditions upon which the bonds shall become or may be declared due before
12maturity, as to the terms and conditions upon which this declaration and its
13consequences may be waived, and as to the consequences of default and the remedies
14of bondholders.
AB939,23,1715 (e) Covenant as to the mortgage or pledge of, or the grant of a security interest
16in, any real or personal property and all or any part of the revenues of the authority
17to secure the payment of bonds, subject to any agreements with the bondholders.
AB939,23,2018 (f) Covenant as to the custody, collection, securing, investment, and payment
19of any revenues, assets, moneys, funds, or property with respect to which the
20authority may have any rights or interest.
AB939,23,2321 (g) Subject to sub. (6) (b), covenant as to the purposes to which the proceeds
22from the sale of any bonds may be applied, and as to the pledge of such proceeds to
23secure the payment of the bonds.
AB939,24,3
1(h) Covenant as to limitations on the issuance of any additional bonds, the
2terms upon which additional bonds may be issued and secured, and the refunding
3of outstanding bonds.
AB939,24,54 (i) Covenant as to the rank or priority of any bonds with respect to any lien or
5security.
AB939,24,96 (j) Covenant as to the procedure by which the terms of any contract with or for
7the benefit of the holders of bonds may be amended or abrogated, the amount of
8bonds, the holders of which must consent thereto, and the manner in which such
9consent may be given.
AB939,24,1210 (k) Covenant as to the custody and safekeeping of any of its properties or
11investments, the insurance to be carried on the property or investments and the use
12and disposition of insurance proceeds.
AB939,24,1513 (L) Covenant as to the vesting in one or more trustees, within or outside the
14state, of those properties, rights, powers, and duties in trust as the authority
15determines.
AB939,24,1816 (m) Covenant as to the appointing of, and providing for the duties and
17obligations of, one or more paying agent or other fiduciaries within or outside the
18state.
AB939,24,2119 (n) Make all other covenants and do any act that may be necessary or
20convenient or desirable in order to secure its bonds, or in the absolute discretion of
21the authority, tend to make the bonds more marketable.
AB939,24,2522 (o) Execute all instruments necessary or convenient in the exercise of the
23powers granted under this section or in the performance of covenants or duties,
24which may contain such covenants and provisions, as a purchaser of the bonds of the
25authority may reasonably require.
AB939,25,12
1(9) Refunding bonds. An authority may issue refunding bonds for the purpose
2of paying any of its bonds at or prior to maturity or upon acceleration or redemption.
3An authority may issue refunding bonds at such time prior to the maturity or
4redemption of the refunded bonds as the authority deems to be in the public interest.
5The refunding bonds may be issued in sufficient amounts to pay or provide the
6principal of the bonds being refunded, together with any redemption premium on the
7bonds, any interest accrued or to accrue to the date of payment of the bonds, the
8expenses of issue of the refunding bonds, the expenses of redeeming the bonds being
9refunded, and such reserves for debt service or other capital or current expenses from
10the proceeds of such refunding bonds as may be required by the resolution, trust
11indenture, or other security instruments. To the extent applicable, refunding bonds
12are subject to subs. (7) and (8).
AB939,25,14 13(10) Bonds eligible for investment. (a) Any of the following may invest funds,
14including capital in their control or belonging to them, in bonds of the authority:
AB939,25,1515 1. Public officers and agencies of the state.
AB939,25,1616 2. Political subdivisions.
AB939,25,1717 3. Insurance companies.
AB939,25,1818 4. Trust companies.
AB939,25,1919 5. Banks.
AB939,25,2020 6. Savings banks.
AB939,25,2121 7. Savings and loan associations.
AB939,25,2222 8. Investment companies.
AB939,25,2323 9. Personal representatives.
AB939,25,2424 10. Trustees.
AB939,25,2525 11. Other fiduciaries not listed in this paragraph.
AB939,26,4
1(b) The authority's bonds are securities that may be deposited with and
2received by any officer or agency of the state or any political subdivision for any
3purpose for which the deposit of bonds or obligations of the state or any political
4subdivision is authorized by law.
AB939,26,12 5(11) Budgets; rates and charges; audit. The board of directors of an authority
6shall annually prepare a budget for the authority. Rates and other charges received
7by the authority shall be used only for the general expenses and capital expenditures
8of the authority, to pay interest, amortization, and retirement charges on bonds, and
9for specific purposes of the authority and may not be transferred to any political
10subdivision. The authority shall maintain an accounting system in accordance with
11generally accepted accounting principles and shall have its financial statements and
12debt covenants audited annually by an independent certified public accountant.
AB939,26,14 13(12) Withdrawal from authority. (a) A participating political subdivision may
14withdraw from an authority if all of the following conditions are met:
AB939,26,2015 1. The governing body of the political subdivision adopts a resolution by a
16majority vote of the members of the governing body requesting withdrawal of the
17political subdivision from the authority and the resolution is ratified by the electors
18at a referendum held in the political subdivision following the same procedure
19specified in sub. (2) (d) 2. except that the referendum question need not include any
20tax rate.
AB939,26,2221 2. The political subdivision has paid, or made provision for the payment of, all
22obligations of the political subdivision to the authority.
AB939,27,223 3. Any tax authorized under sub. (3) (s) that is levied by the authority within
24the political subdivision continues to be levied for the period of time for which the
25authority has authorized the tax in a resolution imposing the tax under sub. (3) (s)

1if such a resolution specifies a time period for the tax or until the effective date of a
2tax repeal resolution under sub. (3) (s), whichever occurs first.
AB939,27,73 (b) If a political subdivision has withdrawn from an authority as provided in
4par. (a), the political subdivision shall continue to receive transportation services
5from the authority, in the same manner and to the same extent as those provided
6prior to the withdrawal, for so long as the tax continues to be levied as provided in
7par. (a) 3.
AB939,27,128 (c) If a political subdivision has withdrawn from an authority as provided in
9par. (a), the articles of incorporation of the authority shall be amended to reflect the
10withdrawal of the political subdivision and this amendment shall be filed and
11published, in the same manner as a resolution, by the withdrawing political
12subdivision and each participating political subdivision.
AB939,27,1413 (d) Withdrawal of a political subdivision from an authority is subject to the
14resolution provisions specified in sub. (2) (c) 11.
AB939,28,3 15(13) Dissolution of authority. An authority may be dissolved if the governing
16bodies of a majority of the participating political subdivisions adopt resolutions, by
17a majority vote of the members of each governing body, recommending the
18dissolution of the authority. Dissolution of an authority is subject to the resolution
19provisions specified in sub. (2) (c) 11. Dissolution of an authority may not occur until
20all outstanding indebtedness of the authority has been paid and all unexpended
21funds returned to the participating political subdivisions that supplied them, or until
22adequate provision has been made for the outstanding indebtedness or unexpended
23funds. An authority may not be dissolved so long as it has bonds outstanding, unless
24provision for full payment of such bonds, by escrow or otherwise, has been made
25pursuant to the terms of the bonds or the resolution, trust indenture, or security

1instrument securing the bonds. The authority shall notify the department of
2revenue of the authority's dissolution at least 120 days before the dissolution's
3effective date.
AB939,28,13 4(14) Limitation on authority funding source. A political subdivision may
5make an initial contribution of funds to an authority at the time the authority is
6formed or at the time the political subdivision joins an existing authority. Thereafter,
7no participating political subdivision may use any locally generated revenue,
8including property taxes or sales taxes other than those authorized under sub. (2) (c)
910., for purposes of funding any transit system, including to transfer additional
10funds to the authority. This subsection does not apply to any transit or program aids
11that may be available to a participating political subdivision from the federal
12government or the department of transportation for transfer to, use by, or the benefit
13of the authority.
AB939,28,18 14(15) Other statutes. Except as provided in sub. (14), this section does not limit
15the powers of political subdivisions to enter into intergovernmental cooperation or
16contracts or to establish separate legal entities under s. 66.0301 or 66.1021 or any
17other applicable law, or otherwise to carry out their powers under applicable
18statutory provisions. Section 66.0803 (2) does not apply to an authority.
AB939, s. 11 19Section 11. 67.01 (5) of the statutes is amended to read:
AB939,29,220 67.01 (5) "Municipality" means any of the following which is authorized to levy
21a tax: a county, city, village, town, school district, board of park commissioners,
22technical college district, metropolitan sewerage district created under ss. 200.01 to
23200.15 or 200.21 to 200.65, town sanitary district under subch. IX of ch. 60, transit
24authority created under s. 66.1039,
public inland lake protection and rehabilitation
25district established under s. 33.23, 33.235, or 33.24 , and any other public body

1empowered to borrow money and issue obligations to repay the money out of public
2funds or revenues. "Municipality" does not include the state.
AB939, s. 12 3Section 12. 70.11 (2) of the statutes, as affected by 2007 Wisconsin Act 20, is
4amended to read:
AB939,29,195 70.11 (2) Municipal property and property of certain districts, exception.
6Property owned by any county, city, village, town, school district, technical college
7district, public inland lake protection and rehabilitation district, metropolitan
8sewerage district, municipal water district created under s. 198.22, joint local water
9authority created under s. 66.0823, transit authority created under s. 66.1039,
10long-term care district under s. 46.2895 or town sanitary district; lands belonging
11to cities of any other state used for public parks; land tax-deeded to any county or
12city before January 2; but any residence located upon property owned by the county
13for park purposes that is rented out by the county for a nonpark purpose shall not
14be exempt from taxation. Except as to land acquired under s. 59.84 (2) (d), this
15exemption shall not apply to land conveyed after August 17, 1961, to any such
16governmental unit or for its benefit while the grantor or others for his or her benefit
17are permitted to occupy the land or part thereof in consideration for the conveyance.
18Leasing the property exempt under this subsection, regardless of the lessee and the
19use of the leasehold income, does not render that property taxable.
AB939, s. 13 20Section 13. 71.26 (1) (b) of the statutes, as affected by 2007 Wisconsin Act 20,
21is amended to read:
AB939,30,222 71.26 (1) (b) Political units. Income received by the United States, the state
23and all counties, cities, villages, towns, school districts, technical college districts,
24joint local water authorities created under s. 66.0823, transit authorities created

1under s. 66.1039,
long-term care districts under s. 46.2895 or other political units
2of this state.
AB939, s. 14 3Section 14. Chapter 77 (title) of the statutes is amended to read:
AB939,30,174 Chapter 77
5 TAXATION OF FOREST CROPLANDS;
6 REAL ESTATE TRANSFER FEES;
7 SALES AND USE TAXES;
8 COUNTY, transit authority,
9 AND SPECIAL DISTRICT SALES AND
10 USE TAXES; MANAGED FOREST LAND;
11 RECYCLING SURCHARGE;
12 LOCAL FOOD AND BEVERAGE TAX;
13 LOCAL RENTAL CAR TAX;
14 PREMIER RESORT AREA TAXES;
15 STATE RENTAL VEHICLE FEE;
16 DRY CLEANING FEES;
17 REGIONAL TRANSIT AUTHORITY FEE
AB939, s. 15 18Section 15. 77.54 (9a) (er) of the statutes is created to read:
AB939,30,1919 77.54 (9a) (er) Any transit authority created under s. 66.1039.
AB939, s. 16 20Section 16. Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes
21is amended to read:
AB939,30,2222 Chapter 77
AB939,31,223 SUBCHAPTER V
24 COUNTY, transit

1authority,
AND SPECIAL DISTRICT
2 SALES AND USE TAXES
AB939, s. 17 3Section 17. 77.708 of the statutes is created to read:
AB939,31,10 477.708 Adoption by resolution; transit authority. (1) A transit authority
5created under s. 66.1039, by resolution under s. 66.1039 (3) (s), may impose a sales
6tax and a use tax under this subchapter at a rate not to exceed 0.5 percent of the gross
7receipts or sales price or, if lower, not to exceed the maximum rate established by
8resolution under s. 66.1039 (2) (c) 10. Those taxes may be imposed only in their
9entirety. The resolution shall be effective on the first day of the first calendar quarter
10that begins at least 120 days after the adoption of the resolution.
AB939,31,16 11(2) Retailers and the department of revenue may not collect a tax under sub.
12(1) for any transit authority created under s. 66.1039 after the calendar quarter
13during which the transit authority adopts a repeal resolution under s. 66.1039 (3) (s)
14or dissolves as provided under s. 66.1039 (13), except that the department of revenue
15may collect from retailers taxes that accrued before such calendar quarter and fees,
16interest, and penalties that relate to those taxes.
AB939, s. 18 17Section 18. 77.71 (intro.) of the statutes is amended to read:
AB939,31,22 1877.71 Imposition of county, transit authority, and special district sales
19and use taxes.
(intro.) Whenever a county sales and use tax ordinance is adopted
20under s. 77.70, a transit authority resolution is adopted under s. 77.708, or a special
21district resolution is adopted under s. 77.705 or 77.706, the following taxes are
22imposed:
AB939, s. 19 23Section 19. 77.71 (1) of the statutes is amended to read:
AB939,32,824 77.71 (1) For the privilege of selling, leasing, or renting tangible personal
25property and for the privilege of selling, performing, or furnishing services a sales

1tax is imposed upon retailers at the rate of 0.5% in the case of a county tax, at the
2rate under s. 77.708 in the case of a transit authority tax,
or at the rate under s.
377.705 or 77.706 in the case of a special district tax of the gross receipts from the sale,
4lease, or rental of tangible personal property, except property taxed under sub. (4),
5sold, leased, or rented at retail in the county or, special district, or transit authority's
6jurisdictional area,
or from selling, performing, or furnishing services described
7under s. 77.52 (2) in the county or, special district, or transit authority's jurisdictional
8area
.
AB939, s. 20 9Section 20. 77.71 (2) of the statutes is amended to read:
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