SB446, s. 306 22Section 306. 77.73 (3) of the statutes is created to read:
SB446,115,523 77.73 (3) Counties and special districts have jurisdiction to impose the taxes
24under this subchapter on retailers who file an application under s. 77.52 (7) or who
25register under s. 77.53 (9) or (9m), regardless of whether such retailers are engaged

1in business in the county or special district, as provided in s. 77.51 (13g). A retailer
2who files an application under s. 77.52 (7) or who registers under s. 77.53 (9) or (9m)
3shall collect, report, and remit to the department the taxes imposed under this
4subchapter for all counties and special districts that have an ordinance or resolution
5imposing the taxes under this subchapter.
SB446, s. 307 6Section 307. 77.75 of the statutes is amended to read:
SB446,115,12 777.75 Reports. Every person subject to county or special district sales and use
8taxes shall, for each reporting period, record that person's sales made in the county
9or special district that has imposed those taxes separately from sales made
10elsewhere in this state and file a report of the measure of the county or special district
11sales and use taxes and the tax due thereon separately
as prescribed by the
12department of revenue
.
SB446, s. 308 13Section 308. 77.77 (1) of the statutes is renumbered 77.77 (1) (a) and amended
14to read:
SB446,115,2415 77.77 (1) (a) The gross receipts sales price from services subject to the tax under
16s. 77.52 (2) are not or the lease, rental, or license of tangible personal property, and
17property and items specified under s. 77.52 (1) (b) and (c), is
subject to the taxes under
18this subchapter, and the incremental amount of tax caused by a rate increase
19applicable to those services, leases, rentals, or licenses is not due, if those services
20are billed to the customer and paid for before
beginning with the first billing period
21starting on or after
the effective date of the county ordinance, special district
22resolution, or rate increase, regardless of whether the service is furnished or the
23property or item is leased, rented, or licensed
to the customer before or after that
24date.
SB446, s. 309 25Section 309. 77.77 (1) (b) of the statutes is created to read:
SB446,116,9
177.77 (1) (b) The sales price from services subject to the tax under s. 77.52 (2)
2or the lease, rental, or license of tangible personal property, and property and items
3specified under s. 77.52 (1) (b) and (c), is not subject to the taxes under this
4subchapter, and a decrease in the tax rate imposed under this subchapter on those
5services first applies, beginning with bills rendered on or after the effective date of
6the repeal or sunset of a county ordinance or special district resolution imposing the
7tax or other rate decrease, regardless of whether the service is furnished or the
8property or item is leased, rented, or licensed to the customer before or after that
9date.
SB446, s. 310 10Section 310. 77.77 (2) of the statutes is repealed.
SB446, s. 311 11Section 311. 77.785 (1) of the statutes is amended to read:
SB446,116,1412 77.785 (1) All retailers shall collect and report the taxes under this subchapter
13on the gross receipts sales price from leases and rentals of property or items and
14property under s. 77.52 (1) (b) and (c)
under s. 77.71 (4).
SB446, s. 312 15Section 312. 77.785 (2) of the statutes, as affected by 2007 Wisconsin Act 11,
16is amended to read:
SB446,116,2217 77.785 (2) Prior to registration or titling, a retailer of a boat, all-terrain vehicle,
18trailer and semi-trailer dealers and licensed
aircraft, motor vehicle, manufactured
19home, as defined in s. 101.91 (2), or recreational vehicle, as defined in s. 340.01 (48r),
20and snowmobile dealers shall collect the taxes under this subchapter on sales of
21items under s. 77.71 (4). The dealer retailer shall remit those taxes to the
22department of revenue along with payments of the taxes under subch. III.
SB446, s. 313 23Section 313. 77.98 of the statutes is amended to read:
SB446,117,5 2477.98 Imposition. A local exposition district under subch. II of ch. 229 may
25impose a tax on the retail sale, except sales for resale, within the district's

1jurisdiction under s. 229.43 of products that are subject to a tax under s. 77.54 (20)
2(c) 1. to 3. and not
candy, as defined in s. 77.51 (1fm), prepared food, as defined in s.
377.51 (10m), and soft drinks, as defined in s. 77.51 (17w), unless
exempt from the
4sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9), (9a) or (20) (c) 5., (20n) (b) and (c),
5and (20r).
SB446, s. 314 6Section 314. 77.981 of the statutes is amended to read:
SB446,117,15 777.981 Rate. The tax under s. 77.98 is imposed on the sale of taxable products
8at the rate of 0.25% of the gross receipts sales price, except that the district, by a vote
9of a majority of the authorized members of its board of directors, may impose the tax
10at the rate of 0.5% of the gross receipts sales price. A majority of the authorized
11members of the district's board may vote that, if the balance in a special debt service
12reserve fund of the district is less than the requirement under s. 229.50 (5), the tax
13rate under this subchapter is 0.5%. The 0.5% rate shall be effective on the next
14January 1, April 1, July 1 or October 1, and this tax is irrepealable if any bonds issued
15by the district and secured by the special debt service reserve fund are outstanding.
SB446, s. 315 16Section 315. 77.982 (2) of the statutes, as affected by 2007 Wisconsin Act 20,
17is repealed and recreated to read:
SB446,117,2218 77.982 (2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (4),
19(13), (14), (18), and (19), 77.53 (1b), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60,
2077.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes under
21subch. III, apply to the tax under this subchapter. Section 77.73, as it applies to the
22taxes under subch. V, applies to the tax under this subchapter.
SB446, s. 316 23Section 316. 77.99 of the statutes is amended to read:
SB446,118,10 2477.99 Imposition. A local exposition district under subch. II of ch. 229 may
25impose a tax at the rate of 3% of the gross receipts sales price on the rental, but not

1for rerental and not for rental as a service or repair replacement vehicle, within the
2district's jurisdiction under s. 229.43, of Type 1 automobiles, as defined in s. 340.01
3(4) (a), by establishments primarily engaged in short-term rental of passenger cars
4without drivers, for a period of 30 days or less, unless the sale is exempt from the sales
5tax under s. 77.54 (1), (4), (7) (a), (7m), (9) or (9a). If the state makes a payment under
6s. 229.50 (7) to a district's special debt service reserve fund, a majority of the district's
7authorized board of directors may vote to increase the tax rate under this subchapter
8to 4%. A resolution to adopt the taxes imposed under this section, or an increase in
9the tax rate, shall be effective on the first January 1, April 1, July 1, or October 1
10following the adoption of the resolution or tax increase.
SB446, s. 317 11Section 317. 77.991 (2) of the statutes is amended to read:
SB446,118,1812 77.991 (2) Sections 77.51 (4) (a), (b) 1., 2., and 4., (c) 1. to 3. and (d) and (14) (a)
13to (f), (j) and (k), 77.52 (1b), (4), (6), (13), (14), and (18), 77.53 (1b), 77.58 (1) to (5) and
14(7), 77.59, 77.60, 77.61 (2), (5), (8), (9), and (12) to (14) and 77.62, as they apply to the
15taxes under subch. III, apply to the tax under this subchapter. Sections 77.72 (1) and
16(2) (a) and 77.73, as they apply to the taxes under subch. V, apply to the tax under
17this subchapter. The renter shall collect the tax under this subchapter from the
18person to whom the passenger car is rented.
SB446, s. 318 19Section 318. 77.994 (1) (intro.) of the statutes is amended to read:
SB446,119,220 77.994 (1) (intro.) Except as provided in sub. (2), a municipality or a county all
21of which is included in a premier resort area under s. 66.1113 may, by ordinance,
22impose a tax at a rate of 0.5% of the gross receipts sales price from the sale, license,
23lease, or rental in the municipality or county of goods or services that are taxable
24under subch. III made by businesses that are classified in the standard industrial

1classification manual, 1987 edition, published by the U.S. office of management and
2budget, under the following industry numbers:
SB446, s. 319 3Section 319. 77.9941 (4) of the statutes is amended to read:
SB446,119,64 77.9941 (4) Sections 77.72 (1), (2) (a) and (3) (a), 77.73, 77.74, 77.75, 77.76 (1),
5(2), and (4), 77.77 (1) and (2), 77.785 (1), and 77.79, as they apply to the taxes under
6subch. V, apply to the tax under this subchapter.
SB446, s. 320 7Section 320. 77.995 (2) of the statutes, as affected by 2007 Wisconsin Act 11,
8is amended to read:
SB446,119,179 77.995 (2) There is imposed a fee at the rate of 5 percent of the gross receipts
10sales price on the rental, but not for rerental and not for rental as a service or repair
11replacement vehicle of Type 1 automobiles, as defined in s. 340.01 (4) (a); of
12recreational vehicles, as defined in s. 340.01 (48r); of motor homes, as defined in s.
13340.01 (33m); and of camping trailers, as defined in s. 340.01 (6m) by establishments
14primarily engaged in short-term rental of vehicles without drivers, for a period of 30
15days or less, unless the sale is exempt from the sales tax under s. 77.54 (1), (4), (7)
16(a), (7m) or (9a). There is also imposed a fee at the rate of 5 percent of the gross
17receipts
sales price on the rental of limousines.
SB446, s. 321 18Section 321. 77.9951 (2) of the statutes, as affected by 2007 Wisconsin Act 20,
19is repealed and recreated to read:
SB446,119,2420 77.9951 (2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3),
21(4), (13), (14), (18), and (19), 77.53 (1b), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59,
2277.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes
23under subch. III, apply to the fee under this subchapter. The renter shall collect the
24fee under this subchapter from the person to whom the vehicle is rented.
SB446, s. 322 25Section 322. 77.996 (6) of the statutes is amended to read:
SB446,120,5
177.996 (6) "Gross receipts" has the meaning given in s. 77.51 (4) (a), (b) 1. and
25., (c) 1. to 4., and (d)
means the sales price, as defined in s. 77.51 (15b), of tangible
3personal property and taxable services sold by a dry cleaning facility
. "Gross
4receipts" does not include the license fee imposed under s. 77.9961 (1m) that is passed
5on to customers.
SB446, s. 323 6Section 323. 77.9972 (2) of the statutes, as affected by 2007 Wisconsin Act 20,
7is repealed and recreated to read:
SB446,120,148 77.9972 (2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3),
9(4), (13), (14), (18), and (19), 77.53 (1b), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59,
1077.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes
11under subch. III, apply to the fee under this subchapter. Section 77.73, as it applies
12to the taxes under subch. V, applies to the fee under this subchapter. The renter shall
13collect the fee under this subchapter from the person to whom the passenger car is
14rented.
SB446, s. 324 15Section 324. 86.195 (3) (b) 3. of the statutes is amended to read:
SB446,120,1916 86.195 (3) (b) 3. Fifty percent of the gross receipts sales price, as defined in s.
1777.51 (15b),
of the business are from meal, food, the sale of food product and beverage
18sales
and food ingredients, as defined in s. 77.51 (3t), that are taxable under s. 77.54
19(20) (c)
subch. III of ch. 77; and
SB446, s. 325 20Section 325. 218.0171 (2) (cq) of the statutes is amended to read:
SB446,121,221 218.0171 (2) (cq) Upon payment of a refund to a consumer under par. (b) 2. b.,
22the manufacturer shall provide to the consumer a written statement that specifies
23the trade-in amount previously applied under s. 77.51 (4) (b) 3. or 3m. or (15) (b) 4.
24or 4m.
(12m) (b) 5. or 6. or (15b) (b) 5. or 6. toward the sales price of the motor vehicle

1having the nonconformity and the date on which the manufacturer provided the
2refund.
SB446, s. 326 3Section 326. 229.68 (15) of the statutes is amended to read:
SB446,121,94 229.68 (15) Impose, by the adoption of a resolution, the taxes under subch. V
5of ch. 77. A district may not levy any taxes that are not expressly authorized under
6subch. V of ch. 77 and that do not receive the affirmative vote of a supermajority of
7the district board. If a district adopts a resolution which imposes taxes, it shall
8deliver a certified copy of the resolution to the secretary of revenue at least 30 120
9days before its effective date.
SB446, s. 327 10Section 327. 229.824 (15) of the statutes is amended to read:
SB446,122,1411 229.824 (15) Impose, by the adoption of a resolution, the taxes under subch. V
12of ch. 77, except that the taxes imposed by the resolution may not take effect until
13the resolution is approved by a majority of the electors in the district's jurisdiction
14voting on the resolution at a referendum, to be held at the first spring primary or
15September primary following by at least 45 days the date of adoption of the
16resolution. Two questions shall appear on the ballot. The first question shall be:
17"Shall a sales tax and a use tax be imposed at the rate of 0.5% in .... County for
18purposes related to football stadium facilities in the .... Professional Football
19Stadium District?" The 2nd question shall be: "Shall excess revenues from the 0.5%
20sales tax and use tax be permitted to be used for property tax relief purposes in ....
21County?" Approval of the first question constitutes approval of the resolution of the
22district board. Approval of the 2nd question is not effective unless the first question
23is approved. The clerk of the district shall publish the notices required under s. 10.06
24(4) (c), (f) and (i) for any referendum held under this subsection. Notwithstanding
25s. 10.06 (4) (c), the type A notice under s. 10.01 (2) (a) relating to the referendum is

1valid even if given and published late as long as it is given and published prior to the
2election as early as practicable. A district may not levy any taxes that are not
3expressly authorized under subch. V of ch. 77. The district may not levy any taxes
4until the professional football team and the governing body of the municipality in
5which the football stadium facilities are located agree on how to fund the
6maintenance of the football stadium facilities. The district may not levy any taxes
7until the professional football team and the governing body of the municipality in
8which the football stadium facilities are located agree on how to distribute the
9proceeds, if any, from the sale of naming rights related to the football stadium
10facilities. If a district board adopts a resolution that imposes taxes and the resolution
11is approved by the electors, the district shall deliver a certified copy of the resolution
12to the secretary of revenue at least 30 120 days before its effective date. If a district
13board adopts a resolution that imposes taxes and the resolution is not approved by
14the electors, the district is dissolved.
SB446, s. 328 15Section 328. Effective date.
SB446,122,1616 (1) This act takes effect on January 1, 2010.
SB446,122,1717 (End)
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