AB298,15,9
1(b) Whenever the proposed operations of an authority would be competitive
2with the operations of a common carrier in existence prior to the time the authority
3commences operations, the authority shall coordinate proposed operations with the
4common carrier to eliminate adverse financial impact for the carrier. This
5coordination may include route overlapping, transfers, transfer points, schedule
6coordination, joint use of facilities, lease of route service, and acquisition of route and
7corollary equipment. If this coordination does not result in mutual agreement, the
8proposals of the authority and the common carrier shall be submitted to the
9department of transportation for arbitration.
AB298,15,1210
(c) In exercising its powers under sub. (4), an authority shall consider any plan
11of a metropolitan planning organization under
23 USC 134 that covers any portion
12of the authority's jurisdictional area.
AB298,15,17
13(6) Authority obligations to employees of mass transportation systems. (a)
14An authority acquiring a comprehensive unified local transportation system for the
15purpose of the authority's operation of the system shall assume all of the employer's
16obligations under any contract between the employees and management of the
17system to the extent allowed by law.
AB298,16,218
(b) An authority acquiring, constructing, controlling, or operating a
19comprehensive unified local transportation system shall negotiate an agreement
20with the representative of the labor organization that covers the employees affected
21by the acquisition, construction, control, or operation to protect the interests of
22employees affected. This agreement shall include all of the provisions identified in
23s. 59.58 (4) (b) 1. to 8. and may include provisions identified in s. 59.58 (4) (c). An
24affected employee has all the rights and the same status under subch. IV of ch. 111
25that he or she enjoyed immediately before the acquisition, construction, control, or
1operation and may not be required to serve a probationary period if he or she attained
2permanent status before the acquisition, construction, control, or operation.
AB298,16,43
(c) In all negotiations under this subsection, a senior executive officer of the
4authority shall be a member of the authority's negotiating body.
AB298,16,9
5(7) Bonds; generally. (a) An authority may issue bonds, the principal and
6interest on which are payable exclusively from all or a portion of any revenues
7received by the authority. The authority may secure its bonds by a pledge of any
8income or revenues from any operations, rent, aids, grants, subsidies, contributions,
9or other source of moneys whatsoever.
AB298,16,1110
(b) An authority may issue bonds in such principal amounts as the authority
11deems necessary.
AB298,16,1412
(c) 1. Neither the members of the board of directors of an authority nor any
13person executing the bonds is personally liable on the bonds by reason of the issuance
14of the bonds.
AB298,16,1915
2. The bonds of an authority are not a debt of the participating political
16subdivisions. Neither the participating political subdivisions nor the state are liable
17for the payment of the bonds. The bonds of any authority shall be payable only out
18of funds or properties of the authority. The bonds of the authority shall state the
19restrictions contained in this paragraph on the face of the bonds.
AB298,17,5
20(8) Issuance of bonds. (a) Bonds of an authority shall be authorized by
21resolution of the board of directors. The bonds may be issued under such a resolution
22or under a trust indenture or other security instrument. The bonds may be issued
23in one or more series and may be in the form of coupon bonds or registered bonds
24under s. 67.09. The bonds shall bear the dates, mature at the times, bear interest
25at the rates, be in the denominations, have the rank or priority, be executed in the
1manner, be payable in the medium of payment and at the places, and be subject to
2the terms of redemption, with or without premium, as the resolution, trust
3indenture, or other security instrument provides. Bonds of an authority are issued
4for an essential public and governmental purpose and are public instrumentalities
5and, together with interest and income, are exempt from taxes.
AB298,17,76
(b) The authority may sell the bonds at public or private sales at the price or
7prices determined by the authority.
AB298,17,118
(c) If an officer whose signatures appear on any bonds or coupons ceases to be
9an officer of the authority before the delivery of the bonds or coupons, the officer's
10signature shall, nevertheless, be valid for all purposes as if the officer had remained
11in office until delivery of the bonds or coupons.
AB298,17,13
12(9) C
ovenants. An authority may do all of the following in connection with the
13issuance of bonds:
AB298,17,1414
(a) Covenant as to the use of any or all of its property, real or personal.
AB298,17,1615
(b) Redeem the bonds, or covenant for the redemption of the bonds, and provide
16the terms and conditions of the redemption.
AB298,17,2317
(c) Covenant as to charge fees, rates, rents, and charges sufficient to meet
18operating and maintenance expenses, renewals, and replacements of any
19transportation system, principal and debt service on bonds creation and
20maintenance of any reserves required by a bond resolution, trust indenture, or other
21security instrument and to provide for any margins or coverages over and above debt
22service on the bonds that the board of directors considers desirable for the
23marketability of the bonds.
AB298,18,324
(d) Covenant as to the events of default on the bonds and the terms and
25conditions upon which the bonds shall become or may be declared due before
1maturity, as to the terms and conditions upon which this declaration and its
2consequences may be waived, and as to the consequences of default and the remedies
3of bondholders.
AB298,18,64
(e) Covenant as to the mortgage or pledge of, or the grant of a security interest
5in, any real or personal property and all or any part of the revenues of the authority
6to secure the payment of bonds, subject to any agreements with the bondholders.
AB298,18,97
(f) Covenant as to the custody, collection, securing, investment, and payment
8of any revenues, assets, moneys, funds, or property with respect to which the
9authority may have any rights or interest.
AB298,18,1210
(g) Covenant as to the purposes to which the proceeds from the sale of any bonds
11may be applied, and as to the pledge of such proceeds to secure the payment of the
12bonds.
AB298,18,1513
(h) Covenant as to limitations on the issuance of any additional bonds, the
14terms upon which additional bonds may be issued and secured, and the refunding
15of outstanding bonds.
AB298,18,1716
(i) Covenant as to the rank or priority of any bonds with respect to any lien or
17security.
AB298,18,2118
(j) Covenant as to the procedure by which the terms of any contract with or for
19the benefit of the holders of bonds may be amended or abrogated, the amount of
20bonds, the holders of which must consent thereto, and the manner in which such
21consent may be given.
AB298,18,2422
(k) Covenant as to the custody and safekeeping of any of its properties or
23investments, the insurance to be carried on the property or investments, and the use
24and disposition of insurance proceeds.
AB298,19,3
1(L) Covenant as to the vesting in one or more trustees, within or outside the
2state, of those properties, rights, powers, and duties in trust as the authority
3determines.
AB298,19,64
(m) Covenant as to the appointing of, and providing for the duties and
5obligations of, one or more paying agent or other fiduciaries within or outside the
6state.
AB298,19,97
(n) Make all other covenants and do any act that may be necessary or
8convenient or desirable in order to secure its bonds or, in the absolute discretion of
9the authority, tend to make the bonds more marketable.
AB298,19,1310
(o) Execute all instruments necessary or convenient in the exercise of the
11powers granted under this section or in the performance of covenants or duties,
12which may contain such covenants and provisions as a purchaser of the bonds of the
13authority may reasonably require.
AB298,19,25
14(10) Refunding bonds. An authority may issue refunding bonds for the
15purpose of paying any of its bonds at or prior to maturity or upon acceleration or
16redemption. An authority may issue refunding bonds at such time prior to the
17maturity or redemption of the refunded bonds as the authority deems to be in the
18public interest. The refunding bonds may be issued in sufficient amounts to pay or
19provide the principal of the bonds being refunded, together with any redemption
20premium on the bonds, any interest accrued or to accrue to the date of payment of
21the bonds, the expenses of issue of the refunding bonds, the expenses of redeeming
22the bonds being refunded, and such reserves for debt service or other capital or
23current expenses from the proceeds of such refunding bonds as may be required by
24the resolution, trust indenture, or other security instruments. To the extent
25applicable, refunding bonds are subject to subs. (8) and (9).
AB298,20,2
1(11) Bonds eligible for investment. (a) Any of the following may invest funds,
2including capital in their control or belonging to them, in bonds of the authority:
AB298,20,33
1. Public officers and agencies of the state.
AB298,20,44
2. Local governmental units, as defined in s. 19.42 (7u).
AB298,20,55
3. Insurance companies.
AB298,20,66
4. Trust companies.
AB298,20,88
6. Savings banks.
AB298,20,99
7. Savings and loan associations.
AB298,20,1010
8. Investment companies.
AB298,20,1111
9. Personal representatives.
AB298,20,1212
10. Trustees.
AB298,20,1313
11. Other fiduciaries not listed in this paragraph.
AB298,20,1714
(b) The authority's bonds are securities that may be deposited with and
15received by any officer or agency of the state or any local governmental unit, as
16defined in s. 19.42 (7u), for any purpose for which the deposit of bonds or obligations
17of the state or any local governmental unit is authorized by law.
AB298,20,25
18(12) Budgets; rates and charges; audit. The board of directors of an authority
19shall annually prepare a budget for the authority. Rates and other charges received
20by an authority shall be used only for the general expenses and capital expenditures
21of the authority, to pay interest, amortization, and retirement charges on bonds, and
22for specific purposes of the authority and may not be transferred to any political
23subdivision. The authority shall maintain an accounting system in accordance with
24generally accepted accounting principles and shall have its financial statements and
25debt covenants audited annually by an independent certified public accountant.
AB298,21,3
1(13) Withdrawal from authority. A participating political subdivision that
2joined an authority under sub. (2) (b) 3. may withdraw from an authority if all of the
3following conditions are met:
AB298,21,54
(a) The governing body of the political subdivision adopts a resolution
5requesting withdrawal of the political subdivision from the authority.
AB298,21,76
(b) The political subdivision has paid, or made provision for the payment of, all
7obligations of the political subdivision to the authority.
AB298,21,158
(c) If a participating political subdivision withdraws from an authority, the
9authority shall provide the department of revenue with a certified copy of the
10resolution that approves the withdrawal. The withdrawal is effective on the first day
11of the calendar quarter that begins at least 120 days after the department receives
12the certified copy of the resolution approving the withdrawal. If the authority in
13which the withdrawing political subdivision continues to exist after the withdrawal,
14the authority shall provide information describing the exact boundaries of its
15jurisdictional area, as provided in sub. (4) (s) 2.
AB298,21,17
16(14) Duty to provide transit service. An authority shall provide, or contract
17for the provision of, transit service within the authority's jurisdictional area.
AB298,21,22
18(17) O
ther statutes. This section does not limit the powers of political
19subdivisions to enter into intergovernmental cooperation or contracts or to establish
20separate legal entities under s. 66.0301 or 66.1021 or any other applicable law, or
21otherwise to carry out their powers under applicable statutory provisions. Section
2266.0803 (2) does not apply to an authority.
AB298,22,8
167.01
(5) "Municipality" means any of the following which is authorized to levy
2a tax: a county, city, village, town, school district, board of park commissioners,
3technical college district, metropolitan sewerage district created under ss. 200.01 to
4200.15 or 200.21 to 200.65, town sanitary district under subch. IX of ch. 60,
transit
5authority created under s. 66.1039, public inland lake protection and rehabilitation
6district established under s. 33.23, 33.235, or 33.24, and any other public body
7empowered to borrow money and issue obligations to repay the money out of public
8funds or revenues. "Municipality" does not include the state.
AB298,22,2511
70.11
(2) Municipal property and property of certain districts, exception. 12Property owned by any county, city, village, town, school district, technical college
13district, public inland lake protection and rehabilitation district, metropolitan
14sewerage district, municipal water district created under s. 198.22, joint local water
15authority created under s. 66.0823,
transit authority created under s. 66.1039, 16long-term care district under s. 46.2895 or town sanitary district; lands belonging
17to cities of any other state used for public parks; land tax-deeded to any county or
18city before January 2; but any residence located upon property owned by the county
19for park purposes that is rented out by the county for a nonpark purpose shall not
20be exempt from taxation. Except as to land acquired under s. 59.84 (2) (d), this
21exemption shall not apply to land conveyed after August 17, 1961, to any such
22governmental unit or for its benefit while the grantor or others for his or her benefit
23are permitted to occupy the land or part thereof in consideration for the conveyance.
24Leasing the property exempt under this subsection, regardless of the lessee and the
25use of the leasehold income, does not render that property taxable.
AB298,23,73
71.26
(1) (b)
Political units. Income received by the United States, the state
4and all counties, cities, villages, towns, school districts, technical college districts,
5joint local water authorities created under s. 66.0823,
transit authorities created
6under s. 66.1039, long-term care districts under s. 46.2895 or other political units
7of this state.
AB298,23,2111
TAXATION OF FOREST CROPLANDS;
12
REAL ESTATE TRANSFER FEES;
13
SALES AND USE TAXES; COUNTY,
14TRANSIT AUTHORITY, AND SPECIAL
15
DISTRICT SALES AND USE TAXES;
16
MANAGED FOREST LAND; ECONOMIC
17
DEVELOPMENT SURCHARGE; LOCAL FOOD
18
AND BEVERAGE TAX; LOCAL RENTAL
19
CAR TAX; Premier resort area
20
taxes; state rental vehicle fee;
21
dry cleaning fees
;
AB298, s. 15
22Section
15. 77.54 (9a) (er) of the statutes is created to read:
AB298,23,2323
77.54
(9a) (er) Any transit authority created under s. 66.1039.
AB298,24,53
COUNTY
, TRANSIT AUTHORITY, AND
4
SPECIAL DISTRICT SALES AND USE
5
TAXES
AB298, s. 17
6Section
17. 77.708 of the statutes is created to read:
AB298,24,13
777.708 Adoption by resolution and referendum; transit authority. (1) 8A transit authority created under s. 66.1039, by resolution and referendum under s.
966.1039 (4) (s), may impose a sales tax and a use tax under this subchapter at a rate
10not to exceed 0.5 percent of the sales price or purchase price. Those taxes may be
11imposed only in their entirety. The resolution and referendum shall be effective on
12the first day of the first calendar quarter that begins at least 120 days after the
13adoption of the resolution and affirmative result of the referendum.
AB298,24,19
14(2) Retailers and the department of revenue may not collect a tax under sub.
15(1) for any transit authority created under s. 66.1039 after the calendar quarter
16during which the transit authority adopts a repeal resolution under s. 66.1039 (4) (s),
17except that the department of revenue may collect from retailers taxes that accrued
18before such calendar quarter and fees, interest, and penalties that relate to those
19taxes.
AB298,25,2
2277.71 Imposition of county, transit authority, and special district sales
23and use taxes. Whenever a county sales and use tax ordinance is adopted under
24s. 77.70
, a transit authority resolution is adopted under s. 77.708 and affirmed by
1referendum, or a special district resolution is adopted under s. 77.705 or 77.706, the
2following taxes are imposed:
AB298,25,14
3(1) For the privilege of selling, licensing, leasing, or renting tangible personal
4property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and
5(d), and for the privilege of selling, licensing, performing, or furnishing services a
6sales tax is imposed upon retailers at the rates under s. 77.70 in the case of a county
7tax
, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate
8under s. 77.705 or 77.706 in the case of a special district tax of the sales price from
9the sale, license, lease, or rental of tangible personal property and the items,
10property, and goods specified under s. 77.52 (1) (b), (c), and (d), except property taxed
11under sub. (4), sold, licensed, leased, or rented at retail in the county
or, special
12district,
or transit authority's jurisdictional area, or from selling, licensing,
13performing, or furnishing services described under s. 77.52 (2) in the county
or, 14special district
, or transit authority's jurisdictional area.
AB298,26,5
15(2) An excise tax is imposed at the rates under s. 77.70 in the case of a county
16tax
, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate
17under s. 77.705 or 77.706 in the case of a special district tax of the purchase price
18upon every person storing, using, or otherwise consuming in the county
or, special
19district
, or transit authority's jurisdictional area tangible personal property, or
20items, property, or goods specified under s. 77.52 (1) (b), (c), or (d), or services if the
21tangible personal property, item, property, good, or service is subject to the state use
22tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3),
23or (4) has been paid relieves the buyer of liability for the tax under this subsection
24and except that if the buyer has paid a similar local tax in another state on a purchase
25of the same tangible personal property, item, property, good, or service that tax shall
1be credited against the tax under this subsection and except that for motor vehicles
2that are used for a purpose in addition to retention, demonstration, or display while
3held for sale in the regular course of business by a dealer the tax under this
4subsection is imposed not on the purchase price but on the amount under s. 77.53
5(1m).
AB298,26,18
6(3) An excise tax is imposed upon a contractor engaged in construction
7activities within the county
or, special district
, or transit authority's jurisdictional
8area, at the rates under s. 77.70 in the case of a county tax
, at the rate under s. 77.708
9in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the
10case of a special district tax of the purchase price of tangible personal property or
11items, property, or goods under s. 77.52 (1) (b), (c), or (d) that are used in constructing,
12altering, repairing, or improving real property and that became a component part of
13real property in that county or special district
or in the transit authority's
14jurisdictional area, except that if the contractor has paid the sales tax of a county
,
15transit authority, or special district in this state on that tangible personal property,
16item, property, or good, or has paid a similar local sales tax in another state on a
17purchase of the same tangible personal property, item, property, or good, that tax
18shall be credited against the tax under this subsection.
AB298,27,4
19(4) An excise tax is imposed at the rates under s. 77.70 in the case of a county
20tax
, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate
21under s. 77.705 or 77.706 in the case of a special district tax of the purchase price
22upon every person storing, using, or otherwise consuming a motor vehicle, boat,
23recreational vehicle, as defined in s. 340.01 (48r), or aircraft, if that property must
24be registered or titled with this state and if that property is to be customarily kept
25in a county that has in effect an ordinance under s. 77.70
, the jurisdictional area of
1a transit authority that has in effect a resolution under s. 77.708, or in a special
2district that has in effect a resolution under s. 77.705 or 77.706, except that if the
3buyer has paid a similar local sales tax in another state on a purchase of the same
4property that tax shall be credited against the tax under this subsection.
AB298,27,157
77.73
(2) Counties
and, special districts
, and transit authorities do not have
8jurisdiction to impose the tax under s. 77.71 (2) in regard to items, property, and
9goods under s. 77.52 (1) (b), (c), and (d), and tangible personal property, except
10snowmobiles, trailers, semitrailers, and all-terrain vehicles, purchased in a sale
11that is consummated in another county or special district in this state
, or in another
12transit authority's jurisdictional area, that does not have in effect an ordinance or
13resolution imposing the taxes under this subchapter and later brought by the buyer
14into the county
or, special district
, or jurisdictional area of the transit authority that
15has imposed a tax under s. 77.71 (2).
AB298,28,318
77.73
(3) Counties
and, special districts
, and transit authorities have
19jurisdiction to impose the taxes under this subchapter on retailers who file, or who
20are required to file, an application under s. 77.52 (7) or who register, or who are
21required to register, under s. 77.53 (9) or (9m), regardless of whether such retailers
22are engaged in business in the county
or, special district,
or transit authority's
23jurisdictional area, as provided in s. 77.51 (13g). A retailer who files, or is required
24to file, an application under s. 77.52 (7) or who registers, or is required to register,
25under s. 77.53 (9) or (9m) shall collect, report, and remit to the department the taxes
1imposed under this subchapter for all counties
or
, special districts
, and transit
2authorities that have an ordinance or resolution imposing the taxes under this
3subchapter.
AB298,28,10
677.75 Reports. Every person subject to county
, transit authority, or special
7district sales and use taxes shall, for each reporting period, record that person's sales
8made in the county
or, special district
, or jurisdictional area of a transit authority 9that has imposed those taxes separately from sales made elsewhere in this state and
10file a report as prescribed by the department of revenue.
AB298,28,1913
77.76
(1) The department of revenue shall have full power to levy, enforce, and
14collect county
, transit authority, and special district sales and use taxes and may take
15any action, conduct any proceeding, impose interest and penalties, and in all respects
16proceed as it is authorized to proceed for the taxes imposed by subch. III. The
17department of transportation and the department of natural resources may
18administer the county
, transit authority, and special district sales and use taxes in
19regard to items under s. 77.61 (1).
AB298,28,2522
77.76
(2) Judicial and administrative review of departmental determinations
23shall be as provided in subch. III for state sales and use taxes, and no county
, transit
24authority, or special district may intervene in any matter related to the levy,
25enforcement, and collection of the taxes under this subchapter.
AB298, s. 24
1Section
24. 77.76 (3r) of the statutes is created to read:
AB298,29,192
77.76
(3r) From the appropriation under s. 20.835 (4) (gc) the department of
3revenue shall distribute 98.5 percent of the taxes reported for each transit authority
4that has imposed taxes under this subchapter, minus the transit authority portion
5of the retailers' discount, to the transit authority no later than the end of the 3rd
6month following the end of the calendar quarter in which such amounts were
7reported. At the time of distribution the department of revenue shall indicate the
8taxes reported by each taxpayer. In this subsection, the "transit authority portion
9of the retailers' discount" is the amount determined by multiplying the total
10retailers' discount by a fraction the numerator of which is the gross transit authority
11sales and use taxes payable and the denominator of which is the sum of the gross
12state and transit authority sales and use taxes payable. The transit authority taxes
13distributed shall be increased or decreased to reflect subsequent refunds, audit
14adjustments, and all other adjustments of the transit authority taxes previously
15distributed. Interest paid on refunds of transit authority sales and use taxes shall
16be paid from the appropriation under s. 20.835 (4) (gc) at the rate paid by this state
17under s. 77.60 (1) (a). Any transit authority receiving a report under this subsection
18is subject to the duties of confidentiality to which the department of revenue is
19subject under s. 77.61 (5).
AB298,30,222
77.76
(4) There shall be retained by the state 1.5% of the taxes collected for
23taxes imposed by special districts under ss. 77.705 and 77.706
and transit authorities
24under s. 77.708 and 1.75% of the taxes collected for taxes imposed by counties under
25s. 77.70 to cover costs incurred by the state in administering, enforcing, and
1collecting the tax. All interest and penalties collected shall be deposited and retained
2by this state in the general fund.
AB298, s. 26
3Section
26. 77.76 (5) of the statutes is created to read:
AB298,30,104
77.76
(5) If a retailer receives notice from the department of revenue that the
5retailer is required to collect and remit the taxes imposed under s. 77.708, but the
6retailer believes that the retailer is not required to collect such taxes because the
7retailer is not doing business within the transit authority's jurisdictional area, the
8retailer shall notify the department of revenue no later than 30 days after receiving
9notice from the department. The department of revenue shall affirm or revise its
10original determination no later than 30 days after receiving the retailer's notice.