AB36: Bill Text

AB36,13,25 77.76 (2) Judicial and administrative review of departmental determinations shall be as provided in subch. III for state sales and use taxes, and no county, transit authority, or special district may intervene in any matter related to the levy, enforcement, and collection of the taxes under this subchapter.

AB36, s. 36 Section 36. 77.76 (3r) of the statutes is repealed.

AB36, s. 37 Section 37. 77.76 (4) of the statutes is amended to read:

AB36,14,8 77.76 (4) There shall be retained by the state 1.5% of the taxes collected for taxes imposed by special districts under ss. 77.705 and 77.706 and transit authorities under s. 77.708 and 1.75% of the taxes collected for taxes imposed by counties under s. 77.70 to cover costs incurred by the state in administering, enforcing, and collecting the tax. All interest and penalties collected shall be deposited and retained by this state in the general fund.

AB36, s. 38 Section 38. 77.76 (5) of the statutes is repealed.

AB36, s. 39 Section 39. 77.77 (1) of the statutes is amended to read:

AB36,14,19 77.77 (1) (a) The sales price from services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property and property, items, and goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under this subchapter, and the incremental amount of tax caused by a rate increase applicable to those services, leases, rentals, or licenses is due, beginning with the first billing period starting on or after the effective date of the county ordinance, special district resolution, transit authority resolution, or rate increase, regardless of whether the service is furnished or the property, item, or good is leased, rented, or licensed to the customer before or after that date.

AB36,15,3 (b) The sales price from services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property and property, items, and goods specified under s. 77.52 (1) (b), (c), and (d), is not subject to the taxes under this subchapter, and a decrease in the tax rate imposed under this subchapter on those services first applies, beginning with bills rendered on or after the effective date of the repeal or sunset of a county ordinance, or special district resolution, or transit authority resolution imposing the tax or other rate decrease, regardless of whether the service is furnished or the property, item, or good is leased, rented, or licensed to the customer before or after that date.

AB36, s. 40 Section 40. 77.77 (3) of the statutes is amended to read:

AB36,15,14 77.77 (3) The sale of building materials to contractors engaged in the business of constructing, altering, repairing or improving real estate for others is not subject to the taxes under this subchapter, and the incremental amount of tax caused by the rate increase applicable to those materials is not due, if the materials are affixed and made a structural part of real estate, and the amount payable to the contractor is fixed without regard to the costs incurred in performing a written contract that was irrevocably entered into prior to the effective date of the county ordinance, special district resolution, transit authority resolution, or rate increase or that resulted from the acceptance of a formal written bid accompanied by a bond or other performance guaranty that was irrevocably submitted before that date.

AB36, s. 41 Section 41. 77.78 of the statutes is amended to read:

AB36,15,22 77.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle or aircraft that is required to be registered by this state may be registered or titled by this state unless the registrant files a sales and use tax report and pays the county tax, transit authority tax, and special district tax at the time of registering or titling to the state agency that registers or titles the property. That state agency shall transmit those tax revenues to the department of revenue.

AB36, s. 42 Section 42. Subchapter XIII (title) of chapter 77 [precedes 77.997] of the statutes is repealed.

AB36, s. 43 Section 43. 77.9971 of the statutes is repealed.

AB36, s. 44 Section 44. 77.9972 of the statutes is repealed.

AB36, s. 45 Section 45. 77.9973 of the statutes is renumbered 77.9973 (1).

AB36, s. 46 Section 46. 77.9973 of the statutes, as affected by 2011 Wisconsin Act ... (this act), is repealed.

AB36, s. 47 Section 47. 77.9973 (2) of the statutes is created to read:

AB36,16,10 77.9973 (2) Retailers and the department of revenue may not collect fees under this subchapter for the southeastern regional transit authority after the effective date of this subsection .... [LRB inserts date], except that the department of revenue may collect from retailers fees that accrued before the effective date of this subsection .... [LRB inserts date], and fees, interest, and penalties that relate to those taxes.

AB36, s. 48 Section 48. 85.062 (3) (c) of the statutes is repealed.

AB36, s. 49 Section 49. 85.063 (3) (b) 1. of the statutes is amended to read:

AB36,16,17 85.063 (3) (b) 1. Upon completion of a planning study under sub. (2), or, to the satisfaction of the department, of a study under s. 85.022, a political subdivision in a county, or a transit authority created under s. 66.1039, that includes the urban area may apply to the department for a grant for property acquisition for an urban rail transit system.

AB36, s. 50 Section 50. 85.064 (1) (b) of the statutes is amended to read:

AB36,16,22 85.064 (1) (b) "Political subdivision" means any city, village, town, county, or transit commission organized under s. 59.58 (2) or 66.1021 or recognized under s. 66.0301, or transit authority created under s. 66.1039 within this state or the southeastern regional transit authority under s. 59.58 (7).

AB36, s. 51 Section 51. 85.11 of the statutes is repealed.

AB36, s. 52 Section 52. 111.70 (1) (j) of the statutes is amended to read:

AB36,17,8 111.70 (1) (j) "Municipal employer" means any city, county, village, town, metropolitan sewerage district, school district, long-term care district, transit authority under s. 59.58 (7) or 66.1039, or any other political subdivision of the state, or instrumentality of one or more political subdivisions of the state, that engages the services of an employee and includes any person acting on behalf of a municipal employer within the scope of the person's authority, express or implied, but specifically does not include a local cultural arts district created under subch. V of ch. 229.

AB36, s. 53 Section 53. 227.01 (13) (yL) of the statutes is repealed.

AB36, s. 54 Section 54. 345.05 (1) (ag) of the statutes is repealed.

AB36, s. 55 Section 55. 345.05 (2) of the statutes is amended to read:

AB36,17,20 345.05 (2) A person suffering any damage proximately resulting from the negligent operation of a motor vehicle owned and operated by a municipality or authority, which damage was occasioned by the operation of the motor vehicle in the course of its business, may file a claim for damages against the municipality or authority concerned and the governing body of the municipality , or the board of directors of the authority, may allow, compromise, settle and pay the claim. In this subsection, a motor vehicle is deemed owned and operated by a municipality or authority if the vehicle is either being rented or leased, or is being purchased under a contract whereby the municipality or authority will acquire title.

AB36, s. 56 Section 56. 611.11 (4) (a) of the statutes is amended to read:

AB36,17,23 611.11 (4) (a) In this subsection, "municipality" has the meaning given in s. 345.05 (1) (c), but also includes any transit authority created under s. 66.1039.

AB36, s. 57 Section 57. 2009 Wisconsin Act 28, section 9150 (1) is repealed.

AB36, s. 58 Section 58 . Nonstatutory provisions.

AB36,18,2 (1) Dissolution of regional transit authorities. Any authority created under section 66.1039, 2009 stats., is dissolved on the effective date of this subsection.

AB36,18,5 (2) Dissolution of Southeastern regional transit authority. The authority under section 59.58 (7), 2009 stats., is dissolved on the effective date of this subsection.

AB36,18,16 (3) Winding down of southeastern regional transit authority. After the effective date of this subsection, the counties of Kenosha, Racine, and Milwaukee, and all members of the governing body of the authority under section 59.58 (7) of the statutes, shall begin the process of winding down the authority and shall complete the process by the time the authority is dissolved as provided in subsection (2). Unless the counties of Kenosha, Racine, and Milwaukee agree otherwise, all assets and liabilities of the authority under section 59.58 (7), 2009 stats., including any accumulated moneys received from the fees imposed under subchapter XIII of chapter 77 of the statutes, shall be divided and distributed equally among these 3 counties and shall become the assets and liabilities of the counties of Kenosha, Racine, and Milwaukee.

AB36, s. 59 Section 59. Effective dates. This act takes effect on the 90th day after the day of publication, except as follows:

AB36,18,22 (1) The treatment of sections 59.58 (7) (e) (intro.), (i), and (j) and 66.1039 (4) (s) 1. of the statutes, the renumbering of section 77.9973 of the statutes, and the creation of sections 77.708 (3) and 77.9973 (2) of the statutes and Section 58 (3) of this act take effect on the 10th day after the day of publication.

AB36,18,23 (End)