AB908: Bill Text

AB908,19,18 70.11 (2) Municipal property and property of certain districts, exception. Property owned by any county, city, village, town, school district, technical college district, public inland lake protection and rehabilitation district, metropolitan sewerage district, municipal water district created under s. 198.22, joint local water authority created under s. 66.0823, transit authority under s. 59.58 (7) or 66.1038, long-term care district under s. 46.2895 or town sanitary district; lands belonging to cities of any other state used for public parks; land tax-deeded to any county or city before January 2; but any residence located upon property owned by the county for park purposes that is rented out by the county for a nonpark purpose shall not be exempt from taxation. Except as to land acquired under s. 59.84 (2) (d), this exemption shall not apply to land conveyed after August 17, 1961, to any such governmental unit or for its benefit while the grantor or others for his or her benefit are permitted to occupy the land or part thereof in consideration for the conveyance. Leasing the property exempt under this subsection, regardless of the lessee and the use of the leasehold income, does not render that property taxable.

AB908,14 Section 14. 71.05 (1) (c) 9. of the statutes is created to read:

AB908,19,21 71.05 (1) (c) 9. The southeastern regional transit authority under s. 59.58 (7) (f).

AB908,15 Section 15. 71.26 (1) (b) of the statutes is amended to read:

AB908,20,2 71.26 (1) (b) Political units. Income received by the United States, the state and all counties, cities, villages, towns, school districts, technical college districts, joint local water authorities created under s. 66.0823, transit authorities under s. 59.58 (7) or 66.1038, long-term care districts under s. 46.2895 or other political units of this state.

AB908,16 Section 16. 71.26 (1m) (j) of the statutes is created to read:

AB908,20,4 71.26 (1m) (j) Those issued under s. 59.58 (7) (f).

AB908,17 Section 17. 71.45 (1t) (j) of the statutes is created to read:

AB908,20,6 71.45 (1t) (j) Those issued under s. 59.58 (7) (f).

AB908,18 Section 18. 74.09 (3) (gd) of the statutes is created to read:

AB908,20,11 74.09 (3) (gd) For Milwaukee County, if it imposes a sales and use tax under s. 77.70 (2), indicate the amount of the reduction in property taxes associated with the requirement under s. 77.70 (2) to remove transit expenditures from the property tax levy.

AB908,19 Section 19. Chapter 77 (title) of the statutes is amended to read:

AB908,20,13 CHAPTER 77

AB908,20,24 TAXATION OF FOREST CROPLANDS; REAL ESTATE TRANSFER FEES; SALES AND USE TAXES; COUNTY, TRANSIT AUTHORITY, AND SPECIAL DISTRICT SALES AND USE TAXES; MANAGED FOREST LAND; ECONOMIC DEVELOPMENT SURCHARGE; LOCAL FOOD AND BEVERAGE TAX; LOCAL RENTAL CAR TAX; Premier resort area taxes; state rental vehicle fee; dry cleaning fees

AB908,20 Section 20. 77.54 (9a) (er) of the statutes is created to read:

AB908,21,1 77.54 (9a) (er) Any transit authority under s. 59.58 (7) or 66.1038.

AB908,21 Section 21. Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes is amended to read:

AB908,21,4 CHAPTER 77

AB908,21,5 SUBCHAPTER V

AB908,21,8 COUNTY, TRANSIT AUTHORITY, AND SPECIAL DISTRICT SALES AND USE TAXES

AB908,22 Section 22. 77.70 (2) of the statutes is created to read:

AB908,22,2 77.70 (2) In addition to the taxes imposed under sub. (1), if the Milwaukee County board creates a Milwaukee transit authority as provided in s. 66.1038 (2), the Milwaukee County board shall adopt an ordinance to impose a sales and use tax under this subchapter at the rate of 0.5 percent of the sales price or purchase price. The taxes may be imposed only in their entirety. If Milwaukee County imposes the taxes under this subsection, it shall not levy property taxes for transit purposes. If Milwaukee County imposes the taxes under this subsection, it shall distribute the tax revenue to the Milwaukee transit authority created under s. 66.1038, except that, upon approval of an application as described in s. 66.1038 (7) (a), it shall distribute the tax revenue to the southeastern regional transit authority created under s. 59.58 (7). An ordinance adopted under this subsection shall be effective on the first day of January, the first day of April, the first day of July, or the first day of October. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal.

AB908,23 Section 23. Subchapter XIII (title) of chapter 77 [precedes 77.9971] of the statutes is created to read:

AB908,22,5 CHAPTER 77

AB908,22,6 SUBCHAPTER XIII

AB908,22,7 SOUTHEASTERN REGIONAL TRANSIT authority FEE

AB908,24 Section 24. 77.9971 of the statutes is created to read:

AB908,22,21 77.9971 Imposition. (1) The southeastern regional transit authority under s. 59.58 (7) may impose a fee at a rate not to exceed $18, as adjusted under sub. (2), for each transaction in the authority's jurisdictional area, as described in s. 59.58 (7) (b), on the rental, but not for rerental and not for rental as a service or repair replacement vehicle, of Type 1 automobiles, as defined in s. 340.01 (4) (a), by establishments primarily engaged in short-term rental of passenger cars without drivers, for a period of 30 days or less, unless the sale is exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9), or (9a). The fee imposed under this subchapter shall be effective on the first day of the first month that begins at least 90 days after the board of directors of the southeastern regional transit authority approves the imposition of the fee and notifies the department of revenue. The board of directors shall notify the department of a repeal of the fee imposed under this subchapter at least 60 days before the effective date of the repeal.

AB908,23,3 (2) (a) The southeastern regional transit authority's board of directors may provide for the annual adjustment of the fee specified in sub. (1) to reflect the average annual percentage change in the U.S. consumer price index for all urban consumers, U.S. city average, as determined by the U.S. department of labor, for the 12 months ending on September 30 of the year before the adjustment. If the fee is adjusted under this subsection and the adjusted fee is not evenly divisible by $0.25, the adjusted fee shall be rounded to the next highest quarter-dollar amount.

AB908,23,6 (b) If the fee is adjusted under this subsection, the southeastern regional transit authority shall provide notice to the department of revenue of the fee adjustment at least 90 days before the adjustment becomes effective.

AB908,25 Section 25. 77.9972 of the statutes is created to read:

AB908,23,10 77.9972 Administration. (1) The department of revenue shall administer the fee under this subchapter and may take any action, conduct any proceeding, and impose interest and penalties.

AB908,23,17 (2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (5), (13), (14), (18), and (19), 77.522, 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes under subch. III, apply to the fee under this subchapter. Section 77.73, as it applies to the taxes under subch. V, applies to the fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the passenger car is rented.

AB908,24,4 (3) From the appropriation under s. 20.835 (4) (gh), the department of revenue shall distribute 97.45 percent of the fees collected under this subchapter to the southeastern regional transit authority and shall indicate to the authority the fees reported by each fee payer in the authority's jurisdiction, no later than the end of the month following the end of the calendar quarter in which the amounts were collected. The fees distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments. Interest paid on refunds of the fee under this subchapter shall be paid from the appropriation under s. 20.835 (4) (gh) at the rate under s. 77.60 (1) (a). If the southeastern regional transit authority receives a report along with a payment under this subsection, the southeastern regional transit authority is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).

AB908,24,8 (4) Persons who are subject to the fee under this subchapter shall register with the department of revenue. Any person who is required to register, including any person authorized to act on behalf of a corporation, partnership, or other person who is required to register, who fails to do so is guilty of a misdemeanor.

AB908,24,10 (5) A retailer who collects a fee under this subchapter shall identify the fee as a separate item on a receipt the retailer provides to a rental customer.

AB908,24,13 (6) If the department of revenue receives notice of a fee adjustment under s. 77.9971 (2) (b), the department shall publish the new adjusted fee at least 30 days before the adjustment becomes effective.

AB908,26 Section 26. 77.9973 of the statutes is created to read:

AB908,24,20 77.9973 Discontinuation. Retailers and the department of revenue may not collect fees under this subchapter for the southeastern regional transit authority after the calendar quarter during which the southeastern regional transit authority ceases to exist, except that the department may collect from retailers fees that accrued before that calendar quarter and interest and penalties that relate to those fees. If fees are collected, the authority may use the revenue for any lawful purpose.

AB908,27 Section 27. 85.062 (3) (c) of the statutes is created to read:

AB908,24,22 85.062 (3) (c) The KRM commuter rail line, as defined in s. 59.58 (7) (a) 3.

AB908,28 Section 28. 85.064 (1) (b) of the statutes is amended to read:

AB908,25,3 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 within this state, or transit authority under s. 59.58 (7).

AB908,29 Section 29. 85.20 (4m) (a) (intro.) of the statutes is amended to read:

AB908,25,13 85.20 (4m) (a) (intro.) The department shall pay annually to the eligible applicant described in subd. 6. cm. the amount of aid specified in subd. 6. cm. The department shall pay annually to the eligible applicant described in subd. 6. d. the amount of aid specified in subd. 6. d. The department shall allocate an amount to each eligible applicant described in subd. 6. e., 6. f., 7., or 8. to ensure that the sum of state and federal aids for the projected operating expenses of each eligible applicant's urban mass transit system is equal to a uniform percentage, established by the department, of the projected operating expenses of the mass transit system for the calendar year. The department shall make allocations as follows:

AB908,30 Section 30. 85.20 (4m) (a) 6. e. of the statutes is amended to read:

AB908,25,19 85.20 (4m) (a) 6. e. From the appropriation under s. 20.395 (1) (hw), the department may pay the uniform percentage for each eligible applicant for a planned commuter or light rail system that has been enumerated under s. 85.062 (3). An eligible applicant may not receive aid under subd. 6. cm. or d., 7., or 8. for a commuter rail or light rail transit system.

AB908,31 Section 31. 85.20 (4m) (a) 6. f. of the statutes is created to read:

AB908,25,23 85.20 (4m) (a) 6. f. From the appropriation under s. 20.395 (1) (hy), the department may pay the uniform percentage for each eligible applicant for making payments under s. 59.58 (7) (L).

AB908,32 Section 32. 85.20 (4s) of the statutes is amended to read:

AB908,26,5 85.20 (4s) Payment of aids under the contract. The contracts executed between the department and eligible applicants under this section shall provide that the payment of the state aid allocation under sub. (4m) (a) for the last quarter of the state's fiscal year shall be provided from the following fiscal year's appropriation under s. 20.395 (1) (hr), (hs), (ht), (hu), or (hw) , or (hy).

AB908,33 Section 33. 111.70 (1) (j) of the statutes is repealed and recreated to read:

AB908,26,13 111.70 (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 66.1038, local cultural arts district created under subch. V of ch. 229, 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.

AB908,34 Section 34. 345.05 (1) (ag) of the statutes is created to read:

AB908,26,16 345.05 (1) (ag) "Authority" means a transit authority under s. 59.58 (7) or 66.1038.

AB908,35 Section 35. 345.05 (2) of the statutes is amended to read:

AB908,27,2 345.05 (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.

AB908,36 Section 36. 611.11 (4) (a) of the statutes is amended to read:

AB908,27,5 611.11 (4) (a) In this subsection, "municipality" has the meaning given in s. 345.05 (1) (c), but also includes any transit authority under s. 59.58 (7) or 66.1038.

AB908,27,6 (End)