AB908,19,184 70.11 (2) Municipal property and property of certain districts, exception.
5Property owned by any county, city, village, town, school district, technical college
6district, public inland lake protection and rehabilitation district, metropolitan
7sewerage district, municipal water district created under s. 198.22, joint local water
8authority created under s. 66.0823, transit authority under s. 59.58 (7) or 66.1038,
9long-term care district under s. 46.2895 or town sanitary district; lands belonging
10to cities of any other state used for public parks; land tax-deeded to any county or
11city before January 2; but any residence located upon property owned by the county
12for park purposes that is rented out by the county for a nonpark purpose shall not
13be exempt from taxation. Except as to land acquired under s. 59.84 (2) (d), this
14exemption shall not apply to land conveyed after August 17, 1961, to any such
15governmental unit or for its benefit while the grantor or others for his or her benefit
16are permitted to occupy the land or part thereof in consideration for the conveyance.
17Leasing the property exempt under this subsection, regardless of the lessee and the
18use of the leasehold income, does not render that property taxable.
AB908,14 19Section 14. 71.05 (1) (c) 9. of the statutes is created to read:
AB908,19,2120 71.05 (1) (c) 9. The southeastern regional transit authority under s. 59.58 (7)
21(f).
AB908,15 22Section 15. 71.26 (1) (b) of the statutes is amended to read:
AB908,20,223 71.26 (1) (b) Political units. Income received by the United States, the state
24and all counties, cities, villages, towns, school districts, technical college districts,
25joint local water authorities created under s. 66.0823, transit authorities under s.

159.58 (7) or 66.1038,
long-term care districts under s. 46.2895 or other political units
2of this state.
AB908,16 3Section 16. 71.26 (1m) (j) of the statutes is created to read:
AB908,20,44 71.26 (1m) (j) Those issued under s. 59.58 (7) (f).
AB908,17 5Section 17. 71.45 (1t) (j) of the statutes is created to read:
AB908,20,66 71.45 (1t) (j) Those issued under s. 59.58 (7) (f).
AB908,18 7Section 18. 74.09 (3) (gd) of the statutes is created to read:
AB908,20,118 74.09 (3) (gd) For Milwaukee County, if it imposes a sales and use tax under
9s. 77.70 (2), indicate the amount of the reduction in property taxes associated with
10the requirement under s. 77.70 (2) to remove transit expenditures from the property
11tax levy.
AB908,19 12Section 19. Chapter 77 (title) of the statutes is amended to read:
AB908,20,1313 CHAPTER 77
AB908,20,2414 TAXATION OF FOREST CROPLANDS;
15 REAL ESTATE TRANSFER FEES;
16 SALES AND USE TAXES; COUNTY,
17TRANSIT AUTHORITY, AND SPECIAL
18 DISTRICT SALES AND USE TAXES;
19 MANAGED FOREST LAND; ECONOMIC
20 DEVELOPMENT SURCHARGE; LOCAL FOOD
21 AND BEVERAGE TAX; LOCAL RENTAL
22 CAR TAX; Premier resort area
23 taxes; state rental vehicle fee;
24 dry cleaning fees
AB908,20 25Section 20. 77.54 (9a) (er) of the statutes is created to read:
AB908,21,1
177.54 (9a) (er) Any transit authority under s. 59.58 (7) or 66.1038.
AB908,21 2Section 21. Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes
3is amended to read:
AB908,21,44 CHAPTER 77
AB908,21,55 SUBCHAPTER V
AB908,21,86 COUNTY, TRANSIT AUTHORITY, AND
7 SPECIAL DISTRICT SALES AND USE
8 TAXES
AB908,22 9Section 22. 77.70 (2) of the statutes is created to read:
AB908,22,210 77.70 (2) In addition to the taxes imposed under sub. (1), if the Milwaukee
11County board creates a Milwaukee transit authority as provided in s. 66.1038 (2), the
12Milwaukee County board shall adopt an ordinance to impose a sales and use tax
13under this subchapter at the rate of 0.5 percent of the sales price or purchase price.
14The taxes may be imposed only in their entirety. If Milwaukee County imposes the
15taxes under this subsection, it shall not levy property taxes for transit purposes. If
16Milwaukee County imposes the taxes under this subsection, it shall distribute the
17tax revenue to the Milwaukee transit authority created under s. 66.1038, except
18that, upon approval of an application as described in s. 66.1038 (7) (a), it shall
19distribute the tax revenue to the southeastern regional transit authority created
20under s. 59.58 (7). An ordinance adopted under this subsection shall be effective on
21the first day of January, the first day of April, the first day of July, or the first day
22of October. A certified copy of that ordinance shall be delivered to the secretary of
23revenue at least 120 days prior to its effective date. The repeal of any such ordinance
24shall be effective on December 31. A certified copy of a repeal ordinance shall be

1delivered to the secretary of revenue at least 120 days before the effective date of the
2repeal.
AB908,23 3Section 23. Subchapter XIII (title) of chapter 77 [precedes 77.9971] of the
4statutes is created to read:
AB908,22,55 CHAPTER 77
AB908,22,66 SUBCHAPTER XIII
AB908,22,77 SOUTHEASTERN REGIONAL TRANSIT authority FEE
AB908,24 8Section 24. 77.9971 of the statutes is created to read:
AB908,22,21 977.9971 Imposition. (1) The southeastern regional transit authority under
10s. 59.58 (7) may impose a fee at a rate not to exceed $18, as adjusted under sub. (2),
11for each transaction in the authority's jurisdictional area, as described in s. 59.58 (7)
12(b), on the rental, but not for rerental and not for rental as a service or repair
13replacement vehicle, of Type 1 automobiles, as defined in s. 340.01 (4) (a), by
14establishments primarily engaged in short-term rental of passenger cars without
15drivers, for a period of 30 days or less, unless the sale is exempt from the sales tax
16under s. 77.54 (1), (4), (7) (a), (7m), (9), or (9a). The fee imposed under this subchapter
17shall be effective on the first day of the first month that begins at least 90 days after
18the board of directors of the southeastern regional transit authority approves the
19imposition of the fee and notifies the department of revenue. The board of directors
20shall notify the department of a repeal of the fee imposed under this subchapter at
21least 60 days before the effective date of the repeal.
AB908,23,3 22(2) (a) The southeastern regional transit authority's board of directors may
23provide for the annual adjustment of the fee specified in sub. (1) to reflect the average
24annual percentage change in the U.S. consumer price index for all urban consumers,
25U.S. city average, as determined by the U.S. department of labor, for the 12 months

1ending on September 30 of the year before the adjustment. If the fee is adjusted
2under this subsection and the adjusted fee is not evenly divisible by $0.25, the
3adjusted fee shall be rounded to the next highest quarter-dollar amount.
AB908,23,64 (b) If the fee is adjusted under this subsection, the southeastern regional
5transit authority shall provide notice to the department of revenue of the fee
6adjustment at least 90 days before the adjustment becomes effective.
AB908,25 7Section 25. 77.9972 of the statutes is created to read:
AB908,23,10 877.9972 Administration. (1) The department of revenue shall administer
9the fee under this subchapter and may take any action, conduct any proceeding, and
10impose interest and penalties.
AB908,23,17 11(2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (5), (13),
12(14), (18), and (19), 77.522, 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61
13(2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes under
14subch. III, apply to the fee under this subchapter. Section 77.73, as it applies to the
15taxes under subch. V, applies to the fee under this subchapter. The renter shall
16collect the fee under this subchapter from the person to whom the passenger car is
17rented.
AB908,24,4 18(3) From the appropriation under s. 20.835 (4) (gh), the department of revenue
19shall distribute 97.45 percent of the fees collected under this subchapter to the
20southeastern regional transit authority and shall indicate to the authority the fees
21reported by each fee payer in the authority's jurisdiction, no later than the end of the
22month following the end of the calendar quarter in which the amounts were collected.
23The fees distributed shall be increased or decreased to reflect subsequent refunds,
24audit adjustments, and all other adjustments. Interest paid on refunds of the fee
25under this subchapter shall be paid from the appropriation under s. 20.835 (4) (gh)

1at the rate under s. 77.60 (1) (a). If the southeastern regional transit authority
2receives a report along with a payment under this subsection, the southeastern
3regional transit authority is subject to the duties of confidentiality to which the
4department of revenue is subject under s. 77.61 (5).
AB908,24,8 5(4) Persons who are subject to the fee under this subchapter shall register with
6the department of revenue. Any person who is required to register, including any
7person authorized to act on behalf of a corporation, partnership, or other person who
8is required to register, who fails to do so is guilty of a misdemeanor.
AB908,24,10 9(5) A retailer who collects a fee under this subchapter shall identify the fee as
10a separate item on a receipt the retailer provides to a rental customer.
AB908,24,13 11(6) If the department of revenue receives notice of a fee adjustment under s.
1277.9971 (2) (b), the department shall publish the new adjusted fee at least 30 days
13before the adjustment becomes effective.
AB908,26 14Section 26. 77.9973 of the statutes is created to read:
AB908,24,20 1577.9973 Discontinuation. Retailers and the department of revenue may not
16collect fees under this subchapter for the southeastern regional transit authority
17after the calendar quarter during which the southeastern regional transit authority
18ceases to exist, except that the department may collect from retailers fees that
19accrued before that calendar quarter and interest and penalties that relate to those
20fees. If fees are collected, the authority may use the revenue for any lawful purpose.
AB908,27 21Section 27. 85.062 (3) (c) of the statutes is created to read:
AB908,24,2222 85.062 (3) (c) The KRM commuter rail line, as defined in s. 59.58 (7) (a) 3.
AB908,28 23Section 28. 85.064 (1) (b) of the statutes is amended to read:
AB908,25,3
185.064 (1) (b) "Political subdivision" means any city, village, town, county, or
2transit commission organized under s. 59.58 (2) or 66.1021 or recognized under s.
366.0301 within this state, or transit authority under s. 59.58 (7).
AB908,29 4Section 29. 85.20 (4m) (a) (intro.) of the statutes is amended to read:
AB908,25,135 85.20 (4m) (a) (intro.) The department shall pay annually to the eligible
6applicant described in subd. 6. cm. the amount of aid specified in subd. 6. cm. The
7department shall pay annually to the eligible applicant described in subd. 6. d. the
8amount of aid specified in subd. 6. d. The department shall allocate an amount to
9each eligible applicant described in subd. 6. e., 6. f., 7., or 8. to ensure that the sum
10of state and federal aids for the projected operating expenses of each eligible
11applicant's urban mass transit system is equal to a uniform percentage, established
12by the department, of the projected operating expenses of the mass transit system
13for the calendar year. The department shall make allocations as follows:
AB908,30 14Section 30. 85.20 (4m) (a) 6. e. of the statutes is amended to read:
AB908,25,1915 85.20 (4m) (a) 6. e. From the appropriation under s. 20.395 (1) (hw), the
16department may pay the uniform percentage for each eligible applicant for a planned
17commuter or light rail system that has been enumerated under s. 85.062 (3). An
18eligible applicant may not receive aid under subd. 6. cm. or d., 7., or 8. for a commuter
19rail or light rail transit system.
AB908,31 20Section 31. 85.20 (4m) (a) 6. f. of the statutes is created to read:
AB908,25,2321 85.20 (4m) (a) 6. f. From the appropriation under s. 20.395 (1) (hy), the
22department may pay the uniform percentage for each eligible applicant for making
23payments under s. 59.58 (7) (L).
AB908,32 24Section 32. 85.20 (4s) of the statutes is amended to read:
AB908,26,5
185.20 (4s) Payment of aids under the contract. The contracts executed
2between the department and eligible applicants under this section shall provide that
3the payment of the state aid allocation under sub. (4m) (a) for the last quarter of the
4state's fiscal year shall be provided from the following fiscal year's appropriation
5under s. 20.395 (1) (hr), (hs), (ht), (hu), or (hw) , or (hy).
AB908,33 6Section 33. 111.70 (1) (j) of the statutes is repealed and recreated to read:
AB908,26,137 111.70 (1) (j) "Municipal employer" means any city, county, village, town,
8metropolitan sewerage district, school district, long-term care district, transit
9authority under s. 59.58 (7) or 66.1038, local cultural arts district created under
10subch. V of ch. 229, or any other political subdivision of the state, or instrumentality
11of one or more political subdivisions of the state, that engages the services of an
12employee and includes any person acting on behalf of a municipal employer within
13the scope of the person's authority, express or implied.
AB908,34 14Section 34. 345.05 (1) (ag) of the statutes is created to read:
AB908,26,1615 345.05 (1) (ag) "Authority" means a transit authority under s. 59.58 (7) or
1666.1038.
AB908,35 17Section 35. 345.05 (2) of the statutes is amended to read:
AB908,27,218 345.05 (2) A person suffering any damage proximately resulting from the
19negligent operation of a motor vehicle owned and operated by a municipality or
20authority
, which damage was occasioned by the operation of the motor vehicle in the
21course of its business, may file a claim for damages against the municipality or
22authority
concerned and the governing body of the municipality , or the board of
23directors of the authority,
may allow, compromise, settle and pay the claim. In this
24subsection, a motor vehicle is deemed owned and operated by a municipality or

1authority
if the vehicle is either being rented or leased, or is being purchased under
2a contract whereby the municipality or authority will acquire title.
AB908,36 3Section 36. 611.11 (4) (a) of the statutes is amended to read:
AB908,27,54 611.11 (4) (a) In this subsection, "municipality" has the meaning given in s.
5345.05 (1) (c), but also includes any transit authority under s. 59.58 (7) or 66.1038.
AB908,27,66 (End)
Loading...
Loading...