AB909,18,33 1. Public officers and agencies of the state.
AB909,18,44 2. Local governmental units, as defined in s. 19.42 (7u).
AB909,18,55 3. Insurance companies.
AB909,18,66 4. Trust companies.
AB909,18,77 5. Banks.
AB909,18,88 6. Savings banks.
AB909,18,99 7. Savings and loan associations.
AB909,18,1010 8. Investment companies.
AB909,18,1111 9. Personal representatives.
AB909,18,1212 10. Trustees.
AB909,18,1313 11. Other fiduciaries not listed in this paragraph.
AB909,18,1714 (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.
AB909,18,25 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.
AB909,19,2
1(14) Duty to provide transit service. An authority shall provide, or contract
2for the provision of, transit service within the authority's jurisdictional area.
AB909,19,7 3(17) Other statutes. This section does not limit the powers of political
4subdivisions to enter into intergovernmental cooperation or contracts or to establish
5separate legal entities under s. 66.0301 or 66.1021 or any other applicable law, or
6otherwise to carry out their powers under applicable statutory provisions. Section
766.0803 (2) does not apply to an authority.
AB909,11 8Section 11. 67.01 (5) of the statutes is amended to read:
AB909,19,169 67.01 (5) "Municipality" means any of the following which is authorized to levy
10a tax: a county, city, village, town, school district, board of park commissioners,
11technical college district, metropolitan sewerage district created under ss. 200.01 to
12200.15 or 200.21 to 200.65, town sanitary district under subch. IX of ch. 60, transit
13authority created under s. 66.1039,
public inland lake protection and rehabilitation
14district established under s. 33.23, 33.235, or 33.24, and any other public body
15empowered to borrow money and issue obligations to repay the money out of public
16funds or revenues. "Municipality" does not include the state.
AB909,12 17Section 12. 70.11 (2) of the statutes is amended to read:
AB909,20,718 70.11 (2) Municipal property and property of certain districts, exception.
19Property owned by any county, city, village, town, school district, technical college
20district, public inland lake protection and rehabilitation district, metropolitan
21sewerage district, municipal water district created under s. 198.22, joint local water
22authority created under s. 66.0823, transit authority created under s. 66.1039,
23long-term care district under s. 46.2895 or town sanitary district; lands belonging
24to cities of any other state used for public parks; land tax-deeded to any county or
25city before January 2; but any residence located upon property owned by the county

1for park purposes that is rented out by the county for a nonpark purpose shall not
2be exempt from taxation. Except as to land acquired under s. 59.84 (2) (d), this
3exemption shall not apply to land conveyed after August 17, 1961, to any such
4governmental unit or for its benefit while the grantor or others for his or her benefit
5are permitted to occupy the land or part thereof in consideration for the conveyance.
6Leasing the property exempt under this subsection, regardless of the lessee and the
7use of the leasehold income, does not render that property taxable.
AB909,13 8Section 13. 71.26 (1) (b) of the statutes is amended to read:
AB909,20,139 71.26 (1) (b) Political units. Income received by the United States, the state
10and all counties, cities, villages, towns, school districts, technical college districts,
11joint local water authorities created under s. 66.0823, transit authorities created
12under s. 66.1039,
long-term care districts under s. 46.2895 or other political units
13of this state.
AB909,14 14Section 14. Chapter 77 (title) of the statutes is amended to read:
AB909,20,1515 CHAPTER 77
AB909,21,216 TAXATION OF FOREST CROPLANDS;
17 REAL ESTATE TRANSFER FEES;
18 SALES AND USE TAXES; COUNTY,
19 TRANSIT AUTHORITY,
AND SPECIAL
20 DISTRICT SALES AND USE TAXES;
21 MANAGED FOREST LAND; ECONOMIC
22 DEVELOPMENT SURCHARGE; LOCAL FOOD
23 AND BEVERAGE TAX; LOCAL RENTAL
24 CAR TAX; Premier resort area

1taxes; state rental vehicle fee;
2 dry cleaning fees
AB909,15 3Section 15. 77.54 (9a) (er) of the statutes is created to read:
AB909,21,44 77.54 (9a) (er) Any transit authority created under s. 66.1039.
AB909,16 5Section 16. Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes
6is amended to read:
AB909,21,77 CHAPTER 77
AB909,21,88 SUBCHAPTER V
AB909,21,119 COUNTY, TRANSIT AUTHORITY, AND
10 SPECIAL DISTRICT SALES AND USE
11 TAXES
AB909,17 12Section 17. 77.708 of the statutes is created to read:
AB909,21,20 1377.708 Adoption by resolution and referendum; transit authority. (1)
14A transit authority created under s. 66.1039, by resolution and referendum under s.
1566.1039 (4) (s), may impose a sales tax and a use tax under this subchapter at a rate
16of 0.1, 0.2, 0.3, 0.4, or 0.5 percent of the sales price or purchase price. Those taxes
17may be imposed only in their entirety. The resolution and referendum shall be
18effective on the first day of the first calendar quarter that begins at least 120 days
19after a certified copy of the resolution and affirmative result of the referendum are
20delivered to the department of revenue.
AB909,22,2 21(2) Retailers and the department of revenue may not collect a tax under sub.
22(1) for any transit authority created under s. 66.1039 beginning on the first day of
23the calendar quarter that is at least 120 days after a certified copy of the repeal
24resolution under s. 66.1039 (4) (s) is delivered to the department of revenue, except

1that the department of revenue may collect from retailers taxes that accrued before
2such calendar quarter and fees, interest, and penalties that relate to those taxes.
AB909,18 3Section 18. 77.71 of the statutes is amended to read:
AB909,22,8 477.71 Imposition of county, transit authority, and special district sales
5and use taxes.
Whenever a county sales and use tax ordinance is adopted under
6s. 77.70, a transit authority resolution is adopted under s. 77.708 and affirmed by
7referendum,
or a special district resolution is adopted under s. 77.705 or 77.706, the
8following taxes are imposed:
AB909,22,20 9(1) For the privilege of selling, licensing, leasing, or renting tangible personal
10property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and
11(d), and for the privilege of selling, licensing, performing, or furnishing services a
12sales tax is imposed upon retailers at the rates under s. 77.70 in the case of a county
13tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate
14under s. 77.705 or 77.706 in the case of a special district tax of the sales price from
15the sale, license, lease, or rental of tangible personal property and the items,
16property, and goods specified under s. 77.52 (1) (b), (c), and (d), except property taxed
17under sub. (4), sold, licensed, leased, or rented at retail in the county or, special
18district, or transit authority's jurisdictional area, or from selling, licensing,
19performing, or furnishing services described under s. 77.52 (2) in the county or,
20special district, or transit authority's jurisdictional area.
AB909,23,11 21(2) An excise tax is imposed at the rates under s. 77.70 in the case of a county
22tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate
23under s. 77.705 or 77.706 in the case of a special district tax of the purchase price
24upon every person storing, using, or otherwise consuming in the county or, special
25district, or transit authority's jurisdictional area tangible personal property, or

1items, property, or goods specified under s. 77.52 (1) (b), (c), or (d), or services if the
2tangible personal property, item, property, good, or service is subject to the state use
3tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3),
4or (4) has been paid relieves the buyer of liability for the tax under this subsection
5and except that if the buyer has paid a similar local tax in another state on a purchase
6of the same tangible personal property, item, property, good, or service that tax shall
7be credited against the tax under this subsection and except that for motor vehicles
8that are used for a purpose in addition to retention, demonstration, or display while
9held for sale in the regular course of business by a dealer the tax under this
10subsection is imposed not on the purchase price but on the amount under s. 77.53
11(1m).
AB909,23,24 12(3) An excise tax is imposed upon a contractor engaged in construction
13activities within the county or, special district, or transit authority's jurisdictional
14area,
at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.708
15in the case of a transit authority tax,
or at the rate under s. 77.705 or 77.706 in the
16case of a special district tax of the purchase price of tangible personal property or
17items, property, or goods under s. 77.52 (1) (b), (c), or (d) that are used in constructing,
18altering, repairing, or improving real property and that became a component part of
19real property in that county or special district or in the transit authority's
20jurisdictional area
, except that if the contractor has paid the sales tax of a county,
21transit authority,
or special district in this state on that tangible personal property,
22item, property, or good, or has paid a similar local sales tax in another state on a
23purchase of the same tangible personal property, item, property, or good, that tax
24shall be credited against the tax under this subsection.
AB909,24,11
1(4) An excise tax is imposed at the rates under s. 77.70 in the case of a county
2tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate
3under s. 77.705 or 77.706 in the case of a special district tax of the purchase price
4upon every person storing, using, or otherwise consuming a motor vehicle, boat,
5recreational vehicle, as defined in s. 340.01 (48r), or aircraft, if that property must
6be registered or titled with this state and if that property is to be customarily kept
7in a county that has in effect an ordinance under s. 77.70, the jurisdictional area of
8a transit authority that has in effect a resolution under s. 77.708,
or in a special
9district that has in effect a resolution under s. 77.705 or 77.706, except that if the
10buyer has paid a similar local sales tax in another state on a purchase of the same
11property that tax shall be credited against the tax under this subsection.
AB909,19 12Section 19. 77.73 (2) of the statutes is amended to read:
AB909,24,2113 77.73 (2) Counties and, special districts, and transit authorities do not have
14jurisdiction to impose the tax under s. 77.71 (2) in regard to items, property, and
15goods under s. 77.52 (1) (b), (c), and (d), and tangible personal property, except
16snowmobiles, trailers, semitrailers, all-terrain vehicles, and utility terrain vehicles,
17purchased in a sale that is consummated in another county or special district in this
18state, or in another transit authority's jurisdictional area, that does not have in effect
19an ordinance or resolution imposing the taxes under this subchapter and later
20brought by the buyer into the county or, special district, or jurisdictional area of the
21transit authority
that has imposed a tax under s. 77.71 (2).
AB909,20 22Section 20. 77.73 (3) of the statutes is amended to read:
AB909,25,823 77.73 (3) Counties and, special districts, and transit authorities have
24jurisdiction to impose the taxes under this subchapter on retailers who file, or who
25are required to file, an application under s. 77.52 (7) or who register, or who are

1required to register, under s. 77.53 (9) or (9m), regardless of whether such retailers
2are engaged in business in the county or, special district, or transit authority's
3jurisdictional area,
as provided in s. 77.51 (13g). A retailer who files, or is required
4to file, an application under s. 77.52 (7) or who registers, or is required to register,
5under s. 77.53 (9) or (9m) shall collect, report, and remit to the department the taxes
6imposed under this subchapter for all counties or, special districts, and transit
7authorities
that have an ordinance or resolution imposing the taxes under this
8subchapter.
AB909,21 9Section 21. 77.75 of the statutes is amended to read:
AB909,25,14 1077.75 Reports. Every person subject to county, transit authority, or special
11district sales and use taxes shall, for each reporting period, record that person's sales
12made in the county or, special district , or jurisdictional area of a transit authority
13that has imposed those taxes separately from sales made elsewhere in this state and
14file a report as prescribed by the department of revenue.
AB909,22 15Section 22. 77.76 (1) of the statutes is amended to read:
AB909,25,2216 77.76 (1) The department of revenue shall have full power to levy, enforce, and
17collect county, transit authority, and special district sales and use taxes and may take
18any action, conduct any proceeding, impose interest and penalties, and in all respects
19proceed as it is authorized to proceed for the taxes imposed by subch. III. The
20department of transportation and the department of natural resources may
21administer the county, transit authority, and special district sales and use taxes in
22regard to items under s. 77.61 (1).
AB909,23 23Section 23. 77.76 (2) of the statutes is amended to read:
AB909,26,224 77.76 (2) Judicial and administrative review of departmental determinations
25shall be as provided in subch. III for state sales and use taxes, and no county, transit

1authority,
or special district may intervene in any matter related to the levy,
2enforcement, and collection of the taxes under this subchapter.
AB909,24 3Section 24. 77.76 (3r) of the statutes is created to read:
AB909,26,214 77.76 (3r) From the appropriation under s. 20.835 (4) (gc) the department of
5revenue shall distribute 98.5 percent of the taxes reported for each transit authority
6that has imposed taxes under this subchapter, minus the transit authority portion
7of the retailers' discount, to the transit authority no later than the end of the 3rd
8month following the end of the calendar quarter in which such amounts were
9reported. At the time of distribution the department of revenue shall indicate the
10taxes reported by each taxpayer. In this subsection, the "transit authority portion
11of the retailers' discount" is the amount determined by multiplying the total
12retailers' discount by a fraction the numerator of which is the gross transit authority
13sales and use taxes payable and the denominator of which is the sum of the gross
14state and transit authority sales and use taxes payable. The transit authority taxes
15distributed shall be increased or decreased to reflect subsequent refunds, audit
16adjustments, and all other adjustments of the transit authority taxes previously
17distributed. Interest paid on refunds of transit authority sales and use taxes shall
18be paid from the appropriation under s. 20.835 (4) (gc) at the rate paid by this state
19under s. 77.60 (1) (a). Any transit authority receiving a report under this subsection
20is subject to the duties of confidentiality to which the department of revenue is
21subject under s. 77.61 (5).
AB909,25 22Section 25. 77.76 (4) of the statutes is amended to read:
AB909,27,323 77.76 (4) There shall be retained by the state 1.5% of the taxes collected for
24taxes imposed by special districts under ss. 77.705 and 77.706 and transit authorities
25under s. 77.708
and 1.75% of the taxes collected for taxes imposed by counties under

1s. 77.70 to cover costs incurred by the state in administering, enforcing, and
2collecting the tax. All interest and penalties collected shall be deposited and retained
3by this state in the general fund.
AB909,26 4Section 26. 77.77 (1) of the statutes is amended to read:
AB909,27,135 77.77 (1) (a) The sales price from services subject to the tax under s. 77.52 (2)
6or the lease, rental, or license of tangible personal property and property, items, and
7goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under this
8subchapter, and the incremental amount of tax caused by a rate increase applicable
9to those services, leases, rentals, or licenses is due, beginning with the first billing
10period starting on or after the effective date of the county ordinance, special district
11resolution, transit authority resolution, or rate increase, regardless of whether the
12service is furnished or the property, item, or good is leased, rented, or licensed to the
13customer before or after that date.
AB909,27,2214 (b) The sales price from services subject to the tax under s. 77.52 (2) or the lease,
15rental, or license of tangible personal property and property, items, and goods
16specified under s. 77.52 (1) (b), (c), and (d), is not subject to the taxes under this
17subchapter, and a decrease in the tax rate imposed under this subchapter on those
18services first applies, beginning with bills rendered on or after the effective date of
19the repeal or sunset of a county ordinance or, special district resolution, or transit
20authority resolution
imposing the tax or other rate decrease, regardless of whether
21the service is furnished or the property, item, or good is leased, rented, or licensed
22to the customer before or after that date.
AB909,27 23Section 27. 77.77 (3) of the statutes is amended to read:
AB909,28,824 77.77 (3) The sale of building materials to contractors engaged in the business
25of constructing, altering, repairing or improving real estate for others is not subject

1to the taxes under this subchapter, and the incremental amount of tax caused by the
2rate increase applicable to those materials is not due, if the materials are affixed and
3made a structural part of real estate, and the amount payable to the contractor is
4fixed without regard to the costs incurred in performing a written contract that was
5irrevocably entered into prior to the effective date of the county ordinance, special
6district resolution, transit authority resolution, or rate increase or that resulted from
7the acceptance of a formal written bid accompanied by a bond or other performance
8guaranty that was irrevocably submitted before that date.
AB909,28 9Section 28. 77.78 of the statutes is amended to read:
AB909,28,16 1077.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle,
11as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain
12vehicle, or aircraft that is required to be registered by this state may be registered
13or titled by this state unless the registrant files a sales and use tax report and pays
14the county tax, transit authority tax, and special district tax at the time of registering
15or titling to the state agency that registers or titles the property. That state agency
16shall transmit those tax revenues to the department of revenue.
AB909,29 17Section 29. 85.064 (1) (b) of the statutes is amended to read:
AB909,28,2018 85.064 (1) (b) "Political subdivision" means any city, village, town, county, or
19transit commission organized under s. 59.58 (2) or 66.1021 or recognized under s.
2066.0301, or transit authority created under s. 66.1039 within this state.
AB909,30 21Section 30. 345.05 (1) (ag) of the statutes is created to read:
AB909,28,2222 345.05 (1) (ag) "Authority" means a transit authority created under s. 66.1039.
AB909,31 23Section 31. 345.05 (2) of the statutes is amended to read:
AB909,29,724 345.05 (2) A person suffering any damage proximately resulting from the
25negligent operation of a motor vehicle owned and operated by a municipality or

1authority
, which damage was occasioned by the operation of the motor vehicle in the
2course of its business, may file a claim for damages against the municipality or
3authority
concerned and the governing body of the municipality , or the board of
4directors of the authority,
may allow, compromise, settle and pay the claim. In this
5subsection, a motor vehicle is deemed owned and operated by a municipality or
6authority
if the vehicle is either being rented or leased, or is being purchased under
7a contract whereby the municipality or authority will acquire title.
AB909,32 8Section 32. 611.11 (4) (a) of the statutes is amended to read:
AB909,29,109 611.11 (4) (a) In this subsection, "municipality" has the meaning given in s.
10345.05 (1) (c), but also includes any transit authority created under s. 66.1039.
AB909,29,1111 (End)
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