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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