AB1003,13
4Section
13. 77.994 (1) of the statutes is repealed and recreated to read:
AB1003,9,12
577.994 Premier resort area tax. (1) (a) Except as provided in par. (b) and
6sub. (3), a municipality or a county all of which is included in a premier resort area
7under s. 66.1113 may, by ordinance, impose a tax at a rate of 0.5 percent of the sales
8price from the sale, license, lease, or rental in the municipality or county of property,
9items, goods, or services that are taxable under subch. III made by businesses that
10are classified in the North American Industry Classification System, 2012 edition,
11and any subsequent edition, published by the U.S. office of management and budget,
12under the following industry numbers:
AB1003,9,1313
1. 311811 — Retail bakeries.
AB1003,9,1414
3. 445210 — Meat markets.
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4. 445291 — Baked goods stores.
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5. 445292 — Confectionery and nut stores.
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6. 445299 — All other specialty food stores.
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7. 445310 — Beer, wine, and liquor stores.
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8. 446110 — Pharmacies and drug stores.
AB1003,9,2020
9. 446120 — Cosmetics, beauty supplies, and perfume stores.
AB1003,9,2121
10. 446191 — Food (health) supplement stores.
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11. 446199 — All other health and personal care stores.
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12. 447110 — Gasoline stations with convenience stores.
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13. 447190 — Other gasoline stations.
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14. 448110 — Men's clothing stores.
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115. 448120 — Women's clothing stores.
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16. 448130 — Children's and infants' clothing stores.
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17. 448140 — Family clothing stores.
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18. 448150 — Clothing accessories stores.
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19. 448190 — Other clothing stores.
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20. 448210 — Shoe stores.
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21. 448310 — Jewelry stores.
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22. 448320 — Luggage and leather goods stores.
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23. 451110 — Sporting goods stores.
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24. 451120 — Hobby, toy, and game stores.
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25. 451130 — Sewing, needlework, and piece goods stores.
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26. 451211 — Book stores.
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27. 451212 — News dealers and newsstands.
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28. 452111 — Department stores (except discount department stores).
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29. 452112 — Discount department stores.
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29m. 452910 — Warehouse clubs and supercenters.
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30. 452990 — All other general merchandise stores.
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31. 453110 — Florists.
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32. 453210 — Office supplies and stationery stores.
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33. 453220 — Gift, novelty, and souvenir stores.
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34. 453910 — Pet and pet supplies stores.
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35. 453920 — Art dealers.
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36. 453991 — Tobacco stores.
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37. 453998 — All other miscellaneous store retailers (except tobacco stores).
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38. 487110 — Scenic and sightseeing transportation, land.
AB1003,11,1
139. 487210 — Scenic and sightseeing transportation, water.
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40. 487990 — Scenic and sightseeing transportation, other.
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41. 532292 — Recreational goods rental.
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42. 561599 — All other travel arrangement and reservation services.
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43. 611620 — Sports and recreation instruction.
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44. 611699 — All other miscellaneous schools and instruction.
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45. 711110 — Theater companies and dinner theaters.
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46. 711120 — Dance companies.
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47. 711130 — Musical groups and artists.
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48. 711190 — Other performing arts companies.
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49. 711212 — Racetracks.
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50. 711219 — Other spectator sports.
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51. 711310 — Promoters of performing arts, sports, and similar events with
14facilities.
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52. 711320 — Promoters of performing arts, sports, and similar events without
16facilities.
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53. 711410 — Agents and managers for artists, athletes, entertainers, and
18other public figures.
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54. 711510 — Independent artists, writers, and performers.
AB1003,11,2020
55. 712190 — Nature parks and other similar institutions.
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56. 713110 — Amusement and theme parks.
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57. 713120 — Amusement arcades.
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58. 713210 — Casinos (except casino hotels).
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59. 713290 — Other gambling industries.
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60. 713910 — Golf courses and country clubs.
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161. 713920 — Skiing facilities.
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62. 713990 — All other amusement and recreation industries.
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63. 713940 — Fitness and recreational sports centers.
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64. 721110 — Hotels (except casino hotels) and motels.
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65. 721120 — Casino hotels.
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66. 721191 — Bed-and-breakfast inns.
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67. 721199 — All other traveler accommodation.
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68. 721211 — RV (recreational vehicle) parks and campgrounds.
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69. 721214 — Recreational and vacation camps (except campgrounds).
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70. 722410 — Drinking places (alcoholic beverages).
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71. 722511 — Full-service restaurants.
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72. 722513 — Limited-service restaurants.
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73. 722514 — Cafeterias, grill buffets, and buffets.
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74. 722515 — Snack and nonalcoholic beverage bars.
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(b) Either a county or a municipality within that county, but not both, may
16impose a tax under par. (a).
AB1003,14
17Section
14. 77.994 (2) of the statutes is repealed.
AB1003,15
18Section
15. 281.58 (1) (c) 1. (intro.) of the statutes is amended to read:
AB1003,13,319
281.58
(1) (c) 1. (intro.) Any nongovernmental, nonresidential user of a publicly
20owned treatment work which discharges more than the equivalent of 25,000 gallons
21per day of sanitary wastes, other than domestic wastes or discharges from sanitary
22conveniences, or discharges a volume that has the weight of biochemical oxygen
23demand or suspended solids at least as great as the weight found in 25,000 gallons
24per day of sanitary waste from residential users, and which is identified in the
25standard industrial classification manual, 1972, federal North American Industry
1Classification System, 2012 edition, and any subsequent edition, published by the
2U.S. office of management and budget,
as amended and supplemented as of October
31, 1978, under
one any of the following
divisions sectors:
AB1003,16
4Section
16. 281.58 (1) (c) 1. a. to e. of the statutes are repealed.
AB1003,17
5Section
17. 281.58 (1) (c) 1. am., bm., cm., dm., em., fm., gm., hm., im., jm., km.,
6Lm. and mm. of the statutes are created to read:
AB1003,13,77
281.58
(1) (c) 1. am. 11 — Agriculture, forestry, fishing, and hunting.
AB1003,13,88
bm. 21 — Mining.
AB1003,13,99
cm. 22 — Utilities.
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dm. 23 — Construction.
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em. 31 to 33 — Manufacturing.
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fm. 48 and 49 — Transportation and warehousing.
AB1003,13,1313
gm. 51 — Information.
