AB1003,10,77
21. 448310 — Jewelry stores.
AB1003,10,88
22. 448320 — Luggage and leather goods stores.
AB1003,10,99
23. 451110 — Sporting goods stores.
AB1003,10,1010
24. 451120 — Hobby, toy, and game stores.
AB1003,10,1111
25. 451130 — Sewing, needlework, and piece goods stores.
AB1003,10,1212
26. 451211 — Book stores.
AB1003,10,1313
27. 451212 — News dealers and newsstands.
AB1003,10,1414
28. 452111 — Department stores (except discount department stores).
AB1003,10,1515
29. 452112 — Discount department stores.
AB1003,10,1616
29m. 452910 — Warehouse clubs and supercenters.
AB1003,10,1717
30. 452990 — All other general merchandise stores.
AB1003,10,1818
31. 453110 — Florists.
AB1003,10,1919
32. 453210 — Office supplies and stationery stores.
AB1003,10,2020
33. 453220 — Gift, novelty, and souvenir stores.
AB1003,10,2121
34. 453910 — Pet and pet supplies stores.
AB1003,10,2222
35. 453920 — Art dealers.
AB1003,10,2323
36. 453991 — Tobacco stores.
AB1003,10,2424
37. 453998 — All other miscellaneous store retailers (except tobacco stores).
AB1003,10,2525
38. 487110 — Scenic and sightseeing transportation, land.
AB1003,11,1
139. 487210 — Scenic and sightseeing transportation, water.
AB1003,11,22
40. 487990 — Scenic and sightseeing transportation, other.
AB1003,11,33
41. 532292 — Recreational goods rental.
AB1003,11,44
42. 561599 — All other travel arrangement and reservation services.
AB1003,11,55
43. 611620 — Sports and recreation instruction.
AB1003,11,66
44. 611699 — All other miscellaneous schools and instruction.
AB1003,11,77
45. 711110 — Theater companies and dinner theaters.
AB1003,11,88
46. 711120 — Dance companies.
AB1003,11,99
47. 711130 — Musical groups and artists.
AB1003,11,1010
48. 711190 — Other performing arts companies.
AB1003,11,1111
49. 711212 — Racetracks.
AB1003,11,1212
50. 711219 — Other spectator sports.
AB1003,11,1413
51. 711310 — Promoters of performing arts, sports, and similar events with
14facilities.
AB1003,11,1615
52. 711320 — Promoters of performing arts, sports, and similar events without
16facilities.
AB1003,11,1817
53. 711410 — Agents and managers for artists, athletes, entertainers, and
18other public figures.
AB1003,11,1919
54. 711510 — Independent artists, writers, and performers.
AB1003,11,2020
55. 712190 — Nature parks and other similar institutions.
AB1003,11,2121
56. 713110 — Amusement and theme parks.
AB1003,11,2222
57. 713120 — Amusement arcades.
AB1003,11,2323
58. 713210 — Casinos (except casino hotels).
AB1003,11,2424
59. 713290 — Other gambling industries.
AB1003,11,2525
60. 713910 — Golf courses and country clubs.
AB1003,12,1
161. 713920 — Skiing facilities.
AB1003,12,22
62. 713990 — All other amusement and recreation industries.
AB1003,12,33
63. 713940 — Fitness and recreational sports centers.
AB1003,12,44
64. 721110 — Hotels (except casino hotels) and motels.
AB1003,12,55
65. 721120 — Casino hotels.
AB1003,12,66
66. 721191 — Bed-and-breakfast inns.
AB1003,12,77
67. 721199 — All other traveler accommodation.
AB1003,12,88
68. 721211 — RV (recreational vehicle) parks and campgrounds.
AB1003,12,99
69. 721214 — Recreational and vacation camps (except campgrounds).
AB1003,12,1010
70. 722410 — Drinking places (alcoholic beverages).
AB1003,12,1111
71. 722511 — Full-service restaurants.
AB1003,12,1212
72. 722513 — Limited-service restaurants.
AB1003,12,1313
73. 722514 — Cafeterias, grill buffets, and buffets.
AB1003,12,1414
74. 722515 — Snack and nonalcoholic beverage bars.
AB1003,12,1615
(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.
AB1003,13,1010
dm. 23 — Construction.
AB1003,13,1111
em. 31 to 33 — Manufacturing.
AB1003,13,1212
fm. 48 and 49 — Transportation and warehousing.
AB1003,13,1313
gm. 51 — Information.
AB1003,13,1414
hm. 54 — Professional, scientific, and technical services.
AB1003,13,1615
im. 56 — Administrative and support and waste management and remediation
16services.
AB1003,13,1717
jm. 61 — Educational services.
AB1003,13,1818
km. 62 — Health care and social assistance.
AB1003,13,1919
Lm. 72 — Accommodation and food services.
AB1003,13,2020
mm. 81 — Other services (except public administration).
AB1003,18
21Section
18. 323.60 (5) (d) 3. of the statutes is amended to read:
AB1003,14,822
323.60
(5) (d) 3. All facilities with 10 or more employees
in major group
23classifications 10 to 13 in the standard industrial classification manual, 1987 24engaged in activities classified under sector 21 of the North American Industry
25Classification System, 2012 edition,
and any subsequent edition, published by the
1U.S. office of management and budget, at which a toxic chemical is used at or above
2an applicable threshold quantity, except that compliance with the toxic chemical
3release form requirements under this subdivision is not required for the placement
4of a toxic chemical in a storage or disposal site or facility that is located at a facility
5with a permit under ch. 293 or a mining permit under subch. III of ch. 295 if the toxic
6chemical consists of or is contained in merchantable by-products, as defined in s.
7293.01 (7) or 295.41 (25), minerals, or refuse, as defined in s. 293.01 (25) or 295.41
8(41).
AB1003,19
9Section
19. 710.02 (2) (e) of the statutes is amended to read:
AB1003,14,1410
710.02
(2) (e) Manufacturing activities specified under
division D of the
11standard industrial classification manual published by the U.S. printing office, 1972
12and later editions sectors 31 to 33 of the North American Industry Classification
13System, 2012 edition, and any subsequent edition, published by the U.S. office of
14management and budget.
AB1003,20
15Section
20. 710.02 (2) (f) of the statutes is amended to read:
AB1003,14,2016
710.02
(2) (f) Mercantile activities specified under
divisions C, E, F, G, H and
17I of the standard industrial classification manual published by the U.S. printing
18office, 1972 and later editions sectors 22, 23, 42, 44, 45, 48, 49, 51 to 54, 56, 61, 62,
1971, 72, and 81 of the North American Industry Classification System, 2012 edition,
20and any subsequent edition, published by the U.S. office of management and budget.
AB1003,14,2222
(1)
This act takes effect on January 1, 2019.
