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
.
AB1003,21 21Section 21. Effective date.
AB1003,14,2222 (1) This act takes effect on January 1, 2019.
AB1003,14,2323 (End)
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