AB922,13 8Section 13. 71.26 (1) (b) of the statutes is amended to read:
AB922,20,139 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.
AB922,14 14Section 14. Chapter 77 (title) of the statutes is amended to read:
AB922,20,1515 CHAPTER 77
AB922,21,216 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
AB922,15 3Section 15. 77.54 (9a) (er) of the statutes is created to read:
AB922,21,44 77.54 (9a) (er) Any transit authority created under s. 66.1039.
AB922,16 5Section 16. Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes
6is amended to read:
AB922,21,77 CHAPTER 77
AB922,21,88 SUBCHAPTER V
AB922,21,119 COUNTY, TRANSIT AUTHORITY, AND
10 SPECIAL DISTRICT SALES AND USE
11 TAXES
AB922,17 12Section 17. 77.708 of the statutes is created to read:
AB922,21,20 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.
AB922,22,2 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.
AB922,18 3Section 18. 77.71 of the statutes is amended to read:
AB922,22,8 477.71 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:
AB922,22,20 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.
AB922,23,11 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),
4(4), or (5) 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).
AB922,23,24 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.
AB922,24,14
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 be
6registered or titled with this state and if that property is to be customarily kept in
7a county that has in effect an ordinance under s. 77.70, the jurisdictional area of a
8transit authority that has in effect a resolution under s. 77.708,
or in a special district
9that has in effect a resolution under s. 77.705 or 77.706, except that if the buyer has
10paid a similar local sales tax in another state on a purchase of the same property, that
11tax shall be credited against the tax under this subsection. The lease or rental of a
12motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft is
13not taxed under this subsection if the lease or rental does not require recurring
14periodic payments.
AB922,25,3 15(5) An excise tax is imposed on the purchase price for the lease or rental of a
16motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft at
17the rates under s. 77.70 in the case of a county tax or at the rate under s. 77.705, at
18the rate under s. 77.708 in the case of a transit authority tax,
or 77.706 in the case
19of a special district tax upon every person storing, using, or otherwise consuming in
20the county or, special district , or jurisdictional area of the transit authority the motor
21vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that
22property must be registered or titled with this state and if the lease or rental does
23not require recurring periodic payments, except that a receipt indicating that the tax
24under sub. (1) had been paid relieves the purchaser of liability for the tax under this
25subsection and except that if the purchaser has paid a similar local tax in another

1state on the same lease or rental of such motor vehicle, boat, recreational vehicle, as
2defined in s. 340.01 (48r), or aircraft, that tax shall be credited against the tax under
3this subsection.
AB922,19 4Section 19. 77.73 (2) of the statutes is amended to read:
AB922,25,145 77.73 (2) Counties and, special districts, and transit authorities do not have
6jurisdiction to impose the tax under s. 77.71 (2) in regard to items, property, and
7goods under s. 77.52 (1) (b), (c), and (d), and tangible personal property, except
8snowmobiles, trailers, semitrailers, limited use off-highway motorcycles, as defined
9in s. 23.335 (1) (o), all-terrain vehicles, and utility terrain vehicles, purchased in a
10sale that is consummated in another county or special district in this state, or in
11another transit authority's jurisdictional area,
that does not have in effect an
12ordinance or resolution imposing the taxes under this subchapter and later brought
13by the buyer into the county or, special district, or jurisdictional area of the transit
14authority
that has imposed a tax under s. 77.71 (2).
AB922,20 15Section 20. 77.73 (2m) of the statutes is amended to read:
AB922,25,2316 77.73 (2m) Counties and, special districts, and transit authorities do not have
17jurisdiction to impose the tax under s. 77.71 (5) with regard to the lease or rental of
18a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft
19if the lease or rental does not require recurring periodic payments and if the
20purchaser received the property in another county or special district in this state, or
21in another transit authority's jurisdictional area,
and then brings the property into
22a county or, special district , or jurisdictional area of a transit authority that imposes
23the tax under s. 77.71 (5).
AB922,21 24Section 21. 77.73 (3) of the statutes is amended to read:
AB922,26,11
177.73 (3) Counties and , special districts, and transit authorities have
2jurisdiction to impose the taxes under this subchapter on retailers who file, or who
3are required to file, an application under s. 77.52 (7) or who register, or who are
4required to register, under s. 77.53 (9) or (9m), regardless of whether such retailers
5are engaged in business in the county or, special district, or transit authority's
6jurisdictional area,
as provided in s. 77.51 (13g). A retailer who files, or is required
7to file, an application under s. 77.52 (7) or who registers, or is required to register,
8under s. 77.53 (9) or (9m) shall collect, report, and remit to the department the taxes
9imposed under this subchapter for all counties or , special districts, and transit
10authorities
that have an ordinance or resolution imposing the taxes under this
11subchapter.
AB922,22 12Section 22. 77.75 of the statutes is amended to read:
AB922,26,17 1377.75 Reports. Every person subject to county, transit authority, or special
14district sales and use taxes shall, for each reporting period, record that person's sales
15made in the county or, special district, or jurisdictional area of a transit authority
16that has imposed those taxes separately from sales made elsewhere in this state and
17file a report as prescribed by the department of revenue.
AB922,23 18Section 23. 77.76 (1) of the statutes is amended to read:
AB922,26,2519 77.76 (1) The department of revenue shall have full power to levy, enforce, and
20collect county, transit authority, and special district sales and use taxes and may take
21any action, conduct any proceeding, impose interest and penalties, and in all respects
22proceed as it is authorized to proceed for the taxes imposed by subch. III. The
23department of transportation and the department of natural resources may
24administer the county, transit authority, and special district sales and use taxes in
25regard to items under s. 77.61 (1).
AB922,24
1Section 24. 77.76 (2) of the statutes is amended to read:
AB922,27,52 77.76 (2) Judicial and administrative review of departmental determinations
3shall be as provided in subch. III for state sales and use taxes, and no county, transit
4authority,
or special district may intervene in any matter related to the levy,
5enforcement, and collection of the taxes under this subchapter.
AB922,25 6Section 25. 77.76 (3r) of the statutes is created to read:
AB922,27,247 77.76 (3r) From the appropriation under s. 20.835 (4) (gc) the department of
8revenue shall distribute 98.5 percent of the taxes reported for each transit authority
9that has imposed taxes under this subchapter, minus the transit authority portion
10of the retailers' discount, to the transit authority no later than the end of the 3rd
11month following the end of the calendar quarter in which such amounts were
12reported. At the time of distribution the department of revenue shall indicate the
13taxes reported by each taxpayer. In this subsection, the “transit authority portion
14of the retailers' discount" is the amount determined by multiplying the total
15retailers' discount by a fraction the numerator of which is the gross transit authority
16sales and use taxes payable and the denominator of which is the sum of the gross
17state and transit authority sales and use taxes payable. The transit authority taxes
18distributed shall be increased or decreased to reflect subsequent refunds, audit
19adjustments, and all other adjustments of the transit authority taxes previously
20distributed. Interest paid on refunds of transit authority sales and use taxes shall
21be paid from the appropriation under s. 20.835 (4) (gc) at the rate paid by this state
22under s. 77.60 (1) (a). Any transit authority receiving a report under this subsection
23is subject to the duties of confidentiality to which the department of revenue is
24subject under s. 77.61 (5).
AB922,26 25Section 26. 77.76 (4) of the statutes is amended to read:
AB922,28,6
177.76 (4) There shall be retained by the state 1.5 percent of the taxes collected
2for taxes imposed by special districts under ss. 77.705 and 77.706 and transit
3authorities under s. 77.708
and 1.75 percent of the taxes collected for taxes imposed
4by counties under s. 77.70 to cover costs incurred by the state in administering,
5enforcing, and collecting the tax. All interest and penalties collected shall be
6deposited and retained by this state in the general fund.
AB922,27 7Section 27. 77.77 (1) of the statutes is amended to read:
AB922,28,168 77.77 (1) (a) The sales price from services subject to the tax under s. 77.52 (2)
9or the lease, rental, or license of tangible personal property and property, items, and
10goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under this
11subchapter, and the incremental amount of tax caused by a rate increase applicable
12to those services, leases, rentals, or licenses is due, beginning with the first billing
13period starting on or after the effective date of the county ordinance, special district
14resolution, transit authority resolution, or rate increase, regardless of whether the
15service is furnished or the property, item, or good is leased, rented, or licensed to the
16customer before or after that date.
AB922,28,2517 (b) The sales price from services subject to the tax under s. 77.52 (2) or the lease,
18rental, or license of tangible personal property and property, items, and goods
19specified under s. 77.52 (1) (b), (c), and (d), is not subject to the taxes under this
20subchapter, and a decrease in the tax rate imposed under this subchapter on those
21services first applies, beginning with bills rendered on or after the effective date of
22the repeal or sunset of a county ordinance or, special district resolution, or transit
23authority resolution
imposing the tax or other rate decrease, regardless of whether
24the service is furnished or the property, item, or good is leased, rented, or licensed
25to the customer before or after that date.
AB922,28
1Section 28. 77.77 (3) of the statutes is amended to read:
AB922,29,112 77.77 (3) The sale of building materials to contractors engaged in the business
3of constructing, altering, repairing or improving real estate for others is not subject
4to the taxes under this subchapter, and the incremental amount of tax caused by the
5rate increase applicable to those materials is not due, if the materials are affixed and
6made a structural part of real estate, and the amount payable to the contractor is
7fixed without regard to the costs incurred in performing a written contract that was
8irrevocably entered into prior to the effective date of the county ordinance, special
9district resolution, transit authority resolution, or rate increase or that resulted from
10the acceptance of a formal written bid accompanied by a bond or other performance
11guaranty that was irrevocably submitted before that date.
AB922,29 12Section 29. 77.78 of the statutes, as affected by 2017 Wisconsin Act 59, is
13amended to read:
AB922,29,21 1477.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle,
15as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain
16vehicle, off-highway motorcycle, as defined in s. 23.335 (1) (q), or aircraft that is
17required to be registered by this state may be registered or titled by this state unless
18the registrant files a sales and use tax report and pays the county tax, transit
19authority tax,
and special district tax at the time of registering or titling to the state
20agency that registers or titles the property. That state agency shall transmit those
21tax revenues to the department of revenue.
AB922,30 22Section 30. 85.064 (1) (b) of the statutes is amended to read:
AB922,29,2523 85.064 (1) (b) “Political subdivision" means any city, village, town, county, or
24transit commission organized under s. 59.58 (2) or 66.1021 or recognized under s.
2566.0301, or transit authority created under s. 66.1039 within this state.
AB922,31
1Section 31. 345.05 (1) (ag) of the statutes is created to read:
AB922,30,22 345.05 (1) (ag) “Authority" means a transit authority created under s. 66.1039.
AB922,32 3Section 32. 345.05 (2) of the statutes is amended to read:
AB922,30,124 345.05 (2) A person suffering any damage proximately resulting from the
5negligent operation of a motor vehicle owned and operated by a municipality or
6authority
, which damage was occasioned by the operation of the motor vehicle in the
7course of its business, may file a claim for damages against the municipality or
8authority
concerned and the governing body of the municipality , or the board of
9directors of the authority,
may allow, compromise, settle and pay the claim. In this
10subsection, a motor vehicle is deemed owned and operated by a municipality or
11authority
if the vehicle is either being rented or leased, or is being purchased under
12a contract whereby the municipality or authority will acquire title.
AB922,33 13Section 33. 611.11 (4) (a) of the statutes is amended to read:
AB922,30,1514 611.11 (4) (a) In this subsection, “municipality" has the meaning given in s.
15345.05 (1) (c), but also includes any transit authority created under s. 66.1039.
AB922,30,1616 (End)
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