AB245,158 9Section 158. 76.07 (4g) (a) 10. of the statutes is amended to read:
AB245,82,1210 76.07 (4g) (a) 10. Determine the depreciated cost of road real property owned
11or rented by the company and used in the operation of the company's business in this
12state.
AB245,159 13Section 159. 76.07 (4g) (a) 11. and 12. of the statutes are repealed.
AB245,160 14Section 160. 76.07 (4g) (a) 13. of the statutes is amended to read:
AB245,82,1615 76.07 (4g) (a) 13. Divide the sum of the amounts under subds. 10. and 12.
16amount under subd. 10. by the depreciated cost of road real property everywhere.
AB245,161 17Section 161 . 76.074 of the statutes is created to read:
AB245,82,18 1876.074 Property exempt from assessment. (1) In this section:
AB245,82,2219 (a) Notwithstanding s. 76.02, “air carrier company" means any person engaged
20in the business of transportation in aircraft of persons or property for hire on
21regularly scheduled flights. In this paragraph, “aircraft" has the meaning given in
22s. 76.02 (1).
AB245,82,2323 (b) “Hub facility" means any of the following:
AB245,83,324 1. A facility at an airport from which an air carrier company operated at least
2545 common carrier departing flights each weekday in the prior year and from which

1it transported passengers to at least 15 nonstop destinations, as defined by rule by
2the department, or transported cargo to nonstop destinations, as defined by rule by
3the department.
AB245,83,74 2. An airport or any combination of airports in this state from which an air
5carrier company cumulatively operated at least 20 common carrier departing flights
6each weekday in the prior year, if the air carrier company's headquarters, as defined
7by rule by the department, is in this state.
AB245,83,10 8(2) Property owned by an air carrier company that operates a hub facility in
9this state, if the property is used in the operation of the air carrier company, is exempt
10from taxation under this subchapter and from local assessment and taxation.
AB245,83,13 11(3) For assessments after January 1, 2024, the personal property, as defined
12in s. 70.04, of a railroad company is exempt from taxation under this subchapter and
13from local assessment and taxation.
AB245,162 14Section 162. 76.125 (1) of the statutes is amended to read:
AB245,83,2015 76.125 (1) Using the statement of assessments under s. 70.53 and the
16statement of taxes under s. 69.61, the department shall determine the net rate of
17taxation of commercial property under s. 70.32 (2) (a) 2., and of manufacturing
18property under s. 70.32 (2) (a) 3. and of personal property under s. 70.30 as provided
19in subs. (2) to (6). The department shall enter that rate on the records of the
20department.
AB245,163 21Section 163 . 76.24 (2) (a) of the statutes is amended to read:
AB245,84,722 76.24 (2) (a) All taxes paid by any railroad company derived from or
23apportionable to repair facilities, docks, ore yards, piers, wharves, grain elevators,
24and their approaches, or car ferries on the basis of the separate valuation provided
25for in s. 76.16, shall be distributed annually from the transportation fund to the

1towns, villages, and cities in which they are located, pursuant to certification made
2by the department of revenue on or before August 15. Beginning with amounts
3distributed in 2011 2024, the amount distributed to any town, village, or city under
4this paragraph may not be less than the amount distributed to it in 2010 2023 under
5this paragraph. Beginning with amounts distributed in 2025, the amount
6distributed to any town, village, or city under this paragraph may not be less than
7the amount distributed in 2024.
AB245,164 8Section 164 . 76.31 of the statutes is amended to read:
AB245,84,16 976.31 Determination of ad valorem tax receipts for hub facility
10exemptions.
By July 1, 2004, and every Annually, by July 1 thereafter, the
11department shall determine the total amount of the tax imposed under subch. I of
12ch. 76 that was paid by each air carrier company, as defined in s. 70.11 (42) (a) 1. 76.02
13(1)
, whose property is exempt from taxation under s. 70.11 (42) (b) 76.074 (2) for the
14most recent taxable year that the air carrier company paid the tax imposed under
15subch. I of ch. 76. The total amount determined under this section shall be
16transferred under s. 20.855 (4) (fm) to the transportation fund.
AB245,165 17Section 165 . 76.69 of the statutes is repealed.
AB245,166 18Section 166. 76.82 of the statutes is amended to read:
AB245,84,22 1976.82 Assessment. The department , using the methods that it uses to assess
20property under s. 70.995,
shall assess the property that is taxable under s. 76.81,
21including property that is exempt under s. 70.11 (27) from the tax under ch. 70,
at
22its value as of January 1.
AB245,167 23Section 167 . Chapter 77 (title) of the statutes is amended to read:
AB245,84,2424 CHAPTER 77
AB245,85,2
1TAXATION OF FOREST CROPLANDS;
2 REAL ESTATE TRANSFER FEES;
AB245,85,113 SALES AND USE TAXES; COUNTY,
4 Municipality,
AND SPECIAL DISTRICT
5 SALES AND USE TAXES; MANAGED
6 FOREST LAND; ECONOMIC DEVELOPMENT
7 SURCHARGE; LOCAL FOOD and
8 BEVERAGE TAX; LOCAL RENTAL CAR
9 TAX; PREMIER RESORT AREA TAXES;
10 STATE RENTAL VEHICLE
11 FEE; DRY CLEANING FEES
AB245,168 12Section 168. 77.04 (1) of the statutes is amended to read:
AB245,86,313 77.04 (1) Tax roll. The clerk on making up the tax roll shall enter as to each
14forest cropland description in a special column or some other appropriate place in
15such tax roll headed by the words “Forest Croplands" or the initials “F.C.L.", which
16shall be a sufficient designation that such description is subject to this subchapter.
17Such land shall thereafter be assessed and be subject to review under ch. 70, and
18such assessment may be used by the department of revenue in the determination of
19the tax upon withdrawal of such lands as forest croplands as provided in s. 77.10 for
20entries prior to 1972 or for any entry under s. 77.02 (4) (a). The tax upon withdrawal
21of descriptions entered as forest croplands after December 31, 1971, may be
22determined by the department of revenue by multiplying the last assessed value of
23the land prior to the time of the entry by an annual ratio computed for the state under
24sub. (2) to establish the annual assessed value of the description. No tax shall be
25levied on forest croplands except the specific annual taxes as provided, except that

1any building located on forest cropland shall be assessed as personal real property,
2subject to all laws and regulations for the assessment and taxation of general
3property.
AB245,169 4Section 169 . 77.51 (12t) of the statutes is renumbered 77.51 (12t) (intro.) and
5amended to read:
AB245,86,196 77.51 (12t) (intro.) “Real property construction activities" means activities that
7occur at a site where tangible personal property or items or goods under s. 77.52 (1)
8(b) or (d) that are applied or adapted to the use or purpose to which real property is
9devoted are permanently affixed to that real property , if the intent of the person who
10affixes that property is to make a permanent accession to the real property
. “Real
11property construction activities" does not include affixing property subject to tax
12under s. 77.52 (1) (c) to real property or affixing to real property tangible personal
13property that remains tangible personal property after it is affixed. The department
14may promulgate rules to determine whether activities that occur at a site where
15tangible personal property or items or goods under s. 77.52 (1) (b) or (d) are affixed
16to real property are real property construction activities for purposes of this
17subchapter. If the classification of property or an activity is not identified by rule,
18the department's determination of whether personal property becomes a part of real
19property shall be made by considering the following criteria:
AB245,170 20Section 170 . 77.51 (12t) (a) to (c) of the statutes are created to read:
AB245,86,2121 77.51 (12t) (a) Actual physical annexation to the real property.
AB245,86,2322 (b) Application or adaptation to the use or purpose to which the real property
23is devoted.
AB245,86,2524 (c) An intention on the part of the person making the annexation to make a
25permanent accession to the real property.
AB245,171
1Section 171. 77.54 (20n) (d) 2. of the statutes is amended to read:
AB245,87,52 77.54 (20n) (d) 2. The retailer manufactures the prepared food in a building
3on real property assessed as manufacturing property under s. 70.995, or that would
4be assessed as manufacturing property under s. 70.995 if the building real property
5was located in this state.
AB245,172 6Section 172 . 77.54 (20n) (d) 3. of the statutes is amended to read:
AB245,87,87 77.54 (20n) (d) 3. The retailer makes no retail sales of prepared food at the
8building location described in subd. 2.
AB245,173 9Section 173 . 77.54 (57d) (b) 1. of the statutes is amended to read:
AB245,87,1110 77.54 (57d) (b) 1. A person engaged in manufacturing in this state at a building
11on real property assessed under s. 70.995.
AB245,174 12Section 174 . Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes
13is amended to read:
AB245,87,1414 CHAPTER 77
AB245,87,1515 SUBCHAPTER V
AB245,87,1816 COUNTY, municipality, AND
17 SPECIAL DISTRICT SALES
18 AND USE TAXES
AB245,175 19Section 175 . 77.70 of the statutes is renumbered 77.70 (1) and amended to
20read:
AB245,88,1221 77.70 (1) Any Except as provided in sub. (2), any county desiring to may impose
22county sales and use taxes under this subchapter may do so by the adoption of an
23ordinance, stating its purpose and referring to this subchapter. The rate of the tax
24imposed under this section subsection is 0.5 percent of the sales price or purchase
25price. Except as provided in s. 66.0621 (3m), the county sales and use taxes imposed

1under this subsection
may be imposed only for the purpose of directly reducing the
2property tax levy and only in their entirety as provided in this subchapter. That
3ordinance shall be effective on the first day of January, the first day of April, the first
4day of July or the first day of October
January 1, April 1, July 1, or October 1. A
5certified copy of that ordinance shall be delivered to the secretary of revenue at least
6120 days prior to its effective date. The repeal of any such ordinance shall be effective
7on December 31. A certified copy of a repeal ordinance shall be delivered to the
8secretary of revenue at least 120 days before the effective date of the repeal. Except
9as provided under s. 77.60 (9), the department of revenue may not issue any
10assessment nor or act on any claim for a refund or any claim for an adjustment under
11s. 77.585 after the end of the calendar year that is 4 years after the year in which the
12county has enacted a repeal ordinance under this section subsection.
AB245,176 13Section 176 . 77.70 (2) of the statutes is created to read:
AB245,89,1614 77.70 (2) (a) In addition to the taxes imposed under sub. (1), a county in which
15a 1st class city is located may adopt an ordinance to impose sales and use taxes under
16this subchapter at the rate of 0.375 percent of the sales price or purchase price. An
17ordinance adopted under this subsection is not effective unless the electors of the
18county approve the ordinance at a referendum held at a special election, as provided
19under s. 8.06, or at a spring primary or election or partisan primary or election. An
20ordinance adopted and approved under this subsection shall be effective on January
211, April 1, July 1, or October 1 and the taxes shall be imposed only in their entirety
22as provided in this subchapter. A certified copy of the ordinance shall be delivered
23to the secretary of revenue at least 120 days prior to its effective date. No county may
24impose a tax under this subsection unless the county makes an election to join the
25Wisconsin Retirement System for all new employees, pursuant to s. 40.21 (7) (a), and

1the county contributes the amount calculated under s. 59.875 (4) to its retirement
2system's unfunded actuarial accrued liability from the taxes imposed under this
3subsection in 2025 and in each year thereafter until the first year in which the
4retirement system is determined by the retirement system's actuary to be fully
5funded. After the retirement system is first fully funded, or until 30 years have
6elapsed since the effective date of the tax, whichever is earlier, the actuary shall
7determine all future required contributions from the county on the basis of standard
8actuarial practices, and the county shall repeal the ordinance imposing the tax. A
9certified copy of that ordinance shall be delivered to the secretary of revenue at least
10120 days prior to its effective date. The repeal of any such ordinance shall be effective
11on December 31. A certified copy of a repeal ordinance shall be delivered to the
12secretary of revenue at least 120 days before the effective date of the repeal. Except
13as provided under s. 77.60 (9), the department of revenue may not issue any
14assessment or act on any claim for a refund or any claim for an adjustment under s.
1577.585 after the end of the calendar year that is 4 years after the year in which the
16county has enacted a repeal ordinance under this subsection.
AB245,89,2017 (b) 1. Annually, after making the required payment to its retirement system's
18unfunded actuarial accrued liability under par. (a), the county shall make the
19required payment for its pension bond obligations from the revenues received under
20this subsection.
AB245,89,2321 2. Any revenues received in any year in excess of the amounts paid under subd.
221. and par. (a) in the previous year shall be used as an additional payment to the
23county retirement system's unfunded actuarial accrued liability.
AB245,90,224 (c) Annually, beginning in 2026, the county shall submit a report to the joint
25committee on finance, in the manner provided under s. 13.172 (2), containing

1detailed information on the county's expenditures in the previous year from the
2revenues collected under this subsection.
AB245,177 3Section 177 . 77.701 of the statutes is created to read:
AB245,91,5 477.701 Adoption by municipal ordinance. (1) A 1st class city may adopt
5an ordinance to impose a sales and use tax under this subchapter at the rate of 2.0
6percent of the sales price or purchase price. An ordinance adopted under this section
7is not effective unless the electors of the city approve the ordinance at a referendum
8held at a special election, as provided under s. 8.06, or at a spring primary or election
9or partisan primary or election. An ordinance adopted and approved under this
10section shall be effective on January 1, April 1, July 1, or October 1, and the taxes
11shall be imposed only in their entirety as provided in this subchapter. A certified copy
12of the ordinance shall be delivered to the secretary of revenue at least 120 days prior
13to its effective date. No 1st class city may impose a tax under this section unless the
14city makes an election to join the Wisconsin Retirement System for all new
15employees, pursuant to s. 40.21 (7) (a), and the city contributes the amount
16calculated under s. 62.625 to its retirement system's unfunded actuarial accrued
17liability in 2025 and in each year thereafter until the first year in which the
18retirement system is determined by the retirement system's actuary to be fully
19funded. After the retirement system is first fully funded, or until 30 years have
20elapsed since the effective date of the tax, whichever is earlier, the actuary shall
21determine all future required contributions from the city on the basis of standard
22actuarial practices, and the city shall repeal the ordinance imposing the tax. A
23certified copy of that ordinance shall be delivered to the secretary of revenue at least
24120 days prior to its effective date. The repeal of any such ordinance shall be effective
25on December 31. A certified copy of a repeal ordinance shall be delivered to the

1secretary of revenue at least 120 days before the effective date of the repeal. Except
2as provided under s. 77.60 (9), the department of revenue may not issue any
3assessment or act on any claim for a refund or any claim for an adjustment under s.
477.585 after the end of the calendar year that is 4 years after the year in which the
5city has enacted a repeal ordinance under this section.
AB245,91,18 6(2) (a) Annually, the city shall use no more than 90 percent of the amount of
7revenue generated under this section in the first full calendar year in which the tax
8is imposed to offset the actual costs of the required payment under sub. (1) and to
9offset the increase in participating city agency employer contribution costs from 2022
10to the current year for the retirement system established under chapter 396, laws
11of 1937
. For purposes of this paragraph, “city agency” means any board, commission,
12division, department, office, or agency of the city government, including its school
13board, auditorium board, fire and police departments, annuity and pension board,
14board of vocational and adult education, Wisconsin Center District, housing
15authority, Veolia Milwaukee with respect to employees who are participants in the
16retirement system of Milwaukee on the effective date of this paragraph .... [LRB
17inserts date], and public school teachers' annuity and retirement fund, by which an
18employee of the city or city agency is paid.
AB245,91,2319 (b) The city shall use an amount equal to the revenue derived from 10 percent
20of the amount of revenue generated under this section in the first full calendar year
21in which the tax is imposed to maintain a level of law enforcement and fire protective
22and emergency medical service that is equivalent to that provided in the 1st class city
23on April 1, 2023.
AB245,92,424 (c) In any year in which the amount of the taxes collected under this section
25exceeds the amount of the taxes collected in the previous year and the amounts

1necessary to make the payments under pars. (a) and (b), the city shall use the excess
2revenue to implement the requirements under s. 62.90 (5) (b) and the ongoing costs
3of the increased number of law enforcement officers and daily staffing level of the
4members of the paid fire department.
AB245,92,9 5(3) Annually, beginning in 2026, the city shall submit a report to the joint
6committee on finance, in the manner provided under s. 13.172 (2), containing
7detailed information on the city's expenditures in the previous year from the
8revenues collected under this section, including expenditures and staffing levels
9related to law enforcement, fire protection, and other public safety measures.
AB245,178 10Section 178. 77.71 of the statutes is amended to read:
AB245,92,14 1177.71 Imposition of county, municipality, and special district sales and
12use taxes.
Whenever a county sales and use tax ordinance is adopted under s. 77.70
13or 77.701 or a special district resolution is adopted under s. 77.705 or 77.706, the
14following taxes are imposed:
AB245,92,25 15(1) For the privilege of selling, licensing, leasing, or renting tangible personal
16property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and
17(d), and for the privilege of selling, licensing, performing, or furnishing services a
18sales tax is imposed upon retailers at the rates under s. 77.70 in the case of a county
19tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under
20s. 77.705 or 77.706 in the case of a special district tax of the sales price from the sale,
21license, lease, or rental of tangible personal property and the items, property, and
22goods specified under s. 77.52 (1) (b), (c), and (d), except property taxed under sub.
23(4), sold, licensed, leased, or rented at retail in the county, municipality, or special
24district, or from selling, licensing, performing, or furnishing services described under
25s. 77.52 (2) in the county, municipality, or special district.
AB245,93,15
1(2) An excise tax is imposed at the rates under s. 77.70 in the case of a county
2tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under
3s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every
4person storing, using, or otherwise consuming in the county, municipality, or special
5district tangible personal property, or items, property, or goods specified under s.
677.52 (1) (b), (c), or (d), or services if the tangible personal property, item, property,
7good, or service is subject to the state use tax under s. 77.53, except that a receipt
8indicating that the tax under sub. (1), (3), (4), or (5) has been paid relieves the buyer
9of liability for the tax under this subsection and except that if the buyer has paid a
10similar local tax in another state on a purchase of the same tangible personal
11property, item, property, good, or service that tax shall be credited against the tax
12under this subsection and except that for motor vehicles that are used for a purpose
13in addition to retention, demonstration, or display while held for sale in the regular
14course of business by a dealer the tax under this subsection is imposed not on the
15purchase price but on the amount under s. 77.53 (1m).
AB245,94,2 16(3) An excise tax is imposed upon a contractor engaged in construction
17activities within the county or special district at the rates under s. 77.70 in the case
18of a county tax, at the rate under s. 77.701 in the case of a municipality tax, or at the
19rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price
20of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c),
21or (d) that are used in constructing, altering, repairing, or improving real property
22and that became a component part of real property in that county , municipality, or
23special district, except that if the contractor has paid the sales tax of a county,
24municipality,
or special district in this state on that tangible personal property, item,
25property, or good, or has paid a similar local sales tax in another state on a purchase

1of the same tangible personal property, item, property, or good, that tax shall be
2credited against the tax under this subsection.
AB245,94,15 3(4) An excise tax is imposed at the rates under s. 77.70 in the case of a county
4tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under
5s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every
6person storing, using, or otherwise consuming a motor vehicle, boat, recreational
7vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be registered
8or titled with this state and if that property is to be customarily kept in a county that
9has in effect an ordinance under s. 77.70, in a municipality that has in effect an
10ordinance under s. 77.701,
or in a special district that has in effect a resolution under
11s. 77.705 or 77.706, except that if the buyer has paid a similar local sales tax in
12another state on a purchase of the same property, that tax shall be credited against
13the tax under this subsection. The lease or rental of a motor vehicle, boat,
14recreational vehicle, as defined in s. 340.01 (48r), or aircraft is not taxed under this
15subsection if the lease or rental does not require recurring periodic payments.
AB245,95,3 16(5) An excise tax is imposed on the purchase price for the lease or rental of a
17motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft at
18the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701 in the
19case of a municipality tax,
or at the rate under s. 77.705 or 77.706 in the case of a
20special district tax upon every person storing, using, or otherwise consuming in the
21county, municipality, or special district the motor vehicle, boat, recreational vehicle,
22as defined in s. 340.01 (48r), or aircraft if that property must be registered or titled
23with this state and if the lease or rental does not require recurring periodic
24payments, except that a receipt indicating that the tax under sub. (1) had been paid
25relieves the purchaser of liability for the tax under this subsection and except that

1if the purchaser has paid a similar local tax in another state on the same lease or
2rental of such motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r),
3or aircraft, that tax shall be credited against the tax under this subsection.
AB245,179 4Section 179. 77.73 (2), (2m) and (3) of the statutes are amended to read:
AB245,95,13 577.73 (2) Counties, municipalities, and special districts 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, municipality, or special district in this
11state that does not have in effect an ordinance or resolution imposing the taxes under
12this subchapter and later brought by the buyer into the county, municipality, or
13special district that has imposed a tax under s. 77.71 (2).
AB245,95,20 14(2m) Counties, municipalities, and special districts do not have jurisdiction to
15impose the tax under s. 77.71 (5) with regard to the lease or rental of a motor vehicle,
16boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if the lease or
17rental does not require recurring periodic payments and if the purchaser received the
18property in another county, municipality, or special district in this state and then
19brings the property into a county, municipality, or special district that imposes the
20tax under s. 77.71 (5).
AB245,96,5 21(3) Counties, municipalities, and special districts have jurisdiction to impose
22the taxes under this subchapter on retailers who file, or who are required to file, an
23application under s. 77.52 (7) or who register, or who are required to register, under
24s. 77.53 (9) or (9m), regardless of whether such retailers are engaged in business in
25the county, municipality, or special district, as provided in s. 77.51 (13g). A retailer

1who files, or is required to file, an application under s. 77.52 (7) or who registers, or
2is required to register, under s. 77.53 (9) or (9m) shall collect, report, and remit to the
3department the taxes imposed under this subchapter for all counties , municipalities,
4or special districts that have an ordinance or resolution imposing the taxes under
5this subchapter.
AB245,180 6Section 180. 77.75 of the statutes is amended to read:
AB245,96,11 777.75 Reports. Every person subject to county, municipality, or special district
8sales and use taxes shall, for each reporting period, record that person's sales made
9in the county, municipality, or special district that has imposed those taxes
10separately from sales made elsewhere in this state and file a report as prescribed by
11the department of revenue.
AB245,181 12Section 181. 77.76 (1) of the statutes is amended to read:
AB245,96,1913 77.76 (1) The department of revenue shall have full power to levy, enforce, and
14collect county, municipality, and special district sales and use taxes and may take any
15action, conduct any proceeding, impose interest and penalties, and in all respects
16proceed as it is authorized to proceed for the taxes imposed by subch. III. The
17department of transportation and the department of natural resources may
18administer the county, municipality, and special district sales and use taxes in regard
19to items under s. 77.61 (1).
AB245,182 20Section 182. 77.76 (2) of the statutes is amended to read:
AB245,96,2421 77.76 (2) Judicial and administrative review of departmental determinations
22shall be as provided in subch. III for state sales and use taxes, and no county,
23municipality,
or special district may intervene in any matter related to the levy,
24enforcement, and collection of the taxes under this subchapter.
AB245,183 25Section 183. 77.76 (3) of the statutes is amended to read:
AB245,97,23
177.76 (3) From the appropriation under s. 20.835 (4) (g) the department of
2revenue shall distribute 98.25 percent of the county taxes reported for each enacting
3county, minus the county portion of the retailers' discounts, to the county and shall
4indicate the taxes reported by each taxpayer, no later than 75 days following the last
5day of the calendar quarter in which such amounts were reported. In this subsection,
6the “county portion of the retailers' discount" is the amount determined by
7multiplying the total retailers' discount by a fraction the numerator of which is the
8gross county sales and use taxes payable and the denominator of which is the sum
9of the gross state and county sales and use taxes payable. The county taxes
10distributed shall be increased or decreased to reflect subsequent refunds, audit
11adjustments, and all other adjustments of the county taxes previously distributed.
12Interest paid on refunds of county sales and use taxes shall be paid from the
13appropriation under s. 20.835 (4) (g) at the rate paid by this state under s. 77.60 (1)
14(a). The Except as provided in s. 77.70 (2), a county may retain the amount it receives
15or it may distribute all or a portion of the amount it receives to the towns, villages,
16cities, and school districts in the county. After receiving notice from the department
17of revenue, a county shall reimburse the department for the amount by which any
18refunds, including interest, of the county's sales and use taxes that the department
19pays or allows in a reporting period exceeds the amount of the county's sales and use
20taxes otherwise payable to the county under this subsection for the same or
21subsequent reporting period. Any county receiving a report under this subsection
22is subject to the duties of confidentiality to which the department of revenue is
23subject under s. 77.61 (5) and (6).
AB245,184 24Section 184 . 77.76 (3r) of the statutes is created to read:
AB245,98,15
177.76 (3r) The department shall distribute 98.25 percent of the municipality
2taxes reported for each enacting municipality, minus the municipality portion of the
3retailers' discounts, to the municipality and shall indicate the taxes reported by each
4taxpayer, no later than 75 days following the last day of the calendar quarter in which
5such amounts were reported. In this subsection, the “municipality portion of the
6retailers' discount" is the amount determined by multiplying the total retailers'
7discount by a fraction the numerator of which is the gross municipality sales and use
8taxes payable and the denominator of which is the sum of the gross state and
9municipality sales and use taxes payable. The municipality taxes distributed shall
10be increased or decreased to reflect subsequent refunds, audit adjustments, and all
11other adjustments of the municipality taxes previously distributed. Interest paid on
12refunds of municipality sales and use taxes shall be paid at the rate paid by this state
13under s. 77.60 (1) (a). Any municipality receiving a report under this subsection is
14subject to the duties of confidentiality to which the department of revenue is subject
15under s. 77.61 (5) and (6).
AB245,185 16Section 185. 77.76 (4) of the statutes is amended to read:
AB245,98,2217 77.76 (4) There shall be retained by the state 1.5 percent of the taxes collected
18for taxes imposed by special districts under ss. 77.705 and 77.706 and 1.75 percent
19of the taxes collected for taxes imposed by counties under s. 77.70 and for taxes
20imposed by municipalities under s. 77.701
to cover costs incurred by the state in
21administering, enforcing, and collecting the tax. All interest and penalties collected
22shall be deposited and retained by this state in the general fund.
AB245,186 23Section 186. 77.77 (1) (a) of the statutes is amended to read:
AB245,99,724 77.77 (1) (a) The sales price from services subject to the tax under s. 77.52 (2)
25or the lease, rental, or license of tangible personal property and property, items, and

1goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under this
2subchapter, and the incremental amount of tax caused by a rate increase applicable
3to those services, leases, rentals, or licenses is due, beginning with the first billing
4period starting on or after the effective date of the county ordinance, municipal
5ordinance,
special district resolution, or rate increase, regardless of whether the
6service is furnished or the property, item, or good is leased, rented, or licensed to the
7customer before or after that date.
AB245,187 8Section 187. 77.77 (1) (b) of the statutes is amended to read:
AB245,99,179 77.77 (1) (b) The sales price from services subject to the tax under s. 77.52 (2)
10or the lease, rental, or license of tangible personal property and property, items, and
11goods specified under s. 77.52 (1) (b), (c), and (d) is not subject to the taxes under this
12subchapter, and a decrease in the tax rate imposed under this subchapter on those
13services first applies, beginning with bills rendered on or after the effective date of
14the repeal or sunset of a county ordinance, municipal ordinance, or special district
15resolution imposing the tax or other rate decrease, regardless of whether the service
16is furnished or the property, item, or good is leased, rented, or licensed to the
17customer before or after that date.
AB245,188 18Section 188. 77.77 (3) of the statutes is amended to read:
AB245,99,2519 77.77 (3) The sale of building materials to contractors engaged in the business
20of constructing, altering, repairing or improving real estate for others is not subject
21to the taxes under this subchapter, and the incremental amount of tax caused by the
22rate increase applicable to those materials is not due, if the materials are affixed and
23made a structural part of real estate, and the amount payable to the contractor is
24fixed without regard to the costs incurred in performing a written contract that was
25irrevocably entered into prior to the effective date of the county ordinance, municipal

1ordinance,
special district resolution, or rate increase or that resulted from the
2acceptance of a formal written bid accompanied by a bond or other performance
3guaranty that was irrevocably submitted before that date.
AB245,189 4Section 189. 77.78 of the statutes is amended to read:
AB245,100,12 577.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle,
6as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain
7vehicle, off-highway motorcycle, as defined in s. 23.335 (1) (q), or aircraft that is
8required to be registered by this state may be registered or titled by this state unless
9the registrant files a sales and use tax report and pays the county tax, municipal tax,
10and special district tax at the time of registering or titling to the state agency that
11registers or titles the property. That state agency shall transmit those tax revenues
12to the department of revenue.
AB245,190 13Section 190 . 77.84 (1) of the statutes is amended to read:
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