AB245: Bill Text Engrossed

AB245-engrossed,106,10 77.75 Reports. Every person subject to county, municipality, or special district sales and use taxes shall, for each reporting period, record that person's sales made in the county, municipality, or special district that has imposed those taxes separately from sales made elsewhere in this state and file a report as prescribed by the department of revenue.

AB245-engrossed,181 Section 181 . 77.76 (1) of the statutes is amended to read:

AB245-engrossed,106,18 77.76 (1) The department of revenue shall have full power to levy, enforce, and collect county, municipality, and special district sales and use taxes and may take any action, conduct any proceeding, impose interest and penalties, and in all respects proceed as it is authorized to proceed for the taxes imposed by subch. III. The department of transportation and the department of natural resources may administer the county, municipality, and special district sales and use taxes in regard to items under s. 77.61 (1).

AB245-engrossed,182 Section 182 . 77.76 (2) of the statutes is amended to read:

AB245-engrossed,106,23 77.76 (2) Judicial and administrative review of departmental determinations shall be as provided in subch. III for state sales and use taxes, and no county, municipality, or special district may intervene in any matter related to the levy, enforcement, and collection of the taxes under this subchapter.

AB245-engrossed,183 Section 183 . 77.76 (3) of the statutes is amended to read:

AB245-engrossed,107,23 77.76 (3) From the appropriation under s. 20.835 (4) (g) the department of revenue shall distribute 98.25 percent of the county taxes reported for each enacting county, minus the county portion of the retailers' discounts, to the county and shall indicate the taxes reported by each taxpayer, no later than 75 days following the last day of the calendar quarter in which such amounts were reported. In this subsection, the “county portion of the retailers' discount" is the amount determined by multiplying the total retailers' discount by a fraction the numerator of which is the gross county sales and use taxes payable and the denominator of which is the sum of the gross state and county sales and use taxes payable. The county taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments of the county taxes previously distributed. Interest paid on refunds of county sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (g) at the rate paid by this state under s. 77.60 (1) (a). The Except as provided in s. 77.70 (2), a county may retain the amount it receives or it may distribute all or a portion of the amount it receives to the towns, villages, cities, and school districts in the county. After receiving notice from the department of revenue, a county shall reimburse the department for the amount by which any refunds, including interest, of the county's sales and use taxes that the department pays or allows in a reporting period exceeds the amount of the county's sales and use taxes otherwise payable to the county under this subsection for the same or subsequent reporting period. Any county receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5) and (6).

AB245-engrossed,184 Section 184 . 77.76 (3r) of the statutes is created to read:

AB245-engrossed,108,15 77.76 (3r) The department shall distribute 98.25 percent of the municipality taxes reported for each enacting municipality, minus the municipality portion of the retailers' discounts, to the municipality and shall indicate the taxes reported by each taxpayer, no later than 75 days following the last day of the calendar quarter in which such amounts were reported. In this subsection, the “municipality portion of the retailers' discount" is the amount determined by multiplying the total retailers' discount by a fraction the numerator of which is the gross municipality sales and use taxes payable and the denominator of which is the sum of the gross state and municipality sales and use taxes payable. The municipality taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments of the municipality taxes previously distributed. Interest paid on refunds of municipality sales and use taxes shall be paid at the rate paid by this state under s. 77.60 (1) (a). Any municipality receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5) and (6).

AB245-engrossed,185 Section 185 . 77.76 (4) of the statutes is amended to read:

AB245-engrossed,108,22 77.76 (4) There shall be retained by the state 1.5 percent of the taxes collected for taxes imposed by special districts under ss. 77.705 and 77.706 and 1.75 percent of the taxes collected for taxes imposed by counties under s. 77.70 and for taxes imposed by municipalities under s. 77.701 to cover costs incurred by the state in administering, enforcing, and collecting the tax. All interest and penalties collected shall be deposited and retained by this state in the general fund.

AB245-engrossed,186 Section 186 . 77.77 (1) (a) of the statutes is amended to read:

AB245-engrossed,109,7 77.77 (1) (a) The sales price from services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property and property, items, and goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under this subchapter, and the incremental amount of tax caused by a rate increase applicable to those services, leases, rentals, or licenses is due, beginning with the first billing period starting on or after the effective date of the county ordinance, municipal ordinance, special district resolution, or rate increase, regardless of whether the service is furnished or the property, item, or good is leased, rented, or licensed to the customer before or after that date.

AB245-engrossed,187 Section 187 . 77.77 (1) (b) of the statutes is amended to read:

AB245-engrossed,109,17 77.77 (1) (b) The sales price from services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property and property, items, and goods specified under s. 77.52 (1) (b), (c), and (d) is not subject to the taxes under this subchapter, and a decrease in the tax rate imposed under this subchapter on those services first applies, beginning with bills rendered on or after the effective date of the repeal or sunset of a county ordinance, municipal ordinance, or special district resolution imposing the tax or other rate decrease, regardless of whether the service is furnished or the property, item, or good is leased, rented, or licensed to the customer before or after that date.

AB245-engrossed,188 Section 188 . 77.77 (3) of the statutes is amended to read:

AB245-engrossed,110,3 77.77 (3) The sale of building materials to contractors engaged in the business of constructing, altering, repairing or improving real estate for others is not subject to the taxes under this subchapter, and the incremental amount of tax caused by the rate increase applicable to those materials is not due, if the materials are affixed and made a structural part of real estate, and the amount payable to the contractor is fixed without regard to the costs incurred in performing a written contract that was irrevocably entered into prior to the effective date of the county ordinance, municipal ordinance, special district resolution, or rate increase or that resulted from the acceptance of a formal written bid accompanied by a bond or other performance guaranty that was irrevocably submitted before that date.

AB245-engrossed,189 Section 189 . 77.78 of the statutes is amended to read:

AB245-engrossed,110,12 77.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain vehicle, off-highway motorcycle, as defined in s. 23.335 (1) (q), or aircraft that is required to be registered by this state may be registered or titled by this state unless the registrant files a sales and use tax report and pays the county tax, municipal tax, and special district tax at the time of registering or titling to the state agency that registers or titles the property. That state agency shall transmit those tax revenues to the department of revenue.

AB245-engrossed,190 Section 190 . 77.84 (1) of the statutes is amended to read:

AB245-engrossed,110,21 77.84 (1) Tax roll. Each clerk of a municipality in which the land is located shall enter in a special column or other appropriate place on the tax roll the description of each parcel of land designated as managed forest land, and shall specify, by the designation “MFL-O" or “MFL-C", the acreage of each parcel that is designated open or closed under s. 77.83. The land shall be assessed and is subject to review under ch. 70. Except as provided in this subchapter, no tax may be levied on managed forest land, except that any building, improvements, and fixtures on managed forest land is subject to taxation as personal real property under ch. 70.

AB245-engrossed,191 Section 191 . 78.55 (1) of the statutes is amended to read:

AB245-engrossed,110,24 78.55 (1) “Air carrier company" has the meaning given in s. 70.11 (42) (a) 1. 76.02 (1).

AB245-engrossed,192 Section 192 . 79.01 (1) of the statutes is repealed.

AB245-engrossed,193 Section 193. 79.01 (2d) of the statutes is repealed.

AB245-engrossed,194 Section 194 . 79.015 of the statutes is amended to read:

AB245-engrossed,111,7 79.015 Statement of estimated payments. The department of revenue, on or before September 15 of each year, shall provide to each municipality and county a statement of estimated payments to be made in the next calendar year to the municipality or county under ss. 79.035, 79.036, 79.037, 79.038, 79.039, 79.04, and 79.05.

AB245-engrossed,195 Section 195 . 79.02 (2) (b) of the statutes is amended to read:

AB245-engrossed,111,14 79.02 (2) (b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall equal 15 percent of the municipality's or county's estimated payments under ss. 79.035, 79.036, 79.037, 79.038, 79.039, and 79.04 and 100 percent of the municipality's estimated payments under s. 79.05. Upon certification by the department of revenue, the estimated payment under s. 79.05 may be distributed before the 4th Monday in July.

AB245-engrossed,196 Section 196 . 79.02 (3) (a) of the statutes is renumbered 79.02 (3) and amended to read:

AB245-engrossed,111,20 79.02 (3) Subject to s. 59.605 (4), payments to each municipality and county in November shall equal that municipality's or county's entitlement under ss. 79.035, 79.036, 79.037, 79.038, 79.039, 79.04, and 79.05 for the current year, minus the amount distributed to the municipality or county under sub. (2) (b).

AB245-engrossed,197 Section 197 . 79.02 (3) (e) of the statutes is repealed.

AB245-engrossed,198 Section 198 . 79.035 (title) of the statutes is amended to read:

AB245-engrossed,111,23 79.035 (title) County and municipal aid; before 2024.

AB245-engrossed,199 Section 199 . 79.035 (4) (c) 2. of the statutes is amended to read:

AB245-engrossed,112,5 79.035 (4) (c) 2. Except as provided under par. (h), the reduction determined under this paragraph may not exceed the lesser of an amount equal to 15 percent of the municipality's payment under this section in 2011, prior to any reduction under s. 79.02 (3) (e), 2021 stats., or 10 cents for each $1,000 of the municipality's equalized value, as determined under s. 70.57.

AB245-engrossed,200 Section 200 . 79.035 (4) (d) 2. of the statutes is amended to read:

AB245-engrossed,112,11 79.035 (4) (d) 2. Except as provided in par. (h), the reduction determined under this paragraph may not exceed the lesser of an amount equal to 15 percent of the municipality's payment under this section in 2011, prior to any reduction under s. 79.02 (3) (e), 2021 stats., or 15 cents for each $1,000 of the municipality's equalized value, as determined under s. 70.57.

AB245-engrossed,201 Section 201 . 79.035 (4) (e) 2. of the statutes is amended to read:

AB245-engrossed,112,17 79.035 (4) (e) 2. Except as provided in par. (h), the reduction determined under this paragraph may not exceed the lesser of an amount equal to 15 percent of the municipality's payment under this section in 2011, prior to any reduction under s. 79.02 (3) (e), 2021 stats., or 25 cents for each $1,000 of the municipality's equalized value, as determined under s. 70.57.

AB245-engrossed,202 Section 202 . 79.035 (4) (f) 2. of the statutes is amended to read:

AB245-engrossed,112,23 79.035 (4) (f) 2. Except as provided in par. (h), the reduction determined under this paragraph may not exceed the lesser of an amount equal to 15 percent of the municipality's payment under this section in 2011, prior to any reduction under s. 79.02 (3) (e), 2021 stats., or 30 cents for each $1,000 of the municipality's equalized value, as determined under s. 70.57.

AB245-engrossed,203 Section 203 . 79.035 (4) (g) of the statutes is amended to read:

AB245-engrossed,113,8 79.035 (4) (g) The reduction for a municipality that has a population greater than 110,000 is an amount equal to 30 cents for each $1,000 of the municipality's equalized value, as determined under s. 70.57, plus an amount equal to the municipality's population multiplied by the amount determined under par. (b) 1., except that the reduction determined under this paragraph may not exceed the lesser of an amount equal to 25 percent of the municipality's payment under this section in 2011, prior to any reduction under s. 79.02 (3) (e), 2021 stats., or 35 cents for each $1,000 in equalized value, as determined under s. 70.57.

AB245-engrossed,204 Section 204 . 79.035 (4) (h) of the statutes is amended to read:

AB245-engrossed,113,14 79.035 (4) (h) The reduction determined under par. (c), (d), (e), or (f) for a town or village may not exceed the lesser of an amount equal to 25 percent of the town's or village's payment under this section in 2011, prior to any reduction under s. 79.02 (3) (e), 2021 stats., or the amount determined under par. (c) 2., (d) 2., (e) 2., or (f) 2. based on equalized value.

AB245-engrossed,205 Section 205 . 79.035 (4) (i) of the statutes is amended to read:

AB245-engrossed,113,21 79.035 (4) (i) The reduction for a county is the amount determined under par. (b) 2. multiplied by the county's population, except that the reduction determined under this paragraph may not exceed the lesser of an amount equal to 25 percent of the county's payment under this section in 2011, prior to any reduction under s. 79.02 (3) (e), 2021 stats., or 15 cents for each $1,000 of the county's equalized value, as determined under s. 70.57.

AB245-engrossed,206 Section 206 . 79.035 (5) of the statutes is amended to read:

AB245-engrossed,114,2 79.035 (5) Except as provided in subs. (6), (7), and (8), for the distribution in 2013 and in subsequent years ending with 2023, each county and municipality shall receive a payment under this section that is equal to the amount of the payment determined for the county or municipality under this section for 2012.

AB245-engrossed,207 Section 207 . 79.035 (5) of the statutes, as affected by 2019 Wisconsin Act 19 and 2023 Wisconsin Act .... (this act), is repealed and recreated to read:

AB245-engrossed,114,8 79.035 (5) Except as provided in subs. (7) and (8), for the distribution in 2013 and in subsequent years ending with 2023, each county and municipality shall receive a payment under this section that is equal to the amount of the payment determined for the county or municipality under this section for 2012.

AB245-engrossed,208 Section 208 . 79.035 (6) of the statutes is amended to read:

AB245-engrossed,114,14 79.035 (6) Beginning with the distributions in 2016 and ending with the distributions in 2035 2023, the annual payment under s. 79.02 (1) to a county in which a sports and entertainment arena, as defined in s. 229.41 (11e), is located shall be the amount otherwise determined for the county under this section, minus $4,000,000.

AB245-engrossed,209 Section 209 . 79.035 (8) of the statutes is amended to read:

AB245-engrossed,114,24 79.035 (8) Beginning with the distributions in 2021 and ending with the distributions in 2023, the department of revenue shall increase the payment to each county and municipality under this section by the amount the county or municipality reported under s. 66.0137 (5) (d) for the year prior to the previous calendar year. The department shall decrease the total amount to be distributed to all counties and municipalities by the total of all amounts reported under s. 66.0137 (5) (d) for the year prior to the previous calendar year and reduce each payment to a county or municipality under this section in proportion to the entity's share of the total distribution.

AB245-engrossed,210 Section 210 . 79.036 of the statutes is created to read:

AB245-engrossed,115,4 79.036 County and municipal aid; beginning in 2024. (1) Except as provided in subs. (2), (3), and (4), for the distribution in 2024 and in subsequent years, each county and municipality shall receive payments under this section as follows:

AB245-engrossed,115,6 (a) For the distribution in 2024, each county and municipality shall receive a payment equal to the amount it received under s. 79.035 in 2023.

AB245-engrossed,115,11 (b) For the distribution in 2025 and subsequent years, each county and municipality shall receive a payment equal to the proportion of the total payments from the county and municipal aid account under s. 25.491 (2) that the county or municipality received in 2024 multiplied by the amount for the year in the county and municipal aid account under s. 25.491 (2).

AB245-engrossed,115,15 (2) Beginning with the distributions in 2024 and ending with the distributions in 2035, the annual payment under s. 79.02 (1) to a county in which a sports and entertainment arena, as defined in s. 229.41 (11e), is located shall be the amount otherwise determined for the county under this section, minus $4,000,000.

AB245-engrossed,115,19 (3) (a) The department of administration shall reduce the payment under this section to each county and municipality that receives a grant under s. 16.047 (4m) for replacement of public transit vehicles in an urban mass transit system by an amount determined as follows:

AB245-engrossed,115,22 1. For an urban mass transit system that is eligible to receive state aid under s. 85.20 (4m) (a) 6. cm. or d. and serving a population exceeding 200,000, 75 percent of the total amount of grants received under s. 16.047 (4m).

AB245-engrossed,115,25 2. For an urban mass transit system that is eligible to receive state aid under s. 85.20 (4m) (a) 7. and serving a population of at least 50,000, 20 percent of the total amount of grants received under s. 16.047 (4m).

AB245-engrossed,116,3 3. For an urban mass transit system that is eligible to receive state aid under s. 85.20 (4m) (a) 8. and serving a population of less than 50,000, 10 percent of the total amount of grants received under s. 16.047 (4m).

AB245-engrossed,116,8 (b) Beginning with the first payment due under s. 79.02 (1) after the county or municipality receives a grant under s. 16.047 (4m), the department of administration shall apply the reduction determined under par. (a) for each county and municipality by reducing 10 consecutive annual payments under s. 79.02 (1) to the county or municipality by equal amounts.

AB245-engrossed,116,16 (4) Beginning with the distributions in 2024, the department of revenue shall increase the payment to each county and municipality under this section by the amount the county or municipality reported under s. 66.0137 (5) (d) for the year prior to the previous calendar year. The department shall decrease the total amount to be distributed to all counties and municipalities by the total of all amounts reported under s. 66.0137 (5) (d) for the year prior to the previous calendar year and reduce each payment to a county or municipality under this section in proportion to the entity's share of the total distribution.

AB245-engrossed,211 Section 211 . 79.036 (1) (intro.) of the statutes, as created by 2023 Wisconsin Act .... (this act), is repealed and recreated to read:

AB245-engrossed,116,21 79.036 (1) (intro.) Except as provided in subs. (3) and (4), for the distribution in 2024 and in subsequent years, each county and municipality shall receive payments under this section as follows:

AB245-engrossed,212 Section 212 . 79.036 (2) of the statutes, as created by 2023 Wisconsin Act .... (this act), is repealed.

AB245-engrossed,213 Section 213 . 79.037 of the statutes is created to read:

AB245-engrossed,117,6 79.037 Supplemental county and municipal aid. (1) Beginning with the distributions in 2024, each county and municipality shall receive in each year a payment from the supplemental county and municipal aid account to be used for law enforcement, fire protection, emergency medical services, emergency response communications, public works, courts, and transportation, except that no amounts received under this subsection may be used for administrative services.

AB245-engrossed,117,8 (2) In 2024, the department of revenue shall determine the amount of the payments under this section as follows:

AB245-engrossed,117,11 (a) Each county shall receive an amount equal to 10 percent of the amount received by the county in 2022 under s. 79.035 or the sum of the following, whichever is greater:

AB245-engrossed,117,12 1. Fifty thousand dollars.

AB245-engrossed,117,13 2. The amount determined as follows or zero, whichever is greater:

AB245-engrossed,117,15 a. Determine the county's levy limit under s. 66.0602 as if the valuation factor was 2 percent in 2021.

AB245-engrossed,117,17 b. Subtract from the amount determined under subd. 2. a. the county's base levy in 2021 adjusted only as described in s. 66.0602 (2) (b).

AB245-engrossed,117,18 3. The amount determined as follows:

AB245-engrossed,117,20 a. Add the amount received by the county in 2022 under s. 79.035 and the amounts determined under subds. 1. and 2.

AB245-engrossed,117,22 b. Divide the amount determined under subd. 3. a. by the county's population in 2022.

AB245-engrossed,117,24 c. Determine the maximum amount determined under subd. 3. b. among all counties.

AB245-engrossed,117,25 d. Multiply the amount determined under subd. 3. c. by 1.5.

AB245-engrossed,118,2 e. Divide the amount determined under subd. 3. b. by the amount determined under subd. 3. d.

AB245-engrossed,118,3 f. Subtract the amount determined under subd. 3. e. from 1.

AB245-engrossed,118,5 g. Multiply the amount determined under subd. 3. f. by an amount equal to 10 times the county's population in 2022.

AB245-engrossed,118,6 h. Multiply the amount determined under subd. 3. g. by 0.689758.

AB245-engrossed,118,10 (ag) In addition to the payment under par. (a), each county for which the quotient of the total amount received in 2024 under par. (a) and s. 79.036 divided by the county's population in 2022 is less than 10 shall receive an amount calculated as follows:

AB245-engrossed,118,11 1. Multiply the county's population in 2022 by 10.