77.995(1)(a) (a) Except as provided in par. (b), "limousine" means a passenger automobile that has a capacity of 10 or fewer persons, excluding the driver; that has a minimum of 5 seats behind the driver; and that is operated for hire on an hourly basis under a prearranged contract for the transportation of passengers on public roads and highways along a route under the control of the person who hires the vehicle and not over a defined regular route.
77.995(1)(b) (b) "Limousine" does not include taxicabs, hotel or airport shuttles or buses, buses employed solely in transporting school children or teachers, vehicles owned and operated without charge or remuneration by a business entity for its own purposes, vehicles used in car pools or van pools, public agency vehicles that are not operated as a commercial venture, vehicles operated as part of the employment transit assistance program under s. 106.26, ambulances or any vehicle that is used exclusively in the business of funeral directing.
77.995(2) (2) There is imposed a fee at the rate of 3%, or 5% for the rental of limousines, of the gross receipts on the rental, but not for rerental and not for rental as a service or repair replacement vehicle of Type 1 automobiles, as defined in s. 340.01 (4) (a); of mobile homes, as defined in s. 340.01 (29); of motor homes, as defined in s. 340.01 (33m); and of camping trailers, as defined in s. 340.01 (6m) by establishments primarily engaged in short-term rental of vehicles without drivers, for a period of 30 days or less, unless the sale is exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m) or (9a).
77.995 History History: 1997 a. 27, 237; 1999 a. 80, 83, 186; 2001 a. 105.
77.9951 77.9951 Administration.
77.9951(1)(1) The department of revenue shall administer the fee under this subchapter and may take any action, conduct any proceeding and impose interest and penalties.
77.9951(2) (2)Sections 77.51 (4) (a), (b) 1., 2. and 4., (c) 1. to 3. and (d) and (14) (a) to (f), (j) and (k), 77.52 (4), (6), (13), (14) and (18), 77.58 (1) to (5) and (7), 77.59, 77.60, 77.61 (2), (5), (8), (9) and (12) to (14) and 77.62, as they apply to the taxes under subch. III, apply to the fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the vehicle is rented.
77.9951(3) (3) Persons who are subject to the fee under this subchapter shall register with the department of revenue. Any person who is required to register; including any person authorized to act on behalf of a corporation, partnership or other person who is required to register; who fails to do so is guilty of a misdemeanor.
77.9951 History History: 1997 a. 27.
subch. XII of ch. 77 SUBCHAPTER XII
DRY CLEANING FEES
77.996 77.996 Definitions. In this subchapter:
77.996(1) (1) "Department" means the department of revenue.
77.996(2) (2) "Dry cleaning facility" means a facility that cleans apparel or household fabrics for the general public using a dry cleaning product, other than the following facilities:
77.996(2)(a) (a) Coin-operated facilities.
77.996(2)(b) (b) Facilities that are located on U.S. military installations.
77.996(2)(c) (c) Industrial laundries.
77.996(2)(d) (d) Commercial laundries.
77.996(2)(e) (e) Linen supply facilities.
77.996(2)(f) (f) Facilities that are located at a prison or other penal institution.
77.996(2)(g) (g) Facilities that are located at a nonprofit hospital or at a nonprofit health care institution.
77.996(2)(h) (h) Facilities that are located on property that is owned by the U.S. government or by this state.
77.996(2)(i) (i) Formal wear rental firms.
77.996(3) (3) "Dry cleaning product" means a hazardous substance used to clean apparel or household fabrics, except a hazardous substance used to launder apparel or household products.
77.996(4) (4) "Formal wear" includes tuxedos, suits and dresses, but does not include costumes, table linens or household fabrics.
77.996(5) (5) "Formal wear rental firm" means a facility that rents formal wear to the general public and dry cleans only the formal wear that it rents to the general public.
77.996 History History: 1997 a. 27; 1999 a. 9; 2001 a. 16.
77.9961 77.9961 License fee.
77.9961(1)(1) No person may operate a dry cleaning facility in this state unless the person completes and submits to the department a form that the department prescribes and pays to the department a fee for each dry cleaning facility that the person operates. The fee shall be paid in installments, as provided in sub. (2), and each installment is equal to 1.8% of the gross receipts from the previous 3 months from dry cleaning apparel and household fabrics, but not from formal wear the facility rents to the general public.
77.9961(2) (2) Persons who owe a fee under this section shall pay it in installments on or before April 25, July 25, October 25 and January 25. The department shall issue a license to each person who pays the January 25 installment and the previous 3 installments and submits the form under this section. The license is valid for the year in which the January 25 installment is due. If a dry cleaning facility is sold, the seller may transfer the license to the buyer. Each holder of a license under this section shall display it prominently in the facility to which it applies.
77.9961(3) (3) On or before December 15, the department shall mail to each dry cleaning facility of which it is aware a form on which to apply for a license under this section.
77.9961(4) (4)
77.9961(4)(a)(a) Any person who operates a dry cleaning facility and who does not hold a license under this section shall pay to the department a penalty of $5 for each day that the person operates without a license.
77.9961(4)(b) (b) Any person who operates a dry cleaning facility and who pays an installment under sub. (2) after the installment is due shall pay to the department a penalty of $5 for each day from the date that the installment is due to the date that the installment is paid.
77.9961 History History: 1997 a. 27; 1999 a. 9.
77.9962 77.9962 Dry cleaning products fee. There is imposed on each person who sells a dry cleaning product to a dry cleaning facility a fee equal to $5 per gallon of perchloroethylene sold and 75 cents per gallon of any dry cleaning product sold, other than perchloroethylene. The fees for the previous 3 months are due on January 25, April 25, July 25, and October 25.
77.9962 History History: 1997 a. 27; 2001 a. 16.
77.9964 77.9964 Administration.
77.9964(1)(1) The department shall administer the fees under this subchapter.
77.9964(2) (2) Except as provided in s. 77.9961 (4), sections 71.74 (1) to (3), (7) and (9), 71.75 (1), (2), (6), (7), (9) and (10), 71.77 (1) and (4) to (8), 71.78 (1) to (4) and (5) to (8), 71.80 (1) (a) and (b), (4) to (6), (8) to (12), (14), (17) and (18), 71.82 (1) and (2) (a) and (b), 71.83 (1) (a) 1. and 2. and (b) 1., 2. and 6., (2) (a) 1. to 3. and (b) 1. to 3. and (3), 71.87, 71.88, 71.89, 71.90, 71.91 (1) (a), (2) and (4) to (6) and 71.93 as they apply to the taxes under ch. 71 apply to the fees under this subchapter.
77.9964(3) (3) The department shall deposit all of the revenue that it collects under this subchapter in the fund under s. 25.48.
77.9964(4) (4) The department shall reimburse the owner or operator of a formal wear rental firm an amount equal to the sum of any fees paid by the owner or operator under s. 77.9961 (1) prior to October 29, 1999.
77.9964 History History: 1997 a. 27; 1999 a. 9.
77.9965 77.9965 Sunset. This subchapter does not apply after June 30, 2032.
77.9965 History History: History: 1997 a. 27.
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