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)(b)
(b) Facilities that are located on U.S. military installations.
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(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(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)(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(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.
