77.983
77.983
Discontinuation. Retailers and the department of revenue may not collect taxes under this subchapter for any district after the calendar quarter during which all bonds issued by the district under
subch. II of ch. 229 during the first 60 months after April 26, 1994, and any debt issued to fund or refund those bonds, are retired or for more than 2 years if bonds have not been issued during that time, except that the department may collect from retailers taxes that accrued before that calendar quarter, or before the end of that 2-year period, and interest and penalties that relate to those taxes. If taxes are collected and no bonds are issued, the district may use the revenue for any lawful purpose.
77.983 History
History: 1993 a. 263.
LOCAL RENTAL CAR TAX
77.99
77.99
Imposition. A local exposition district under
subch. II of ch. 229 may impose a tax at the rate of 3% of the gross receipts on the rental, but not for rerental and not for rental as a service or repair replacement vehicle, within the district's jurisdiction under
s. 229.43, of Type 1 automobiles, as defined in
s. 340.01 (4) (a), by establishments primarily engaged in short-term rental of passenger cars 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),
(9) or
(9a). If the state makes a payment under
s. 229.50 (7) to a district's special debt service reserve fund, a majority of the district's authorized board of directors may vote to increase the tax rate under this subchapter to 4%.
77.99 History
History: 1993 a. 263.
77.991(1)(1) The department of revenue shall administer the tax under this subchapter and may take any action, conduct any proceeding and impose interest and penalties.
77.991(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 tax under this subchapter.
Sections 77.72 (1) and
(2) (a) and
77.73, as they apply to the taxes under
subch. V, apply to the tax under this subchapter. The renter shall collect the tax under this subchapter from the person to whom the passenger car is rented.
77.991(3)
(3) From the appropriation under
s. 20.835 (4) (gg), the department of revenue shall distribute 97.45% of the taxes collected under this subchapter for each district to that district and shall indicate to the district the taxes reported by each taxpayer in that district, no later than the end of the month following the end of the calendar quarter in which the amounts were collected. The taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments. Interest paid on refunds of the tax under this subchapter shall be paid from the appropriation under
s. 20.835 (4) (gg) at the rate under
s. 77.60 (1) (a). Those taxes may be used only for the district's debt service on its bond obligations. Any district that receives a report along with a payment under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under
s. 77.61 (5).
77.991(4)
(4) Persons who are subject to the tax 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.
77.992
77.992
Discontinuation. Retailers and the department of revenue may not collect taxes under this subchapter for any district after the calendar quarter during which all bonds issued by the district under
subch. II of ch. 229 during the first 60 months after April 26, 1994, and any debt issued to fund or refund those bonds, are retired or for more than 2 years if bonds have not been issued during that time, except that the department may collect from retailers taxes that accrued before that calendar quarter, or before the end of that 2-year period, and interest and penalties that relate to those taxes. If taxes are collected and no bonds are issued, the district may use the revenue for any lawful purpose.
77.992 History
History: 1993 a. 263.
PREMIER RESORT AREA TAXES
77.994
77.994
Premier resort area tax. 77.994(1)
(1) Except as provided in
sub. (2), a municipality or a county all of which is included in a premier resort area under
s. 66.1113 may, by ordinance, impose a tax at a rate of 0.5% of the gross receipts from the sale, lease, or rental in the municipality or county of goods or services that are taxable under
subch. III made by businesses that are classified in the standard industrial classification manual, 1987 edition, published by the U.S. office of management and budget, under the following industry numbers:
77.994(1)(b)
(b) 5399 — Miscellaneous general merchandise stores.
77.994(1)(c)
(c) 5441 — Candy, nut and confectionary stores.
77.994(1)(k)
(k) 5941 — Sporting goods stores and bicycle shops.
77.994(1)(L)
(L) 5946 — Camera and photographic supply stores.
77.994(1)(p)
(p) 7033 — Recreational vehicle parks and campsites.
77.994(1)(u)
(u) 7999 — Amusement and recreational services, not elsewhere classified.
77.994(2)
(2) Either a county or a municipality within that county, but not both, may impose a tax under
sub. (1).
77.9941(1)(1) The ordinance under
s. 77.994 is effective on January 1, April 1, July 1 or October 1. The municipality or county shall deliver a certified copy of that ordinance to the secretary of revenue at least 120 days before its effective date.
77.9941(3)
(3) A municipality or county that imposes a tax under
s. 77.994 may repeal that ordinance. A repeal is effective on December 31. The municipality or county shall deliver a certified copy of the repeal ordinance to the secretary of revenue at least 60 days before its effective date.
77.9941(3m)
(3m) The department of revenue may promulgate rules interpreting the classifications under
s. 77.994 (1) and specifying means of determining the classifications of business. If there is a dispute whether a business is in one of the classifications under
s. 77.994 (1), the department of revenue's decision is final.
77.9941(5)
(5) From the appropriation under
s. 20.835 (4) (gd) the department shall distribute 97% of the taxes under this subchapter reported, for each municipality or county that has imposed the tax, minus the municipality's or county's portion of the retailers' discounts, to the municipality or county and shall indicate the taxes reported by each taxpayer, no later than the end of the 3rd month following the end of the calendar quarter in which such amounts were reported. In this subsection, the "municipality's or county's 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 sales and use taxes payable under this subchapter and the denominator of which is the sum of the gross state sales and use taxes and the sales taxes and use taxes payable under this subchapter. The taxes under this subchapter distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments and all other adjustments of the taxes under this subchapter previously distributed. Interest paid on refunds of sales and use taxes under this subchapter shall be paid from the appropriation under
s. 20.835 (4) (gd) at the rate paid by this state under
s. 77.60 (1) (a). Any municipality or 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).
77.9941 History
History: 1997 a. 27.
STATE RENTAL VEHICLE FEE
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).
77.9951(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.
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 Note
NOTE: The bracketed language indicates the correct cross-reference. Corrective legislation is pending.
77.996(7)
(7) "Launder" means to use water and detergent as the main process for cleaning apparel or household fabrics.
77.9961(1)(a)(a) No person may operate a dry cleaning facility in this state unless the person completes and submits to the department an application for a license on a form that the department prescribes.
77.9961(1)(b)
(b) The department may require, before or after the license is issued, that any person who submits an application for a license under
par. (a) provide a security deposit to the department. For purposes of this paragraph,
s. 77.61 (2), as it applies to a security deposit related to a seller's permit, applies to the a security deposit required under this subsection.
77.9961(1)(c)
(c) Subject to
par. (b), the department shall issue a license to each person who completes and submits an application for a license under
par. (a). If a dry cleaning facility is sold, the seller may transfer the license to the buyer. A license is valid until the license is surrendered by the person to whom the license was issued or transferred or until the license is revoked by the department as provided in
par. (e). A license is valid only for the facility designated by the license and the license holder shall display the license prominently in the facility to which the license applies.
77.9961(1)(d)
(d) Section 77.52 (12), as it applies to a person who operates as a seller without a seller's permit, applies to a person who operates a dry cleaning facility without a license issued under this subsection.
