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 (1b),
(4),
(6),
(13),
(14), and
(18),
77.53 (1b),
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;
2007 a. 20.
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(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 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.
77.9961(1)(e)
(e) The department may revoke a license issued under this subsection if the person who holds the license fails to comply with any provision of this subchapter related to the fees imposed under this subchapter or any rule promulgated by the department related to the fees imposed under this subchapter, is delinquent with respect to taxes imposed by the department, or fails to timely file a return or report with respect to taxes imposed under
chs. 71,
72,
76,
77,
78, or
139 after having been requested to file the return or report.
Section 77.52 (11), as it applies to revoking a seller's permit, applies to revoking a license issued under this subsection.
77.9961(1m)
(1m) Every person operating a dry cleaning facility shall pay 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 2.8 percent 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.
77.9961(3)
(3) 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.
77.9962
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 (1) (b),
(d), and
(e),
ss. 71.74 (1) to
(3),
(7),
(9), and
(10) to
(12),
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),
(3), and
(4) to
(7),
71.92, 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;
2003 a. 312.
77.9965
77.9965
Sunset. This subchapter does not apply after June 30, 2032.
77.9965 History
History: History:
1997 a. 27.
REGIONAL TRANSIT AUTHORITY FEE
77.9971
77.9971
Imposition. A regional transit authority under
s. 59.58 (6) may impose a fee at a rate not to exceed $2 for each transaction in the region, as defined in
s. 59.58 (6) (a) 2., 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), 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). The fee imposed under this subchapter shall be effective on the first day of the first month that begins at least 90 days after the governing body of the regional transit authority approves the imposition of the fee and notifies the department of revenue. The governing body shall notify the department of a repeal of the fee imposed under this subchapter at least 60 days before the effective date of the repeal.
77.9971 History
History: 2005 a. 25.
77.9972(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.
77.9972(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 (1b) (4),
(6),
(13),
(14), and
(18),
77.53 (1b),
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.
Sections 77.72 (1) and
(2) (a) and
77.73, as they apply to the taxes under
subch. V, apply to the fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the passenger car is rented.
77.9972(3)
(3) From the appropriation under
s. 20.835 (4) (gh), the department of revenue shall distribute 97.45% of the fees collected under this subchapter for each regional transit authority to that authority and shall indicate to the authority the fees reported by each fee payer in the authority's jurisdiction, no later than the end of the month following the end of the calendar quarter in which the amounts were collected. The fees distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments. Interest paid on refunds of the fee under this subchapter shall be paid from the appropriation under
s. 20.835 (4) (gh) at the rate under
s. 77.60 (1) (a). Any regional transit authority 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).
77.9972(4)
(4) 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.
77.9972(5)
(5) A retailer who collects a fee under this subchapter shall identify the fee as a separate item on a receipt the retailer provides to a rental customer.
77.9972 History
History: 2005 a. 25;
2007 a. 20.
77.9973
77.9973
Discontinuation. Retailers and the department of revenue may not collect fees under this subchapter for any regional transit authority after the calendar quarter during which the regional transit authority ceases to exist, except that the department may collect from retailers fees that accrued before that calendar quarter and interest and penalties that relate to those fees. If fees are collected, the authority may use the revenue for any lawful purpose.
77.9973 History
History: 2005 a. 25.
