77.994(4)(b)
(b) The relief from liability described in
par. (a) does not apply to transactions which are sourced to the seller's place of business under
s. 77.522 (1) (b) 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, or an amended ordinance under
s. 77.994 (3), 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)(a)(a) 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(3m)(b)
(b) The department of revenue shall provide appropriate guidance regarding the application of the tax imposed under this subchapter to all persons who hold a sales tax permit issued by the department. Any retail outlet that would have been classified as a tourism related retailer under
s. 77.994 (1), but for the fact that it is a retail outlet for a manufacturer or wholesaler, shall be considered a tourism related retailer for purposes of
s. 77.994 (1).
77.9941(4)
(4) Sections 77.72,
77.73,
77.74,
77.75,
77.76 (1),
(2), and
(4),
77.77 (1),
77.785 (1), and
77.79, as they apply to the taxes under
subch. V, apply to the tax under this subchapter.
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;
2005 a. 25;
2009 a. 2,
28.
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 5 percent of the sales price 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 recreational vehicles, as defined in
s. 340.01 (48r); 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). There is also imposed a fee at the rate of 5 percent of the sales price on the rental of limousines.
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 (3r),
(12m),
(14),
(14g),
(15a), and
(15b),
77.52 (1b),
(3),
(4),
(5),
(13),
(14),
(18), and
(19),
77.58 (1) to
(5),
(6m), and
(7),
77.522,
77.585,
77.59,
77.60,
77.61 (2),
(3m),
(5),
(8),
(9), and
(12) to
(15), 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;
2009 a. 2,
28,
330.
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(6)
(6) "Gross receipts" means the sales price, as defined in
s. 77.51 (15b), of tangible personal property and taxable services sold by a dry cleaning facility. "Gross receipts" does not include the license fee imposed under
s. 77.9961 (1m) that is passed on to customers.
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.
SOUTHEASTERN REGIONAL TRANSIT
AUTHORITY FEE
77.9971(1)(1) The southeastern regional transit authority under
s. 59.58 (7) may impose a fee at a rate not to exceed $18, as adjusted under
sub. (2), for each transaction in the authority's jurisdictional area, as described in
s. 59.58 (7) (b), 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 board of directors of the southeastern regional transit authority approves the imposition of the fee and notifies the department of revenue. The board of directors 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(2)(a)(a) The southeastern regional transit authority's board of directors may provide for the annual adjustment of the fee specified in
sub. (1) to reflect the average annual percentage change in the U.S. consumer price index for all urban consumers, U.S. city average, as determined by the U.S. department of labor, for the 12 months ending on September 30 of the year before the adjustment. If the fee is adjusted under this subsection and the adjusted fee is not evenly divisible by $0.25, the adjusted fee shall be rounded to the next highest quarter-dollar amount.
77.9971(2)(b)
(b) If the fee is adjusted under this subsection, the southeastern regional transit authority shall provide notice to the department of revenue of the fee adjustment at least 90 days before the adjustment becomes effective.
77.9971 History
History: 2005 a. 25;
2009 a. 28.
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 (12m),
(14),
(14g),
(15a), and
(15b),
77.52 (1b),
(3),
(4),
(5),
(13),
(14),
(18), and
(19),
77.58 (1) to
(5),
(6m), and
(7),
77.522,
77.585,
77.59,
77.60,
77.61 (2),
(3m),
(5),
(8),
(9), and
(12) to
(15), and
77.62, as they apply to the taxes under
subch. III, apply to the fee under this subchapter.
Section 77.73, as it applies to the taxes under
subch. V, applies 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 to the southeastern regional transit 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). If the southeastern regional transit authority receives a report along with a payment under this subsection, the southeastern regional transit authority 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(6)
(6) If the department of revenue receives notice of a fee adjustment under
s. 77.9971 (2) (b), the department shall publish the new adjusted fee at least 30 days before the adjustment becomes effective.
77.9972 History
History: 2005 a. 25;
2007 a. 20;
2009 a. 2,
28,
330.
77.9973
77.9973
Discontinuation. Retailers and the department of revenue may not collect fees under this subchapter for the southeastern regional transit authority after the calendar quarter during which the southeastern 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;
2009 a. 28.
