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.
