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),
(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),
(6),
(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.
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
3m. 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.
77.9965
77.9965
Sunset. This subchapter does not apply after June 30, 2032.
77.9965 History
History: 1997 a. 27.
