77.98(3)
(3) For purposes of
sub. (1) (a), "premises" shall be broadly construed and shall include the lobby, aisles, and auditorium of a theater or the seating, aisles, and parking area of an arena, a rink, or a stadium, or the parking area of a drive-in or an outdoor theater. The premises of a caterer with respect to catered meals or beverages shall be the place where served.
77.98 History
History: 1993 a. 263;
2009 a. 2,
330.
77.981
77.981
Rate. The tax under
s. 77.98 is imposed on the sale of taxable products at the rate of 0.25% of the sales price, except that the district, by a vote of a majority of the authorized members of its board of directors, may impose the tax at the rate of 0.5% of the sales price. A majority of the authorized members of the district's board may vote that, if the balance in a special debt service reserve fund of the district is less than the requirement under
s. 229.50 (5), the tax rate under this subchapter is 0.5%. The 0.5% rate shall be effective on the next January 1, April 1, July 1 or October 1, and this tax is irrepealable if any bonds issued by the district and secured by the special debt service reserve fund are outstanding.
77.981 History
History: 1993 a. 263;
2009 a. 2.
77.9815
77.9815
Exemption. Any retailer whose liability for the tax under this subchapter would be less than $5 for a year is exempt from that tax for that year.
77.9815 History
History: 1997 a. 27.
77.982(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.
77.982(2)
(2) Sections 77.51 (1f),
(3pf),
(9p),
(12m),
(14),
(14g),
(15a), and
(15b),
77.52 (1b),
(3),
(5),
(13),
(14), and
(18) to
(23),
77.54 (51) and
(52),
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 tax under this subchapter.
Section 77.73, as it applies to the taxes under
subch. V, applies to the tax under this subchapter.
77.982(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) and
(6).
77.982(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.
77.983
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 sales price 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%. A resolution to adopt the taxes imposed under this section, or an increase in the tax rate, shall be effective on the first January 1, April 1, July 1, or October 1 following the adoption of the resolution or tax increase.
77.99 History
History: 1993 a. 263;
2009 a. 2.
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 (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 tax under this subchapter.
Section 77.73, as it applies to the taxes under
subch. V, applies 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
subs. (2) and
(3), 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 sales price from the sale, license, lease, or rental in the municipality or county of property, items, 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)(fa)
(fa) 5611 — Men's and boys' clothing and accessory stores.
77.994(1)(fc)
(fc) 5632 — Women's accessory and specialty stores.
77.994(1)(fg)
(fg) 5699 — Miscellaneous apparel and accessory 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)(mb)
(mb) 5949 — Sewing, needlework, and piece goods stores.
77.994(1)(p)
(p) 7033 — Recreational vehicle parks and campsites.
77.994(1)(pa)
(pa) 7922 — Theatrical producers (except motion picture) and miscellaneous theatrical services.
77.994(1)(pb)
(pb) 7929 — Bands, orchestras, actors, and other entertainers and entertainment groups.
77.994(1)(ta)
(ta) 7997 — Membership sports and recreation clubs.
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).
77.994(3)
(3) Any municipality that enacted an ordinance imposing the tax under
sub. (1) that became effective before January 1, 2000, may amend the ordinance to increase the tax rate under this section to 1 percent. The amended ordinance is effective on the dates provided under
s. 77.9941 (1).
77.994(4)(a)(a) Except as provided in
par. (b), no seller or certified service provider, as defined in
s. 77.51 (1g), is liable for the tax, interest, or penalties imposed under this subchapter on a transaction in which the seller or certified service provider charged and collected the incorrect amount of tax imposed under this subchapter on the sale of a product that was shipped to the purchaser's location within a premier resort area, until such time as a database identifying the addresses subject to each premier resort area tax is available to all sellers and certified service providers.
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).
