Chapter 66

66.0435(3)(a) (a) The licensing authority shall collect from the licensee an annual license fee of not less than $25 nor more than $100 for each 50 spaces or fraction of 50 spaces within each community within its limits. If the community lies in more than one municipality the amount of the license fee shall be determined by multiplying the gross fee by a fraction the numerator of which is the number of spaces in the community in a municipality and the denominator of which is the entire number of spaces in the community.

66.0435(3)(b) (b) The licensing authority may collect a fee of $10 for each transfer of a license.

66.0435(3)(c) (c)

66.0435(3)(c)1. 1. In addition to the license fee provided in pars. (a) and (b), each licensing authority shall collect from each unit occupying space or lots in a community in the licensing authority, except from recreational mobile homes as provided under par. (cm), from manufactured and mobile homes that constitute improvements to real property, from recreational vehicles as defined in s. 340.01 (48r), and from camping trailers as defined in s. 340.01 (6m), a monthly municipal permit fee computed as follows:

66.0435(3)(c)1.a. a. On January 1, the assessor shall determine the total fair market value of each unit in the taxation district subject to the monthly municipal permit fee.

66.0435(3)(c)1.b. b. The fair market value, determined under subd. 1. a., minus the tax-exempt household furnishings thus established, shall be equated to the general level of assessment for the prior year on other real and personal property in the district.

66.0435(3)(c)1.c. c. The value of each unit, determined under subd. 1. b., shall be multiplied by the general property gross tax rate, less any credit rate for the property tax relief credit, established on the preceding year’s assessment of general property.

66.0435(3)(c)1.d. d. The total annual permit fee, computed under subd. 1. c., shall be divided by 12 and shall represent the monthly municipal permit fee.

66.0435(3)(c)2. 2. The monthly municipal permit fee is applicable to units moving into the tax district any time during the year. The community operator shall furnish information to the tax district clerk and the assessor on units added to the community within 5 days after their arrival, on forms prescribed by the department of revenue. As soon as the assessor receives the notice of an addition of a unit to a community, the assessor shall determine its fair market value and notify the clerk of that determination. The clerk shall equate the fair market value established by the assessor and shall apply the appropriate tax rate, divide the annual permit fee thus determined by 12 and notify the unit owner of the monthly fee to be collected from the unit owner. Liability for payment of the fee begins on the first day of the next succeeding month and continues for the months in which the unit remains in the tax district.

66.0435(3)(c)3. 3. A new monthly municipal permit fee and a new valuation shall be established each January and shall continue for that calendar year.

66.0435(3)(c)4. 4. The valuation established is subject to review as are other values established under ch. 70. If the board of review reduces a valuation on which previous monthly payments have been made the tax district shall refund past excess fee payments.

66.0435(3)(c)5. 5. The monthly municipal permit fee shall be paid by the unit owner to the local taxing authority on or before the 10th of the month following the month for which the monthly municipal permit fee is due.

66.0435(3)(c)6. 6. The licensee of a community is liable for the monthly municipal permit fee for any unit occupying space in the community as well as the owner and occupant of each such unit, except that the licensee is not liable until the licensing authority has failed, in an action under ch. 799, to collect the fee from the owner and occupant of the unit. A municipality, by ordinance, may require the community operator to collect the monthly municipal permit fee from the unit owner.

66.0435(3)(c)8. 8. The credit under s. 79.10 (9) (bm), as it applies to the principal dwelling on a parcel of taxable property, applies to the estimated fair market value of a unit that is the principal dwelling of the owner. The owner of the unit shall file a claim for the credit with the treasurer of the municipality in which the property is located. To obtain the credit under s. 79.10 (9) (bm), the owner shall attest on the claim that the unit is the owner’s principal dwelling. The treasurer shall reduce the owner’s monthly municipal permit fee by the amount of any allowable credit. The treasurer shall furnish notice of all claims for credits filed under this subdivision to the department of revenue as provided under s. 79.10 (1m).

66.0435(3)(c)9. 9. No monthly municipal permit fee may be imposed on a financial institution, as defined in s. 69.30 (1) (b), that relates to a vacant unit that has been repossessed by the financial institution.

66.0435(3)(cm) (cm) Recreational mobile homes and recreational vehicles, as defined in s. 340.01 (48r), are exempt from the monthly municipal permit fee under par. (c). The exemption under this paragraph also applies to steps and a platform, not exceeding 50 square feet, that lead to a recreational mobile home or recreational vehicle, but does not apply to any other addition, attachment, patio, or deck.

66.0435(3)(d) (d) This section does not apply to a community that is owned and operated by any county under the provisions of s. 59.52 (16) (b).

66.0435(3)(e) (e) If a unit is permitted by local ordinance to be located outside of a licensed community, the monthly municipal permit fee shall be paid by the owner of the land on which it stands, and the owner of the land shall comply with the reporting requirements of par. (c). The owner of the land may collect the fee from the owner of the unit and, on or before January 10 and on or before July 10, shall transmit to the taxation district all fees owed for the 6 months ending on the last day of the month preceding the month when the transmission is required.

66.0435(3)(f) (f) Nothing in this subsection prohibits the regulation by local ordinance of a community.

66.0435(3)(g) (g) Failure to timely pay the tax prescribed in this subsection shall be treated as a default in payment of property tax and is subject to all procedures and penalties applicable under chs. 70 and 74.

66.0435(3)(h) (h) Each local governing body may enact an ordinance providing a forfeiture of up to $25 for failure to comply with the reporting requirements of par. (c) or (e). Each failure to report is a separate offense.

66.0435(3m) (3m) Community operator reimbursement. A community operator who collects a monthly municipal permit fee from a unit owner may deduct, for administrative expenses, 2 percent of the monthly fees collected.

66.0435(4) (4) Application for license. Original application for a community license shall be filed with the clerk of the licensing authority. Applications shall be in writing, signed by the applicant and shall contain the following:

66.0435(4)(a) (a) The name and address of the applicant.

66.0435(4)(b) (b) The location and legal description of the community.

66.0435(4)(c) (c) The complete plan of the community.

66.0435(6) (6) Renewal of license. Upon application by any licensee, after approval by the licensing authority and upon payment of the annual license fee, the clerk of the licensing authority shall issue a certificate renewing the license for another year, unless sooner revoked. The application for renewal shall be in writing, signed by the applicant on forms furnished by the licensing authority.

66.0435(7) (7) Transfer of license; fee. Upon application for a transfer of license the clerk of the licensing authority, after approval of the application by the licensing authority, shall issue a transfer upon payment of the required $10 fee.

66.0435(8) (8) Distribution of fees. The licensing authority may retain 10 percent of the monthly municipal permit fees collected in each month, without reduction for any amounts deducted under sub. (3m), to cover the cost of administration. The licensing authority shall pay to the school district in which the community is located, within 20 days after the end of each month, such proportion of the remainder of the fees collected in the preceding month as the ratio of the most recent property tax levy for school purposes bears to the total tax levy for all purposes in the licensing authority. If the community is located in more than one school district, each district shall receive a share in the proportion that its property tax levy for school purposes bears to the total school tax levy.

66.0435(9) (9) Municipalities; monthly municipal permit fees on recreational mobile homes and recreational vehicles. A licensing authority may assess monthly municipal permit fees at the rates under this section on recreational mobile homes and recreational vehicles, as defined in s. 340.01 (48r), except recreational mobile homes and recreational vehicles that are located in campgrounds licensed under s. 97.67, recreational mobile homes that constitute improvements to real property, and recreational mobile homes or recreational vehicles that are located on land where the principal residence of the owner of the recreational mobile home or recreational vehicle is located, regardless of whether the recreational mobile home or recreational vehicle is occupied during all or part of any calendar year.

66.0435(10) (10) Powers of municipalities. The powers conferred on licensing authorities by this section are in addition to all other grants of authority and are limited only by the express language of this section.

66.0435 History History: 1999 a. 5; 1999 a. 150 ss. 112, 158 to 161; Stats. 1999 s. 66.0435; 2005 a. 298; 2007 a. 11; 2015 a. 55; 2017 a. 365; 2023 a. 12.

66.0435 Cross-reference Cross-reference: See also ch. ATCP 125, Wis. adm. code.

66.0435 Annotation A license issued without prior approval of park plans is void and the owner cannot complain if it is revoked. A mobile home park zoning ordinance adopted without compliance with the notice of hearing requirements of s. 60.74 (2) [now s. 60.61 (4)] is void. Edelbeck v. Town of Theresa, 57 Wis. 2d 172, 203 N.W.2d 694 (1973).

66.0435 Annotation The time for appeal under sub. (2) (d) begins on the date of the action revoking the license, not on the effective date of the revocation. Reusch v. City of Baraboo, 85 Wis. 2d 294, 270 N.W.2d 229 (1978).

66.0435 Annotation A town had authority outside this section to require a building permit for a mobile home located outside a mobile home park and that the mobile home be connected to a well and septic system. Town of Clearfield v. Cushman, 150 Wis. 2d 10, 440 N.W.2d 777 (1989).

66.0435 Annotation A state university is not subject to local licensing in the operation of a university mobile home park. 60 Atty. Gen. 7.

66.0435 Annotation A town cannot have a more restrictive ordinance regulating use and location of mobile homes outside of mobile home parks than the county. 60 Atty. Gen. 131.

66.0435 Annotation A town board that has given conditional approval to plans for a mobile home park has power to alter conditions as long as it acts reasonably. Molgaard v. Town of Caledonia, 527 F. Supp. 1073 (1981).

66.0436 66.0436 Certificates of food protection practices for restaurants.

66.0436(1) (1) In this section, “restaurant” has the meaning given in s. 97.01 (14g).

66.0436(2) (2) No city, village, town, or county may enact an ordinance requiring a restaurant, a person who holds a license for a restaurant, or a person who conducts, maintains, manages, or operates a restaurant to satisfy a requirement related to the issuance or possession of a certificate of food protection practices that is not found under s. 97.33.

66.0436(3) (3) 

66.0436(3)(a) (a) Except as provided in par. (b), if a city, village, town, or county has in effect on January 1, 2015, an ordinance that the city, village, town, or county is prohibited from enacting under sub. (2), the ordinance does not apply and may not be enforced.

66.0436(3)(b) (b) Paragraph (a) does not apply to an ordinance of a 1st class city that was in effect on March 20, 2014.

66.0436 History History: 2013 a. 292; 2015 a. 55.

66.0437 66.0437 Drug disposal programs.

66.0437(1) (1) In this section, “political subdivision” has the meaning given in s. 165.65 (1) (e).

66.0437(2) (2) A political subdivision may operate or authorize a person to operate a drug disposal program as provided under s. 165.65 (3).

66.0437 History History: 2013 a. 198.

66.0438 66.0438 Limitations on locally issued identification cards.

66.0438(1) (1) Definition. In this section, “public assistance benefits” means services, benefits, payments, or other assistance provided under a program administered by the department of health services or the department of children and families under s. 253.06 or ch. 49.

66.0438(2) (2) Towns and counties.

66.0438(2)(a) (a) Except as provided in par. (b), no town or county may issue, or expend any funds for the issuance of, a photo identification card for any resident of the town or county.

66.0438(2)(b) (b) Notwithstanding par. (a), a town or county may issue, or expend funds for the issuance of, a photo identification card to any of the following individuals or for any of the following purposes:

66.0438(2)(b)1. 1. An employee or elected official of the town or county, if the photo identification card relates to the employee’s or official’s job duties.

66.0438(2)(b)2. 2. An employee of a vendor or contractor that contracts with the town or county, or an employee of a subcontractor that contracts with such a vendor or contractor, if the photo identification card relates to the employee’s job duties for the town or county.

66.0438(2)(b)3. 3. To use a transit system owned or operated by the town or county.

66.0438(2)(b)4. 4. To use or access services or facilities owned by the town or county.

66.0438(2)(b)5. 5. An employee of, or a student who is attending, an institution of higher education that contracts with the town or county, if the photo identification card relates to the employee’s or student’s job duties for the town or county.

66.0438(2)(c) (c) If a town or county has issued an identification card, other than a card described in par. (b), that has been used before April 27, 2016, as an identification document to establish proof of residence under s. 6.34 (3) (a) 3., that card is not valid for such purposes on or after April 27, 2016.

66.0438(3) (3) Cities and villages.

66.0438(3)(a) (a) If a city or village issues, or expends funds for the issuance of, a photo identification card for any resident of the city or village, the card must state clearly on its face, in 12 point type, “Not authorized for voting purposes.”

66.0438(3)(b) (b) A photo identification card issued by, or at the direction of, a city or village, as described under par. (a), may not be used for any of the following purposes:

66.0438(3)(b)1. 1. As an identification document to establish proof of residence under s. 6.34 (3) (a) 3.

66.0438(3)(b)2. 2. As proof of identification under s. 6.79 (2), 6.82 (1) (a), 6.86, 6.87, or 6.875.

66.0438(3)(b)3. 3. To obtain public assistance benefits.

66.0438(3)(c) (c) If a city or village has issued an identification card that has been used before April 27, 2016, as an identification document to establish proof of residence under s. 6.34 (3) (a) 3., that card is not valid for such purposes on or after April 27, 2016.

66.0438 History History: 2015 a. 374.

66.0439 66.0439 Environmental, occupational health, and safety credentials.

66.0439(1) (1) No city, village, town, or county may enact an ordinance or adopt a resolution that restricts the use of a title or a representation described in s. 100.70 (1) (a) to (h).

66.0439(2) (2) If a city, village, town, or county has in effect on November 29, 2017, an ordinance that the city, village, town, or county is prohibited from enacting under sub. (1), the ordinance does not apply and may not be enforced.

66.0439 History History: 2017 a. 73.

66.0440 66.0440 Battery-powered, alarmed electric security fences.

66.0440(1) (1) In this section:

66.0440(1)(a) (a) “Battery-powered, alarmed electric security fence” means an electric fence that satisfies all of the following:

66.0440(1)(a)1. 1. Is equipped with an energizer that produces direct current and is powered by a commercial storage battery with a voltage of not greater than 12 volts.

66.0440(1)(a)2. 2. Produces an electric charge on contact that satisfies standards provided by the International Electrotechnical Commission, as published in the latest version of the commission’s standards for electric fence energizers.

66.0440(1)(a)3. 3. Is connected to a system that is capable of signaling law enforcement.

66.0440(1)(a)4. 4. Includes warning signage that a battery-powered, alarmed electric security fence is in operation.

66.0440(1)(a)5. 5. Is surrounded by a perimeter fence or wall that is at least 5 feet in height.

66.0440(1)(a)6. 6. Is no more than 10 feet in height, or 2 feet higher than the perimeter fence or wall, whichever is higher.

66.0440(1)(b) (b) “Political subdivision” means a city, village, town, or county.

66.0440(2) (2) No political subdivision may do any of the following:

66.0440(2)(a) (a) Prohibit the installation or use of a battery-powered, alarmed electric security fence, except on property designated exclusively for residential use.

66.0440(2)(b) (b) Require a permit, other than an alarm system permit, for the installation or use of a battery-powered, alarmed electric security fence.

66.0440(2)(c) (c) Impose installation or operation requirements that are inconsistent with the standards set by the International Electrotechnical Commission for installation or operation of an electrified fence that is a component of a battery-powered, alarmed electric security fence.

66.0440(3) (3) No person may locate a battery-powered, alarmed electric security fence on property designated exclusively for residential use.

66.0440 History History: 2021 a. 197.