December 19, 2023 - Introduced by Senators Spreitzer and Agard, cosponsored by
Representatives Palmeri, Madison, C. Anderson, Ratcliff, J. Anderson,
Ohnstad and Baldeh. Referred to Committee on Universities and Revenue.
SB815,1,5 1An Act to amend 20.566 (1) (g), 20.566 (1) (gi) (title), 20.835 (4) (g), 20.835 (4)
2(gi) (title), 77.701 (title), 77.71 (intro.), 77.71 (1), 77.71 (2), 77.71 (3), 77.71 (4),
377.71 (5) and 77.76 (4); and to create 20.566 (1) (gj), 20.835 (4) (gj), 77.70 (3),
477.702 and 77.76 (3t) of the statutes; relating to: additional local sales and use
5taxes and making an appropriation.
Analysis by the Legislative Reference Bureau
Current law allows a county to enact an ordinance to impose sales and use taxes
at the rate of 0.5 percent of the sales price or purchase price on tangible personal
property and taxable services. The county must use the revenue from the taxes for
property tax relief. This bill allows a county to impose, by ordinance, an additional
sales and use tax at the rate of 0.5 percent of the sales price or purchase price on
tangible personal property and taxable services. The revenue from those taxes may
be used for any purpose designated by the county board or specified in the ordinance.
The bill also allows a municipality to enact an ordinance to impose sales and
use taxes at the rate of 0.5 percent of the sales price or purchase price on tangible
personal property and taxable services. The revenue from those taxes may be used
for any purpose designated by the governing body of the municipality or specified in
the ordinance.

For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB815,1 1Section 1. 20.566 (1) (g) of the statutes is amended to read:
SB815,2,92 20.566 (1) (g) Administration of county sales and use taxes. From moneys
3received from the appropriation under s. 20.835 (4) (g), the amounts in the schedule
4for the purpose of administering the county taxes under subch. V of ch. 77. The
5balance of all taxes collected under subch. V of ch. 77, after the distribution under
6s. 77.76 (3), shall be credited to this appropriation. Notwithstanding s. 20.001 (3) (a),
7at the end of the fiscal year the unencumbered balance of this appropriation account
8lapses to the general fund shall be transferred to the appropriation account under
9s. 20.835 (4) (g)
.
SB815,2 10Section 2. 20.566 (1) (gi) (title) of the statutes, as created by 2023 Wisconsin
11Act 19
, is amended to read:
SB815,2,1212 20.566 (1) (gi) (title) Administration of municipality taxes of 1st class cities.
SB815,3 13Section 3. 20.566 (1) (gj) of the statutes is created to read:
SB815,2,1914 20.566 (1) (gj) Administration of municipality taxes. From the moneys
15transferred from the appropriation account under s. 20.835 (4) (gj), the amounts in
16the schedule for administering the municipality taxes imposed under s. 77.702.
17Notwithstanding s. 20.001 (3) (a), at the end of the fiscal year the unencumbered
18balance of this appropriation account shall be transferred to the appropriation
19account under s. 20.835 (4) (gj).
SB815,4 20Section 4. 20.835 (4) (g) of the statutes is amended to read:
SB815,3,6
120.835 (4) (g) County taxes. All moneys received from the taxes imposed under
2s. 77.70, and from the appropriation account under s. 20.566 (1) (g), for distribution
3to the counties that enact an ordinance imposing taxes under that section and for
4interest payments on refunds under s. 77.76 (3), except that 1.75 percent of those tax
5revenues collected under that section shall be credited to the appropriation account
6under s. 20.566 (1) (g).
SB815,5 7Section 5. 20.835 (4) (gi) (title) of the statutes, as created by 2023 Wisconsin
8Act 19
, is amended to read:
SB815,3,99 20.835 (4) (gi) (title) Municipality taxes of 1st class cities.
SB815,6 10Section 6. 20.835 (4) (gj) of the statutes is created to read:
SB815,3,1611 20.835 (4) (gj) Municipality taxes. All moneys received from the taxes imposed
12under s. 77.702, and from the appropriation account under s. 20.566 (1) (gj), for
13distribution to the municipalities that enact an ordinance imposing taxes under that
14section and for interest payments on refunds under s. 77.76 (3t), except that 0.75
15percent of those tax revenues collected under that section shall be credited to the
16appropriation account under s. 20.566 (1) (gj).
SB815,7 17Section 7. 77.70 (3) of the statutes is created to read:
SB815,4,718 77.70 (3) In addition to the taxes imposed under subs. (1) and (2), a county may,
19by ordinance, impose a sales and use tax under this subchapter at the rate of 0.5
20percent of the sales price or purchase price. The revenue from the taxes imposed
21under this subsection may be used for any purpose designated by the county board
22or specified in the ordinance. The taxes imposed under this subsection may be
23imposed only in their entirety as provided in this subchapter. An ordinance adopted
24under this subsection shall be effective on January 1, April 1, July 1, or October 1.
25A certified copy of that ordinance shall be delivered to the secretary of revenue at

1least 120 days prior to its effective date. The repeal of any such ordinance shall be
2effective on December 31. A certified copy of a repeal ordinance shall be delivered
3to the secretary of revenue at least 120 days before the effective date of the repeal.
4Except as provided under s. 77.60 (9), the department of revenue may not issue any
5assessment or act on any claim for a refund or any claim for an adjustment under s.
677.585 after the end of the calendar year that is 4 years after the year in which the
7county has enacted a repeal ordinance under this subsection.
SB815,8 8Section 8. 77.701 (title) of the statutes, as created by 2023 Wisconsin Act 12,
9is amended to read:
SB815,4,10 1077.701 (title) Adoption by municipal ordinance; 1st class cities.
SB815,9 11Section 9. 77.702 of the statutes is created to read:
SB815,5,2 1277.702 Adoption by municipal ordinance; generally. A municipality may,
13by ordinance, impose a sales and use tax under this subchapter at the rate of 0.5
14percent of the sales price or purchase price. The revenue from the taxes imposed
15under this section may be used for any purpose designated by the governing body of
16the municipality or specified in the ordinance. The taxes imposed under this section
17may be imposed only in their entirety as provided in this subchapter. An ordinance
18adopted under this section shall be effective on January 1, April 1, July 1, or October
191. A certified copy of that ordinance shall be delivered to the secretary of revenue at
20least 120 days prior to its effective date. The repeal of any such ordinance shall be
21effective on December 31. A certified copy of a repeal ordinance shall be delivered
22to the secretary of revenue at least 120 days before the effective date of the repeal.
23Except as provided under s. 77.60 (9), the department of revenue may not issue any
24assessment nor act on any claim for a refund or any claim for an adjustment under

1s. 77.585 after the end of the calendar year that is 4 years after the year in which the
2municipality has enacted a repeal ordinance under this section.
SB815,10 3Section 10. 77.71 (intro.) of the statutes, as affected by 2023 Wisconsin Act 12,
4is amended to read:
SB815,5,8 577.71 Imposition of county, municipality, and special district sales and
6use taxes.
(intro.) Whenever a sales and use tax ordinance is adopted under s. 77.70
7or, 77.701, or 77.702 or a special district resolution is adopted under s. 77.705 or
877.706, the following taxes are imposed:
SB815,11 9Section 11. 77.71 (1) of the statutes, as affected by 2023 Wisconsin Act 12, is
10amended to read:
SB815,5,2111 77.71 (1) For the privilege of selling, licensing, leasing, or renting tangible
12personal property and the items, property, and goods specified under s. 77.52 (1) (b),
13(c), and (d), and for the privilege of selling, licensing, performing, or furnishing
14services a sales tax is imposed upon retailers at the rates under s. 77.70 in the case
15of a county tax, at the rate under s. 77.701 or 77.702 in the case of a municipality tax,
16or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales
17price from the sale, license, lease, or rental of tangible personal property and the
18items, property, and goods specified under s. 77.52 (1) (b), (c), and (d), except property
19taxed under sub. (4), sold, licensed, leased, or rented at retail in the county,
20municipality, or special district, or from selling, licensing, performing, or furnishing
21services described under s. 77.52 (2) in the county, municipality, or special district.
SB815,12 22Section 12. 77.71 (2) of the statutes, as affected by 2023 Wisconsin Act 12, is
23amended to read:
SB815,6,1324 77.71 (2) An excise tax is imposed at the rates under s. 77.70 in the case of a
25county tax, at the rate under s. 77.701 or 77.702 in the case of a municipality tax, or

1at the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase
2price upon every person storing, using, or otherwise consuming in the county,
3municipality, or special district tangible personal property, or items, property, or
4goods specified under s. 77.52 (1) (b), (c), or (d), or services if the tangible personal
5property, item, property, good, or service is subject to the state use tax under s. 77.53,
6except that a receipt indicating that the tax under sub. (1), (3), (4), or (5) has been
7paid relieves the buyer of liability for the tax under this subsection and except that
8if the buyer has paid a similar local tax in another state on a purchase of the same
9tangible personal property, item, property, good, or service that tax shall be credited
10against the tax under this subsection and except that for motor vehicles that are used
11for a purpose in addition to retention, demonstration, or display while held for sale
12in the regular course of business by a dealer the tax under this subsection is imposed
13not on the purchase price but on the amount under s. 77.53 (1m).
SB815,13 14Section 13. 77.71 (3) of the statutes, as affected by 2023 Wisconsin Act 12, is
15amended to read:
SB815,7,216 77.71 (3) An excise tax is imposed upon a contractor engaged in construction
17activities within the county or special district at the rates under s. 77.70 in the case
18of a county tax, at the rate under s. 77.701 or 77.702 in the case of a municipality tax,
19or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the
20purchase price of tangible personal property or items, property, or goods under s.
2177.52 (1) (b), (c), or (d) that are used in constructing, altering, repairing, or improving
22real property and that became a component part of real property in that county,
23municipality, or special district, except that if the contractor has paid the sales tax
24of a county, municipality, or special district in this state on that tangible personal
25property, item, property, or good, or has paid a similar local sales tax in another state

1on a purchase of the same tangible personal property, item, property, or good, that
2tax shall be credited against the tax under this subsection.
SB815,14 3Section 14. 77.71 (4) of the statutes, as affected by 2023 Wisconsin Act 12, is
4amended to read:
SB815,7,185 77.71 (4) An excise tax is imposed at the rates under s. 77.70 in the case of a
6county tax, at the rate under s. 77.701 or 77.702 in the case of a municipality tax, or
7at the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase
8price upon every person storing, using, or otherwise consuming a motor vehicle, boat,
9recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be
10registered or titled with this state and if that property is to be customarily kept in
11a county that has in effect an ordinance under s. 77.70, in a municipality that has
12in effect an ordinance under s. 77.701 or 77.702, or in a special district that has in
13effect a resolution under s. 77.705 or 77.706, except that if the buyer has paid a
14similar local sales tax in another state on a purchase of the same property, that tax
15shall be credited against the tax under this subsection. The lease or rental of a motor
16vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft is not taxed
17under this subsection if the lease or rental does not require recurring periodic
18payments.
SB815,15 19Section 15. 77.71 (5) of the statutes, as affected by 2023 Wisconsin Act 12, is
20amended to read:
SB815,8,821 77.71 (5) An excise tax is imposed on the purchase price for the lease or rental
22of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft
23at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701 or
2477.702
in the case of a municipality tax, or at the rate under s. 77.705 or 77.706 in
25the case of a special district tax upon every person storing, using, or otherwise

1consuming in the county, municipality, or special district the motor vehicle, boat,
2recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be
3registered or titled with this state and if the lease or rental does not require recurring
4periodic payments, except that a receipt indicating that the tax under sub. (1) had
5been paid relieves the purchaser of liability for the tax under this subsection and
6except that if the purchaser has paid a similar local tax in another state on the same
7lease or rental of such motor vehicle, boat, recreational vehicle, as defined in s. 340.01
8(48r), or aircraft, that tax shall be credited against the tax under this subsection.
SB815,16 9Section 16. 77.76 (3t) of the statutes is created to read:
SB815,8,2510 77.76 (3t) From the appropriation under s. 20.835 (4) (gj), the department shall
11distribute 99.25 percent of the municipality taxes reported for each enacting
12municipality, minus the municipality portion of the retailers' discounts, to the
13municipality and shall indicate the taxes reported by each taxpayer, no later than
1475 days following the last day of the calendar quarter in which such amounts were
15reported. In this subsection, the “municipality portion of the retailers' discount" is
16the amount determined by multiplying the total retailers' discount by a fraction the
17numerator of which is the gross municipality sales and use taxes payable and the
18denominator of which is the sum of the gross state and municipality sales and use
19taxes payable. The municipality taxes distributed shall be increased or decreased
20to reflect subsequent refunds, audit adjustments, and all other adjustments of the
21municipality taxes previously distributed. Interest paid on refunds of municipality
22sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (gj) at
23the rate paid by this state under s. 77.60 (1) (a). Any municipality receiving a report
24under this subsection is subject to the duties of confidentiality to which the
25department of revenue is subject under s. 77.61 (5) and (6).
SB815,17
1Section 17. 77.76 (4) of the statutes, as affected by 2023 Wisconsin Act 12, is
2amended to read:
SB815,9,93 77.76 (4) There shall be retained by the state 1.5 percent of the taxes collected
4for taxes imposed by special districts under ss. 77.705 and 77.706 and, 1.75 percent
5of the taxes collected for taxes imposed by counties under s. 77.70 and for taxes
6imposed by municipalities under s. 77.701, and 0.75 percent of the taxes collected for
7taxes imposed by municipalities under s. 77.702
to cover costs incurred by the state
8in administering, enforcing, and collecting the tax. All interest and penalties
9collected shall be deposited and retained by this state in the general fund.
SB815,18 10Section 18. Effective date.
SB815,9,1111 (1) This act takes effect on July 1, 2024.
SB815,9,1212 (End)
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