nass vos rta elimination act

8/7/2019 Nass Vos RTA Elimination Act

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2011 2012 LEGISLATURE

2011 BILL

AN ACTto rep eal 20.566 (1) (gc), 20.566 (1) (gh), 20.835 (4) (gc), 20.835 (4) (gh),

20.866 (2) (uq), 59.58 (6), 59.58 (7), 59.58 (7) (i) and (j), 66.1039, 71.05 (1) (c) 9.,

71.26 (1m) (j), 71.45 (1t) (j), 77.54 (9a) (er), 77.708, 77.76 (3r), 77.76 (5),

subchapter XIII (title) of chapter 77 [precedes 77.997], 77.9971, 77.9972,

77.9973, 85.062 (3) (c), 85.11, 227.01 (13) (yL) and 345.05 (1) (ag);to renu mb er

77.9973;to am end20.395 (6) (af), 32.02 (11), 32.05 (1) (a), 32.07 (2), 40.02 (28),

59.58 (7) (e) (intro.), 66.0301 (1) (a), 66.0903 (1) (d), 66.1039 (4) (s) 1., 67.01 (5),

70.11 (2), 71.26 (1) (b), chapter 77 (title), subchapter V (title) of chapter 77

[precedes 77.70], 77.71, 77.73 (2), 77.73 (3), 77.75, 77.76 (1), 77.76 (2), 77.76 (4),

77.77 (1), 77.77 (3), 77.78, 85.063 (3) (b) 1., 85.064 (1) (b), 111.70 (1) (j), 345.05

(2) an d 611.11 (4) (a);to crea te 77.708 (3) an d 77.9973 (2) of the sta tu tes; an d

to a ffect 2009 Wisconsin Act 28, section 9150 (1); relat ing to: eliminating

authorization to create a regional transit authority, dissolving any existing

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regional transit authority and the Southeastern Regional Transit Authority,

an d eliminat ing the Sout heast Wisconsin t ra nsit capital assistan ce program .

Ana lysis by the Legislat iv e Reference Burea u

The Biennial Budget Act, 2009 Wisconsin Act 28 (Act 28), authorized the

crea tion of several new regiona l tra nsit a ut horities (RTAs): th e Dane Count y RTA,

the Chippewa Valley RTA, an d th e Chequa megon Bay RTA. Ea ch RTA, once created,

is a public body corpora te a nd politic an d a sepa ra te govern men ta l ent ity. An RTAs

au th ority is vested in its boar d of directors, an d its bylaws govern its m an agemen t,

operat ions, and adm inistra tion. Among its powers, an RTA ma y operat e a

transportation system or provide for its operation by contracting with a public or

privat e organizat ion; impose, by its board of directors ad optin g a resolut ion, a salesan d use ta x in t he RTAs jurisdictiona l area a t a ra te n ot exceeding 0.5 percent of th e

gross receipts or s ales pr ice if cert ain condit ions ar e sat isfied; acquire pr opert y by

condem na tion; and issue t axexempt r evenu e bonds. An RTA ha s a dut y to provide,

or cont ra ct for th e pr ovision of, tr an sit s ervice with in t he RTAs jur isdictional a rea .

Rates and other charges received by an RTA must be used only for the general

expenses a nd capital expenditur es of the RTA, to pay inter est, am ort izat ion, a nd

ret irem ent cha rges on t he RTAs r evenue bonds, a nd for specific pur poses of the RTA

and may not be transferred to any political subdivision.

This bill eliminates authorization to create an RTA and dissolves the Dane

County RTA, the Chippewa Valley RTA, and the Chequamegon Bay RTA to the

exten t pr eviously crea ted. Any such RTA is dissolved 90 days after en actment of th ebill, but n o RTA ma y impose sales an d use t ax after ena ctm ent of th e bill.

Act 28 also created the Southeastern Regional Transit Authority (SERTA) as

a su ccessor entity to what wa s often r eferr ed to as t he KRM aut hority. SERTA is a

public body corpora te a nd politic an d a sepa ra te govern men ta l entit y; it consist s of

th e coun ties of Kenosha, Racine, an d Milwaukee. The jurisdictional ar ea of SERTA

is th e geograph ic ar ea form ed by th e combined t err itorial bounda ries of th e coun ties

of Kenosha , Racine, an d Milwauk ee. The powers of SERTA ar e vested in its boar d

of directors . SERTAs powers a re limited bu t include all powers n ecessar y and

convenient to create, construct, and manage a commuter rail transit system

conn ecting t he cities of Kenosha , Racine, an d Milwaukee (KRM comm ut er r ail line).

Upon approval by its board of directors, SERTA ma y impose a ren ta l car tr an sactionfee in t he coun ties of Kenosha , Racine, an d Milwau kee. SERTA was r equired to

submit, by J uly 1, 2010, an a pplicat ion to th e Federa l Tra nsit Administra tion for

fun ding t o ent er t he preliminar y engineering pha se for t he KRM commu ter ra il line.

This bill dissolves SERTA after a winding down period of 90 days, during which

SERTA ma y not impose the rent al car tr an saction fee. The bill also eliminat es the

Depart ment of Tra nsportat ions South east Wisconsin tr an sit capital a ssistan ce

program, under which SERTA is the only eligible grant applicant for the program.

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For fur th er inform at ion see the s ta t e a nd local fiscal estimate, which will be

print ed as an appendix to th is bill.

The p eople of the s tate of Wisconsin, repr esented in sena te an d assem bly, d oenact a s fol lows:

SECTION 1. 20.395 (6) (af) of the st at ut es is am ended t o rea d:

20.395 (6 ) (af) Principal repaym ent an d interest, local roads for job preservation

program, transit improvements, and major highway and rehabilitation projects,

state fun ds. Fr om t he gener al fund, a su m su fficient t o reimbu rse s. 20.866 (1) (u)

for t he pa yment of prin cipal an d inter est costs in cur red in finan cing th e local roads

for job preservat ion pr ogram un der s. 86.312, tr an sit capital improvement s un der s.

85.11, as provided under s. 20.866 (2) (uq), and major highway and rehabilitation

pr ojects, a s pr ovided under ss. 20.866 (2) (uu m) an d (uur ), 84.555, and 84.95, to mak e

th e paymen ts det ermined by the building commission u nder s. 13.488 (1) (m) tha t a re

at tr ibuta ble to the pr oceeds of obligat ions incurr ed in finan cing t he local r oads for

job preservation program under s. 86.312, and to make payments under an

agreement or an cillary ar ra ngement enter ed into under s. 18.06 (8) (a).

SECTION 2. 20.566 (1) (gc) of the st at ut es is r epealed.

SECTION 3. 20.566 (1) (gh) of the st at ut es is repea led.

SECTION 4. 20.835 (4) (gc) of the st at ut es is r epealed.

SECTION 5. 20.835 (4) (gh) of the st at ut es is repea led.

SECTION 6. 20.866 (2) (uq) of the st at ut es is r epealed.

SECTION 7. 32.02 (11) of th e sta tu tes is a men ded to read :

32.02 (11) Any housing authority created under ss. 66.1201 to 66.1211;

redevelopment authority created under s. 66.1333; community development

au th ority created u nder s. 66.1335; local cultura l ar ts district creat ed un der su bch.

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SECTION 7BILL

V of ch. 229, subject to s. 229.844 (4) (c); or local exposition district created under

subch. II of ch. 229; or transit authority created under s. 66.1039.

SECTION 8. 32.05 (1) (a) of th e sta tu tes is am ended t o rea d:

32.05 (1 ) (a) Except as pr ovided under par. (b), a coun ty board of sup ervisors

or a county highway committee when so authorized by the county board of

supervisors, a city council, a village board, a town board, a sewerage commission

govern ing a met ropolitan sewera ge district creat ed by ss. 200.05 or 200.21 to 200.65,

th e secret ar y of tr an sporta tion, a comm ission creat ed by cont ra ct u nder s. 66.0301,

a joint local water au thority creat ed by cont ra ct u nder s. 66.0823, a t ra nsit a ut hority

crea ted u nder s. 66.1039, a housing au th orit y und er ss. 66.1201 to 66.1211, a local

exposition district created under subch. II of ch. 229, a local cultural arts district

crea ted u nder subch. V of ch. 229, a redevelopmen t a ut hority u nder s. 66.1333 or a

comm un ity development au th ority un der s. 66.1335 shall mak e an order providing

for th e laying out, r elocat ion a nd impr ovement of th e pu blic highwa y, str eet, a lley,

storm and sanitary sewers, watercourses, water transmission and distribution

facilities, mass transit facilities, airport, or other transportation facilities, gas or

leacha te extr action systems t o remedy environment al pollution from a solid wast e

disposal facility, housing project, redevelopment project, cultural arts facilities,

exposition center or exposition center facilities which shall be known as the

relocat ion order. This order s ha ll include a m ap or plat showing the old and new

locat ions a nd t he lan ds an d inter ests r equired. A copy of th e order s ha ll, within 20

da ys after it s issue, be filed with th e coun ty clerk of th e coun ty wherein th e lands a re

located or, in lieu of filing a copy of the order, a plat may be filed or recorded in

accorda nce with s. 84.095.

SECTION 9. 32.07 (2) of the st at ut es is amen ded to read:

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SECTION 9BILL

32.07 (2 ) The petitioner sha ll deter mine n ecessity if applicat ion is by th e sta te

or an y commission, depar tm ent, board or other bran ch of stat e government or by a

city, village, town, county, school district, board, commission, public officer,

comm ission creat ed by cont ra ct un der s. 66.0301, joint local wat er a ut hority un der

s. 66.0823, transit authority created under s. 66.1039, redevelopment authority

created under s. 66.1333, local exposition district created under subch. II of ch. 229,

local cultural arts district created under subch. V of ch. 229, housing authority

crea ted un der ss. 66.1201 to 66.1211 or for th e r ight ofway of a ra ilroad up to 100

feet in width , for a telegra ph, t elephone or oth er electric line, for t he r ightofway

for a gas pipeline, main or service or for easements for the construction of any

elevated st ru ctu re or su bway for ra ilroad pur poses.

SECTION 10. 40.02 (28) of the st at ut es is am ended to rea d:

40.02 (28) Employer means the state, including each state agency, any

county, city, village, town, school district, other governmental unit or

inst ru men ta lity of 2 or m ore un its of governm ent n ow existin g or h erea fter crea ted

within the state, any federated public library system established under s. 43.19

whose ter rit ory lies within a sin gle coun ty with a popula tion of 500,000 or m ore, a

local exposition distr ict creat ed under subch. II of ch. 229, a t ra nsit a ut hority crea ted

under s. 66.1039, and a longterm care district created under s. 46.2895, except as

pr ovided und er ss . 40.51 (7) an d 40.61 (3). Em ployer does not include a local

cult ur al ar ts dist rict crea ted un der su bch. V of ch. 229. Ea ch employer sha ll be a

separate legal jurisdiction for OASDHI purposes.

SECTION 11. 59.58 (6) of th e sta tu tes is r epealed.

SECTION 12. 59.58 (7) of th e stat ut es, as affected by 2011 Wiscons in Act ... (th is

act), is repea led.

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SECTION 13BILL

SECTION 13. 59.58 (7) (e) (int ro.) of the st at ut es is am ended t o read:

59.58 (7 ) (e) (int ro.) The Subject to s. 77.9973 (2), th e au th ority ma y impose th e

fees und er su bch. XIII of ch. 77. Fr om the fees, the au th orit y may do all of th e

following:

SECTION 14. 59.58 (7) (i) an d (j) of the s ta tu tes a re r epealed.

SECTION 15. 66.0301 (1) (a) of th e sta tu tes is a men ded to read:

66.0301 (1 ) (a) Except as provided in par s. (b) an d (c), in th is section

municipality means the state or any department or agency thereof, or any city,

village, town, county, school district, public library system, public inland lake

protection and rehabilitation district, sanitary district, farm drainage district,

metropolitan sewerage district, sewer utility district, solid waste management

system created under s. 59.70 (2), local exposition district created under subch. II of

ch. 229, local pr ofessiona l baseball pa rk distr ict crea ted un der subch. III of ch. 229,

local professiona l footba ll sta dium distr ict crea ted un der subch. IV of ch. 229, local

cultural arts district created under subch. V of ch. 229, transit authority created

under s. 66.1039, longterm care district under s. 46.2895, water utility district,

mosquito control district, municipal electric company, county or city transit

commission, commission created by contract under this section, taxation district,

regional planning commission, housing authority created under s. 66.1201,

redevelopment authority created under s. 66.1333, community development

au th ority created u nder s. 66.1335, or citycoun ty hea lth depa rt ment .

SECTION 16. 66.0903 (1) (d) of th e sta tu tes is a men ded to rea d:

66.0903 (1 ) (d) Local govern men ta l un it mea ns a political subdivision of th is

sta te, a special pur pose district in th is stat e, an inst ru ment ality or corporat ion of

such a political su bdivision or sp ecial pu rpose distr ict, a combina tion or subu nit of

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any of the foregoing or an instrumentality of the state and any of the foregoing.

Local governmental unit includes a regional transit authority created under s.

66.1039 an d th e sout heast ern r egiona l tra nsit a ut hority creat ed under s. 59.58 (7).

SECTION 17. 66.1039 of th e st at ut es, as affected by 2011 Wisconsin Act .... (this

act), is repea led.

SECTION 18. 66.1039 (4) (s) 1. of the st at ut es is am ended t o rea d:

66.1039 (4 ) (s) 1. Impose, by th e adoption of a r esolut ion by th e boar d of

directors, the t axes un der su bch. V of ch. 77 in th e au th oritys jurisdictiona l area ,

except th at no taxes may be imposed under th is para graph un less th e resolution of

the board of directors is adopted pr ior t o th e effective date of th is subdivision .... [LRB

insert s dat e]. If an au th ority adopts a resolut ion t o impose the ta xes, it sha ll deliver

a cert ified copy of the r esolution to th e depar tm ent of revenue at least 120 days before

its effective dat e. The au th ority may, by adoption of a r esolut ion by th e boar d of

directors, r epeal t he imposition of taxes u nder subch. V of ch. 77 a nd sha ll deliver a

cert ified copy of the r epeal resolution to th e depart ment of revenue at least 120 days

before its effective date.

SECTION 19. 67.01 (5) of the st at ut es is am ended t o read:

67.01 (5 ) Municipality means any of the following which is authorized to levy

a tax: a county, city, village, town, school district, board of park commissioners,

technical college district, metr opolitan sewerage distr ict crea ted un der ss . 200.01 to

200.15 or 200.21 to 200.65, town sa nit ar y district u nder subch. IX of ch. 60, tr an sit

au th ority creat ed under s. 66.1039, public inlan d lake protection and r eha bilitat ion

district established under s. 33.23, 33.235, or 33.24, and any other public body

empowered to borr ow money an d issue obligations t o repay t he m oney out of public

fun ds or r evenues. Mun icipality does not include th e sta te.

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SECTION 20BILL

SECTION 20. 70.11 (2) of th e sta tu tes is a men ded to read:

70.11 (2 ) MUNICIPALPROPERTYAND PROPERTYOF CERTAINDISTRICTS,EXCEPTION.

Property owned by any county, city, village, town, school district, technical college

district, public inland lake protection and rehabilitation district, metropolitan

sewerage distr ict, mu nicipal wat er distr ict crea ted u nder s. 198.22, joint local wat er

au th ority created u nder s. 66.0823, tra nsit au th ority created u nder s. 59.58 (7) or

66.1039, longterm care district under s. 46.2895 or town sanitary district; lands

belonging t o cities of an y oth er st at e used for pu blic par ks; land t axdeeded to any

coun ty or city before J an ua ry 2; but an y residence locat ed upon propert y owned by

th e coun ty for pa rk pu rposes tha t is ren ted out by the coun ty for a n onpa rk pu rpose

sha ll not be exempt from ta xation. Except a s to land a cquired un der s. 59.84 (2) (d),

th is exemption sha ll not a pply to lan d conveyed after Augus t 17, 1961, to an y such

governmen ta l un it or for its benefit while the gra nt or or other s for h is or h er benefit

ar e perm itted t o occupy t he lan d or par t th ereof in considerat ion for th e conveyance.

Leasing th e propert y exempt u nder t his subsection, regar dless of th e lessee and t he

use of th e leasehold income, does not r ender t ha t property ta xable.

SECTION 21. 71.05 (1) (c) 9. of the st at ut es is r epealed.

SECTION 22. 71.26 (1) (b) of the st at ut es is am ended t o rea d:

71.26 (1 ) (b) Political units. Income received by the U nited Sta tes, the st at e

an d a ll coun ties, cities, villages, towns, s chool dist ricts, t echn ical college dist ricts,

joint local water authorities created under s. 66.0823, transit authorities created

under s. 59.58 (7) or 66.1039, longterm care districts under s. 46.2895 or other

political units of this state.

SECTION 23. 71.26 (1m) (j) of the st at ut es is repea led.

SECTION 24. 71.45 (1t) (j) of the st at ut es is r epealed.

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SECTION 25BILL

SECTION 25. Chapt er 77 (title) of th e stat ut es is amended to read:

CHAPTER 77

TAXATION OF FORE ST CROP LANDS ; REAL ESTATE TRANSF ER F EES ;

SALES AN D U SE TAXES; COUN TY, TRANS IT AUTHOR ITY, AND

SP ECIAL DIS TRICT SALES AND US E TAXES ; MANAGED F ORES T

LAND;

RECYCLING S URCH ARGE; LOCAL FOOD AND BE VERAGE TAX;

LOCAL REN TAL CAR TAX; P REMIER RE SOR T AREA TAXES;

STATE RE NTAL VEHICLE FE E; DRY CLEANIN G FE ES ;

SOUTHEASTERN REGIONAL TRANSIT AUTHORITY FEE

SECTION 26. 77.54 (9a) (er) of th e sta tu tes is r epealed.

SECTION 27. Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes

is amended to read:

CHAPTER 77

SUBCHAPTER V

COUN TY, TRANSI T AUTH ORITY, AND

SPE CIAL DISTRICT SALES AND USE TAXES

SECTION 28. 77.708 of the s ta tu tes , as a ffected by 2011 Wiscons in Act .... (this

act), is repea led.

SECTION 29. 77.708 (3) of th e sta tu tes is creat ed to read:

77.708 (3 ) Retailers an d th e depart ment of revenue ma y not collect a ta x under

sub. (1) for a ny t ra nsit au th ority creat ed un der s. 66.1039 after t he effective dat e of

th is subsection .... [LRB insert s dat e], except t ha t t he depar tm ent of revenue m ay

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SECTION 29BILL

collect from r eta ilers ta xes th at accru ed before t he effective dat e of this su bsection

.... [LRB insert s dat e], and fees, int erest, an d pena lties tha t relate t o those taxes.

SECTION 30. 77.71 of the sta tu tes is am ended to read:

77.71 Impositio n o f county, transit au thority, and spec ial district sales

and use taxes . Whenever a coun ty sales an d use t ax ordina nce is adopted un der

s. 77.70, a tr an sit aut hority resolution is adopted under s. 77.708, or a special district

resolution is a dopted un der s. 77.705 or 77.706, th e following ta xes ar e imposed:

(1 ) For t he privilege of selling, licensing, leasing, or r ent ing ta ngible per sona l

property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and

(d), and for the privilege of selling, licensing, performing, or furnishing services a

sales t ax is imposed upon reta ilers a t t he ra tes u nder s. 77.70 in th e case of a coun ty

tax, at t he ra te un der s. 77.708 in t he case of a tra nsit au thority tax, or a t t he rat e

un der s. 77.705 or 77.706 in t he case of a s pecial distr ict t ax of th e sales pr ice from

the sale, license, lease, or rental of tangible personal property and the items,

pr oper ty, an d goods specified un der s. 77.52 (1) (b), (c), an d (d), except property ta xed

under sub. (4), sold, licensed, leased, or rented at retail in the county, or special

distr ict, or tr an sit a ut horitys jurisdictiona l ar ea, or from selling, licensin g,

performing, or furnishing services described under s. 77.52 (2) in the county, or

special distr ict, or tr an sit au th oritys jur isdictional ar ea.

(2 ) An excise tax is imposed at t he r at es un der s. 77.70 in t he case of a coun ty

tax, at t he ra te un der s. 77.708 in t he case of a tra nsit au thority tax, or a t t he rat e

under s. 77.705 or 77.706 in the case of a special district tax of the purchase price

upon every per son st orin g, using, or oth erwise consu min g in th e coun ty, or s pecial

distr ict, or t ra nsit a ut horitys jurisdictiona l area ta ngible persona l property, or

item s, pr opert y, or goods s pecified u nder s. 77.52 (1) (b), (c), or (d), or ser vices if the

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SECTION 30BILL

ta ngible pers onal pr oper ty, item, pr operty, good, or ser vice is subject t o th e sta te u se

ta x under s. 77.53, except t ha t a receipt indicat ing tha t t he t ax un der su b. (1), (3),

or (4) ha s been pa id relieves th e buyer of liability for t he t ax un der t his su bsection

an d except th at if th e buyer ha s paid a similar local tax in another sta te on a pu rchase

of th e sam e ta ngible personal propert y, item, propert y, good, or ser vice th at ta x sha ll

be credited a gainst t he t ax un der t his subsection a nd except t ha t for m otor vehicles

th at ar e used for a pur pose in addition to retent ion, demonstr at ion, or display while

held for sale in the regular course of business by a dealer the tax under this

subsection is imposed not on th e pur cha se price but on t he a mount un der s. 77.53

(1m).

(3 ) An excise tax is imposed upon a contractor engaged in construction

activities within t he coun ty, or special district, or t ra nsit au th orit ys jurisdictiona l

ar ea , at the ra tes un der s. 77.70 in the case of a coun ty tax, at th e rat e under s. 77.708

in th e case of a t ra nsit a ut hority tax, or a t t he ra te un der s. 77.705 or 77.706 in th e

case of a special district tax of the purchase price of tangible personal property or

items, pr opert y, or goods under s . 77.52 (1) (b), (c), or (d) that ar e used in constr ucting,

alter ing, repairing, or impr oving real property an d th at becam e a component pa rt of

real pr operty in t ha t coun ty or special district or in t he t ra nsit a ut horitys

jurisdictional area, except that if the contractor has paid the sales tax of a county,

tr an sit a ut hority, or special distr ict in t his sta te on t hat ta ngible persona l property,

item, property, or good, or has paid a similar local sales tax in another state on a

purchase of the same tangible personal property, item, property, or good, that tax

sha ll be credited against th e tax un der th is subsection.

(4 ) An excise tax is imposed at th e ra tes u nder s. 77.70 in th e case of a coun ty

ta x, at t he ra te un der s. 77.708 in th e case of a tr an sit aut hority tax, or at th e rat e

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SECTION 30BILL

under s. 77.705 or 77.706 in the case of a special district tax of the purchase price

upon every person storing, using, or otherwise consuming a motor vehicle, boat,

recreat iona l vehicle, as defined in s. 340.01 (48r), or a ircraft, if th at propert y mus t

be registered or titled with t his sta te an d if th at propert y is to be cust omar ily kept

in a coun ty th at ha s in effect a n ordina nce under s. 77.70, th e jur isdictional ar ea of

a transit authority that has in effect a resolution under s. 77.708, or in a special

district that has in effect a resolution under s. 77.705 or 77.706, except that if the

buyer has pa id a similar local sales tax in another sta te on a pur cha se of th e same

propert y tha t ta x shall be credited against t he ta x under th is subsection.


77.73 (2 ) Coun ties, and special distr icts, an d tr an sit au th orities do not ha ve

jurisdiction to impose the tax under s. 77.71 (2) in regard to items, property, and

goods under s. 77.52 (1) (b), (c), and (d), and tangible personal property, except

snowmobiles, trailers, semitrailers, and allterrain vehicles, purchased in a sale

th at is consu mm at ed in a nother coun ty or special district in th is stat e, or in an oth er

tr an sit a ut horitys jurisdictiona l ar ea, th at does not h ave in effect an ordina nce or

resolution imposing the t axes under this subchapter and later brought by th e buyer

int o the coun ty, or special distr ict, or jurisdictiona l area of th e tr an sit a ut hority tha t

ha s imposed a ta x und er s. 77.71 (2).


77.73 (3 ) Counties, and special districts, and transit authorities have

jurisdiction to impose the taxes under this subchapter on retailers who file, or who

are required to file, an application under s. 77.52 (7) or who register, or who are

requ ired t o register, und er s. 77.53 (9) or (9m), regar dless of whet her such r eta ilers

ar e engaged in busin ess in th e coun ty, or special district, or t ra nsit au th orit ys

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SECTION 36BILL

SECTION 36. 77.76 (3r) of th e sta tu tes is repea led.


77.76 (4 ) There shall be retained by the state 1.5% of the taxes collected for

ta xes imposed by special distr icts under ss. 77.705 and 77.706 and t ra nsit a ut horities

un der s. 77.708 an d 1.75% of the t axes collected for t axes imposed by coun ties u nder

s. 77.70 to cover costs incurred by the state in administering, enforcing, and

collectin g the tax. All inter est and pena lties collected shall be deposited and retained

by th is stat e in t he general fun d.

SECTION 38. 77.76 (5) of th e sta tu tes is r epealed.


77.77 (1 ) (a) The sa les price from services subject t o th e ta x under s. 77.52 (2)

or th e lease, rent al, or license of ta ngible personal pr opert y an d pr opert y, items, an d

goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under this

subchapt er, an d th e increment al am oun t of ta x cau sed by a ra te increase applicable

to th ose services, leases, rent als, or licenses is du e, beginn ing with th e first billing

period st ar ting on or a fter th e effective dat e of th e coun ty ordina nce, special distr ict

resolut ion, tr an sit au th ority resolut ion, or r at e increase, regardless of wheth er t he

service is furn ished or t he pr opert y, item, or good is leased, ren ted, or licensed t o th e

cust omer before or after t ha t da te.

(b) The sales price from services subject t o th e tax under s. 77.52 (2) or the lease,

rental, or license of tangible personal property and property, items, and goods

specified under s. 77.52 (1) (b), (c), and (d), is not subject to the taxes under this

subcha pter, and a decrease in th e tax rat e imposed under t his subcha pter on those

services first applies, beginn ing with bills ren dered on or after th e effective dat e of

the repeal or sunset of a county ordinance, or special district resolution, or transit

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ARG&J K:wlj:rs

SECTION 39BILL

au th ority r esolution imposing th e ta x or oth er r at e decrease, regardless of wheth er

th e service is fur nish ed or th e propert y, item, or good is leased, r ent ed, or licensed

to the customer before or after t ha t da te.


77.77 (3 ) The sa le of building mat erials to cont ra ctors engaged in t he bu siness

of const ru ctin g, altering, repa iring or improving r eal esta te for oth ers is n ot subject

to the ta xes un der th is subcha pter, an d the incrementa l amount of ta x cau sed by th e

ra te increase a pplicable to those materials is not due, if th e mat erials are a ffixed an d

made a structural part of real estate, and the amount payable to the contractor is

fixed without r egard to the costs incurr ed in perform ing a writt en cont ra ct t ha t was

irr evocably ent ered in to prior t o the effective dat e of th e coun ty ordina nce, special

district r esolution, tra nsit au th ority r esolution, or rat e increase or t hat resulted from

th e accepta nce of a form al wr itt en bid accompa nied by a bond or other perform an ce

guar an ty tha t was irrevocably submitt ed before th at da te.

SECTION 41. 77.78 of th e sta tu tes is am ended to read:

77.78Registrat ion. No motor vehicle, boat, snowmobile, recreational vehicle,

as defined in s. 340.01 (48r), tr ailer, semit ra iler, allter ra in vehicle or a ircraft t ha t

is required to be registered by this state may be registered or titled by this state

un less the registran t files a sales and use ta x report a nd pays the coun ty tax, tra nsit

au th ority ta x, an d special distr ict t ax at th e time of registering or t itling to the sta te

agency that registers or titles th e property. That st at e agency sha ll tr an smit th ose

ta x revenues to the depart ment of revenue.

SECTION 42. Subchapter XIII (title) of chapter 77 [precedes 77.997] of the

stat utes is r epealed.

SECTION 43. 77.9971 of th e sta tu tes is r epealed.

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SECTION 44BILL

SECTION 44. 77.9972 of the st at ut es is repealed.

SECTION 45. 77.9973 of th e sta tu tes is r enu mber ed 77.9973 (1).

SECTION 46. 77.9973 of the stat ut es, as affected by 2011 Wisconsin Act ... (th is

act), is repea led.

SECTION 47. 77.9973 (2) of th e sta tu tes is creat ed to read:

77.9973 (2 ) Retailers an d th e depart ment of revenue may not collect fees under

this subchapter for the southeastern regional transit authority after the effective

dat e of th is subsection .... [LRB insert s da te], except t ha t t he depa rt ment of revenue

may collect from retailers fees that accrued before the effective date of this subsection

.... [LRB insert s dat e], and fees, int erest, an d pena lties tha t relate t o those taxes.

SECTION 48. 85.062 (3) (c) of the sta tu tes is repea led.

SECTION 49. 85.063 (3) (b) 1. of the st at ut es is am ended t o rea d:

85.063 (3 ) (b) 1. Upon complet ion of a plann ing stu dy under su b. (2), or, to the

sat isfaction of th e depar tm ent , of a s tu dy un der s. 85.022, a political subdivision in

a count y, or a tr ansit aut hority creat ed under s. 66.1039, tha t includes th e urban area

ma y apply to the depar tm ent for a gran t for pr operty acquisition for a n u rban ra il

tra nsit system.

SECTION 50. 85.064 (1) (b) of th e sta tu tes is a men ded to rea d:

85.064 (1 ) (b) Political su bdivision mea ns an y city, village, town, count y, or

transit commission organized under s. 59.58 (2) or 66.1021 or recognized under s.

66.0301, or transit authority created under s. 66.1039 within this state or the

sout heast ern regiona l tra nsit a ut hority under s. 59.58 (7).

SECTION 51. 85.11 of the st at ut es is repealed.

SECTION 52. 111.70 (1) (j) of the st at ut es is am ended t o read:

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ARG&J K:wlj:rs

SECTION 52BILL

111.70 (1 ) (j) Mun icipa l employer mea ns a ny city, count y, village, town,

metropolitan sewerage district, school district, longterm care district, transit

au th ority un der s. 59.58 (7) or 66.1039, or a ny other political su bdivision of the st at e,

or instrumentality of one or more political subdivisions of the state, that engages the

services of an employee and includes any person acting on behalf of a municipal

employer with in t he scope of th e pers ons a ut hority, express or im plied, but

specifically does not in clude a local cultu ra l ar ts distr ict crea ted u nder subch. V of

ch. 229.

SECTION 53. 227.01 (13) (yL) of the st at ut es is r epealed.

SECTION 54. 345.05 (1) (ag) of the st at ut es is repea led.

SECTION 55. 345.05 (2) of the st at ut es is am ended to rea d:

345.05 (2 ) A person suffering any damage proximately resulting from the

negligent operation of a motor vehicle owned and operated by a municipality or

au th ority, which da ma ge was occas ioned by th e opera tion of th e motor vehicle in th e

course of its business, may file a claim for damages against the municipality or

authority concerned and the governing body of the municipality, or the board of

directors of th e au th orit y, may allow, compr omise, settle an d pay th e claim. In t his

subsection, a motor vehicle is deemed owned and operated by a municipality or

au th ority if th e vehicle is eith er being rent ed or leased, or is being purchased u nder

a cont ra ct whereby th e mu nicipality or a ut hority will acquire title.

SECTION 56. 611.11 (4) (a) of the st at ut es is am ended t o rea d:

611.11 (4 ) (a) In t his subsection, mu nicipality ha s th e mean ing given in s.

345.05 (1) (c), but a lso includes a ny tr an sit a ut hority creat ed un der s. 66.1039.

SECTION 57. 2009 Wisconsin Act 28, section 9150 (1) is r epea led.

SECTION 58.0Nonstatutory provis ions .

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SECTION 58BILL

(1) DISSOLUTIONOF REGIONALTRANSITAUTHORITIES. Any au th ority creat ed under

section 66.1039, 2009 sta ts., is d issolved on th e effective da te of th is su bsection.

(2) DISSOLUTION OF SOUTHEASTERN REGIONALTRANSITAUTHORITY. The aut hority

under section 59.58 (7), 2009 stats., is dissolved on the effective date of this

subsection.

(3) WINDING DOWN OF SOUTHEASTERN REGIONAL TRANSIT AUTHORITY. After the

effective da te of th is subsection, th e coun ties of Kenosha , Racine, an d Milwauk ee,

an d a ll members of the governing body of the a ut hority under section 59.58 (7) of the

sta tu tes, sha ll begin t he pr ocess of winding down t he a ut hority and sha ll complete

the process by the time the authority is dissolved as provided in subsection (2).

Un less th e coun ties of Kenosha, Racine, and Milwauk ee agree oth erwise, all assets

and liabilities of the authority under section 59.58 (7), 2009 stats., including any

accumulated moneys received from the fees imposed under subchapter XIII of

cha pter 77 of the sta tu tes, sha ll be divided and distr ibuted equally among these 3

counties and shall become the assets and liabilities of the counties of Kenosha,

Racine, an d Milwaukee.

SECTION 59.0Effect ive date s . This act ta kes effect on th e 90th day a fter th e

da y of publicat ion, except as follows:

(1) The t rea tmen t of sections 59.58 (7) (e) (int ro.), (i), and (j) and 66.1039 (4) (s)

1. of th e sta tu tes, th e renu mbering of section 77.9973 of th e sta tu tes, and th e crea tion

of sections 77.708 (3) and 77.9973 (2) of the s ta tu tes an d SECTION 58 (3) of this act take

effect on t he 10t h da y after t he da y of publicat ion.

(END)

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nass vos rta elimination act

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