76.02 Definitions. In ss. 76.01 to 76.26: (1) “Air carrier company” means any person engaged in the business of transportation in aircraft of persons or property for hire on regularly scheduled flights, except an air carrier company whose property is exempt from taxation under s. 76.074 (2). In this subsection, “aircraft” means a completely equipped operating unit, including spare flight equipment, used as a means of conveyance in air commerce. (2) “Company”, without other designation or qualification, includes any railroad company, any conservation and regulation company, any air carrier company, and any pipeline company. (3) “Conservation and regulation company” means any person organized under the laws of this state for the conservation and
76.31
Determination of ad valorem tax receipts for hub facility exemptions. SUBCHAPTER II CAR LINE COMPANIES; ELECTRIC COOPERATIVE ASSOCIATIONS 76.39 Car line taxes. 76.46 Powers of investigation. 76.48 License fees, electric cooperatives. 76.54 Motor carriers and urban transit companies; municipal taxation. SUBCHAPTER III INSURERS 76.60 Fire, travel, and marine insurers; license fees. 76.61 Town mutual insurers; taxes, charges, dues and license fees. 76.62 License fees; calculation of. 76.63 Casualty insurance; license fees.