77.70 Adoption by county ordinance.
(1) Except as
77.70 AND FEES provided in sub. (2), any county may impose county sales and use taxes under this subchapter by the adoption of an ordinance, stating its purpose and referring to this subchapter. The rate of the tax imposed under this subsection is 0.5 percent of the sales price or purchase price. Except as provided in s. 66.0621 (3m), the county sales and use taxes imposed under this subsection may be imposed only for the purpose of directly reducing the property tax levy and only in their entirety as provided in this subchapter. That ordinance shall be effective on January 1, April 1, July 1, or October 1. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal. Except as provided under s. 77.60 (9), the department of revenue may not issue any assessment or act on any claim for a refund or any claim for an adjustment under s. 77.585 after the end of the calendar year that is 4 years after the year in which the county has enacted a repeal ordinance under this subsection. (2) (a) In addition to the taxes imposed under sub. (1), a county in which a 1st class city is located may adopt an ordinance, by a two-thirds majority vote of all members elect of the county board, to impose sales and use taxes under this subchapter at the rate of 0.4 percent of the sales price or purchase price. An ordinance adopted under this subsection shall be effective on January 1, April 1, July 1, or October 1 and the taxes shall be imposed only in their entirety as provided in this subchapter. A certified copy of the ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. No county may impose a tax under this subsection unless the county makes an election to join the Wisconsin Retirement System for all new employees, pursuant to s. 40.21 (7) (a), and the county contributes the amount calculated under s. 59.875 (4) to its retirement system’s unfunded actuarial accrued liability from the taxes imposed under this subsection in 2025 and in each year thereafter until the first year in which the retirement system is determined by the retirement system’s actuary to be fully funded. After the retirement system is first fully funded, or December 31, 2050, whichever is earlier, the actuary shall determine all future required contributions from the county on the basis of standard actuarial practices, and the county shall repeal the ordinance imposing the tax. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal. Except as provided under s. 77.60 (9), the department of revenue may not issue any assessment or act on any claim for a refund or any claim for an adjustment under s. 77.585 after the end of the calendar year that is 4 years after the year in which the county has enacted a repeal ordinance under this subsection. (b) Annually, after making the required payment to its retirement system’s unfunded actuarial accrued liability under par. (a), the county shall use the remaining revenues received under this subsection for any of the following: 1m. Payments for its pension bond obligations. 2m. Additional payments for its retirement system’s unfunded actuarial accrued liability. 3m. Payments for its employer contribution to a retirement system established under chapter 201, laws of 1937. (c) Annually, beginning in 2026, the county shall submit a report to the joint committee on finance, in the manner provided under s. 13.172 (2), containing detailed information on the Updated 23-24 Wis. Stats. 54 SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES AND FEES county’s expenditures in the previous year from the revenues col- ployees who are participants in the retirement system of Milwaulected under this subsection. kee on June 22, 2023, and public school teachers’ annuity and reHistory: 1985 a. 41, 120; 1987 a. 27; 1991 a. 39; 2009 a. 2, 28; 2015 a. 197 s. 50; tirement fund, by which an employee of the city or city agency is 2017 a. 17, 58; 2023 a. 12, 40. paid. This section [now sub. (1)] does not require a dollar-for-dollar offset to the property tax levy. Instead, it authorizes a county to impose a sales and use tax for the (b) The city shall use an amount equal to the revenue derived specific purpose of directly reducing the property tax levy, while leaving the means from 10 percent of the amount of revenue generated under this to accomplish that purpose up to the county. Because the county’s ordinance in this section in the first full calendar year in which the tax is imposed case did in fact directly reduce the property tax levy by funding projects that would otherwise have been paid for through additional debt obligations, the ordinance was to maintain a level of law enforcement and fire protective and permissible. Brown County v. Brown County Taxpayers Ass’n, 2022 WI 13, 400 emergency medical service that is equivalent to that provided in Wis. 2d 781, 971 N.W.2d 491, 20-0940. the 1st class city on April 1, 2023. A county may not impose a tax under this section [now sub. (1)] upon admissions to amusements except as part of a general sales and use tax at the statutorily pre(c) In any year in which the amount of the taxes collected unscribed rate of one-half of one percent. 58 Atty. Gen. 212. der this section exceeds the amount of the taxes collected in the A county board may not control municipal use of county sales tax revenue. 60 Atty. Gen. 387. first full calendar year and the amounts necessary to make the Funds received from a county sales and use tax under this section [now sub. (1)] payments under pars. (a) and (b), the city shall use the excess revmay be budgeted by the county board to reduce the amount of the county-wide property tax levy or to defray the cost of any item that can be funded by a county-wide enue to implement the requirements under s. 62.90 (5) (b) and the property tax. OAG 1-98. ongoing costs of the increased number of law enforcement offi77.701 Adoption by municipal ordinance. (1) A 1st cers and daily staffing level of the members of the paid fire class city may adopt an ordinance, by a two-thirds majority vote department. (3) Annually, beginning in 2026, the city shall submit a report of all members elect of the common council, to impose a sales and use tax under this subchapter at the rate of 2.0 percent of the to the joint committee on finance, in the manner provided under sales price or purchase price. An ordinance adopted under this s. 13.172 (2), containing detailed information on the city’s expensection shall be effective on January 1, April 1, July 1, or October ditures in the previous year from the revenues collected under this 1, and the taxes shall be imposed only in their entirety as pro- section, including expenditures and staffing levels related to law vided in this subchapter. A certified copy of the ordinance shall enforcement, fire protection, and other public safety measures. History: 2023 a. 12. be delivered to the secretary of revenue at least 120 days prior to its effective date. No 1st class city may impose a tax under this