77.706 Adoption by resolution; football stadium dissection unless the city makes an election to join the Wisconsin trict. A local professional football stadium district created under Retirement System for all new employees, pursuant to s. 40.21 (7) subch. IV of ch. 229, by resolution under s. 229.824 (15), may (a), and the city contributes the amount calculated under s. impose a sales tax and a use tax under this subchapter at a rate of 62.625 to its retirement system’s unfunded actuarial accrued lia0.5 percent of the sales price or purchase price. Those taxes may bility in 2025 and in each year thereafter until the first year in be imposed only in their entirety. The imposition of the taxes unwhich the retirement system is determined by the retirement sysder this section shall be effective on the first January 1, April 1, tem’s actuary to be fully funded. In addition, if the 1st class city July 1, or October 1 that begins at least 120 days after the certifihas enacted an ordinance regarding the city’s retirement system cation of the approval of the resolution by the electors in the disthat requires an actuary to periodically reset the actuarial contribution rate, the 1st class city may not impose a tax under this sec- trict’s jurisdiction under s. 229.824 (15). History: 1999 a. 167; 2005 a. 25; 2009 a. 2; 2023 a. 19. tion unless the city repeals the ordinance and subsequently follows standard actuarial practices to determine contribution rates. 77.707 Sunset. Retailers and the department of revenue may After the retirement system is first fully funded, or until 30 years not collect a tax under s. 77.706 for any local professional foothave elapsed since the effective date of the tax, whichever is ear- ball stadium district created under subch. IV of ch. 229 after the lier, the actuary shall determine all future required contributions last day of the calendar quarter that is at least 120 days from the from the city on the basis of standard actuarial practices, and the date on which the local professional football stadium district city shall repeal the ordinance imposing the tax. A certified copy board makes all of the certifications to the department of revenue of that ordinance shall be delivered to the secretary of revenue at under s. 229.825 (3), except that the department of revenue may least 120 days prior to its effective date. The repeal of any such collect from retailers taxes that accrued before the day after the ordinance shall be effective on December 31. A certified copy of last day of that calendar quarter and fees, interest and penalties a repeal ordinance shall be delivered to the secretary of revenue at that relate to those taxes. least 120 days before the effective date of the repeal. Except as History: 1995 a. 56; 1999 a. 167; 2009 a. 2; 2019 a. 28; 2023 a. 40. 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 77.71 Imposition of county, municipality, and special for an adjustment under s. 77.585 after the end of the calendar district sales and use taxes. Whenever a sales and use tax year that is 4 years after the year in which the city has enacted a ordinance is adopted under s. 77.70 or 77.701 or a special district resolution is adopted under s. 77.706, the following taxes are repeal ordinance under this section. (2) (a) Annually, the city shall use no more than 90 percent imposed: (1) For the privilege of selling, licensing, leasing, or renting of the amount of revenue generated under this section in the first full calendar year in which the tax is imposed to offset the actual tangible personal property and the items, property, and goods costs of the required payment under sub. (1) and to offset the in- specified under s. 77.52 (1) (b), (c), and (d), and for the privilege crease in participating city agency employer contribution costs of selling, licensing, performing, or furnishing services a sales tax from 2022 to the current year for the retirement system estab- is imposed upon retailers at the rates under s. 77.70 in the case of lished under chapter 396, laws of 1937. For purposes of this a county tax, at the rate under s. 77.701 in the case of a municiparagraph, “city agency” means any board, commission, division, pality tax, or at the rate under s. 77.706 in the case of a special department, office, or agency of the city government, including district tax of the sales price from the sale, license, lease, or rental its sewerage district created under s. 200.23, school board, audi- of tangible personal property and the items, property, and goods torium board, fire and police departments, annuity and pension specified under s. 77.52 (1) (b), (c), and (d), except property board, board of vocational and adult education, Wisconsin Center taxed under sub. (4), sold, licensed, leased, or rented at retail in District, housing authority, Veolia Milwaukee with respect to em- the county, municipality, or special district, or from selling, li77.70 SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES
censing, performing, or furnishing services described under s. 77.52 (2) in the county, municipality, or special district. (2) An excise tax is imposed at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under s. 77.706 in the case of a special district tax of the purchase price upon every person storing, using, or otherwise consuming in the county, municipality, or special district tangible personal property, or items, property, or goods specified under s. 77.52 (1) (b), (c), or (d), or services if the tangible personal property, item, property, good, or service is subject to the state use tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3), (4), or (5) has been paid relieves the buyer of liability for the tax under this subsection and except that if the buyer has paid a similar local tax in another state on a purchase of the same tangible personal property, item, property, good, or service that tax shall be credited against the tax under this subsection and except that for motor vehicles that are used for a purpose in addition to retention, demonstration, or display while held for sale in the regular course of business by a dealer the tax under this subsection is imposed not on the purchase price but on the amount under s. 77.53 (1m). (3) An excise tax is imposed upon a contractor engaged in construction activities within the county or special district at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under s. 77.706 in the case of a special district tax of the purchase price of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) that are used in constructing, altering, repairing, or improving real property and that became a component part of real property in that county, municipality, or special district, except that if the contractor has paid the sales tax of a county, municipality, or special district in this state on that tangible personal 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 shall be credited against the tax under this subsection. (4) An excise tax is imposed at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under s. 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, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be registered or titled with this state and if that property is to be customarily kept in a county that has in effect an ordinance under s. 77.70, in a municipality that has in effect an ordinance under s. 77.701, or in a special district that has in effect a resolution under s. 77.706, except that if the buyer has paid a similar local sales tax in another state on a purchase of the same property, that tax shall be credited against the tax under this subsection. The lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft is not taxed under this subsection if the lease or rental does not require recurring periodic payments. (5) An excise tax is imposed on the purchase price for the lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under s. 77.706 in the case of a special district tax upon every person storing, using, or otherwise consuming in the county, municipality, or special district the motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be registered or titled with this state and if the lease or rental does not require recurring periodic payments, except that a receipt indicating that the tax under sub. (1) had been paid relieves the purchaser of liability for the tax under this subsection and except that if the purchaser has paid
77.76 AND FEES a similar local tax in another state on the same lease or rental of such motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft, that tax shall be credited against the tax under this subsection. History: 1985 a. 41; 1987 a. 27; 1995 a. 27, 56; 1999 a. 167; 2007 a. 11; 2009 a. 2, 28; 2011 a. 32; 2015 a. 216; 2023 a. 12, 40.