77.76 Administration. (1) The department of revenue shall have full power to levy, enforce, and collect county, municipality, and special district sales and use taxes and may take any action, conduct any proceeding, impose interest and penalties, and in all respects proceed as it is authorized to proceed for the taxes imposed by subch. III. The department of transportation and the department of natural resources may administer the county, munici- Updated 23-24 Wis. Stats. 56 SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES AND FEES pality, and special district sales and use taxes in regard to items tion is subject to the duties of confidentiality to which the departunder s. 77.61 (1). ment of revenue is subject under s. 77.61 (5) and (6). (2) Judicial and administrative review of departmental deter(3p) Except as provided in sub. (5), from the appropriation minations shall be as provided in subch. III for state sales and use under s. 20.835 (4) (ge) the department of revenue shall distribute taxes, and no county, municipality, or special district may inter- 98.5 percent of the taxes reported for each local professional footvene in any matter related to the levy, enforcement, and collection ball stadium district that has imposed taxes under this subchapter, of the taxes under this subchapter. minus the district portion of the retailers’ discount, to the local (3) From the appropriation under s. 20.835 (4) (g) the depart- professional football stadium district no later than the end of the ment of revenue shall distribute 99.25 percent of the county taxes 3rd month following the end of the calendar quarter in which reported for each enacting county, minus the county portion of such amounts were reported. At the time of distribution the dethe retailers’ discounts, to the county and shall indicate the taxes partment of revenue shall indicate the taxes reported by each taxreported by each taxpayer, no later than 75 days following the last payer. In this subsection, the “district portion of the retailers’ disday of the calendar quarter in which such amounts were reported. count” is the amount determined by multiplying the total retailIn this subsection, the “county portion of the retailers’ discount” ers’ discount by a fraction the numerator of which is the gross lois the amount determined by multiplying the total retailers’ dis- cal professional football stadium district sales and use taxes count by a fraction the numerator of which is the gross county payable and the denominator of which is the sum of the gross sales and use taxes payable and the denominator of which is the state and local professional football stadium district sales and use sum of the gross state and county sales and use taxes payable. taxes payable. The local professional football stadium district The county taxes distributed shall be increased or decreased to taxes distributed shall be increased or decreased to reflect subsereflect subsequent refunds, audit adjustments, and all other ad- quent refunds, audit adjustments and all other adjustments of the justments of the county taxes previously distributed. Interest local professional football stadium district taxes previously dispaid on refunds of county sales and use taxes shall be paid from tributed. Interest paid on refunds of local professional football the appropriation under s. 20.835 (4) (g) at the rate paid by this stadium district sales and use taxes shall be paid from the approstate under s. 77.60 (1) (a). Except as provided in s. 77.70 (2), a priation under s. 20.835 (4) (ge) at the rate paid by this state under county may retain the amount it receives or it may distribute all or s. 77.60 (1) (a). Any local professional football stadium district a portion of the amount it receives to the towns, villages, cities, receiving a report under this subsection is subject to the duties of and school districts in the county. After receiving notice from the confidentiality to which the department of revenue is subject undepartment of revenue, a county shall reimburse the department der s. 77.61 (5) and (6). for the amount by which any refunds, including interest, of the (3r) From the appropriation under s. 20.835 (4) (gi), the decounty’s sales and use taxes that the department pays or allows in partment shall distribute 98.25 percent of the municipality taxes a reporting period exceeds the amount of the county’s sales and reported for each enacting municipality, minus the municipality use taxes otherwise payable to the county under this subsection portion of the retailers’ discounts, to the municipality and shall for the same or subsequent reporting period. Any county receiv- indicate the taxes reported by each taxpayer, no later than 75 days ing a report under this subsection is subject to the duties of confi- following the last day of the calendar quarter in which such dentiality to which the department of revenue is subject under s. amounts were reported. In this subsection, the “municipality por77.61 (5) and (6). tion of the retailers’ discount” is the amount determined by multi(3m) From the appropriation under s. 20.835 (4) (gb) the de- plying the total retailers’ discount by a fraction the numerator of partment, for the first 2 years of collection, shall distribute 97 which is the gross municipality sales and use taxes payable and percent of the taxes reported for each local professional baseball the denominator of which is the sum of the gross state and municpark district that has imposed taxes under this subchapter, minus ipality sales and use taxes payable. The municipality taxes disthe district portion of the retailers’ discounts, to the local profes- tributed shall be increased or decreased to reflect subsequent resional baseball park district no later than the end of the 3rd month funds, audit adjustments, and all other adjustments of the municfollowing the end of the calendar quarter in which such amounts ipality taxes previously distributed. Interest paid on refunds of were reported. From the appropriation under s. 20.835 (4) (gb) municipality sales and use taxes shall be paid from the appropriathe department, after the first 2 years of collection, shall distrib- tion under s. 20.835 (4) (gi) at the rate paid by this state under s. ute 98.5 percent of the taxes reported for each local professional 77.60 (1) (a). Any municipality receiving a report under this subbaseball park district that has imposed taxes under this subchap- section is subject to the duties of confidentiality to which the deter, minus the district portion of the retailers’ discount, to the lo- partment of revenue is subject under s. 77.61 (5) and (6). NOTE: Sub. (3r) is amended by 2023 Wis. Act 41 eff. on the July 1 immedical professional baseball park district no later than the end of the ately following the date of the notice published in the Wisconsin Administrative 3rd month following the end of the calendar quarter in which Register under s. 77.76 (3s) (b) 1., to read: such amounts were reported. At the time of distribution the de(3r) From the appropriation under s. 20.835 (4) (gi), the department shall partment shall indicate the taxes reported by each taxpayer. In distribute 99.25 percent of the municipality taxes reported for each enacting this subsection, the “district portion of the retailers’ discount” is municipality, minus the municipality portion of the retailers’ discounts, to the municipality and shall indicate the taxes reported by each taxpayer, no later the amount determined by multiplying the total retailers’ dis- than 75 days following the last day of the calendar quarter in which such count by a fraction the numerator of which is the gross local pro- amounts were reported. In this subsection, the “municipality portion of the refessional baseball park district sales and use taxes payable and the tailers’ discount” is the amount determined by multiplying the total retailers’ denominator of which is the sum of the gross state and local pro- discount by a fraction the numerator of which is the gross municipality sales and use taxes payable and the denominator of which is the sum of the gross fessional baseball park district sales and use taxes payable. The state and municipality sales and use taxes payable. The municipality taxes dislocal professional baseball park district taxes distributed shall be tributed shall be increased or decreased to reflect subsequent refunds, audit increased or decreased to reflect subsequent refunds, audit adjust- adjustments, and all other adjustments of the municipality taxes previously ments and all other adjustments of the local professional baseball distributed. Interest paid on refunds of municipality sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (gi) at the rate paid by this park district taxes previously distributed. Interest paid on refunds state under s. 77.60 (1) (a). Any municipality receiving a report under this subof local professional baseball park district sales and use taxes section is subject to the duties of confidentiality to which the department of revshall be paid from the appropriation under s. 20.835 (4) (gb) at enue is subject under s. 77.61 (5) and (6). (3s) (a) Annually, the department shall deposit into the basethe rate paid by this state under s. 77.60 (1) (a). Any local professional baseball park district receiving a report under this subsec- ball park facilities improvement segregated fund under s. 229.687 SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES
the amount in the appropriation account under s. 20.835 (4) (k), except that the department may not deposit a cumulative amount under this paragraph that exceeds $67,500,000. (b) 1. At the same time the department deposits into the baseball park facilities improvement segregated fund under s. 229.687 a cumulative amount under par. (a) equal to $67,500,000, the department of revenue shall send a notice to the legislative reference bureau for publication in the Wisconsin Administrative Register that states the date on which the cumulative amount deposited into the baseball park facilities improvement segregated fund under s. 229.687, as provided under par. (a), equals $67,500,000. 2. At the same time the department sends the notice under subd. 1., the department shall send an identical notice to each municipality imposing a tax under s. 77.701. (4) There shall be retained by the state 1.5 percent of the taxes collected for taxes imposed by special districts under s. 77.706, 0.75 percent of the taxes collected for taxes imposed by counties under s. 77.70, and 1.75 percent of the taxes collected for taxes imposed by municipalities under s. 77.701 to cover costs incurred by the state in administering, enforcing, and collecting the tax. All interest and penalties collected shall be deposited and retained by this state in the general fund. NOTE: Sub. (4) is amended by 2023 Wis. Act 41 eff. on the July 1 immediately following the date of the notice published in the Wisconsin Administrative Register under s. 77.76 (3s) (b) 1., to read: (4) There shall be retained by the state 1.5 percent of the taxes collected for taxes imposed by special districts under s. 77.706 and 0.75 percent of the taxes collected for taxes imposed by counties under s. 77.70 and for taxes imposed by municipalities under s. 77.701 to cover costs incurred by the state in administering, enforcing, and collecting the tax. All interest and penalties collected shall be deposited and retained by this state in the general fund.
(5) (a) If a local professional football stadium district in Brown County makes all the certifications to the department of revenue under s. 229.825 (3), the department shall distribute the taxes imposed by or collected for the district under s. 77.706 from April 1, 2015, to September 30, 2015, as follows, excluding taxes reported to the department before April 1, 2015, that the department paid to the district: 1. Twenty-five percent of such taxes to Brown County. 2. Seventy-five percent of such taxes to the cities, villages, and towns in Brown County in proportion to the population of each such city, village, and town in the county compared to the county’s entire population. For purposes of this subdivision, the department shall use the population determined under s. 16.96 for the county and for each city, village, and town in the county. (b) 1. Brown County shall deposit the revenue received under par. (a) 1. into a segregated account established and controlled by the county to use only for the purpose of redeveloping the Brown County arena and land on which the arena is located. The county may not make expenditures from the segregated account unless the county board adopts a resolution specifying the purpose for which the revenues will be spent and the amount of the revenues to be spent for that purpose. 2. Each municipality that receives revenue under par. (a) 2. shall deposit the revenue into a segregated account established and controlled by the municipality to use only for the purpose of providing property tax relief, tax levy supported debt relief, or economic development. A municipality may not make expenditures from the segregated account unless the municipality’s governing body adopts a resolution specifying the purpose for which the revenues will be spent and the amount of the revenues to be spent for that purpose. (c) If the local professional football stadium district receives from the department any of the taxes imposed by or collected for the district under s. 77.706 from April 1, 2015, to September 30, 2015, excluding taxes reported to the department before April 1, 2015, that the department paid to the district, the district shall re-
77.78 AND FEES turn those taxes to the department, in the manner prescribed by the department, so that the department may distribute the taxes as provided in par. (a). (d) The department shall distribute, as provided under par. (a), the taxes imposed by or collected for the district under s. 77.706 from April 1, 2015, to September 30, 2015, including the amounts returned under par. (c), no later than December 31, 2015. The department shall distribute, as provided under par. (a), any additional amounts collected for the district under s. 77.706 after September 30, 2015, including interest, penalties, and amounts due as a result of an audit determination, annually beginning on October 1, 2016, and on October 1 of each year thereafter. (e) Subsection (3p), as it relates to calculating the distribution from the appropriation under s. 20.835 (4) (ge), applies to calculating the distribution from that appropriation under this subsection. Interest paid on refunds of local professional football stadium district sales and use taxes issued by the department on or after April 1, 2015, shall reduce the amounts distributed under this subsection. History: 1985 a. 29, 41; 1991 a. 37, 269; 1995 a. 56; 1999 a. 9, 167; 2001 a. 16; 2009 a. 28; 2011 a. 32, 68; 2015 a. 114; 2017 a. 17; 2019 a. 28; 2023 a. 12, 19, 40, 41.