Imposition

77.99 Imposition. A local exposition district under subch. II of ch. 229 may impose a tax at the rate of 3 percent of the sales price on the rental, but not for rerental and not for rental as a service or repair replacement vehicle, within the district’s jurisdic- Updated 23-24 Wis. Stats. 70 SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES AND FEES tion under s. 229.43, of Type 1 automobiles, as defined in s. (c) 5441 — Candy, nut and confectionary stores. 340.01 (4) (a), by establishments primarily engaged in short-term (d) 5451 — Dairy product stores. rental of passenger cars without drivers, for a period of 30 days or (e) 5461 — Retail bakeries. less, unless the sale is exempt from the sales tax under s. 77.54 (em) 5499 — Miscellaneous food stores. (1), (4), (7) (a), (7m), (9) or (9a). If the state makes a payment (f) 5541 — Gasoline service stations. under s. 229.50 (7) to a district’s special debt service reserve (fa) 5611 — Men’s and boys’ clothing and accessory stores. fund, a majority of the district’s authorized board of directors (fb) 5621 — Women’s clothing stores. may vote to increase the tax rate under this subchapter to 4 percent. A resolution to adopt the taxes imposed under this section, (fc) 5632 — Women’s accessory and specialty stores. or an increase in the tax rate, shall be effective on the first Janu(fd) 5641 — Children’s and infants’ wear stores. ary 1, April 1, July 1, or October 1 following the adoption of the (fe) 5651 — Family clothing stores. resolution or tax increase. (ff) 5661 — Shoe stores. History: 1993 a. 263; 2009 a. 2. (fg) 5699 — Miscellaneous apparel and accessory stores.