Administration

77.991 Administration. (1) The department of revenue (g) 5812 — Eating places. shall administer the tax under this subchapter and may take any (h) 5813 — Drinking places. action, conduct any proceeding and impose interest and penalties. (i) 5912 — Drug stores and proprietary stores. (2) Sections 77.51 (12m), (13), (14), (14g), (15a), (15b), and (j) 5921 — Liquor stores. (17), 77.52 (1b), (3), (5), (13), (14), (18), and (19), 77.522, (k) 5941 — Sporting goods stores and bicycle shops. 77.523, 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, (ka) 5942 — Bookstores. 77.61 (2), (3m), (5), (6), (8), (9), (12) to (15), and (19m), and (kb) 5943 — Stationery stores. 77.62, as they apply to the taxes under subch. III, apply to the tax (kc) 5944 — Jewelry stores. under this subchapter. Section 77.73, as it applies to the taxes under subch. V, applies to the tax under this subchapter. The renter (kd) 5945 — Hobby, toy, and game shops. shall collect the tax under this subchapter from the person to (L) 5946 — Camera and photographic supply stores. whom the passenger car is rented. (m) 5947 — Gift, novelty and souvenir shops. (3) From the appropriation under s. 20.835 (4) (gg), the de(ma) 5948 — Luggage and leather goods stores. partment of revenue shall distribute 97.45 percent of the taxes (mb) 5949 — Sewing, needlework, and piece goods stores. collected under this subchapter for each district to that district (mc) 5992 — Florists. and shall indicate to the district the taxes reported by each tax(md) 5993 — Tobacco stores and stands. payer in that district, no later than the end of the month following (me) 5994 — News dealers and newsstands. the end of the calendar quarter in which the amounts were collected. The taxes distributed shall be increased or decreased to (mf) 5999 — Miscellaneous retail stores. reflect subsequent refunds, audit adjustments, and all other ad(n) 7011 — Hotels and motels. justments. Interest paid on refunds of the tax under this subchap(o) 7032 — Sporting and recreational camps. ter shall be paid from the appropriation under s. 20.835 (4) (gg) at (p) 7033 — Recreational vehicle parks and campsites. the rate under s. 77.60 (1) (a). Those taxes may be used only for (pa) 7922 — Theatrical producers (except motion picture) the district’s debt service on its bond obligations. Any district and miscellaneous theatrical services. that receives a report along with a payment under this subsection (pb) 7929 — Bands, orchestras, actors, and other entertainers is subject to the duties of confidentiality to which the department and entertainment groups. of revenue is subject under s. 77.61 (5). (q) 7948 — Racing, including track operation. (4) Persons who are subject to the tax under this subchapter (qa) 7991 — Physical fitness facilities. shall register with the department of revenue. Any person who is required to register; including any person authorized to act on be(r) 7992 — Public golf courses. half of a corporation, partnership or other person who is required (s) 7993 — Coin-operated amusement devices. to register; who fails to do so is guilty of a misdemeanor. (t) 7996 — Amusement parks. History: 1993 a. 263; 1999 a. 9; 2003 a. 203; 2007 a. 20; 2009 a. 2, 330; 2011 a. (ta) 7997 — Membership sports and recreation clubs. 18, 68; 2013 a. 20; 2019 a. 10; 2021 a. 238 s. 45. (u) 7999 — Amusement and recreational services, not elsewhere classified. SUBCHAPTER X (2) Either a county or a municipality within that county, but not both, may impose a tax under sub. (1). PREMIER RESORT AREA TAXES (3) (a) Any municipality that enacted an ordinance imposing