Premier resort area tax

77.994 Premier resort area tax. (1) Except as provided in the tax under sub. (1) that became effective before January 1, subs. (2) and (3), a municipality or a county all of which is in- 2000, may amend the ordinance to increase the tax rate under this cluded in a premier resort area under s. 66.1113 may, by ordi- section to 1 percent. The amended ordinance is effective on the nance, impose a tax at a rate of 0.5 percent of the sales price from dates provided under s. 77.9941 (1). the sale, license, lease, or rental in the municipality or county of (b) 1. Subject to subd. 2., any municipality that enacted an orproperty, items, goods, or services that are taxable under subch. dinance imposing the tax under sub. (1) that became effective beIII made by businesses that are classified in the standard indus- fore January 1, 2000, may amend the ordinance to increase the trial classification manual, 1987 edition, published by the U.S. tax rate under this section to a maximum of 1.25 percent. The office of management and budget, under the following industry amended ordinance is effective on the dates provided under s. numbers: 77.9941 (1). (ad) 5311 — Department stores. 2. Before an amendment to an ordinance that is described in subd. 1. may take effect, all of the following must occur: (am) 5331 — Variety stores. a. The governing body of the municipality must adopt a reso(b) 5399 — Miscellaneous general merchandise stores. lution proclaiming its intent to increase the rate of premier resort (c) 5441 — Candy, nut and confectionary stores. area tax. (d) 5451 — Dairy product stores. b. The resolution must be approved by a majority of the elec(e) 5461 — Retail bakeries. tors in the municipality voting on the resolution at a referendum, (em) 5499 — Miscellaneous food stores. to be held at the first spring primary or election or partisan pri(f) 5541 — Gasoline service stations. mary or general election following by at least 70 days the date of (fa) 5611 — Men’s and boys’ clothing and accessory stores. adoption of the resolution. (fb) 5621 — Women’s clothing stores. (4) (a) Except as provided in par. (b), no seller or certified (fc) 5632 — Women’s accessory and specialty stores. service provider, as defined in s. 77.51 (1g), is liable for the tax, (fd) 5641 — Children’s and infants’ wear stores. interest, or penalties imposed under this subchapter on a transac77.99 tion in which the seller or certified service provider charged and collected the incorrect amount of tax imposed under this subchapter on the sale of a product that was shipped to the purchaser’s location within a premier resort area, until such time as a database identifying the addresses subject to each premier resort area tax is available to all sellers and certified service providers. (b) The relief from liability described in par. (a) does not apply to transactions which are sourced to the seller’s place of business under s. 77.522 (1) (b) 1. History: 1997 a. 27; 1999 a. 150 s. 672; 2001 a. 30; 2005 a. 25; 2009 a. 2, 28; 2013 a. 20.