Chapter 77, TAXATION OF FOREST CROPLANDS; REAL ESTATE TRANSFER FEES;SALES AND USE TAXES; COUNTY, MUNICIPALITY, AND SPECIAL DISTRICT SALES AND USE TAXES; MANAGED FOREST LAND; ECONOMIC DEVELOPMENT SURCHARGE; LOCAL FOOD AND BEVERAGE TAX; LOCAL RENTAL CAR TAX; PREMIER RESORT AREA TAXES; STATE RENTAL VEHICLE FEE; DRY CLEANING FEES; ELECTRIC VEHICLE CHARGING TAX

77.67 Amnesty for new registrants. (1) A seller is not liable for uncollected and unpaid taxes, including penalties and interest, imposed under this subchapter and subch. V on sales made to purchasers in this state before the seller registers under par. (a), if all of the followi…

77.70 Adoption by county ordinance. (1) Except as 77.70 AND FEES provided in sub. (2), any county may impose county sales and use taxes under this subchapter by the adoption of an ordinance, stating its purpose and referring to this subchapter. The rate of the tax imposed under t…

77.701 Adoption by municipal ordinance. 77.701(1)(1) A 1st class city may adopt an ordinance, by a two-thirds majority vote of all members elect of the common council, to impose a sales and use tax under this subchapter at the rate of 2.0 percent of the sales price or purchase pr…

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 resolu…

77.707 Sunset. Retailers and the department of revenue may not collect a tax under s. 77.706 for any local professional football stadium district created under subch. IV of ch. 229 after the last day of the calendar quarter that is at least 120 days from the date on which the loc…

77.71 Imposition of county, municipality, and special district sales and use taxes. Whenever a sales and use tax 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 imposed: 77.71(1)(1) For the privile…

77.72 General rule. For the purposes of this subchapter, all retail sales of tangible personal property, and items, property, and goods specified under s. 77.52 (1) (b), (c), and (d), and taxable services are sourced as provided in s. 77.522. History: 1985 a. 41; 2001 a. 109; 200…

77.73 Jurisdiction to tax. (2) Counties, municipalities, and special districts do not have jurisdiction to impose the tax under s. 77.71 (2) in regard to items, property, and goods under s. 77.52 (1) (b), (c), and (d), and tangible personal property, except snowmobiles, trailers,…

77.74 Seller permits. An additional seller’s permit shall not be required of any retailer who has been issued a permit under subch. III.

77.75 Reports. Every person subject to county, municipality, or special district sales and use taxes shall, for each reporting period, record that person’s sales made in the county, municipality, or special district that has imposed those taxes separately from sales made elsewher…

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…

77.77 Transitional provisions. (1) (a) The sales price from services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property and property, items, and goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under t…

77.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain vehicle, off-highway motorcycle, as defined in s. 23.335 (1) (q), or aircraft that is required to be registered …

77.785 Duties of retailers. (1) All retailers shall collect (6) “Recreational activities” means recreational outdoor acand report the taxes under this subchapter on the sales price from tivities that are compatible with the practice of forestry, as deterleases and rentals of prop…

77.79 Relation to subch. III. The provisions of subch. III; the following requirements: 1. It consists of at least 10 contiguous acres, except as proincluding those related to exemptions, exceptions, exclusions and the retailers’ discount; that are consistent with this subchapter…

77.80 Purpose. The purpose of this subchapter is to encourage the management of private forest lands for the production of future forest crops for commercial use through sound forestry practices, recognizing the objectives of individual property owners, compatible recreational us…

77.81 Definitions. In this subchapter: a. The parcel consists of at least 10 contiguous acres. (1) “Department” means the department of natural resources. b. The parcel is located in a tract of land under the same own(1m) “Fixed sampling equipment” means physical equipment ership…

77.82 Managed forest land; application. 77.82(1)(1) Eligibility requirements. 77.82(1)(a)(a) A parcel of land that is subject to a managed forest land order issued or renewed before April 16, 2016, is eligible for designation as managed forest land only if it fulfills the followi…

77.83 Closed, open and restricted areas. 77.83(1)(1) Closed areas. 77.83(1)(a)(a) An owner may designate land subject to a managed forest land order as closed to public access. 77.83(1)(am)(am) Notwithstanding par. (a), not more than 320 acres owned by any property owner may be d…

77.84 Taxation of managed forest land. (1) TAX ROLL. (2m) PROPOSED FERROUS MINING SITES. (a) The require- Each clerk of a municipality in which the land is located shall enment under sub. (2) (a) that public access be permitted on man- ter in a special column or other appropriate…

77.85 State contribution. The department shall pay before June 30 annually the municipal treasurer, from the appropriation under s. 20.370 (5) (bv), 20 cents for each acre of land in the municipality that is designated as managed forest land under this subchapter and for each acr…

77.86 Forestry practices. (1) CUTTING REGULATED. (a) Except as provided under sub. (6), no person may cut merchantable timber on managed forest land on which the payment under s. 77.84 (2) is delinquent. (b) 1. Except as provided under sub. (6), an owner who intends to cut mercha…

77.875 Grazing restricted. An owner of managed forest Updated 23-24 Wis. Stats. 64 SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES AND FEES land may not permit domesticated animals to graze on managed (2) SALE OR TRANSFER OF OWNERSHIP. (a) Authority to forest land. transfe…

77.876 Noncompliance assessment. 77.876(1)(1) Assessment. The department shall certify to each municipality in which the property is located an owner’s failure to complete a forestry practice during the period of time required under an applicable management plan, and the municipa…

77.88 Withdrawal; transfer of ownership; nonre(am) Transferred land; requirements not met. If the land newal. (1) WITHDRAWAL BY DEPARTMENT ORDER. (a) The department may, at the request of the owner of managed forest transferred under par. (a) does not meet the eligibility require…

77.883 Ferrous mining. 77.883(1)(1) The department may not issue an order of withdrawal under s. 77.88 (1) based on the cutting of timber or other activities on managed forest land if all of the following requirements are met: 77.883(1)(a)(a) The cutting or activity is necessary …

77.885 Withdrawal of tribal lands. Upon request of an Indian tribe, the department shall order the withdrawal of land that is owned in fee that is designated as managed forest land from the managed forest land program. No withdrawal tax under s. 77.88 (5) or withdrawal fee under …

77.89 Distribution of moneys received. (1) PAYMENT TO MUNICIPALITIES. (a) By June 30 of each year, the department, from the appropriation under s. 20.370 (5) (bv), shall pay 100 percent of each payment received under s. 77.84 (3) (b) and 100 percent of each withdrawal tax payment…

77.895 Grants for land acquisitions for outdoor activities. (1) DEFINITIONS. In this section: (b) “Land” means land in fee simple, conservation easements, and other easements in land. (c) “Local governmental unit” means a city, village, town, or county. 77.91 AND FEES (d) “Nonpro…

77.90 Right to hearing. An applicant under s. 77.82 or an owner of managed forest land who is adversely affected by a decision of the department under this subchapter is entitled to a contested case hearing under ch. 227. History: 1985 a. 29; 2009 a. 365.

77.905 Procedure in forfeiture actions. The procedure in ss. 23.50 to 23.85 applies to actions to recover forfeitures brought under this subchapter. History: 1989 a. 79.

77.91 Miscellaneous provisions. (1) STUMPAGE VALUES. Each year the department shall establish reasonable stumpage values for the merchantable timber grown in the municipalities in which managed forest land is located. If the department finds that stumpage values vary in different…

77.92 Definitions. In this subchapter: 77.92(1m)(1m) “File” means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destin…

77.93 Applicability. For the privilege of doing business in this state, there is imposed an economic development surcharge on the following entities: 77.93(1)(1) All corporations required to file a return under subch. IV or V of ch. 71 that have at least $4,000,000 in gross recei…

77.935 Single-owner entities. A single-owner entity that is disregarded as a separate entity under ch. 71 is disregarded as a separate entity under this subchapter. The owner of that entity shall include the information from the entity on the owner’s return under this subchapter.

77.94 Surcharge determination. The surcharge imposed under s. 77.93 is an amount equal to the amount calculated by multiplying gross tax liability for the taxable year of the corporation by 3 percent, or in the case of a tax-option corporation an amount equal to the amount calcul…

77.95 Interest and penalties. The interest and penalty provisions under ss. 71.82 (1) (a) and (b) and (2) (a) and (b), 71.83 (1) (a) 1., 2. and 7. and (b) 1., (2) (a) 1. to 3m. and (b) 1. to 3. and (3) and 71.85, as they apply to the taxes under ch. 71, apply to the surcharge und…

77.96 Administration. (1) An entity’s taxable year for the earlier. Notwithstanding s. 227.24 (1) (a) and (3), the department surcharge under this subchapter is the same as the entity’s taxable is not required to provide evidence that promulgating rules under year for the taxes u…

77.97 Use of revenue. The department of revenue shall deposit the surcharge, interest and penalties collected under this subchapter in the economic development fund under s. 25.49. History: 1989 a. 335; 1991 a. 39; 2007 a. 20; 2011 a. 32. SUBCHAPTER VIII LOCAL FOOD AND BEVERAGE T…

77.98 Imposition. (1) A local exposition district under subch. II of ch. 229 may impose a tax on the retail sale, except sales for resale, within the district’s jurisdiction under s. 229.43 of all of the following: (a) Alcoholic beverages, as defined in s. 77.51 (1b), if the alco…

77.981 Rate. The tax under s. 77.98 is imposed on the sale of taxable products at the rate of 0.25 percent of the sales price, except that the district, by a vote of a majority of the authorized members of its board of directors, may impose the tax at the rate of 0.5 percent of t…

77.9815 Exemption. Any retailer whose liability for the tax under this subchapter would be less than $5 for a year is exempt from that tax for that year. History: 1997 a. 27.

77.982 Administration. (1) The department of revenue shall administer the tax under this subchapter and may take any action, conduct any proceeding and impose interest and penalties. (2) Sections 77.51 (1f), (3pf), (9p), (12m), (13), (14), (14g), (15a), (15b), and (17), 77.52 (1b…

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 W…

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 stor…

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 …

77.9941 Administration. (1) The ordinance under s. 77.994 is effective on January 1, April 1, July 1 or October 1. The municipality or county shall deliver a certified copy of that ordinance, or an amended ordinance under s. 77.994 (3), to the secretary of revenue at least 120 da…

77.995 Imposition. (1) In this section: (a) Except as provided in par. (b), “limousine” means a passenger automobile that has a capacity of 10 or fewer persons, excluding the driver; that has a minimum of 5 seats behind the driver; and that is operated for hire on an hourly basis…

77.9951 Administration. (1) The department of revenue shall administer the fee under this subchapter and may take any action, conduct any proceeding and impose interest and penalties. (2) Sections 77.51 (3r), (12m), (13), (14), (14g), (15a), (15b), and (17), 77.52 (1b), (3), (5),…

77.996 Definitions. In this subchapter: (1) “Department” means the department of revenue. (2) “Dry cleaning facility” means a facility that cleans ap- Updated 23-24 Wis. Stats. 72 SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES AND FEES parel or household fabrics for the g…