AB40,889,2525 Chapter 77
AB40,890,15
1TAXATION OF FOREST CROPLANDS;
2 REAL ESTATE TRANSFER FEES;
3 SALES AND USE TAXES; COUNTY,
4 TRANSIT AUTHORITY, AND
5 SPECIAL DISTRICT SALES AND USE
6 TAXES; MANAGED FOREST LAND;
7 RECYCLING
economic development
8SURCHARGE; LOCAL FOOD
9 AND BEVERAGE TAX;
10 LOCAL RENTAL CAR TAX; PREMIER
11 RESORT AREA TAXES;
12 STATE RENTAL VEHICLE FEE;
13 DRY CLEANING FEES;
14 SOUTHEASTERN REGIONAL
15 TRANSIT AUTHORITY FEE
AB40, s. 2178 16Section 2178. 77.22 (2) (d) of the statutes is amended to read:
AB40,890,2017 77.22 (2) (d) If the real estate transferred is not subject to certification under
18s. 101.122 (4) (a), waiver under s. 101.122 (4) (b) or stipulation under s. 101.122 (4)
19(c), the reason why it is not so subject or the form prescribed by the department of
20commerce safety and professional services under s. 101.122 (6).
AB40, s. 2179 21Section 2179. 77.54 (5) (am) of the statutes is created to read:
AB40,890,2422 77.54 (5) (am) Modular homes, as defined in s. 101.71 (6), and manufactured
23homes, as defined in s. 101.91 (2), that are used in real property construction
24activities outside this state.
AB40, s. 2180
1Section 2180. 77.54 (9a) (a) of the statutes, as affected by 2011 Wisconsin Act
27
, is amended to read:
AB40,891,73 77.54 (9a) (a) This state or any agency thereof, the University of Wisconsin
4Hospitals and Clinics Authority, the University of Wisconsin– Madison, the
5Wisconsin Aerospace Authority, the Health Insurance Risk-Sharing Plan Authority,
6the Wisconsin Quality Home Care Authority, the Wisconsin Economic Development
7Corporation, and the Fox River Navigational System Authority.
AB40, s. 2181 8Section 2181. 77.54 (11m) of the statutes is created to read:
AB40,891,119 77.54 (11m) The sales price from the sales of and the storage, use, or other
10consumption of vegetable oil or animal fat that is converted into motor vehicle fuel
11that is exempt under s. 78.01 (2n) from the taxes imposed under s. 78.01 (1).
AB40, s. 2182 12Section 2182. 77.61 (21) of the statutes is created to read:
AB40,891,1713 77.61 (21) Beginning with the taxes that the department receives on July 1,
142012, the department shall annually estimate the amount of, and deposit into the
15transportation fund, the following percentages of the taxes collected under ss. 77.52
16and 77.53 on the sale, lease, or use of motor vehicles and motor vehicle parts and
17accessories:
AB40,891,1918 (a) For fiscal year 2012-13, 7.5 percent, except that the amount deposited
19under this paragraph may not exceed $35,127,000.
AB40,891,2020 (b) For fiscal year 2013-14, 10 percent.
AB40,891,2121 (c) For fiscal year 2014-15, 15 percent.
AB40,891,2222 (d) For fiscal year 2015-16, 20 percent.
AB40,891,2323 (e) For fiscal year 2016-17, 25 percent.
AB40,891,2424 (f) For fiscal year 2017-18, 30 percent.
AB40,891,2525 (g) For fiscal year 2018-19, 35 percent.
AB40,892,1
1(h) For fiscal year 2019-20, 40 percent.
AB40,892,22 (i) For fiscal year 2020-21, 45 percent.
AB40,892,33 (j) For fiscal year 2021-22, and for each fiscal year thereafter, 50 percent.
AB40, s. 2183 4Section 2183. 77.708 (1) of the statutes is amended to read:
AB40,892,105 77.708 (1) A transit authority created under s. 66.1039, by resolution and
6referendum
under s. 66.1039 (4) (s), may impose a sales tax and a use tax under this
7subchapter at a rate not to exceed 0.5 percent of the sales price or purchase price.
8Those taxes may be imposed only in their entirety. The resolution and referendum
9shall be effective on the first day of the first calendar quarter that begins at least 120
10days after the adoption of the resolution and affirmative result of the referendum.
AB40, s. 2184 11Section 2184. Subchapter VII (title) of chapter 77 [precedes 77.92] of the
12statutes is amended to read:
AB40,892,1313 Chapter 77
AB40,892,1514 Subchapter VII
15Recycling Economic development surcharge
AB40, s. 2185 16Section 2185. 77.93 (intro.) of the statutes is amended to read:
AB40,892,19 1777.93 Applicability. (intro.) For the privilege of doing business in this state,
18there is imposed a recycling an economic development surcharge on the following
19entities:
AB40, s. 2186 20Section 2186. 77.96 (6) of the statutes is amended to read:
AB40,892,2221 77.96 (6) The department of revenue shall refer to the surcharge under this
22subchapter as the recycling economic development surcharge.
AB40, s. 2187 23Section 2187. 77.97 of the statutes is amended to read:
AB40,893,3
177.97 Use of revenue. The department of revenue shall deposit the
2surcharge, interest and penalties collected under this subchapter in the recycling
3and renewable energy
economic development fund under s. 25.49.
AB40, s. 2188 4Section 2188. 79.01 (2d) of the statutes is amended to read:
AB40,893,105 79.01 (2d) There is established an account in the general fund entitled the
6"County and Municipal Aid Account." Beginning with the distributions in 2011, the
7The total amount to be distributed each year in 2011 to counties and municipalities
8from the county and municipal aid account is $824,825,715 and the total amount to
9be distributed to counties and municipalities in 2012, and in each year thereafter,
10from the county and municipal aid account is $728,825,715
.
AB40, s. 2189 11Section 2189. 79.02 (3) (e) of the statutes is amended to read:
AB40,893,1712 79.02 (3) (e) For the distribution in 2004 and subsequent years, the total
13amount of the November payments to each county and municipality under s. 79.035
14shall be reduced by an amount equal to the amount of supplements paid from the
15appropriation accounts under s. 20.435 (4) (b) and (gm) that the county or
16municipality received for the fiscal year in which a payment is made under this
17section, as determined under s. 49.45 (51).
AB40, s. 2190 18Section 2190. 79.02 (5) of the statutes is created to read:
AB40,893,2219 79.02 (5) (a) For the distribution in 2012, the total amount of the payments to
20all municipalities from the county and municipal aid account shall be reduced by
21$59,500,000 and the total amount of the payments to all counties from the county and
22municipal aid account shall be reduced by $36,500,000.
AB40,894,423 (b) 1. To calculate the reduction under this subsection for each municipality, the
24department of revenue shall first divide $59,500,000 by the total population of all
25municipalities. The department shall then adjust the result of the calculation to

1establish a per capita amount applied to all municipalities so that the reduction for
2each municipality is no more than the maximum allowable reduction under this
3subsection for that municipality and so that the total reductions to county and
4municipal aid payments for municipalities under this subsection is $59,500,000.
AB40,894,115 2. To calculate the reduction under this subsection for each county, the
6department of revenue shall first divide $36,500,000 by the total population of all
7counties. The department shall then adjust the result of the calculation to establish
8a per capita amount applied to all counties so that the reduction for each county is
9no more than the maximum allowable reduction under this subsection for that
10county and so that the total reductions to county and municipal aid payments for
11counties under this subsection is $36,500,000.
AB40,894,1912 (c) The reduction for a municipality that has a population of less than 2,500 is
13the amount calculated by multiplying the amount determined under par. (b) 1. by the
14municipality's population, multiplied by the quotient of the municipality's
15population divided by 2,500, except that the reduction determined under this
16paragraph may not exceed the lesser of an amount equal to 50 percent of the
17municipality's payment from the county and municipal aid account in 2011 or 10
18cents for each $1,000 of the municipality's equalized value, as determined under s.
1970.57.
AB40,894,2320 (d) 1. The reduction for a municipality that has a population of at least 2,500,
21but no greater than 10,000, is the amount equal to 10 cents for each $1,000 of the
22municipality's equalized value, as determined under s. 70.57, plus the amount
23determined as follows:
AB40,894,2524 a. Multiply the amount determined under par. (b) 1. by the municipality's
25population.
AB40,895,1
1b. Subtract 2,500 from the municipality's population.
AB40,895,22 c. Divide the number determined under subd. 1. b. by 7,500.
AB40,895,43 d. Multiply the number determined under subd. 1. a. by the number
4determined under subd. 1. c.
AB40,895,85 2. The reduction determined under this paragraph may not exceed the lesser
6of an amount equal to 50 percent of the municipality's payment from the county and
7municipal aid account in 2011 or 15 cents for each $1,000 of the municipality's
8equalized value, as determined under s. 70.57.
AB40,895,129 (e) 1. The reduction for a municipality that has a population greater than
1010,000, but no greater than 50,000, is the amount equal to 15 cents for each $1,000
11of the municipality's equalized value, as determined under s. 70.57, plus the amount
12determined as follows:
AB40,895,1413 a. Multiply the amount determined under par. (b) 1. by the municipality's
14population.
AB40,895,1515 b. Subtract 10,000 from the municipality's population.
AB40,895,1616 c. Divide the number determined under subd. 1. b. by 40,000.
AB40,895,1817 d. Multiply the number determined under subd. 1. a. by the number
18determined under subd. 1. c.
AB40,895,2219 2. The reduction determined under this paragraph may not exceed the lesser
20of an amount equal to 50 percent of the municipality's payment from the county and
21municipal aid account in 2011 or 25 cents for each $1,000 of the municipality's
22equalized value, as determined under s. 70.57.
AB40,896,223 (f) 1. The reduction for a municipality that has a population greater than
2450,000, but no greater than 110,000, is the amount equal to 25 cents for each $1,000

1of the municipality's equalized value, as determined under s. 70.57, plus the amount
2determined as follows:
AB40,896,43 a. Multiply the amount determined under par. (b) 1. by the municipality's
4population.
AB40,896,55 b. Subtract 50,000 from the municipality's population.
AB40,896,66 c. Divide the number determined under subd. 1. b. by 60,000.
AB40,896,87 d. Multiply the number determined under subd. 1. a. by the number
8determined under subd. 1. c.
AB40,896,129 2. The reduction determined under this paragraph may not exceed the lesser
10of an amount equal to 50 percent of the municipality's payment from the county and
11municipal aid account in 2011 or 30 cents for each $1,000 of the municipality's
12equalized value, as determined under s. 70.57.
AB40,896,2013 (g) The reduction for a municipality that has a population greater than 110,000
14is the lesser of an amount equal to 50 percent of the municipality's payment from the
15county and municipal aid account in 2011 or 30 cents for each $1,000 of the
16municipality's equalized value, as determined under s. 70.57, plus an amount equal
17to the municipality's population multiplied by the amount determined under par. (b)
181., except that the reduction determined under this paragraph may not exceed an
19amount equal to 35 cents for each $1,000 in equalized value, as determined under
20s. 70.57.
AB40,896,2521 (h) The reduction for a county is the amount determined under par. (b) 2.
22multiplied by the county's population, except that the reduction determined under
23this paragraph may not exceed the lesser of an amount equal to 50 percent of the
24county's payment from the county and municipal aid account in 2011 or $0.15 for
25each $1,000 of the county's equalized value, as determined under s. 70.57.
AB40, s. 2191
1Section 2191. 79.035 (1) of the statutes is amended to read:
AB40,897,62 79.035 (1) In 2004 and subsequent years, except as provided under s. 79.02 (4)
3and (5), each county and municipality shall receive a payment from the county and
4municipal aid account and, beginning with payments in November 2009, from the
5appropriation accounts under s. 20.835 (1) (q) and (r) in an amount determined under
6sub. (2).
AB40, s. 2192 7Section 2192. 79.04 (7) (a) of the statutes is amended to read:
AB40,897,188 79.04 (7) (a) Beginning with payments in 2005, if a production plant, as
9described in sub. (6) (a), other than a nuclear-powered production plant, is built on
10the site of, or on a site adjacent to, an existing or decommissioned production plant;
11or is built on a site purchased by a public utility before January 1, 1980, that was
12identified in an advance plan as a proposed site for a production plant; or is built on,
13or on a site adjacent to, brownfields, as defined in s. 238.13 (1) (a) or s. 560.13 (1) (a),
142009 stats., after December 31, 2003, and has a name-plate capacity of at least one
15megawatt, each municipality and county in which such a production plant is located
16shall receive annually from the public utility account a payment in an amount that
17is equal to the number of megawatts that represents the production plant's
18name-plate capacity, multiplied by $600.
AB40, s. 2193 19Section 2193. 79.043 (6) of the statutes is amended to read:
AB40,897,2320 79.043 (6) For the distribution in 2011 and subsequent years, each county and
21municipality shall receive a payment under this section and s. 79.035 that is equal
22to the amount of the payment determined for the county or municipality under s.
2379.02 (4) in 2010.
AB40, s. 2194 24Section 2194. 79.043 (7) of the statutes is created to read:
AB40,898,4
179.043 (7) For the distribution in 2012 and subsequent years, each county and
2municipality shall receive a payment under this section and s. 79.035 that is equal
3to the amount of the payment determined for the county or municipality under s.
479.02 (5) for 2012.
AB40, s. 2195 5Section 2195. 79.05 (1) (am) of the statutes is amended to read:
AB40,898,106 79.05 (1) (am) "Inflation factor" means a percentage equal to the average
7annual percentage change in the U.S. consumer price index for all urban consumers,
8U.S. city average, as determined by the U.S. department of labor, for the 12 months
9ending on September 30 of the year before the statement under s. 79.015, except that
10the percentage under this paragraph shall not be less than 3 percent zero.
AB40, s. 2196 11Section 2196. 84.01 (6m) (b) (intro.) of the statutes is amended to read:
AB40,898,1412 84.01 (6m) (b) (intro.) The department, in consultation with the department
13of commerce
Wisconsin Economic Development Corporation, shall do all of the
14following for each economic development program administered by the department:
AB40, s. 2197 15Section 2197. 84.01 (11m) (title) of the statutes is amended to read:
AB40,898,1716 84.01 (11m) (title) Economic development assistance coordination and
17reporting.
AB40, s. 2198 18Section 2198. 84.01 (11m) of the statutes is renumbered 84.01 (11m) (b) and
19amended to read:
AB40,899,220 84.01 (11m) (b) Annually, no later than October 1, the department shall submit
21to the joint legislative audit committee and to the appropriate standing committees
22of the legislature under s. 13.172 (3) a comprehensive report assessing economic
23development programs, as defined in sub. (6m) (a), administered by the department.
24The report shall include all of the information required under s. 560.01 (2) (am)
25238.07 (2). The department shall collaborate with the department of commerce

1Wisconsin Economic Development Corporation to make readily accessible to the
2public on an Internet-based system the information required under this subsection.
AB40, s. 2199 3Section 2199. 84.01 (11m) (a) of the statutes is created to read:
AB40,899,54 84.01 (11m) (a) The department shall coordinate any economic development
5assistance with the Wisconsin Economic Development Corporation.
AB40, s. 2200 6Section 2200. 84.01 (13) of the statutes is renumbered 84.01 (13) (b) and
7amended to read:
AB40,899,198 84.01 (13) (b) The department may engage such engineering, consulting,
9surveying, or other specialized services as it deems advisable. Any engagement of
10services under this subsection is exempt from ss. 16.70 to 16.75, 16.755 to 16.82, and
1116.85 to 16.89, but ss. 16.528, 16.752, 16.753, and 16.754 apply to such engagement.
12Any engagement involving an expenditure of $3,000 or more shall be by formal
13contract approved by the governor. The department shall conduct a uniform
14cost-benefit analysis, as defined in s. 16.70 (3g), of each proposed engagement under
15this subsection that involves an estimated expenditure of more than $25,000 in
16accordance with standards prescribed by rule of the department. The department
17shall review periodically, and before any renewal, the continued appropriateness of
18contracting pursuant to each engagement under this subsection that involves an
19estimated expenditure of more than $25,000.
AB40, s. 2201 20Section 2201. 84.01 (33) (c) of the statutes is repealed.
AB40, s. 2202 21Section 2202. 84.013 (1) (a) (intro.) of the statutes is amended to read:
AB40,899,2522 84.013 (1) (a) (intro.) "Major highway project" means a project, except a project
23providing an approach to a bridge over a river that forms a boundary of the state or
24a southeast Wisconsin freeway rehabilitation project under s. 84.014, which
25megaproject under s. 84.0145, that satisfies any of the following:
AB40,900,2
11m. The project has a total cost of more than $5,000,000 $30,000,000, subject
2to adjustment under sub. (2m),
and which involves any of the following:
AB40, s. 2203 3Section 2203. 84.013 (1) (a) 1. of the statutes is renumbered 84.013 (1) (a) 1m.
4a.
AB40, s. 2204 5Section 2204. 84.013 (1) (a) 2. (intro.), a. and b. of the statutes are
6consolidated, renumbered 84.013 (1) (a) 1m. b. and amended to read:
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