LRB-3960/1
JK:emw&eev:jm
2013 - 2014 LEGISLATURE
February 13, 2014 - Introduced by Senator Jauch, cosponsored by Representatives
Milroy, Berceau, Ohnstad and T. Larson. Referred to Committee on
Workforce Development, Forestry, Mining, and Revenue.
SB593,1,2
1An Act to amend 77.70 (1); and
to create 77.70 (2) of the statutes;
relating to:
2an additional county sales and use tax for highway improvements.
Analysis by the Legislative Reference Bureau
Under current law, a county may impose a sales and use tax at the rate of 0.5
percent of the sales price of tangible personal property, goods, and services sold or
used in the county. The county sales and use tax may be imposed only for the purpose
of reducing the county's property tax levy.
Under the bill, with the approval of the electors in the county at a referendum,
a county with a population under 100,000 may impose an additional sales and use
tax at the rate of no more than 0.5 percent of the sales price of tangible personal
property, goods, and services sold or used in the county in order to pay for highway
improvements in the county. The county may impose the tax for six years. If the
county wishes to extend the tax, it must be approved again at a referendum.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB593,1
3Section
1. 77.70 (1) of the statutes is amended to read:
SB593,2,104
77.70
(1) Any county desiring to impose county sales and use taxes under this
5subchapter may do so by the adoption of an ordinance, stating its purpose and
1referring to this subchapter. The rate of the tax imposed under this subsection is 0.5
2percent of the sales price or purchase price.
The
Except as provided in sub. (2), county
3sales and use taxes may be imposed only for the purpose of directly reducing the
4property tax levy and only in their entirety as provided in this subchapter. That
5ordinance shall be effective on
the first day of January, the first day of April, the first
6day of July or the first day of October January 1, April 1, July 1, or October 1. A
7certified copy of that ordinance shall be delivered to the secretary of revenue at least
8120 days prior to its effective date. The repeal of any such ordinance shall be effective
9on December 31. A certified copy of a repeal ordinance shall be delivered to the
10secretary of revenue at least 120 days before the effective date of the repeal.
SB593,2
11Section
2. 77.70 (2) of the statutes is created to read:
SB593,3,212
77.70
(2) In addition to the taxes imposed under sub. (1), if the electors of the
13county approve the ordinance at a referendum, a county with a population under
14100,000 may adopt an ordinance to impose a sales and use tax under this subchapter
15at the rate of no more than 0.5 percent of the sales price or purchase price in order
16to pay for highway improvements in the county. The taxes may be imposed only in
17their entirety. The amount that a county spends on highway improvements in a year
18in which the tax is imposed under this subsection may not be less than the amount
19the county spent on highway improvements in the year prior to the year of the
20referendum. An ordinance adopted under this subsection shall be effective on
21January 1, April 1, July 1, or October 1. A certified copy of the ordinance shall be
22delivered to the secretary of revenue at least 120 days prior to its effective date. The
23repeal of any such ordinance shall be effective on December 31. A certified copy of
24a repeal ordinance shall be delivered to the secretary of revenue at least 120 days
25before the effective date of the repeal. An ordinance adopted to impose the tax under
1this subsection is valid for 6 years but may be renewed by the approval of the electors
2of the county at a referendum.
