76.54 Motor carriers and urban transit companies; municipal taxation. No city, village or town shall impose a license tax upon either of the following:
(1) Any common motor carrier of property or of passengers, any contract motor carrier or any private motor carrier on account of any operation of a motor vehicle which is subject to registration or taxation under ch. 341.
(2) Any corporation or other person engaged in urban mass transportation of passengers as defined in s. 71.38.
History: 1987 a. 312 s. 17.
Structure Wisconsin Statutes & Annotations
Wisconsin Statutes & Annotations
Chapter 76 - Taxation of public utilities and insurers.
76.01 - Railroads and utilities, assessment.
76.025 - Miscellaneous provisions.
76.03 - Unit assessment and situs for taxation.
76.04 - Reports of companies; penalty.
76.05 - Refusal or neglect to report.
76.06 - General powers of investigation.
76.075 - Adjustments of assessments.
76.09 - Assessment of omitted property.
76.11 - Aggregate of all general property taxes.
76.125 - Net tax rate for commercial and manufacturing property.
76.126 - Average net rate of taxation.
76.14 - Remedies for nonpayment of taxes.
76.17 - Immaterial irregularities.
76.18 - Presumption of regularity.
76.23 - Exemption from other taxation.
76.24 - Distribution of revenue.
76.25 - Experts and employees.
76.28 - License fee for light, heat and power companies.
76.29 - License fee for selling electricity at wholesale.
76.30 - Confidentiality provisions.
76.31 - Determination of ad valorem tax receipts for hub facility exemptions.
76.46 - Powers of investigation.
76.48 - License fees, electric cooperatives.
76.54 - Motor carriers and urban transit companies; municipal taxation.
76.60 - Fire, travel, and marine insurers; license fees.
76.61 - Town mutual insurers; taxes, charges, dues and license fees.
76.62 - License fees; calculation of.
76.63 - Casualty insurance; license fees.
76.635 - Credit for investment in certified capital companies.
76.636 - Credit for certain development zone activities.
76.637 - Economic development credit.
76.638 - Early stage seed investment credit.
76.639 - Low-income housing credit.
76.64 - Quarterly installments.
76.65 - Life insurers; license fee.
76.655 - Health Insurance Risk-Sharing Plan assessments credit.
76.66 - Retaliatory taxation of nondomestic insurers.
76.67 - Reciprocal taxation of foreign insurers.
76.68 - License; issuance; collection of fees.