77.994 Premier resort area tax.
(1) Except as provided in subs. (2) and (3), a municipality or a county all of which is included in a premier resort area under s. 66.1113 may, by ordinance, impose a tax at a rate of 0.5 percent of the sales price from the sale, license, lease, or rental in the municipality or county of property, items, goods, or services that are taxable under subch. III made by businesses that are classified in the standard industrial classification manual, 1987 edition, published by the U.S. office of management and budget, under the following industry numbers:
(ad) 5311 — Department stores.
(am) 5331 — Variety stores.
(b) 5399 — Miscellaneous general merchandise stores.
(c) 5441 — Candy, nut and confectionary stores.
(d) 5451 — Dairy product stores.
(e) 5461 — Retail bakeries.
(em) 5499 — Miscellaneous food stores.
(f) 5541 — Gasoline service stations.
(fa) 5611 — Men's and boys' clothing and accessory stores.
(fb) 5621 — Women's clothing stores.
(fc) 5632 — Women's accessory and specialty stores.
(fd) 5641 — Children's and infants' wear stores.
(fe) 5651 — Family clothing stores.
(ff) 5661 — Shoe stores.
(fg) 5699 — Miscellaneous apparel and accessory stores.
(g) 5812 — Eating places.
(h) 5813 — Drinking places.
(i) 5912 — Drug stores and proprietary stores.
(j) 5921 — Liquor stores.
(k) 5941 — Sporting goods stores and bicycle shops.
(ka) 5942 — Bookstores.
(kb) 5943 — Stationery stores.
(kc) 5944 — Jewelry stores.
(kd) 5945 — Hobby, toy, and game shops.
(L) 5946 — Camera and photographic supply stores.
(m) 5947 — Gift, novelty and souvenir shops.
(ma) 5948 — Luggage and leather goods stores.
(mb) 5949 — Sewing, needlework, and piece goods stores.
(mc) 5992 — Florists.
(md) 5993 — Tobacco stores and stands.
(me) 5994 — News dealers and newsstands.
(mf) 5999 — Miscellaneous retail stores.
(n) 7011 — Hotels and motels.
(o) 7032 — Sporting and recreational camps.
(p) 7033 — Recreational vehicle parks and campsites.
(pa) 7922 — Theatrical producers (except motion picture) and miscellaneous theatrical services.
(pb) 7929 — Bands, orchestras, actors, and other entertainers and entertainment groups.
(q) 7948 — Racing, including track operation.
(qa) 7991 — Physical fitness facilities.
(r) 7992 — Public golf courses.
(s) 7993 — Coin-operated amusement devices.
(t) 7996 — Amusement parks.
(ta) 7997 — Membership sports and recreation clubs.
(u) 7999 — Amusement and recreational services, not elsewhere classified.
(2) Either a county or a municipality within that county, but not both, may impose a tax under sub. (1).
(3)
(a) Any municipality that enacted an ordinance imposing the tax under sub. (1) that became effective before January 1, 2000, may amend the ordinance to increase the tax rate under this section to 1 percent. The amended ordinance is effective on the dates provided under s. 77.9941 (1).
(b)
1. Subject to subd. 2., any municipality that enacted an ordinance imposing the tax under sub. (1) that became effective before January 1, 2000, may amend the ordinance to increase the tax rate under this section to a maximum of 1.25 percent. The amended ordinance is effective on the dates provided under s. 77.9941 (1).
2. Before an amendment to an ordinance that is described in subd. 1. may take effect, all of the following must occur:
a. The governing body of the municipality must adopt a resolution proclaiming its intent to increase the rate of premier resort area tax.
b. The resolution must be approved by a majority of the electors in the municipality voting on the resolution at a referendum, to be held at the first spring primary or election or partisan primary or general election following by at least 70 days the date of adoption of the resolution.
(4)
(a) Except as provided in par. (b), no seller or certified service provider, as defined in s. 77.51 (1g), is liable for the tax, interest, or penalties imposed under this subchapter on a transaction 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.
Structure Wisconsin Statutes & Annotations
Wisconsin Statutes & Annotations
77.015 - Lands in villages included.
77.03 - Taxation of forest croplands.
77.08 - Supplemental severance tax.
77.09 - False reports, penalties.
77.10 - Withdrawal of forest croplands.
77.11 - Accounts of department of natural resources.
77.12 - Review of findings, venue.
77.13 - Termination of forest croplands program.
77.14 - Forest croplands information, protection, appropriation.
77.17 - Contracts for land in the lower Wisconsin state riverway.
77.22 - Imposition of real estate transfer fee.
77.23 - Disposition of fees and returns.
77.255 - Exemptions from return.
77.256 - Local fees prohibited.
77.26 - Powers of investigation, additional fees, refunds, penalties.
77.27 - Penalty for falsifying value.
77.52 - Imposition of retail sales tax.
77.523 - Liability of marketplace providers, retailers, and marketplace sellers.
77.524 - Seller and 3rd-party liability.
77.525 - Reduction to prevent double taxation.
77.53 - Imposition of use tax.
77.535 - Increases; building materials.
77.55 - Exemptions from sales tax.
77.56 - Exemptions from use tax.
77.57 - Liability of purchaser.
77.59 - Deficiency and refund determinations.
77.60 - Interest and penalties.
77.61 - Administrative provisions.
77.62 - Collection of delinquent sales and use taxes.
77.63 - Collection compensation.
77.65 - Uniform sales and use tax administration.
77.66 - Certification for collection of sales and use tax.
77.67 - Amnesty for new registrants.
77.68 - Qualified child sales and use tax rebate for 2018.
77.70 - Adoption by county ordinance.
77.705 - Adoption by resolution; baseball park district.
77.706 - Adoption by resolution; football stadium district.
77.71 - Imposition of county and special district sales and use taxes.
77.77 - Transitional provisions.
77.79 - Relation to subch. III.
77.82 - Managed forest land; application.
77.83 - Closed, open and restricted areas.
77.84 - Taxation of managed forest land.
77.876 - Noncompliance assessment.
77.88 - Withdrawal; transfer of ownership; nonrenewal.
77.885 - Withdrawal of tribal lands.
77.89 - Distribution of moneys received.
77.895 - Grants for land acquisitions for outdoor activities.
77.905 - Procedure in forfeiture actions.
77.91 - Miscellaneous provisions.
77.935 - Single-owner entities.
77.94 - Surcharge determination.
77.95 - Interest and penalties.
77.994 - Premier resort area tax.