2011 Wisconsin Code
Chapter 77. Taxation of forest croplands; real estate transfer fees; sales and use taxes; county,
77.9971 Imposition.

77.9971

SUBCHAPTER XIII
SOUTHEASTERN REGIONAL TRANSIT
AUTHORITY FEE
77.9971 Imposition.

77.9971(1)

(1) The southeastern regional transit authority under s. 59.58 (7) may impose a fee at a rate not to exceed $18, as adjusted under sub. (2), for each transaction in the authority's jurisdictional area, as described in s. 59.58 (7) (b), on the rental, but not for rerental and not for rental as a service or repair replacement vehicle, of Type 1 automobiles, as defined in s. 340.01 (4) (a), by establishments primarily engaged in short-term rental of passenger cars without drivers, for a period of 30 days or less, unless the sale is exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9), or (9a). The fee imposed under this subchapter shall be effective on the first day of the first month that begins at least 90 days after the board of directors of the southeastern regional transit authority approves the imposition of the fee and notifies the department of revenue. The board of directors shall notify the department of a repeal of the fee imposed under this subchapter at least 60 days before the effective date of the repeal.

77.9971(2)

(2)

77.9971(2)(a)

(a) The southeastern regional transit authority's board of directors may provide for the annual adjustment of the fee specified in sub. (1) to reflect the average annual percentage change in the U.S. consumer price index for all urban consumers, U.S. city average, as determined by the U.S. department of labor, for the 12 months ending on September 30 of the year before the adjustment. If the fee is adjusted under this subsection and the adjusted fee is not evenly divisible by $0.25, the adjusted fee shall be rounded to the next highest quarter-dollar amount.

77.9971(2)(b)

(b) If the fee is adjusted under this subsection, the southeastern regional transit authority shall provide notice to the department of revenue of the fee adjustment at least 90 days before the adjustment becomes effective.

77.9971 - ANNOT.

History: 2005 a. 25; 2009 a. 28.