2010 Wisconsin Code
Chapter 76. Taxation of public utilities and insurers.
76.54 Motor carriers and urban transit companies; municipal taxation.

76.54

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:

76.54(1)

(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.

76.54(2)

(2) Any corporation or other person engaged in urban mass transportation of passengers as defined in s. 71.38.

76.54 - ANNOT.

History: 1987 a. 312 s. 17.

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