State Codes and Statutes

77.994

SUBCHAPTER X
PREMIER RESORT AREA TAXES
77.994 Premier resort area tax.

77.994(1)

(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% 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:

77.994(1)(ad)

(ad) 5311 Department stores.

77.994(1)(am)

(am) 5331 Variety stores.

77.994(1)(b)

(b) 5399 Miscellaneous general merchandise stores.

77.994(1)(c)

77.994(1)(d)

(d) 5451 Dairy product stores.

77.994(1)(e)

(e) 5461 Retail bakeries.

77.994(1)(em)

(em) 5499 Miscellaneous food stores.

77.994(1)(f)

(f) 5541 Gasoline service stations.

77.994(1)(fa)

(fa) 5611 Men's and boys' clothing and accessory stores.

77.994(1)(fb)

(fb) 5621 Women's clothing stores.

77.994(1)(fc)

(fc) 5632 Women's accessory and specialty stores.

77.994(1)(fd)

(fd) 5641 Children's and infants' wear stores.

77.994(1)(fe)

(fe) 5651 Family clothing stores.

77.994(1)(ff)

(ff) 5661 Shoe stores.

77.994(1)(fg)

(fg) 5699 Miscellaneous apparel and accessory stores.

77.994(1)(g)

(g) 5812 Eating places.

77.994(1)(h)

(h) 5813 Drinking places.

77.994(1)(i)

(i) 5912 Drug stores and proprietary stores.

77.994(1)(j)

(j) 5921 Liquor stores.

77.994(1)(k)

(k) 5941 Sporting goods stores and bicycle shops.

77.994(1)(ka)

(ka) 5942 Bookstores.

77.994(1)(kb)

(kb) 5943 Stationery stores.

77.994(1)(kc)

(kc) 5944 Jewelry stores.

77.994(1)(kd)

(kd) 5945 Hobby, toy, and game shops.

77.994(1)(L)

(L) 5946 Camera and photographic supply stores.

77.994(1)(m)

(m) 5947 Gift, novelty and souvenir shops.

77.994(1)(ma)

(ma) 5948 Luggage and leather goods stores.

77.994(1)(mb)

(mb) 5949 Sewing, needlework, and piece goods stores.

77.994(1)(mc)

(mc) 5992 Florists.

77.994(1)(md)

(md) 5993 Tobacco stores and stands.

77.994(1)(me)

(me) 5994 News dealers and newsstands.

77.994(1)(mf)

(mf) 5999 Miscellaneous retail stores.

77.994(1)(n)

(n) 7011 Hotels and motels.

77.994(1)(o)

(o) 7032 Sporting and recreational camps.

77.994(1)(p)

(p) 7033 Recreational vehicle parks and campsites.

77.994(1)(pa)

(pa) 7922 Theatrical producers (except motion picture) and miscellaneous theatrical services.

77.994(1)(pb)

(pb) 7929 Bands, orchestras, actors, and other entertainers and entertainment groups.

77.994(1)(q)

(q) 7948 Racing, including track operation.

77.994(1)(qa)

(qa) 7991 Physical fitness facilities.

77.994(1)(r)

(r) 7992 Public golf courses.

77.994(1)(s)

(s) 7993 Coin-operated amusement devices.

77.994(1)(t)

(t) 7996 Amusement parks.

77.994(1)(ta)

(ta) 7997 Membership sports and recreation clubs.

77.994(1)(u)

(u) 7999 Amusement and recreational services, not elsewhere classified.

77.994(2)

(2) Either a county or a municipality within that county, but not both, may impose a tax under sub. (1).

77.994(3)

(3) 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).

77.994(4)

(4)

77.994(4)(a)

(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.

77.994(4)(b)

(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.

77.994 - ANNOT.

History: 1997 a. 27; 1999 a. 150 s. 672; 2001 a. 30; 2005 a. 25; 2009 a. 2, 28.