Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter X - Administrative Provisions › Section Tax 11.96 - Delivery of ordinance or resolution; county, stadium, and premier resort area tax

Current through June 24, 2024
(1) PURPOSE. This section clarifies
				requirements for the timely delivery of county and stadium sales and use tax
				and premier resort area tax ordinances or resolutions to the secretary of
				revenue.
(2) TIME REQUIREMENT FOR
				DELIVERY.
(a)
Adoption of county tax
				ordinance.
Any Wisconsin county may impose county sales and use taxes
				by adopting an ordinance. Under s.
				77.70,
				Stats., a certified copy of that ordinance shall be delivered to the secretary
				of revenue at least 120 days prior to its effective date. The effective date of
				the ordinance may only be on the first day of January, the first day of April,
				the first day of July, or the first day of October.
(b)
Repeal of county tax
				ordinance.
Under s.
				77.70,
				Stats., a county described in par. (a) may repeal a county sales and use tax by
				delivering a certified copy of the repeal ordinance to the secretary of revenue
				at least 120 days before the effective date of the repeal. The effective date
				of the repeal may only be December 31.
Note:
An ordinance to adopt or repeal a county
				  sales and use tax or a premier resort area tax should be mailed to Wisconsin
				  Department of Revenue, Office of the Secretary, Mail Stop 624A, PO Box 8933,
				  Madison WI 53708-8933 or delivered to 2135 Rimrock Road, Madison,
				  Wisconsin.
(c)
Adoption of premier resort area tax ordinance.
Any Wisconsin
				municipality or county wholly within a premier resort area under s.
				66.1113,
				Stats., may impose a premier resort area tax, by adopting an ordinance. Under
				s.
				77.9941(1),
				Stats., a certified copy of that ordinance shall be delivered to the secretary
				of revenue at least 120 days prior to its effective date. The effective date of
				the ordinance may only be on the first day of January, the first day of April,
				the first day of July, or the first day of October.
(d)
Repeal of premier resort area tax
				ordinance.
Under s.
				77.9941(3),
				Stats., a county or municipality described in par. (c) may repeal a premier
				resort area tax by delivering a certified copy of the repeal ordinance to the
				secretary of revenue at least 60 days before the effective date of the repeal.
				The effective date of the repeal may only be December 31.
(e)
Adoption of stadium tax
				resolution.
A baseball park district created under subch. III of ch.
				229, Stats., or a football stadium district created under subch. IV of ch. 229,
				Stats., may impose a stadium district sales and use tax, by adopting a
				resolution. Under ss.
				229.68(15)
				and
				229.824(15),
				Stats., a certified copy of that resolution shall be delivered to the secretary
				of revenue at least 120 days prior to its effective date. The effective date of
				the ordinance may only be on the first day of January, the first day of April,
				the first day of July, or the first day of October.
(f)
Repeal of stadium tax
				resolution.
A baseball park district and a football stadium district
				described in par. (e) may repeal a baseball or football stadium district tax by
				delivering a certified copy of the repeal resolution to the secretary of
				revenue at least 120 days before the effective date of the repeal. The
				effective date of the repeal may only be on the first day of January, the first
				day of April, the first day of July, or the first day of October.