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AB692: Bill Text
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2025 - 2026 LEGISLATURE
LRB-0350/1
KP:amn&cdc
2025 ASSEMBLY BILL 692
November 26, 2025 - Introduced by Representatives
Anderson
,
Rivera-Wagner
,
Roe
,
Arney
,
Billings
,
Fitzgerald
,
Joers
,
McCarville
,
Palmeri
,
Sinicki
,
Stroud
,
Stubbs
,
Taylor
,
Udell
,
Vining
,
Prado
,
Subeck
and
Tenorio
, cosponsored by Senators
Spreitzer
,
Smith
,
Dassler-Alfheim
,
Habush Sinykin
,
L. Johnson
,
Keyeski
,
Larson
,
Ratcliff
and
Roys
. Referred to Committee on Ways and Means.
AB692,1,5
1
An Act
to amend
20.566 (1) (g), 20.566 (1) (gi) (title), 20.835 (4) (g), 20.835 (4)
2
(gi) (title), 77.70 (1), 77.701 (title), 77.71 (intro.), 77.71 (1), 77.71 (2), 77.71 (3),
3
77.71 (4), 77.71 (5) and 79.05 (2) (c);
to create
20.566 (1) (gj), 20.835 (4) (gj),
4
77.70 (3), 77.702, 77.76 (3t) and 77.76 (4m) of the statutes;
relating to:
5
additional local sales and use taxes and making an appropriation.
Analysis by the Legislative Reference Bureau
Current law allows a county to enact an ordinance to impose sales and use taxes at the rate of 0.5 percent of the sales price or purchase price on tangible personal property and taxable services. The county must use the revenue from the taxes for property tax relief. Under the bill, a county may imposes that county sales and use tax at the rate of 0.1, 0.2, 0.3, 0.4, or 0.5 percent. The bill also allows a county to impose, by ordinance, an additional sales and use tax at the rate of 0.1, 0.2, 0.3, 0.4, or 0.5 percent of the sales price or purchase price on tangible personal property and taxable services. The revenue from those taxes may be used for any purpose designated by the county board or specified in the ordinance.
The bill also allows a municipality to enact an ordinance to impose sales and use taxes at the rate of 0.1, 0.2, 0.3, 0.4, or 0.5 percent of the sales price or purchase price on tangible personal property and taxable services. The revenue from those taxes may be used for any purpose designated by the governing body of the municipality or specified in the ordinance.
The bill also excludes revenues generated from a municipal sales and use tax from being considered in determining eligibility for an expenditure restraint incentive program payment. Under current law, a municipality is eligible to receive an expenditure restraint incentive program payment if its property tax levy is greater than 5 mills and if the annual increase in its municipal budget, subject to certain exceptions, is less than the sum of factors based on inflation and the increased value of property in the municipality as a result of new construction.
For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
AB692,1
1
Section
1
.
20.566 (1) (g) of the statutes is amended to read:
AB692,2,9
2
20.566
(1)
(g)
Administration of county sales and use taxes.
From moneys
3
received from the appropriation under s. 20.835 (4) (g), the amounts in the schedule
4
for the purpose of administering the county taxes under subch. V of ch. 77. The
5
balance of all taxes collected under subch. V of ch. 77, after the distribution under s.
6
77.76 (3), shall be credited to this appropriation. Notwithstanding s. 20.001 (3) (a),
7
at the end of the fiscal year the unencumbered balance of this appropriation
8
account
lapses to the general fund
shall be transferred to the appropriation account
9
under s. 20.835 (4) (g)
.
AB692,2
10
Section
2
.
20.566 (1) (gi) (title) of the statutes is amended to read:
AB692,2,11
11
20.566
(1)
(gi) (title)
Administration of municipality taxes
of 1st class cities
.
AB692,3
12
Section
3
.
20.566 (1) (gj) of the statutes is created to read:
AB692,3,3
13
20.566
(1)
(gj)
Administration of municipality taxes.
From the moneys
14
transferred from the appropriation account under s. 20.835 (4) (gj), the amounts in
15
the schedule for administering the municipality taxes imposed under s. 77.702.
1
Notwithstanding s. 20.001 (3) (a), at the end of the fiscal year the unencumbered
2
balance of this appropriation account shall be transferred to the appropriation
3
account under s. 20.835 (4) (gj).
AB692,4
4
Section
4
.
20.835 (4) (g) of the statutes is amended to read:
AB692,3,10
5
20.835
(4)
(g)
County taxes.
All moneys received from the taxes imposed
6
under s. 77.70
, and from the appropriation account under s. 20.566 (1) (g),
for
7
distribution to the counties that enact an ordinance imposing taxes under that
8
section and for interest payments on refunds under s. 77.76 (3), except that 0.75
9
percent of those tax revenues collected under that section shall be credited to the
10
appropriation account under s. 20.566 (1) (g).
AB692,5
11
Section
5
.
20.835 (4) (gi) (title) of the statutes is amended to read:
AB692,3,12
12
20.835
(4)
(gi) (title)
Municipality taxes
of 1st class cities
.
AB692,6
13
Section
6
.
20.835 (4) (gj) of the statutes is created to read:
AB692,3,19
14
20.835
(4)
(gj)
Municipality taxes.
All moneys received from the taxes
15
imposed under s. 77.702, and from the appropriation account under s. 20.566 (1)
16
(gj), for distribution to the municipalities that enact an ordinance imposing taxes
17
under that section and for interest payments on refunds under s. 77.76 (3t), except
18
that 0.75 percent of those tax revenues collected under that section shall be credited
19
to the appropriation account under s. 20.566 (1) (gj).
AB692,7
20
Section
7
.
77.70 (1) of the statutes is amended to read:
AB692,4,13
21
77.70
(1)
Except as provided in sub. (2), any county may impose county sales
22
and use taxes under this subchapter by the adoption of an ordinance, stating its
23
purpose and referring to this subchapter. The rate of the tax imposed under this
1
subsection is
0.1, 0.2, 0.3, 0.4, or
0.5 percent of the sales price or purchase price.
2
Except as provided in s. 66.0621 (3m), the county sales and use taxes imposed under
3
this subsection may be imposed only for the purpose of directly reducing the
4
property tax levy and only in their entirety as provided in this subchapter. That
5
ordinance shall be effective on January 1, April 1, July 1, or October 1. A certified
6
copy of that ordinance shall be delivered to the secretary of revenue at least 120
7
days prior to its effective date. The repeal of any such ordinance shall be effective on
8
December 31. A certified copy of a repeal ordinance shall be delivered to the
9
secretary of revenue at least 120 days before the effective date of the repeal. Except
10
as provided under s. 77.60 (9), the department of revenue may not issue any
11
assessment or act on any claim for a refund or any claim for an adjustment under s.
12
77.585 after the end of the calendar year that is 4 years after the year in which the
13
county has enacted a repeal ordinance under this subsection.
AB692,8
14
Section
8
.
77.70 (3) of the statutes is created to read:
AB692,5,6
15
77.70
(3)
In addition to the taxes imposed under subs. (1) and (2), a county
16
may, by ordinance, impose a sales and use tax under this subchapter at the rate of
17
0.1, 0.2, 0.3, 0.4, or 0.5 percent of the sales price or purchase price. The revenue
18
from the taxes imposed under this subsection may be used for any purpose
19
designated by the county board or specified in the ordinance. The taxes imposed
20
under this subsection may be imposed only in their entirety as provided in this
21
subchapter. An ordinance adopted under this subsection shall be effective on
22
January 1, April 1, July 1, or October 1. A certified copy of that ordinance shall be
23
delivered to the secretary of revenue at least 120 days prior to its effective date. The
24
repeal of any such ordinance shall be effective on December 31. A certified copy of
1
a repeal ordinance shall be delivered to the secretary of revenue at least 120 days
2
before the effective date of the repeal. Except as provided under s. 77.60 (9), the
3
department of revenue may not issue any assessment or act on any claim for a
4
refund or any claim for an adjustment under s. 77.585 after the end of the calendar
5
year that is 4 years after the year in which the county has enacted a repeal
6
ordinance under this subsection.
AB692,9
7
Section
9
.
77.701 (title) of the statutes is amended to read:
AB692,5,8
8
77.701
(title)
Adoption by municipal ordinance
; 1st class cities
.
AB692,10
9
Section
10
.
77.702 of the statutes is created to read:
AB692,6,2
10
77.702
Adoption by municipal ordinance; generally.
A municipality
11
may, by ordinance, impose a sales and use tax under this subchapter at the rate of
12
0.1, 0.2, 0.3, 0.4, or 0.5 percent of the sales price or purchase price. The revenue
13
from the taxes imposed under this section may be used for any purpose designated
14
by the governing body of the municipality or specified in the ordinance. The taxes
15
imposed under this section may be imposed only in their entirety as provided in this
16
subchapter. An ordinance adopted under this section shall be effective on January
17
1, April 1, July 1, or October 1. A certified copy of that ordinance shall be delivered
18
to the secretary of revenue at least 120 days prior to its effective date. The repeal of
19
any such ordinance shall be effective on December 31. A certified copy of a repeal
20
ordinance shall be delivered to the secretary of revenue at least 120 days before the
21
effective date of the repeal. Except as provided under s. 77.60 (9), the department of
22
revenue may not issue any assessment nor act on any claim for a refund or any
23
claim for an adjustment under s. 77.585 after the end of the calendar year that is 4
1
years after the year in which the municipality has enacted a repeal ordinance under
2
this section.
AB692,11
3
Section
11
.
77.71 (intro.) of the statutes is amended to read:
AB692,6,7
4
77.71
Imposition of county, municipality, and special district sales
5
and use taxes.
(intro.) Whenever a sales and use tax ordinance is adopted under
6
s. 77.70
or
,
77.701
, or 77.702
or a
special district
resolution is adopted under s.
7
77.706, the following taxes are imposed:
AB692,12
8
Section
12
.
77.71 (1) of the statutes is amended to read:
AB692,6,20
9
77.71
(1)
For the privilege of selling, licensing, leasing, or renting tangible
10
personal property and the items, property, and goods specified under s. 77.52 (1)
11
(b), (c), and (d), and for the privilege of selling, licensing, performing, or furnishing
12
services a sales tax is imposed upon retailers at the rates under s. 77.70 in the case
13
of a county tax, at the rate under s. 77.701
or 77.702
in the case of a municipality
14
tax, or at the rate under s. 77.706 in the case of a special district tax of the sales
15
price from the sale, license, lease, or rental of tangible personal property and the
16
items, property, and goods specified under s. 77.52 (1) (b), (c), and (d), except
17
property taxed under sub. (4), sold, licensed, leased, or rented at retail in the
18
county, municipality, or special district, or from selling, licensing, performing, or
19
furnishing services described under s. 77.52 (2) in the county, municipality, or
20
special district.
AB692,13
21
Section
13
.
77.71 (2) of the statutes is amended to read:
AB692,7,14
22
77.71
(2)
An excise tax is imposed at the rates under s. 77.70 in the case of a
23
county tax, at the rate under s. 77.701
or 77.702
in the case of a municipality tax, or
1
at the rate under s. 77.706 in the case of a special district tax of the purchase price
2
upon every person storing, using, or otherwise consuming in the county,
3
municipality, or special district tangible personal property, or items, property, or
4
goods specified under s. 77.52 (1) (b), (c), or (d), or services if the tangible personal
5
property, item, property, good, or service is subject to the state use tax under s.
6
77.53, except that a receipt indicating that the tax under sub. (1), (3), (4), or (5) has
7
been paid relieves the buyer of liability for the tax under this subsection and except
8
that if the buyer has paid a similar local tax in another state on a purchase of the
9
same tangible personal property, item, property, good, or service that tax shall be
10
credited against the tax under this subsection and except that for motor vehicles
11
that are used for a purpose in addition to retention, demonstration, or display while
12
held for sale in the regular course of business by a dealer the tax under this
13
subsection is imposed not on the purchase price but on the amount under s. 77.53
14
(1m).
AB692,14
15
Section
14
.
77.71 (3) of the statutes is amended to read:
AB692,8,4
16
77.71
(3)
An excise tax is imposed upon a contractor engaged in construction
17
activities within the county or special district at the rates under s. 77.70 in the case
18
of a county tax, at the rate under s. 77.701
or 77.702
in the case of a municipality
19
tax, or at the rate under s. 77.706 in the case of a special district tax of the purchase
20
price of tangible personal property or items, property, or goods under s. 77.52 (1)
21
(b), (c), or (d) that are used in constructing, altering, repairing, or improving real
22
property and that became a component part of real property in that county,
23
municipality, or special district, except that if the contractor has paid the sales tax
1
of a county, municipality, or special district in this state on that tangible personal
2
property, item, property, or good, or has paid a similar local sales tax in another
3
state on a purchase of the same tangible personal property, item, property, or good,
4
that tax shall be credited against the tax under this subsection.
AB692,15
5
Section
15
.
77.71 (4) of the statutes is amended to read:
AB692,8,19
6
77.71
(4)
An excise tax is imposed at the rates under s. 77.70 in the case of a
7
county tax, at the rate under s. 77.701
or 77.702
in the case of a municipality tax, or
8
at the rate under s. 77.706 in the case of a special district tax of the purchase price
9
upon every person storing, using, or otherwise consuming a motor vehicle, boat,
10
recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that property must
11
be registered or titled with this state and if that property is to be customarily kept
12
in a county that has in effect an ordinance under s. 77.70, in a municipality that has
13
in effect an ordinance under s. 77.701
or 77.702
, or in a special district that has in
14
effect a resolution under s. 77.706, except that if the buyer has paid a similar local
15
sales tax in another state on a purchase of the same property, that tax shall be
16
credited against the tax under this subsection. The lease or rental of a motor
17
vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft is not
18
taxed under this subsection if the lease or rental does not require recurring periodic
19
payments.
AB692,16
20
Section
16
.
77.71 (5) of the statutes is amended to read:
AB692,9,10
21
77.71
(5)
An excise tax is imposed on the purchase price for the lease or rental
22
of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft
23
at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701
or
1
77.702
in the case of a municipality tax, or at the rate under s. 77.706 in the case of
2
a special district tax upon every person storing, using, or otherwise consuming in
3
the county, municipality, or special district the motor vehicle, boat, recreational
4
vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be registered
5
or titled with this state and if the lease or rental does not require recurring periodic
6
payments, except that a receipt indicating that the tax under sub. (1) had been paid
7
relieves the purchaser of liability for the tax under this subsection and except that
8
if the purchaser has paid a similar local tax in another state on the same lease or
9
rental of such motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r),
10
or aircraft, that tax shall be credited against the tax under this subsection.
AB692,17
11
Section
17
.
77.76 (3t) of the statutes is created to read:
AB692,9,23
12
77.76
(3t)
From the appropriation under s. 20.835 (4) (gj), the department
13
shall distribute 99.25 percent of the municipality taxes reported for each enacting
14
municipality, minus the municipality portion of the retailers’ discounts, to the
15
municipality and shall indicate the taxes reported by each taxpayer, no later than
16
75 days following the last day of the calendar quarter in which such amounts were
17
reported. In this subsection, the “municipality portion of the retailers’ discount” is
18
the amount determined by multiplying the total retailers’ discount by a fraction the
19
numerator of which is the gross municipality sales and use taxes payable and the
20
denominator of which is the sum of the gross state and municipality sales and use
21
taxes payable. The municipality taxes distributed shall be increased or decreased
22
to reflect subsequent refunds, audit adjustments, and all other adjustments of the
23
municipality taxes previously distributed. Interest paid on refunds of municipality
1
sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (gj) at
2
the rate paid by this state under s. 77.60 (1) (a). Any municipality receiving a report
3
under this subsection is subject to the duties of confidentiality to which the
4
department of revenue is subject under s. 77.61 (5) and (6).
AB692,18
5
Section
18
.
77.76 (4m) of the statutes is created to read:
AB692,10,10
6
77.76
(4m)
There shall be retained by the state 0.75 percent of the taxes
7
collected for taxes imposed by municipalities under s. 77.702 to cover the costs
8
incurred by the state in administering, enforcing, and collecting the tax. All
9
interest and penalties collected shall be deposited and retained by this state in the
10
general fund.
AB692,19
11
Section
19
.
79.05 (2) (c) of the statutes is amended to read:
AB692,11,15
12
79.05
(2)
(c) Its municipal budget; exclusive of principal and interest on long-
13
term debt and exclusive of revenue sharing payments under s. 66.0305, payments of
14
premiums under s. 66.0137 (5) (c) 1. and 1m., revenues generated from a tax
15
imposed under s. 77.701,
revenues generated from a tax imposed under s. 77.702,
16
payments received under s. 79.038, expenditures of payments due to the
17
termination of a tax incremental district under s. 79.096 (3), recycling fee payments
18
under s. 289.645, expenditures of grant payments under s. 16.297 (1m),
19
unreimbursed expenses related to an emergency declared under s. 323.10,
20
expenditures from moneys received pursuant to P.L.
111-5
, grants received from the
21
state or federal government for the purpose of providing law enforcement, fire
22
protection, or emergency medical services, and expenditures made pursuant to a
23
purchasing agreement with a school district whereby the municipality makes
24
purchases on behalf of the school district; for the year of the statement under s.
1
79.015 increased over its municipal budget as adjusted under sub. (6); exclusive of
2
principal and interest on long-term debt and exclusive of revenue sharing payments
3
under s. 66.0305, payments of premiums under s. 66.0137 (5) (c) 1. and 1m.,
4
revenues generated from a tax imposed under s. 77.701,
revenues generated from a
5
tax imposed under s. 77.702,
payments received under s. 79.038, expenditures of
6
payments due to the termination of a tax incremental district under s. 79.096 (3),
7
recycling fee payments under s. 289.645, expenditures of grant payments under s.
8
16.297 (1m), unreimbursed expenses related to an emergency declared under s.
9
323.10, expenditures from moneys received pursuant to P.L.
111-
5, grants received
10
from the state or federal government for the purpose of providing law enforcement,
11
fire protection, or emergency medical services, and expenditures made pursuant to
12
a purchasing agreement with a school district whereby the municipality makes
13
purchases on behalf of the school district; for the year before that year by less than
14
the sum of the inflation factor and the valuation factor, rounded to the nearest 0.10
15
percent.
AB692,20
16
Section
20
. Effective date.
AB692,11,17
17
(
1
)
This act takes effect on July 1, 2026.
AB692,11,18
18
(end)
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