Terms Used In Wisconsin Statutes 79.097

  • Following: when used by way of reference to any statute section, means the section next following that in which the reference is made. See Wisconsin Statutes 990.01
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Municipality: includes cities and villages; it may be construed to include towns. See Wisconsin Statutes 990.01
  • Year: means a calendar year, unless otherwise expressed; "year" alone means "year of our Lord". See Wisconsin Statutes 990.01
   (1)   
      (a)    In 2020, each municipality that assesses a fee under s. 66.0420 (7) shall receive a payment equal to 0.5 percent of the gross receipts, as reported under sub. (2) (a), used as the basis for the actual fee revenues received by the municipality in 2018.
      (b)    In 2021, each municipality that assesses a fee under s. 66.0420 (7) shall receive a payment equal to 1 percent of the gross receipts, as reported under sub. (2) (b), used as the basis for the actual fee revenues received by the municipality in 2019.
      (c)    Beginning in 2022, annually, each municipality that assesses a fee under s. 66.0420 (7) shall receive a payment under this section equal the amount it received in 2021.
   (2)   Each municipality that is eligible to receive a payment under this section shall report to the department of revenue the following information:
      (a)    On or before August 15, 2019, the 2018 actual fee revenues from s. 66.0420 (7) and the estimated gross receipts on which the fee revenues are based.
      (b)    On or before August 15, 2020, the 2019 actual fee revenues from s. 66.0420 (7) and the estimated gross receipts on which the fee revenues are based.
      (c)    Any other information, provided in the time and manner determined by the department, that the department considers necessary for the administration of this section.
   (3)   
      (a)    Annually, on or before October 1, the department of revenue shall notify each municipality that is eligible to receive a payment under this section of the amount of the payment that the municipality shall receive in the following year.
      (b)    The department of revenue shall certify the amount of the payment due to each taxing jurisdiction under sub. (1) to the department of administration, and the department of administration shall make the payment on or before the 4th Monday in July.