{"data":{"id":"us-wi/wis.-stat.-76.54","jurisdiction":"us-wi","citation":"Wis. Stat. § 76.54","heading":"Motor carriers and urban transit companies; municipal taxation.","body":"No city, village or town shall impose a license tax upon either of the following:\n(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.\n(2) Any corporation or other person engaged in urban mass transportation of passengers as defined in s. 71.38.","path":["Chs. 70-79, Taxation","Chapter 76 Taxation Of Public Utilities And Insurers","SUBCHAPTER II CAR LINE COMPANIES; ELECTRIC COOPERATIVE ASSOCIATIONS"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/76.54","current_through":"2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)","vintage":"","retrieved_at":"2026-09-05T12:00:38Z","sha256":"6b3fcd58b32ed23a2d8ba563a0c3d00db71378b1f621ed8f3509e415be9aa528","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-76.48","next":"us-wi/wis.-stat.-76.60"},"notice":"GroundRules: Original legal text. Not legal advice."}