{"data":{"id":"us-wi/wis.-stat.-77.99","jurisdiction":"us-wi","citation":"Wis. Stat. § 77.99","heading":"Imposition.","body":"A local exposition district under subch. II of ch. 229 may impose a tax at the rate of 3 percent of the sales price on the rental, but not for rerental and not for rental as a service or repair replacement vehicle, within the district’s jurisdiction under s. 229.43, of Type 1 automobiles, as defined in s. 340.01 (4) (a), by establishments primarily engaged in short-term rental of passenger cars without drivers, for a period of 30 days or less, unless the sale is exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9) or (9a). If the state makes a payment under s. 229.50 (7) to a district’s special debt service reserve fund, a majority of the district’s authorized board of directors may vote to increase the tax rate under this subchapter to 4 percent. A resolution to adopt the taxes imposed under this section, or an increase in the tax rate, shall be effective on the first January 1, April 1, July 1, or October 1 following the adoption of the resolution or tax increase.","path":["Chs. 70-79, Taxation","Chapter 77 Taxation Of Forest Croplands; Real Estate Transfer Fees; Sales And Use Taxes; County, Municipality, And Special District Sales And Use Taxes; Managed Forest Land; Economic Development Surcharge; Local Food And Beverage Tax; Local Rental Car Tax; Premier Resort Area Taxes; State Rental Vehicle Fee; Dry Cleaning Fees","SUBCHAPTER IX LOCAL RENTAL CAR TAX"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/77.99","current_through":"2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)","vintage":"","retrieved_at":"2026-09-05T12:00:39Z","sha256":"2673abda4049e29bc9cb4138f75bf6d02b7461ef399a603ffdfa7e5bac3cede2","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-77.982","next":"us-wi/wis.-stat.-77.991"},"notice":"GroundRules: Original legal text. Not legal advice."}