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1998 Wisconsin Attorney General Reports and Opinions 1 (1998)

handle is hein.sag/sagwi0025 and id is 1 raw text is: STATE OF WISCONSIN DEPARTMENT OF JUSTICE jAMES E. DOYLE 114 East, State Capitol ATTORNEY GENERAL P.O. Box 7857 Madison, WI 53707-7857 Burneatta L. Bridge 608/266-1221 Deputy Attorney General OAG 1-98 May 5, 1998 Mr. Dennis E. Kenealy Corporation Counsel Ozaukee County Post Office Box 994 Port Washington, WI 53074-0994 Dear Mr. Kenealy: You ask, in effect, how funds received from a county sales and use tax imposed under section 77.70, Stats., may be budgeted by the county board. In my opinion, such funds may be budgeted to reduce the amount of the overall countywide property tax levy or to defray the cost of any item which can be funded by a countywide property tax. Section 77.70 provides in part: Any county desiring to impose county sales and use taxes under this subchapter may do so by the adoption of an ordinance, stating its purpose and referring to this subchapter. The county sales and use taxes may be imposed only for the purpose of directly reducing the property tax levy and only in their entirety as provided in this subchapter. Prior to 1985, counties had the authority to impose sales and use taxes, but the Wisconsin Department of Revenue was required to distribute all of the net proceeds of such taxes to towns, cities and villages within the county imposing the tax. See sec. 77.70, Stats. (1983) and sec. 77.76(4), Stats. (1983). In 1971, the Attorney General opined that a county board could not require by ordinance that the net proceeds of a county sales and use tax be used solely to reduce property taxes levied by the various taxing jurisdictions but must instead be distributed to towns, cities and villages with no conditions attached. See 60 Op. Att'y Gen. 387 (1971). Prior to 1985 few, if any, counties imposed a sales and use tax, presumably because none of the proceeds of the tax could be used by county government and because counties could not control

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