Wisconsin Statutes — Tax Chapters (70, 71, 76, 77, 78)

Wis. Stat. § 76.54 — Motor carriers and urban transit companies; municipal taxation

No city, village or town shall impose a license tax upon either of the following:

76.54(1) (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 .

76.54(2) (2) Any corporation or other person engaged in urban mass transportation of passengers as defined in s. 71.38 .

Last amended: 1971 c. 215 ; 1975 c. 39 , 224 ; 1977 c. 29 , 418 ; 1979 c. 110 ss. 21 , 60 (13) ; 1981 c. 20 ; 1983 a. 27 , 189 ; 1985 a. 120 ; 1987 a. 399 ; 1991 a. 39 ; 1993 a. 453 ; 1995 a. 227 , 237 ; 1997 a. 27 ; 2003 a. 33 ; 2005 a. 25 ; 2011 a. 68 ; 2021 a. 1 . 76.39 Cross-reference Cross-reference: See also ch. TA 1 , Wis. adm. code.

Source: official text