Wis. Stat. » CHAPTER 76 — TAXATION OF PUBLIC UTILITIES AND INSURERS
Wisconsin Statutes

Wis. Stat. § 76.54 (2026)

Motor carriers and urban transit companies; municipal taxation

✓ current as of July 2026
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76.5476.54 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.
76.54 HistoryHistory: 1987 a. 312 s. 17.
Notes of Decisions
Cited in 5 cases, 1932–1959 · leading case: State ex rel. Finnegan v. Dammann, 264 N.W. 622 (Wis. 1936).
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State ex rel. Finnegan v. Dammann, 264 N.W. 622 (Wis. 1936). · cites it 6× “03, subsections (4), (5), (6), (7), and (16) of section 76.54; to amend subsections (2)and (4) of section 194.”
State ex rel. Wisconsin Allied Truck Owners Ass'n v. Pub. Serv. Comm'n, 242 N.W. 668 (Wis. 1932). · cites it 2× “Sec. 76.54, Stats., the section under which the ton-mile tax is imposed, is amended, bringing motor vehicle hauling companies under its provisions and subjecting them to the duty of keeping the same daily records, making the same reports, and paying the same taxes required of…”
Safe Way Motor Coach Co. v. City of Two Rivers, 39 N.W.2d 847 (Wis. 1949). · cites it 2× “Provided that no carrier operating under this chapter shall be denied the right to operate in any such municipality over any federal or state trunk highway upon payment of such license tax not exceeding the maximum specified in subsection (17) of section 76.54 as the…”
City of Milwaukee v. Milwaukee & Suburban Transp. Corp., 94 N.W.2d 584 (Wis. 1959). “From a consideration of these factors we are compelled to conclude that the charges imposed constitute a tax for revenue and are thus invalid under sec. 76.54, Stats. In the past ten or more years while the city of Milwaukee was authorized to tax the company for revenue,…”
Gardner Baking Co. v. Pub. Serv. Comm'n, 271 N.W. 833 (Wis. 1937). “1933, are in addition to the registration fees, and are allocated to “carrying out the provisions” of the Motor Vehicle Transportation Act and the provisions of sec. 76.54, Stats., relating to motor carriers.”
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