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:(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.(2) Any corporation or other person engaged in urban mass transportation of passengers as defined in s. 71.38.History: 1987 a. 312 s. 17.
Wisconsin Legal Code