Wisconsin Statutes Taxation (Ch. 70 to 79) § 76.54. Motor carriers and urban transit companies; municipal taxation

(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.