wis 7777.61(11) (11) Any city, village or town clerk or other official whose duty it is to issue licenses or permits to engage in a business involving the sale at retail of tangible personal property or77.51 Definitions. Except where the context requires otherwise, the definitions given in this section govern the construction of terms in this ... Ramrod, Inc. v. DOR, 64 Wis. 2d 499, 219 N.W.2d