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 or60.77(2) (2) Corporate status. ... Davy Engineering Co. v. Town of Mentor, 221 Wis. 2d 744, 585 N.W.2d 832 (Ct. App. 1998), 97-3575. 60.77 Annotation Sub. (5) (f) authorizes town sanitary