Wis. Stat. § 60.565
The town board shall contract for or operate and maintain ambulance services unless such services are provided by another person. If the town board contracts for ambulance services, it may contract with one or more providers. The town board may determine and charge a reasonable fee for ambulance service provided under this section. The town board may purchase equipment for medical and other emergency calls.
Wis. Stat. § 60.565
County home rule under s. 59.03(1) allows every county to exercise any organizational or administrative power, subject only to the constitution and to any enactment of the legislature. The language of this section acknowledges that another person can provide the ambulance service instead of a town and withdraws the mandate when another person provides ambulance services. The absence of a command from the legislature that towns provide an ambulance service in all situations causes the argument that county home rule prevents counties from providing ambulance service to miss the mark. Town of Grant v. Portage County, 2017 WI App 69, 378 Wis. 2d 289, 903 N.W.2d 152, 16-2435.