Register May 2010 No. 653
Chapter Tax 13
INVESTMENT AND LOCAL IMPACT FUND
Tax 13.05 Transfer of taxes, funds, and fees.
Tax 13.06 Direct payments.
Tax 13.07 Discretionary payments.
Tax 13.075 Local and joint impact committees.
Tax 13.10 Fiscal guidelines.
Tax 13.11 Accounting procedures.
Tax 13.12 Recoupment and withholding of payments.
Tax 13.13 Federal mining revenue distribution.
Ch. Tax 13 Note
Note: Chapter Tax 13 as it existed on November 30, 1982, was repealed and a new chapter Tax 13 was created effective December 1, 1982.
Tax 13.01
Tax 13.01
Purpose. The purpose of this chapter is to establish standards and procedures for the issuance of funds generated by a net proceeds occupation tax to municipalities for costs associated with social, educational, environmental, and economic impacts of metalliferous mineral mining incurred prior to, during, and after extraction of metalliferous minerals.
Tax 13.01 History
History: Cr.
Register, November, 1982, No. 323, eff. 12-1-82.
Tax 13.02
Tax 13.02
Scope. Pursuant to s.
70.395 (2) (c), Stats., the provisions of this chapter shall govern the distribution and use of net proceeds occupation tax monies.
Tax 13.02 History
History: Cr.
Register, November, 1982, No. 323, eff. 12-1-82.
Tax 13.03(1)(1) "Board" means investment and local impact fund board.
Tax 13.03(2)
(2) "Certify" or "certification" means filing with the department of administration a written confirmation of specific transfers, payments, or investments to be made by the department of administration.
Tax 13.03(3)
(3) "Construction" means the activities described in the approved mining plan which can only occur at the mining site with the issuance of a mining permit and written authorization to commence mining under ss.
293.37,
293.49, and
293.51, Stats.
Tax 13.03(4)
(4) "Construction period payment" means an amount equal to $100,000 for each county, city, village, town, and Native American community containing at least 15% of a minable ore body eligible to receive a payment under s.
70.395 (2) (d) 5., Stats., during the construction period.
Tax 13.03(4m)
(4m) "Eligible recipient" means a county, city, village, town, tribal government, or local impact committee authorized under s.
293.43 (3), Stats., actively involved or eligible to be involved in the good faith negotiation of a local agreement under s.
293.43, Stats., with the person filing the notice of intent under s.
293.31 (1), Stats.
Tax 13.03(5)
(5) "First dollar payment" means an amount equal to $100,000 for each county, city, village, town, or Native American community eligible to receive a payment under s.
70.395 (2) (d) 1.,
2. or
2m., Stats. If the tax collected under ss.
70.38 to
70.39, Stats., in any year is less than the first dollar payment as defined in this subsection, the first dollar payment for that year means the total amount of taxes collected under ss.
70.38 to
70.39, Stats.
Tax 13.03(6)
(6) "Impact fund" means investment and local impact fund.
Tax 13.03(7)
(7) "Indexed" means an adjustment made to payments under
s. Tax 13.06 (1),
(2), and
(3), to reflect the percentage change between the gross national product deflator for June of the current year and the gross national product deflator for June of the previous year, as determined by the U.S. department of commerce as of December 30 of the year for which the taxes under ss.
70.38 to
70.39, Stats., are due, except that no annual increase may be more than 10%. The revised amounts shall be rounded to the nearest whole number divisible by 100.
Tax 13.03(8)
(8) "Mine" means an excavation in or at the earth's surface made to extract metalliferous minerals for which a permit has been issued under s.
293.49, Stats.
Tax 13.03(10)
(10) "Mining permit application" means the mining permit application form filed with the department of natural resources pursuant to
s. NR 132.06, Wis. Adm. Code.
Tax 13.03 Note
Note: The mine permit application is Form 2700-4, Rev. 4-82.
Tax 13.03(11)(a)
(a) Of a metalliferous ore deposit for which a mining permit application has been filed pursuant to s.
293.37, Stats.
Tax 13.03(11)(b)
(b) Designated by s.
70.375 (1) (av), Stats., limited to the proposed location of the defined areas, structures, and equipment as shown in a mining plan:
Tax 13.03(11)(b)2.
2. Filed with the board as part of the written notice by a person intending to begin construction under
s. Tax 13.05.
Tax 13.03(12)
(12) "Municipality" means any county, city, village, town, or school district. Pursuant to s.
20.002 (13), Stats., this definition also includes any federally recognized tribal governing body.
Tax 13.03(13)
(13) "Native American community" means a federally recognized tribal governing body.
Tax 13.03(14)
(14) "Nonshared costs" means the amount of the school district's principal and interest payments on the long-term indebtedness and annual capital outlay for the current school year which is not shared under s.
121.07 (6) (a), Stats., or other nonshared costs, and which is attributable to enrollment increases resulting from the development of metalliferous mineral mining operations.
Tax 13.03(14g)
(14g) "Notice of intent distribution" means an amount equal to $150,000 maximum disbursed by the board to eligible municipalities, Native American communities, and local impact committees, on an as-needed basis pursuant to s.
70.395 (2) (fm), Stats.
Tax 13.03(14r)
(14r) "Notice of intent payment" means an amount equal to $150,000 maximum to be paid in 3 increments of $50,000 each until a refund is made or negotiations for a local agreement lapse, deposited into the impact fund pursuant to s.
70.395 (2) (dc), Stats.
Tax 13.03(16)
(16) "Person" means a sole proprietorship, partnership, association, or corporation and includes a lessee engaged in mining metalliferous minerals.
Tax 13.03(18)
(18) "Project reserve fund" means an amount equal to 10% of the net proceeds tax paid by each mine plus all accrued interest.
Tax 13.03(19)
(19) "Tax" means the net proceeds occupation tax imposed on persons engaged in mining metalliferous minerals in this state.
Tax 13.03 History
History: Cr.
Register, November, 1982, No. 323, eff. 12-1-82; emerg. cr. (10m), eff. 1-1-86. am. (4), cr. (10m), r. and recr. (11),
Register, September, 1986, No. 369, eff. 10-1-86; emerg. cr. (20) and (21), eff. 12-14-92; emerg. cr. (4m), (14g) and (14r), eff. 5-17-93; am. (3), (10), (11) (a) and (b) 1., r. and recr. (4), cr. (4m), (14g) and (14r), r. (15) and (17),
Register, August, 1993, No. 452, eff. 9-1-93; corrections in (3), (4m), (5), (8), (11) (a) and (b) 1. made under s. 13.93 (2m) (b) 7., Stats.,
Register September 2006 No. 609.
Tax 13.05
Tax 13.05
Transfer of taxes, funds, and fees. Tax 13.05(1)
(1)
Net proceeds tax. Fifteen days after collection of the tax, the department of administration, upon certification of the department of revenue, shall transfer the amount collected as follows:
Tax 13.05(1)(b)
(b) From mines which first begin operations after November 27, 1981:
Tax 13.05(1)(b)1.
1. The first dollar payment or 60% of the taxes collected, whichever is greater, to the impact fund.
Tax 13.05(1)(b)2.
2. After the distribution in
subd. 1., the remainder of the taxes collected to the badger fund under
s. 25.28, Stats.
Tax 13.05(1)(b)3.
3. If the balance in the impact fund is more than $20 million on January 1 of any year, the board shall transfer the excess over $20 million to a segregated account to be administrated under
s. 25.28, Stats. The interest which accrues on the amount transferred to the segregated account shall be used pursuant to
s. 25.28, Stats. For the purpose of determining the amount to be transferred, any monies deposited in the project reserve fund under
s. Tax 13.06 (4) shall not be included in the impact fund balance.
Tax 13.05(1)(b)4.
4. The board may transfer funds from the segregated account established under
subd. 3., up to the amount previously transferred in all prior years, under 2 conditions:
