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:
Tax 13.05(1)(b)4.a.
a. When the impact fund does not have sufficient funds to make any of the payments authorized under s.
70.395, Stats., for any year, or
Tax 13.05(1)(b)4.b.
b. When the balance in the impact fund is below $20 million on any January 1.
Tax 13.05(3)(a)(a) A person who engages in construction shall pay a construction fee to the department of revenue equal to an amount sufficient to make all the construction period payments that year under
s. Tax 13.06 (2). This fee shall be used exclusively by the board to make construction period payments.
Tax 13.05(3)(b)
(b) Any person intending to begin construction shall notify the board by registered mail 90 days prior to the time construction begins. This written notice of intent shall include:
Tax 13.05(3)(b)1.
1. The name and address of the person intending to begin construction.
Tax 13.05(3)(b)3.
3. The names of all municipalities containing at least 15% of the minable ore body.
Tax 13.05(3)(c)
(c) Within 45 days after the receipt of the written notice of intent to begin construction, the board shall notify the department of revenue and give written public notice listing the counties, cities, villages, towns, and Native American communities to receive construction period payments.
Tax 13.05(3)(d)
(d) In determining the construction fee, construction is considered to begin in all cities, villages, and towns that are part of the mining site when it begins in any part of the mining site.
Tax 13.05(3)(e)
(e) Within 7 days after the beginning of construction, a person shall pay the construction fee to the department of revenue for deposit in the impact fund.
Tax 13.05(4)(a)(a)
Procedure. Each person filing a notice of intent to collect data with the department of natural resources under s.
293.31 (1), Stats., shall make a notice of intent payment to the department of revenue for deposit in the impact fund, equal to an amount sufficient to make all of the notice of intent distributions under
s. Tax 13.06 (3), up to a maximum amount of $150,000. This payment shall be used by the board exclusively to make notice of intent distributions until a refund is made or negotiations for a local agreement lapse. The notice of intent payment shall be made in increments of $50,000 each until a refund is made or negotiations for a local agreement lapse.
Tax 13.05(4)(a)1.
1. Within 7 days after the filing of the notice of intent to collect data, a person shall pay the first increment of the notice of intent payment, an amount equal to $50,000, to the department of revenue for deposit into the impact fund.
Tax 13.05(4)(a)2.
2. A person making a payment under
subd. 1. shall pay an additional $50,000 to the department of revenue for deposit into the impact fund upon notification by the board that the board has distributed 50% of the payment made under
subd. 1.
Tax 13.05(4)(a)3.
3. A person making a payment under
subd. 2. shall pay an additional $50,000 for deposit into the impact fund upon notification by the board that the board has distributed all of the payment under
subd. 1. and 50% of the payment under
subd. 2.
Tax 13.05(4)(b)
(b) Information provided to the board. Any person filing a notice of intent to collect data with the department of natural resources shall within 7 days after that filing submit to the board the following:
Tax 13.05(4)(b)2.
2. A map showing the location of the ore body and proposed mining site.
Tax 13.05(4)(b)3.
3. A list of counties, cities, villages, towns, Native American communities, and local impact committees that may be eligible to be actively involved in the negotiation of a local agreement with that person, pursuant to s.
293.43, Stats. Those listed may be eligible to receive a notice of intent distribution.
Tax 13.05(4)(c)
(c) Information provided to eligible recipients. Within 7 days after the receipt of the notice of intent payment, the board shall give written notice to the counties, cities, villages, towns, Native American communities, and local impact committees that may be eligible to receive notice of intent distributions and shall distribute guidelines for uses of the distributions to each.
Tax 13.05(4)(d)
(d) Refunds of undistributed monies. Six months after the date of the signing of the local agreement under s.
293.43, Stats., the board shall refund to the person making the notice of intent payment any money paid under this subsection but undistributed by the board to eligible recipients.
Tax 13.05 History
History: Cr.
Register, November, 1982, No. 323, eff. 12-1-82; am. (3) (a), (b) and (c),
Register, September, 1986, No. 369, eff. 10-1-86; emerg. cr. (4), eff. 12-14-92; emerg. cr. (4), eff. 5-17-93; r. (1) (a), (2) and (3) (e), renum. (3) (intro.) to (d) to be (3) (a) to (e) and am. (3) (a) and (d), cr. (3) (b) 3. and (4),
Register, August, 1993, No. 452, eff. 9-1-93; corrections in (4) (a), (b) 3., and (d) made under s. 13.93 (2m) (b) 7., Stats.,
Register September 2006 No. 609.
Tax 13.06(1)(1)
First dollar payments. Certain counties, cities, villages, towns, and Native American communities shall receive a first dollar payment under s.
70.395 (2) (d), Stats. Only county expenditures of first dollar payments are restricted under
s. Tax 13.08 (7). Cities, villages, towns, and Native American communities are not restricted to mining-related expenditures of first dollar payments. Each December, the board shall certify to the department of administration the specific payments to be made on the first Monday in January of the next year, as follows:
Tax 13.06(1)(a)1.1. Each county in which the metalliferous minerals are extracted shall receive a first dollar payment.
Tax 13.06(1)(a)2.
2. Each county in which the metalliferous minerals are extracted shall also receive 20% of the tax collected from persons in that county or $250,000, whichever is less.
Tax 13.06(1)(b)
(b) Cities, villages, and towns. Each city, village, and town in which metalliferous minerals are extracted, or which contain at least 15% of that ore body, shall receive a first dollar payment.
Tax 13.06(1)(c)
(c) Native American communities. Each Native American community located within one or more cities, villages, or towns which receive a first dollar payment shall also receive a first dollar payment.
Tax 13.06(1)(d)1.1. Where the tax collected is in respect to a mine located in more than one county each county's first dollar payment shall be equal to the ratio of the amount of crude ore extracted from the mine in that county to the total amount of crude ore extracted from the mines that year multiplied by the amount of the payment under
par. (a) 1.
Tax 13.06(1)(d)3.
3. The dollar amounts in this subsection shall be indexed beginning in calendar year 1983 and corresponding fiscal years. The revised amounts shall be rounded to the nearest whole number divisible by 100. First dollar payments shall not be reduced below $100,000. When the $250,000 figure under
par. (a) 2. is indexed, the amount shall not be reduced below $250,000.
Tax 13.06(2)(a)(a) Each county, city, village, town, and Native American community that contains at least 15% of the minable ore body at a mining site for which a mining permit has been granted under s.
293.37, Stats., and for which a construction fee has been paid, shall receive a one-time payment of $100,000.
Tax 13.06(2)(b)
(b) The board shall certify to the department of administration the specific construction period payments to be made under s.
70.395 (2) (d) 5., Stats.
Tax 13.06(2)(d)
(d) The payment under this subsection shall be made within 30 days after construction at the mining site begins.
Tax 13.06(3)(a)(a) Procedure. Eligible recipients may receive a notice of intent distribution from the board for reasonable local agreement negotiation-related expenses according to the following procedure:
Tax 13.06(3)(a)1.
1. An eligible recipient shall notify the board and the person making payment under
s. Tax 13.05 (4) in writing that it is intending to begin negotiations or is preparing to negotiate a local agreement.
Tax 13.06(3)(a)2.
2. On an as-needed basis, an eligible recipient shall provide documentation to the board of the costs that have been incurred or expenses to be incurred. To document the expenses, the eligible recipient shall submit a copy of each bill received, contracts negotiated, or proposals and budgets for future expenses to the board and to the person making payment under
s. Tax 13.05 (4).
Tax 13.06(3)(a)3.
3. The board shall make payment from monies received under
s. Tax 13.05 (4) to the eligible notice of intent distribution recipient within 3 weeks for the amount of the reasonable expenditures that have occurred or to be incurred.
Tax 13.06(3)(b)
(b) Prior costs. Unless agreed to in writing between an eligible recipient and the person making payment under
s. Tax 13.05 (4), the person shall be liable for costs relating to the negotiation of a local agreement incurred prior to the making of the deposit under s.
70.395 (2) (dc), Stats., and for costs incurred prior to the written notice given by the eligible recipient under
par. (a) 1. if such notice and deposit are made or required to be made.
Tax 13.06(4)
(4) Project reserve fund. The board shall establish and maintain a project reserve fund within the impact fund in relation to each mine which first begins operation after November 27, 1981. Each project reserve fund shall consist of 10% of the net proceeds tax paid by each mine plus all accrued interest on that amount. For municipalities that contain a mining site and for which a project reserve fund has been established, the board shall withdraw monies from that specific fund to be used for the following purposes:
Tax 13.06(4)(a)
(a) To ensure an annual payment to each city, village, and town in an amount equal to the average first dollar payment to that municipality for the 3 previous years.
Tax 13.06(4)(b)
(b) To reimburse municipalities for costs associated with the cessation of mining operations.
Tax 13.06(5)
(5) Payment priorities. If the appropriations under s.
20.566 (7) (e) and
(v), Stats., in any one year are not sufficient to pay the full amount under
subs. (1) through
(4), full payments shall be made in the order listed in this subsection. If funds are not sufficient to pay the full amounts payable at a particular priority level, payments shall be prorated among the entities entitled to payments at that level. Payments shall be made in the following order pursuant to s.
70.395 (2) (e), Stats.:
Tax 13.06(5)(a)
(a) Construction period payments to counties, cities, villages, towns, and Native American communities which contain a mining site and for which a mining company has paid a construction fee for that site.
Tax 13.06(5)(b)
(b) First dollar payments for counties, cities, villages, towns, and Native American communities.
Tax 13.06(5)(c)
(c) Payments to counties for an amount equal to 20% of the tax collected or $250,000, whichever is less.
Tax 13.06 History
History: Cr.
Register, November, 1982, No. 323, eff. 12-1-82; emerg. cr. (2) (c), eff. 1-1-86; r. and rec. (2) (intro.), (a) and (b), am. (5) (a),
Register, September, 1986, No. 369, eff. 10-1-86; emerg. r. and recr. (3), eff. 12-14-92; emerg. r. and recr. (3), eff. 5-17-93; am. (1) (intro.), r. (1) (d) 2. and (5) (e), r. and recr. (2) and (3),
Register, August, 1993, No. 452, eff. 9-1-93; corrections in (2) (a), (3) (b) and (4) (c) made under s. 13.93 (2m) (b) 7., Stats.,
Register September 2006 No. 609.
Tax 13.07
Tax 13.07
Discretionary payments. In accordance with s.
70.395 (2) (g), Stats., any municipality may apply to the board for a discretionary payment from the impact fund.
Tax 13.07(1)
(1) School district payments. A school district may apply to the board for payments from the fund in an amount equal to the school district's nonshared costs. If the board finds that the school district has incurred costs attributable to enrollment resulting from the development and operation of metalliferous mineral mining and if the board and the school board of the school district reach an agreement on a payment schedule, the board shall certify to the department of administration for payment to the school district an amount equal to all or part of the nonshared costs of the school district in the year in which the initial agreement was reached. The board and the school district may, by mutual consent, modify the provisions of the agreement at any time. The payment shall be considered a nondeductible receipt for the purposes of s.
121.07 (6), Stats.
Tax 13.07(2)
(2) Discretionary payment program. The annual discretionary payment program includes the following procedures:
Tax 13.07(2)(a)
(a) Application process. The application process shall include the following steps:
Tax 13.07(2)(a)1.
1. Before June 1, the board may adopt an overall funding ceiling for the discretionary payment program outlined in this subsection. The level of the ceiling shall be based on the financial status of the impact fund, the board's expectation of what municipalities will need from the impact fund in the next year, and a review of the status of mineral development projects in the state. The overall funding ceiling shall be viewed throughout the application review process as a fiscal control upon the board. The board may modify the ceiling, as it deems necessary, once it has fully determined the merits of each application.
Tax 13.07(2)(a)2.
2. Before June 1, the board shall give written public notice announcing its intent to distribute discretionary grants and the total funds available for distribution. The board shall give written notice of the grant program and grant guidelines to local governments reasonably expected to be affected by metallic mineral development.
Tax 13.07(2)(a)3.
3. All discretionary grant applications submitted to the board shall be postmarked on or before July 31 in order to receive funding consideration.
Tax 13.07(2)(a)4.
4. Each application shall include a supporting resolution from the appropriate local governing body or bodies. The supporting resolutions submitted to the board shall be postmarked on or before August 31.
Tax 13.07(2)(a)4.a.
a. Each local or joint impact committee application shall be accompanied by a supporting resolution from the committee.
Tax 13.07(2)(a)4.b.
b. Each joint impact committee application shall be accompanied by a supporting resolution from each local committee within the area served by the joint committee and from each municipality which appoints the joint committee.
Tax 13.07(2)(a)4.c.
c. Each local impact committee application shall be accompanied by a supporting resolution from its appointing authority.
Tax 13.07(2)(a)5.
5. A municipality may submit more than one application. Two or more municipalities may submit a joint application.
Tax 13.07(2)(a)6.
6. The board may provide partial funding to a municipality for a mining-related project. The board may also require municipalities to provide matching funds toward project costs as a condition for receiving a discretionary grant.
Tax 13.07(2)(b)
(b) Application contents. An application may take one of 2 forms:
Tax 13.07(2)(b)1.
1. `Project proposal'. Municipalities seeking funds for a particular public service or facility, including the design, construction, or maintenance of a public facility, the hiring of consultants to provide specific legal, planning, local development, or technical assistance shall develop a project proposal for consideration by the board. The appropriate form shall be furnished by the board upon request. Information on the following shall be provided for a project proposal:
Tax 13.07(2)(b)1.c.
c. A detailed budget for the proposal including the local funding contribution the municipality plans to make or any outside funding that would be used for the project.
Tax 13.07(2)(b)1.d.
d. The project timetable, including the date of commencement and the date the project is expected to be completed.
Tax 13.07(2)(b)1.e.
e. A description of any alternatives to the proposed project which were considered and an explanation of why the proposed project was rated more highly than the alternatives.
Tax 13.07(2)(b)2.
2. `Mining impact brief'. Municipalities seeking funding for the operations of a local impact committee or a joint impact committee shall submit a mining impact brief. The appropriate form shall be furnished by the board upon request. Mining impact briefs shall include:
