Madison, WI 53708-8933
SECTION 1. Tax 13.03 (7) is repealed.
SECTION 2. Tax 13.03 (9) is amended to read:
Tax 13.03 (9) "Mining" or "mined" has the meaning under s. 70.375 (1) (b), Stats. SECTION 3. Tax 13.03 (14) is repealed.
SECTION 4. Tax 13.03 (14g) is amended to read:
Tax 13.03 (14g) "Notice of intent distribution" means an amount equal to $150,000 $225,000 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. SECTION 5. Tax 13.03 (14r) is amended to read:
Tax 13.03 (14r) "Notice of intent payment" means an amount equal to $150,000 $225,000 maximum to be paid in 3 increments of $50,000 $75,000 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. SECTION 6. Tax 13.05 (1) is repealed.
SECTION 7. Tax 13.05 (4) (a) is amended to read:
Tax 13.05 (4) (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 70.395 (2) (dc), Stats. 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. 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. SECTION 8. Tax 13.06 (1) is amended to read:
Tax 13.06 (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) 70.396, Stats. 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:. (a) Counties.
1. Each county in which the metalliferous minerals are extracted shall receive a first dollar payment. 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.
(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.
(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.
(d) Exceptions.
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. 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.
SECTION 9. Tax 13.06 (2) is repealed.
SECTION 10. Tax 13.06 (4) is repealed.
SECTION 11. Tax 13.06 (5) is repealed.
SECTION 12. Tax 13.07 (intro.) is amended to read:
Tax 13.07 Discretionary payments. In accordance with s. 70.395 (2) (f), (fm), and (g), Stats., any municipality may apply to the board for a discretionary payment from the impact fund. SECTION 13. Tax 13.07 (1) is repealed.
SECTION 14. Tax 13.07 (2) (c) 9. is amended to read:
Tax 13.07 (2) (c) 9. The extent to which the location of each applicant, with respect to mineral development, meets 3 distribution priorities: Priority for distribution of payments shall be determined in accordance with s. 70.395 (2) (h)., Stats. a. Distribution shall first be made to those municipalities with active metalliferous mining sites or with metalliferous mining sites that were active within 3 years previous to December 31 of the year in which the grant application is made, or to those municipalities in which a permit has been issued under s. 293.37, Stats., to commence mining. b. Distribution shall next be made to those municipalities adjacent to municipalities in which metalliferous minerals are extracted or were extracted more than 3 years, but less than 7 years previous to December 31 of the year in which the grant application is made.
c. Distribution shall next be made to those municipalities in which metalliferous minerals are not currently being extracted and to those municipalities which are not adjacent to municipalities in which metalliferous minerals are extracted. Within this category, a higher priority shall be given to municipalities where a metalliferous mine is proposed and the mining company has filed a notice of intent under s. 293.31, Stats., a prospecting permit application under s. 293.35, Stats., or a mining permit application under s. 293.37, Stats., municipalities where metalliferous mining occurred more than 3 years ago, and municipalities where metallic mineral exploration is occurring. SECTION 15. Tax 13.075 is repealed.
SECTION 16. Tax 13.08 is amended to read:
Tax 13.08 Expenditures.
(1) Discretionary grants. Discretionary grants to alleviate metalliferous mining impacts may be applied towards the following purposes, in accordance with s. 70.395 (2) (g), Stats.: (a) Protective services, such as police and fire services associated with the construction and operation of the mining facility.
(b) Highways, as defined in s. 990.01 (12), Stats., repaired or constructed as a consequence of the construction and operation of the mining facility. (c) Studies and projects for local development. (d) Monitoring the effects of the mining operations on the environment.
(e) Extraordinary community facilities and services provided as a result of mining activity.
(f) Legal counsel and technical consultants to represent and assist municipalities appearing before state agencies on matters relating to metalliferous mineral mining and for processing mining-related permits or other approvals required by the municipality. (g) The preparation of area-wide community service plans which identify social, economic, educational, and environmental impacts associated with mining and which set forth a plan for minimizing the impacts. (h) Local impact committee operations, under s. 293.33, Stats. (i) Other expenses associated with the construction and operation of the mining facility.
(j) Expenses attributable to a permanent or temporary closing of a mine including the cost of providing retraining and other educational programs designed to assist displaced workers in finding new employment opportunities and the cost of operating any job placement referral programs connected with the curtailment of mining operations in any area of this state.
(k) Provision of educational services in a school district. (L) Expenses related to water monitoring and provision of water under s. 293.65 (5), Stats., incurred by a city, town, or village. Tax 13.08(2)(2) Notice of intent payments. Once a notice of intent to collect data is filed pursuant to s. 293.31 (1), Stats., funds disbursed up until 6 months after the signing of the local agreement according to s. 293.43, Stats., in accordance with s. 70.395 (2) (fm), Stats., may be spent for purposes directly in response to the negotiation of a local agreement, although the expenditure may be after the 6 month period, limited to: (a) Facilitating communications with the mining company and state agencies. (b) Analyzing the implications of the proposed mine. (c) Reviewing and commenting on the mining reclamation plans, permit applications, the environmental impact statement, the notice of intent to collect data, or any other submittal to state agencies under the mining permit application and environmental review process. (d) Developing written solutions to potential mining-induced growth problems. (e) Developing and recommending priorities for local action. (f) Legal counsel and technical consultants in the areas of transportation, utilities, economic, environmental, and social impacts, and municipal services in accordance with s. 70.395 (2) (fm), Stats. Tax 13.08(2)(g)(g) Public participation activities directly related to the review of the proposed mining project by state agencies. Tax 13.08(2)(i)(i) Preparation of areawide community service plans which identify social, economic, educational, and environmental impacts associated with mining and set forth a plan for minimizing the impacts. Tax 13.08(2)(k)(k) Necessary supplies and materials pertaining to the activities listed in this subsection. Tax 13.08(3)(3) Construction period payments. Once mine construction begins, funds disbursed in accordance with s. 70.395 (2) (d) 5., Stats., may be spent for purposes directly in response to mine construction, limited to: Tax 13.08(3)(a)(a) Activities listed in sub. (2) (a) through (e) and (g) through (k). (b) Protective services, such as police and fire services. (c) Repair and construction of highways, as defined in s. 990.01 (12), Stats. Tax 13.08(3)(k)(k) Other expenses incurred as a direct result of mine construction. Tax 13.08(4)(4) Operation period payments. Once mining begins, discretionary payments made in accordance with s. 70.395 (2) (g), Stats., and payments paid to counties in accordance with s. 70.395 (2) (d) 1. and 1m., Stats., may be spent for mining related purposes, limited to: Tax 13.08(4)(a)(a) Activities listed in subs. (1), (2) (a) through (e) and (g) through (k), and (3). Tax 13.08(5)(5) Curtailment and cessation period payments. In preparation for either the permanent or temporary cessation of mining, discretionary payments made in accordance with s. 70.395 (2) (g), Stats., and first dollar payments paid to counties in accordance with s. 70.395 (2) (d) 1. and 1m., Stats., may be spent for mining related purposes limited to:
