AB1048-ASA1,8,224 76.02 (9) "Company", without other designation or qualification, includes any
25railroad company, any conservation and regulation company, any express company,

1any air carrier company, any pipeline company, any telephone company and any
2sleeping car company, as defined in this section, to which "company" is applied.
AB1048-ASA1, s. 16 3Section 16. 76.02 (9r) of the statutes is repealed.
AB1048-ASA1, s. 17 4Section 17. 76.02 (9t) of the statutes is renumbered 76.80 (3).
AB1048-ASA1, s. 18 5Section 18. 76.02 (9u) of the statutes is renumbered 76.80 (4) and amended
6to read:
AB1048-ASA1,8,157 76.80 (4) "Telephone company" means any person that provides to another
8person telecommunications services, including the resale of services provided by
9another telephone company, that originate in one local access and transport area, as
10defined in s. 76.38 (1) (bd), and terminate in a different local access and transport
11area, as defined in s. 76.38 (1) (bd)
. "Telephone company" does not include a person
12who operates a private shared telecommunications system, as defined in s. 196.201
13(1), and who is not otherwise a telephone company. "Telephone company" does not
14include a person who is a cellular mobile radio telecommunications utility, as defined
15in s. 196.202 (1)
.
AB1048-ASA1, s. 19 16Section 19. 76.04 (1) of the statutes is amended to read:
AB1048-ASA1,8,2217 76.04 (1) Every company defined in s. 76.02 shall, annually, file a true and
18accurate statement in such manner and form and setting forth such facts as the
19department shall deem necessary to enforce ss. 76.01 to 76.26. The annual reports
20for railroad companies, sleeping car companies and express companies shall be filed
21on or before April 15 and for conservation and regulation companies, air carriers,
22telephone companies
and pipeline companies on or before May 1.
AB1048-ASA1,9,6 23(1m) For sufficient reason shown the department may upon written request
24allow such further time for making and filing the report under sub. (1) as it may deem
25necessary, but not to exceed 30 days. If any company fails to file such report within

1the time prescribed or as extended under this subsection, the department shall add
2to the taxes due from such company $250 if the report is not filed within 15 days after
3the due date or extended due date and an additional $250 for each month or part of
4a month thereafter during which the report is not filed, except that the total penalty
5may not exceed $2,500. No company may in any action or proceeding contest the
6imposition of such penalty.
AB1048-ASA1, s. 20 7Section 20. 76.07 (1) of the statutes is amended to read:
AB1048-ASA1,9,138 76.07 (1) Duty of department. The department on or before August 1 in each
9year in the case of railroad companies and sleeping car companies, and on or before
10September 15 in the case of air carrier companies, telephone companies,
11conservation and regulation companies and pipeline companies, shall, according to
12its best knowledge and judgment, ascertain and determine the full market value of
13the property of each company within the state.
AB1048-ASA1, s. 21 14Section 21. 76.07 (2) of the statutes is amended to read:
AB1048-ASA1,9,2515 76.07 (2) Relation to state valuation; description. The value of the property
16of each of said companies for assessment shall be made on the same basis and for the
17same period of time, as near as may be, as the value of the general property of the
18state is ascertained and determined. The department shall prepare an assessment
19roll and place thereon after the name of each of said companies assessed, the
20following general description of the property of such company, to wit: "Real estate,
21right-of-way, tracks, stations, terminals, appurtenances, rolling stock, equipment,
22franchises and all other real estate and personal property of said company," in the
23case of railroads, and "Real estate, right-of-way, poles, wires, conduits, cables,
24devices, appliances, instruments, franchises and all other real and personal property
25of said company," in the case of conservation and regulation companies, and "Real

1estate, appurtenances, rolling stock, equipment, franchises, and all other real estate
2and personal property of said company," in the case of sleeping car and air carrier
3companies, and "Land and land rights, structures, improvements, mains, pumping
4and regulation equipment, services, appliances, instruments, franchises and all
5other real and personal property of said company," in the case of pipeline companies,
6and "All property of the company used in the operation of the company's telephone
7business" in the case of telephone companies,
which description shall be deemed and
8held to include the entire property and franchises of the company specified and all
9title and interest therein.
AB1048-ASA1, s. 22 10Section 22. 76.07 (4g) (e) of the statutes is repealed.
AB1048-ASA1, s. 23 11Section 23. 76.13 (1) of the statutes is amended to read:
AB1048-ASA1,10,2112 76.13 (1) The department shall compute and levy a tax upon the property of
13each company defined in s. 76.02, as assessed in the manner specified in ss. 76.07 and
1476.08, at the average net rate of taxation determined under s. 76.126. The amount
15of tax to be paid by each such company shall be extended upon a tax roll opposite the
16description of the property of the respective companies. The tax rolls for all
17companies required to be assessed on or before August 1 in each year under s. 76.07
18(1) shall be completed on or before August 10, and for all companies required to be
19assessed on or before September 15 in each year under s. 76.07 (1) shall be completed
20on or before October 1; and the department shall thereupon attach to each such roll
21a certificate signed by the secretary of revenue, which shall be as follows:
AB1048-ASA1,11,4 22"I hereby certify that the foregoing tax roll includes the property of all railroad
23companies, sleeping car companies, air carrier companies, conservation and
24regulation companies, telephone companies or pipeline companies, as the case may
25be, defined in 76.0276, liable to taxation in this state; that the valuation of the

1property of each company as set down in said tax roll is the full market value thereof
2as assessed by the department of revenue, except as changed by court judgment, and
3that the taxes thereon charged in said tax roll have been assessed and levied at the
4average net rate of taxation in this state, as required by law".
AB1048-ASA1, s. 24 5Section 24. 76.28 (4) of the statutes is repealed and recreated to read:
AB1048-ASA1,11,216 76.28 (4) Redetermination. If after filing the reports specified in sub. (7) and
7after the department's computation and assessment of license fees under sub. (2) it
8is determined that the amount of gross revenues reported is in error, the department
9shall compute the additional license fee to be paid or the amount of the overpayment
10of license fee to be refunded, as the case may be. If an additional license fee is due,
11the department shall give notice to the light, heat and power company against whom
12the license fee is to be levied. All such additional assessments and claims for refunds
13for excess license fees paid are subject to the same procedure for review and final
14determination as additional income or franchise tax assessments and claims for
15refunds under ch. 71 as far as the same may be applicable, except that appeals of
16denials of claims for refunds shall be made directly to the tax appeals commission
17and except that the additional license fees shall become delinquent 60 days after
18notice provided in this subsection or, if review proceedings are held, 60 days following
19final determination of the review proceedings. All additional license fees shall bear
20interest at the rate of 12% per year from the time they should have been paid to the
21date on which the additional fees shall become delinquent if unpaid.
AB1048-ASA1,12,522 (b) In the case of overpayments of license fees by any light, heat and power
23company under par. (a), the department shall certify the overpayments to the
24department of administration, which shall audit the amount of the overpayments
25and the state treasurer shall pay the amounts determined by means of the audit. All

1refunds of license fees under this subsection shall bear interest at the annual rate
2of 9% from the date of the original payment to the date when the refund is made. The
3time for making additional levies of license fees or claims for refunds of excess license
4fees paid, in respect to any year, shall be limited to 4 years after the time the report
5for such year was filed.
AB1048-ASA1, s. 25 6Section 25. 76.28 (5) of the statutes is repealed and recreated to read:
AB1048-ASA1,12,137 76.28 (5) Remedies. Delinquent license fees of any light, heat and power
8company, together with penalties and interest, for a lien upon all property of such
9company prior to all other liens, claims and demands, which lien may be enforced in
10an action in the name of the state in any court of competent jurisdiction against the
11property of such company within the state as an entirety. The remedies for
12nonpayment of taxes specified in s. 76.14 apply to nonpayment of license fees,
13penalties and interest referred to under this section.
AB1048-ASA1, s. 26 14Section 26. 76.28 (6) of the statutes is repealed and recreated to read:
AB1048-ASA1,12,1715 76.28 (6) Administration. (a) The records, books, accounts and papers of any
16light, heat and power company are subject to inspection and examination by the
17secretary of revenue or by the person that the secretary designates for that purpose.
AB1048-ASA1,12,2418 (b) If any light, heat and power company that is required under this section to
19file a report fails to file a report within the time prescribed by law or as extended
20under sub. (7), unless it is shown that the failure is due to reasonable cause and not
21due to wilful neglect, there shall be added to the amount required to be shown as
22license fees on the report 5% of the amount of such fees if the failure is for not more
23than one month, with an additional 5% for each additional month or fraction thereof
24during which the failure continues, not exceeding 25% in the aggregate.
AB1048-ASA1,13,9
1(c) If any light, heat and power company fails to make a report as required by
2sub. (7) within the time required, the department may enter an assessment against
3such company in a sum representing the approximate amount of the license fees,
4together with penalties and interest, for which such company may be liable as
5estimated by the department. Notice of such assessment shall be given by certified
6mail, and unless a report conforming to the requirements of this section is filed
7within 15 days of such notice, such estimated assessment shall become final.
8Thereafter the light, heat and power company assessed shall be forever barred from
9questioning the correctness of the same in any action or proceeding.
AB1048-ASA1, s. 27 10Section 27. Subchapter II (title) of chapter 76 [precedes 76.38] of the statutes
11is amended to read:
AB1048-ASA1,13,1212 Chapter 76
AB1048-ASA1,13,13 13Subchapter II
AB1048-ASA1,13,16 14Telephone companies license
15 fees;
car line companies;
16 electric cooperative associations
AB1048-ASA1, s. 28 17Section 28. 76.38 of the statutes, as affected by 1995 Wisconsin Act .... (this
18act), is repealed.
AB1048-ASA1, s. 29 19Section 29. 76.38 (1) (c) of the statutes is amended to read:
AB1048-ASA1,14,220 76.38 (1) (c) "Telephone company" means any person operating a
21telecommunications facility or providing telecommunications services to another
22person, including the resale of those services provided by another telephone
23company. "Telephone company" does not include any person who operates a private
24shared telecommunications system as defined in s. 196.201 (1) and who is not

1otherwise a telephone company. Beginning with the assessment on May 1, 1998,
2"telephone company" does not include a person described in s. 76.02 (9u).
AB1048-ASA1, s. 30 3Section 30. 76.38 (4) (a) of the statutes, is renumbered 76.38 (4), and 76.38 (4)
4(intro.), (c) and (d) of the statutes, as renumbered, are amended to read:
AB1048-ASA1,14,85 76.38 (4) (intro.) Except as provided in sub. (6), every Every telephone company
6operating one or more telephone exchanges shall pay an annual license fee equal to
7the following percentages of its total gross revenues in this state for local and rural
8exchange service
:
AB1048-ASA1,14,99 (c) For fees assessed on May 1, 1996, 5.70% 5.77%.
AB1048-ASA1,14,1110 (d) For fees assessed on May 1, 1997, and on each May 1 thereafter, 5.40%, 1998,
115.77%
.
AB1048-ASA1, s. 31 12Section 31. 76.38 (4) (b) of the statutes is repealed.
AB1048-ASA1, s. 32 13Section 32. Subchapter IV of chapter 76 [precedes 76.80] of the statutes is
14created to read:
AB1048-ASA1,14,1515 Chapter 76
AB1048-ASA1,14,1716 Subchapter IV
17 Telephone company tax
AB1048-ASA1,14,18 1876.80 Definitions. In this subchapter:
AB1048-ASA1,14,19 19(1) "Department" means the department of revenue.
AB1048-ASA1,15,2 2076.81 Imposition. There is imposed a tax on the real property of, and the
21tangible personal property of, every telephone company, except motor vehicles that
22are exempt under s. 70.112 (5) and treatment plant and pollution abatement
23equipment that is exempt under s. 70.11 (21) (a). Except as provided in s. 76.815, the
24rate for the tax imposed on each description of real property and on each item of

1tangible personal property is the net rate for the prior year for the tax under ch. 70
2in the taxing jurisdictions where the description or item is located.
AB1048-ASA1,15,7 376.815 Combined reporting. For taxes payable in 1998 and 1999, telephone
4companies that have more than 150,000 access lines in this state may submit a
5combined report of their items of personal property. Any company that does so shall
6pay the tax on those items at a rate that reflects the company's weighted average
7property tax rate based on the value and location of its real property in this state.
AB1048-ASA1,15,11 876.82 Assessment. The department, using the methods that it uses to assess
9property under s. 70.995, shall assess the property that is taxable under s. 76.81,
10including property that is exempt under s. 70.11 (27) from the tax under ch. 70, at
11its value as of January 1.
AB1048-ASA1,15,16 1276.83 Report; payment. On or before March 1, every telephone company
13shall send to the department a completed form that the department prescribes. Upon
14written request, the department may extend the time for filing the report by no more
15than 30 days. The requirements for payment of taxes under s. 76.13 (2a), as they
16apply to the tax under subch. I, apply to the tax under this subchapter.
AB1048-ASA1,15,19 1776.84 Administration. (1) On or before October 1, the department shall
18notify each telephone company that is subject to the tax under s. 76.81 of the assessed
19value of its property.
AB1048-ASA1,15,21 20(2) On or before November 1, the department shall notify each telephone
21company that is subject to the tax under s. 76.81 of the amount of that tax.
AB1048-ASA1,15,25 22(3) From the revenues collected under this subchapter, the department shall
23transfer to the appropriation account under s. 20.566 (2) (ht) in 1997-98 $307,300,
24in 1998-99 $283,300 and in 1999-2000 and thereafter the amounts necessary to
25administer the tax under this subchapter.
AB1048-ASA1,16,3
1(4) Sections 76.03 (4), 76.05, 76.06, 76.075, 76.08, 76.09, 76.13 (1), (2) and (3),
276.14, 76.18, 76.22, 76.23, 76.25 and 76.28 (4) to (6), as they apply to the tax under
3subch. I, apply to the tax under this subchapter.
AB1048-ASA1, s. 33 4Section 33. Subchapter V of chapter 76 [precedes 76.90] of the statutes is
5created to read:
AB1048-ASA1,16,66 chapter 76
AB1048-ASA1,16,87 subchapter v
8 transitional adjustment fee
AB1048-ASA1,16,9 976.90 Definitions. In this subchapter:
AB1048-ASA1,16,10 10(1) "Basic local exchange service" has the meaning given in s. 196.01 (1g)
AB1048-ASA1,16,12 11(2) "Cellular mobile radio telecommunications utility" has the meaning given
12in s. 196.202 (1).
AB1048-ASA1,16,13 13(3) "Department" means the department of revenue.
AB1048-ASA1,16,20 1476.91 Imposition. For 1999 and 2000, there is imposed on each cellular mobile
15radio telecommunications utility and on each person that, on the effective date of this
16section .... [revisor inserts date], provides basic local exchange service a transitional
17adjustment fee. Taxpayers shall pay the tax during May 1998, November 1998, May
181999, November 1999 and May 2000. For each month that a fee is due under this
19subchapter, the taxpayer shall pay to the department an amount calculated as
20follows:
AB1048-ASA1,16,23 21(1) Determine the amount that the taxpayer would pay during that month,
22taking into account the reconciliation of the previous year's estimated payments, if
23the taxpayer were assessed the tax under s. 76.38, 1993 stats., at a rate of 5.77%.
AB1048-ASA1,16,25 24(2) Subtract from the amount under sub. (1) the taxpayer's payment during
25that month of the tax under subch. IV.
AB1048-ASA1,17,4
176.92 Report; payment. On or before March 1, every taxpayer that is subject
2to the fee under this subchapter shall send to the department a completed form that
3the department prescribes. Upon written request, the department may extend the
4time for filing the report by no more than 30 days.
AB1048-ASA1,17,6 576.93 Administration. (1) On or before May 1, the department shall notify
6each taxpayer that is subject to the fee under s. 76.91 of the amount of that fee.
AB1048-ASA1,17,9 7(2) Sections 76.03 (4), 76.04 (1), 76.05, 76.06, 76.14, 76.18, 76.22, 76.24 (1),
876.25 and 76.28 (4) to (6), as they apply to the tax under subch. I, apply to the fee
9under this subchapter.
AB1048-ASA1, s. 34 10Section 34. 77.52 (2) (a) 5. of the statutes is amended to read:
AB1048-ASA1,17,1411 77.52 (2) (a) 5. The sale of telecommunications services , not including services
12paid for by the insertion of coins in a coin-operated telephone,
that originate in this
13state and are charged to a service address in this state, regardless of the location
14where that charge is billed or paid.
AB1048-ASA1, s. 35 15Section 35. 134.72 (1) (a) of the statutes is amended to read:
AB1048-ASA1,17,1916 134.72 (1) (a) "Facsimile machine" means a machine that transmits copies of
17documents by means of a telecommunications facility, as defined in s. 76.38 (1) (bm)
18telephone line, telegraph line, microwave, satellite, cellular radio, fiber optics,
19coaxial cable or any other transmission facility or any switching device
.
AB1048-ASA1, s. 36 20Section 36. 227.03 (1) of the statutes is amended to read:
AB1048-ASA1,17,2221 227.03 (1) This chapter applies to cases arising under ss. 76.38, 76.39 and, 76.48
22and 76.91.
AB1048-ASA1, s. 37 23Section 37. 227.03 (1) of the statutes, as affected by 1995 Wisconsin Act ....
24(this act), is repealed and recreated to read:
AB1048-ASA1,18,2
1227.03 (1) This chapter applies to cases arising under s. 76.38, 1993 stats., and
2ss. 76.39, 76.48 and 76.91.
AB1048-ASA1, s. 38 3Section 38. 968.01 (1) of the statutes is amended to read:
AB1048-ASA1,18,64 968.01 (1) ``Facsimile machine" means a machine that transmits copies of
5documents by means of a telecommunications facility, as defined in s. 76.38 (1) (bm)

6has the meaning given in s. 134.72 (1) (a).
AB1048-ASA1, s. 39 7Section 39. 1991 Wisconsin Act 39, section 9149 (6) is repealed.
AB1048-ASA1, s. 40 8Section 40. 1991 Wisconsin Act 39, section 9149 (7) is amended to read:
AB1048-ASA1,18,159[1991 Wisconsin Act 39] Section 9149 (7) Legislative intent; telephone
10companies.
The legislature intends that the tax reduction created by the treatment
11of chapter 76 of the statutes by this act in regard to telephone companies, when fully
12and completely implemented in 1997,
constitutes a portion of the refund of taxes that
13could be claimed pursuant to GTE Sprint Communications Corporation, n.k.a. U.S.
14Sprint Communications Company vs. Wisconsin Bell, Inc., and the State of
15Wisconsin, (No. 89-0272, May 15, 1990).
AB1048-ASA1, s. 41 16Section 41. Nonstatutory provisions.
AB1048-ASA1,18,2317 (1) Reconciliation. Cellular mobile radio telecommunications utilities and
18telephone companies that provide basic local exchange service shall reconcile their
19first payments under subchapter V of chapter 76 of the statutes, as created by this
20act, to reflect their overpayment or underpayment of their final instalment of gross
21receipts taxes. All other telephone companies shall reconcile their first payments
22under subchapter IV of chapter 76 of the statutes, as created by this act, to reflect
23their overpayment or underpayment of their final instalment of gross receipts taxes.
AB1048-ASA1,19,3
1(2) Transition. This act does not affect any amounts due, remedies available
2to or appeals available to any telephone company or the department of revenue that
3accrued before a change in the method of taxation of any telephone company.
AB1048-ASA1,19,94 (3)  Instalment amount. Notwithstanding section 76.83 of the statutes, as
5created by this act, the May 10, 1998, instalment of the tax under subchapter IV of
6chapter 76 of the statutes, as created by this act, shall be at least 50% of the tax under
7section 76.38 of the statutes that was assessed on May 1, 1998, or at least 40% of the
8tax under subchapter IV of chapter 76 of the statutes, as created by this act, that is
9due for 1998.
AB1048-ASA1,19,1510 (4) Proxy for refund. The legislature intends that the tax reduction created
11by the treatment of chapter 76 of the statutes by this act in regard to telephone
12companies, when it is implemented in 1998, constitutes the remainder of taxes that
13could be claimed pursuant to GTE Sprint Communications n.k.a. U.S. Sprint
14Communications Company v. Wisconsin Bell, Inc., and the State of Wisconsin, (No.
1589-0272, May 15, 1990).
AB1048-ASA1,19,1816 (5) Nonseverability. Notwithstanding section 990.001 (11) of the statutes, if
17it is finally adjudicated that any provision of this act is unconstitutional, the entire
18act is void.
AB1048-ASA1,19,2319 (6) Telephone tax. The authorized FTE positions for the department of
20revenue are increased by 6.0 PR positions on July 1, 1997, to be funded from the
21appropriation under section 20.566 (2) (ht) of the statutes, as created by this act, for
22the purpose of administering the tax under subchapter IV of chapter 76 of the
23statutes, as created by this act.
AB1048-ASA1, s. 42 24Section 42. Appropriation changes.
AB1048-ASA1,20,7
1(1) Transfer to property tax relief and technological equipment fund. On
2July 1, 1999, there is transferred from the general fund to the property tax relief and
3technological equipment fund an amount that is calculated by subtracting from the
4amount of revenue collected from telephone companies under chapter 76 of the
5statutes during state fiscal years 1995-96, 1996-97, 1978-98 and 1998-99 the
6amount of revenue that would have been collected from those companies during
7those fiscal years if chapter 76 of the statutes had not been affected by this act.
AB1048-ASA1, s. 43 8Section 43. Initial applicability.
AB1048-ASA1,20,109 (1) The treatment of subchapter IV of chapter 76 of the statutes first applies
10to taxes due for 1998.
AB1048-ASA1, s. 44 11Section 44. Effective dates. This act takes effect on the day after
12publication, except as follows:
AB1048-ASA1,20,1413 (1) Sales tax. The treatment of section 77.52 (2) (a) 5. of the statutes takes effect
14on the first day of the 2nd month beginning after publication.
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