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AB1048-ASA1, s. 31 12Section 31. 76.38 (4) (b) of the statutes is repealed.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.
AB1048-ASA1,20,1815 (2) Discontinuation of license fee. The repeal of section 76.38 of the statutes,
16the treatment of section 76.28 (4), (5) and (6) and subchapter II (title) of chapter 76
17of the statutes and the repeal and recreation of sections 20.913 (1) (b), 71.26 (3) (f),
1873.01 (4) (a) and (5) (a) and 227.03 (1) of the statutes take effect on May 15, 1998.
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