Amendment AA126-ASA1-SB55

LRBb1307/1

JK:jld:rs

2001 - 2002 LEGISLATURE

ASSEMBLY AMENDMENT 126, TO ASSEMBLY SUBSTITUTE AMENDMENT 1, TO 2001 SENATE BILL 55

June 29, 2001 - Offered by Representative Cullen.

SB55-ASA1-AA126,1,1 At the locations indicated, amend the substitute amendment as follows:

SB55-ASA1-AA126,1,2 1. Page 852, line 8: after that line insert:

SB55-ASA1-AA126,1,3 " Section 2254d. 78.01 (1) of the statutes is amended to read:

SB55-ASA1-AA126,2,4 78.01 (1) Imposition of tax and by whom paid. An excise tax at the rate determined under ss. 78.015 and, 78.017 , and 78.018 is imposed on all motor vehicle fuel received by a supplier for sale in this state, for sale for export to this state or for export to this state except as otherwise provided in this chapter. The motor vehicle fuel tax is to be computed and paid as provided in this chapter. Except as otherwise provided in this chapter, a person who receives motor vehicle fuel under s. 78.07 shall collect from the purchaser of the motor vehicle fuel that is received, and the purchaser shall pay to the person who receives the motor vehicle fuel under s. 78.07, the tax imposed by this section on each sale of motor vehicle fuel at the time of the sale, irrespective of whether the sale is for cash or on credit. In each subsequent sale or distribution of motor vehicle fuel on which the tax has been collected as provided in this subsection, the tax collected shall be added to the selling price so that the tax is paid ultimately by the user of the motor vehicle fuel.

SB55-ASA1-AA126, s. 2254m Section 2254m. 78.018 of the statutes is created to read:

SB55-ASA1-AA126,2,7 78.018 Adjustment in 2001. On the effective date of this section .... [revisor inserts date], the rate of the tax imposed under s. 78.01 (1) is decreased by 5 cents.

SB55-ASA1-AA126, s. 2254p Section 2254p. 78.12 (4) (a) 4. of the statutes is amended to read:

SB55-ASA1-AA126,2,10 78.12 (4) (a) 4. Multiply the number of gallons under subd. 3. by the rate under s. 78.015 as increased under s. 78.017 and as decreased under s. 78.018.

SB55-ASA1-AA126, s. 2254q Section 2254q. 78.12 (4) (b) 2. of the statutes is amended to read:

SB55-ASA1-AA126,2,13 78.12 (4) (b) 2. Multiply the number of gallons under subd. 1. by the rate under s. 78.015 as increased under s. 78.017 and as decreased under s. 78.018.".

SB55-ASA1-AA126,2,14 2. Page 1423, line 24: after that line insert:

SB55-ASA1-AA126,2,17 "(4e) Motor vehicle fuel tax rate. The treatment of sections 78.01 (1), 78.018, and 78.12 (4) (a) 4. and (b) 2. of the statutes takes effect on the first day of the 2nd month beginning after publication.".

SB55-ASA1-AA126,2,18 (End)