SE5 AB1: Bill Text

AB1, s. 14 Section 14. 20.505 (1) (fm) of the statutes, as created by 1995 Wisconsin Act .... (this act), is repealed.

AB1, s. 15 Section 15. 20.505 (1) (ka) of the statutes, as affected by 1995 Wisconsin Act 27, is amended to read:

AB1,10,18 20.505 (1) (ka) (title) Materials and services to state agencies and certain districts. The amounts in the schedule to provide services primarily to state agencies or local professional baseball park districts created under subch. III of ch. 229, other than services specified in pars. (im), (is) and (kb) to (kr) and subs. (2) (k) and (5) (ka), and to repurchase inventory items sold primarily to state agencies or such districts. All moneys received from the provision of services primarily to state agencies and such districts and from the sale of inventory items primarily to state agencies and such districts, other than moneys received and disbursed under pars. (im), (is) and (kb) to (kr) and subs. (2) (k) and (5) (ka), shall be credited to this appropriation account.

AB1, s. 16 Section 16. 20.505 (1) (kc) of the statutes, as affected by 1995 Wisconsin Act 27, is amended to read:

AB1,11,2 20.505 (1) (kc) Capital planning and building construction services. The amounts in the schedule to provide capital planning services under s. 13.48 (5) and building construction services under subch. V of ch. 16 on behalf of state agencies and local professional baseball park districts created under subch. III of ch. 229. The secretary of administration may credit moneys received for the provision of building construction and capital planning services on behalf of state agencies and such districts to this appropriation account.

AB1, s. 17 Section 17. 20.566 (1) (gd) of the statutes is created to read:

AB1,11,8 20.566 (1) (gd) Administration of special district taxes. From the moneys received from the appropriation account under s. 20.835 (4) (gb), the amounts in the schedule for the purpose of administering the special district taxes imposed under s. 77.705 by a district created under subch. III of ch. 229 and the room tax imposed under s. 66.75 (1m) (a) by a district created under subch. III of ch. 229.

AB1, s. 18 Section 18. 20.835 (4) (g) of the statutes is amended to read:

AB1,11,15 20.835 (4) (g) County taxes. All moneys received from the taxes imposed under subch. V of ch. 77 s. 77.70 for distribution to the counties that enact an ordinance imposing taxes under that subchapter section and for interest payments on refunds under s. 77.76 (3), except that 1.5% of those tax revenues collected under that subchapter section shall be credited to the appropriation account under s. 20.566 (1) (g).

AB1, s. 19 Section 19. 20.835 (4) (gb) of the statutes is created to read:

AB1,12,2 20.835 (4) (gb) Special district taxes. All moneys received from the taxes imposed under s. 77.705 and from taxes imposed by a local professional baseball park district under s. 66.75 (1m) (a), for the purpose of distribution to the special districts that adopt a resolution imposing taxes under subch. V of ch. 77 and under s. 66.75 (1m) (em), and for the purpose of financing a local professional baseball park district, except that of those tax revenues collected under subch. V of ch. 77 3% for the first 2 years of collection and 1.5% thereafter shall be credited to the appropriation account under s. 20.566 (1) (gd) and except that of those tax revenues collected under s. 66.75 (1m) (em) 3% for the first 2 years of collection and 1.5% thereafter shall be credited to the appropriation account under s. 20.566 (1) (gd).

AB1, s. 20 Section 20. 20.907 (1e) of the statutes is created to read:

AB1,12,7 20.907 (1e) Professional baseball parks. The department of administration may accept a grant of land or other property to the state for purposes of use for a professional baseball park. Upon acceptance, the grant is legal and valid and the department shall execute and enforce the terms of the grant.

AB1, s. 21 Section 21. 24.61 (2) (a) 7. of the statutes is created to read:

AB1,12,10 24.61 (2) (a) 7. Bonds issued by a local professional baseball park district created under subch. III of ch. 229.

AB1, s. 22 Section 22. 25.17 (3) (b) 10. of the statutes is created to read:

AB1,12,13 25.17 (3) (b) 10. Bonds issued by a local professional baseball park district created under subch. III of ch. 229.

AB1, s. 23 Section 23. 25.50 (1) (d) of the statutes, as affected by 1995 Wisconsin Act 27, is amended to read:

AB1,12,23 25.50 (1) (d) "Local government" means any county, town, village, city, power district, sewerage district, drainage district, town sanitary district, public inland lake protection and rehabilitation district, local professional baseball park district created under subch. III of ch. 229, public library system, school district or technical college district in this state, any commission, committee, board or officer of any governmental subdivision of this state, any court of this state, other than the court of appeals or the supreme court, or any authority created under s. 231.02, 233.02 or 234.02.

AB1, s. 24 Section 24. 66.04 (2) (a) 3p. of the statutes is created to read:

AB1,13,2 66.04 (2) (a) 3p. Bonds issued by a local professional baseball park district created under subch. III of ch. 229.

AB1, s. 25 Section 25. 66.066 (1) (a) of the statutes is amended to read:

AB1,13,13 66.066 (1) (a) "Municipality" means any city, village, town, county, commission created by contract under s. 66.30, public inland lake protection and rehabilitation district established under s. 33.23, 33.235 or 33.24, metropolitan sewerage district created under ss. 66.20 to 66.26 or 66.88 to 66.918, town sanitary district under subch. IX of ch. 60, a local professional baseball park district created under subch. III of ch. 229 or a municipal water district or power district under ch. 198 and any other public or quasi-public corporation, officer, board or other public body empowered to borrow money and issue obligations to repay the same out of revenues. "Municipality" does not include the state or a local exposition district created under subch. II of ch. 229.

AB1, s. 26 Section 26. 66.066 (1) (c) of the statutes is amended to read:

AB1,13,19 66.066 (1) (c) "Revenue" means all moneys received from any source by a public utility and all rentals and fees and in the case of a local professional baseball park district created under subch. III of ch. 229 includes tax revenues deposited into a special fund under s. 229.685 and payments made into a special debt service reserve fund under s. 229.74.

AB1, s. 27 Section 27. 66.066 (5) of the statutes is created to read:

AB1,13,22 66.066 (5) Revenue bonds issued by a local professional baseball park district created under subch. III of ch. 229 are subject to the provisions in ss. 229.72 to 229.81.

AB1, s. 28 Section 28. 66.067 of the statutes is amended to read:

AB1,14,6 66.067 Public works projects. For financing purposes, garbage incinerators, toll bridges, swimming pools, tennis courts, parks, playgrounds, golf links, bathing beaches, bathhouses, street lighting, city halls, village halls, town halls, courthouses, jails, schools, cooperative educational service agencies, hospitals, homes for the aged or indigent, regional projects, waste collection and disposal operations, systems of sewerage, local professional baseball park facilities and any and all other necessary public works projects undertaken by any municipality are public utilities within the meaning of s. 66.066.

AB1, s. 29 Section 29. 66.30 (1) (a) of the statutes is amended to read:

AB1,14,16 66.30 (1) (a) In this section "municipality" means the state or any department or agency thereof, or any city, village, town, county, school district, public library system, public inland lake protection and rehabilitation district, sanitary district, farm drainage district, metropolitan sewerage district, sewer utility district, solid waste management system created under s. 59.07 (135), local exposition district created under subch. II of ch. 229, local professional baseball park district created under subch. III of ch. 229, water utility district, mosquito control district, municipal electric company, county or city transit commission, commission created by contract under this section, taxation district or regional planning commission.

AB1, s. 30 Section 30. 66.75 (1) (bm) of the statutes is created to read:

AB1,14,19 66.75 (1) (bm) "Local professional baseball park district" has the meaning given for "district" in s. 229.65 (5).

AB1, s. 31 Section 31. 66.75 (1m) (a) of the statutes is amended to read:

AB1,15,10 66.75 (1m) (a) The governing body of a municipality may enact an ordinance, and a district, under par. (e), and a local professional baseball park district, under par. (em), may adopt a resolution, imposing a tax on the privilege of furnishing, at retail, except sales for resale, rooms or lodging to transients by hotelkeepers, motel operators and other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for use of the accommodations. Any tax imposed under this paragraph is not subject to the selective sales tax imposed by s. 77.52 (2) (a) 1. and may not be imposed on sales to the federal government and persons listed under s. 77.54 (9a). Any tax imposed under this paragraph by a municipality shall be paid to the municipality and may be forwarded to a commission if one is created under par. (c), as provided in par. (d). Except as provided in par. (am), any tax imposed under this paragraph by a municipality may not exceed 8%. Except as provided in par. (am), if a tax greater than 8% under this paragraph is in effect on May 13, 1994, the municipality imposing the tax shall reduce the tax to 8%, effective on June 1, 1994.

AB1, s. 32 Section 32. 66.75 (1m) (em) of the statutes is created to read:

AB1,15,18 66.75 (1m) (em) A local professional baseball park district may adopt a resolution under s. 229.68 (15) imposing a room tax under par. (a) in an amount not to exceed 1% of total room charges. The resolution shall be effective on the first day of the first month that begins at least 30 days after the adoption of the resolution. A room tax imposed by a local professional baseball park district under this paragraph applies within the local professional baseball park district's jurisdiction, as specified in s. 229.67.

AB1, s. 33 Section 33. 66.75 (1m) (fm) of the statutes is created to read:

AB1,15,22 66.75 (1m) (fm) 1. The department of revenue shall administer the tax that is imposed under par. (a) by a local professional baseball park district and may take any action, conduct any proceeding and impose interest and penalties.

AB1,16,2 2. Sections 77.51 (14) (c), (f) and (j) and (14g), 77.52 (3), (4), (6) and (18), 77.58 (1) to (5) and (7), 77.59, 77.60, 77.61 (2), (5), (8), (9) and (12) to (14) and 77.62, as they apply to the taxes under subch. III of ch. 77, apply to the tax described under subd. 1.

AB1,16,17 3. From the appropriation under s. 20.835 (4) (gb), the department of revenue, for the first 2 years of collection, shall distribute 97% of the taxes collected under this paragraph to the local professional baseball park district, no later than the end of the month following the end of the calendar quarter in which the amounts were collected. From the appropriation under s. 20.835 (4) (gb), the department of revenue, after the first 2 years of collection, shall distribute 98.5% of the taxes collected under this paragraph to the local professional baseball park district, no later than the end of the month following the end of the calendar quarter in which the amounts were collected. The taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments and all other adjustments. Interest paid on refunds of the tax under this paragraph shall be paid from the appropriation under s. 20.835 (4) (gb) at the rate under s. 77.60 (1) (a). If the local professional baseball park district receives a report along with a payment under this subdivision or subd. 2., the local professional baseball park district is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).

AB1,17,2 4. Hotels and motels and the department of revenue may not collect taxes under this paragraph for any local professional baseball park district after the calendar quarter during which all bonds issued by the local professional baseball park district created under subch. III of ch. 229 during the first 60 months after the effective date of this subdivision .... [revisor inserts date], and any bonds issued to fund or refund those bonds, are retired or for more than 2 years if bonds have not been issued during that time, except that the department may collect from hotels and motels taxes that accrued before that calendar quarter, or before the end of that 2-year period, and interest and penalties that relate to those taxes.

AB1,17,6 5. Persons who are subject to the tax under this subsection, if that tax is administered by the department of revenue, shall register with the department. Any person who is required to register, including any person authorized to act on behalf of a person who is required to register, who fails to do so is guilty of a misdemeanor.

AB1, s. 34 Section 34. 66.75 (2) (intro.), (a), (c) and (d) of the statutes are amended to read:

AB1,17,13 66.75 (2) (intro.) As a means of enforcing the collection of any room tax imposed by a municipality or, a district or a local professional baseball park district under sub. (1m), the municipality or, district or local professional baseball park district may exchange audit and other information with the department of revenue and may do any of the following:

AB1,17,19 (a) Whenever the municipality or, district or local professional baseball park district has probable cause to believe that the correct amount of room tax has not been assessed or that the tax return is not correct, inspect and audit the financial records of any person subject to sub. (1m) pertaining to the furnishing of accommodations to determine whether or not the correct amount of room tax is assessed and whether or not any room tax return is correct.

AB1,17,23 (c) Determine the tax under sub. (1m) according to its best judgment if any person required to make a return fails, neglects or refuses to do so for the amount, in the manner and form and within the time prescribed by the municipality or, district or local professional baseball park district.

AB1,18,5 (d) Require each person who is subject to par. (c) to pay an amount of taxes that the municipality or, district or local professional baseball park district determines to be due under par. (c) plus interest at the rate of 1% per month on the unpaid balance. No refund or modification of the payment determined may be granted until the person files a correct room tax return and permits the municipality or, district or local professional baseball park district to inspect and audit his or her financial records under par. (a).

AB1, s. 35 Section 35. 66.75 (3) of the statutes is amended to read:

AB1,18,16 66.75 (3) The municipality shall provide by ordinance and the district or local professional baseball park district shall provide by resolution for the confidentiality of information obtained under sub. (2) but shall provide exceptions for persons using the information in the discharge of duties imposed by law or of the duties of their office or by order of a court. The municipality or, district or local professional baseball park district may provide for the publishing of statistics classified so as not to disclose the identity of particular returns. The municipality or, district or local professional baseball park district shall provide that persons violating ordinances or resolutions enacted under this subsection may be required to forfeit not less than $100 nor more than $500.

AB1, s. 36 Section 36. 71.05 (1) (c) of the statutes is renumbered 71.05 (1) (c) (intro.) and amended to read:

AB1,18,20 71.05 (1) (c) Certain interest income. (intro.) Interest received on bonds or notes issued by the any of the following:

AB1,18,24 1. The Wisconsin housing and economic development authority under s. 234.65, if the bonds are used to fund an economic development loan to finance construction, renovation or development of property that would be exempt under s. 70.11 (36).

AB1, s. 37 Section 37. 71.05 (1) (c) 4. of the statutes is created to read:

AB1,19,2 71.05 (1) (c) 4. A local professional baseball park district created under subch. III of ch. 229.

AB1, s. 38 Section 38. 71.05 (1) (d) (title) of the statutes is repealed.

AB1, s. 39 Section 39. 71.05 (1) (d) of the statutes is renumbered 71.05 (1) (c) 2. and amended to read:

AB1,19,7 71.05 (1) (c) 2. Interest received on bonds issued by the The Wisconsin housing and economic development authority, if the bonds are to fund a loan under s. 234.935.

AB1, s. 40 Section 40. 71.05 (1) (e) (title) of the statutes is repealed.

AB1, s. 41 Section 41. 71.05 (1) (e) of the statutes is renumbered 71.05 (1) (c) 3. and amended to read:

AB1,19,12 71.05 (1) (c) 3. Interest received on bonds issued by a A local exposition district created under subch. II of ch. 229.

AB1, s. 42 Section 42. 71.26 (1) (bm) of the statutes is amended to read:

AB1,19,16 71.26 (1) (bm) (title) Certain local districts. Income of a local exposition district created under subch. II of ch. 229 or a local professional baseball park district created under subch. III of ch. 229.

AB1, s. 43 Section 43. 71.26 (1m) (g) of the statutes is created to read:

AB1,19,18 71.26 (1m) (g) Those issued under subch. III of ch. 229.

AB1, s. 44 Section 44. 71.36 (1m) of the statutes, as affected by 1995 Wisconsin Act 27, is amended to read:

AB1,20,15 71.36 (1m) A tax-option corporation may deduct from its net income all amounts included in the Wisconsin adjusted gross income of its shareholders, the capital gain deduction under s. 71.05 (6) (b) 9. and all amounts not taxable to nonresident shareholders under ss. 71.04 (1) and (4) to (9) and 71.362. For purposes of this subsection, interest on federal obligations, obligations issued under ss. 66.40, 66.431 and 66.4325, obligations issued under s. 234.65 to fund an economic development loan to finance construction, renovation or development of property that would be exempt under s. 70.11 (36) and obligations issued under subch. II or III of ch. 229 is not included in shareholders' income. The proportionate share of the net loss of a tax-option corporation shall be attributed and made available to shareholders on a Wisconsin basis but subject to the limitation and carry-over rules as prescribed by section 1366 (d) of the internal revenue code. Net operating losses of the corporation to the extent attributed or made available to a shareholder may not be used by the corporation for further tax benefit. For purposes of computing the Wisconsin adjusted gross income of shareholders, tax-option items shall be reported by the shareholders and those tax-option items, including capital gains and losses, shall retain the character they would have if attributed to the corporation, including their character as business income. In computing the tax liability of a shareholder, no credit against gross tax that would be available to the tax-option corporation if it were a nontax-option corporation may be claimed.

AB1, s. 45 Section 45. 71.45 (1t) (g) of the statutes is created to read:

AB1,20,17 71.45 (1t) (g) Those issued under subch. III of ch. 229.

AB1, s. 46 Section 46. Chapter 77 (title) of the statutes is amended to read:

AB1,21,3 CHAPTER 77 TAXATION OF FOREST CROPLANDS; REAL ESTATE TRANSFER FEES; SALES AND USE TAXES; COUNTY and special district SALES AND USE TAXES; MANAGED FOREST LAND; TEMPORARY RECYCLING SURCHARGE; LOCAL FOOD AND BEVERAGE TAX; LOCAL RENTAL CAR TAX

AB1, s. 47 Section 47. Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes is amended to read:

AB1,21,6 CHAPTER 77

AB1,21,9 SUBCHAPTER V COUNTY and special district SALES AND USE TAXES

AB1, s. 48 Section 48. 77.705 of the statutes is created to read:

AB1,21,16 77.705 Adoption by resolution. A local professional baseball park district created under subch. III of ch. 229, by resolution under s. 229.68 (15), may impose a sales tax and a use tax under this subchapter at a rate of no more than 0.1% of the gross receipts or sales price. Those taxes may be imposed only in their entirety. The resolution shall be effective on the first day of the first month that begins at least 30 days after the adoption of the resolution.

AB1, s. 49 Section 49. 77.71 (intro.) and (1) of the statutes are amended to read:

AB1,21,21 77.71 (title) Imposition of county and special district sales and use taxes. (intro.) Whenever a county sales and use tax ordinance is adopted under s. 77.70 or a special district resolution is adopted under s. 77.705, the following taxes are imposed:

AB1,22,4 (1) For the privilege of selling, leasing or renting tangible personal property and for the privilege of selling, performing or furnishing services a sales tax is imposed upon retailers at the rate of 0.5% in the case of a county tax or at the rate under s. 77.705 in the case of a special district tax of the gross receipts from the sale, lease or rental of tangible personal property, except property taxed under sub. (4), sold, leased or rented at retail in the county or special district or from selling, performing or furnishing services described under s. 77.52 (2) in the county or special district.

AB1, s. 50 Section 50. 77.71 (2) of the statutes, as affected by 1995 Wisconsin Act 27, is amended to read:

AB1,22,18 77.71 (2) An excise tax is imposed at the rate of 0.5% in the case of a county tax or at the rate under s. 77.705 in the case of a special district tax of the sales price upon every person storing, using or otherwise consuming in the county or special district tangible personal property or services if the property or service is subject to the state use tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3) or (4) has been paid relieves the buyer of liability for the tax under this subsection and except that if the buyer has paid a similar local tax in another state on a purchase of the same property or services that tax shall be credited against the tax under this subsection and except that for motor vehicles that are used for a purpose in addition to retention, demonstration or display while held for sale in the regular course of business by a dealer the tax under this subsection is imposed not on the sales price but on the amount under s. 77.53 (1m).

AB1, s. 51 Section 51. 77.71 (3) and (4) of the statutes are amended to read:

AB1,23,4 77.71 (3) An excise tax is imposed upon a contractor engaged in construction activities within the county or special district, at the rate of 0.5% in the case of a county tax or at the rate under s. 77.705 in the case of a special district tax of the sales price of tangible personal property that is used in constructing, altering, repairing or improving real property and that becomes a component part of real property in that county or special district, unless the contractor has paid the sales tax of a county in the case of a county tax or of a special district in the case of a special district tax in this state on that property, and except that if the buyer has paid a similar local sales tax in another state on a purchase of the same property that tax shall be credited against the tax under this subsection.

AB1,23,14 (4) An excise tax is imposed at the rate of 0.5% in the case of a county tax or at the rate under s. 77.705 in the case of a special district tax of the sales price upon every person storing, using or otherwise consuming a motor vehicle, boat, snowmobile, mobile home not exceeding 45 feet in length, trailer, semitrailer, all-terrain vehicle or aircraft, if that property must be registered or titled with this state and if that property is to be customarily kept in a county that has in effect an ordinance under s. 77.70 or in a special district that has in effect a resolution under s. 77.705, except that if the buyer has paid a similar local sales tax in another state on a purchase of the same property that tax shall be credited against the tax under this subsection.

AB1, s. 52 Section 52. 77.73 of the statutes is amended to read:

AB1,23,20 77.73 Jurisdiction to tax. (1) Retailers making deliveries in their company-operated vehicles of tangible personal property, or of property on which taxable services were performed, to purchasers in a county or special district are doing business in that county or special district, and that county or special district has jurisdiction to impose the taxes under this subchapter on them.

AB1,24,2 (2) Counties and special districts do not have jurisdiction to impose the tax under s. 77.71 (2) in regard to tangible personal property purchased in a sale that is consummated in another county or special district in this state that does not have in effect an ordinance or resolution imposing the taxes under this subchapter and later brought by the buyer into the county or special district that has imposed a tax under s. 77.71 (2).

AB1, s. 53 Section 53. 77.75 of the statutes is amended to read:

AB1,24,9 77.75 Reports. Every person subject to county or special district sales and use taxes shall, for each reporting period, record that person's sales made in the enacting county or special district that has imposed those taxes separately from sales made elsewhere in this state and report the measure of the county or special district sales and use taxes and the tax due thereon separately to the department of revenue on forms to be provided by the department.