LRB-4282/2
ARG&JK:kjf:rs
2005 - 2006 LEGISLATURE
January 30, 2006 - Introduced by Representatives Hahn, Petrowski, Albers,
Hines, Moulton, Mursau, Musser, Owens, Pettis and Freese, cosponsored by
Senator A. Lasee. Referred to Committee on Transportation.
AB950,1,4
1An Act to amend 86.30 (2) (e); and
to create 25.40 (1) (bn) and 78.23 of the
2statutes;
relating to: depositing sales and use tax revenues from the sale or use
3of motor vehicle parts into the transportation fund and general transportation
4aids to local governments.
Analysis by the Legislative Reference Bureau
Under this bill, annually, beginning in 2007, the amount of the sales and use
taxes imposed on the sale or use of motor vehicle parts will be deposited into the
transportation fund.
Under current law, the Department of Transportation (DOT) administers a
general transportation aids program that makes aid payments, from a total amount
of aids established by statute, to each county based on a share-of-costs formula and
to each city, village, or town (municipality) based on the greater of a share-of-costs
formula for municipalities or an aid rate per mile. There are restrictions on how
much aid payments can increase or decrease as a result of the calculations or
information used to determine aid payment distributions. Aid payments may also
be reduced (or increased) to correct for a prior overpayment (or underpayment) of
aids, as a penalty for failure to meet reporting deadlines and requirements with
respect to information used to calculate aid payments, and, upon direction of the
Department of Revenue (DOR), to a county that has imposed an operating levy in
excess of the operating levy limit established by law. These general transportation
aids are paid in quarterly installments on a calendar-year basis and, if aid
adjustments are necessary, DOT may adjust any of the scheduled quarterly aid
payments to a county or municipality. Counties and municipalities must use these
aids for transportation-related expenditures.
This bill specifies that DOT may not adjust or reduce, and neither DOR nor the
Department of Administration may require adjustment or reduction of, aid
payments except for these reasons provided under current law.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB950, s. 1
1Section
1. 25.40 (1) (bn) of the statutes is created to read:
AB950,2,32
25.40
(1) (bn) From the taxes imposed under ss. 77.52 and 77.53 on the sale or
3use of motor vehicle parts, all moneys deposited under s. 78.23 (2).
AB950, s. 2
4Section
2. 78.23 of the statutes is created to read:
AB950,2,8
578.23 Deposit into the transportation fund. (1) Beginning in 2007, on or
6before June 30 of each year, the department of revenue shall determine an estimate
7of the amount of taxes imposed under ss. 77.52 and 77.53 on the sale or use of motor
8vehicle parts that were actually generated in the current fiscal year.
AB950,2,10
9(2) Beginning in 2007, on July 1 of each year, the amount determined under
10sub. (1) shall be deposited into the transportation fund.
AB950, s. 3
11Section
3. 86.30 (2) (e) of the statutes is amended to read:
AB950,3,312
86.30
(2) (e)
Aid payments. General transportation aids under this section
13shall be calculated and distributed on the basis of a calendar year. General
14transportation aids shall be paid in 4 equal installments on the first Monday in
15January, April, July and October. If adjustments are necessary, the department may
16adjust any of the scheduled aid payments in a calendar year. The payments shall be
17made from the appropriation under s. 20.395 (1) (as) or (at) for the fiscal year in which
18the payments are made.
The department may not adjust or reduce, and neither the
1department of revenue nor the department of administration may require
2adjustment or reduction of, aid payments under this section except as specifically
3authorized under this subsection or s. 86.303 (5) or (7).
