SB23, s. 1 1Section 1. 71.09 (11) (d) of the statutes is amended to read:
SB23,3,62 71.09 (11) (d) The secretary of revenue determines that the taxpayer retired
3during the taxable year or during the preceding taxable year after having attained
4age 62 or becoming disabled and that the underpayment was due to reasonable cause
5and not due to willful neglect
except that this paragraph does not apply upon a
6showing by the department under s. 73.16 (4)
.
SB23, s. 2
1Section 2. 71.78 (1m) (a) of the statutes is amended to read:
SB23,4,62 71.78 (1m) (a) No person, except the person who filed the return or claim, may
3inspect a return or claim, or any information derived from a return or claim, that is
4filed under this chapter unless that person does so in performing the duties of his or
5her position. Violation of this paragraph by a state employee is grounds for
6dismissal.
SB23, s. 3 7Section 3. 71.83 (1) (a) 1. of the statutes is amended to read:
SB23,4,198 71.83 (1) (a) 1. `Failure to file.' In case of failure to file any return required
9under s. 71.03, 71.24, 71.44, or 71.775 on the due date prescribed therefor, including
10any applicable extension of time for filing, unless it is shown that the failure is due
11to reasonable cause and not due to willful neglect
and upon a showing by the
12department under s. 73.16 (4)
, there shall be added to the amount required to be
13shown as tax on the return 5% of the amount of the tax if the failure is for not more
14than one month, with an additional 5% for each additional month or fraction thereof
15during which the failure continues, not exceeding 25% in the aggregate. For
16purposes of this subdivision, the amount of tax required to be shown on the return
17shall be reduced by the amount of any part of the tax which is paid on or before the
18due date prescribed for payment and by the amount of any credit against the tax
19which may be claimed upon the return.
SB23, s. 4 20Section 4. 71.83 (1) (a) 1m. of the statutes is amended to read:
SB23,5,221 71.83 (1) (a) 1m. `Failure to file information return.' If a person fails to file a
22return required under subch. XI by the prescribed due date, including any extension,
23or files an incorrect or incomplete return, that person may be subject to a penalty of
24$10 for each violation. A penalty shall be waived if the person shows that a violation

1is due to reasonable cause and not due to willful neglect
except upon a showing by
2the department under s. 73.16 (4)
.
SB23, s. 5 3Section 5. 71.83 (1) (a) 2. of the statutes is amended to read:
SB23,5,164 71.83 (1) (a) 2. `Incomplete or incorrect return.' If any person required under
5this chapter to file an income or franchise tax return files an incomplete or incorrect
6return, unless it is shown that such filing was due to good cause and not due to
7neglect
and upon a showing by the department under s. 73.16 (4), there shall be
8added to such person's tax for the taxable year 25% of the amount otherwise payable
9on any income subsequently discovered or reported. The amount so added shall be
10assessed, levied and collected in the same manner as additional normal income or
11franchise taxes, and shall be in addition to any other penalties imposed by this
12chapter. In this subdivision, "return" includes a separate return filed by a spouse
13with respect to a taxable year for which a joint return is filed under s. 71.03 (2) (g)
14to (L) after the filing of that separate return, and a joint return filed by the spouses
15with respect to a taxable year for which a separate return is filed under s. 71.03 (2)
16(m) after the filing of that joint return.
SB23, s. 6 17Section 6. 71.83 (1) (a) 3. of the statutes is amended to read:
SB23,6,518 71.83 (1) (a) 3. `Incomplete or incorrect deposit or withholding report.' If any
19person required under subch. X to file a deposit report or withholding report files an
20incomplete or incorrect report, or fails to properly withhold or fails to properly
21deposit or pay over withheld funds, unless it can be shown that the filing or failure
22was due to good cause and not due to neglect
and upon a showing by the department
23under s. 73.16 (4)
, there shall be added to the tax 25% of the amount not reported or
24not withheld, deposited or paid over. The amount so added shall be assessed, levied
25and collected in the same manner as additional income or franchise taxes, and shall

1be in addition to any other penalties imposed in this subchapter. "Person", in this
2subdivision, includes an officer or employee of a corporation or other responsible
3person or a member or employee of a partnership or limited liability company or
4other responsible person who, as such officer, employee, member or other responsible
5person, is under a duty to perform the act in respect to which the violation occurs.
SB23, s. 7 6Section 7. 71.83 (1) (a) 4. of the statutes is amended to read:
SB23,6,147 71.83 (1) (a) 4. `Late filing of withholding report.' In case of failure to file any
8withholding deposit or payment report required under s. 71.65 (3) on the due date
9prescribed therefor, unless it is shown that the failure is due to reasonable cause and
10not due to willful neglect
upon a showing by the department under s. 73.16 (4), there
11shall be added to the amount required to be shown as withheld taxes on the report
125% of the amount if the failure is not for more than one month, with an additional
135% for each additional month or fraction thereof during which the failure continues,
14not exceeding 25% in the aggregate.
SB23, s. 8 15Section 8. 71.83 (3) (a) of the statutes is amended to read:
SB23,7,516 71.83 (3) (a) If any person required under this chapter to file an income or
17franchise tax return fails to file a return within the time prescribed by law, or as
18extended under s. 71.03 (7), 71.24 (7) or 71.44 (3), unless the return is filed under such
19an extension but the person fails to file a copy of the extension that is granted by or
20requested of the internal revenue service, the department shall add $50 to the
21person's tax if the return is filed under subch. I of this chapter or $150 to the person's
22tax if the return is filed under subch. IV or VII of this chapter. If no tax is assessed
23against any such person the amount of this fee shall be collected as income or
24franchise taxes are collected. If any person who is required under s. 71.65 (3) to file
25a withholding report and deposit withheld taxes fails timely to do so and upon a

1showing by the department under s. 73.16 (4)
; unless the person so required dies or
2the failure is due to a reasonable cause and not due to neglect; the department of
3revenue shall add $50 to the amount due except that if the person is subject to
4taxation under subch. IV or VII of this chapter the department shall add $150 to the
5amount due.
SB23, s. 9 6Section 9. 72.06 of the statutes is amended to read:
SB23,7,10 772.06 Confidentiality of tax returns. Sections 71.78 (1), (1m), and (4) to (9)
8and 71.83 (2) (a) 3. and 3m. apply to any information obtained from any person by
9the department on a death tax return, report, schedule, exhibit or other document
10or from an audit report pertaining to the tax return.
SB23, s. 10 11Section 10. 73.01 (4) (e) 2. of the statutes is amended to read:
SB23,7,2212 73.01 (4) (e) 2. Except for hearings on ss. 341.405 and 341.45, the department
13of revenue may choose not to appeal and to nonacquiesce in the decision or order by
14sending a notice of nonacquiescence to the clerk of the commission, to the legislative
15reference bureau for publication in the Wisconsin administrative register and to the
16taxpayer or the taxpayer's representative before the time expires for seeking a
17review of the decision or order under s. 73.015. The effect of this action is that,
18although the decision or order is binding on the parties for the instant case and the
19decision or order may be cited by the commission and the courts
, the commission's
20conclusions of law, the rationale and construction of statutes in the instant case are
21not binding upon or required to be followed by the department of revenue in other
22cases.
SB23, s. 11 23Section 11. 73.015 (3) of the statutes is created to read:
SB23,8,324 73.015 (3) Except for decisions and orders in small claims matters, as defined
25in s. 73.01 (1) (b), a conclusion of law or other holding in any decision or order of the

1tax appeals commission may be cited by the commission or the courts as authority
2unless that conclusion of law or holding has been reversed, overruled, or vacated on
3the merits on appeal or by a subsequent decision or order of the commission.
SB23, s. 12 4Section 12. 73.16 of the statutes is created to read:
SB23,8,5 573.16 General provision. (1) Definitions. In this section:
SB23,8,66 (a) "Commonly controlled group" has the meaning given in s. 71.255 (1) (c).
SB23,8,77 (b) "Department" means the department of revenue.
SB23,8,108 (c) "Person who is a party to the determination" means a person who requests
9a determination for that person's benefit, files a claim for a refund, or is assessed by
10the department, but not including any of the following:
SB23,8,1211 1. A person who, on behalf of another person, requests a determination or a
12claim for a refund or appeals a determination.
SB23,8,1513 2. A shareholder of a tax-option corporation, a member of a limited liability
14company, or a partner of a partnership, unless such an individual is named or
15identified in the determination, claim for a refund, or assessment.
SB23,8,1616 3. An anonymous person who requests a determination.
SB23,8,1817 (d) "Published" means prepared and issued for public distribution and does not
18include guidance on a private matter or issue.
SB23,8,2119 (e) "Written guidance" means a written statement made by an employee of the
20department acting in an official capacity regarding a Wisconsin tax question to the
21person or the person's representative.
SB23,9,4 22(2) Relying on published guidance. (a) Except as provided in par. (b), in the
23course of any determination, or in the course of any proceeding appealing any
24determination, the department shall not take a position that is contrary to any rule
25promulgated by the department that was in effect during the period related to the

1determination or that is contrary to any guidance published by the department prior
2to that period and not subsequently retracted, altered, or amended by the
3department or the legislature or by a final and conclusive decision of the tax appeals
4commission or courts.
SB23,9,115 (am) Except as provided in par. (c), in the course of any determination, or in the
6course of any proceeding appealing a determination, the department shall not take
7a position that is contrary to any written guidance that was provided to a person who
8is a party to the determination or the appeal of the determination regarding the same
9facts as in the determination and not subsequently retracted, altered, or amended
10by the department or the legislature or by a final and conclusive decision of the tax
11appeals commission or courts.
SB23,9,2112 (b) The department may retroactively apply any rule change that is related to
13implementing a legislative act or a final and conclusive decision of the tax appeals
14commission or the courts to take effect no earlier than the act's effective date or the
15date on which the decision became final and conclusive, unless otherwise prescribed
16by the legislature, tax appeals commission, or court, and only if the department
17submits the rule's scope statement to the governor for approval under s. 227.135 (2)
18no later than 18 months after the latter of the legislative act's publication date,
19effective date, or initial applicability date, or the date on which the decision becomes
20final and conclusive. A retroactive application of a rule change not described under
21this paragraph shall be subject to approval under s. 227.185.
SB23,9,2522 (c) With regard to any position taken by the department in any matter
23described under par. (am), if the department retracts, alters, or amends previously
24published or previously issued written guidance for any purpose other than to
25implement a legislative act or final and conclusive decision of the tax appeals

1commission or courts, the department shall apply the retraction, alteration, or
2amendment prospectively only, unless the change is to a taxpayer's benefit, in which
3case, the department shall apply the retraction, alteration, or amendment
4retroactively. A retroactive change in any previously published or previously issued
5written guidance related to implementing a legislative act or final and conclusive
6decision of the tax appeals commission or courts may take effect no earlier than the
7act's effective date or the date on which the decision became final and conclusive
8unless otherwise prescribed by the legislature or ordered by the courts.
SB23,10,14 9(3) Relying on past audits. (a) A person who is subject to a determination by
10the department, including all other members of that person's commonly controlled
11group for purposes of determining the tax due under s. 71.23 for taxable years
12beginning after December 31, 2008, shall not be liable for any amount that the
13department asserts that the person owes if all of the following conditions are
14satisfied:
SB23,10,1815 1. The liability asserted by the department is the result of a tax issue during
16the period associated with a prior determination for which the person is subject to
17and the tax issue is the same as the tax issue during the period associated with the
18current determination.
SB23,10,2419 2. A department employee who was involved in the prior determination
20identified or reviewed the tax issue before completing the prior determination, as
21shown by any schedules, exhibits, audit reports, documents, or other written
22evidence pertaining to the determination, and the schedules, exhibits, reports,
23documents and other written evidence show that the department did not adjust the
24person's treatment of the tax issue.
SB23,11,2
13. The liability asserted by the department as described under subd. 1. was not
2asserted in the prior determination.
SB23,11,83 (b) This subsection does not apply to any period associated with a
4determination, if the period begins after the promulgation of a rule, dissemination
5of written guidance to the public or to the person who is subject to the determination,
6the effective date of a statute, or the date on which a tax appeals commission or court
7decision becomes final and conclusive and if the rule, guidance, statute, or decision
8imposes the liability as result of the tax issue described in par. (a) 1.
SB23,11,13 9(4) Negligence determinations. The department shall not impose a penalty
10on a taxpayer under ss. 71.09 (11) (d), 71.83 (1) (a) 1. to 4. and (3) (a), 76.05 (2), 76.14,
1176.28 (6) (b), 76.39 (3), 76.645 (2), 77.60 (2) (intro.), (3), and (4), 78.68 (3) and (4), and
12139.25 (3) and (4), unless the department shows that the taxpayer's action or inaction
13was due to the taxpayer's willful neglect and not to reasonable cause.
SB23,11,16 14(5) Applicability. Except as provided in subs. (3) and (4), notwithstanding any
15other provision of law, this section applies to all taxes and fees administered by the
16department.
SB23, s. 13 17Section 13. 76.05 (2) of the statutes is amended to read:
SB23,12,618 76.05 (2) No Upon a showing by the department under s. 73.16 (4), no company
19shall be allowed in any action or proceeding to question the amount or valuation of
20its property as assessed by the department unless such company shall have made
21and filed with the department a full and complete report of the facts and information
22prescribed by s. 76.04 and called for by the department thereunder, provided that the
23refusal or neglect of such company to file the report in time may on application of the
24company and for good cause shown be excused by the department on condition that
25such
. If the department has not made a showing under s. 73.16 (4), the company shall

1make a full and complete report of all facts and information mentioned in said s.
276.04 within 15 days after notice by mail of the amount of the assessment of the
3property of such company, and shall appear before the department at a time
4designated by it and make a full disclosure of all property liable to assessment and
5taxation under this subchapter and show the full value of such property to the
6satisfaction of the department.
SB23, s. 14 7Section 14. 76.14 of the statutes is amended to read:
SB23,13,2 876.14 Remedies for nonpayment of taxes. All taxes levied under this
9subchapter upon the property of any company defined in s. 76.02, which are not paid
10at the time provided by law, shall thereupon become delinquent and bear interest at
11the rate of 1.5% per month until actually paid. The neglect Upon a showing by the
12department under s. 73.16 (4), the failure
of any such company to pay the taxes and
13interest so required of the company within 60 days after the entry of final judgment
14dismissing in whole or in part any action of the company to restrain or set aside a tax,
15or the neglect failure of the company within 60 days after the entry of final judgment
16in favor of the state for the taxes and interest to pay the judgment shall be cause for
17forfeiture of all the rights, privileges and franchises granted by special charter or
18obtained under general laws, by or under which the company is organized and its
19business is operated. The attorney general upon such neglect the showing by the
20department under s. 73.16 (4)
shall proceed by action to have forfeiture of such rights,
21privileges and franchises of the company duly declared. Any such company, at any
22time before the final judgment for forfeiture of such rights, privileges and franchises
23is rendered, may be permitted upon good cause shown, absent a showing by the
24department under s. 73.16 (4),
to pay the taxes, interest and the costs of the action

1upon special application to the court in which the action is pending upon such terms
2as the court directs.
SB23, s. 15 3Section 15. 76.28 (6) (b) of the statutes is amended to read:
SB23,13,114 76.28 (6) (b) If any light, heat and power company that is required under this
5section to file a report fails to file a report within the time prescribed by law or as
6extended under sub. (7), unless it is shown that the failure is due to reasonable cause
7and not due to willful neglect
and upon a showing by the department under s. 73.16
8(4)
, there shall be added to the amount required to be shown as license fees on the
9report 5% of the amount of such fees if the failure is for not more than one month,
10with an additional 5% for each additional month or fraction thereof during which the
11failure continues, not exceeding 25% in the aggregate.
SB23, s. 16 12Section 16. 76.39 (3) of the statutes is amended to read:
SB23,14,1213 76.39 (3) Every railroad company operating in this state shall file annually
14with the department, on or before April 15, on a form prepared by the department,
15a true and accurate statement of all rentals paid to each car line company during the
16previous calendar year and shall remit to the department the amount of the tax
17required to be withheld under sub. (2). Every car line company, which during the
18previous calendar year has received gross earnings in this state from a source other
19than a railroad company operating in this state, shall, on or before April 15, on a form
20prepared by the department, file with the department a true and accurate statement
21of such gross earnings in this state and the name of the company from which received
22and shall remit to the department the amount of the tax imposed under sub. (2) on
23such gross earnings in this state. The payment dates provided for in sub. (3a) shall
24apply. Upon written request received by the department before April 15, the
25department may grant an extension of not to exceed 30 days for the filing of the report

1and the payment of the taxes levied in this section. If any railroad company or car
2line company fails to file such report when due, or as extended by the department,
3unless it is shown that the failure is due to reasonable cause and not due to willful
4neglect
and upon a showing by the department under s. 73.16 (4), there shall be
5added to the amount required to be shown as gross earnings tax on the report 5% of
6the amount thereof if the failure is for not more than one month, with an additional
75% for each additional month or fraction thereof during which the failure continues,
8not exceeding 25% in the aggregate. If any railroad company or car line company
9fails to pay all taxes due within the time prescribed or as extended by the
10department, the unpaid taxes shall be delinquent, and shall be subject to interest
11under sub. (4). All taxes, late filing fees, penalties and interest shall be deposited in
12the general fund.
SB23, s. 17 13Section 17. 76.645 (2) (intro.) of the statutes is amended to read:
SB23,14,1814 76.645 (2) Negligence. (intro.) An insurer that fails to pay an amount due,
15or file a return required, under s. 76.64, unless the insurer shows that the failure is
16due to reasonable cause and not due to willful neglect
and upon a showing by the
17department of revenue under s. 73.16 (4)
, is liable for the greater of the following
18amounts:
SB23, s. 18 19Section 18. 77.60 (2) (intro.) of the statutes is amended to read:
SB23,15,520 77.60 (2) (intro.) Delinquent Upon a showing by the department under s. 73.16
21(4), delinquent
sales and use tax returns shall be subject to a $20 late filing fee unless
22the return was not timely filed because of the death of the person required to file or
23unless the return was not timely filed due to good cause and not due to neglect
. The
24fee shall not apply if the department has failed to issue a seller's permit or a use tax
25registration within 30 days of the receipt of an application for a seller's permit or use

1tax registration accompanied by the fee established under s. 73.03 (50), if the person
2does not hold a valid certificate under s. 73.03 (50), and the security required under
3s. 77.61 (2) has not been placed with the department. Delinquent sales and use taxes
4shall bear interest at the rate of 1.5% per month until paid. The taxes imposed by
5this subchapter shall become delinquent if not paid:
SB23, s. 19 6Section 19. 77.60 (3) of the statutes is amended to read:
SB23,15,127 77.60 (3) If due to neglect an incorrect return is filed, and upon a showing by
8the department under s. 73.16 (4),
the entire tax finally determined shall be subject
9to a penalty of 25%, or 50% in the case of returns under s. 77.61 (1) (c), of the tax
10exclusive of interest or other penalty. A person filing an incorrect return shall have
11the burden of proving that the error or errors were due to good cause and not due to
12neglect.
SB23, s. 20 13Section 20. 77.60 (4) of the statutes is amended to read:
SB23,15,2414 77.60 (4) In case of failure to file any return required under authority of s. 77.58
15by the due date, determined with regard to any extension of time for filing, unless
16it is shown that such failure was due to reasonable cause and not due to neglect
and
17upon a showing by the department under s. 73.16 (4)
, there shall be added to the
18amount required to be shown as tax on such return 5% of the amount of such tax if
19the failure is not for more than one month, with an additional 5% for each additional
20month or fraction thereof during which such failure continues, not exceeding 25% in
21the aggregate. For purposes of this subsection, the amount of tax required to be
22shown on the return shall be reduced by the amount of any part of the tax which is
23paid on or before the due date prescribed for payment of the tax and by the amount
24of any credit against the tax which may be claimed upon the return.
SB23, s. 21 25Section 21. 77.61 (5) (a) of the statutes is amended to read:
SB23,16,18
177.61 (5) (a) It is unlawful for the department or any person having an
2administrative duty under this subchapter to make known in any manner whatever
3the business affairs, operations or information obtained by an investigation of
4records and equipment of any retailer or any other person visited or examined in the
5discharge of official duty, or the amount or source of income, profits, losses,
6expenditures, or any particular thereof, set forth or disclosed in any return, or to
7permit any return or copy thereof to be seen or examined by any person. This
8paragraph does not prohibit the department of revenue from publishing statistics
9classified so as not to disclose the identity of particular returns or reports and the
10items thereof. This paragraph does not prohibit employees or agents of the
11department of revenue from offering or submitting information obtained by
12investigation or any return or any schedule, exhibit or writing pertaining to a return
13or any copy of, or information derived from, any of those documents as evidence into
14the record of any contested matter involving the department in proceedings or
15litigation on state tax matters if that evidence has reasonable probative value. This
16paragraph does not prohibit employees or agents of the department of revenue from
17informing a buyer or seller who has filed a claim for a refund that a refund has been
18paid to a seller or buyer with respect to the same transaction.
SB23, s. 22 19Section 22. 77.61 (6) of the statutes is created to read:
SB23,16,2420 77.61 (6) (a) No person, except the person who filed the return or claim, may
21inspect a return or claim, or any information derived from a return or claim, that is
22filed under this subchapter unless that person does so in performing the duties of his
23or her position. Violation of this paragraph by a state employee is grounds for
24dismissal.
SB23,17,3
1(b) If any person is charged with a violation of par. (a), the secretary of revenue
2shall notify each taxpayer whose return or claim was improperly inspected by that
3person.
SB23,17,54 (c) Any person who is notified under par. (b) may bring an action for damages
5in regard to the inspection.
SB23,17,86 (d) Any person who violates par. (a) shall upon conviction be fined not less than
7$100 nor more than $500 or imprisoned for not less than one month nor more than
86 months or both.
SB23, s. 23 9Section 23. 77.76 (3) of the statutes is amended to read:
SB23,18,210 77.76 (3) From the appropriation under s. 20.835 (4) (g) the department shall
11distribute 98.25% of the county taxes reported for each enacting county, minus the
12county portion of the retailers' discounts, to the county and shall indicate the taxes
13reported by each taxpayer, no later than 75 days following the last day of the calendar
14quarter in which such amounts were reported. In this subsection, the "county
15portion of the retailers' discount" is the amount determined by multiplying the total
16retailers' discount by a fraction the numerator of which is the gross county sales and
17use taxes payable and the denominator of which is the sum of the gross state and
18county sales and use taxes payable. The county taxes distributed shall be increased
19or decreased to reflect subsequent refunds, audit adjustments and all other
20adjustments of the county taxes previously distributed. Interest paid on refunds of
21county sales and use taxes shall be paid from the appropriation under s. 20.835 (4)
22(g) at the rate paid by this state under s. 77.60 (1) (a). The county may retain the
23amount it receives or it may distribute all or a portion of the amount it receives to
24the towns, villages, cities and school districts in the county. Any county receiving a

1report under this subsection is subject to the duties of confidentiality to which the
2department of revenue is subject under s. 77.61 (5) and (6).
SB23, s. 24 3Section 24. 77.76 (3m) of the statutes is amended to read:
SB23,19,34 77.76 (3m) From the appropriation under s. 20.835 (4) (gb) the department, for
5the first 2 years of collection, shall distribute 97% of the taxes reported for each local
6professional baseball park district that has imposed taxes under this subchapter,
7minus the district portion of the retailers' discounts, to the local professional baseball
8park district no later than the end of the 3rd month following the end of the calendar
9quarter in which such amounts were reported. From the appropriation under s.
1020.835 (4) (gb) the department, after the first 2 years of collection, shall distribute
1198.5% of the taxes reported for each local professional baseball park district that has
12imposed taxes under this subchapter, minus the district portion of the retailers'
13discount, to the local professional baseball park district no later than the end of the
143rd month following the end of the calendar quarter in which such amounts were
15reported. At the time of distribution the department shall indicate the taxes reported
16by each taxpayer. In this subsection, the " district portion of the retailers' discount"
17is the amount determined by multiplying the total retailers' discount by a fraction
18the numerator of which is the gross local professional baseball park district sales and
19use taxes payable and the denominator of which is the sum of the gross state and local
20professional baseball park district sales and use taxes payable. The local
21professional baseball park district taxes distributed shall be increased or decreased
22to reflect subsequent refunds, audit adjustments and all other adjustments of the
23local professional baseball park district taxes previously distributed. Interest paid
24on refunds of local professional baseball park district sales and use taxes shall be
25paid from the appropriation under s. 20.835 (4) (gb) at the rate paid by this state

1under s. 77.60 (1) (a). Any local professional baseball park district receiving a report
2under this subsection is subject to the duties of confidentiality to which the
3department of revenue is subject under s. 77.61 (5) and (6).
SB23, s. 25 4Section 25. 77.76 (3p) of the statutes is amended to read:
SB23,19,245 77.76 (3p) From the appropriation under s. 20.835 (4) (ge) the department of
6revenue shall distribute 98.5% of the taxes reported for each local professional
7football stadium district that has imposed taxes under this subchapter, minus the
8district portion of the retailers' discount, to the local professional football stadium
9district no later than the end of the 3rd month following the end of the calendar
10quarter in which such amounts were reported. At the time of distribution the
11department of revenue shall indicate the taxes reported by each taxpayer. In this
12subsection, the "district portion of the retailers' discount" is the amount determined
13by multiplying the total retailers' discount by a fraction the numerator of which is
14the gross local professional football stadium district sales and use taxes payable and
15the denominator of which is the sum of the gross state and local professional football
16stadium district sales and use taxes payable. The local professional football stadium
17district taxes distributed shall be increased or decreased to reflect subsequent
18refunds, audit adjustments and all other adjustments of the local professional
19football stadium district taxes previously distributed. Interest paid on refunds of
20local professional football stadium district sales and use taxes shall be paid from the
21appropriation under s. 20.835 (4) (ge) at the rate paid by this state under s. 77.60 (1)
22(a). Any local professional football stadium district receiving a report under this
23subsection is subject to the duties of confidentiality to which the department of
24revenue is subject under s. 77.61 (5) and (6).
SB23, s. 26 25Section 26. 77.95 of the statutes is amended to read:
SB23,20,4
177.95 Interest and penalties. The interest and penalty provisions under ss.
271.82 (1) (a) and (b) and (2) (a) and (b), 71.83 (1) (a) 1., 2. and 7. and (b) 1., (2) (a) 1.
3to 3. 3m. and (b) 1. to 3. and (3) and 71.85, as they apply to the taxes under ch. 71,
4apply to the surcharge under this subchapter.
SB23, s. 27 5Section 27. 77.982 (2) of the statutes, as affected by 2011 Wisconsin Act 18,
6is amended to read:
SB23,20,127 77.982 (2) Sections 77.51 (1f), (3pf), (9p), (12m), (14), (14g), (15a), and (15b),
877.52 (1b), (3), (5), (13), (14), and (18) to (23), 77.54 (51) and (52), 77.58 (1) to (5), (6m),
9and (7), 77.522, 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (6), (8), (9), and (12) to (15),
10and 77.62, as they apply to the taxes under subch. III, apply to the tax under this
11subchapter. Section 77.73, as it applies to the taxes under subch. V, applies to the
12tax under this subchapter.
SB23, s. 28 13Section 28. 77.982 (3) of the statutes is amended to read:
SB23,20,2514 77.982 (3) From the appropriation under s. 20.835 (4) (gg), the department of
15revenue shall distribute 97.45% of the taxes collected under this subchapter for each
16district to that district and shall indicate to the district the taxes reported by each
17taxpayer in that district, no later than the end of the month following the end of the
18calendar quarter in which the amounts were collected. The taxes distributed shall
19be increased or decreased to reflect subsequent refunds, audit adjustments, and all
20other adjustments. Interest paid on refunds of the tax under this subchapter shall
21be paid from the appropriation under s. 20.835 (4) (gg) at the rate under s. 77.60 (1)
22(a). Those taxes may be used only for the district's debt service on its bond
23obligations. Any district that receives a report along with a payment under this
24subsection is subject to the duties of confidentiality to which the department of
25revenue is subject under s. 77.61 (5) and (6).
SB23, s. 29
1Section 29. 77.991 (2) of the statutes, as affected by 2011 Wisconsin Act 18,
2is amended to read:
SB23,21,93 77.991 (2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (5),
4(13), (14), (18), and (19), 77.58 (1) to (5), (6m), and (7), 77.522, 77.585, 77.59, 77.60,
577.61 (2), (3m), (5), (6), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes
6under subch. III, apply to the tax under this subchapter. Section 77.73, as it applies
7to the taxes under subch. V, applies to the tax under this subchapter. The renter shall
8collect the tax under this subchapter from the person to whom the passenger car is
9rented.
SB23, s. 30 10Section 30. 77.9941 (5) of the statutes is amended to read:
SB23,22,311 77.9941 (5) From the appropriation under s. 20.835 (4) (gd) the department
12shall distribute 97% of the taxes under this subchapter reported, for each
13municipality or county that has imposed the tax, minus the municipality's or county's
14portion of the retailers' discounts, to the municipality or county and shall indicate
15the taxes reported by each taxpayer, no later than the end of the 3rd month following
16the end of the calendar quarter in which such amounts were reported. In this
17subsection, the "municipality's or county's portion of the retailers' discount" is the
18amount determined by multiplying the total retailers' discount by a fraction the
19numerator of which is the gross sales and use taxes payable under this subchapter
20and the denominator of which is the sum of the gross state sales and use taxes and
21the sales taxes and use taxes payable under this subchapter. The taxes under this
22subchapter distributed shall be increased or decreased to reflect subsequent refunds,
23audit adjustments and all other adjustments of the taxes under this subchapter
24previously distributed. Interest paid on refunds of sales and use taxes under this
25subchapter shall be paid from the appropriation under s. 20.835 (4) (gd) at the rate

1paid by this state under s. 77.60 (1) (a). Any municipality or county receiving a report
2under this subsection is subject to the duties of confidentiality to which the
3department of revenue is subject under s. 77.61 (5) and (6).
SB23, s. 31 4Section 31. 77.9951 (2) of the statutes, as affected by 2011 Wisconsin Act 18,
5is amended to read:
SB23,22,106 77.9951 (2) Sections 77.51 (3r), (12m), (14), (14g), (15a), and (15b), 77.52 (1b),
7(3), (5), (13), (14), (18), and (19), 77.58 (1) to (5), (6m), and (7), 77.522, 77.585, 77.59,
877.60, 77.61 (2), (3m), (5), (6), (8), (9), and (12) to (15), and 77.62, as they apply to the
9taxes under subch. III, apply to the fee under this subchapter. The renter shall collect
10the fee under this subchapter from the person to whom the vehicle is rented.
SB23, s. 32 11Section 32. 77.9964 (2) of the statutes is amended to read:
SB23,22,1812 77.9964 (2) Except as provided in s. 77.9961 (1) (b), (d), and (e), ss. 71.74 (1) to
13(3), (7), (9), and (10) to (12), 71.75 (1), (2), (6), (7), (9), and (10), 71.77 (1) and (4) to (8),
1471.78 (1) to (4) and (5) to (8), 71.80 (1) (a) and (b), (4) to (6), (8) to (12), (14), (17), and
15(18), 71.82 (1) and (2) (a) and (b), 71.83 (1) (a) 1. and 2. and (b) 1., 2., and 6., (2) (a)
161. to 3. 3m. and (b) 1. to 3., and (3), 71.87, 71.88, 71.89, 71.90, 71.91 (1) (a), (2), (3),
17and (4) to (7), 71.92, and 71.93 as they apply to the taxes under ch. 71 apply to the
18fees under this subchapter.
SB23, s. 33 19Section 33. 77.9972 (2) of the statutes, as affected by 2011 Wisconsin Act 18,
20is amended to read:
SB23,23,221 77.9972 (2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3),
22(5), (13), (14), (18), and (19), 77.58 (1) to (5), (6m), and (7), 77.522, 77.585, 77.59, 77.60,
2377.61 (2), (3m), (5), (6), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes
24under subch. III, apply to the fee under this subchapter. Section 77.73, as it applies
25to the taxes under subch. V, applies to the fee under this subchapter. The renter shall

1collect the fee under this subchapter from the person to whom the passenger car is
2rented.
SB23, s. 34 3Section 34. 78.68 (3) of the statutes is amended to read:
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