Feed for /1995/related/acts/351 PDF
Date of enactment: May 22, 1996
1995 Assembly Bill 1048 Date of publication*: June 5, 1996
* Section 991.11, Wisconsin Statutes 1993-94: Effective date of acts. "Every act and every portion of an act enacted by the legislature over the governor's partial veto which does not expressly prescribe the time when it takes effect shall take effect on the day after its date of publication as designated" by the secretary of state [the date of publication may not be more than 10 working days after the date of enactment].
1995 WISCONSIN ACT 351
(Vetoed in Part)
An Act to repeal 16.702, 16.702 (2), 76.001, 76.02 (9r), 76.07 (4g) (e), 76.38 and 76.38 (4) (b); to renumber 76.02 (9t); to renumber and amend 76.02 (9u) and 76.38 (4) (a); to amend 14.28 (6) (a) 2., 16.701, 16.702 (title), 16.702 (1), 16.702 (3) (b), 20.913 (1) (b), 25.61, 71.26 (3) (f), 73.01 (4) (a), 73.01 (5) (a), 76.01, 76.02 (9), 76.04 (1), 76.07 (1), 76.07 (2), 76.13 (1), subchapter II (title) of chapter 76 [precedes 76.38], 76.38 (1) (c), 77.52 (2) (a) 5., 134.72 (1) (a), 227.03 (1) and 968.01 (1); to repeal and recreate 20.913 (1) (b), 71.26 (3) (f), 73.01 (4) (a), 73.01 (5) (a), 76.28 (4), 76.28 (5), 76.28 (6) and 227.03 (1); to create 16.7015, 20.566 (2) (ht), subchapter IV of chapter 76 [precedes 76.80] and subchapter V of chapter 76 [precedes 76.90] of the statutes; and to affect 1991 Wisconsin Act 39, section 9149 (6), 1991 Wisconsin Act 39, section 9149 (7) and 1995 Wisconsin Act .... (Assembly Bill 808), section 3 (1); relating to: the taxation of telephone companies, contributions to the fast start fund of the Wisconsin Advanced Telecommunications Foundation, the subscription service for prospective state vendors, a state bidders list and registration fee, imposing the sales tax on coin-operated telephone services, transfer of moneys from the general fund to the property tax relief fund, an expression of legislative intent concerning appropriations for the 1997-99 fiscal biennium and making an appropriation.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
351,1b Section 1b. 14.28 (6) (a) 2. of the statutes is amended to read:
14.28 (6) (a) 2. Before January 1, 1997 1998, in addition to the amount under subd. 1., a total of $3,000,000, at least 50% of which shall be in direct contributions.
351,1c Section 1c. 16.701 of the statutes, as created by 1995 Wisconsin Act 27, is amended to read:
16.701 Subscription service. The department may provide a subscription service containing current information of interest to prospective vendors concerning state procurement opportunities. If the department provides the service, the department shall assist small businesses, as defined in s. 16.75 (4) (c), who are prospective vendors in accessing and using the service by providing facilities or services to the businesses. The department shall may charge a fee for any such service. The department shall prescribe the amount of the any fee by rule.
351,1d Section 1d. 16.7015 of the statutes is created to read:
16.7015 Bidders list. The department or any agency to which the department delegates purchasing authority under s. 16.71 (1) may maintain a bidders list which shall include the names and addresses of all persons who request to be notified of bids or competitive sealed proposals, excluding those to be awarded under s. 16.75 (1) (c) or (2m) (c), that are solicited by the department or other agency for the procurement of materials, supplies, equipment or contractual services under this subchapter. Any list maintained by the department may include the names and addresses of any person who requests to be notified of bids or competitive sealed proposals to be solicited by any agency. The department or other agency shall notify each person on its list of all requests for bids or competitive sealed proposals by the department or other agency. The department or other agency may remove any person from its list for cause.
351,1df Section 1df. 16.702 of the statutes, as affected by 1995 Wisconsin Acts 27 and .... (this act), is repealed.
351,1e Section 1e. 16.702 (title) of the statutes, as created by 1995 Wisconsin Act 27, is amended to read:
16.702 (title) Contract administration fees Bidders list registration fee.
351,1f Section 1f. 16.702 (1) of the statutes, as created by 1995 Wisconsin Act 27, is amended to read:
16.702 (1) The department shall by rule prescribe a contract administration bidders list registration fee to be paid for each state fiscal year by providers of materials, supplies, equipment or contractual services to agencies. Different contract administration fees may be assessed on the basis of different total dollar volumes of sales by providers to agencies within the fiscal year in which the fee is assessed or the preceding fiscal year any person who requests to be placed on a list maintained under s. 16.7015 and who is placed on such a list for any portion of that fiscal year. Payment of the fee to the department entitles the payer, upon the payer's request, to be placed on each list maintained under s. 16.7015 that is specified by the payer during the fiscal year for which the fee is paid, except as provided in s. 16.7015.
351,1g Section 1g. 16.702 (2) of the statutes, as created by 1995 Wisconsin Act 27, is repealed.
351,1h Section 1h. 16.702 (3) (b) of the statutes, as created by 1995 Wisconsin Act 27, is amended to read:
16.702 (3) (b) Exemption of any class of providers persons from payment of part or all of the fee prescribed under sub. (1) if exemption of that class of providers persons is in the best interest of the state.
351,1m Section 1m. 20.005 (3) (schedule) of the statutes: at the appropriate place, insert the following amounts for the purposes indicated: - See PDF for table PDF
351,2 Section 2. 20.566 (2) (ht) of the statutes is created to read:
20.566 (2) (ht) Telephone tax administration. The amounts in the schedule for the administration of the tax under subch. IV of ch. 76. Beginning in 1997-98 the amounts determined under s. 76.84 (3) shall be credited to this appropriation account.
351,3 Section 3. 20.913 (1) (b) of the statutes, as affected by 1995 Wisconsin Act 27, is amended to read:
20.913 (1) (b) Excess tax payments. Taxes collected in excess of lawful taxation, when claims therefor have been established as provided in ss. 71.30 (4), 71.74 (13), 71.75, 71.89 (1), 72.24, 74.35, 74.37, 76.13 (3), 76.38, 76.39, 76.84, 76.91, 78.19, 78.20, 78.68 (10), 78.75, 78.80 (1m), 139.092, 139.25 (1), 139.36, 139.365 and 139.39 (4).
351,4 Section 4. 20.913 (1) (b) of the statutes, as affected by 1995 Wisconsin Acts 27 and .... (this act), is repealed and recreated to read:
20.913 (1) (b) Excess tax payments. Taxes collected in excess of lawful taxation, when claims therefor have been established as provided in ss. 71.30 (4), 71.74 (13), 71.75, 71.89 (1), 72.24, 74.35, 74.37, 76.13 (3), 76.39, 76.84, 76.91, 78.19, 78.20, 78.68 (10), 78.75, 78.80 (1m), 139.092, 139.25 (1), 139.36, 139.365 and 139.39 (4).
351,4m Section 4m. 25.61 of the statutes, as created by 1995 Wisconsin Act 27, is amended to read:
25.61 Information technology investment fund. There is created a separate nonlapsible trust fund designated as the information technology investment fund consisting of all revenues accruing to the state from fees assessed under ss. s. 16.701, 16.702 and from gifts, grants and bequests made for information technology development purposes and moneys transferred to the fund from other funds.
351,7 Section 7. 71.26 (3) (f) of the statutes is amended to read:
71.26 (3) (f) Section 164 (a) is modified so that foreign taxes are not deductible unless the income on which the tax is based is taxable under this chapter and so that gross receipts taxes assessed in lieu of property taxes, the license fees under ss. 76.28 and 76.38 and the tax taxes under s. ss. 70.375, 76.81 and 76.91 are deductible.
351,8 Section 8. 71.26 (3) (f) of the statutes, as affected by 1995 Wisconsin Act .... (this act), is repealed and recreated to read:
71.26 (3) (f) Section 164 (a) is modified so that foreign taxes are not deductible unless the income on which the tax is based is taxable under this chapter and so that gross receipts taxes assessed in lieu of property taxes, the license fee under s. 76.28 and the taxes under ss. 70.375, 76.81 and 76.91 are deductible.
351,9 Section 9. 73.01 (4) (a) of the statutes is amended to read:
73.01 (4) (a) Subject to the provisions for judicial review contained in s. 73.015, the commission shall be the final authority for the hearing and determination of all questions of law and fact arising under sub. (5) and s. 72.86 (4), 1985 stats., and ss. 70.11 (21), 70.38 (4) (a), 70.397, 70.64, 70.995 (8), 76.38 (12) (a), 76.39 (4) (c), 76.48 (6), 76.91, 77.26 (3), 77.59 (6) (b), 78.01, 78.22, 78.40, 78.555, 139.02, 139.03, 139.06, 139.31, 139.315, 139.33, 139.76 and 139.78, subch. XIV of ch. 71 and subch. VII of ch. 77. Whenever with respect to a pending appeal there is filed with the commission a stipulation signed by the department of revenue and the adverse party, under s. 73.03 (25), agreeing to an affirmance, modification or reversal of the department's position with respect to some or all of the issues raised in the appeal, the commission shall enter an order affirming or modifying in whole or in part, or canceling the assessment appealed from, or allowing in whole or in part or denying the petitioner's refund claim, as the case may be, pursuant to and in accordance with the stipulation filed. No responsibility shall devolve upon the commission, respecting the signing of an order of dismissal as to any pending appeal settled by the department without the approval of the commission.
351,10 Section 10. 73.01 (4) (a) of the statutes, as affected by 1995 Wisconsin Act .... (this act), is repealed and recreated to read:
73.01 (4) (a) Subject to the provisions for judicial review contained in s. 73.015, the commission shall be the final authority for the hearing and determination of all questions of law and fact arising under sub. (5) and s. 72.86 (4), 1985 stats., and ss. 70.11 (21), 70.38 (4) (a), 70.397, 70.64 and 70.995 (8), s. 76.38 (12) (a), 1993 stats., ss. 76.39 (4) (c), 76.48 (6), 76.91, 77.26 (3), 77.59 (6) (b), 78.01, 78.22, 78.40, 78.555, 139.02, 139.03, 139.06, 139.31, 139.315, 139.33, 139.76 and 139.78, subch. XIV of ch. 71 and subch. VII of ch. 77. Whenever with respect to a pending appeal there is filed with the commission a stipulation signed by the department of revenue and the adverse party, under s. 73.03 (25), agreeing to an affirmance, modification or reversal of the department's position with respect to some or all of the issues raised in the appeal, the commission shall enter an order affirming or modifying in whole or in part, or canceling the assessment appealed from, or allowing in whole or in part or denying the petitioner's refund claim, as the case may be, pursuant to and in accordance with the stipulation filed. No responsibility shall devolve upon the commission, respecting the signing of an order of dismissal as to any pending appeal settled by the department without the approval of the commission.
351,11 Section 11. 73.01 (5) (a) of the statutes is amended to read:
73.01 (5) (a) Any person who is aggrieved by a determination of the state board of assessors under s. 70.995 (8) or by the department of revenue under s. 70.11 (21) or who has filed a petition for redetermination with the department of revenue and who is aggrieved by the redetermination of the department may, within 60 days of the determination of the state board of assessors or of the department or, in all other cases, within 60 days after the redetermination but not thereafter, file with the clerk of the commission a petition for review of the action of the department and the number of copies of the petition required by rule adopted by the commission. If a municipality appeals, its appeal shall set forth that the appeal has been authorized by an order or resolution of its governing body and the appeal shall be verified by a member of that governing body as pleadings in courts of record are verified. The clerk of the commission shall transmit one copy to the department of revenue and to each party. In the case of appeals from manufacturing property assessments, the person assessed shall be a party to a proceeding initiated by a municipality. At the time of filing the petition, the petitioner shall pay to the commission a $5 filing fee, which the commission shall deposit in the general fund. Within 30 days after such transmission the department, except for petitions objecting to manufacturing property assessments, shall file with the clerk of the commission an original and the number of copies of an answer to the petition required by rule adopted by the commission and shall serve one copy on the petitioner or the petitioner's attorney or agent. Within 30 days after service of the answer, the petitioner may file and serve a reply in the same manner as the petition is filed. Any person entitled to be heard by the commission under s. 76.38 (12) (a), 76.39 (4) (c) or, 76.48 or 76.91 may file a petition with the commission within the time and in the manner provided for the filing of petitions in income or franchise tax cases. Such papers may be served as a circuit court summons is served or by certified mail. For the purposes of this subsection, a petition for review is considered timely filed if mailed by certified mail in a properly addressed envelope, with postage duly prepaid, which envelope is postmarked before midnight of the last day for filing.
351,12 Section 12. 73.01 (5) (a) of the statutes, as affected by 1995 Wisconsin Act .... (this act), is repealed and recreated to read:
73.01 (5) (a) Any person who is aggrieved by a determination of the state board of assessors under s. 70.995 (8) or by the department of revenue under s. 70.11 (21) or who has filed a petition for redetermination with the department of revenue and who is aggrieved by the redetermination of the department may, within 60 days of the determination of the state board of assessors or of the department or, in all other cases, within 60 days after the redetermination but not thereafter, file with the clerk of the commission a petition for review of the action of the department and the number of copies of the petition required by rule adopted by the commission. If a municipality appeals, its appeal shall set forth that the appeal has been authorized by an order or resolution of its governing body and the appeal shall be verified by a member of that governing body as pleadings in courts of record are verified. The clerk of the commission shall transmit one copy to the department of revenue and to each party. In the case of appeals from manufacturing property assessments, the person assessed shall be a party to a proceeding initiated by a municipality. At the time of filing the petition, the petitioner shall pay to the commission a $5 filing fee, which the commission shall deposit in the general fund. Within 30 days after such transmission the department, except for petitions objecting to manufacturing property assessments, shall file with the clerk of the commission an original and the number of copies of an answer to the petition required by rule adopted by the commission and shall serve one copy on the petitioner or the petitioner's attorney or agent. Within 30 days after service of the answer, the petitioner may file and serve a reply in the same manner as the petition is filed. Any person entitled to be heard by the commission under s. 76.38 (12) (a), 1993 stats., or s. 76.39 (4) (c), 76.48 or 76.91 may file a petition with the commission within the time and in the manner provided for the filing of petitions in income or franchise tax cases. Such papers may be served as a circuit court summons is served or by certified mail. For the purposes of this subsection, a petition for review is considered timely filed if mailed by certified mail in a properly addressed envelope, with postage duly prepaid, which envelope is postmarked before midnight of the last day for filing.
351,13 Section 13. 76.001 of the statutes is repealed.
351,14 Section 14. 76.01 of the statutes is amended to read:
76.01 Railroads and utilities, assessment. The department of revenue shall make an annual assessment of the property of all railroad companies, of all conservation and regulation companies, of all sleeping car companies, of all air carriers, of all telephone companies and of all pipeline companies, within this state, for the purpose of levying and collecting taxes thereon, as provided in this subchapter.
351,15 Section 15. 76.02 (9) of the statutes is amended to read:
76.02 (9) "Company", without other designation or qualification, includes any railroad company, any conservation and regulation company, any express company, any air carrier company, any pipeline company, any telephone company and any sleeping car company, as defined in this section, to which "company" is applied.
351,16 Section 16. 76.02 (9r) of the statutes is repealed.
351,17 Section 17. 76.02 (9t) of the statutes is renumbered 76.80 (3).
351,18 Section 18. 76.02 (9u) of the statutes is renumbered 76.80 (4) and amended to read:
76.80 (4) "Telephone company" means any person that provides to another person telecommunications services, including the resale of services provided by another telephone company, that originate in one local access and transport area, as defined in s. 76.38 (1) (bd), and terminate in a different local access and transport area, as defined in s. 76.38 (1) (bd). "Telephone company" does not include a person who operates a private shared telecommunications system, as defined in s. 196.201 (1), and who is not otherwise a telephone company. "Telephone company" does not include a person who is a cellular mobile radio telecommunications utility, as defined in s. 196.202 (1).
351,19 Section 19. 76.04 (1) of the statutes is amended to read:
76.04 (1) Every company defined in s. 76.02 shall, annually, file a true and accurate statement in such manner and form and setting forth such facts as the department shall deem necessary to enforce ss. 76.01 to 76.26. The annual reports for railroad companies, sleeping car companies and express companies shall be filed on or before April 15 and for conservation and regulation companies, air carriers, telephone companies and pipeline companies on or before May 1.
(1m) For sufficient reason shown the department may upon written request allow such further time for making and filing the report under sub. (1) as it may deem necessary, but not to exceed 30 days. If any company fails to file such report within the time prescribed or as extended under this subsection, the department shall add to the taxes due from such company $250 if the report is not filed within 15 days after the due date or extended due date and an additional $250 for each month or part of a month thereafter during which the report is not filed, except that the total penalty may not exceed $2,500. No company may in any action or proceeding contest the imposition of such penalty.
351,20 Section 20. 76.07 (1) of the statutes is amended to read:
76.07 (1) Duty of department. The department on or before August 1 in each year in the case of railroad companies and sleeping car companies, and on or before September 15 in the case of air carrier companies, telephone companies, conservation and regulation companies and pipeline companies, shall, according to its best knowledge and judgment, ascertain and determine the full market value of the property of each company within the state.
351,21 Section 21. 76.07 (2) of the statutes is amended to read:
76.07 (2) Relation to state valuation; description. The value of the property of each of said companies for assessment shall be made on the same basis and for the same period of time, as near as may be, as the value of the general property of the state is ascertained and determined. The department shall prepare an assessment roll and place thereon after the name of each of said companies assessed, the following general description of the property of such company, to wit: "Real estate, right-of-way, tracks, stations, terminals, appurtenances, rolling stock, equipment, franchises and all other real estate and personal property of said company," in the case of railroads, and "Real estate, right-of-way, poles, wires, conduits, cables, devices, appliances, instruments, franchises and all other real and personal property of said company," in the case of conservation and regulation companies, and "Real estate, appurtenances, rolling stock, equipment, franchises, and all other real estate and personal property of said company," in the case of sleeping car and air carrier companies, and "Land and land rights, structures, improvements, mains, pumping and regulation equipment, services, appliances, instruments, franchises and all other real and personal property of said company," in the case of pipeline companies, and "All property of the company used in the operation of the company's telephone business" in the case of telephone companies, which description shall be deemed and held to include the entire property and franchises of the company specified and all title and interest therein.
351,22 Section 22. 76.07 (4g) (e) of the statutes is repealed.
351,23 Section 23. 76.13 (1) of the statutes is amended to read:
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