AB150-ASA2,14,44
77.52
(2) (a) 62. Services performed by funeral parlors.
AB150-ASA2,14,66
77.52
(2) (a) 63. Tax preparation services.
AB150-ASA2,14,88
77.52
(2) (a) 64. The furnishing of real property for nonresidential use.
AB150-ASA2,14,1810
77.54
(2m) The gross receipts from the sales of and the storage, use or other
11consumption of tangible personal property or services that become an ingredient or
12component of shoppers guides, newspapers or periodicals or that are consumed or
13lose their identity in the manufacture of shoppers guides, newspapers or periodicals,
14whether or not the shoppers guides, newspapers or periodicals are transferred
15without charge to the recipient. In this subsection, "shoppers guides", "newspapers"
16and "periodicals" have the meanings under sub. (15)
, 1993 stats. The exemption
17under this subdivision does not apply to advertising supplements that are not
18newspapers.
AB150-ASA2,15,620
77.54
(3) (a) The gross receipts from the sales of and the storage, use or other
21consumption of tractors and machines, including accessories
, and attachments
and
22parts therefor, used exclusively and directly in the business of farming, including
23dairy farming, agriculture, horticulture, floriculture and custom farming services,
24but excluding automobiles, trucks, and other motor vehicles for highway use;
25excluding personal property that is attached to, fastened to, connected to or built into
1real property or that becomes an addition to, component of or capital improvement
2of real property and excluding tangible personal property used or consumed in the
3erection of buildings or in the alteration, repair or improvement of real property,
4regardless of any contribution that that personal property makes to the production
5process in that building or real property and regardless of the extent to which that
6personal property functions as a machine.
AB150-ASA2,15,1612
77.54
(11) The gross receipts from the sales of and the storage, use or other
13consumption in this state of motor fuel, general aviation fuel or special fuel
, subject
14to taxation under ch. 78, unless if the
motor fuel or special fuel tax
on the fuel is
15refunded under s. 78.75 because the buyer does not use the fuel in operating a motor
16vehicle upon the public highways.
AB150-ASA2,16,52
79.01
(1) There is established an account in the general fund entitled the
3"Expenditure Restraint Program Account". There shall be appropriated to that
4account $25,000,000 in 1991, in 1992 and in 1993, $42,000,000 in 1994
and, 5$48,000,000 in 1995
, $49,440,000 in 1996 and $50,923,200 in 1997 and thereafter.
AB150-ASA2,16,127
79.03
(3c) (f)
Distribution amount. If the total amounts calculated under pars.
8(c) to (e) exceed the total amount to be distributed under this subsection, the amount
9paid to each eligible municipality shall be paid on a prorated basis. The total amount
10to be distributed under this subsection from s. 20.835 (1) (b) is $10,000,000 in 1994
11and, $14,000,000 in 1995
, $14,420,000 in 1996 and $14,852,600 in 1997 and
12thereafter.
AB150-ASA2,17,214
79.03
(4) In 1991, the total amount to be distributed under ss. 79.03, 79.04 and
1579.06 from s. 20.835 (1) (d) is $869,000,000. In 1992, the total amount to be
16distributed under ss. 79.03, 79.04 and 79.06 from s. 20.835 (1) (d) is $885,961,300.
17In 1993, the total amount to be distributed under ss. 79.03, 79.04 and 79.06 from s.
1820.835 (1) (d) is $903,680,500. In 1994, the total amounts to be distributed under this
19section and ss. 79.04 and 79.06 from s. 20.835 (1) (d) are $746,547,500 to
20municipalities and $168,981,800 to counties. In 1995
and subsequent years, the
21total amounts to be distributed under ss. 79.03, 79.04 and 79.06 from s. 20.835 (1)
22(d) are $761,478,000 to municipalities and $168,981,800 to counties.
In 1996, the
23total amounts to be distributed under ss. 79.03, 79.04 and 79.06 from s. 20.835 (1)
24(d) are $784,322,400 to municipalities and $174,051,300 to counties. In 1997 and
25subsequent years, the total amounts to be distributed under ss. 79.03, 79.04 and
179.06 from s. 20.835 (1) (d) are $807,852,000 to municipalities and $179,272,800 to
2counties.
AB150-ASA2,17,44
79.058
(3) (b) In 1995
and subsequent years, $20,159,000.
AB150-ASA2, s. 76
5Section
76. 79.058 (3) (c) and (d) of the statutes are created to read:
AB150-ASA2,17,66
79.058
(3) (c) In 1996, $20,763,800.
AB150-ASA2,17,77
(d) In 1997 and thereafter, $21,386,700.
AB150-ASA2,17,209
79.10
(11) (b) Before October 16, the department of administration shall
10determine the total funds available for distribution under the lottery credit in the
11following year and shall inform the joint committee on finance of that total. Total
12funds available for distribution shall be all existing and projected lottery proceeds
13and interest for the fiscal year of the distribution
plus the amount under par. (bm),
14less the amount estimated to be expended under ss. 20.455 (2) (r), 20.566 (2) (r) and
1520.835 (2) (q) and (3) (r) and less the required reserve under s. 20.003 (5). The joint
16committee on finance may revise the total amount to be distributed if it does so at
17a meeting that takes place before November 1. If the joint committee on finance does
18not schedule a meeting to take place before November 1, the total determined by the
19department of administration shall be the total amount estimated to be distributed
20under the lottery credit in the following year.
AB150-ASA2,17,2422
79.10
(11) (bm) The amount to be distributed from the appropriation under s.
2320.835 (2) (a) is $902,700,000 in the 1995-96 fiscal year and $1,540,700,000 in the
241996-97 fiscal year.
AB150-ASA2, s. 79
1Section
79. 119.46 (1) of the statutes is renumbered 119.46 and amended to
2read:
AB150-ASA2,18,15
3119.46 Taxes for school operations fund. As part of the budget transmitted
4annually to the common council under s. 119.16 (8) (b), the board shall report the
5amount of money required for the ensuing school year to operate all public schools
6in the city under this chapter, to repair and keep in order school buildings and
7equipment, to make material improvements to school property and to purchase
8necessary additions to school sites. The common council shall levy and collect a tax
9upon all the property subject to taxation in the city, which shall be equal to the
10amount of money required by the board for the purposes set forth in this
subsection 11section, at the same time and in the same manner as other taxes are levied and
12collected. Such taxes shall be in addition to all other taxes which the city is
13authorized to levy. The taxes so levied and collected, together with the other funds
14provided by law and placed at the disposal of the city for the same purposes, shall
15constitute the school operations fund.
AB150-ASA2,18,2422
121.07
(1) (d) At the end of the school year, the state superintendent shall
23adjust state aid payments according to the actual shared cost of the school district
24for that school year.
AB150-ASA2,19,2
1121.15
(1) (d) Any aid adjustment for the previous year required under s.
2121.07 (1) (d) shall be made by increasing or decreasing the payment made in June.
AB150-ASA2,19,135
121.15
(4) On July 1 and October
15
1, using the most accurate data available,
6the state superintendent shall provide
the department of revenue and each school
7district with an estimate of the total amount of state aid
, as defined in s. 121.90 (2), 8the school district will receive
under s. 121.08 in the current school year.
On October
915, using the most accurate data available, the state superintendent shall calculate
10the total amount of state aid, as defined in s. 121.90 (2), that each school district will
11receive in the current school year. Any adjustments to that calculation shall be made
12by increasing or decreasing the payment made in September of the following school
13year.
AB150-ASA2, s. 89
14Section
89. Subchapter VII of chapter 121 [precedes 121.90] of the statutes is
15repealed.
AB150-ASA2,19,2217
159.31
(1) (a) "Newspaper" means a publication that is printed on newsprint
18and that is published, printed and distributed in this state, at daily, weekly or other
19short, periodic intervals, for the dissemination of current news and information of
20a general character and of a general interest to the public. "Newspaper" also includes
21any "shoppers guide", as defined in s. 77.54 (15)
, 1993 stats., that is printed on
22newsprint.
AB150-ASA2,20,3
1(1)
Income and franchise taxes. The treatment of sections 71.01 (14), 71.05 (6)
2(b) 9. and (8) (b) and 71.36 (1m) of the statutes first applies to taxable years beginning
3on January 1, 1996.
AB150-ASA2,20,6
4(2)
Farmland tax relief credit. The treatment of sections 71.07 (3m) (c) 1. and
5(9) (b), 71.28 (2m) (c) 1. and (3) (a) 1. and 71.47 (2m) (c) 1. and (3) (a) 1. of the statutes
6first applies to taxable years beginning on January 1, 1995.
AB150-ASA2, s. 9400
7Section 9400.
Effective dates. This act takes effect on July 1, 1995, or on
8the day after publication, whichever is later, except as follows:
AB150-ASA2,20,13
9(1)
Revenue. The treatment of sections 77.51 (4) (b) 3. and (15) (b) 4., 77.52 (2)
10(a) 5., 6., 21., 22., 24., 25., 26., 28., 29., 30., 31., 32., 33., 34., 35., 36., 37., 38., 39., 40.,
1141., 46., 48., 51., 52., 53., 54., 55., 56., 57., 58., 59., 60., 61., 62., 63. and 64., 77.54 (2m),
12(3) (a), (5) (b), (6) (a), (6m), (10), (11), (12), (13), (15), (21), (24), (25), (26), (38) and (39)
13of the statutes takes effect on January 1, 1996.
