Amendment SA117-AB150

AB150-SA117,42,7 (2) "Consumer price index" means the consumer price index for all urban consumers, U.S. city average, as determined by the U.S. department of labor.

AB150-SA117,42,8 (3) "Diesel fuel" has the meaning given in s. 78.005 (5).

AB150-SA117,42,9 (4) "Department" means the department of revenue.

AB150-SA117,42,10 (5) "Export" has the meaning given in s. 78.005 (6).

AB150-SA117,42,11 (6) "Gasoline" has the meaning given in s. 78.005 (7).

AB150-SA117,42,13 (7) "Indexed" means adjusted as of April 1 to reflect the percentage change in the annual average consumer price index during the previous year.

AB150-SA117,42,14 (8) "Motor vehicle fuel" means gasoline or diesel fuel.

AB150-SA117,42,15 (9) "Received" means received under s. 78.07.

AB150-SA117,42,16 (10) "Supplier" has the meaning given under s. 78.005 (14).

AB150-SA117,42,20 140.02 Imposition. (1) Except as provided in sub. (2), there is imposed a fee at the rate of 3.2% of the average weighted retail price on all motor vehicle fuel received by a supplier for sale in this state, for sale for shipment to this state or for shipment to this state.

AB150-SA117,42,21 (2) The fee imposed in sub. (1) does not apply to the following:

AB150-SA117,42,25 (a) Motor vehicle fuel that is shipped from storage at a refinery, marine terminal, pipeline terminal, pipeline tank farm or place of manufacture to a person for storage at another refinery, marine terminal, pipeline terminal, pipeline tank farm or place of manufacture.

AB150-SA117,43,2 (b) Motor vehicle fuel that is exported by a person who is licensed under s. 78.09 or 140.03 (5).

AB150-SA117,43,3 (c) Diesel fuel that is dyed under s. 78.01 (2p).

AB150-SA117,43,5 140.03 Administration. (1) The department shall administer the fee under this chapter.

AB150-SA117,43,7 (2) Sections 78.65 to 78.74 and 78.79 to 78.81 as they apply to the taxes under ch. 78 apply to the fee under this chapter.

AB150-SA117,43,10 (3) Persons who are liable for the fee under this chapter shall state the number of gallons of motor vehicle fuel on which the fee is due and the amount of their liability for the fee in the reports under s. 78.12 (1) to (3).

AB150-SA117,43,12 (4) The requirements for payment of the motor vehicle fuel tax under s. 78.12 (5) apply to the fee under this chapter.

AB150-SA117,43,19 (5) No person may ship petroleum products into this state unless that person either has a license under s. 78.09 or obtains an oil company franchise license from the department by filing with the department an application prescribed and furnished by the department and verified by the owner of the business if the owner is an individual, by a member if the owner is an unincorporated association, by a partner if the owner is a partnership or by the president and secretary if the owner is a corporation.

AB150-SA117,44,5 (6) (a) To protect the revenues of this state, the department may require any person who is liable to the department for the fee under this chapter to place with it security in the amount that the department determines. The department may increase or decrease the amount of the security, but that amount may not exceed 3 times the person's average monthly liability for the fee under this chapter as estimated by the department. If any person fails to provide that security, the department may refuse to issue a license under sub. (5) or s. 78.09 or may revoke the person's license under sub. (5) or s. 78.09. If any taxpayer is delinquent in the payment of the fee under this chapter, the department may, upon 10 days' notice, recover the fee, interest, penalties, costs and disbursements from the person's security. The department may not pay interest on any security deposit.

AB150-SA117,44,8 (b) The security required under par. (a) may be a surety bond furnished to the department and payable to this state. The department shall prescribe the form and contents of the bond.

AB150-SA117,44,18 (c) The surety of a bond under par. (b) may conditionally cancel the bond by filing written notice with the person who is liable for the fee under this chapter and with the department. A surety who files that notice is not discharged from any liability that has accrued or from any liability that accrues within 60 days after the filing. If the person who is liable for the fee under this chapter does not, within 60 days after receiving the notice, file with the department a new bond that is satisfactory to the department, the department shall revoke the person's license under sub. (5) or s. 78.09. If the person furnishes a new bond, the department shall cancel and surrender the old bond when it is satisfied that all liability under the old bond has been discharged.

AB150-SA117,44,23 (d) If the liability on the bond is discharged or reduced or if the department determines that the bond is insufficient, the department shall require additional surety or new bonds. If any person who is liable for the fee under this chapter fails to file that additional bond within 5 days after the department provides written notice, that person's license under sub. (5) or s. 78.09 is revoked.

AB150-SA117,45,3 (7) On April 1, 1996, and each April 1 thereafter, the department shall calculate the oil company franchise fee on a cents-per-gallon basis. That calculation shall reflect any change in the rate for that fee that occurs on that date.".

AB150-SA117,45,5 39. Page 1512, line 21: delete the material beginning with that line and ending with page 1514, line 13, and substitute:

AB150-SA117,45,6 " Section 4303cm. 144.266 (2) of the statutes is amended to read:

AB150-SA117,45,16 144.266 (2) State storm water management plan. The department, in consultation with the department of industry, labor and human relations development, shall promulgate by rule a state storm water management plan. This state plan is applicable to activities contracted for or conducted by any agency, as defined under s. 227.01 (1) but also including the office of district attorney, unless that agency enters into a memorandum of understanding with the department of natural resources in which that agency agrees to regulate activities related to storm water management. The department shall coordinate the activities of agencies, as defined under s. 227.01 (1), in storm water management and make recommendations to these agencies concerning activities related to storm water management.".

AB150-SA117,45,18 40. Page 1533, line 22: delete the material beginning with that line and ending with page 1534, line 2.

AB150-SA117,45,19 41. Page 1556, line 3: delete that line and substitute:

AB150-SA117,45,20 " Section 4462mb. 166.20 (7g) of the statutes is repealed.".

AB150-SA117,45,21 42. Page 1560, line 18: delete lines 18 to 24 and substitute:

AB150-SA117,45,22 " Section 4487mb. 168.12 (5m) of the statutes is created to read:

AB150-SA117,46,4 168.12 (5m) All oil inspection fees paid to the department of transportation under s. 341.45 (1g) (a) in excess of oil inspection fee credits or refunds under s. 341.45 (2) shall be deposited in the petroleum inspection fund. All oil inspection fees credited or refunded by the department of transportation under s. 341.45 (2) in excess of oil inspection fees paid to the department of transportation under s. 341.45 (1g) (a) shall be paid from the petroleum inspection fund.".

AB150-SA117,46,6 43. Page 1875, line 11: delete the material beginning with that line and ending with page 1876, line 19, and substitute:

AB150-SA117,46,7 " Section 5847e. 218.01 (2) (bd) 1g. of the statutes is amended to read:

AB150-SA117,46,16 218.01 (2) (bd) 1g. The manufacturer, distributor or importer shall send a notice of discontinuation or cancellation by certified mail, and forward a copy of the notice to the department of transportation, not less than 20 days before the effective date of discontinuation or cancellation of the agreement, if the dealer or distributor fails to conduct its customary sales and service operations during its customary business hours for 7 consecutive business days unless the failure is caused by an act of God, by work stoppage or delays due to strikes or labor disputes or other reason beyond the dealer's or distributor's control or by an order of the department of transportation or the office of the commissioner of transportation.".

AB150-SA117,46,17 44. Page 1882, line 4: delete lines 4 to 12.

AB150-SA117,46,18 45. Page 1884, line 1: delete lines 1 to 8.

AB150-SA117,46,20 46. Page 1890, line 1: delete the material beginning with that line and ending with page 1892, line 14, and substitute:

AB150-SA117,46,21 " Section 5885g. 218.01 (3x) (b) 2. of the statutes is amended to read:

AB150-SA117,47,12 218.01 (3x) (b) 2. An affected grantor who does not approve of the proposed action shall, within 30 days after receiving the dealer's written notice of the proposed action or within 30 days after receiving all the information specified in a written list served on the dealer under subd. 1., whichever is later, file with the department of transportation and serve upon the dealer a written statement of the reasons for its disapproval. The reasons given for the disapproval or any explanation of those reasons by the manufacturer, distributor or importer shall not subject the manufacturer, distributor or importer to any civil liability unless the reasons given or explanations made are malicious and published with the sole intent to cause harm to the dealer or a transferee of the dealer. Failure to file and serve a statement within the applicable period shall, notwithstanding the terms of any agreement, constitute approval of the proposed action by the grantor. If an affected grantor files a written statement within the applicable period, the dealer may not voluntarily undertake the proposed action unless it receives an order permitting it to do so from the office of the commissioner of transportation under par. (c) 2.

AB150-SA117, s. 5886d Section 5886d. 218.01 (3x) (b) 3. of the statutes is amended to read:

AB150-SA117,47,20 218.01 (3x) (b) 3. A dealer who is served with a written statement by an affected grantor under subd. 2. may file with the department of transportation and the office of the commissioner of transportation and serve upon the affected grantor a complaint for the determination of whether there is good cause for permitting the proposed action to be undertaken. The office of the commissioner of transportation shall promptly schedule a hearing and decide the matter. The proposed action may not be undertaken pending the determination of the matter.".

AB150-SA117,47,22 47. Page 1895, line 20: delete the material beginning with that line and ending with page 1896, line 22.

AB150-SA117,47,23 48. Page 2126, line 3: delete lines 3 to 14 and substitute:

AB150-SA117,47,24 " Section 6409cb. 340.01 (7m) of the statutes is amended to read:

AB150-SA117,48,5 340.01 (7m) "Commercial driver license" means a license issued to a person by this state or another jurisdiction which is in accordance with the requirements of the federal commercial motor vehicle safety act of 1986, 49 USC 2701 to 2716 31301 to 31317, and which authorizes the licensee to operate certain commercial motor vehicles.

AB150-SA117, s. 6409gb Section 6409gb. 340.01 (7r) of the statutes is amended to read:

AB150-SA117,48,11 340.01 (7r) "Commercial driver license information system" means the information system established pursuant to the federal commercial motor vehicle safety act of 1986, 49 USC 2701 to 2716 31301 to 31317, to serve as a clearinghouse for information related to the licensing and identification of commercial motor vehicle drivers.".

AB150-SA117,48,13 49. Page 2126, line 19: delete the material beginning with that line and ending with page 2131, line 9, and substitute:

AB150-SA117,48,14 " Section 6409rb. 341.08 (2) (am) of the statutes is created to read:

AB150-SA117,48,16 341.08 (2) (am) If the applicant is a natural person registering a farm truck under s. 341.26 (3) (a) 1., the applicant's social security number.

AB150-SA117, s. 6409sb Section 6409sb. 341.08 (2) (cm) of the statutes is created to read:

AB150-SA117,48,22 341.08 (2) (cm) If the applicant is registering a farm truck under s. 341.26 (3) (a) 1., certification that the applicant had at least $6,000 in gross farm profits, as defined in s. 71.58 (4), in at least one of the 2 previous taxable years, or that the applicant expects to have at least $6,000 in gross farm profits, as defined in s. 71.58 (4), in the current taxable year.

AB150-SA117, s. 6409tb Section 6409tb. 341.08 (4) of the statutes is amended to read:

AB150-SA117,49,9 341.08 (4) Applications for renewal of registration shall contain the information required in sub. (2) for original applications or such parts thereof as the department deems necessary to assure the proper registration of the vehicle, except that all applications for renewal of registration of farm trucks under s. 341.26 (3) (a) 1. shall contain the information specified in sub. (2) (am) and (cm). The department may require that applications for renewal of registration be accompanied by the certificate of title issued for the vehicle only when the true ownership or proper registration of the vehicle is in doubt and cannot be resolved from records maintained by the department.

AB150-SA117, s. 6409vb Section 6409vb. 341.08 (8) of the statutes is created to read:

AB150-SA117,49,14 341.08 (8) The department may not disclose a social security number obtained from an applicant under sub. (2) (am) to any person except to the department of revenue for the sole purpose of determining the applicant's eligibility to register the farm truck under s. 341.26 (3) (a) 1.

AB150-SA117, s. 6409wb Section 6409wb. 341.14 (6r) (b) 2. of the statutes is amended to read:

AB150-SA117,49,18 341.14 (6r) (b) 2. An additional fee of $10 $15 shall be charged for the issuance or reissuance of the plates for special groups specified under par. (f) 1. to 34., 48., 49. and 51.

AB150-SA117, s. 6409xb Section 6409xb. 341.14 (6r) (b) 3. of the statutes is repealed.

AB150-SA117, s. 6409yb Section 6409yb. 341.14 (6r) (b) 4. of the statutes is amended to read:

AB150-SA117,50,5 341.14 (6r) (b) 4. An additional fee of $20 that is in addition to the fee under subd. 2. or 3 shall be charged for the issuance or renewal of a plate issued on an annual basis for a special group specified under par. (f) 35. to 47. An additional fee of $40 that is in addition to the fee under subd. 2. or 3. shall be charged for the issuance or renewal of a plate issued on a biennial basis for a special group specified under par. (f) 35. to 47 if the plate is issued or renewed during the first year of the biennial registration period or $20 for the issuance or renewal if the plate is issued or renewed during the 2nd year of the biennial registration period. The fee under this subdivision is deductible as a charitable contribution for purposes of the taxes under ch. 71.

AB150-SA117, s. 6410cb Section 6410cb. 341.26 (3) (a) 1. of the statutes is amended to read:

AB150-SA117,50,9 341.26 (3) (a) 1. For each farm truck having a gross weight of 12,000 pounds or less, a biennial fee of $42. Registration plates issued under this subdivision expire on the last day of February of even-numbered years.

AB150-SA117, s. 6410eb Section 6410eb. 341.297 (2) of the statutes is renumbered 341.297 (2) (a) and amended to read:

AB150-SA117,50,16 341.297 (2) (a) A farm truck having a gross weight of 12,000 pounds or less, as specified in s. 341.26 (3) (a) 1. The registration period for such a farm truck begins on March 1 of an even-numbered year and ends on the last day of February of the next even-numbered year All such farm trucks shall be registered by the department according to the monthly series of registration prescribed by par. (b).

AB150-SA117, s. 6410fb Section 6410fb. 341.297 (2) (b) of the statutes is created to read:

AB150-SA117,50,22 341.297 (2) (b) There are established 24 registration periods, each to be designated by a calendar month and to start on the first day of such month and end on the last day of the 24th month from the date of commencing. The department shall so administer the monthly series system of registration as to distribute the work of registering farm trucks as uniformly as practicable throughout the calendar year.

AB150-SA117, s. 6410gb Section 6410gb. 341.43 of the statutes is amended to read:

AB150-SA117,51,5 341.43 Audits. The department may conduct such audits as it deems necessary to determine the adequacy of fees paid under the international registration plan or other proportional registration law or agreement and taxes and fees paid under s. 341.45. Audits shall be conducted during normal business hours. Credits shall be given for overpayments and deficiencies shall be assessed, with interest. Actual and necessary expenses incurred by an auditor, plus wages, may be assessed against the person audited.

AB150-SA117, s. 6410hb Section 6410hb. 341.45 (title) of the statutes is amended to read:

AB150-SA117,51,8 341.45 (title) Importation in vehicle tanks regulated; taxes; fees; permits.

AB150-SA117, s. 6410jb Section 6410jb. 341.45 (1g) (a) of the statutes is amended to read:

AB150-SA117,51,22 341.45 (1g) (a) Every Except as provided in subs. (3) and (4g), every person who purchases or obtains motor vehicle fuel or an alternate fuel outside of this state and operates any qualified motor vehicle into this state upon a highway and transports that fuel in an attached or unattached fuel supply tank for the sole purpose of operating the qualified motor vehicle shall pay the Wisconsin motor vehicle fuel or alternate fuels tax, the oil company franchise fee under ch. 140 and the oil inspection fee under s. 168.12 on the gallons consumed by the qualified motor vehicle while operated on the highways of this state. The person shall pay the tax and fees by purchasing motor vehicle fuel or alternate fuels within this state in an amount that is equivalent to the gallonage consumed while operating the qualified motor vehicle on the highways of this state, or by remitting the tax and fees directly to the department or to another jurisdiction that is a party to the international fuel tax agreement.

AB150-SA117, s. 6410kb Section 6410kb. 341.45 (1g) (b) of the statutes is amended to read:

AB150-SA117,52,3 341.45 (1g) (b) The department may require any person required to pay under par. (a) to report on forms prescribed by it, to display evidence of compliance with par. (a) and to pay taxes and fees in the manner specified by the department.

AB150-SA117,52,6 (c) The department shall require any person convicted of evading the tax or fees due under par. (a) to report on forms and in the manner prescribed by the department.

AB150-SA117, s. 6410mb Section 6410mb. 341.45 (2) of the statutes is amended to read:

AB150-SA117,52,14 341.45 (2) Every person regularly or habitually operating qualified motor vehicles upon the highways of any other state and using in those qualified motor vehicles motor vehicle fuel or an alternate fuel purchased or obtained in this state shall be allowed a credit or refund equal to the oil company franchise fee and oil inspection fee and the tax on the motor vehicle fuel or alternate fuel actually paid to the state in which it is used, but not to exceed the tax and fees imposed on motor vehicle fuel or alternate fuels by this state.

AB150-SA117, s. 6410nb Section 6410nb. 341.45 (3) of the statutes is amended to read:

AB150-SA117,52,22 341.45 (3) The department may enter into reciprocal agreements with the appropriate officials of any other state under which it may waive all or any part of the requirements imposed by this section upon those who use motor vehicle fuel or alternate fuels upon which the tax has and fees have been paid to another state if the officials of the other state grant equivalent privileges with respect to motor vehicle fuel or alternate fuels used in that state but upon which the tax has and fees have been paid to Wisconsin.

AB150-SA117, s. 6410pb Section 6410pb. 341.45 (4g) of the statutes is created to read:

AB150-SA117,53,4 341.45 (4g) The department may issue trip permits for 72-hour periods to persons who would otherwise be required to pay the Wisconsin motor vehicle fuel or alternate fuels tax and the oil inspection fee under sub. (1g). The department shall charge a fee of not less than $15 for each permit issued under this subsection. A person who has obtained a permit under this subsection is exempt from the purchasing requirement of sub. (1g) (a).

AB150-SA117, s. 6410rb Section 6410rb. 341.45 (4m) of the statutes is created to read:

AB150-SA117,53,11 341.45 (4m) All oil inspection fees paid to the department of transportation under sub. (1g) (a) in excess of oil inspection fee credits or refunds under sub. (2) shall be deposited in the petroleum inspection fund. All oil inspection fees credited or refunded by the department of transportation under sub. (2) in excess of oil inspection fees paid to the department of transportation under sub. (1g) (a) shall be paid from the petroleum inspection fund.

AB150-SA117, s. 6410sb Section 6410sb. 341.45 (5) of the statutes is amended to read:

AB150-SA117,53,19 341.45 (5) The department shall promulgate rules under ch. 227 necessary to administer this section. The rules shall include provisions relating to the issuance and use of the permits authorized under sub. (4g). The rules may include provisions relating to the payment of interest on late payments of motor vehicle fuel and alternate fuels taxes, oil company franchise fees and oil inspection fees, and fees for the late payment or underpayment of motor vehicle fuel and alternate fuels taxes, oil company franchise fees and oil inspection fees.".

AB150-SA117,53,21 50. Page 2131, line 11: delete the material beginning with that line and ending with page 2139, line 6, and substitute: