(c) Annually report to the legislature on the usefulness of use-value assessment as a way to preserve farmland and to reduce the conversion of farmland to other uses.
(d) Recommend a method to adjust the shared revenue formula and other formulas one factor of which is equalized value to compensate counties, municipalities and school districts that are adversely affected by use-value assessment.
(dg) Calculate the federal land bank's 5-year average capitalization rate and per-acre values based on actual or estimated income generated from rental for agricultural use.
(dm) Carry out its duties in cooperation with the strategic growth task force of the governor's land use council.
(e) Include the following members, who shall serve until January 1, 2008, or until resignation:
1. The secretary of revenue, who shall serve as a nonvoting chairperson.
2. An agribusiness person.
3. A person knowledgeable about agricultural lending practices.
4. An agricultural economist employed by the University of Wisconsin System.
5. A mayor of a city that has a population of more than 40,000.
6. An expert in the environment.
7. A nonagricultural business person.
8. A professor of urban studies.
9. A farmer.".
436.
Page 1168, line 12: after that line insert:
"SECTION 3440p. 73.03 (51) and (52) of the statutes are created to read:
73.03 (51) To administer the child support and paternity establishment programs under this chapter, as well as perform other functions related to child support that are specified in this chapter and ch. 49.
(52) To maintain a file containing records of declarations of paternal interest under s. 48.025 and of statements acknowledging paternity under s. 69.15 (3) (b). The department of revenue may release these records only upon an order of the court except that records relating to declarations of paternal interest and statements acknowledging paternity may be used without a court order upon the request of the department of revenue or its designee under s. 59.07 (97) pursuant to the program responsibilities under s. 73.25 or by any other person with a direct and tangible interest in the record.".
437.
Page 1168, line 21: delete the material beginning with that line and ending with page 1169, line 12.
438.
Page 1169, line 12: after that line insert:
"SECTION 3443p. 73.25 (1) of the statutes is created to read:
73.25 (1) In this section and ss. 73.255 and 73.258, "department" means the department of revenue.
SECTION 3443q. 73.253 of the statutes is created to read:
73.253 Limitation on giving information. No person may use or disclose information concerning applicants or recipients of child and spousal support and establishment of paternity services under s. 73.25 for any purpose not connected with the administration of the program. Any person violating this section may be fined not less than $25 nor more than $500 or imprisoned in the county jail not less than 10 days nor more than one year or both.".
439.
Page 1171, line 4: delete lines 4 to 20.
440.
Page 1171, line 20: after that line insert:
"SECTION 3446y. 74.48 of the statutes is created to read:
74.48 Penalty for transfer of ownership. (1) If land that has been valued under s. 70.32 (2r) (b) is sold by a person who has owned it for less than 5 years and who has benefited from a value lower than that established by s. 70.32 (2r) (a), there is imposed on that person a penalty equal to 5% of the difference between the sale price of the agricultural land and the value that would be established for it under s. 70.32 (2r) (c) during the last year of the person's ownership.
(2) Any amount due under sub. (1) shall be paid to the department of revenue.
(3) The department of revenue shall administer the penalty under this section.".
441.
Page 1171, line 21: delete the material beginning with that line and ending with page 1172, line 21.
442.
Page 1173, line 3: delete the material beginning with that line and ending with page 1176, line 25.
443.
Page 1176, line 4: after that line insert:
"SECTION 3459m. 76.125 (1) of the statutes is amended to read:
76.125 (1) Using the statement of assessments under s. 70.53 and the statement of taxes under s. 69.61, the department shall determine the net rate of taxation of commercial property under s. 70.32 (2) (a) 2. and (b) 2., of manufacturing property under s. 70.32 (2) (a) 3. and (b) 3. and of personal property under s. 70.30 as provided in subs. (2) to (6). The department shall enter that rate on the records of the department.".
444.
Page 1177, line 1: delete the material beginning with that line and ending with page 1179, line 6.
445.
Page 1180, line 21: delete the material beginning with that line and ending with page 1181, line 2.
446.
Page 1181, line 3: delete lines 3 to 24.
447.
Page 1181, line 25: delete the material beginning with that line and ending with page 1182, line 7.
448.
Page 1182, line 8: delete the material beginning with that line and ending with page 1183, line 5.
449.
Page 1184, line 3: delete lines 3 to 9.
450.
Page 1184, line 13: delete the material beginning with that line and ending with page 1185, line 7.
451.
Page 1190, line 4: substitute "73.255" for "49.855".
452.
Page 1190, line 5: delete lines 5 to 18.
453.
Page 1193, line 17: after that line insert:
"SECTION 3488m. 77.84 (2) (c) of the statutes is amended to read:
77.84 (2) (c) In 1992 and each 5th year thereafter, the department of revenue shall adjust the amounts under pars. (a) and (b) by multiplying the amount specified by a ratio using as the denominator the department of revenue's estimate of the average statewide tax per acre of property classes under s. 70.32 (2) (b) 4., 1993 stats., s. 70.32 (2) (b) 5., 1993 stats., and s. 70.32 (2) (b) 6., 1993 stats., for 1986 and, as the numerator, the department of revenue's estimate of the average tax per acre for the same classes of property for the year in which the adjustment is made.".
454.
Page 1195, line 25: after that line insert:
"SECTION 3496b. 78.005 (13g) of the statutes is created to read:
78.005 (13g) "Recreational motorboat" means a motorboat used predominately for entertainment, amusement or recreation by the owner of the motorboat, whether or not it is used incidentally in a trade or business.
SECTION 3496d. 78.01 (1) of the statutes is amended to read:
78.01 (1) IMPOSITION OF TAX AND BY WHOM PAID. An excise tax at the rate determined under s. 78.015, as adjusted under s. 78.017, is imposed on all motor vehicle fuel received by a supplier for sale in this state, for sale for export to this state or for export to this state except as otherwise provided in this chapter. The motor vehicle fuel tax is to be computed and paid as provided in this chapter. Except as otherwise provided in this chapter, a person who receives motor vehicle fuel under s. 78.07 shall collect from the purchaser of the motor vehicle fuel that is received, and the purchaser shall pay to the person who receives the motor vehicle fuel under s. 78.07, the tax imposed by this section on each sale of motor vehicle fuel at the time of the sale, irrespective of whether the sale is for cash or on credit. In each subsequent sale or distribution of motor vehicle fuel on which the tax has been collected as provided in this subsection, the tax collected shall be added to the selling price so that the tax is paid ultimately by the user of the motor vehicle fuel.
SECTION 3496g. 78.01 (2) (e) of the statutes is amended to read:
78.01 (2) (e) Gasoline sold for nonhighway use other than use in a snowmobile, an all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or a recreational motorboat or in mobile machinery and equipment and delivered directly into the consumer's storage tank in an amount of not less than 100 gallons.
SECTION 3496j. 78.01 (2m) (f) of the statutes is amended to read:
78.01 (2m) (f) It is sold for off-highway use other than use in a snowmobile, an all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or a recreational motorboat if no claim for a refund for the tax on the diesel fuel may be made under s. 78.75 (1m) (a) 3.
SECTION 3496m. 78.015 (1) of the statutes is amended to read:
78.015 (1) Before April 1 the department shall recompute and publish the rate for the tax imposed under s. 78.01 (1). The new rate per gallon shall be calculated by multiplying the rate in effect at the time of the calculation without regard to adjustments under s. 78.017 by an the amount obtained by multiplying the amount under sub. (2) by the amount under sub. (3).
SECTION 3496p. 78.015 (3) of the statutes is repealed.
SECTION 3496r. 78.017 of the statutes is created to read:
78.017 Temporary federal revenue decrease adjustment. (1) DEFINITIONS. In this section:
(a) "Federal revenue" means the amount available to this state under Title 1 of the federal intermodal surface transportation efficiency act of 1991, as amended.
(b) "Federal revenue shortage" means the amount by which federal revenue is less than $351,000,000.
(2) CERTIFICATION. (a) If, on November 1, 1995, or November 1, 1996, or both, the secretary of transportation determines that there will be a federal revenue shortage for the period beginning on the previous October 1 and ending on the succeeding September 30, the secretary shall certify the amount of that shortage to the secretary of revenue.
(b) If the secretary of revenue receives a certification under par. (a), the secretary shall estimate the adjustment in the rate for the tax that is imposed under s. 78.01 (1) that, with the same adjustment in the rate of the tax imposed under s. 78.40 (1), will, during the period beginning on the December 1 after the certification under par. (a) and ending on the November 30 of the year after that certification, offset the certified federal revenue shortage. The secretary shall adjust the rate for the tax that is imposed under s. 78.01 (1) by the amount that the secretary has estimated, rounded to the nearest 0.1 cent, but not to exceed 2 cents. That adjustment is effective on December 1 and continues until November 30 of the next year.".
455.
Page 1196, line 16: after that line insert:
"SECTION 3500cd. 78.12 (2) (intro.) of the statutes is amended to read:
78.12 (2) REPORTS OF LICENSEES. (intro.) Each licensee shall, not later than the last 20th day of each month, file with the department, or, if the department so requires, file electronically with any state agency that the department specifies, on forms prescribed and furnished by the department, a report that indicates for the month before the month during which the report is due the following:
SECTION 3500cg. 78.12 (4) (a) 4. of the statutes is amended to read:
78.12 (4) (a) 4. Multiply the number of gallons under subd. 3. by the rate under s. 78.015, as adjusted under s. 78.017.
SECTION 3500cj. 78.12 (4) (b) 2. of the statutes is amended to read:
78.12 (4) (b) 2. Multiply the number of gallons under subd. 1. by the rate under s. 78.015, as adjusted under s. 78.017.
SECTION 3500cm. 78.12 (5) (a) of the statutes is amended to read:
78.12 (5) (a) Licensed suppliers shall pay taxes on motor vehicle fuel no later than the 15th 20th day of the month for motor vehicle fuel sold during the previous month. At the option of a wholesaler distributor, a licensed supplier shall allow the wholesaler distributor to delay paying the tax to the licensed supplier until the date that the tax is due to this state. A wholesaler distributor who makes delayed payments shall make the payments by electronic funds transfer. If a wholesaler distributor fails to make timely payments, the licensed supplier may terminate the right of the wholesaler distributor to make delayed payments. Each licensed supplier shall notify the department of each wholesaler distributor who makes delayed payments of the tax. The department may require any wholesaler distributor who makes delayed payments of the tax to file with the department a surety bond payable to this state in an amount not to exceed 3 times the highest estimated monthly tax owed by the wholesaler distributor. Whenever the wholesaler distributor pays the licensed supplier, the licensed supplier shall credit the wholesaler distributor's account for the amount of tax reduction that results from the calculation under s. 78.12 (4) (a) 2.
SECTION 3500cp. 78.40 (1) of the statutes is amended to read:
78.40 (1) IMPOSITION OF TAX AND BY WHOM PAID. An excise tax at the rate determined under s. 78.405, as adjusted under s. 78.407, is imposed on the use of alternate fuels. The tax, with respect to all alternate fuel delivered by an alternate fuel dealer into supply tanks of motor vehicles in this state, attaches at the time of delivery and shall be collected by the dealer from the alternate fuels user and shall be paid to the department. The tax, with respect to alternate fuels acquired by any alternate fuels user other than by delivery by an alternate fuel dealer into a fuel supply tank of a motor vehicle, or of a snowmobile, an all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or a recreational motorboat, attaches at the time of the use of the fuel and shall be paid to the department by the user. The department may permit any supplier of alternate fuels to report and pay to the department the tax on alternate fuels delivered into the storage facility of an alternate fuels user or retailer which will be consumed for alternate fuels tax purposes or sold at retail.
SECTION 3500cr. 78.407 of the statutes is created to read:
78.407 Temporary federal revenue decrease adjustment. If the rate for the tax that is imposed under s. 78.01 (1) is adjusted under s. 78.017, the rate for the tax that is imposed under s. 78.40 (1) is adjusted by the same amount on the same day.".
456.
Page 1196, line 20: after that line insert:
"SECTION 3500eg. 78.49 (1) (a) of the statutes is amended to read:
78.49 (1) (a) For the purpose of determining the amount of liability to the state for the tax under this subchapter, except as provided in par. (b), each alternate fuels licensee shall, not later than the last 20th day of each month, file a monthly report for the next preceding month with the department on forms furnished and prescribed by it. Such report shall contain a declaration by the licensee that the statements contained therein are accurate and are a true return of the amount of the alternate fuels tax due and shall be subscribed by the licensee or the licensee's duly authorized agent. The report shall show, with reference to each location at which an alternate fuel is delivered or placed by such licensee into a fuel supply tank of any motor vehicle, the information that the department reasonably requires for the proper administration and enforcement of the tax under this subchapter. The department shall give due consideration to the varying types of operations and transactions in specifying the information required.
SECTION 3500em. 78.49 (1) (b) of the statutes is amended to read:
78.49 (1) (b) The department may allow alternate fuels licensees whose tax liability is less than $500 per quarter to file on a quarterly basis. Quarterly reports shall be mailed on or before the last 20th day of the next month following the end of each calendar quarter. The report shall contain the declaration, subscription and information specified in par. (a).".
457.
Page 1196, line 24: after that line insert:
"SECTION 3503g. 78.75 (1m) (a) 2. of the statutes is amended to read:
78.75 (1m) (a) 2. A person who uses motor vehicle fuel or an alternate fuel upon which has been paid the tax required under this chapter for the purpose of operating a snowmobile, as defined under s. 340.01 (58a), an aircraft, as defined under s. 78.55 (2), or a motorboat, as defined under s. 30.50 (6), unless the motorboat is exempt from registration as a motor vehicle under s. 341.05 (20) not a recreational motorboat, may not be reimbursed or repaid the amount of tax paid.
SECTION 3503j. 78.75 (1m) (a) 3. of the statutes is amended to read:
78.75 (1m) (a) 3. Claims under subd. 1 shall be made and filed upon forms prescribed and furnished by the department. The forms shall indicate that refunds are not available for motor vehicle fuel or alternate fuels used for motorboats, except motorboats exempt from registration as motor vehicles under s. 341.05 (20) and recreational motorboats, or motor vehicle fuel or alternate fuels used for snowmobiles and that the estimated snowmobile motor vehicle fuel or alternate fuels tax payments are used for snowmobile trails and areas. The forms shall indicate that refunds are not available for motor vehicle fuel or alternate fuels used for all-terrain vehicles unless the all-terrain vehicle is registered for private use under s. 23.33 (2) (d) and shall indicate that estimated all-terrain vehicle motor vehicle fuel or alternate fuels tax payments are used for all-terrain vehicle trails and areas. The forms shall also indicate that refunds are not available for the tax on less than 100 gallons. The department shall distribute forms in sufficient quantities to each county clerk.".
458.
Page 1200, line 15: delete lines 15 to 19.
