SECTION 30. 73.03 (29m) of the statutes is created to read:
73.03 (29m) To provide on an appropriate tax form, as determined by the secretary of revenue, a place for taxpayers to certify that they had at least $6,000 in gross farm profits, as defined in s. 71.58 (4), for the applicable taxable year.
SECTION 31. 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, whether or not it is used in a trade or business.
SECTION 32. 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. ss. 78.015 and 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 33. 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 34. 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 35. 78.017 of the statutes is created to read:
78.017 Adjustment in 1995. On August 1, 1995, the rate of the tax imposed under s. 78.01 (1) is increased by 15%, rounded to the nearest 0.1 cent.
SECTION 36. 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 37. 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 increased under s. 78.017.
SECTION 38. 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 increased under s. 78.017.
SECTION 39. 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 40. 78.40 (1) of the statutes, as affected by 1995 Wisconsin Act .... (this act), is repealed and recreated to read:
78.40 (1) IMPOSITION OF TAX AND BY WHOM PAID. An excise tax at the rate determined under ss. 78.405 and 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 41. 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 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 42. 78.407 of the statutes is created to read:
78.407 Adjustment in 1995. On August 1, 1995, the rate of the tax imposed under s. 78.40 (1) is increased by 15%, rounded to the nearest 0.1 cent.
SECTION 43. 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 44. 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).
SECTION 45. 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 46. 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.
SECTION 47. 84.01 (30) of the statutes is created to read:
84.01 (30) ENVIRONMENTAL CLEAN-UP ACTIVITIES. From the appropriation under s. 20.395 (3) (aq), the department may fund environmental clean-up activities on lands acquired by the department that are not eligible to receive funding for such activities as part of a highway improvement project. Nothing in this subsection relieves a person from any responsibility to reimburse the department for any costs incurred by the department under this subsection.
SECTION 48. 84.013 (2) (c) of the statutes is created to read:
84.013 (2) (c) The department shall give priority to the completion of the major highway project authorized in sub. (3) (vL) in programming the expenditure of funds for major highway projects.
SECTION 49. 84.013 (3) (kb) to (km) of the statutes are created to read:
84.013 (3) (kb) USH 151 extending approximately 18.2 miles between USH 151 west of Belmont and STH 23 south of Dodgeville, designated as the Belmont to Dodgeville project, in Lafayette and Iowa counties.
(kg) STH 16 and STH 16/67 extending approximately 7.4 miles from the junction of STH 16 with the Rock River to the STH 16/67 interchange east of Oconomowoc, designated as the Oconomowoc bypass, in Jefferson and Waukesha counties.
(km) USH 53 extending approximately 7.5 miles between USH 53 south of the USH 53/STH 93 interchange in Eau Claire and the USH 53/STH 124 interchange south of Chippewa Falls, designated as the Eau Claire freeway, in Eau Claire and Chippewa counties.
SECTION 50. 84.013 (3) (ye) of the statutes is amended to read:
84.013 (3) (ye) USH 10 between Appleton and Marshfield, in Winnebago, Outagamie, Waupaca, Portage and Wood counties.
SECTION 51. 84.06 (1) of the statutes is amended to read:
84.06 (1) (title) DEFINITIONS, PLANS. "Improvement" In this section, "improvement" or "highway improvement" as used in this section includes construction, reconstruction and the activities, operations and processes incidental to building, fabricating or bettering a highway, public mass transportation system or street, but not maintenance.
(1m) (title) PLANS. The department may prepare plans, estimates and specifications and undertake and perform all surveys, investigations and engineering work for any highway improvement within its jurisdiction. When provision has been made for the necessary funds for any such highway improvement and, if federal aid is to be utilized, when the project has been approved by the proper federal authorities, the department may proceed as provided in this section, with due regard to any applicable federal requirement or regulation.
SECTION 52. 84.076 (5) of the statutes is amended to read:
84.076 (5) SUNSET. This section does not apply after June 30, 1995 September 30, 1997.
SECTION 53. 84.078 (1) (a) of the statutes is renumbered 84.078 (1) (bm).
SECTION 54. 84.078 (1) (am) of the statutes is created to read:
84.078 (1) (am) "High-volume industrial waste" means fly ash, bottom ash, paper mill sludge or foundry process waste, or any other waste with similar characteristics specified by the department of natural resources by rule.
SECTION 55. 84.078 (1) (ar) of the statutes is created to read:
84.078 (1) (ar) "Highway improvement" has the meaning given in s. 84.06 (1).
SECTION 56. 84.078 (1) (b) of the statutes is repealed.
SECTION 57. 84.078 (2) of the statutes is amended to read:
84.078 (2) The department shall use or encourage the use of the maximum possible amount of recovered material, including ash from industrial or utility boilers, foundry sand, glass, paper mill sludge, wastepaper, pavement and rubber recovered from waste tires high-volume industrial waste as surfacing material, structural material, landscaping material and fill for all highway improvements, as defined under s. 84.06 (1), consistent with standard engineering practices. The department shall specify the proportion of recovered material that may be used in various types of highway improvements.
SECTION 58. 84.078 (3) of the statutes is created to read:
84.078 (3) (a) Notwithstanding chs. 144, 147 and 160, no person is required to take or pay for any remedial or corrective action as a result of environmental pollution resulting from the use of high-volume industrial waste in a highway improvement project if all of the following apply:
1. The high-volume industrial waste is incorporated into the highway improvement in accordance with the policies, guidelines and rules applicable to the highway improvement at the time of the design of the improvement and at the time of certification under subd. 2.
2. The department of natural resources certifies to the department of transportation, before the time that the department of transportation advertises for bids for the improvement, that the high-volume industrial waste intended to be used and the design for the use of the high-volume industrial waste comply with all state requirements.
(b) The exemption under par. (a) extends to the transportation of high-volume industrial waste to or from the site of a highway improvement and to the storage of high-volume industrial waste at the site of a highway improvement. The exemption provided under par. (a) continues to apply after the date of certification by the department of natural resources under par. (a) 2., notwithstanding the occurrence of any of the following:
1. Statutes or rules are amended that would impose greater responsibilities on the department of transportation.
2. Alterations due to construction, maintenance, utility installation or other activities by the department of transportation or approved by the department of transportation after the completion of the highway improvement affect the high-volume industrial waste at the site of the highway improvement.
(c) The department of transportation and the department of natural resources may enter into agreements establishing standard lists of high-volume industrial waste that may be used in highway improvements and designs for the use of high-volume industrial waste in highway improvements that comply with rules of the department of natural resources applicable at the time of the design of the highway improvement in order to simplify certification under par. (a) 2. to the greatest extent possible.
(d) 1. No state agency may commence an action or proceeding under federal or state law to require remedial action or to recover the costs of remedying environmental pollution related to the use of high-volume industrial waste in a highway improvement certified under par. (a) 2.
2. No person may commence an action under state law to require remedial action or to recover the costs of remedying environmental pollution related to the use of high-volume industrial waste in a highway improvement certified under par. (a) 2.
SECTION 59. 84.59 (6) of the statutes is amended to read:
84.59 (6) Revenue obligations may be contracted by the building commission when it reasonably appears to the building commission that all obligations incurred under this section can be fully paid from moneys received or anticipated and pledged to be received on a timely basis. Revenue obligations issued under this section shall not exceed $950,834,000 $1,055,952,500 in principal amount, excluding obligations issued to refund outstanding revenue obligations. Not more than $841,634,000 $1,013,072,300 of the $950,834,000 $1,055,952,500 may be used for transportation facilities under s. 84.01 (28) and major highway projects under ss. 84.06 and 84.09.
SECTION 60. 84.61 of the statutes is created to read:
84.61 Milwaukee Brewers stadium project; East-West Freeway. (1) There is established in the transportation fund a reserve account consisting of $26,100,000 for the purpose of funding state highway rehabilitation associated with the construction of a new stadium to be used by the Milwaukee Brewers, a professional baseball team located in Milwaukee County, or construction activities relating to highway resurfacing or bridge repair on the East-West Freeway from downtown Milwaukee to Waukesha.
(2) Notwithstanding s. 13.101 (3) (a), the joint committee on finance may supplement, from the appropriation under s. 20.865 (4) (u), by an amount not to exceed $26,100,000, the appropriation under s. 20.395 (3) (cq), for any of the purposes specified in sub. (1). The reserve account established under sub. (1) shall be reduced by the amount of any supplemental appropriation made under this subsection.
(3) This section does not apply after June 30, 1999.
SECTION 61. 85.022 (1) (m) of the statutes is repealed.
SECTION 62. 85.022 (2) of the statutes is created to read:
85.022 (2) (a) The department shall allocate $250,000 in each fiscal year of the 1995-97 biennium from the appropriation under s. 20.395 (2) (hq) for a study of high-speed rail service in the southern transportation corridor between this state and the state of Minnesota.
(b) 1. Except as provided in subd. 2., funds may be expended under par. (a) only to match funds, at the ratio of one-to-one from the state of Minnesota for the study.
2. No funds may be expended under par. (a) unless the federal government contributes funds for a study under par. (a) in an amount equal to the total amount of funds from this state and the state of Minnesota for the study.
SECTION 63. 85.026 of the statutes is created to read:
85.026 Urban rail transit system studies. Notwithstanding any other provision of this chapter, the department may not expend any moneys for the study of an urban rail transit system, including any light rail transit system.
SECTION 64. 85.061 (3) of the statutes is amended to read:
85.061 (3) PROGRAM. The department shall administer a rail passenger route development program. From the appropriation under s. 20.866 (2) (up), the department may fund capital costs related to Amtrak service extension routes or other rail service routes between the cities of Milwaukee and Madison and between the cities of Milwaukee and Green Bay. The extension of the Any route between the cities of Milwaukee and Green Bay funded under the program shall provide service to population centers along the route in a manner that makes the route most economically feasible. The department may not use any proceeds from the bond issue authorized under s. 20.866 (2) (up) for the extension of a route under this subsection unless the department submits evidence to the joint committee on finance that Amtrak or the applicable railroad has agreed to provide rail passenger service on that extension route and the joint committee on finance approves the use of the proceeds. The department may contract with Amtrak, railroads or other persons to perform the activities under this subsection.
SECTION 65. 85.08 (4m) (e) 1. of the statutes is amended to read:
85.08 (4m) (e) 1. Upon the request of an eligible applicant, the department may negotiate and enter into a loan agreement with the eligible applicant for purposes of rehabilitating a rail line or to finance an economic development and transportation efficiency project, including a project designed to promote safety or the viability of a statewide system of freight rail service, to assist intermodal freight movement or to provide industry access to a rail line. A loan made under this paragraph shall finance a project that confers a public benefit or enhances economic development in this state. Loans made under this paragraph shall be paid from the appropriation under s. 20.395 (2) (bt), (bu), (bw) or (bx).
SECTION 66. 85.085 (1) of the statutes is renumbered 85.085 (1m).
SECTION 67. 85.085 (1b) of the statutes is created to read:
85.085 (1b) In this section, "rehabilitated" means a significant rebuilding of railroad track that restores severely deteriorated track to a minimum service standard or, for track that is at or above a minimum service standard, that increases the service standard of the track.
SECTION 68. 85.085 (3) of the statutes is amended to read:
85.085 (3) The department shall not make any payment under this section unless the applicable private road crossing permit provides that the rail transit commission shall, at the user's sole cost and expense, maintain, repair and renew the private road crossing. "Maintain, repair and renew" does not include any rebuilding of a private road crossing that is required because the applicable tracks have been rehabilitated.
