AB150: Bill Text Engrossed

AB150-engrossed,1196,17 73.25 (1) In this section and ss. 73.255 and 73.258, "department" means the department of revenue.

AB150-engrossed, s. 3443q Section 3443q. 73.253 of the statutes is created to read:

AB150-engrossed,1196,24 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.

AB150-engrossed, s. 3446g Section 3446g. 74.09 (1) of the statutes is repealed and recreated to read:

AB150-engrossed,1197,3 74.09 (1) Definition. In this section, "taxable value" means a property's assessed value divided by the assessment ratio of all of the taxable property in the taxation district where the property is located.

AB150-engrossed, s. 3446r Section 3446r. 74.09 (3) (b) of the statutes is repealed and recreated to read:

AB150-engrossed,1197,5 74.09 (3) (b) Except as provided in sub. (3m), show all of the following:

AB150-engrossed,1197,7 1. For real property, the taxable value of the land and the taxable value of the improvements.

AB150-engrossed,1197,8 2. For all property, the total taxable value.

AB150-engrossed,1197,12 3. The tax levied on the property by the school district where the property is located minus the credit under s. 79.10 (4) allocable to the property, for the previous year and the current year, and the percentage change in that net tax between those years.

AB150-engrossed,1197,15 4. The tax levied on the property by each taxing jurisdiction where the property is located, other than the school district, for the previous year and the current year, and the percentage change in each of those taxes between those years.

AB150-engrossed,1197,17 5. The sum of the taxes levied under subds. 3. and 4. for the previous year and the current year, and the percentage change in that sum between those years.

AB150-engrossed,1197,19 6. The amount of the credit under s. 79.10 (5) allocable to the property for the previous year and the current year, and the percentage change between those years.

AB150-engrossed,1197,22 7. The amount obtained by subtracting the amount under subd. 6. from the amount under subd. 5., for the previous year and the current year, and the percentage change in that amount between those years.

AB150-engrossed,1197,24 8. The net tax rate for the property, calculated by dividing the amount under subd. 7. for the current year by the amount under subd. 2.

AB150-engrossed, s. 3446s Section 3446s. 74.09 (3) (c) of the statutes is repealed.

AB150-engrossed, s. 3446t Section 3446t. 74.09 (3) (e) of the statutes is repealed.

AB150-engrossed, s. 3446u Section 3446u. 74.09 (3) (i) of the statutes is repealed.

AB150-engrossed, s. 3446v Section 3446v. 74.09 (3m) of the statutes is created to read:

AB150-engrossed,1198,9 74.09 (3m) Information exception. If the property has a different parcel identification number for the current year than it had for the previous year or if the property is not substantially the same in those years, the property tax bill need not indicate any tax allocable to the property for the previous year or the percentage change in any tax allocable to the property between the previous year and the current year.

AB150-engrossed, s. 3446w Section 3446w. 74.09 (4) of the statutes is repealed.

AB150-engrossed, s. 3446x Section 3446x. 74.09 (4m) of the statutes is created to read:

AB150-engrossed,1198,14 74.09 (4m) Required bill, waiver. Each taxation district shall use a property tax bill that the department of revenue prescribes unless that department permits the district to use another bill that provides the information under sub. (3).

AB150-engrossed, s. 3446y Section 3446y. 74.48 of the statutes is created to read:

AB150-engrossed,1198,21 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.

AB150-engrossed,1198,22 (2) Any amount due under sub. (1) shall be paid to the department of revenue.

AB150-engrossed,1198,23 (3) The department of revenue shall administer the penalty under this section.

AB150-engrossed, s. 3451 Section 3451. 76.02 (11) of the statutes is amended to read:

AB150-engrossed,1199,4 76.02 (11) If the property of any company defined in s. 76.28 (1), except a qualified wholesale electric company as defined in s. 76.28 (1) (gm), is located entirely within a single town, village or city, it shall be subject to local assessment and taxation.

AB150-engrossed, s. 3459m Section 3459m. 76.125 (1) of the statutes is amended to read:

AB150-engrossed,1199,11 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.

AB150-engrossed,1199,16 76.24 (1) All taxes collected from companies defined in s. 76.02 under this subchapter shall be transmitted by the department to the state treasurer secretary of administration and become a part of the general fund for the use of the state, except that taxes paid into the state treasury by any air carrier or railroad company shall be deposited in the transportation fund.

AB150-engrossed, s. 3461 Section 3461. 76.28 (1) (d) of the statutes is amended to read:

AB150-engrossed,1200,10 76.28 (1) (d) "Gross revenues" for a light, heat and power company other than a qualified wholesale electric company means total operating revenues as reported to the public service commission except revenues for interdepartmental sales and for interdepartmental rents as reported to the public service commission and deductions from the sales and use tax under s. 77.61 (4), except that the company may subtract from revenues either the actual cost of power purchased for resale, as reported to the public service commission, by a light, heat and power company, except a municipal light, heat and power company, that purchases under federal or state approved wholesale rates more than 50% of its electric power from a person other than an affiliated interest, as defined in s. 196.52 (1), if the revenue from that purchased electric power is included in the seller's gross revenues or the following percentages of the actual cost of power purchased for resale, as reported to the public service commission, by a light, heat and power company, except a municipal light, heat and power company, that purchases more than 90% of its power and that has less than $50,000,000 of gross revenues: 10% for the fee assessed on May 1, 1988, 30% for the fee assessed on May 1, 1989, and 50% for the fee assessed on May 1, 1990, and thereafter. For a qualified wholesale electric company, "gross revenues" means total business revenues from those businesses included under par. (e) 1. to 4.

AB150-engrossed, s. 3462 Section 3462. 76.28 (1) (e) (intro.) of the statutes is amended to read:

AB150-engrossed,1200,19 76.28 (1) (e) (intro.) "Light, heat and power companies" means any person, association, company or corporation, including corporations described in s. 66.069 (2) and including qualified wholesale electric companies and except only business enterprises carried on exclusively either for the private use of the person, association, company or corporation engaged in them, or for the private use of a person, association, company or corporation owning a majority of all outstanding capital stock or who control the operation of business enterprises and except electric cooperatives taxed under s. 76.48 that engage in any of the following businesses:

AB150-engrossed, s. 3463 Section 3463. 76.28 (1) (em) of the statutes is created to read:

AB150-engrossed,1200,22 76.28 (1) (em) "Net production of electricity" means the total of electricity generated minus the power used to operate the generating plant.

AB150-engrossed, s. 3464 Section 3464. 76.28 (1) (gm) of the statutes is created to read:

AB150-engrossed,1201,5 76.28 (1) (gm) "Qualified wholesale electric company" means any person that owns or operates facilities for the generation and sale of electricity to a public utility, as defined in s. 196.01 (5), or to any other entity that sells electricity directly to the public, except that "qualified wholesale electric company" does not include any person that sells less than 95% of its net production of electricity or that does not own, operate or control electric generating facilities that have a total power production capacity of at least 50 megawatts.

AB150-engrossed, s. 3475 Section 3475. 77.05 of the statutes is amended to read:

AB150-engrossed,1201,10 77.05 State contribution. The department of natural resources shall pay before June 30 annually to the town treasurer, from the appropriation under s. 20.370 (4) (ar) (5) (bv), 20 cents for each acre of land in the town that is described as forest croplands under this subchapter.

AB150-engrossed, s. 3475m Section 3475m. 77.22 (2) (intro.) of the statutes is amended to read:

AB150-engrossed,1201,14 77.22 (2) (intro.) The secretary of revenue shall prescribe the form required under sub. (1). The form shall include an application for a credit under s. 79.10 (5) and shall provide for the submission of the following:

AB150-engrossed, s. 3476 Section 3476. 77.22 (2) (d) of the statutes is amended to read:

AB150-engrossed,1201,19 77.22 (2) (d) If the real estate transferred is not subject to certification under s. 101.122 (4) (a), waiver under s. 101.122 (4) (b) or stipulation under s. 101.122 (4) (c), the reason why it is not so subject or the form prescribed by the department of industry, labor and human relations development under s. 101.122 (6).

AB150-engrossed, s. 3476m Section 3476m. 77.23 of the statutes is amended to read:

AB150-engrossed,1202,2 77.23 Disposition of fees and returns. On or before the 15th day of each month the register shall submit to the county treasurer transfer fees collected together with the returns filed in the office during the preceding month for the treasurer's transmission to the department of revenue under s. 77.24 and shall submit to the county treasurer, or to the city treasurer if the property is located in a city that collects taxes under s. 74.87, all applications for credits under s. 79.10 (5) that the county register of deeds receives during the preceding month.

AB150-engrossed, s. 3479 Section 3479. 77.265 (4) of the statutes is amended to read:

AB150-engrossed,1202,5 77.265 (4) The department of industry, labor and human relations may use the returns under s. 101.22 106.04.

AB150-engrossed, s. 3481g Section 3481g. 77.52 (7) of the statutes is repealed.

AB150-engrossed, s. 3481m Section 3481m. 77.52 (8) of the statutes is repealed.

AB150-engrossed, s. 3481r Section 3481r. 77.52 (9) of the statutes is repealed and recreated to read:

AB150-engrossed,1202,14 77.52 (9) The department shall issue a permit for each place of operation in this state to any person who requests one and who holds a valid certificate under s. 73.03 (50). Permits under this subsection are not assignable and are valid only for the person who originally obtains them and only at the place of operation designated on them. Holders of permits shall display them prominently at the place for which they are valid.

AB150-engrossed, s. 3481t Section 3481t. 77.52 (10) of the statutes is repealed.

AB150-engrossed, s. 3481u Section 3481u. 77.52 (11) (a) of the statutes is renumbered 77.52 (11) and amended to read:

AB150-engrossed,1203,13 77.52 (11) If any person fails to comply with any provision of this subchapter relating to the sales tax or any rule of the department relating to the sales tax adopted under this subchapter, is delinquent in respect to any tax imposed by the department or fails timely to file any return or report in respect to any tax under ch. 71, 72, 76, 77, 78 or 139 after having been requested to file that return or report, the department upon hearing, after giving the person 10 days' notice in writing specifying the time and place of hearing and requiring the person to show cause why the permit should not be revoked or suspended, may revoke or suspend any one or more of the permits held by the person. The department shall give to the person written notice of the suspension or revocation of any of the permits. The notices required in this paragraph subsection may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination. If the department suspends or revokes a permanent permit under this paragraph subsection, it may grant a temporary permit that is valid for one month and may then grant additional temporary permits if the person pays all amounts owed under this chapter for the month for which the previous temporary permit was issued. Persons who receive a temporary permit waive the notice requirement under s. 77.61 (2). The department shall not issue a new permanent permit after the revocation of a permit unless it is satisfied that the former holder of the permit will comply with the provisions of this subchapter, the rules of the department relating to the sales tax and the provisions relating to other taxes administered by the department.

AB150-engrossed, s. 3481v Section 3481v. 77.52 (11) (b) of the statutes is repealed.

AB150-engrossed, s. 3481w Section 3481w. 77.52 (12) of the statutes is amended to read:

AB150-engrossed,1203,25 77.52 (12) A person who operates as a seller in this state without a permit or after a permit has been suspended, revoked or has expired, unless the person has a temporary permit under sub. (11) (a), and each officer of any corporation, partnership member, limited liability company member or other person authorized to act on behalf of a seller who so operates, is guilty of a misdemeanor. Permits shall be held only by persons actively operating as sellers of tangible personal property or taxable services. Any person not so operating shall forthwith surrender that person's permit to the department for cancellation. The department may revoke the permit of a person found not to be actively operating as a seller of tangible personal property or taxable services.

AB150-engrossed, s. 3484 Section 3484. 77.52 (17m) (a) of the statutes is amended to read:

AB150-engrossed,1204,4 77.52 (17m) (a) A person who holds a valid certificate issued under s. 73.03 (50) may apply for a direct pay permit by submitting to the department $5 and a completed form that the department prescribes.

AB150-engrossed, s. 3484e Section 3484e. 77.52 (17m) (b) 7. of the statutes is amended to read:

AB150-engrossed,1204,7 77.52 (17m) (b) 7. The applicant holds a permit under s. 77.52 (7) or is registered under s. 77.53 (9) valid certificate under s. 73.03 (50).

AB150-engrossed, s. 3484m Section 3484m. 77.53 (1) of the statutes is amended to read:

AB150-engrossed,1204,17 77.53 (1) An Except as provided in sub. (1m), an excise tax is levied and imposed on the use or consumption in this state of taxable services under s. 77.52 purchased from any retailer, at the rate of 5% of the sales price of those services; on the storage, use or other consumption in this state of tangible personal property purchased from any retailer, at the rate of 5% of the sales price of that property; and on the storage, use or other consumption of tangible personal property manufactured, processed or otherwise altered, in or outside this state, by the person who stores, uses or consumes it, from material purchased from any retailer, at the rate of 5% of the sales price of that material.

AB150-engrossed, s. 3484r Section 3484r. 77.53 (1m) of the statutes is created to read:

AB150-engrossed,1204,21 77.53 (1m) For motor vehicles that are used for retention, demonstration or display while held for sale in the regular course of business by a dealer who is licensed under s. 218.01, the base for the tax imposed under sub. (1) is the following:

AB150-engrossed,1205,2 (a) If the motor vehicle is also used by an employe of the dealer, $96 per month, except that beginning in 1997 the department shall annually, as of January 1, adjust the dollar amount under this paragraph to reflect the annual percentage change in the U.S. consumer price index for all urban consumers, U.S. city average, as determined by the U.S. department of labor, for the 12 months ending on June 30 of the year before the change.

AB150-engrossed,1205,5 (b) If the motor vehicle is not also used by an employe of the dealer, the lease value as shown in the lease value tables that the internal revenue service prepares to interpret section 61 of the internal revenue code.

AB150-engrossed, s. 3484rm Section 3484rm. 77.53 (9) of the statutes is amended to read:

AB150-engrossed,1205,12 77.53 (9) Every retailer selling tangible personal property or taxable services for storage, use or other consumption in this state shall register with the department obtain a certificate under s. 73.03 (50) and give the name and address of all agents operating in this state, the location of all distribution or sales houses or offices or other places of business in this state, and such other information as the department requires.

AB150-engrossed, s. 3484rr Section 3484rr. 77.53 (9m) of the statutes is amended to read:

AB150-engrossed,1205,20 77.53 (9m) Any person who is not otherwise required to collect any tax imposed by this subchapter and who makes sales to persons within this state of tangible personal property or taxable services the use of which is subject to tax under this subchapter may, if the person so elects, register with the department, under such terms and conditions as the department imposes, shall obtain a valid certificate under s. 73.03 (50) and thereby be authorized and required to collect, report and remit to the department the use tax imposed by this subchapter.

AB150-engrossed, s. 3484s Section 3484s. 77.54 (9a) (a) of the statutes is amended to read:

AB150-engrossed,1205,23 77.54 (9a) (a) This state or any agency thereof and the University of Wisconsin Hospitals and Clinics Authority.

AB150-engrossed, s. 3485 Section 3485. 77.54 (24) of the statutes is repealed.

AB150-engrossed, s. 3485c Section 3485c. 77.58 (5) of the statutes is amended to read:

AB150-engrossed,1206,18 77.58 (5) The department, if it deems it necessary to ensure payment to or facilitate the collection by the state of the amount of taxes, may require returns and payments of the amount of taxes for other than quarterly periods. The department may, if satisfied that the revenues will be adequately safeguarded, permit returns and payments of the amount of taxes for other than quarterly periods. Such returns or payments shall be due or payable by the last day of the month next succeeding the end of the reporting or paying period, except that the department may require by written notice to the taxpayer that the returns or payments shall be due or payable by the 20th day of the month next succeeding the end of the reporting or paying period. Any person who discontinues business or whose permit has not been renewed under s. 77.52 (10) or (11) (b) who does not hold a valid permit under s. 77.52 (9) prior to the end of a reporting period shall, within 30 days of after such discontinuance or nonrenewal after the date on which the person ceases to hold a valid permit, file a return and make payment of pay the taxes due from the beginning of such reporting period. If a business is discontinued and a final report thereon has been made covering all payments due or refunds claimed as provided in this section, the account shall be closed, the seller's permit terminated and, notwithstanding any other provisions of this section, no further reports may be required.

AB150-engrossed, s. 3485f Section 3485f. 77.59 (5) of the statutes is amended to read:

AB150-engrossed,1207,2 77.59 (5) The department may offset the amount of any refund for a period, together with interest on the refund, against deficiencies for another period, and against penalties and interest on the deficiencies, or against any amount of whatever kind, due and owing on the books of the department from the person claiming the refund. If the refund is to be paid to a buyer, the department may also set off amounts in the manner in which it sets off income tax and franchise tax refunds under s. 71.93 and may set off amounts for child support or maintenance or both in the manner in which it sets off income taxes under ss. 46.255 and 71.93 (3), (6) and (7) and 73.255.

AB150-engrossed, s. 3485L Section 3485L. 77.60 (2) (intro.) of the statutes is amended to read:

AB150-engrossed,1207,13 77.60 (2) (intro.) Delinquent sales and use tax returns shall be subject to a $10 late filing fee unless the return was not timely filed because of the death of the person required to file. The fee shall not apply if the department has failed to issue a seller's permit or a use tax registration within 30 days of the receipt of an application for a seller's permit or use tax registration accompanied by the permit fee required established under s. 77.52 (8) 73.03 (50), if the person does not hold a valid certificate under s. 73.03 (50), and either the security required under s. 77.61 (2) or evidence of compliance with s. 77.52 (10) (c). Delinquent sales and use taxes shall bear interest at the rate of 1.5% per month until paid. The taxes imposed by this subchapter shall become delinquent if not paid:

AB150-engrossed, s. 3485o Section 3485o. 77.61 (5) (b) 9. of the statutes is amended to read:

AB150-engrossed,1207,17 77.61 (5) (b) 9. The administrator of the lottery division in the gaming commission department for the purpose of withholding of lottery winnings under s. 565.30 (5).

AB150-engrossed, s. 3485s Section 3485s. 77.71 (2) of the statutes is amended to read:

AB150-engrossed,1208,4 77.71 (2) An excise tax is imposed at the rate of 0.5% of the sales price upon every person storing, using or otherwise consuming in the county tangible personal property or services if the property or service is subject to the state use tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3) or (4) has been paid relieves the buyer of liability for the tax under this subsection and except that if the buyer has paid a similar local tax in another state on a purchase of the same property or services that tax shall be credited against the tax under this subsection and except that for motor vehicles that are used for retention, demonstration or display while held for sale in the regular course of business by a dealer the tax under this subsection is imposed not on the sales price but on the amount under s. 77.53 (1m).

AB150-engrossed, s. 3485v Section 3485v. 77.76 (3) of the statutes is amended to read:

AB150-engrossed,1208,22 77.76 (3) From the appropriation under s. 20.835 (4) (g) the department shall distribute 98.5% 98.7% of the county taxes reported for each enacting county, minus the county portion of the retailers' discounts, to the county and shall indicate the taxes reported by each taxpayer, no later than the end of the 3rd month following the end of the calendar quarter in which such amounts were reported. In this subsection, the "county portion of the retailers' discount" is the amount determined by multiplying the total retailers' discount by a fraction the numerator of which is the gross county sales and use taxes payable and the denominator of which is the sum of the gross state and county sales and use taxes payable. The county taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments and all other adjustments of the county taxes previously distributed. Interest paid on refunds of county sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (g) at the rate paid by this state under s. 77.60 (1) (a). The county may retain the amount it receives or it may distribute all or a portion of the amount it receives to the towns, villages, cities and school districts in the county. Any county receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).