AB150: Bill Text Engrossed

AB150-engrossed,1210,11 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.

AB150-engrossed, s. 3489 Section 3489. 77.85 of the statutes is amended to read:

AB150-engrossed,1210,16 77.85 State contribution. The department shall pay before June 30 annually the municipal treasurer, from the appropriation under s. 20.370 (4) (ar) (5) (bv), 20 cents for each acre of land in the municipality that is designated as managed forest land under this subchapter.

AB150-engrossed, s. 3490 Section 3490. 77.88 (2) (d) of the statutes is amended to read:

AB150-engrossed,1210,23 77.88 (2) (d) Within 10 days after a transfer of ownership, the former owner shall, on a form provided by the department, file with the department a report of the transfer signed by the former owner and the transferee. The report shall be accompanied by a $20 fee which shall be credited to deposited in the conservation fund and credited to the appropriation under s. 20.370 (1) (cr). The department shall immediately notify each person entitled to notice under s. 77.82 (8).

AB150-engrossed, s. 3491 Section 3491. 77.89 (1) of the statutes is amended to read:

AB150-engrossed,1211,4 77.89 (1) Payment to municipalities. By June 30 of each year, the department, from the appropriation under s. 20.370 (4) (ar) (5) (bv), shall pay 50% of each payment received under s. 77.84 (3) (b), 77.87 (3) or 77.88 (7) to the treasurer of the municipality in which is located the land to which the payment applies.

AB150-engrossed, s. 3492 Section 3492. 77.91 (4) of the statutes is amended to read:

AB150-engrossed,1211,8 77.91 (4) Expenses. The Except as provided in sub. (5), the department's expenses for the administration of this subchapter shall be paid from the appropriation under s. 20.370 (1) (mu).

AB150-engrossed, s. 3493 Section 3493. 77.91 (5) of the statutes is amended to read:

AB150-engrossed,1211,16 77.91 (5) Recording. Each register of deeds who receives notice of an order under this subchapter shall record the action as provided under s. 59.51. The department shall pay the register of deeds the fee specified under s. 59.57 (1) (a) from the appropriation under s. 20.370 (1) (mu) (cr). If the amount in the appropriation under s. 20.370 (1) (cr) in any fiscal year is insufficient to pay the full amount required under this subsection in that fiscal year, the department shall pay the balance from the appropriation under s. 20.370 (1) (mu).

AB150-engrossed, s. 3493m Section 3493m. 77.92 (4) of the statutes is amended to read:

AB150-engrossed,1212,3 77.92 (4) "Net business income", with respect to a partnership or limited liability company, means taxable income as calculated under section 703 of the internal revenue code; plus the items of income and gain under section 702 of the internal revenue code; minus the items of loss and deduction under section 702 of the internal revenue code; plus payments treated as not made to partners under section 707 (a) of the internal revenue code; plus the credits claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL) and (2ds); but excluding income, gain, loss and deductions from farming. "Net business income", with respect to a natural person, estate or trust, means profit from a trade or business for federal income tax purposes and includes net income derived as an employe as defined in section 3121 (d) (3) of the internal revenue code.

AB150-engrossed, s. 3494 Section 3494. 77.92 (4r) of the statutes is created to read:

AB150-engrossed,1212,8 77.92 (4r) "Total receipts from all activities" means gross receipts, gross sales, gross dividends, gross interest income, gross rents, gross royalties, the gross sales price from the disposition of capital assets and business assets and all other receipts that are included in gross income under ch. 71.

AB150-engrossed, s. 3495 Section 3495. 77.93 (1) of the statutes is amended to read:

AB150-engrossed,1212,16 77.93 (1) All corporations required to file a return under subch. IV or V of ch. 71 that have at least $4,000 in total receipts from all activities for the taxable year except corporations that are exempt from taxation under s. 71.26 (1) and that have no unrelated business income reportable under s. 71.24 (1m). The surcharge is imposed on the tax-option corporation, not on its shareholders, except that if a tax-option corporation's surcharge is delinquent, its shareholders are jointly and severally liable for it.

AB150-engrossed, s. 3496 Section 3496. 77.93 (4) of the statutes is amended to read:

AB150-engrossed,1212,20 77.93 (4) All insurers that are required to file a return under subch. VII of ch. 71 and that have at least $4,000 in total receipts from all activities for the taxable year.

AB150-engrossed,1212,21 " Section 3496b. 78.005 (13g) of the statutes is created to read:

AB150-engrossed,1212,24 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.

AB150-engrossed, s. 3496d Section 3496d. 78.01 (1) of the statutes is amended to read:

AB150-engrossed,1213,13 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.

AB150-engrossed, s. 3496g Section 3496g. 78.01 (2) (e) of the statutes is amended to read:

AB150-engrossed,1213,18 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.

AB150-engrossed, s. 3496j Section 3496j. 78.01 (2m) (f) of the statutes is amended to read:

AB150-engrossed,1213,23 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.

AB150-engrossed, s. 3496m Section 3496m. 78.015 (1) of the statutes is amended to read:

AB150-engrossed,1214,5 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).

AB150-engrossed, s. 3496p Section 3496p. 78.015 (3) of the statutes is repealed.

AB150-engrossed, s. 3496r Section 3496r. 78.017 of the statutes is created to read:

AB150-engrossed,1214,9 78.017 Temporary federal revenue decrease adjustment. (1) Definitions. In this section:

AB150-engrossed,1214,11 (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.

AB150-engrossed,1214,13 (b) "Federal revenue shortage" means the amount by which federal revenue is less than $351,000,000.

AB150-engrossed,1214,18 (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.

AB150-engrossed,1215,3 (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.

AB150-engrossed, s. 3497 Section 3497. 78.09 (2) of the statutes is amended to read:

AB150-engrossed,1215,9 78.09 (2) To procure a license, a supplier who holds a valid certificate issued under s. 73.03 (50) shall file 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, partnership or unincorporated association or by the president and secretary if the owner is a corporation.

AB150-engrossed, s. 3498 Section 3498. 78.09 (5) of the statutes is amended to read:

AB150-engrossed,1215,15 78.09 (5) To procure an export license, an exporter who holds a valid certificate issued under s. 73.03 (50) shall file 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, partnership or unincorporated association or by the president and secretary if the owner is a corporation.

AB150-engrossed, s. 3500b Section 3500b. 78.10 (1) of the statutes is repealed and recreated to read:

AB150-engrossed,1215,18 78.10 (1) Issuance. The department shall issue licenses to receive motor vehicle fuel under s. 78.07 to persons who hold a valid certificate under s. 73.03 (50).

AB150-engrossed, s. 3500c Section 3500c. 78.10 (2) to (5) of the statutes are repealed.

AB150-engrossed, s. 3500cd Section 3500cd. 78.12 (2) (intro.) of the statutes is amended to read:

AB150-engrossed,1215,25 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:

AB150-engrossed, s. 3500cg Section 3500cg. 78.12 (4) (a) 4. of the statutes is amended to read:

AB150-engrossed,1216,3 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.

AB150-engrossed, s. 3500cj Section 3500cj. 78.12 (4) (b) 2. of the statutes is amended to read:

AB150-engrossed,1216,6 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.

AB150-engrossed, s. 3500cm Section 3500cm. 78.12 (5) (a) of the statutes is amended to read:

AB150-engrossed,1216,23 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.

AB150-engrossed, s. 3500cp Section 3500cp. 78.40 (1) of the statutes is amended to read:

AB150-engrossed,1217,14 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.

AB150-engrossed, s. 3500cr Section 3500cr. 78.407 of the statutes is created to read:

AB150-engrossed,1217,19 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.

AB150-engrossed, s. 3500d Section 3500d. 78.48 (1) of the statutes is repealed and recreated to read:

AB150-engrossed,1217,22 78.48 (1) Issuance. The department shall issue alternate fuel licenses to persons who hold a valid certificate under s. 73.03 (50).

AB150-engrossed, s. 3500e Section 3500e. 78.48 (2) to (5) of the statutes are repealed.

AB150-engrossed, s. 3500eg Section 3500eg. 78.49 (1) (a) of the statutes is amended to read:

AB150-engrossed,1218,13 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.

AB150-engrossed, s. 3500em Section 3500em. 78.49 (1) (b) of the statutes is amended to read:

AB150-engrossed,1218,19 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).

AB150-engrossed, s. 3500f Section 3500f. 78.57 (1) of the statutes is repealed and recreated to read:

AB150-engrossed,1218,22 78.57 (1) Issuance. The department shall issue general aviation fuel licenses to persons who hold a valid certificate under s. 73.03 (50).

AB150-engrossed, s. 3500g Section 3500g. 78.57 (2) to (5) of the statutes are repealed.

AB150-engrossed,1218,24 " Section 3503g. 78.75 (1m) (a) 2. of the statutes is amended to read:

AB150-engrossed,1219,6 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.

AB150-engrossed, s. 3503j Section 3503j. 78.75 (1m) (a) 3. of the statutes is amended to read:

AB150-engrossed,1219,21 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.

AB150-engrossed, s. 3505 Section 3505. 79.03 (3c) (c) (intro.) of the statutes is amended to read:

AB150-engrossed,1220,2 79.03 (3c) (c) Payment. (intro.) Subject to the total distribution amount limits in par. (f), the minimum payment under par. (d) and the maximum payment under par. (e), each eligible municipality is entitled to shared revenue from the appropriation under s. 20.835 (1) (b), in addition to its shared revenue entitlements under sub. (1), calculated as follows:

AB150-engrossed, s. 3506 Section 3506. 79.03 (3c) (f) of the statutes is amended to read:

AB150-engrossed,1220,8 79.03 (3c) (f) Distribution amount. If the total amounts calculated under pars. (c) to (e) exceed the total amount to be distributed under this subsection, the amount paid to each eligible municipality shall be paid on a prorated basis. The total amount to be distributed under this subsection from s. 20.835 (1) (b) is $10,000,000 in 1994 and $14,000,000 in 1995 1996 and thereafter.

AB150-engrossed, s. 3507 Section 3507. 79.04 (1) (a) of the statutes is amended to read:

AB150-engrossed,1221,6 79.04 (1) (a) An amount from the shared revenue account determined by multiplying by 3 mills in the case of a town, and 6 mills in the case of a city or village, the first $125,000,000 of the amount shown in the account, plus leased property, of each public utility except qualified wholesale electric companies, as defined in s. 76.28 (1) (gm), on December 31 of the preceding year for either "production plant, exclusive of land" and "general structures", or "work in progress" for production plants and general structures under construction, in the case of light, heat and power companies, electric cooperatives or municipal electric companies, for all property within a municipality in accordance with the system of accounts established by the public service commission or rural electrification administration, less depreciation thereon as determined by the department of revenue and less the value of treatment plant and pollution abatement equipment, as defined under s. 70.11 (21) (a), as determined by the department of revenue plus an amount from the shared revenue account determined by multiplying by 3 mills in the case of a town, and 6 mills in the case of a city or village, of the first $125,000,000 of the total original cost of production plant, general structures and work-in-progress less depreciation, land and approved waste treatment facilities of each qualified wholesale electric company, as defined in s. 76.28 (1) (gm), as reported to the department of revenue of all property within the municipality. The total of amounts, as depreciated, from the accounts of all public utilities for the same production plant is also limited to not more than $125,000,000. The amount distributable to a municipality in any year shall not exceed $300 times the population of the municipality.

AB150-engrossed, s. 3508 Section 3508. 79.04 (1) (c) 2. of the statutes is amended to read:

AB150-engrossed,1221,16 79.04 (1) (c) 2. If a production plant is located in more than one municipality, the total payment under subd. 1. shall be apportioned according to the amounts shown on the preceding December 31 for the production plant in the account described in par. (a) for "production plant exclusive of land" within each municipality for all public utilities except qualified wholesale electric companies, as defined in s. 76.28 (1) (gm), or according to the value as reported to the department of revenue under par. (a) of the production plant within each municipality for each qualified wholesale electric company. The payment to each municipality under this subdivision shall be no less than $15,000 annually.

AB150-engrossed, s. 3509 Section 3509. 79.04 (2) (a) of the statutes is amended to read:

AB150-engrossed,1222,24 79.04 (2) (a) Annually, the department of administration, upon certification by the department of revenue, shall distribute from the shared revenue account to any county having within its boundaries a production plant or a general structure, including production plants and general structures under construction, used by a light, heat or power company assessed under s. 76.28 (2), except property described in s. 66.069 (2) unless the production plant is owned or operated by a local governmental unit that is located outside of the municipality in which the production plant is located, or by an electric cooperative assessed under ss. 76.07 and 76.48, respectively, or by a municipal electric company under s. 66.073 an amount determined by multiplying by 6 mills in the case of property in a town and by 3 mills in the case of property in a city or village the first $125,000,000 of the amount shown in the account, plus leased property, of each public utility except qualified wholesale electric companies, as defined in s. 76.28 (1) (gm), on December 31 of the preceding year for either "production plant, exclusive of land" and "general structures", or "work in progress" for production plants and general structures under construction, in the case of light, heat and power companies, electric cooperatives or municipal electric companies, for all property within a town the municipality in accordance with the system of accounts established by the public service commission or rural electrification administration, less depreciation thereon as determined by the department of revenue and less the value of treatment plant and pollution abatement equipment, as defined under s. 70.11 (21) (a), as determined by the department of revenue and by multiplying by 3 mills the first $125,000,000 of the amount as defined in this subsection for all property within a city or village plus an amount from the shared revenue account determined by multiplying by 6 mills in the case of property in a town, and 3 mills in the case of property in a city or village, of the total original cost of production plant, general structures and work-in-progress less depreciation, land and approved waste treatment facilities of each qualified wholesale electric company, as defined in s. 76.28 (1) (gm), as reported to the department of revenue of all property within the municipality. The total of amounts, as depreciated, from the accounts of all public utilities for the same production plant is also limited to not more than $125,000,000. The amount distributable to a county in any year shall not exceed $100 times the population of the county.

AB150-engrossed, s. 3509b Section 3509b. 79.04 (4) (a) of the statutes is amended to read:

AB150-engrossed,1223,10 79.04 (4) (a) Annually, in addition to the amount distributed under sub. (1), the department of administration shall distribute $50,000 to a municipality if spent nuclear fuel is stored within the municipality on December 31 of the preceding year. If a spent nuclear fuel storage facility is located at a production plant located in more than one municipality, the payment shall be apportioned according to the formula under sub. (1) (c) 2. The payment to each municipality under this paragraph may not be less than $10,000 annually If a spent nuclear fuel storage facility is located within one mile of a municipality, that municipality shall receive $10,000 annually and the municipality where that storage facility is located shall receive $40,000 annually.

AB150-engrossed, s. 3509d Section 3509d. 79.05 (1) (am) of the statutes is repealed.

AB150-engrossed, s. 3509m Section 3509m. 79.05 (2) (c) of the statutes is amended to read:

AB150-engrossed,1223,17 79.05 (2) (c) Its municipal budget, exclusive of principal and interest on long-term debt, for the year of the statement under s. 79.015 increased over its municipal budget as adjusted under sub. (6), exclusive of principal and interest on long-term debt, for the year before that year by less than the sum of the inflation factor 3% and the valuation factor, rounded to the nearest 0.10%.

AB150-engrossed, s. 3509mi Section 3509mi. 79.05 (2m) of the statutes is repealed.

AB150-engrossed, s. 3509s Section 3509s. 79.06 (2) (b) of the statutes is amended to read:

AB150-engrossed,1223,24 79.06 (2) (b) If the payments to a municipality or county, except any county in which there are no cities or villages, in 1985 or any year thereafter exceed its combined payments under this section and s. 79.03, excluding payments under s. 79.03 (3c), in the previous year by more than the maximum allowable increase, the excess shall be withheld to fund minimum payments in that year under sub. (1) (c).

AB150-engrossed, s. 3510g Section 3510g. 79.10 (7r) (b) of the statutes is amended to read:

AB150-engrossed,1224,5 79.10 (7r) (b) The amounts determined under par. (a) shall be distributed by the department of administration on the first Friday in September during 1996 and every 5th year thereafter, based on applications on file with the county or city on August 1. A county or city shall inform the department of revenue of the number of applications on file before August 16.