SB673, s. 29 25Section 29. 76.38 (4) (b) of the statutes is repealed.
SB673, s. 30
1Section 30. Subchapter IV of chapter 76 [precedes 76.80] of the statutes is
2created to read:
SB673,15,33 Chapter 76
SB673,15,54 Subchapter IV
5 Telephone company tax
SB673,15,6 676.80 Definitions. In this subchapter:
SB673,15,7 7(1) "Department" means the department of revenue.
SB673,15,14 876.81 Imposition. There is imposed a tax on the real property of, and the
9tangible personal property of, every telephone company, except motor vehicles that
10are exempt under s. 70.112 (5) and treatment plant and pollution abatement
11equipment that is exempt under s. 70.11 (21) (a). Except as provided in s. 76.815, the
12rate for the tax imposed on each description of real property and on each item of
13tangible personal property is the net rate for the prior year for the tax under ch. 70
14in the taxing jurisdictions where the description or item is located.
SB673,15,19 1576.815 Combined reporting. For taxes payable in 1998 and 1999, telephone
16companies that have more than 150,000 access lines in this state may submit a
17combined report of their items of personal property. Any company that does so shall
18pay the tax on those items at a rate that reflects the company's weighted average
19property tax rate based on the value and location of its real property in this state.
SB673,15,23 2076.82 Assessment. The department, using the methods that it uses to assess
21property under s. 70.995, shall assess the property that is taxable under s. 76.81,
22including property that is exempt under s. 70.11 (27) from the tax under ch. 70, at
23its value as of January 1.
SB673,16,3 2476.83 Report; payment. On or before March 1, every telephone company
25shall send to the department a completed form that the department prescribes. Upon

1written request, the department may extend the time for filing the report by no more
2than 30 days. The requirements for payment of taxes under s. 76.13 (2a), as they
3apply to the tax under subch. I, apply to the tax under this subchapter.
SB673,16,6 476.84 Administration. (1) On or before October 1, the department shall
5notify each telephone company that is subject to the tax under s. 76.81 of the assessed
6value of its property.
SB673,16,8 7(2) On or before November 1, the department shall notify each telephone
8company that is subject to the tax under s. 76.81 of the amount of that tax.
SB673,16,12 9(3) From the revenues collected under this subchapter, the department shall
10transfer to the appropriation account under s. 20.566 (2) (ht) in 1997-98 $307,300,
11in 1998-99 $283,300 and in 1999-2000 and thereafter the amounts necessary to
12administer the tax under this subchapter.
SB673,16,15 13(4) Sections 76.03 (4), 76.05, 76.06, 76.075, 76.08, 76.09, 76.13 (1), (2) and (3),
1476.14, 76.18, 76.22, 76.23, 76.25 and 76.28 (4) to (6), as they apply to the tax under
15subch. I, apply to the tax under this subchapter.
SB673, s. 31 16Section 31. Subchapter V of chapter 76 [precedes 76.90] of the statutes is
17created to read:
SB673,16,1818 Chapter 76
SB673,16,2019 Subchapter v
20 Transitional adjustment fee
SB673,16,21 2176.90 Definitions. In this subchapter:
SB673,16,22 22(1) "Basic local exchange service" has the meaning given in s. 196.01 (1g)
SB673,16,24 23(2) "Cellular mobile radio telecommunications utility" has the meaning given
24in s. 196.202 (1).
SB673,16,25 25(3) "Department" means the department of revenue.
SB673,17,7
176.91 Imposition. For 1999 and 2000, there is imposed on each cellular mobile
2radio telecommunications utility and on each person that, on the effective date of this
3section .... [revisor inserts date], provides basic local exchange service a transitional
4adjustment fee. Taxpayers shall pay the tax during May 1998, November 1998, May
51999, November 1999 and May 2000. For each month that a fee is due under this
6subchapter, the taxpayer shall pay to the department an amount calculated as
7follows:
SB673,17,10 8(1) Determine the amount that the taxpayer would pay during that month,
9taking into account the reconciliation of the previous year's estimated payments, if
10the taxpayer were assessed the tax under s. 76.38, 1993 stats., at a rate of 5.77%.
SB673,17,12 11(2) Subtract from the amount under sub. (1) the taxpayer's payment during
12that month of the tax under subch. IV.
SB673,17,16 1376.92 Report; payment. On or before March 1, every taxpayer that is subject
14to the fee under this subchapter shall send to the department a completed form that
15the department prescribes. Upon written request, the department may extend the
16time for filing the report by no more than 30 days.
SB673,17,18 1776.93 Administration. (1) On or before May 1, the department shall notify
18each taxpayer that is subject to the fee under s. 76.91 of the amount of that fee.
SB673,17,21 19(2) Sections 76.03 (4), 76.04 (1), 76.05, 76.06, 76.14, 76.18, 76.22, 76.24 (1),
2076.25 and 76.28 (4) to (6), as they apply to the tax under subch. I, apply to the fee
21under this subchapter.
SB673, s. 32 22Section 32. 77.52 (2) (a) 5. of the statutes is amended to read:
SB673,18,223 77.52 (2) (a) 5. The sale of telecommunications services , not including services
24paid for by the insertion of coins in a coin-operated telephone,
that originate in this

1state and are charged to a service address in this state, regardless of the location
2where that charge is billed or paid.
SB673, s. 33 3Section 33. 134.72 (1) (a) of the statutes is amended to read:
SB673,18,74 134.72 (1) (a) "Facsimile machine" means a machine that transmits copies of
5documents by means of a telecommunications facility, as defined in s. 76.38 (1) (bm)
6telephone line, telegraph line, microwave, satellite, cellular radio, fiber optics,
7coaxial cable or any other transmission facility or any switching device
.
SB673, s. 34 8Section 34. 227.03 (1) of the statutes is amended to read:
SB673,18,109 227.03 (1) This chapter applies to cases arising under ss. 76.38, 76.39 and,
1076.48 and 76.91.
SB673, s. 35 11Section 35. 227.03 (1) of the statutes, as affected by 1995 Wisconsin Act ....
12(this act), is repealed and recreated to read:
SB673,18,1413 227.03 (1) This chapter applies to cases arising under s. 76.38, 1993 stats., and
14ss. 76.39, 76.48 and 76.91.
SB673, s. 36 15Section 36. 968.01 (1) of the statutes is amended to read:
SB673,18,1816 968.01 (1) ``Facsimile machine" means a machine that transmits copies of
17documents by means of a telecommunications facility, as defined in s. 76.38 (1) (bm)

18has the meaning given in s. 134.72 (1) (a).
SB673, s. 37 19Section 37. 1991 Wisconsin Act 39, section 9149 (6) is repealed.
SB673, s. 38 20Section 38. 1991 Wisconsin Act 39, section 9149 (7) is amended to read:
SB673,19,221[1991 Wisconsin Act 39] Section 9149 (7) Legislative intent; telephone
22companies.
The legislature intends that the tax reduction created by the treatment
23of chapter 76 of the statutes by this act in regard to telephone companies, when fully
24and completely implemented in 1997,
constitutes a portion of the refund of taxes that
25could be claimed pursuant to GTE Sprint Communications Corporation, n.k.a. U.S.

1Sprint Communications Company vs. Wisconsin Bell, Inc., and the State of
2Wisconsin, (No. 89-0272, May 15, 1990).
SB673, s. 40m 3Section 40m. 1995 Wisconsin Act .... (Assembly Bill 808), section 3 (1) is
4amended to read:
SB673,19,75 [1995 Wisconsin Act .... (Assembly Bill 808)] Section 3 (1) Transfer to property
6tax relief fund.
There is transferred on June 30, 1997, from the general fund to the
7property tax relief fund $160,000,000 $195,000,000.
SB673, s. 39 8Section 39. Nonstatutory provisions.
SB673,19,159 (1) Reconciliation. Cellular mobile radio telecommunications utilities and
10telephone companies that provide basic local exchange service shall reconcile their
11first payments under subchapter V of chapter 76 of the statutes, as created by this
12act, to reflect their overpayment or underpayment of their final instalment of gross
13receipts taxes. All other telephone companies shall reconcile their first payments
14under subchapter IV of chapter 76 of the statutes, as created by this act, to reflect
15their overpayment or underpayment of their final instalment of gross receipts taxes.
SB673,19,1816 (2) Transition. This act does not affect any amounts due, remedies available
17to or appeals available to any telephone company or the department of revenue that
18accrued before a change in the method of taxation of any telephone company.
SB673,19,2419 (3)  Instalment amount. Notwithstanding section 76.83 of the statutes, as
20created by this act, the May 10, 1998, instalment of the tax under subchapter IV of
21chapter 76 of the statutes, as created by this act, shall be at least 50% of the tax under
22section 76.38 of the statutes that was assessed on May 1, 1998, or at least 40% of the
23tax under subchapter IV of chapter 76 of the statutes, as created by this act, that is
24due for 1998.
SB673,20,6
1(4) Proxy for refund. The legislature intends that the tax reduction created
2by the treatment of chapter 76 of the statutes by this act in regard to telephone
3companies, when it is implemented in 1998, constitutes the remainder of taxes that
4could be claimed pursuant to GTE Sprint Communications n.k.a. U.S. Sprint
5Communications Company v. Wisconsin Bell, Inc., and the State of Wisconsin, (No.
689-0272, May 15, 1990).
SB673,20,97 (5) Nonseverability. Notwithstanding section 990.001 (11) of the statutes, if
8it is finally adjudicated that any provision of this act is unconstitutional, the entire
9act is void.
SB673,20,1410 (6) Telephone tax. The authorized FTE positions for the department of
11revenue are increased by 6.0 PR positions on July 1, 1997, to be funded from the
12appropriation under section 20.566 (2) (ht) of the statutes, as created by this act, for
13the purpose of administering the tax under subchapter IV of chapter 76 of the
14statutes, as created by this act.
SB673,20,2215 (7) Reconciliation; transfer to property tax relief fund. If 1995 Senate Bill
16563 is enacted and that enactment includes section 10 of Senate Substitute
17Amendment 1 to 1995 Senate Bill 563, there is transferred from the general fund to
18the property tax relief fund on June 30, 1997, in lieu of the amount shown in section
1910 of Senate Substitute Amendment 1 to 1995 Senate Bill 563 and the amount shown
20in Section 40m of this act, the amount of $205,635,900. If 1995 Wisconsin Act ....
21(Assembly Bill 808) is not enacted into law, the treatment of 1995 Wisconsin Act ....
22(Assembly Bill 808), section 3 (1) by this act and Section 44 (3p) of this act are void.
SB673,21,323 (8) Future appropriations for educational technology board grants. The
24legislature expresses its intention to appropriate an additional amount of
25$10,000,000 for grants to be distributed to school districts and library boards by the

1educational technology board in the 1997-99 fiscal biennium and its intention that,
2if such an appropriation is made, the amount appropriated will not be included in
3state school aids for purposes of section 121.15 (3m) (a) 2. of the statutes.
SB673, s. 40 4Section 40. Initial applicability.
SB673,21,65 (1) The treatment of subchapter IV of chapter 76 of the statutes first applies
6to taxes due for 1998.
SB673, s. 41 7Section 41. Effective dates. This act takes effect on the day after
8publication, except as follows:
SB673,21,109 (1) Sales tax. The treatment of section 77.52 (2) (a) 5. of the statutes takes effect
10on the first day of the 2nd month beginning after publication.
SB673,21,1411 (2) Discontinuation of license fee. The repeal of section 76.38 of the statutes,
12the treatment of section 76.28 (4), (5) and (6) and subchapter II (title) of chapter 76
13of the statutes and the repeal and recreation of sections 20.913 (1) (b), 71.26 (3) (f),
1473.01 (4) (a) and (5) (a) and 227.03 (1) of the statutes take effect on May 15, 1998.
SB673,21,1615 (3) Transfer to property tax relief fund. The treatment of 1995 Wisconsin
16Act .... (Assembly Bill 808), section 3 (1) takes effect on August 1, 1996.
SB673,21,1717 (End)
Loading...
Loading...