77.88(5)(a)2. 2. Five percent of the stumpage value of the merchantable timber on the land, less any amounts paid by the owner under ss. 77.84 (2) (a) and 77.87.
77.88(5)(am) (am) For land that is withdrawn within 10 years after the date on which an initial managed forest land order was issued under s. 77.82 (8) for a petition approved under s. 77.82 (7) (d), the withdrawal tax shall be the higher of the following:
77.88(5)(am)1. 1. The amount calculated under par. (a).
77.88(5)(am)2. 2. The amount calculated under s. 77.10 (2) that would have applied to the land on the date on which the order was issued for the land under s. 77.82 (8).
77.88(5)(b) (b) For land withdrawn after the renewal of a managed forest land order, the withdrawal tax shall be the higher of the following:
77.88(5)(b)1. 1. An amount equal to the product of the total net property tax rate in the municipality in the year prior to the withdrawal and the assessed value of the land for the same year, as computed by the department of revenue, multiplied by the number of years since the renewal, less any amounts paid by the owner under ss. 77.84 (2) (a) and 77.87.
77.88(5)(b)2. 2. Five percent of the stumpage value of the merchantable timber on the land, less any amounts paid by the owner under ss. 77.84 (2) (a) and 77.87.
77.88(6) (6)Determination of stumpage value. In determining the stumpage value of merchantable timber for purposes of this section, an estimator agreed upon by the parties or, if they cannot agree, a forester appointed by a judge of the circuit court in the county in which the land is located shall estimate the volume of merchantable timber on the land. The estimate obtained shall be final. The department shall determine the current stumpage value of the merchantable timber, based on the rule promulgated under s. 77.91 (1). The owner shall pay the entire cost of obtaining the estimate.
77.88(7) (7)Payment; delinquency. A tax under sub. (5) is due and payable to the department on the last day of the month following the effective date of the withdrawal order. Amounts received shall be credited to the conservation fund. If the owner of the land fails to pay the tax, the department shall certify to the taxation district clerk the amount due. The taxation district clerk shall enter the delinquent amount on the property tax roll as a special charge.
77.88(8) (8)Exception. No withdrawal tax may be assessed against an owner who transfers ownership of managed forest land for a public road or railroad or utility right-of-way. No withdrawal tax may be assessed against an owner who transfers ownership of managed forest land for a park, recreational trail, wildlife or fish habitat area or a public forest to the federal government, the state or a local governmental unit, as defined in s. 66.299 (1) (a). The department may not order withdrawal of the remainder of the land unless the remainder fails to meet the eligibility requirements under s. 77.82 (1).
77.88(9) (9)Order; miscellaneous provisions.
77.88(9)(a)(a) Each withdrawal order issued under this section shall include the legal description of the land withdrawn.
77.88(9)(b) (b) The department shall notify the owner in writing of the withdrawal order, stating the reason for the withdrawal.
77.88(9)(c) (c) The department shall mail a copy of the withdrawal order to each person specified under s. 77.82 (8).
77.88(9)(d) (d) A withdrawal order issued before December 15 of any year takes effect on the January 1 after the date of issuance. A withdrawal order issued on or after December 15 of any year takes effect on the 2nd January 1 after the date of issuance.
77.88(9)(e) (e) If less than a total parcel of managed forest land is withdrawn, the department shall amend the order under s. 77.82 and the management plan to correct the description of the remaining land.
77.88(10) (10)Applicable taxes. Chapter 70 applies to any land withdrawn from the managed forest land program under this section.
77.88(11) (11)Liability for previous taxes. Withdrawal of land under this section does not affect the liability of the owner for previously levied taxes under s. 77.84 or 77.87.
77.88 History History: 1985 a. 29; 1991 a. 39; 1993 a. 16, 131; 1995 a. 27.
77.89 77.89 Distribution of moneys received.
77.89(1) (1)Payment to municipalities. By June 30 of each year, the department, from the appropriation under s. 20.370 (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.
77.89(2) (2)Payment to counties. Each municipal treasurer shall pay 20% of each payment received under sub. (1) or s. 77.84 (2) (a) or 77.85 to the county treasurer and shall deposit the remainder in the municipal treasury. The payment to the county treasurer for money received before November 1 of any year shall be made on or before the November 15 after its receipt. For money received on or after November 1 of any year, the payment to the county treasurer shall be made on or before November 15 of the following year.
77.89(3) (3)Conservation fund credit. The municipal treasurer shall pay all amounts received under s. 77.84 (2) (b) to the county treasurer, as provided under ss. 74.25 and 74.30. The county treasurer shall, by June 30 of each year, pay all amounts received under this subsection to the department. All amounts received by the department shall be credited to the conservation fund and shall be reserved for land acquisition and resource management activities.
77.89 History History: 1985 a. 29; 1987 a. 378; 1991 a. 39; 1995 a. 27.
77.90 77.90 Right to hearing. A petitioner under s. 77.82 or an owner of managed forest land who is adversely affected by a decision of the department under this subchapter is entitled to a contested case hearing under ch. 227.
77.90 History History: 1985 a. 29.
77.905 77.905 Procedure in forfeiture actions. The procedure in ss. 23.50 to 23.85 applies to actions to recover forfeitures brought under this subchapter.
77.905 History History: 1989 a. 79.
77.91 77.91 Miscellaneous provisions.
77.91(1) (1)Rule making; stumpage value. Each year the department shall promulgate a rule establishing a reasonable stumpage value for the merchantable timber grown in the municipalities in which managed forest land is located. If the department finds that stumpage values vary in different parts of the state, it may establish different zones and specify the stumpage value for each zone. The rule shall take effect on November 1 of each year.
77.91(2) (2)Publication of information.
77.91(2)(a)(a) The department, with the cooperation of the university of Wisconsin-extension, shall publish and distribute information describing the managed forest land program, including the applicable taxes and penalties and the forestry and resource management practices that are acceptable as part of a management plan.
77.91(2)(b) (b) The department shall prepare, update annually and, by March 31 of each year, offer for sale to the public information describing the location of managed forest land designated as open under s. 77.83.
77.91(3) (3)Study. The department and the university of Wisconsin-extension shall study and evaluate the first 5 years of the operation of the managed forest land program to determine whether it has achieved the purposes specified under s. 77.80 and shall, before January 1, 1992, submit a report of their findings and recommendations to the chief clerk of each house of the legislature, for distribution to the appropriate standing committees under s. 13.172 (3). This subsection applies from July 1, 1989 to December 31, 1991.
77.91(3m) (3m)Report to legislature. Beginning with calendar year 1992, the department shall calculate for each calendar year whether the amount of land exempt from penalty or tax under s. 77.10 (2) (c), 77.16 (11m) or 77.88 (8) that is withdrawn during that calendar year under s. 77.10 or 77.88 or declassified or withdrawn under s. 77.16 (7) exceeds 1% of the total amount of land that is subject to contracts under subch. I or subject to orders under this subchapter on December 31 of that calendar year. If the amount of withdrawn or classified land that is so exempt exceeds 1%, the department shall make a report of its calculations to the governor and the chief clerk of each house of the legislature for distribution to the appropriate standing committees under s. 13.172 (3).
77.91(4) (4)Expenses. 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).
77.91(5) (5)Recording. Each register of deeds who receives notice of an order under this subchapter shall record the action as provided under s. 59.43 (1). The department shall pay the register of deeds the fee specified under s. 59.43 (2) (ag) 1. from the appropriation under s. 20.370 (1) (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).
77.91(6) (6)Signatures.
77.91(6)(a)(a) The signature of an official or an employe of the department may be stamped, printed or otherwise reproduced on an order under this subchapter after the official or employe adopts the stamped, printed or otherwise reproduced signature as his or her facsimile signature.
77.91(6)(b) (b) The signature or the facsimile signature under par. (a) of an official or an employe of the department meets the requirements under s. 706.05 (2) (a).
77.91(6)(c) (c) The requirements of s. 706.05 (2) (b) do not apply to orders issued under this subchapter.
subch. VII of ch. 77 SUBCHAPTER VII
TEMPORARY RECYCLING SURCHARGE
77.92 77.92 Definitions. In this subchapter:
77.92(1) (1) "Farming" has the meaning given in section 464 (e) 1 of the internal revenue code.
77.92(3) (3) "Gross tax liability" means a corporation's tax liability under ch. 71, without regard to any tax credit.
77.92(4) (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), (2dr) 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.
77.92(4m) (4m) "Partnership" has the meaning given in section 761 (a) of the internal revenue code, except that "partnership" does not include entities that are excluded under the regulations interpreting section 761 (a) of the internal revenue code from the operation of all or part of subchapter K of chapter one of the internal revenue code.
77.92(4r) (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.
77.92(5) (5) "Trade or business" has the meaning given in section 1402 (c) of the internal revenue code, except that "trade or business" does not include the following:
77.92(5)(a) (a) Farming.
77.92(5)(b) (b) Service performed by a person under section 1402 (c) (4) of the internal revenue code.
77.92(5)(c) (c) Service performed, not as an employe, by a person under section 1402 (c) (5) of the internal revenue code.
77.92 History History: 1989 a. 335; 1991 a. 39, 269; 1993 a. 16, 112, 490; 1995 a. 27, 209.
77.93 77.93 Applicability. For the privilege of doing business in this state, there is imposed a temporary recycling surcharge on the following entities:
77.93(1) (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.
77.93(2) (2) All natural persons, estates and trusts that are required to file a return under subch. I or II of ch. 71 for the taxable year and that either are an employe as defined in section 3121 (d) (3) of the internal revenue code or file a form indicating a profit or loss from a trade or business for federal income tax purposes for the taxable year. The surcharge is imposed on each such natural person regardless of ch. 766 and regardless of whether or not the person files jointly under ch. 71. The surcharge is not imposed on net business income of individuals for which the surcharge is imposed on a tax-option corporation of which an individual is a shareholder, a partnership of which an individual is a partner or a limited liability company of which an individual is a member.
77.93(3) (3) All partnerships, except partnerships that have net business income only from farming, that derive income from business transacted in this state, from property in this state or from services performed in this state for the taxable year. The surcharge is imposed on the partnership, not on its partners, except that if a partnership's surcharge is delinquent the partners are jointly and severally liable for it.
77.93(3m) (3m) All limited liability companies, except companies that have net business income only from farming, that are required to file a return under s. 71.20 (1) for the taxable year. The surcharge is imposed on the limited liability company, not on its members, except that if a company's surcharge is delinquent the members are jointly and severally liable for it.
77.93(4) (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.
77.93(5) (5) All natural persons, estates, trusts, partnerships and limited liability companies that are engaged in farming. The surcharge is imposed on the partnership or limited liability company, not on its partners or members, except that if a partnership's or company's surcharge is delinquent the partners or members are jointly and severally liable for it.
77.93 History History: 1989 a. 335; 1991 a. 39, 269; 1993 a. 16, 112; 1995 a. 27.
77.93 Annotation This section does not violate the constitutional guaranty of equal protection. Love, Voss & Murray v. DOR, 195 W (2d) 189, 536 NW (2d) 189 (Ct. App. 1995).
77.94 77.94 Surcharge determination.
77.94(1) (1) Except as provided in subs. (2) and (3), for taxable years ending after April 1, 1991, the surcharge imposed under s. 77.93 is calculated as follows:
77.94(1)(a) (a) On a corporation under s. 77.93 (1) and (4), an amount equal to the amount calculated by multiplying gross tax liability for the taxable year of the corporation by 5.5%, or in the case of a tax-option corporation an amount equal to the amount calculated by multiplying net income under s. 71.34 by 0.4345%, up to a maximum of $9,800, or $25, whichever is greater.
77.94(1)(b) (b) On an entity under s. 77.93 (2) or (3), except an entity that has less than $4,000 of gross receipts, an amount equal to the amount calculated by multiplying net business income as allocated or apportioned to this state by means of the methods under s. 71.04, for the taxable year of the entity by 0.4345%, up to a maximum of $9,800, or $25, whichever is greater.
77.94(1)(c) (c) On an entity under s. 77.93 (5), except an entity that has a net farm profit of less than $1,000, a surcharge of $25, regardless of whether the entity is subject to a surcharge determined under par. (b).
77.94(2) (2)
77.94(2)(a)(a) In this subsection:
77.94(2)(a)1. 1. "Begins to do business" includes but is not limited to a change in corporate form and the occurrence of any event that creates a short taxable year for purposes of the taxes under ch. 71.
77.94(2)(a)2. 2. "Ceases to do business" includes but is not limited to a change in corporate form, the death of an individual and the occurrence of any event that creates a short taxable year for purposes of the taxes under ch. 71.
77.94(2)(b) (b) If an entity under s. 77.93 (1) to (4) begins to do business in this state after the beginning of its taxable year or ceases to do business in this state before the end of its taxable year, subject to the maximum and minimum surcharge, the surcharge imposed on it under s. 77.93 is calculated as follows:
77.94(2)(b)1. 1. Multiply its gross tax liability or net business income for the taxable year by a fraction the numerator of which is 365 and, if the entity begins to do business in this state after the beginning of its taxable year, the denominator of which is the number of days from the day that it begins to do business in this state until the end of its taxable year and, if the entity ceases to do business in this state before the end of its taxable year, the denominator of which is the number of days from the beginning of its taxable year until the day that it ceases to do business in this state and, if the entity both begins to do business in this state after the beginning of its taxable year and ceases to do business in this state before the end of its taxable year, the denominator of which is the number of days from the day that it begins to do business in this state to the day that it ceases to do business in this state.
77.94(2)(b)2. 2. Determine the surcharge that would be imposed under sub. (1) on the amount calculated under subd. 1.
77.94(2)(b)3. 3. Divide the surcharge under subd. 2. by the fraction under subd. 1.
77.94(3) (3) For taxable years that end after April 1, 1992, and end before April 1, 1999, the rates for the surcharge imposed under s. 77.93 are determined under s. 77.945.
77.94(4) (4) The surcharge imposed under s. 77.93 does not apply to taxable years that end after April 1, 1999.
77.94 History History: 1989 a. 335; 1991 a. 39, 60; 1993 a. 16.
77.945 77.945 Surcharge adjustments. Annually, in time for consideration by the joint committee on finance at its December meeting under s. 13.10, the department of revenue shall estimate the amount of revenue necessary to fund all appropriations for the next fiscal year from the recycling fund under s. 25.49. Subject to approval by the joint committee on finance, the department shall establish annual recycling surcharge rates for taxable years that end after April 1, 1992, and that end before April 1, 1999, that are necessary to generate a sufficient level of revenue to fund those appropriations in each fiscal year. If the committee disapproves the proposed rates at that meeting, the rates in effect continue to be in effect. All rate changes first apply to taxable years beginning on the January 1 after the department notifies the committee.
77.945 History History: 1991 a. 60; 1993 a. 16.
77.947 77.947 Partnerships and limited liability companies; estimated payments. Partnerships and limited liability companies shall pay the surcharge under this subchapter in the manner applicable to the estimated payment of taxes and surcharges by individuals under s. 71.09. Section 71.84 (1) as it applies to underpayments of estimated taxes and surcharges by individuals applies to underpayments of estimated surcharges by partnerships and limited liability companies.
77.947 History History: 1993 a. 16, 112.
77.95 77.95 Interest and penalties. The interest and penalty provisions under ss. 71.82 (1) (a) and (b) and (2) (a) and (b), 71.83 (1) (a) 1., 2. and 7. and (b) 1., (2) (a) 1. to 3. and (b) 1. to 3. and (3) and 71.85, as they apply to the taxes under ch. 71, apply to the surcharge under this subchapter.
77.95 History History: 1989 a. 335; 1991 a. 39; 1993 a. 16.
77.96 77.96 Administration.
77.96(1)(1) An entity's taxable year for the surcharge under this subchapter is the same as the entity's taxable year for the taxes under ch. 71.
77.96(2) (2) The surcharge under this subchapter is due on the date on which the entity's return under ch. 71 is due without regard to any extension.
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