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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.
77.96(3) (3) The department of revenue shall levy, enforce and collect the surcharge under this subchapter.
77.96(4) (4)Sections 71.74 (1) to (3), (6), (7) and (9) to (15), 71.75 (1), (2), (4), (5) and (6) to (10), 71.76, 71.77, 71.78 (1) to (8), 71.80 (1) (a) to (d), (3), (3m), (6), (8) to (12), (14) and (18), 71.87, 71.88, 71.89, 71.90, 71.91 and 71.93, as they apply to the taxes under ch. 71, apply to the surcharge under this subchapter.
77.96(5) (5) Each person subject to a surcharge under s. 77.93 shall, on or before the due date, including extensions, for filing under ch. 71, file with the department of revenue, on a form prescribed by the department, an accurate statement of its gross tax liability or net business income. Payments made after the due date under sub. (2) and on or before the due date under this subsection are not delinquent but are subject to interest at the rate of 12% per year.
77.96(6) (6) The department of revenue shall refer to the surcharge under this subchapter as the temporary recycling surcharge.
77.96 History History: 1989 a. 335; 1991 a. 39, 269, 315; 1993 a. 16.
77.97 77.97 Use of revenue. The department of revenue shall deposit the surcharge, interest and penalties collected under this subchapter in the recycling fund under s. 25.49.
77.97 History History: 1989 a. 335; 1991 a. 39.
subch. VIII of ch. 77 SUBCHAPTER VIII
LOCAL FOOD AND BEVERAGE TAX
77.98 77.98 Imposition. A local exposition district under subch. II of ch. 229 may impose a tax on the retail sale, except sales for resale, within the district's jurisdiction under s. 229.43 of products that are subject to a tax under s. 77.54 (20) (c) 1. to 3. and not exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9), (9a) or (20) (c) 5.
77.98 History History: 1993 a. 263.
77.981 77.981 Rate. The tax under s. 77.98 is imposed on the sale of taxable products at the rate of 0.25% of the gross receipts, except that the district, by a vote of a majority of the authorized members of its board of directors, may impose the tax at the rate of 0.5% of the gross receipts. A majority of the authorized members of the district's board may vote that, if the balance in a special debt service reserve fund of the district is less than the requirement under s. 229.50 (5), the tax rate under this subchapter is 0.5%. The 0.5% rate shall be effective on the next January 1, April 1, July 1 or October 1, and this tax is irrepealable if any bonds issued by the district and secured by the special debt service reserve fund are outstanding.
77.981 History History: 1993 a. 263.
77.982 77.982 Administration.
77.982(1)(1) The department of revenue shall administer the tax under this subchapter and may take any action, conduct any proceeding and impose interest and penalties.
77.982(2) (2)Sections 77.51 (4) (a), (b) 1., 2. and 4., (c) 1. to 3. and (d), (14) (a) to (f), (j) and (k) and (14g), 77.52 (3), (6), (13), (14), (18) and (19), 77.58 (1) to (5) and (7), 77.59, 77.60, 77.61 (2), (5), (8), (9) and (12) to (14) and 77.62, as they apply to the taxes under subch. III, apply to the tax under this subchapter. Sections 77.72 (1) and 77.73, as they apply to the taxes under subch. V, apply to the tax under this subchapter.
77.982(3) (3) From the appropriation under s. 20.835 (4) (gg), the department of revenue shall distribute 97% of the taxes collected under this subchapter for each district to that district, no later than the end of the month following the end of the calendar quarter in which the amounts were collected. The taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments and all other adjustments. Interest paid on refunds of the tax under this subchapter shall be paid from the appropriation under s. 20.835 (4) (gg) at the rate under s. 77.60 (1) (a). Those taxes may be used only for the district's debt service on its bond obligations. Any district that receives a report along with a payment under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).
77.982(4) (4) Persons who are subject to the tax under this subchapter shall register with the department of revenue. Any person who is required to register; including any person authorized to act on behalf of a corporation, partnership or other person who is required to register; who fails to do so is guilty of a misdemeanor.
77.982 History History: 1993 a. 263, 491.
77.983 77.983 Discontinuation. Retailers and the department of revenue may not collect taxes under this subchapter for any district after the calendar quarter during which all bonds issued by the district under subch. II of ch. 229 during the first 60 months after April 26, 1994, and any debt issued to fund or refund those bonds, are retired or for more than 2 years if bonds have not been issued during that time, except that the department may collect from retailers taxes that accrued before that calendar quarter, or before the end of that 2-year period, and interest and penalties that relate to those taxes. If taxes are collected and no bonds are issued, the district may use the revenue for any lawful purpose.
77.983 History History: 1993 a. 263.
subch. IX of ch. 77 SUBCHAPTER IX
LOCAL RENTAL CAR TAX
77.99 77.99 Imposition. A local exposition district under subch. II of ch. 229 may impose a tax at the rate of 3% of the gross receipts on the rental, but not for rerental and not for rental as a service or repair replacement vehicle, within the district's jurisdiction under s. 229.43, of Type 1 automobiles, as defined in s. 340.01 (4) (a), by establishments primarily engaged in short-term rental of passenger cars without drivers, for a period of 30 days or less, unless the sale is exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9) or (9a). If the state makes a payment under s. 229.50 (7) to a district's special debt service reserve fund, a majority of the district's authorized board of directors may vote to increase the tax rate under this subchapter to 4%.
77.99 History History: 1993 a. 263.
77.991 77.991 Administration.
77.991(1)(1) The department of revenue shall administer the tax under this subchapter and may take any action, conduct any proceeding and impose interest and penalties.
77.991(2) (2)Sections 77.51 (4) (a), (b) 1., 2. and 4., (c) 1. to 3. and (d) and (14) (a) to (f), (j) and (k), 77.52 (4), (6), (13), (14) and (18), 77.58 (1) to (5) and (7), 77.59, 77.60, 77.61 (2), (5), (8), (9) and (12) to (14) and 77.62, as they apply to the taxes under subch. III, apply to the tax under this subchapter. Sections 77.72 (1) and (2) (a) and 77.73, as they apply to the taxes under subch. V, apply to the tax under this subchapter. The renter shall collect the tax under this subchapter from the person to whom the passenger car is rented.
77.991(3) (3) From the appropriation under s. 20.835 (4) (gg), the department of revenue shall distribute 97% of the taxes collected under this subchapter for each district to that district, no later than the end of the month following the end of the calendar quarter in which the amounts were collected. The taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments and all other adjustments. Interest paid on refunds of the tax under this subchapter shall be paid from the appropriation under s. 20.835 (4) (gg) at the rate under s. 77.60 (1) (a). Those taxes may be used only for the district's debt service on its bond obligations. Any district that receives a report along with a payment under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).
77.991(4) (4) Persons who are subject to the tax under this subchapter shall register with the department of revenue. Any person who is required to register; including any person authorized to act on behalf of a corporation, partnership or other person who is required to register; who fails to do so is guilty of a misdemeanor.
77.991 History History: 1993 a. 263.
77.992 77.992 Discontinuation. Retailers and the department of revenue may not collect taxes under this subchapter for any district after the calendar quarter during which all bonds issued by the district under subch. II of ch. 229 during the first 60 months after April 26, 1994, and any debt issued to fund or refund those bonds, are retired or for more than 2 years if bonds have not been issued during that time, except that the department may collect from retailers taxes that accrued before that calendar quarter, or before the end of that 2-year period, and interest and penalties that relate to those taxes. If taxes are collected and no bonds are issued, the district may use the revenue for any lawful purpose.
77.992 History History: 1993 a. 263.
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