(3m) The department of revenue may promulgate rules interpreting the classifications under s. 77.994 (1) and specifying means of determining the classifications of business. If there is a dispute whether a business is in one of the classifications under s. 77.994 (1), the department of revenue's decision is final.
(4) Sections 77.72 (1), (2) (a) and (3) (a), 77.73, 77.74, 77.75, 77.76 (1), (2) and (4), 77.77 (1) and (2), 77.785 (1) and 77.79 as they apply to the taxes under subch. V apply to the tax under this subchapter.
(5) From the appropriation under s. 20.835 (4) (gd) the department shall distribute 97% of the taxes under this subchapter reported,
for periods beginning before January 1, 2000, for each municipality or county that has imposed the tax; and 98.7% of the taxes reported, for periods beginning on or after January 1, 2000, for each municipality or county that has imposed the tax, minus the municipality's or county's portion of the retailers' discounts, to the municipality or 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 “municipality's or county's 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 sales and use taxes payable under this subchapter and the denominator of which is the sum of the gross state sales and use taxes and the sales taxes and use taxes payable under this subchapter. The taxes under this subchapter distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments and all other adjustments of the taxes under this subchapter previously distributed. Interest paid on refunds of sales and use taxes under this subchapter shall be paid from the appropriation under s. 20.835 (4) (gd) at the rate paid by this state under s. 77.60 (1) (a). Any municipality or 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).
27,2410t
Section 2410t. Subchapter XI of chapter 77 [precedes 77.995] of the statutes is created to read:
Chapter 77
Subchapter XI
state rental vehicle fee
77.995 Imposition. There is imposed a fee at the rate of 3%, or 5% for the rental of limousines, of the gross receipts on the rental, but not for rerental and not for rental as a service or repair replacement vehicle of Type 1 automobiles, as defined in s. 340.01 (4) (a); of station wagons, as defined in s. 340.01 (61); of motor trucks, as defined in s. 340.01 (34); of road tractors, as defined in s. 340.01 (53); of truck tractors, as defined in s. 340.01 (73); of semitrailers, as defined in s. 340.01 (57); of trailers, as defined in s. 340.01 (71); of motor buses, as defined in s. 340.01 (31); of mobile homes, as defined in s. 340.01 (29); of motor homes, as defined in s. 340.01 (33m); and of camping trailers, as defined in s. 340.01 (6m) by establishments primarily engaged in short-term rental of vehicles 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) or (9a). In this section, “limousine" means a passenger automobile that has a capacity of 10 or fewer persons, excluding the driver; that has a minimum of 5 seats behind the driver; that is operated for hire on an hourly basis under a prearranged contract for the transportation of passengers on public roads and highways along a route under the control of the person who hires the vehicle and not over a defined regular route; but “limousine" does not include taxicabs, hotel or airport shuttles or buses, buses employed solely in transporting school children or teachers, vehicles owned and operated without charge or remuneration by a business entity for its own purposes, vehicles used in carpools or vanpools, public agency vehicles that are not operated as a commercial venture, vehicles operated as part of the employment transit assistance program under s. 106.26, ambulances or any vehicle that is used exclusively in the business of funeral directing.
77.9951 Administration. (1) The department of revenue shall administer the fee under this subchapter and may take any action, conduct any proceeding and impose interest and penalties.
(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 fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the vehicle is rented.
(3) Persons who are subject to the fee 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.
27,2410ts
Section 2410ts. Subchapter XII of chapter 77 [precedes 77.996] of the statutes is created to read:
chapter 77
subchapter XII
dry cleaning fees
77.996 Definitions. In this subchapter:
(1) “Department" means the department of revenue.
(2) “Dry cleaning facility" means a facility that dry cleans apparel or household fabrics for the general public other than the following facilities:
(a) Coin-operated facilities.
(b) Facilities that are located on U.S. military installations.
(c) Industrial laundries.
(d) Commercial laundries.
(e) Linen supply facilities.
(f) Facilities that are located at a prison or other penal institution.
(g) Facilities that are located at a nonprofit hospital or at a nonprofit health care institution.
(h) Facilities that are located on property that is owned by the U.S. government or by this state.
(3) “Dry cleaning solvent" means a chlorine-based or hydrocarbon-based formulation or product that is used as a primary cleaning agent in dry cleaning facilities.
77.9961 License fee. (1) No person may operate a dry cleaning facility in this state unless the person completes and submits to the department a form that the department prescribes and pays to the department a fee for each dry cleaning facility that the person operates. The fee is equal to 1.8% of the previous year's gross receipts from dry cleaning.
(2) Persons who owe a fee under this section shall pay it on or before January 15. The department shall issue a license to each person who pays the fee and submits the form under this section. The license is valid through December 31 of the year during which the fee is due. If a dry cleaning facility is sold, the seller may transfer the license to the buyer. Each holder of a license under this section shall display it prominently in the facility to which it applies.
(3) On or before December 15, the department shall mail to each dry cleaning facility of which it is aware a form on which to apply for a license under this section.
(4) Any person who operates a dry cleaning facility and who does not hold a license under this section shall pay to the department a penalty of $5 for each day that the person operates without a license.
77.9962 Dry cleaning solvents fee. There is imposed on each person who sells a dry cleaning solvent to a dry cleaning facility a fee equal to $5 per gallon of perchloroethylene sold and 75 cents per gallon of a hydrocarbon-based solvent sold. The fees for the previous 3 months are due on January 25, April 25, July 25 and October 25.
77.9963 Inventory fee. There is imposed on each dry cleaning facility that possesses dry cleaning solvents on the effective date of this section .... [revisor inserts date], a fee equal to $5 for each gallon of perchloroethylene possessed and 75 cents for each gallon of a hydrocarbon-based solvent possessed. On or before the date 30 days after the effective date of this section .... [revisor inserts date], any person who owes a fee under this section shall send that fee to the department.
77.9964 Administration. (1) The department shall administer the fees under this subchapter.
(2) Except as provided in s. 77.9961 (4), sections 71.74 (1) to (3), (7) and (9), 71.75 (1), (2), (6), (7), (9) and (10), 71.77 (1) and (4) to (8), 71.78 (1) to (4) and (5) to (8), 71.80 (1) (a) and (b), (4) to (6), (8) to (12), (14), (17) and (18), 71.82 (1) and (2) (a) and (b), 71.83 (1) (a) 1. and 2. and (b) 1., 2. and 6., (2) (a) 1. to 3. and (b) 1. to 3. and (3), 71.87, 71.88, 71.89, 71.90, 71.91 (1) (a), (2) and (4) to (6) and 71.93 as they apply to the taxes under ch. 71 apply to the fees under this subchapter.
(3)
(a) The department shall deposit all of the revenue that it collects under this subchapter in the fund under s. 25.48
, except for revenue that is required under par. (b) to be deposited in the fund under s. 25.46.
(b) Whenever the department of revenue receives a notice from the department of natural resources under s. 292.65 (3) (cm) 2., the department of revenue shall deposit 50% of the revenue that it collects under this subchapter in the fund under s. 25.46 until the total amount deposited in the fund under s. 25.46 equals the total amount stated in all notices under s. 292.65 (3) (cm) 2.
77.9965 Sunset. This subchapter does not apply after June 30, 2032.
27,2410tw
Section 2410tw. Subchapter XIII of chapter 77 [precedes 77.997] of the statutes is created to read:
Chapter 77
Subchapter xIII
Tax on adult entertainment
77.997 Definition. In this subchapter, “adult entertainment products and services" means products and services, not including magazines and motion pictures but including admission to a strip club, that are harmful to children, as defined in s. 948.11 (1) (b).
77.9971 Imposition. There is imposed a tax, at the rate of 5% of the gross receipts, as defined in s. 77.51 (4), on the sale at retail of adult entertainment products and services.
77.9972 Administration. (1) The department of revenue shall administer the tax under this subchapter.
(2) Sections 77.52 (4), (12) to (14) and (19), 77.58 (1) to (5) and (7), 77.59, 77.60, 77.61 (3), (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.
27,2411
Section 2411
. 78.005 (6m) of the statutes is created to read:
78.005 (6m) “File" means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.
27,2411m
Section 2411m. 78.005 (13b) of the statutes is created to read:
78.005 (13b) “Pay" means mail or deliver funds to the department or, if the department prescribes another method of payment or another destination, use that other method or submit to that other destination.
27,2412
Section 2412
. 78.005 (13r) of the statutes is created to read:
78.005 (13r) “Sign" means write one's signature or, if the department prescribes another method of authenticating, use that other method.
27,2412m
Section 2412m. 78.01 (1) of the statutes is amended to read:
78.01 (1) Imposition of tax and by whom paid. An excise tax at the rate determined under s. ss. 78.015 and 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.
27,2413m
Section 2413m. 78.01 (2) (e) of the statutes is repealed.
27,2414
Section 2414
. 78.01 (2m) (f) of the statutes is amended to read:
78.01 (2m) (f) It is sold for off-highway use other than use in a snowmobile, in an all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or (2g) or in a recreational motorboat or if no claim for a refund for the tax on the diesel fuel may be made under s. 78.75 (1m) (a) 3.
27,2414n
Section 2414n. 78.01 (2m) (f) of the statutes, as affected by 1997 Wisconsin Act .... (this act), is repealed and recreated to read:
78.01 (2m) (f) It is dyed diesel fuel and 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 (2g) or in a recreational motorboat or if no claim for a refund for the tax on the diesel fuel may be made under s. 78.75 (1m) (a) 3.
27,2414rm
Section 2414rm. 78.015 (1) of the statutes is amended to read:
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 by an the amount obtained
by multiplying the amount under sub. (2) by the amount under sub. (3).
27,2414rn
Section 2414rn. 78.015 (3) of the statutes is repealed.
27,2414s
Section 2414s. 78.017 of the statutes is created to read:
78.017 Adjustment in 1997. On November 1, 1997, the rate of the tax imposed under s. 78.01 (1) is increased by one cent.
27,2415
Section
2415. 78.09 (2) of the statutes is amended to read:
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 signed 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.
27,2416
Section 2416
. 78.09 (5) of the statutes is amended to read:
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 signed 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.
27,2416m
Section 2416m. 78.10 (1) of the statutes is repealed and recreated to read:
78.10 (1) Application. Application for a license to receive motor vehicle fuel under s. 78.07 shall be made upon a form prepared and furnished by the department and, in the case of a supplier, the form shall be accompanied by a copy of the applicant's license under 26 USC 4101. The application shall be subscribed by the applicant and shall contain the information that the department reasonably requires for the administration of this subchapter. Only a person who holds a valid certificate under s. 73.03 (50) may apply for a license under this subsection.
27,2416n
Section 2416n. 78.10 (2) of the statutes is created to read:
78.10 (2) Investigation. The department shall investigate each applicant under sub. (1). No license shall be issued if the department deems that the applicant does not hold a valid certificate under s. 73.03 (50), the application is not filed in good faith, the applicant is not the real party in interest and the license of the real party in interest has been revoked for cause, or other reasonable cause for nonissuance exists.
27,2416p
Section 2416p. 78.10 (3) of the statutes is created to read:
78.10 (3) Hearing. Before refusing to issue a license, the department shall grant the applicant a hearing, of which the applicant shall be given at least 5 days' written notice.
27,2416q
Section 2416q. 78.10 (4) of the statutes is created to read:
78.10 (4) Issue. If the application and the bond under s. 78.11, if that bond is required, are approved, the department shall issue a license.
27,2417
Section 2417
. 78.12 (2) (intro.) of the statutes is renumbered 78.12 (2) and amended to read:
78.12 (2) Reports of licensees. Each licensee shall, not later than the last 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:.
27,2418
Section 2418
. 78.12 (2) (a) to (c) of the statutes are repealed.
27,2418g
Section 2418g. 78.12 (4) (a) 4. of the statutes is amended to read:
78.12 (4) (a) 4. Multiply the number of gallons under subd. 3. by the rate under s. 78.015 as increased under s. 78.017.
27,2418r
Section 2418r. 78.12 (4) (b) 2. of the statutes is amended to read:
78.12 (4) (b) 2. Multiply the number of gallons under subd. 1. by the rate under s. 78.015 as increased under s. 78.017.
27,2419
Section 2419
. 78.12 (5) (a) of the statutes is renumbered 78.12 (5) and amended to read:
78.12 (5) Payment of tax. Licensed suppliers shall pay taxes on motor vehicle fuel no later than the 15th 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 furnish 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.
27,2420r
Section 2420r. 78.12 (5) (b) of the statutes is repealed.
27,2421
Section 2421
. 78.20 (1m) of the statutes is amended to read:
78.20 (1m) Any person who operates a service station, store, garage or other place of business within this state for the retail sale of gasoline therefrom who has paid the tax required by this subchapter on the gasoline received into that person's storage at such place of business shall be reimbursed and repaid 0.5% of such tax to cover shrinkage and evaporation losses upon making and filing a claim with the department on forms prescribed and furnished by it.
27,2422
Section
2422. 78.20 (4) of the statutes is amended to read:
78.20 (4) On the filing of a claim under sub. (3), accompanied by the invoice or a list of purchases, the department shall determine the amount of refund due. The department may make such investigation of the correctness of the facts stated in such claim as it deems necessary. When the department has approved such claim it shall pay reimburse the claimant
the reimbursement herein provided under this section out of the moneys collected under this chapter to be used for carrying out this section. No claim for refund shall be denied or the payment thereof withheld for failure of the invoice or list of purchases to show the amount of the Wisconsin motor vehicle fuel tax on the gasoline as a separate item if the amount of such tax is determinable from the information stated on the invoice or list of purchases.
27,2423
Section 2423
. 78.22 (1) of the statutes is amended to read:
78.22 (1) Floor tax imposed. On the date any motor vehicle fuel tax rate change becomes effective under s. 78.01, a floor tax is hereby imposed upon every person who is in possession of any motor vehicle fuel held for sale or resale and on which the motor vehicle fuel tax already has been imposed. The person shall determine the volume of motor vehicle fuel and shall file with the department by the 15th day of the month in which the new tax rate becomes effective a return, together with any tax due on it, determined in accordance with sub. (2).
