AB100-ASA1-AA8,233,11
22850. Page 1099, line 16: after "(9a)." insert "In this section, "limousine" means
23a passenger automobile that has a capacity of 10 or fewer persons, excluding the
1driver; that has a minimum of 5 seats behind the driver; that is operated for hire on
2an hourly basis under a prearranged contract for the transportation of passengers
3on public roads and highways along a route under the control of the person who hires
4the vehicle and not over a defined regular route; but "limousine" does not include
5taxicabs, hotel or airport shuttles or buses, buses employed solely in transporting
6school children or teachers, vehicles owned and operated without charge or
7remuneration by a business entity for its own purposes, vehicles used in carpools or
8vanpools, public agency vehicles that are not operated as a commercial venture,
9vehicles operated as part of the employment transit assistance program under s.
10106.26, ambulances or any vehicle that is used exclusively in the business of funeral
11directing.".
AB100-ASA1-AA8,233,20
16"(b) Whenever the department of revenue receives a notice from the
17department of natural resources under s. 292.65 (3) (cm) 2., the department of
18revenue shall deposit 50% of the revenue that it collects under this subchapter in the
19fund under s. 25.46 until the total amount deposited in the fund under s. 25.46 equals
20the total amount stated in all notices under s. 292.65 (3) (cm) 2.".
AB100-ASA1-AA8,234,3
178.005
(13b) "Pay" means mail or deliver funds to the department or, if the
2department prescribes another method of payment or another destination, use that
3other method or submit to that other destination.".
AB100-ASA1-AA8,234,107
78.015
(1) Before April 1 the department shall recompute and publish the rate
8for the tax imposed under s. 78.01 (1). The new rate per gallon shall be calculated
9by multiplying the rate in effect at the time of the calculation by
an the amount
10obtained
by multiplying the amount under sub. (2)
by the amount under sub. (3).
AB100-ASA1-AA8,234,2115
78.10
(1) Application. Application for a license to receive motor vehicle fuel
16under s. 78.07 shall be made upon a form prepared and furnished by the department
17and, in the case of a supplier, the form shall be accompanied by a copy of the
18applicant's license under
26 USC 4101. The application shall be subscribed by the
19applicant and shall contain the information that the department reasonably
20requires for the administration of this subchapter. Only a person who holds a valid
21certificate under s. 73.03 (50) may apply for a license under this subsection.
AB100-ASA1-AA8,235,423
78.10
(2) Investigation. The department shall investigate each applicant
24under sub. (1). No license shall be issued if the department deems that the applicant
1does not hold a valid certificate under s. 73.03 (50), the application is not filed in good
2faith, the applicant is not the real party in interest and the license of the real party
3in interest has been revoked for cause, or other reasonable cause for nonissuance
4exists.
AB100-ASA1-AA8,235,86
78.10
(3) Hearing. Before refusing to issue a license, the department shall
7grant the applicant a hearing, of which the applicant shall be given at least 5 days'
8written notice.
AB100-ASA1-AA8,235,1110
78.10
(4) Issue. If the application and the bond under s. 78.11, if that bond is
11required, are approved, the department shall issue a license.".
AB100-ASA1-AA8,235,20
1978.405 Annual adjustment of the tax rate. (1) Before April 1, the
20department annually shall calculate the rate for the tax under s. 78.40 as follows:
AB100-ASA1-AA8,235,2221
(a) Determine the standard number of British thermal units per gallon
22generated by gasoline.
AB100-ASA1-AA8,235,2423
(b) Determine the standard number of British thermal units per gallon
24generated by each kind of alternate fuel that is sold in this state.
AB100-ASA1-AA8,236,2
1(c) For each kind of alternate fuel sold in this state, divide the result under par.
2(b) by the result under par. (a).
AB100-ASA1-AA8,236,53
(d) For each kind of alternate fuel sold in this state, multiply the result under
4par. (c), expressed as a decimal, by the rate for the tax under s. 78.01 as adjusted for
5the current year under s. 78.015.
AB100-ASA1-AA8,236,7
6(2) The rates determined under sub. (1) are effective on the April 1 after they
7are calculated.".
AB100-ASA1-AA8,236,18
1178.47 Alternate fuels license. No person may act as an alternate fuels dealer
12in this state unless the person holds a valid alternate fuels license issued by the
13department
and a valid certificate under s. 73.03 (50). Except for alternate fuel
14which is delivered by an alternate fuels dealer into a fuel supply tank of any motor
15vehicle in this state, no person may use an alternate fuel in this state unless the
16person holds a valid alternate fuel license issued by the department or unless the
17alternate fuel has been delivered by a supplier who is authorized under s. 78.40 (1)
18to report and pay the tax on behalf of the user or retailer.
AB100-ASA1-AA8,236,2420
78.48
(1) Application. Application for an alternate fuels license shall be made
21upon a form prepared and furnished by the department. It shall be subscribed by the
22applicant and shall contain the information that the department reasonably
23requires for the administration of this subchapter. Only a person who holds a valid
24certificate under s. 73.03 (50) may apply for a license under this subsection.
AB100-ASA1-AA8,237,72
78.48
(2) Investigation. The department shall investigate each applicant
3under sub. (1). No license may be issued if the department deems that the applicant
4does not hold a valid certificate under s. 73.03 (50), the application is not filed in good
5faith, the applicant is not the real party in interest and the license of the real party
6in interest has been revoked for cause, or other reasonable cause for nonissuance
7exists.
AB100-ASA1-AA8,237,119
78.48
(3) Hearing. Before refusing to issue a license, the department shall
10grant the applicant a hearing, of which the applicant shall be given at least 5 days'
11written notice.
AB100-ASA1-AA8,237,1513
78.48
(4) Issue. If the application and the bond under sub. (9), if that bond is
14required, are approved, the department shall issue a license in as many copies as the
15licensee has places of business for which an alternate fuels license is required.".
AB100-ASA1-AA8,237,2218
78.49
(1) (b) The department may allow alternate fuels licensees whose tax
19liability is less than $500 per quarter to file on a quarterly basis. Quarterly reports
20shall be
mailed filed on or before the last day of the next month following the end of
21each calendar quarter. The report shall contain the declaration, subscription and
22information specified in par. (a).".
AB100-ASA1-AA8,238,3
178.55
(5m) "Pay" means mail or deliver funds to the department or, if the
2department prescribes another method of payment or another destination, use that
3other method or submit to that other destination.".
AB100-ASA1-AA8,238,11
878.56 General aviation fuel license. No person may act as a general
9aviation fuel dealer in this state unless the person is the holder of a valid general
10aviation fuel license issued to the person by the department
and is the holder of a
11valid certificate under s. 73.03 (50).
AB100-ASA1-AA8,238,1713
78.57
(1) Application. Application for a general aviation fuel license shall be
14made on a form prepared and furnished by the department. It shall be subscribed
15by the applicant and shall contain the information that the department reasonably
16requires for the administration of this chapter. Only a person who holds a valid
17certificate under s. 73.03 (50) may apply for a license under this subsection.
AB100-ASA1-AA8,238,2119
78.57
(2) Investigation. The department shall investigate each applicant
20under sub. (1). No license may be issued if the department determines any of the
21following:
AB100-ASA1-AA8,238,2222
(a) That the application was not filed in good faith.
AB100-ASA1-AA8,238,2423
(b) That the applicant is not the real party in interest and the license of the real
24party in interest has been revoked for cause.
AB100-ASA1-AA8,239,1
1(c) That the applicant does not hold a valid certificate under s. 73.03 (50).
AB100-ASA1-AA8,239,22
(d) That other reasonable cause for nonissuance exists.
AB100-ASA1-AA8,239,64
78.57
(3) Hearing. Before refusing to issue a license, the department shall
5grant the applicant a hearing, of which he or she shall be given at least 5 days'
6advance written notice.
AB100-ASA1-AA8,239,108
78.57
(4) Issue. If the application and the bond under sub. (9), if that bond is
9required, are approved, the department shall issue a license in as many copies as the
10licensee has places of business for which a general aviation fuel license is required.".
AB100-ASA1-AA8,239,1613
78.58
(1) (b) The department may allow a licensee whose tax liability is less
14than or equal to $500 per quarter to file on a quarterly basis. The licensee shall
mail 15file the quarterly report for the next preceding quarter
to the department on or before
16the 20th day of each quarter.".
AB100-ASA1-AA8,240,1522
78.77
(1) No person may transport motor vehicle fuel, general aviation fuel or
23alternate fuels by truck, trailer, semitrailer or other vehicle on any highway in this
24state from a point without this state to a point within this state, from a point within
1this state to a point without this state or for hire, as defined in s. 194.01 (4), unless
2each that person
has a valid certificate under s. 73.03 (50) and is registered with the
3department and unless the registration number furnished by the department for the
4vehicle preceded by the letters W.D.R. is prominently displayed on the vehicle by
5painting the registration number on each side and on the rear of the vehicle in
6characters not less than 5 inches in height with a stroke not less than three-fourths
7inch in width. The registration is valid until it is suspended, revoked for cause or
8canceled. A registration is not transferable to another person or place of business.
9Application for registration shall be upon forms prescribed by the department and
10shall furnish such information concerning the applicant as the department requires.
11The application shall show the name and address of the applicant, a description of
12the truck, trailer, semitrailer or other vehicle, the license number and the state in
13which issued, the name and address of the licensee, the capacity in gallons of the fuel
14tank or tanks, the serial number of the trailer, semitrailer or other vehicle, and the
15serial and motor number of any truck.".
AB100-ASA1-AA8,240,18
1879.095 State aid; computers. (1) Definitions. In this section:
AB100-ASA1-AA8,240,1919
(a) "Department" means the department of revenue.
AB100-ASA1-AA8,240,2120
(b) "Gross tax rate" means the property tax rate without consideration of the
21credits under subch. II.
AB100-ASA1-AA8,240,2322
(c) "Taxing jurisdiction" means a municipality, county, school district or
23technical college district.
AB100-ASA1-AA8,241,4
1(2) Reporting. On or before April 1, 2000, each municipality shall report to the
2department the value of the property under s. 70.11 (39), as determined in the
3municipality's assessment as of January 1, 1999, in each taxing jurisdiction for
4which the municipality assesses property.
AB100-ASA1-AA8,241,8
5(3) Payment. Annually the department of revenue shall certify the amount
6payable to each taxing jurisdiction to the department of administration. Annually,
7on or before the first Monday in May, the department of administration shall pay to
8each taxing jurisdiction an amount determined as follows:
AB100-ASA1-AA8,241,129
(a) Add the amount under sub. (2) for the taxing jurisdiction, as equated to the
10property's full value by the department of revenue, and the full value of the property
11under s. 70.11 (39) in the taxing jurisdiction as determined by the department under
12s. 70.995 in its assessment as of January 1, 1999.
AB100-ASA1-AA8,241,1513
(b) Multiply the amount under par. (a) by the taxing jurisdiction's gross tax rate
14for taxes levied in 1999 and payable in 2000, as calculated by the department of
15revenue.".
