SB77-SSA1,1075,1612
73.01
(5) (a) Any person who is aggrieved by a determination of the state board
13of assessors under s. 70.995 (8) or by the department of revenue under s. 70.11 (21)
14or who has filed a petition for redetermination with the department of revenue and
15who is aggrieved by the redetermination of the department may, within 60 days of
16the determination of the state board of assessors or of the department or, in all other
17cases, within 60 days after the redetermination but not thereafter, file with the clerk
18of the commission a petition for review of the action of the department and the
19number of copies of the petition required by rule adopted by the commission. If a
20municipality appeals, its appeal shall set forth that the appeal has been authorized
21by an order or resolution of its governing body and the appeal shall be verified by a
22member of that governing body as pleadings in courts of record are verified. The clerk
23of the commission shall transmit one copy to the department of revenue and to each
24party. In the case of appeals from manufacturing property assessments, the person
25assessed shall be a party to a proceeding initiated by a municipality. At the time of
1filing the petition, the petitioner shall pay to the commission a $5 filing fee for
2appeals under subch. VIII of chapter 71 and a $25 filing fee for all other appeals. The
3commission shall deposit the fee in the general fund. Within 30 days after such
4transmission the department, except for petitions objecting to manufacturing
5property assessments, shall file with the clerk of the commission an original and the
6number of copies of an answer to the petition required by rule adopted by the
7commission and shall serve one copy on the petitioner or the petitioner's attorney or
8agent. Within 30 days after service of the answer, the petitioner may file and serve
9a reply in the same manner as the petition is filed. Any person entitled to be heard
10by the commission under s. 76.38 (12) (a), 1993 stats., or s. 76.39 (4) (c), 76.48 or 76.91
11may file a petition with the commission within the time and in the manner provided
12for the filing of petitions in income or franchise tax cases. Such papers may be served
13as a circuit court summons is served or by certified mail. For the purposes of this
14subsection, a petition for review is considered timely filed if mailed by certified mail
15in a properly addressed envelope, with postage duly prepaid, which envelope is
16postmarked before midnight of the last day for filing.
SB77-SSA1,1077,1418
73.03
(2a) To prepare, have published and distribute to each
county having a
19county property tax assessor
system under s. 70.99 and to each town, city and village
20in the state for the use of assessors, assessment personnel and the public detailed 21and to others who so request assessment
manuals, except that if an assessor is hired
22by more than one county, town, city or village the department shall provide that
23assessor with only one cost component of the manual rather than providing the cost
24component of the manual to each county, town, city or village that hires that assessor 25manuals. The manual shall be produced on CD-ROM if the department of revenue
1determines that there is sufficient demand for that format. The manual shall discuss
2and illustrate accepted assessment methods, techniques and practices with a view
3to more nearly uniform and more consistent assessments of property at the local
4level. The manual shall be amended by the department from time to time to reflect
5advances in the science of assessment, court decisions concerning assessment
6practices, costs, and statistical and other information deemed valuable to local
7assessors by the department. The manual shall incorporate standards for the
8assessment of all types of renewable energy resource systems used in this state as
9soon as such systems are used in sufficient numbers and sufficient data exists to
10allow the formulation of valid guidelines. The manual shall incorporate standards,
11which the department of revenue and the state historical society of Wisconsin shall
12develop, for the assessment of nonhistoric property in historic districts and for the
13assessment of historic property, including but not limited to property that is being
14preserved or restored; property that is subject to a protective easement, covenant or
15other restriction for historic preservation purposes; property that is listed in the
16national register of historic places in Wisconsin or in this state's register of historic
17places and property that is designated as a historic landmark and is subject to
18restrictions imposed by a municipality or by a landmarks commission. The manual
19shall incorporate general guidelines about ways to determine whether property is
20taxable in part under s. 70.11 (8) and examples of the ways that s. 70.11 (8) applies
21in specific situations. The manual shall state that assessors are required to comply
22with s. 70.32 (1g) and shall suggest procedures for doing so. The manual or a
23supplement to it shall specify per acre value guidelines for each municipality for
24various categories of agricultural land based on the income that could be generated
25from its estimated rental for agricultural use, as defined by rule, and capitalization
1rates established by rule. The manual shall include guidelines for classifying land
2as agricultural land, as defined in s. 70.32 (2) (c) 1. and guidelines for distinguishing
3between land and improvements to land. The cost of the development, preparation,
4publication and distribution of the manual and of revisions and amendments to it
5shall be borne by the
assessment districts assessors and requesters at an individual
6volume cost or a subscription cost as determined by the department. All receipts
7shall be credited to the appropriation under s. 20.566 (2) (hi).
The department shall,
8on the 4th Monday in August, certify past-due accounts and include them in the next
9apportionment of state special charges to counties and municipalities under s. 70.60.
10If the department provides an assessment manual to an assessor who is hired by
11more than one unit of government, those units of government shall each pay an equal
12share of the cost of that manual. The department may provide free assessment
13manuals to other state agencies or exchange them at no cost with agencies of other
14states or of the federal government for similar information or publications.
SB77-SSA1,1077,1916
73.03
(30) To analyze the data provided under sub. (29), after consultation with
17the department of
education public instruction and the legislative fiscal bureau, and
18to notify the presiding officers of the houses of the legislature and the cochairpersons
19of the joint committee on finance of the results of the analysis.
SB77-SSA1,1078,321
73.03
(35) To deny a portion of a credit claimed under s. 71.07 (2dd), (2de), (2di),
22(2dj), (2dL), (2dr)
or, (2ds)
or (2dx), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds)
, (1dx) 23or (4) (am) or 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds)
, (1dx) or (4) (am) if granting
24the full amount claimed would violate the requirement under s.
560.75 (9) or 560.797
25(4) (e) or would bring the total of the credits granted to that claimant under s.
560.75
1(9) or 560.797 (4) (e), or the total of the credits granted to that claimant under all of
2those subsections, over the limit for that claimant under s. 560.768, 560.795 (2) (b)
3or 560.797 (5) (b).
SB77-SSA1,1078,105
73.03
(46) In each school year, to determine and certify to the
secretary of
6education state superintendent of public instruction the rate for determining the
7secondary ceiling cost per member under s. 121.07 (6) (d). The rate for any school year
8is the average percentage change in the consumer price index for all urban
9consumers, U.S. city average, for the calendar year ending on the 2nd preceding
10December 31, as computed by the federal department of labor.
SB77-SSA1,1078,2212
73.03
(50) With the approval of the joint committee on finance, to establish fees
13for obtaining a business tax registration certificate, which is valid for 2 years, and
14for renewing that certificate and shall issue and renew those certificates if the person
15who wishes to obtain or renew a certificate applies on a form that the department
16prescribes; sets forth the name under which the applicant intends to operate, the
17location of the applicant's place of operations and the other information that the
18department requires; and, in the case of a sole proprietor, signs the form or, in the
19case of other persons, has an individual who is authorized to act on behalf of the
20person sign the form
, or, in the case of a single-owner entity that is disregarded as
21a separate entity under section 7701 of the Internal Revenue Code, the person is the
22owner.
SB77-SSA1,1079,224
73.03
(53) To enter into agreements with direct marketers about the collection
25of state and local sales taxes and use taxes. The department of revenue may not
1implement any agreement under this subsection if the agreement does not conform
2to the law of this state.
SB77-SSA1, s. 2365
3Section
2365. 73.0305 of the statutes is repealed and recreated to read:
SB77-SSA1,1079,10
473.0305 Revenue limits calculations. The department of revenue shall
5annually determine and certify to the state superintendent of public instruction, no
6later than the 4th Monday in June, the allowable rate of increase for the limit
7imposed under subch. VII of ch. 121. For that limit, the allowable rate of increase
8is the percentage change in the consumer price index for all urban consumers, U.S.
9city average, between the preceding March 31 and the 2nd preceding March 31, as
10computed by the federal department of labor.
SB77-SSA1,1079,1714
74.11
(13) Payment by credit card. A municipality or county may accept
15payment by credit card of the amounts due under this section. A municipality or
16county that allows such payment may impose a surcharge to recover the costs that
17it owes to credit card companies.
SB77-SSA1,1079,2219
74.12
(13) Payment by credit card. A municipality or county may accept
20payment by credit card of the amounts due under this section. A municipality or
21county that allows such payment may impose a surcharge to recover the amounts
22that it owes to credit card companies.
SB77-SSA1,1080,3
174.87
(9) Payment by credit card. A city may accept payment by credit card
2of the amounts due under this section. A city that allows such payment may impose
3a surcharge to recover the amounts that it owes to credit card companies.
SB77-SSA1,1080,6
575.105 Cancellation of delinquent real property taxes on property
6contaminated by hazardous substances. (1) Definitions. In this section:
SB77-SSA1,1080,77
(a) "Department" means the department of natural resources.
SB77-SSA1,1080,88
(b) "Discharge" has the meaning given in s. 292.01 (3).
SB77-SSA1,1080,99
(c) "Hazardous substance" has the meaning given in s. 292.01 (5).
SB77-SSA1,1080,14
10(2) Cancellation authorized. At any time before the recording of a tax deed
11based on a tax certificate issued on property for nonpayment of taxes, the governing
12body of a county may cancel all or a portion of the unpaid real property taxes for
13which a tax certificate has been issued plus interest and penalties on those taxes on
14the property if all of the following apply:
SB77-SSA1,1080,1515
(a) The property is contaminated by a hazardous substance.
SB77-SSA1,1080,1716
(b) An environmental investigation of the property has been conducted that is
17approved by the department.
SB77-SSA1,1080,2118
(c) The owner of the property or another person agrees to clean up the property
19by restoring the environment to the extent practicable and minimizing the harmful
20effects from a discharge of a hazardous substance in accordance with rules that the
21department promulgates.
SB77-SSA1,1080,2422
(d) The owner of the property or another person agrees to obtain a certificate
23of completion from the department indicating that the requirements of par. (c) have
24been satisfied.
SB77-SSA1,1081,3
1(e) The owner of the property agrees to maintain and monitor the property as
2required under rules that the department promulgates and under any contract
3entered into under those rules.
SB77-SSA1,1081,8
4(3) Administration. Upon the cancellation of all or a portion of real property
5taxes under sub. (2), the county treasurer shall execute and provide to the owner of
6the property a statement identifying the property for which taxes have been
7cancelled and shall enter on the tax certificate the date upon which the taxes were
8cancelled and the amount of taxes cancelled.
SB77-SSA1,1081,11
9(4) Certain cities authorized. A city authorized to proceed under s. 74.87 may
10act under this section with respect to unpaid real property taxes for which it has
11settled with other taxing jurisdictions.
SB77-SSA1,1082,313
76.13
(2) Every tax roll upon completion shall be delivered to the state
14treasurer and a copy of the tax roll filed with the secretary of administration. The
15department shall notify, by certified mail, all companies listed on the tax roll of the
16amount of tax due, which shall be paid to the department. The payment dates
17provided for in sub. (2a) shall apply. The payment of one-fourth of the tax of any
18company may, if the company has brought an action in the Dane county circuit court
19under s. 76.08, be made without delinquent interest as provided in s. 76.14 any time
20prior to the date upon which the appeal becomes final, but any part of the tax
21ultimately required to be paid shall bear interest from the original due date to the
22date the appeal became final at the rate of 12% per year and at 1.5% per month
23thereafter until paid. The taxes extended against any company after the same
24become due, with interest, shall be a lien upon all the property of the company prior
25to all other liens, claims and demands whatsoever, except as provided in ss. 292.31
1(8) (i)
, 292.41 (6) (d) and 292.81, which lien may be enforced in an action in the name
2of the state in any court of competent jurisdiction against the property of the
3company within the state as an entirety.
SB77-SSA1,1082,135
76.22
(1) The taxes levied upon and extended against the property of any
6company defined in s. 76.02, after the same become due, with interest thereon, shall
7become a lien upon the property of such company within the state prior to all other
8liens, debts, claims or demands whatsoever, except as provided in ss. 292.31 (8) (i)
,
9292.41 (6) (d) and 292.81, which lien may be enforced in an action in the name of the
10state in any state court of competent jurisdiction against such company and against
11the property of such company within the state. The place of the trial shall not be
12changed from the county in which any such action is commenced, except upon
13consent of parties.
SB77-SSA1,1082,2215
76.39
(5) Delinquent taxes, penalties, interest and late filing fees shall be a lien
16upon the property of any railroad company or car line company prior to all other liens,
17claims and demands, except as provided in ss. 292.31 (8) (i)
, 292.41 (6) (d) and 292.81,
18which lien may be enforced in any action in the name of the state in any court of
19competent jurisdiction. All provisions of law for enforcing payment of delinquent
20income or franchise taxes under ch. 71 or enforcing payment of delinquent taxes
21based on the value of property under this chapter shall be available to collection of
22taxes on gross receipts in this state levied under this section.
SB77-SSA1, s. 2378
24Section
2378. 76.90 (2) of the statutes is repealed and recreated to read:
SB77-SSA1,1083,2
176.90
(2) "Commercial mobile service" has the meaning given in
47 USC 332 2(d).
SB77-SSA1, s. 2379b
3Section 2379b. 76.91 (intro.) of the statutes is renumbered 76.91 (1) (intro.)
4and amended to read:
SB77-SSA1,1083,125
76.91
(1) (intro.) For 1999 and 2000, there is imposed on each
cellular mobile
6radio telecommunications utility person that is licensed by the federal
7communications commission to provide commercial mobile service and on each
8person that, on June 6, 1996, provides basic local exchange service a transitional
9adjustment fee. Taxpayers shall pay the tax during May 1998, November 1998, May
101999, November 1999 and May 2000. For each month that a fee is due under this
11subchapter, the taxpayer shall pay to the department an amount calculated as
12follows:
SB77-SSA1, s. 2379d
14Section 2379d. 76.91 (2) of the statutes is renumbered 76.91 (1) (b) and
15amended to read:
SB77-SSA1,1083,1716
76.91
(1) (b) Subtract from the amount under
sub. (1) par. (a) the taxpayer's
17payment during that month of the tax under subch. IV.
SB77-SSA1,1083,2319
76.91
(2) If a person that is licensed by the federal communications commission
20to provide commercial mobile service in this state is a telephone company under s.
2176.02 (9u), 1993 stats., on June 6, 1996, the calculation of the fee under this
22subchapter is limited to that person's activities as a provider of commercial mobile
23service in this state.
SB77-SSA1,1084,12
1CHAPTER 77
2
TAXATION OF FOREST CROPLANDS;
3
REAL ESTATE TRANSFER FEES; SALES
4
AND USE TAXES; COUNTY AND
5
SPECIAL DISTRICT SALES AND USE
6
TAXES; MANAGED FOREST LAND;
7
TEMPORARY RECYCLING SURCHARGE;
8
LOCAL FOOD AND BEVERAGE TAX;
9
LOCAL RENTAL CAR TAX
; premier
10
resort area taxes; STATE RENTAL
11
VEHICLE fee; dry cleaning fees;
12
tax on adult entertainment
SB77-SSA1,1085,614
77.51
(2) "Contractors" and "subcontractors" are the consumers of tangible
15personal property used by them in real property construction activities and the sales
16and use tax applies to the sale of tangible personal property to them.
In this
17subsection, "real property construction activities" include the fabrication of modular
18units designed and fabricated for a specific prefabricated building to be affixed to
19land at a particular location designated by the purchaser before the fabrication of the
20modules if the modular units will have a realty function and will become a permanent
21accession to the realty. A contractor engaged primarily in real property construction
22activities may use resale certificates only with respect to purchases of property which
23the contractor has sound reason to believe the contractor will sell to customers for
24whom the contractor will not perform real property construction activities involving
25the use of such property.
In this subsection, "real property construction activities"
1means activities that occur at a site where tangible personal property that is applied
2or adapted to the use or purpose to which real property is devoted is affixed to that
3real property, if the intent of the person who affixes that property is to make a
4permanent accession to the real property. In this subsection, "real property
5construction activities" do not include affixing to real property tangible personal
6property that remains tangible personal property after it is affixed.
SB77-SSA1,1085,118
77.51
(3r) "File" means mail or deliver a document that the department
9prescribes to the department or, if the department prescribes another method of
10submitting or another destination, use that other method or submit to that other
11destination.
SB77-SSA1,1085,1713
77.51
(4) (b) 3. In all transactions
, except those to which subd. 7. applies, in
14which an article of tangible personal property is traded toward the purchase of an
15article of greater value, the gross receipts shall be only that portion of the purchase
16price represented by the difference between the full purchase price of the article of
17greater value and the amount allowed for the article traded.
SB77-SSA1,1085,2419
77.51
(4) (b) 7. For the sale of a manufactured building, as defined in s. 101.71
20(6); at the retailer's option, except that after a retailer chooses an option, the retailer
21may not use the other option for other sales without the department's written
22approval; either 35% of the gross receipts or an amount equal to the gross receipts
23minus the cost of the materials that become an ingredient or component part of the
24building.
SB77-SSA1,1086,8
177.51
(10) "Person" includes any natural person, firm, partnership, limited
2liability company, joint venture, joint stock company, association, public or private
3corporation, the United States, the state of Wisconsin, including any unit or division
4thereof, any county, city, village, town, municipal utility, municipal power district or
5other governmental unit, cooperative, estate, trust, receiver, executor,
6administrator, any other fiduciary, and any representative appointed by order of any
7court or otherwise acting on behalf of others.
"Person" also includes the owner of a
8single-owner entity that is disregarded as a separate entity under ch. 71.
SB77-SSA1,1086,1410
77.51
(15) (b) 4. In all transactions
, except those to which subd. 6. applies, in
11which an article of tangible personal property is traded toward the purchase of an
12article of greater value, the sales price shall be only that portion of the purchase price
13represented by the difference between the full purchase price of the article of greater
14value and the amount allowed for the article traded.
SB77-SSA1,1086,2016
77.51
(15) (b) 6. For the sale of a manufactured building, as defined in s. 101.71
17(6); at the retailer's option, except that after a retailer chooses an option, the retailer
18may not use the other option for other sales without the department's written
19approval; either 35% of the sales price or an amount equal to the sales price minus
20the cost of the materials that become an ingredient or component part of the building.
SB77-SSA1,1086,2322
77.51
(17r) "Sign" means write one's signature or, if the department prescribes
23another method of authenticating, use that other method.
SB77-SSA1, s. 2386g
24Section 2386g. 77.51 (18) (intro.) of the statutes is renumbered 77.51 (18) and
25amended to read:
SB77-SSA1,1087,3
177.51
(18) "Storage" includes any keeping or retention in this state of tangible
2personal property purchased from a retailer for any purpose except
the following: 3sale in the regular course of business.
SB77-SSA1,1087,116
77.51
(22) (a) "Use" includes the exercise of any right or power over tangible
7personal property or taxable services incident to the ownership, possession or
8enjoyment of the property or services, or the results produced by the services,
9including installation or affixation to real property and including the possession of,
10or the exercise of any right or power over tangible personal property by a lessee under
11a lease, except that "use" does not include the activities under sub. (18)
(a) and (b).
SB77-SSA1,1087,1713
77.52
(2) (a) 5. The sale of telecommunications services that
either originate
14or terminate in this state
; except services that are obtained by means of a toll-free
15number, that originate outside this state and that terminate in this state; and are
16charged to a service address in this state, regardless of the location where that charge
17is billed or paid.
SB77-SSA1,1087,2319
77.52
(2) (a) 5m. The sale of services that consist of recording
20telecommunications messages and transmitting them to the purchaser of the service
21or at that purchaser's direction, but not including those services if they are merely
22an incidental, as defined in s. 77.51 (5), element of another service that is sold to that
23purchaser and is not taxable under this subchapter.
SB77-SSA1,1088,3
177.52
(17m) (a) A person who holds a valid certificate issued under s. 73.03 (50)
2may apply for a direct pay permit by
submitting to the department filing a completed
3form that the department prescribes.
SB77-SSA1,1088,225
77.53
(1m) (a) If the motor vehicle is assigned to and used by an employe of the
6dealer for whom the dealer is required to withhold amounts for federal income tax
7purposes
or by a person who both has an ownership interest in the dealership and
8actively participates in the day-to-day operation of the dealership, $96 per month
9for each motor vehicle registration plate held by the dealer, except that beginning in
101997 the department shall annually, as of January 1, adjust the dollar amount under
11this paragraph, rounded to the nearest whole dollar, to reflect the annual percentage
12change in the U.S. consumer price index for all urban consumers, U.S. city average,
13as determined by the U.S. department of labor, for the 12 months ending on June 30
14of the year before the change.
In this paragraph, "actively participates" means
15performs services for the motor vehicle dealership; including selling, accounting,
16managing and consulting; for more than 500 hours in a taxable year for which the
17person receives compensation, and "actively participates" does not include services
18performed only in the capacity of an investor; including studying and reviewing
19financial statements or reports on the operation of the business, preparing or
20compiling summaries or analyses of the finances of the business for the investor's
21own use or monitoring the finances or operations of the activity in a nonmanagerial
22capacity.
SB77-SSA1, s. 2393
23Section
2393. 77.54 (3m) of the statutes is repealed and recreated to read:
SB77-SSA1,1089,224
77.54
(3m) The gross receipts from the sale of and the storage, use or other
25consumption of the following items if they are used exclusively by the purchaser or
1user in the business of farming; including dairy farming, agriculture, horticulture,
2floriculture and custom farming services:
SB77-SSA1,1089,33
(a) Seeds for planting.