SB77-SSA1,1113,2119
78.66
(4) The department may require any person who keeps records in
20machine-readable form for federal fuel tax purposes to keep those records in the
21same form for purposes of the taxes under this chapter.
SB77-SSA1,1114,223
78.73
(1) (dm)
Presents an exemption certificate under s. 78.01 (2) (e) or 78.40
24(2) (d), or obtains Obtains motor vehicle fuel tax-free under s. 78.01 (2) (f)
, and uses
1the fuel obtained tax-free
on the basis of the certificate in a manner other than the
2manner for which the
certificate was issued fuel was purchased;
SB77-SSA1,1114,114
78.75
(1m) (a) 1. Except as provided under subds. 2. and 2m., a person who uses
5motor vehicle fuel or an alternate fuel upon which has been paid the tax required
6under this chapter, for the purpose of operating a taxicab for the transportation of
7passengers, for the purpose of operating a motorboat exempt from registration as a
8motor vehicle under s. 341.05 (20) on privately owned land or for any purpose other
9than operating a motor vehicle upon the public highways, shall be reimbursed and
10repaid the amount of the tax paid upon making and filing a claim
with the
11department if the claim is for the tax on 100 gallons or more.
SB77-SSA1,1114,1713
78.75
(1m) (a) 2m. A person who uses motor vehicle fuel or an alternate fuel
14upon which has been paid the tax required under this chapter for the purpose of
15operating an all-terrain vehicle, as defined under s. 340.01 (2g), may not be
16reimbursed or repaid the amount of tax paid unless the all-terrain vehicle is
17registered for private use under s. 23.33 (2) (d)
or (2g).
SB77-SSA1,1115,719
78.75
(1m) (a) 3. Claims under subd. 1. shall be made and filed upon forms
20prescribed and furnished by the department. The forms shall indicate that refunds
21are not available for motor vehicle fuel or alternate fuels used for motorboats, except
22motorboats exempt from registration as motor vehicles under s. 341.05 (20) and
23recreational motorboats, or motor vehicle fuel or alternate fuels used for
24snowmobiles and that the estimated snowmobile motor vehicle fuel or alternate fuels
25tax payments are used for snowmobile trails and areas. The forms shall indicate that
1refunds are not available for motor vehicle fuel or alternate fuels used for all-terrain
2vehicles unless the all-terrain vehicle is registered for private use under s. 23.33 (2)
3(d)
or (2g) and shall indicate that estimated all-terrain vehicle motor vehicle fuel or
4alternate fuels tax payments are used for all-terrain vehicle trails and areas. The
5forms shall also indicate that refunds are not available for the tax on less than 100
6gallons. The department shall distribute forms in sufficient quantities to each
7county clerk.
SB77-SSA1, s. 2442
8Section
2442. 78.75 (1m) (a) 3. of the statutes, as affected by 1997 Wisconsin
9Act .... (this act), is repealed and recreated to read:
SB77-SSA1,1115,2210
78.75
(1m) (a) 3. Claims under subd. 1. shall be made and filed. The forms shall
11indicate that refunds are not available for motor vehicle fuel or alternate fuels used
12for motorboats, except motorboats exempt from registration as motor vehicles under
13s. 341.05 (20) and recreational motorboats, or motor vehicle fuel or alternate fuels
14used for snowmobiles and that the estimated snowmobile motor vehicle fuel or
15alternate fuels tax payments are used for snowmobile trails and areas. The forms
16shall indicate that refunds are not available for motor vehicle fuel or alternate fuels
17used for all-terrain vehicles unless the all-terrain vehicle is registered for private
18use under s. 23.33 (2) (d) or (2g) and shall indicate that estimated all-terrain vehicle
19motor vehicle fuel or alternate fuels tax payments are used for all-terrain vehicle
20trails and areas. The forms shall also indicate that refunds are not available for the
21tax on less than 100 gallons. The department shall distribute forms in sufficient
22quantities to each county clerk.
SB77-SSA1,1116,2324
78.75
(1m) (c) The seller, upon request, shall furnish each purchaser with an
25invoice prepared at the time of delivery, and the purchaser shall send that invoice or
1a list of purchases to the department when making a claim for refund. The invoice
2shall contain the following information: date of sale; name and address of seller;
3name of purchaser, which name must be the name of the claimant; number of gallons
4purchased; the type of fuel; the purchase price; and the amount of Wisconsin motor
5vehicle fuel or alternate fuels tax
paid as a separate item. If the purchaser sends
6invoices to the department, the purchaser shall send a separate invoice for each sale
7and delivery, and the invoice shall be legibly written and shall comply with the
8foregoing requirements. If the purchaser sends a list of purchases to the department,
9the purchaser shall retain for 4 years the invoices that are evidence of those
10purchases and allow the department to inspect them. The claim shall state whether
11or not the applicant owns an automobile or truck or any other motor-driven
12machinery or appliance which consumes motor vehicle fuel or an alternate fuel; the
13total number of gallons of motor vehicle fuel or alternate fuel purchased; the number
14of gallons of such motor vehicle fuel or alternate fuel purchased on which refund is
15claimed; a detailed statement of the consumption of such motor vehicle fuel or
16alternate fuel on which a refund is claimed, describing the machinery, equipment or
17appliance in which consumed, giving the serial or manufacturer's number of the
18motor and the approximate number of gallons consumed in each; or if such fuel were
19not consumed in any such machinery, equipment or appliance, then a description of
20the purposes for which the fuel was consumed with the approximate number of
21gallons consumed for each purpose; a statement whether or not deduction has been
22made for motor vehicle fuel or alternate fuels consumed in applicant's automobile or
23truck; and such other information as the department deems necessary.
SB77-SSA1,1117,9
178.75
(1m) (e) On the filing of a claim under par. (a), accompanied by the invoice
2or list of purchases, the department shall determine the amount of refund due. The
3department may make such investigation of the correctness of the facts stated in
4such claim as it deems necessary and may require a claimant to submit records to
5substantiate the claim. When the department has approved such claim, it shall
pay 6reimburse the claimant
the reimbursement herein provided out of the moneys
7collected under this chapter to be used for carrying out this section. No refund shall
8be claimed by or allowed to any person on account of any motor vehicle fuel or
9alternate fuel carried from this state in the ordinary fuel tank of a motor vehicle.
SB77-SSA1,1117,1711
78.78
(3) Any transporter who fails to file timely a report required under this
12section shall pay to the department a late filing fee of $10. A report
that is mailed 13is timely if it is mailed in a properly addressed envelope with 1st class postage, if the
14envelope is postmarked on or before the due date and if the report is received by the
15department
or at the destination that the department prescribes within 5 days after
16the due date.
A report that is not mailed is timely if it is received on or before the
17due date by the department or at the destination that the department prescribes.
SB77-SSA1,1118,719
79.03
(3) (b) 3. "Full valuation" means the full value of all taxable property for
20the preceding year as equalized for state tax purposes, except that for municipalities
21the value of real estate assessed under s. 70.995 is excluded. Value increments under
22s. 66.46 are included for municipalities but excluded for counties.
Environmental
23remediation value increments under s. 66.462 are included for municipalities and
24counties that create the environmental remediation tax incremental district and are
25excluded for units of government that do not create the district. If property that had
1been assessed under s. 70.995 and that has a value exceeding 10% of a municipality's
2value is assessed under s. 70.10, 30% of that property's full value is included in "full
3valuation" for purposes of the shared revenue payments in the year after the
4assessment under s. 70.10, 65% of that property's full value is included in "full
5valuation" for purposes of the shared revenue payments in the year 2 years after the
6assessment under s. 70.10 and 100% of that property's full value is included in "full
7valuation" for purposes of subsequent shared revenue payments.
SB77-SSA1,1118,179
79.03
(3) (b) 4. a. "Local general purpose taxes" means the portion of tax
10increments collected for payment to a municipality under s. 66.46 which is
11attributable to that municipality's own levy,
the portion of environmental
12remediation tax increments collected for payment to a municipality or county under
13s. 66.462 that is attributable to that municipality's or county's own levy, general
14property taxes, excluding taxes for a county handicapped children's education board,
15collected to finance the general purpose government unit, property taxes collected
16for sewage and sanitary districts, mobile home fees, the proceeds of county sales and
17use taxes and municipal and county vehicle registration fees under s. 341.35 (1).
SB77-SSA1, s. 2452b
19Section 2452b. 79.10 (1m) of the statutes is renumbered 79.10 (1m) (a) and
20amended to read:
SB77-SSA1,1118,2521
79.10
(1m) (a) Each municipality shall
furnish notify the department of
22revenue
with of the total amount of credits
claimed by taxpayers under sub. (9) (bm) 23to be paid under sub. (9) (bm) and the total number of parcels of taxable real property
24and personal property accounts in the municipality that are eligible for the credit
25under sub. (5).
SB77-SSA1, s. 2454c
1Section 2454c. 79.10 (5) (a) of the statutes is renumbered 79.10 (5) and
2amended to read:
SB77-SSA1,1119,93
79.10
(5) Lottery credit. Each municipality shall receive, from the
4appropriation under s. 20.835 (3) (q), an amount determined by multiplying the
5school tax rate by the estimated fair market value, not exceeding the value
6determined under sub. (11), of every parcel of taxable
real property
on which a
7principal dwelling is located and every personal property account in the municipality
8and for which a claim for the credit under sub. (9) (bm) is made by the owner of the
9principal dwelling.
SB77-SSA1,1119,1511
79.10
(7m) (b) 1. a. The amount determined under sub. (5) with respect to
12claims filed the number of parcels of taxable real property and personal property
13accounts for which the town, village or city has furnished notice under sub. (1m) by
14March 1 shall be distributed from the appropriation under s. 20.835 (3) (q) by the
15department of administration on the 4th Monday in March.
SB77-SSA1, s. 2457m
17Section 2457m. 79.10 (9) (bm) 1. of the statutes is renumbered 79.10 (9) (bm)
18and amended to read:
SB77-SSA1,1119,2519
79.10
(9) (bm)
Lottery credit. Except as provided in ss. 79.175 and 79.18, every
20owner of
a principal dwelling on taxable personal property or a parcel of taxable
real 21property is entitled to receive a lottery credit in an amount determined by
22multiplying the estimated fair market value
of the personal property or of the parcel
23of property, not exceeding the value determined under sub. (11), by the school tax
24rate.
The owner shall receive the credit if he or she claims the credit in the manner
25provided under sub. (10) (a).
SB77-SSA1,1120,52
79.10
(9) (c)
Credits shown on tax bill. The lottery credit under par. (bm) shall
3reduce the property taxes otherwise payable
for those taxpayers who are eligible to
4receive that credit and who furnish the information required under sub. (10) (a), and
5the credit under par. (b) shall reduce the property taxes otherwise payable.
SB77-SSA1, s. 2459g
6Section 2459g. 79.10 (10) (title) and (a) to (d) of the statutes are repealed.
SB77-SSA1, s. 2459r
7Section 2459r. 79.10 (10) (e) of the statutes is renumbered 79.10 (1m) (b) and
8amended to read:
SB77-SSA1,1120,119
79.10
(1m) (b) Counties and
any city authorized to act under s. 74.87 10municipalities shall submit to the department of revenue all data related to the
11lottery credit and requested by the department of revenue.
SB77-SSA1,1120,1613
79.10
(11) (a)
For property taxes levied in 1991, the lottery credit estimated fair
14market value is $8,200. For property taxes levied in 1992, the lottery credit
15estimated fair market value is $9,150. For property taxes levied in
1993 1997 and
16thereafter, the estimated fair market value shall be determined under par. (b).
SB77-SSA1,1121,418
79.10
(11) (b) Before October 16, the department of administration shall
19determine the total funds available for distribution under the lottery credit in the
20following year and shall inform the joint committee on finance of that total. Total
21funds available for distribution shall be all existing and projected lottery proceeds
22and interest for the fiscal year of the distribution, less the amount estimated to be
23expended under ss. 20.455 (2) (r), 20.566 (2) (r) and 20.835 (2) (q)
and (3) (r) and less
24the required reserve under s. 20.003 (5). The joint committee on finance may revise
25the total amount to be distributed if it does so at a meeting that takes place before
1November 1. If the joint committee on finance does not schedule a meeting to take
2place before November 1, the total determined by the department of administration
3shall be the total amount estimated to be distributed under the lottery credit in the
4following year.
SB77-SSA1,1121,96
79.11
(2) Except as provided in s. 79.10 (10) (d), the The payment of the
7difference between the total tax which is due on any property less the amount of the
8tax credits applicable to such property authorized by this subchapter shall be
9considered payment in full of the property taxes due thereon in that year.
SB77-SSA1,1121,2311
83.015
(2) (b) In any county with a highway commissioner appointed under s.
1283.01 (1) (b) or (c), the county highway committee shall be only a policy-making body
13determining the broad outlines and principles governing administration and the
14county highway commissioner shall have the administrative powers and duties
15prescribed for the county highway committee under par. (a), sub. (3) (a) and ss.
1627.065 (4) (b) and (13), 32.05 (1) (a), 81.38 (1), (3) and (4), 83.01 (6), 83.013, 83.018,
1783.025 (1) and (3), 83.026, 83.035, 83.04, 83.05 (1), 83.07 to 83.09, 83.12, 83.14 (6),
1883.17, 83.18, 83.42 (3) and (4), 84.01 (5), 84.06 (3), 84.07 (1) and (2), 84.09 (1), (3) (a)
19to (c) and (4), 84.10
(1), 86.04 (1) and (2), 86.07 (2), 86.19 (3),
86.312 (2) (a), 86.34 (1),
20114.33 (5), 349.07 (2), 349.11 (4) and (10) and 349.15 (2). No statutory power, duty
21or function specified elsewhere for the county highway commissioner may be deemed
22impliedly repealed for the sole reason that reference to it has been omitted in this
23paragraph.
SB77-SSA1,1122,3
184.01
(28) Transportation administrative facilities. The department may
2acquire, construct, develop, enlarge or improve administrative or operating facilities
3for its use under s. 13.48 (10)
or 84.01 (30).
SB77-SSA1,1122,185
84.01
(30) Build-operate-lease or transfer agreements. The department
6may enter into build-operate-lease or transfer agreements with private entities for
7the construction of transportation projects, including any projects to be financed
8under s. 84.59 for transportation administrative facilities under s. 84.01 (28) and, for
9projects that are not purchased by the state upon their completion, for the
10maintenance and operation of such projects. A project under this subsection may be
11constructed on state-owned land. An agreement under this subsection may not be
12entered into unless the department determines that the agreement advances the
13public interest, and the private entity has prior experience in design, construction,
14site development and environmental impact analysis and, for a project that is not
15expected to be purchased by the state upon its completion, has the capability of
16maintaining and operating the facility upon completion of the project. The following
17provisions shall be contained in any build-operate-lease or transfer agreement
18under this subsection:
SB77-SSA1,1122,2219
(a) A provision specifying that title is held by the private entity until title is
20transferred to the department pursuant to a lease with option to purchase at fair
21market value or purchase at fair market value of the constructed project upon its
22completion.
SB77-SSA1,1123,223
(b) If the agreement contains a lease that provides for payments to be made by
24the state from moneys that have not been appropriated at the time that the
1agreement is entered into, a provision containing the statement required under s.
216.75 (3).
SB77-SSA1,1123,63
(c) A provision specifying that the project shall be constructed in accordance
4with requirements and specifications approved by the department of administration
5or, if the project is not a transportation administrative facility, approved by the
6department of transportation.
SB77-SSA1,1123,97
(d) A provision permitting inspection by agents of the department of
8transportation until title transfers as provided under par. (a) or by agents of the
9department of administration during construction.
SB77-SSA1,1123,1210
(e) If applicable, a provision specifying that any operation and maintenance
11under the agreement by the private entity shall be conducted in accordance with
12requirements and specifications approved by the department.
SB77-SSA1,1123,1313
(f) A provision establishing a mechanism for the resolution of disputes.
SB77-SSA1,1123,1715
84.013
(3) (ab) STH 11 extending approximately 7.6 miles from west of
16Burlington to STH 36/83 east of Burlington, designated as the Burlington bypass, in
17Walworth and Racine counties.
SB77-SSA1,1123,2119
84.013
(3) (ac) USH 12 extending approximately 11.6 miles from the junction
20of USH 12 and I 90/94 to approximately 0.75 miles south of Ski Hi Road in Sauk
21County.
SB77-SSA1,1123,2423
84.013
(3) (ae) USH 53 extending approximately 6.2 miles between I 90 and
24USH 14/61 near 7th Street in La Crosse, La Crosse County.
SB77-SSA1,1124,2
184.013
(3) (ag) STH 57 extending approximately 17.3 miles from the junction
2of STH 57 with CTH "A" to STH 42 in Kewaunee and Door counties.
SB77-SSA1,1124,54
84.013
(3) (ai) USH 141 extending approximately 15.4 miles between Lemere
5Road and 6th Road in Oconto and Marinette counties.
SB77-SSA1,1124,97
84.013
(3) (ak) USH 151 extending approximately 18 miles between the
8junction of USH 151 and CTH "HH" south of Dickeyville to west of Belmont in Grant
9and Lafayette counties.
SB77-SSA1,1124,1911
84.03
(2) Appropriation adjustments. (a) In the 1997-98 fiscal year and in
12each fiscal year thereafter, the department shall submit to the joint committee on
13finance for review and approval a plan identifying how the department proposes to
14adjust its appropriations for the applicable fiscal year to reflect the actual levels of
15federal aid for this state for that fiscal year under the federal Intermodal Surface
16Transportation Efficiency Act of 1991, as amended, or a substantially similar
17subsequent federal legislative act establishing levels of federal aid for this state. The
18plan shall be submitted not later than December 1, or 30 days after the applicable
19federal legislation for that fiscal year has been enacted, whichever is later.
SB77-SSA1,1124,2120
(b) The appropriation adjustments in a plan submitted under par. (a) may not
21be implemented as proposed without the approval of the joint committee on finance.
SB77-SSA1, s. 2471g
22Section 2471g. 84.076 (5) of the statutes is renumbered 84.076 (5) (intro.) and
23amended to read:
SB77-SSA1,1124,2524
84.076
(5) Sunset. (intro.) This section does not apply after
the later of the
25following:
SB77-SSA1,1125,1
1(a) September 30, 1997.
SB77-SSA1,1125,63
84.076
(5) (b) The date on which federal law does not require, as a condition
4of using federal funds, that this state establish goals for the participation of
5disadvantaged businesses or the employment of disadvantaged individuals in
6projects using federal funds.
SB77-SSA1,1126,28
84.09
(5) Subject to the approval of the governor, the department may sell at
9public or private sale property of whatever nature owned by the state and under the
10jurisdiction of the department when the department determines that the property
11is no longer necessary for the state's use for highway purposes and, if real property,
12the real property is not the subject of a petition under s. 16.375 (2). The department
13shall present to the governor a full and complete report of the property to be sold, the
14reason for the sale, and the minimum price for which the same should be sold,
15together with an application for the governor's approval of the sale. The governor
16shall thereupon make such investigation as he or she may deem necessary and
17approve or disapprove the application. Upon such approval and receipt of the full
18purchase price, the department shall by appropriate deed or other instrument
19transfer the property to the purchaser. The approval of the governor is not required
20for public or private sale of property having a fair market value at the time of sale
21of not more than $3,000
or, for the transfer of surplus state real property to the
22department of administration under s. 16.375
or for the transfer of surplus state
23personal property to the department of tourism under sub. (5s). The funds derived
24from sales under this subsection shall be deposited in the transportation fund, and
1the expense incurred by the department in connection with the sale shall be paid
2from such fund.
SB77-SSA1,1126,94
84.09
(5s) In lieu of the sale or conveyance of personal property under sub. (5),
5the department of transportation may, upon the request of the department of
6tourism, transfer to the department of tourism, at no cost, personal property that is
7owned by the state and under the jurisdiction of the department of transportation
8and that the department of transportation has determined is no longer necessary for
9the state's use for highway purposes.
SB77-SSA1, s. 2473e
10Section 2473e. 84.10 of the statutes is renumbered 84.10 (1) and amended to
11read:
SB77-SSA1,1127,212
84.10
(1) The amounts allocated under s. 20.395 (3) (cq) and (eq) for the
13purposes described in this
section subsection shall be expended by the department
14for the maintenance and operation of bridges not on the state trunk highway system
15which were constructed, reconstructed, or purchased under s. 84.11 before August
169, 1989, and under s. 84.12 and free bridges located in connecting highways in 4th
17class cities, and towns, which have a length, not including approaches, of 300 feet or
18more, or a swing or lift span. Except as provided in a jurisdictional transfer
19agreement under s. 84.16, all matters relating to the maintenance and operation of
20such bridges shall be under the control of the department. Maintenance and
21operation shall not include the roadway lighting system and shall not include snow
22and ice removal and control for bridges located on connecting highways. The
23department may arrange with any county highway committee or with any city,
24village or town for the operation or maintenance or both of any such bridge; and any
1county highway committee, city, village or town may enter into such arrangement.
2This subsection does not apply to sub. (2).
SB77-SSA1,1127,94
84.10
(2) The joint committee on finance may transfer moneys to s. 20.395 (3)
5(cq) from any other segregated revenue appropriations of the department for state
6operations from the transportation fund, upon request of the department, for the
7purpose of supplementing moneys allocated under s. 20.395 (3) (cq) for the
8rehabilitation of a local bridge for which improvement is a state responsibility and
9which has been posted with a weight limitation as provided in s. 349.16 (2).
SB77-SSA1,1128,211
84.28
(1) Moneys from the appropriation under s. 20.370
(1) (mr) (7) (mc) may
12be expended for the renovation, marking and maintenance of a town or county
13highway located within the boundaries of any state park, state forest or other
14property under the jurisdiction of the department of natural resources. Moneys from
15the appropriation under s. 20.370
(1) (mr) (7) (mc) may be expended for the
16renovation, marking and maintenance of a town or county highway located in the
17lower Wisconsin state riverway as defined in s. 30.40 (15). Outside the lower
18Wisconsin state riverway as defined in s. 30.40 (15), or outside the boundaries of
19these parks, forests or property, moneys from the appropriation under s. 20.370
(1)
20(mr) (7) (mc) may be expended for the renovation, marking and maintenance of roads
21which the department of natural resources certifies are utilized by a substantial
22number of visitors to state parks, state forests or other property under the
23jurisdiction of the department of natural resources. The department of natural
24resources shall authorize expenditures under this subsection. The department of
1natural resources shall rank projects eligible for assistance under a priority system
2and funding may be restricted to those projects with highest priority.
SB77-SSA1,1128,104
84.30
(3) (j) 1. Signs erected by the Crime Stoppers, the nationwide
5organization affiliated with local police departments, on or before the effective date
6of this subdivision .... [revisor inserts date], without regard to whether the
7department has issued a license for the sign. The department may not remove a sign
8authorized under this paragraph unless the sign does not conform to federal
9requirements. The requirements under s. 86.19 do not apply to signs described in
10this subdivision.
SB77-SSA1,1128,1411
2. Notwithstanding subd. 1., whenever a sign authorized under this paragraph
12requires replacement due to damage or deterioration, the department shall require
13the sign to be licensed under sub. (10) and to meet all of the requirements of this
14section and s. 86.19.
SB77-SSA1,1128,2416
84.59
(6) Revenue obligations may be contracted by the building commission
17when it reasonably appears to the building commission that all obligations incurred
18under this section can be fully paid from moneys received or anticipated and pledged
19to be received on a timely basis. Revenue obligations issued under this section shall
20not exceed
$1,123,638,100 $1,327,858,100 in principal amount, excluding
21obligations issued to refund outstanding revenue obligations. Not more than
22$1,041,341,000 $1,237,779,900 of the
$1,083,638,100 $1,327,858,100 may be used
23for transportation facilities under s. 84.01 (28) and major highway projects under ss.
2484.06 and 84.09.