AB100-engrossed,1213,2119
(e) The owner of the property agrees to maintain and monitor the property as
20required under rules that the department promulgates and under any contract
21entered into under those rules.
AB100-engrossed,1214,2
22(3) Administration. Upon the cancellation of all or a portion of real property
23taxes under sub. (2), the county treasurer shall execute and provide to the owner of
24the property a statement identifying the property for which taxes have been
1cancelled and shall enter on the tax certificate the date upon which the taxes were
2cancelled and the amount of taxes cancelled.
AB100-engrossed,1214,5
3(4) Certain cities authorized. A city authorized to proceed under s. 74.87 may
4act under this section with respect to unpaid real property taxes for which it has
5settled with other taxing jurisdictions.
AB100-engrossed,1214,117
76.03
(1) The property, both real and personal, including all rights, franchises
8and privileges used in and necessary to the prosecution of the business
and including
9property that is exempt from the property tax under s. 70.11 (39) of any company
10enumerated in s. 76.02 shall be deemed personal property for the purposes of
11taxation, and shall be valued and assessed together as a unit.
AB100-engrossed,1215,313
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.
AB100-engrossed,1215,135
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.
AB100-engrossed,1215,2215
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.
AB100-engrossed,1216,6
2476.81 Imposition. There is imposed a tax on the real property of, and the
25tangible personal property of, every telephone company,
except including property
1that is exempt from the property tax under s. 70.11 (39) but excluding motor vehicles
2that are exempt under s. 70.112 (5) and treatment plant and pollution abatement
3equipment that is exempt under s. 70.11 (21) (a). Except as provided in s. 76.815, the
4rate for the tax imposed on each description of real property and on each item of
5tangible personal property is the net rate for the prior year for the tax under ch. 70
6in the taxing jurisdictions where the description or item is located.
AB100-engrossed,1216,109
76.90
(2) "Commercial mobile service" has the meaning given in
47 USC 332 10(d).
AB100-engrossed, s. 2379b
11Section 2379b. 76.91 (intro.) of the statutes is renumbered 76.91 (1) (intro.)
12and amended to read:
AB100-engrossed,1216,2013
76.91
(1) (intro.) For 1999 and 2000, there is imposed on each
cellular mobile
14radio telecommunications utility person that is licensed by the federal
15communications commission to provide commercial mobile service and on each
16person that, on June 6, 1996, provides basic local exchange service a transitional
17adjustment fee. Taxpayers shall pay the tax during May 1998, November 1998, May
181999, November 1999 and May 2000. For each month that a fee is due under this
19subchapter, the taxpayer shall pay to the department an amount calculated as
20follows:
AB100-engrossed,1216,2524
76.91
(1) (b) Subtract from the amount under
sub. (1) par. (a) the taxpayer's
25payment during that month of the tax under subch. IV.
AB100-engrossed,1217,62
76.91
(2) If a person that is licensed by the federal communications commission
3to provide commercial mobile service in this state is a telephone company under s.
476.02 (9u), 1993 stats., on June 6, 1996, the calculation of the fee under this
5subchapter is limited to that person's activities as a provider of commercial mobile
6service in this state.
AB100-engrossed,1217,198
CHAPTER 77
9
TAXATION OF FOREST CROPLANDS;
10
REAL ESTATE TRANSFER FEES; SALES
11
AND USE TAXES; COUNTY AND
12
SPECIAL DISTRICT SALES AND USE
13
TAXES; MANAGED FOREST LAND;
14
TEMPORARY RECYCLING SURCHARGE;
15
LOCAL FOOD AND BEVERAGE TAX;
16
LOCAL RENTAL CAR TAX
; premier
17
resort area taxes; STATE RENTAL
18
VEHICLE fee; dry cleaning fees;
19
tax on adult entertainment
AB100-engrossed,1218,1321
77.51
(2) "Contractors" and "subcontractors" are the consumers of tangible
22personal property used by them in real property construction activities and the sales
23and use tax applies to the sale of tangible personal property to them.
In this
24subsection, "real property construction activities" include the fabrication of modular
25units designed and fabricated for a specific prefabricated building to be affixed to
1land at a particular location designated by the purchaser before the fabrication of the
2modules if the modular units will have a realty function and will become a permanent
3accession to the realty. A contractor engaged primarily in real property construction
4activities may use resale certificates only with respect to purchases of property which
5the contractor has sound reason to believe the contractor will sell to customers for
6whom the contractor will not perform real property construction activities involving
7the use of such property.
In this subsection, "real property construction activities"
8means activities that occur at a site where tangible personal property that is applied
9or adapted to the use or purpose to which real property is devoted is affixed to that
10real property, if the intent of the person who affixes that property is to make a
11permanent accession to the real property. In this subsection, "real property
12construction activities" do not include affixing to real property tangible personal
13property that remains tangible personal property after it is affixed.
AB100-engrossed,1218,1815
77.51
(3r) "File" means mail or deliver a document that the department
16prescribes to the department or, if the department prescribes another method of
17submitting or another destination, use that other method or submit to that other
18destination.
AB100-engrossed,1219,1020
77.51
(4) (a) 4. Any tax included in or added to the purchase price, including
21the taxes imposed by
ss. s. 78.01
, unless the tax is refunded, ss.78.40, 139.02, 139.03
22and 139.31, the federal motor fuel tax
unless the tax is refunded and any
23manufacturers' or importers' excise tax; but not including any tax imposed by the
24United States, any other tax imposed by this state or any tax imposed by any
25municipality of this state upon or with respect to retail sales whether imposed upon
1the retailer or the consumer if that federal, state or municipal tax is measured by a
2stated percentage of sales price or gross receipts or the federal communications tax
3imposed upon the services set forth in s. 77.52 (2) (a) 5. For purposes of the sales tax,
4if a retailer establishes to the satisfaction of the department that the sales tax
5imposed by this subchapter has been added to the total amount of the sales price and
6has not been absorbed by the retailer, the total amount of the sales price shall be the
7amount received exclusive of the sales tax imposed. For the purpose of this
8subdivision, a tax shall be deemed "imposed upon or with respect to retail sales" only
9if the retailer is the person who is required to make the payment of the tax to the
10governmental unit levying the tax.
AB100-engrossed,1219,1612
77.51
(4) (b) 3. In all transactions
, except those to which subd. 7. applies, in
13which an article of tangible personal property is traded toward the purchase of an
14article of greater value, the gross receipts shall be only that portion of the purchase
15price represented by the difference between the full purchase price of the article of
16greater value and the amount allowed for the article traded.
AB100-engrossed,1219,2318
77.51
(4) (b) 7. For the sale of a manufactured building, as defined in s. 101.71
19(6); at the retailer's option, except that after a retailer chooses an option, the retailer
20may not use the other option for other sales without the department's written
21approval; either 35% of the gross receipts or an amount equal to the gross receipts
22minus the cost of the materials that become an ingredient or component part of the
23building.
AB100-engrossed,1220,2
177.51
(4) (c) 6. Charges associated with time-share property that is taxable
2under s. 77.52 (2) (a)
1. or 2.
AB100-engrossed,1220,114
77.51
(10) "Person" includes any natural person, firm, partnership, limited
5liability company, joint venture, joint stock company, association, public or private
6corporation, the United States, the state of Wisconsin, including any unit or division
7thereof, any county, city, village, town, municipal utility, municipal power district or
8other governmental unit, cooperative, estate, trust, receiver, executor,
9administrator, any other fiduciary, and any representative appointed by order of any
10court or otherwise acting on behalf of others.
"Person" also includes the owner of a
11single-owner entity that is disregarded as a separate entity under ch. 71.
AB100-engrossed,1220,2413
77.51
(15) (a) 4. Any tax included in or added to the purchase price including
14the taxes imposed by
ss. s. 78.01
, unless the tax is refunded, ss. 78.40, 139.02, 139.03
15and 139.31 and the federal motor fuel tax
unless the tax is refunded and including
16also any manufacturers' or importers' excise tax; but not including any tax imposed
17by the United States, any other tax imposed by this state, or any tax imposed by any
18municipality of this state upon or with respect to retail sales whether imposed on the
19retailer or consumer, if that federal, state or municipal tax is measured by a stated
20percentage of sales price or gross receipts, and not including the federal
21communications tax imposed upon the services set forth in s. 77.52 (2) (a) 5. For the
22purpose of this subdivision, a tax shall be deemed "imposed upon or with respect to
23retail sales" only if the retailer is the person who is required to make the payment
24of the tax to the governmental unit levying the tax.
AB100-engrossed,1221,5
177.51
(15) (b) 4. In all transactions
, except those to which subd. 6. applies, in
2which an article of tangible personal property is traded toward the purchase of an
3article of greater value, the sales price shall be only that portion of the purchase price
4represented by the difference between the full purchase price of the article of greater
5value and the amount allowed for the article traded.
AB100-engrossed,1221,117
77.51
(15) (b) 6. For the sale of a manufactured building, as defined in s. 101.71
8(6); at the retailer's option, except that after a retailer chooses an option, the retailer
9may not use the other option for other sales without the department's written
10approval; either 35% of the sales price or an amount equal to the sales price minus
11the cost of the materials that become an ingredient or component part of the building.
AB100-engrossed,1221,1413
77.51
(17r) "Sign" means write one's signature or, if the department prescribes
14another method of authenticating, use that other method.
AB100-engrossed, s. 2386g
15Section 2386g. 77.51 (18) (intro.) of the statutes is renumbered 77.51 (18) and
16amended to read:
AB100-engrossed,1221,1917
77.51
(18) "Storage" includes any keeping or retention in this state of tangible
18personal property purchased from a retailer for any purpose except
the following: 19sale in the regular course of business.
AB100-engrossed,1222,922
77.51
(21m) "Telecommunications services" means sending messages and
23information transmitted through the use of local, toll and wide-area telephone
24service; channel services; telegraph services; teletypewriter; computer exchange
25services; cellular mobile telecommunications service; specialized mobile radio;
1stationary two-way radio; paging service; or any other form of mobile and portable
2one-way or two-way communications; or any other transmission of messages or
3information by electronic or similar means between or among points by wire, cable,
4fiber optics, laser, microwave, radio, satellite or similar facilities.
5"Telecommunications services" does not include sending collect telecommunications
6that are received outside of the state.
In this subsection, "computer exchange
7services" does not include providing access to or use of the internet. In this
8subsection, "internet" means interconnecting networks that are connected to
9network access points by telecommunications services.
AB100-engrossed,1222,1611
77.51
(22) (a) "Use" includes the exercise of any right or power over tangible
12personal property or taxable services incident to the ownership, possession or
13enjoyment of the property or services, or the results produced by the services,
14including installation or affixation to real property and including the possession of,
15or the exercise of any right or power over tangible personal property by a lessee under
16a lease, except that "use" does not include the activities under sub. (18)
(a) and (b).
AB100-engrossed,1223,1218
77.52
(2) (a) 1. The furnishing of rooms or lodging to transients by hotelkeepers,
19motel operators and other persons furnishing accommodations that are available to
20the public, irrespective of whether membership is required for use of the
21accommodations,
not including the furnishing of rooms or lodging through the sale
22of a time-share property, as defined in s. 707.02 (32)
, if the use of the rooms or lodging
23is not fixed at the time of sale as to the starting day or the lodging unit. In this
24subdivision, "transient" means any person residing for a continuous period of less
25than one month in a hotel, motel or other furnished accommodations available to the
1public. In this subdivision, "hotel" or "motel" means a building or group of buildings
2in which the public may obtain accommodations for a consideration, including,
3without limitation, such establishments as inns, motels, tourist homes, tourist
4houses or courts, lodging houses, rooming houses, summer camps, apartment hotels,
5resort lodges and cabins and any other building or group of buildings in which
6accommodations are available to the public, except accommodations, including
7mobile homes as defined in s. 66.058 (1) (d), rented for a continuous period of more
8than one month and accommodations furnished by any hospitals, sanatoriums, or
9nursing homes, or by corporations or associations organized and operated
10exclusively for religious, charitable or educational purposes provided that no part of
11the net earnings of such corporations and associations inures to the benefit of any
12private shareholder or individual.
AB100-engrossed,1223,1914
77.52
(2) (a) 5. The sale of telecommunications services that
either originate
15or terminate in this state
; except services that are obtained by means of a toll-free
16number, that originate outside this state and that terminate in this state; and are
17charged to a service address in this state, regardless of the location where that charge
18is billed or paid
, and the sale of telecommunications services that are paid for before
19the services are rendered.
AB100-engrossed,1223,2521
77.52
(2) (a) 5m. The sale of services that consist of recording
22telecommunications messages and transmitting them to the purchaser of the service
23or at that purchaser's direction, but not including those services if they are merely
24an incidental, as defined in s. 77.51 (5), element of another service that is sold to that
25purchaser and is not taxable under this subchapter.
AB100-engrossed,1224,142
77.52
(7) Every person desiring to operate as a seller within this state who
3holds a valid certificate under s. 73.03 (50) shall file with the department an
4application for a permit for each place of operations. Every application for a permit
5shall be made upon a form prescribed by the department and shall set forth the name
6under which the applicant intends to operate, the location of the applicant's place of
7operations, and the other information that the department requires. The application
8shall be signed by the owner if a sole proprietor; in the case of sellers other than sole
9proprietors, the application shall be signed by the person authorized to act on behalf
10of such sellers. A nonprofit organization that has gross receipts taxable under s.
1177.54 (7m) shall obtain a seller's permit and pay taxes under this subchapter on all
12taxable gross receipts received after it is required to obtain that permit. If that
13organization becomes eligible later for the exemption under s. 77.54 (7m) except for
14its possession of a seller's permit, it may surrender that permit.
AB100-engrossed,1224,2116
77.52
(9) After compliance with sub. (7) and s. 77.61 (2) by the applicant, the
17department shall grant and issue to each applicant a separate permit for each place
18of operations within the state. A permit is not assignable and is valid only for the
19person in whose name it is issued and for the transaction of operations at the place
20designated in it. It shall at all times be conspicuously displayed at the place for which
21it was issued.
AB100-engrossed,1225,723
77.52
(12) A person who operates as a seller in this state without a permit or
24after a permit has been suspended
, or revoked or has expired
, unless the person has
25a temporary permit under sub. (11), and each officer of any corporation, partnership
1member, limited liability company member or other person authorized to act on
2behalf of a seller who so operates, is guilty of a misdemeanor. Permits shall be held
3only by persons actively operating as sellers of tangible personal property or taxable
4services. Any person not so operating shall forthwith surrender that person's permit
5to the department for cancellation. The department may revoke the permit of a
6person found not to be actively operating as a seller of tangible personal property or
7taxable services.
AB100-engrossed,1225,119
77.52
(17m) (a) A person who holds a valid certificate issued under s. 73.03 (50)
10may apply for a direct pay permit by
submitting to the department filing a completed
11form that the department prescribes.
AB100-engrossed,1225,1413
77.52
(17m) (b) 7. The applicant holds a
valid certificate under s. 73.03 (50) 14permit under sub. (9) or is registered under s. 77.53 (9).
AB100-engrossed,1225,23
1677.525 Reduction to prevent double taxation. Any person who is subject
17to the tax under s. 77.52 (2) (a) 5. on telecommunications services that terminate in
18this state and who has paid a similar tax on the same services to another state may
19reduce the amount of the tax remitted to this state by an amount equal to the similar
20tax properly paid to another state on those services or by the amount due this state
21on those services, whichever is less. That person shall refund proportionally to the
22persons to whom the tax under s. 77.52 (2) (a) 5. was passed on an amount equal to
23the amounts not remitted.
AB100-engrossed,1226,18
177.53
(1m) (a) If the motor vehicle is assigned to and used by an employe of the
2dealer for whom the dealer is required to withhold amounts for federal income tax
3purposes
or by a person who both has an ownership interest in the dealership and
4actively participates in the day-to-day operation of the dealership, $96 per month
5for each motor vehicle registration plate held by the dealer, except that beginning in
61997 the department shall annually, as of January 1, adjust the dollar amount under
7this paragraph, rounded to the nearest whole dollar, to reflect the annual percentage
8change in the U.S. consumer price index for all urban consumers, U.S. city average,
9as determined by the U.S. department of labor, for the 12 months ending on June 30
10of the year before the change.
In this paragraph, "actively participates" means
11performs services for the motor vehicle dealership; including selling, accounting,
12managing and consulting; for more than 500 hours in a taxable year for which the
13person receives compensation, and "actively participates" does not include services
14performed only in the capacity of an investor; including studying and reviewing
15financial statements or reports on the operation of the business, preparing or
16compiling summaries or analyses of the finances of the business for the investor's
17own use or monitoring the finances or operations of the activity in a nonmanagerial
18capacity.
AB100-engrossed,1226,2520
77.53
(9) Every retailer selling tangible personal property or taxable services
21for storage, use or other consumption in this state shall obtain a certificate under s.
2273.03 (50) and give the name and address of all agents operating in this state, the
23location of all distribution or sales houses or offices or other places of business in this
24state,
the standard industrial code classification of each place of business in this
25state and such other information as the department requires.
AB100-engrossed, s. 2392mm
1Section 2392mm. 77.53 (9) of the statutes, as affected by 1997 Wisconsin Act
2.... (this act), is amended to read:
AB100-engrossed,1227,93
77.53
(9) Every retailer selling tangible personal property or taxable services
4for storage, use or other consumption in this state shall
register with the department
5and obtain a certificate under s. 73.03 (50) and give the name and address of all
6agents operating in this state, the location of all distribution or sales houses or offices
7or other places of business in this state, the standard industrial code classification
8of each place of business in this state and
such
the other information
as that the
9department requires.
AB100-engrossed,1227,1711
77.53
(9m) Any person who is not otherwise required to collect any tax imposed
12by this subchapter and who makes sales to persons within this state of tangible
13personal property or taxable services the use of which is subject to tax under this
14subchapter
may register with the department under the terms and conditions that
15the department imposes and shall obtain a valid certificate under s. 73.03 (50) and
16thereby be authorized and required to collect, report and remit to the department the
17use tax imposed by this subchapter.
AB100-engrossed,1227,2219
77.54
(3m) The gross receipts from the sale of and the storage, use or other
20consumption of the following items if they are used exclusively by the purchaser or
21user in the business of farming; including dairy farming, agriculture, horticulture,
22floriculture and custom farming services:
AB100-engrossed,1227,2323
(a) Seeds for planting.
AB100-engrossed,1228,22
(e) Soil conditioners.
AB100-engrossed,1228,44
(g) Sprays, pesticides and fungicides.