AB100: Bill Text

AB100, s. 2421 Section 2421. 78.20 (1m) of the statutes is amended to read:

AB100,1058,10 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.

AB100, s. 2422 Section 2422. 78.20 (4) of the statutes is amended to read:

AB100,1058,21 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.

AB100, s. 2423 Section 2423. 78.22 (1) of the statutes is amended to read:

AB100,1059,4 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).

AB100, s. 2424 Section 2424. 78.22 (3) (a) of the statutes is renumbered 78.22 (3).

AB100, s. 2425 Section 2425. 78.22 (3) (b) of the statutes is repealed.

AB100, s. 2426 Section 2426. 78.22 (4) of the statutes is amended to read:

AB100,1059,15 78.22 (4) Late filing fee. Any person who fails to file a motor vehicle fuel floor tax return when due shall pay a late filing fee of $10. A return shall be considered that is mailed is filed in time if it is mailed in a properly addressed envelope with 1st class postage duly prepaid and the envelope is officially postmarked on the date due and the return is actually received by the department or at the destination that the department prescribes within 5 days of the due date. A return that is not mailed is timely if it is received on or before the due date by the department or at the destination that the department prescribes.

AB100, s. 2427 Section 2427. 78.39 (4m) of the statutes is created to read:

AB100,1059,20 78.39 (4m) "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.

AB100, s. 2428 Section 2428. 78.40 (1) of the statutes is amended to read:

AB100,1060,9 78.40 (1) Imposition of tax and by whom paid. An excise tax at the rate determined under s. 78.405 is imposed on the use of alternate fuels. The tax, with respect to all alternate fuel delivered by an alternate fuel dealer into supply tanks of motor vehicles in this state, attaches at the time of delivery and shall be collected by the dealer from the alternate fuels user and shall be paid to the department. The tax, with respect to alternate fuels acquired by any alternate fuels user other than by delivery by an alternate fuel dealer into a fuel supply tank of a motor vehicle, or of a snowmobile, an all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or (2g) or a recreational motorboat, attaches at the time of the use of the fuel and shall be paid to the department by the user. The department may permit any supplier of alternate fuels to report and pay to the department the tax on alternate fuels delivered into the storage facility of an alternate fuels user or retailer which will be consumed for alternate fuels tax purposes or sold at retail.

AB100, s. 2429 Section 2429. 78.49 (1) (a) of the statutes is amended to read:

AB100,1060,23 78.49 (1) (a) For the purpose of determining the amount of liability to the state for the tax under this subchapter, except as provided in par. (b), each alternate fuels licensee shall, not later than the last day of each month, file a monthly report for the next preceding month with the department on forms furnished and prescribed by it. Such report shall contain a declaration by the licensee that the statements contained therein are accurate and are a true return of the amount of the alternate fuels tax due and shall be subscribed signed by the licensee or the licensee's duly authorized agent. The report shall show, with reference to each location at which an alternate fuel is delivered or placed by such licensee into a fuel supply tank of any motor vehicle, the information that the department reasonably requires for the proper administration and enforcement of the tax under this subchapter. The department shall give due consideration to the varying types of operations and transactions in specifying the information required.

AB100, s. 2430 Section 2430. 78.55 (2g) of the statutes is created to read:

AB100,1060,25 78.55 (2g) "Department" means the department of revenue.

AB100, s. 2431 Section 2431. 78.55 (2r) of the statutes is created to read:

AB100,1061,5 78.55 (2r) "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.

AB100, s. 2432 Section 2432. 78.55 (6) of the statutes is created to read:

AB100,1061,8 78.55 (6) "Sign" means write one's signature or, if the department prescribes another method of authenticating, use that other method.

AB100, s. 2433 Section 2433. 78.58 (1) (a) of the statutes is amended to read:

AB100,1061,23 78.58 (1) (a) For the purpose of determining the amount of the licensee's liability to the state for the tax imposed by this subchapter, except as provided in par. (b), each general aviation fuel licensee shall, not later than the 20th day of each month, file a monthly report for the next preceding month with the department on forms furnished and prescribed by it. The report shall contain a declaration by the licensee that the statements contained therein are accurate and are a true return of the amount of general aviation fuel tax due and shall be subscribed by the. The licensee or the licensee's duly authorized agent. The report shall show, with reference to each location at which general aviation fuel is delivered or placed by the licensee into a fuel supply tank of any aircraft, such information as the department may reasonably require for the proper administration and enforcement of the general aviation fuel tax. The department shall give due consideration to the varying types of operations and transactions in specifying the information required shall sign the report.

AB100, s. 2434 Section 2434. 78.58 (3) of the statutes is amended to read:

AB100,1062,8 78.58 (3) Computation of tax. Each general aviation fuel licensee at the time of making the monthly or quarterly report shall compute and pay to the public depository if one has been designated under s. 78.585, but otherwise directly to the department, the full amount of the general aviation fuel tax for the next preceding month or quarter, which shall be computed as follows: the number of gallons of general aviation fuel placed into the fuel supply tanks of an aircraft or into bulk storage facilities by the general aviation fuel licensee, multiplied by 0.06 and the resulting figure expressed in dollars.

AB100, s. 2435 Section 2435. 78.585 of the statutes is repealed.

AB100, s. 2436 Section 2436. 78.59 (2) of the statutes is amended to read:

AB100,1062,15 78.59 (2) Final report. Every general aviation fuel licensee shall, upon such cessation, sale or transfer of the business or upon the cancellation or revocation of a license, make a report as required in s. 78.58 and pay all general aviation fuel taxes and penalties due the state. Such payment shall be to the public depository if one has been designated under s. 78.585, but otherwise to the department.

AB100, s. 2437 Section 2437. 78.66 (4) of the statutes is created to read:

AB100,1062,19 78.66 (4) The department may require any person who keeps records in machine-readable form for federal fuel tax purposes to keep those records in the same form for purposes of the taxes under this chapter.

AB100, s. 2438 Section 2438. 78.70 (1) (intro.) of the statutes is amended to read:

AB100,1063,2 78.70 (1) Department authority. (intro.) The department may collect delinquent motor vehicle fuel, alternate fuel and general aviation fuel taxes in the manner provided for the collection of delinquent income and franchise taxes under ss. 71.80 (12), 71.82 (2), 71.91 (1) (a) and (c) and (2) to (8) and (7), 71.92 and 73.0301, including proceeding under the authority incorporated by reference in s. 71.91 (5) (j) and the authority to:

AB100, s. 2439 Section 2439. 78.75 (1m) (a) 1. of the statutes is amended to read:

AB100,1063,11 78.75 (1m) (a) 1. Except as provided under subds. 2. and 2m., a person who uses motor vehicle fuel or an alternate fuel upon which has been paid the tax required under this chapter, for the purpose of operating a taxicab for the transportation of passengers, for the purpose of operating a motorboat exempt from registration as a motor vehicle under s. 341.05 (20) on privately owned land or for any purpose other than operating a motor vehicle upon the public highways, shall be reimbursed and repaid the amount of the tax paid upon making and filing a claim with the department if the claim is for the tax on 100 gallons or more.

AB100, s. 2440 Section 2440. 78.75 (1m) (a) 2m. of the statutes is amended to read:

AB100,1063,17 78.75 (1m) (a) 2m. A person who uses motor vehicle fuel or an alternate fuel upon which has been paid the tax required under this chapter for the purpose of operating an all-terrain vehicle, as defined under s. 340.01 (2g), may not be reimbursed or repaid the amount of tax paid unless the all-terrain vehicle is registered for private use under s. 23.33 (2) (d) or (2g).

AB100, s. 2441 Section 2441. 78.75 (1m) (a) 3. of the statutes is amended to read:

AB100,1064,7 78.75 (1m) (a) 3. Claims under subd. 1. shall be made and filed upon forms prescribed and furnished by the department. The forms shall indicate that refunds are not available for motor vehicle fuel or alternate fuels used for motorboats, except motorboats exempt from registration as motor vehicles under s. 341.05 (20) and recreational motorboats, or motor vehicle fuel or alternate fuels used for snowmobiles and that the estimated snowmobile motor vehicle fuel or alternate fuels tax payments are used for snowmobile trails and areas. The forms shall indicate that refunds are not available for motor vehicle fuel or alternate fuels used for all-terrain vehicles unless the all-terrain vehicle is registered for private use under s. 23.33 (2) (d) or (2g) and shall indicate that estimated all-terrain vehicle motor vehicle fuel or alternate fuels tax payments are used for all-terrain vehicle trails and areas. The forms shall also indicate that refunds are not available for the tax on less than 100 gallons. The department shall distribute forms in sufficient quantities to each county clerk.

AB100, s. 2442 Section 2442. 78.75 (1m) (a) 3. of the statutes, as affected by 1997 Wisconsin Act .... (this act), is repealed and recreated to read:

AB100,1064,22 78.75 (1m) (a) 3. Claims under subd. 1. shall be made and filed. The forms shall indicate that refunds are not available for motor vehicle fuel or alternate fuels used for motorboats, except motorboats exempt from registration as motor vehicles under s. 341.05 (20) and recreational motorboats, or motor vehicle fuel or alternate fuels used for snowmobiles and that the estimated snowmobile motor vehicle fuel or alternate fuels tax payments are used for snowmobile trails and areas. The forms shall indicate that refunds are not available for motor vehicle fuel or alternate fuels used for all-terrain vehicles unless the all-terrain vehicle is registered for private use under s. 23.33 (2) (d) or (2g) and shall indicate that estimated all-terrain vehicle motor vehicle fuel or alternate fuels tax payments are used for all-terrain vehicle trails and areas. The forms shall also indicate that refunds are not available for the tax on less than 100 gallons. The department shall distribute forms in sufficient quantities to each county clerk.

AB100, s. 2443 Section 2443. 78.75 (1m) (c) of the statutes is amended to read:

AB100,1065,23 78.75 (1m) (c) The seller, upon request, shall furnish each purchaser with an invoice prepared at the time of delivery, and the purchaser shall send that invoice or a list of purchases to the department when making a claim for refund. The invoice shall contain the following information: date of sale; name and address of seller; name of purchaser, which name must be the name of the claimant; number of gallons purchased; the type of fuel; the purchase price; and the amount of Wisconsin motor vehicle fuel or alternate fuels tax paid as a separate item. If the purchaser sends invoices to the department, the purchaser shall send a separate invoice for each sale and delivery, and the invoice shall be legibly written and shall comply with the foregoing requirements. If the purchaser sends a list of purchases to the department, the purchaser shall retain for 4 years the invoices that are evidence of those purchases and allow the department to inspect them. The claim shall state whether or not the applicant owns an automobile or truck or any other motor-driven machinery or appliance which consumes motor vehicle fuel or an alternate fuel; the total number of gallons of motor vehicle fuel or alternate fuel purchased; the number of gallons of such motor vehicle fuel or alternate fuel purchased on which refund is claimed; a detailed statement of the consumption of such motor vehicle fuel or alternate fuel on which a refund is claimed, describing the machinery, equipment or appliance in which consumed, giving the serial or manufacturer's number of the motor and the approximate number of gallons consumed in each; or if such fuel were not consumed in any such machinery, equipment or appliance, then a description of the purposes for which the fuel was consumed with the approximate number of gallons consumed for each purpose; a statement whether or not deduction has been made for motor vehicle fuel or alternate fuels consumed in applicant's automobile or truck; and such other information as the department deems necessary.

AB100, s. 2444 Section 2444. 78.75 (1m) (e) of the statutes is amended to read:

AB100,1066,9 78.75 (1m) (e) On the filing of a claim under par. (a), accompanied by the invoice or 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 and may require a claimant to submit records to substantiate the claim. When the department has approved such claim, it shall pay reimburse the claimant the reimbursement herein provided out of the moneys collected under this chapter to be used for carrying out this section. No refund shall be claimed by or allowed to any person on account of any motor vehicle fuel or alternate fuel carried from this state in the ordinary fuel tank of a motor vehicle.

AB100, s. 2445 Section 2445. 78.78 (3) of the statutes is amended to read:

AB100,1066,17 78.78 (3) Any transporter who fails to file timely a report required under this section shall pay to the department a late filing fee of $10. A report that is mailed is timely if it is mailed in a properly addressed envelope with 1st class postage, if the envelope is postmarked on or before the due date and if the report is received by the department or at the destination that the department prescribes within 5 days after the due date. A report that is not mailed is timely if it is received on or before the due date by the department or at the destination that the department prescribes.

AB100, s. 2446 Section 2446. 79.03 (3) (b) 3. of the statutes is amended to read:

AB100,1067,7 79.03 (3) (b) 3. "Full valuation" means the full value of all taxable property for the preceding year as equalized for state tax purposes, except that for municipalities the value of real estate assessed under s. 70.995 is excluded. Value increments under s. 66.46 are included for municipalities but excluded for counties. Environmental remediation value increments under s. 66.462 are included for municipalities and counties that create the environmental remediation tax incremental district and are excluded for units of government that do not create the district. If property that had been assessed under s. 70.995 and that has a value exceeding 10% of a municipality's value is assessed under s. 70.10, 30% of that property's full value is included in "full valuation" for purposes of the shared revenue payments in the year after the assessment under s. 70.10, 65% of that property's full value is included in "full valuation" for purposes of the shared revenue payments in the year 2 years after the assessment under s. 70.10 and 100% of that property's full value is included in "full valuation" for purposes of subsequent shared revenue payments.

AB100, s. 2447 Section 2447. 79.03 (3) (b) 4. a. of the statutes is amended to read:

AB100,1067,17 79.03 (3) (b) 4. a. "Local general purpose taxes" means the portion of tax increments collected for payment to a municipality under s. 66.46 which is attributable to that municipality's own levy, the portion of environmental remediation tax increments collected for payment to a municipality or county under s. 66.462 that is attributable to that municipality's or county's own levy, general property taxes, excluding taxes for a county handicapped children's education board, collected to finance the general purpose government unit, property taxes collected for sewage and sanitary districts, mobile home fees, the proceeds of county sales and use taxes and municipal and county vehicle registration fees under s. 341.35 (1).

AB100, s. 2448 Section 2448. 79.10 (1) (c) of the statutes is created to read:

AB100,1067,20 79.10 (1) (c) "Average total levies" means the average of the total levies for the 3 years preceding the assessment year to which the tax credit is to apply.

AB100, s. 2449 Section 2449. 79.10 (1) (f) of the statutes is repealed.

AB100, s. 2450 Section 2450. 79.10 (1) (g) of the statutes is repealed.

AB100, s. 2451 Section 2451. 79.10 (1) (h) of the statutes is created to read:

AB100,1067,25 79.10 (1) (h) "Total levies" means the property taxes levied by all taxing jurisdictions.

AB100, s. 2452 Section 2452. 79.10 (1m) of the statutes is repealed.

AB100, s. 2453 Section 2453. 79.10 (2) of the statutes is amended to read:

AB100,1068,11 79.10 (2) Notice to municipalities. On or before December 1 of the year preceding the distribution under sub. (7m) (a), the department of revenue shall notify the clerk of each town, village and city of the estimated fair market value, as determined under sub. (11), to be used to calculate the lottery credit under sub. (5) and of the amount to be distributed to it under sub. (7m) (a) on the following 4th Monday in July and of the amount to be distributed to it under sub. (7m) (b) on the following 4th Monday in March. The anticipated receipt of such distribution shall not be taken into consideration in determining the tax rate of the municipality but shall be applied as tax credits.

AB100, s. 2454 Section 2454. 79.10 (5) of the statutes is repealed and recreated to read:

AB100,1068,15 79.10 (5) Lottery credit. The amount determined under sub. (11) (b) shall be distributed to municipalities in proportion to their share of the sum of average total levies for all municipalities.

AB100, s. 2455 Section 2455. 79.10 (7m) (b) 1. a. of the statutes is amended to read:

AB100,1068,20 79.10 (7m) (b) 1. a. The amount determined under sub. (5) with respect to claims filed for which the town, village or city has furnished notice under sub. (1m) by March 1 shall be distributed from the appropriation under s. 20.835 (3) (q) by the department of administration on the 4th Monday in March.

AB100, s. 2456 Section 2456. 79.10 (7r) of the statutes is repealed.

AB100, s. 2457 Section 2457. 79.10 (9) (bm) of the statutes is repealed and recreated to read:

AB100,1069,5 79.10 (9) (bm) Lottery credit. Except as provided in ss. 79.175 and 79.18, every property taxpayer of the municipality having assessed property shall receive a tax credit in an amount determined by applying the percentage of the amount of the value of property assessed to the taxpayer to the amount of the distribution to be made to the municipality under sub. (7m) (b), as stated in the December 1 notification from the department of revenue, except that no taxpayer may receive a credit larger than the total amount of property taxes to be paid on each parcel for which tax is levied for that year by that taxpayer.

AB100, s. 2458 Section 2458. 79.10 (9) (c) of the statutes is amended to read:

AB100,1069,10 79.10 (9) (c) Credits shown on tax bill. The lottery credit under par. (bm) shall reduce the property taxes otherwise payable for those taxpayers who are eligible to receive that credit and who furnish the information required under sub. (10) (a), and the credit under par. (b) shall reduce the property taxes otherwise payable.

AB100, s. 2459 Section 2459. 79.10 (10) of the statutes is repealed.

AB100, s. 2460 Section 2460. 79.10 (11) (title) of the statutes is amended to read:

AB100,1069,13 79.10 (11) (title) Lottery credit estimated fair market value funds available .

AB100, s. 2461 Section 2461. 79.10 (11) (a) of the statutes is repealed.

AB100, s. 2462 Section 2462. 79.10 (11) (b) of the statutes is amended to read:

AB100,1070,2 79.10 (11) (b) Before October 16, the department of administration shall determine the total funds available for distribution under the lottery credit in the following year and shall inform the joint committee on finance of that total. Total funds available for distribution shall be all existing and projected lottery proceeds and interest for the fiscal year of the distribution, less the amount estimated to be expended under ss. 20.455 (2) (r), 20.566 (2) (r) and 20.835 (2) (q) and (3) (r) and less the required reserve under s. 20.003 (5). The joint committee on finance may revise the total amount to be distributed if it does so at a meeting that takes place before November 1. If the joint committee on finance does not schedule a meeting to take place before November 1, the total determined by the department of administration shall be the total amount estimated to be distributed under the lottery credit in the following year.

AB100, s. 2463 Section 2463. 79.10 (11) (c) of the statutes is amended to read:

AB100,1070,9 79.10 (11) (c) Before November 1, the department of administration shall inform the department of revenue of the total amount available for distribution under the lottery credit in the following year. Before December 1, the department of revenue shall calculate, to the nearest $100, the estimated fair market value necessary to distribute the total amount available for distribution under the lottery credit in the following year.

AB100, s. 2464 Section 2464. 79.11 (2) of the statutes is amended to read:

AB100,1070,14 79.11 (2) Except as provided in s. 79.10 (10) (d), the The payment of the difference between the total tax which is due on any property less the amount of the tax credits applicable to such property authorized by this subchapter shall be considered payment in full of the property taxes due thereon in that year.

AB100, s. 2465 Section 2465. 79.14 of the statutes is amended to read:

AB100,1070,18 79.14 School levy tax credit. The appropriation under s. 20.835 (3) (b) is $319,305,000 in 1994, 1995 and 1996 and, is $469,305,000 in 1997 and 1998 and is $569,305,000 in 1999 and thereafter.

AB100, s. 2466 Section 2466. 84.013 (3) (ab) of the statutes is created to read:

AB100,1070,22 84.013 (3) (ab) STH 11 extending approximately 7.6 miles from west of Burlington to STH 36/83 east of Burlington, designated as the Burlington bypass, in Walworth and Racine counties.

AB100, s. 2467 Section 2467. 84.013 (3) (ac) of the statutes is created to read:

AB100,1071,3 84.013 (3) (ac) USH 12 extending approximately 11.6 miles from the junction of USH 12 and I 90/94 to approximately 0.75 miles south of Ski Hi Road in Sauk County.

AB100, s. 2468 Section 2468. 84.013 (3) (ae) of the statutes is created to read:

AB100,1071,6 84.013 (3) (ae) USH 53 extending approximately 6.2 miles between I 90 and USH 14/61 near 7th Street in La Crosse, La Crosse County.

AB100, s. 2469 Section 2469. 84.013 (3) (ag) of the statutes is created to read: