AB100: Bill Text

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:

AB100,1071,9 84.013 (3) (ag) STH 57 extending approximately 17.3 miles from the junction of STH 57 with CTH "A" to STH 42 in Kewaunee and Door counties.

AB100, s. 2470 Section 2470. 84.013 (3) (ai) of the statutes is created to read:

AB100,1071,12 84.013 (3) (ai) USH 141 extending approximately 15.4 miles between Lemere Road and 6th Road in Oconto and Marinette counties.

AB100, s. 2471 Section 2471. 84.013 (3) (ak) of the statutes is created to read:

AB100,1071,16 84.013 (3) (ak) USH 151 extending approximately 18 miles between the junction of USH 151 and CTH "HH" south of Dickeyville to west of Belmont in Grant and Lafayette counties.

AB100, s. 2472 Section 2472. 84.09 (5) of the statutes is amended to read:

AB100,1072,11 84.09 (5) Subject to the approval of the governor, the department may sell at public or private sale property of whatever nature owned by the state and under the jurisdiction of the department when the department determines that the property is no longer necessary for the state's use for highway purposes and, if real property, the real property is not the subject of a petition under s. 16.375 (2). The department shall present to the governor a full and complete report of the property to be sold, the reason for the sale, and the minimum price for which the same should be sold, together with an application for the governor's approval of the sale. The governor shall thereupon make such investigation as he or she may deem necessary and approve or disapprove the application. Upon such approval and receipt of the full purchase price, the department shall by appropriate deed or other instrument transfer the property to the purchaser. The approval of the governor is not required for public or private sale of property having a fair market value at the time of sale of not more than $3,000 or, for the transfer of surplus state real property to the department of administration under s. 16.375 or for the transfer of surplus state personal property to the department of tourism under sub. (5s). The funds derived from sales under this subsection shall be deposited in the transportation fund, and the expense incurred by the department in connection with the sale shall be paid from such fund.

AB100, s. 2473 Section 2473. 84.09 (5s) of the statutes is created to read:

AB100,1072,18 84.09 (5s) In lieu of the sale or conveyance of personal property under sub. (5), the department of transportation shall, upon the request of the department of tourism, transfer to the department of tourism, at no cost, personal property that is owned by the state and under the jurisdiction of the department of transportation and that the department of transportation has determined is no longer necessary for the state's use for highway purposes.

AB100, s. 2474 Section 2474. 84.28 (1) of the statutes is amended to read:

AB100,1073,10 84.28 (1) Moneys from the appropriation under s. 20.370 (1) (mr) (7) (fq) may be expended for the renovation, marking and maintenance of a town or county highway located within the boundaries of any state park, state forest or other property under the jurisdiction of the department of natural resources. Moneys from the appropriation under s. 20.370 (1) (mr) (7) (fq) may be expended for the renovation, marking and maintenance of a town or county highway located in the lower Wisconsin state riverway as defined in s. 30.40 (15). Outside the lower Wisconsin state riverway as defined in s. 30.40 (15), or outside the boundaries of these parks, forests or property, moneys from the appropriation under s. 20.370 (1) (mr) (7) (fq) may be expended for the renovation, marking and maintenance of roads which the department of natural resources certifies are utilized by a substantial number of visitors to state parks, state forests or other property under the jurisdiction of the department of natural resources. The department of natural resources shall authorize expenditures under this subsection. The department of natural resources shall rank projects eligible for assistance under a priority system and funding may be restricted to those projects with highest priority.

AB100, s. 2475 Section 2475. 84.59 (6) of the statutes is amended to read:

AB100,1073,20 84.59 (6) Revenue obligations may be contracted by the building commission when it reasonably appears to the building commission that all obligations incurred under this section can be fully paid from moneys received or anticipated and pledged to be received on a timely basis. Revenue obligations issued under this section shall not exceed $1,123,638,100 $1,263,424,800 in principal amount, excluding obligations issued to refund outstanding revenue obligations. Not more than $1,041,341,000 $1,220,499,900 of the $1,083,638,100 $1,263,424,800 may be used for transportation facilities under s. 84.01 (28) and major highway projects under ss. 84.06 and 84.09.

AB100, s. 2476 Section 2476. 85.026 of the statutes is created to read:

AB100,1073,23 85.026 Transportation enhancement activities program. (1) Definitions. In this section:

AB100,1073,24 (a) "Political subdivision" means any city, village, town or county.

AB100,1074,2 (b) "Transportation enhancement activities" has the meaning given in 23 USC 101 (a).

AB100,1074,7 (2) Program. The department may administer a program to award grants of assistance to any political subdivision or state agency, as defined in s. 20.001 (1), for transportation enhancement activities consistent with federal regulations promulgated under 23 USC 133 (b) (8). The grants shall be awarded from the appropriations under s. 20.395 (2) (nv) and (nx).

AB100, s. 2477 Section 2477. 85.06 (2) (b) of the statutes is amended to read:

AB100,1074,14 85.06 (2) (b) Contract with Amtrak or an applicable railroad, railroads or other persons to provide rail passenger service or support services for rail passenger service. The contract may provide for the sale or lease of any equipment acquired by the department under par. (g). Notwithstanding s. 16.75 (1) and (2m), the department may contract under this paragraph without competitive bidding or competitive sealed proposals.

AB100, s. 2478 Section 2478. 85.06 (2) (e) of the statutes is amended to read:

AB100,1074,19 85.06 (2) (e) Subject to sub. (3), Conduct or contract for marketing studies and promotional activities to increase rail passenger service ridership in this state, to identify potential riders and to educate the public about the availability and advantages of rail passenger service.

AB100, s. 2479 Section 2479. 85.06 (2) (g) of the statutes is created to read:

AB100,1074,22 85.06 (2) (g) Acquire equipment for the purpose of providing rail passenger service or support services for rail passenger service.

AB100, s. 2480 Section 2480. 85.06 (2) (h) of the statutes is created to read:

AB100,1074,25 85.06 (2) (h) Enter into agreements with other states to assist or promote rail passenger service.

AB100, s. 2481 Section 2481. 85.06 (3) of the statutes is repealed.

AB100, s. 2482 Section 2482. 85.24 (4) (b) of the statutes is amended to read:

AB100,1075,5 85.24 (4) (b) Paragraph (a) does not prohibit the disclosure of the information to the extent necessary to administer the ride-sharing program or, if requested under s. 49.22 (2m), to the department of industry, labor and job development.

AB100, s. 2483 Section 2483. 85.24 (4) (c) of the statutes is amended to read: