AB963: Bill Text

AB963,8,10 72.23 Acceleration and interest. If the tax imposed by this chapter is not paid when it is due under s. 72.22, interest is due and payable at the rate of 12% per year from date of death. In computing time under this section, the day of death is excluded. If any payment of tax or interest under s. 72.225 is not paid when due, the unpaid portion of the tax and interest due shall be paid upon notice by the department.

Note: This provision provides a default on an instalment arrangement for payment of overdue taxes results in the entire remaining balance of tax and interest being payable, not just the overdue instalments.

AB963, s. 10 Section 10. 77.52 (2) (a) 1. of the statutes is amended to read:

AB963,9,12 77.52 (2) (a) 1. The furnishing of rooms or lodging to transients by hotelkeepers, motel operators and other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for use of the accommodations, including the furnishing of rooms or lodging through the sale of a time-share property, as defined in s. 707.02 (32), if the use of the rooms or lodging is not fixed at the time of sale as to the starting day or the lodging unit. In this subdivision, "transient" means any person residing for a continuous period of less than one month in a hotel, motel or other furnished accommodations available to the public. In this subdivision, "hotel" or "motel" means a building or group of buildings in which the public may obtain accommodations for a consideration, including, without limitation, such establishments as inns, motels, tourist homes, tourist houses or courts, lodging houses, rooming houses, summer camps, apartment hotels, resort lodges and cabins and any other building or group of buildings in which accommodations are available to the public, except accommodations, including mobile homes as defined in s. 66.058 (1) (d), rented for a continuous period of more than one month and accommodations furnished by any hospitals, sanatoriums, or nursing homes, or by corporations or associations organized and operated exclusively for religious, charitable or educational purposes provided that no part of the net earnings of such corporations and associations inures to the benefit of any private shareholder or individual. In this subdivision, "one month" means a calendar month or 30 days, whichever is less, counting the first day of the rental and not counting the last day of the rental.

Note: Currently, the rental for a continuous period of more than one month of accommodations is exempt from the sales tax, and furnishing of public accommodations for a continuous period of one month or less is subject to the sales tax. Since no definition of "one month" is contained in ch. 77, s. 990.01 (21) applies. It defines a month as a calendar month unless otherwise expressed. This provision provides that one month is defined as a calendar month or 30 days, whichever is less, counting the first day of residence or rental and not counting the last day of the residence or rental.

AB963, s. 11 Section 11. 77.54 (11) of the statutes is amended to read:

AB963,9,18 77.54 (11) The gross receipts from the sales of and the storage, use or other consumption in this state of motor vehicle fuel, general aviation fuel or special alternate fuel, subject to taxation under ch. 78, unless the motor vehicle fuel or special alternate fuel tax is refunded under s. 78.75 because the buyer does not use the fuel in operating a motor vehicle upon the public highways.

Note: This provision changes obsolete references to "special fuel" to "alternate fuel" and replaces references to "motor fuel" with "motor vehicle fuel" to conform to existing fuel tax laws. The statute was not updated when the definitions of fuels were changed in 1993 Wisconsin Act 16.

AB963, s. 12 Section 12. 77.54 (36) of the statutes is amended to read:

AB963,10,5 77.54 (36) The gross receipts from the rental for a continuous period of one month or more of a mobile home, as defined in s. 66.058 (1) (d), that is used as a residence. In this subsection, "one month" means a calendar month or 30 days, whichever is less, counting the first day of the rental and not counting the last day of the rental.

Note: This provision amends the exemption from the sales tax for mobile homes rented for more than one month to provide that one month means a calendar month or 30 days, whichever is less, counting the first day of the rental and not counting the last day of the rental. This change is made consistent with that in the treatment of s. 77.52 (2) (a) 1.

AB963, s. 13 Section 13. Subchapter IV (title) of chapter 78 [precedes 78.64] of the statutes is amended to read:

AB963,10,8 CHAPTER 78

AB963,10,12 SUBCHAPTER IV PROVISIONS COMMON TO MOTOR vehicle FUEL TAX,GENERAL AVIATION FUEL TAX AND SPECIAL alternate FUEL TAX

AB963, s. 14 Section 14. 78.75 (1m) (a) 3. of the statutes, as affected by 1997 Wisconsin Act 27, section 2442, is amended to read:

AB963,11,5 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 motorboats that are not 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.

Note: This Section reconciles an apparent conflict between s. 78.75 (1m) (a) 3. and ss. 78.01 (2) (e) and (2m) (f) and 78.75 (1m) (a) 2. which impose a tax on fuel used to operate recreational motor boats. Current s. 78.75 (1m) (a) 3. appears to indicate that refunds are available for motor vehicle fuel used for recreational motor boats.

AB963, s. 15 Section 15. 125.14 (2) (e) of the statutes is amended to read:

AB963,11,20 125.14 (2) (e) Disposal. The department shall dispose of the alcohol beverages turned over to it by the court by either giving it to law enforcement agencies free of charge for use in criminal investigations, giving it to state-operated veterans' hospitals in amounts needed for medicinal purposes, selling it to the highest bidder if the bidder is a person holding a license or permit issued under this chapter, or destroying it, at the discretion of the department. If the department elects to sell the alcohol beverages, it shall publish a class 2 notice under ch. 985 asking for sealed bids from qualified bidders. Any items or groups of items in the inventory subject to a security interest, the existence of which was established in the proceedings for conviction as being bona fide and as having been created without the secured party having notice that the items were being used or were to be used in connection with the violation, shall be sold separately. The net proceeds from the sale, less all costs of seizure, storage and sale, shall be turned over to the state treasurer and credited to the common school fund.

Note: Currently, law enforcement officers are authorized to seize all alcohol beverages owned, possessed, kept, stored, manufactured, sold, distributed or transported in violation of state law. The law prohibits DOR from disposing of these beverages by furnishing them to local and state law enforcement agencies for use in criminal investigations. This change authorizes such use in addition to the other uses specifically authorized by statute.

AB963, s. 16 Section 16. 139.40 (2) of the statutes is amended to read:

AB963,12,10 139.40 (2) If cigarettes which do not bear the proper tax stamps or on which the tax has not been paid are so seized they may be given to law enforcement officers to use in criminal investigations or sold to qualified buyers by the secretary, without notice, and. If the cigarettes are sold, after deducting the costs of the sale and the keeping of the property, the proceeds of the sale shall be paid into the state treasury. When If the secretary finds that such cigarettes may deteriorate or become unfit for use in criminal investigations or for sale or that such sale those uses would otherwise be impractical, the secretary may order them destroyed or give them to a charitable or penal institution for free distribution to patients or inmates.

Note: Currently, the law is unclear as to whether DOR may dispose of seized cigarettes by furnishing them to local and state law enforcement agencies for use in criminal investigations. This provision authorized DOR to give cigarettes that it seizes to law enforcement officers for this use in addition to other uses specifically authorized by statute.

AB963, s. 17 Section 17. 812.37 (1) of the statutes is amended to read:

AB963,12,16 812.37 (1) The Except as provided in s. 812.34 (1), the debtor may claim an exemption under s. 812.34 (2) (b), or may assert any defense to the earnings garnishment, by completing the answer form and delivering or mailing it to the garnishee. The debtor or debtor's spouse may file an answer or an amended answer at any time before or during the effective period of the earnings garnishment.

Note: This provision adds a cross-reference to the statute that provides that in certain cases, the exemptions from garnishment do not apply.

AB963, s. 18 Section 18. 812.44 (1) (b) of the statutes is amended to read:

AB963,13,3 812.44 (1) (b) No Except as provided under par. (bg), no party may use a form substantially different from those in this subchapter as revised under this subsection. No party may alter those forms in a manner that may mislead any other party. If the court finds that a party has used a misleading form, the court shall award the aggrieved party actual damages, costs and reasonable attorney fees resulting from the additional proceeding.

Note: This provision creates an exemption to the required use by parties to garnishment actions of the statutory forms for garnishment.

AB963, s. 19 Section 19. 812.44 (1) (bg) of the statutes is created to read:

AB963,13,7 812.44 (1) (bg) If the judgment debt meets one of the conditions under s. 812.34 (1), the creditor shall amend the forms used under this subchapter to inform the garnishee and debtor that the exemptions provided under s. 812.34 (1) do not apply.

Note: This provision provides that the creditor, when it garnishes earnings, does not have to utilize the required forms if the debt is one to which the exemptions from garnishment do not apply. In these cases, the creditor is required to amend the forms used under the chapter, to inform the garnishee and the debtor that the exemptions from garnishment do not apply.

AB963, s. 20 Section 20. Initial applicability.

AB963,13,10 (1) Venue in income tax criminal cases. The treatment of section 71.80 (6m) of the statutes first applies to charges filed on the effective date of this subsection.

AB963,13,13 (2) Earnings garnishment. The treatment of sections 812.37 (1) and 812.44 (1) (b) and (bg) of the statutes first applies to actions commenced on the effective date of this subsection.

AB963, s. 21 Section 21. Effective dates. This act takes effect on the day after publication, except as follows:

AB963,13,18 (1) Income tax information returns. The treatment of sections 71.65 (2) (b) and (5), 71.70 (1) and (2), 71.72 and 71.73 (2) of the statutes takes effect on January 1, 1999.

AB963,13,19 (End)