SB77, s. 2411
18Section
2411. 78.005 (6m) of the statutes is created to read:
SB77,1055,2219
78.005
(6m) "File" means mail or deliver a document that the department
20prescribes to the department or, if the department prescribes another method of
21submitting or another destination, use that other method or submit to that other
22destination.
SB77, s. 2412
23Section
2412. 78.005 (13r) of the statutes is created to read:
SB77,1055,2524
78.005
(13r) "Sign" means write one's signature or, if the department
25prescribes another method of authenticating, use that other method.
SB77, s. 2413
1Section
2413. 78.01 (2) (e) of the statutes is amended to read:
SB77,1056,62
78.01
(2) (e) Gasoline sold for nonhighway use in mobile machinery and
3equipment; other than use in a snowmobile, an all-terrain vehicle that is not
4registered for private use under s. 23.33 (2) (d)
or (2g) or a recreational motorboat;
5and delivered directly into the consumer's storage tank in an amount of not less than
6100 gallons.
SB77, s. 2414
7Section
2414. 78.01 (2m) (f) of the statutes is amended to read:
SB77,1056,118
78.01
(2m) (f) It is sold for off-highway use other than use in a snowmobile,
in 9an all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d)
or
10(2g) or
in a recreational motorboat or if no claim for a refund for the tax on the diesel
11fuel may be made under s. 78.75 (1m) (a) 3.
SB77, s. 2415
12Section
2415. 78.09 (2) of the statutes is amended to read:
SB77,1056,1713
78.09
(2) To procure a license, a supplier who holds a valid certificate issued
14under s. 73.03 (50) shall file with the department an application
prescribed and
15furnished by the department and verified signed by the owner of the business if the
16owner is an individual, partnership or unincorporated association or by the
17president and secretary if the owner is a corporation.
SB77, s. 2416
18Section
2416. 78.09 (5) of the statutes is amended to read:
SB77,1056,2319
78.09
(5) To procure an export license, an exporter who holds a valid certificate
20issued under s. 73.03 (50) shall file with the department an application
prescribed
21and furnished by the department and verified signed by the owner of the business
22if the owner is an individual, partnership or unincorporated association or by the
23president and secretary if the owner is a corporation.
SB77, s. 2417
24Section
2417. 78.12 (2) (intro.) of the statutes is renumbered 78.12 (2) and
25amended to read:
SB77,1057,5
178.12
(2) Reports of licensees. Each licensee shall, not later than the last day
2of each month, file
with the department, or, if the department so requires, file
3electronically with any state agency that the department specifies, on forms
4prescribed and furnished by the department, a report
that indicates for the month
5before the month during which the report is due
the following:.
SB77, s. 2418
6Section
2418. 78.12 (2) (a) to (c) of the statutes are repealed.
SB77, s. 2419
7Section
2419. 78.12 (5) (a) of the statutes is amended to read:
SB77,1057,238
78.12
(5) (a) Licensed suppliers shall pay taxes on motor vehicle fuel no later
9than the 15th day of the month for motor vehicle fuel sold during the previous month.
10At the option of a wholesaler distributor, a licensed supplier shall allow the
11wholesaler distributor to delay paying the tax to the licensed supplier until the date
12that the tax is due to this state. A wholesaler distributor who makes delayed
13payments shall make the payments by electronic funds transfer. If a wholesaler
14distributor fails to make timely payments, the licensed supplier may terminate the
15right of the wholesaler distributor to make delayed payments. Each licensed
16supplier shall notify the department of each wholesaler distributor who makes
17delayed payments of the tax. The department may require any wholesaler
18distributor who makes delayed payments of the tax to
file with furnish the
19department a surety bond payable to this state in an amount not to exceed 3 times
20the highest estimated monthly tax owed by the wholesaler distributor. Whenever the
21wholesaler distributor pays the licensed supplier, the licensed supplier shall credit
22the wholesaler distributor's account for the amount of tax reduction that results from
23the calculation under s. 78.12 (4) (a) 2.
SB77, s. 2420
24Section
2420. 78.12 (5) (b) of the statutes is repealed and recreated to read:
SB77,1058,3
178.12
(5) (b) Licensees shall mail or deliver tax revenue to the department or,
2if the department prescribes another method of submitting or another destination,
3use that other method or submit to that other destination.
SB77, s. 2421
4Section
2421. 78.20 (1m) of the statutes is amended to read:
SB77,1058,105
78.20
(1m) Any person who operates a service station, store, garage or other
6place of business within this state for the retail sale of gasoline therefrom who has
7paid the tax required by this subchapter on the gasoline received into that person's
8storage at such place of business shall be reimbursed and repaid 0.5% of such tax to
9cover shrinkage and evaporation losses upon making and filing a claim
with the
10department on forms prescribed and furnished by it.
SB77, s. 2422
11Section
2422. 78.20 (4) of the statutes is amended to read:
SB77,1058,2112
78.20
(4) On the filing of a claim under sub. (3), accompanied by the invoice or
13a list of purchases, the department shall determine the amount of refund due. The
14department may make such investigation of the correctness of the facts stated in
15such claim as it deems necessary. When the department has approved such claim
16it shall
pay reimburse the claimant
the reimbursement herein provided under this
17section out of the moneys collected under this chapter to be used for carrying out this
18section. No claim for refund shall be denied or the payment thereof withheld for
19failure of the invoice or list of purchases to show the amount of the Wisconsin motor
20vehicle fuel tax on the gasoline as a separate item if the amount of such tax is
21determinable from the information stated on the invoice or list of purchases.
SB77, s. 2423
22Section
2423. 78.22 (1) of the statutes is amended to read:
SB77,1059,423
78.22
(1) Floor tax imposed. On the date any motor vehicle fuel tax rate change
24becomes effective under s. 78.01, a floor tax is hereby imposed upon every person who
25is in possession of any motor vehicle fuel held for sale or resale and on which the
1motor vehicle fuel tax already has been imposed. The person shall determine the
2volume of motor vehicle fuel and shall file
with the department by the 15th day of
3the month in which the new tax rate becomes effective a return, together with any
4tax due on it, determined in accordance with sub. (2).
SB77, s. 2424
5Section
2424. 78.22 (3) (a) of the statutes is renumbered 78.22 (3).
SB77, s. 2425
6Section
2425. 78.22 (3) (b) of the statutes is repealed.
SB77, s. 2426
7Section
2426. 78.22 (4) of the statutes is amended to read:
SB77,1059,158
78.22
(4) Late filing fee. Any person who fails to file a motor vehicle fuel floor
9tax return when due shall pay a late filing fee of $10. A return
shall be considered 10that is mailed is filed in time if it is mailed in a properly addressed envelope with 1st
11class postage duly prepaid and the envelope is officially postmarked on the date due
12and the return is actually received by the department
or at the destination that the
13department prescribes within 5 days of the due date.
A return that is not mailed is
14timely if it is received on or before the due date by the department or at the
15destination that the department prescribes.
SB77, s. 2427
16Section
2427. 78.39 (4m) of the statutes is created to read:
SB77,1059,2017
78.39
(4m) "File" means mail or deliver a document that the department
18prescribes to the department or, if the department prescribes another method of
19submitting or another destination, use that other method or submit to that other
20destination.
SB77, s. 2428
21Section
2428. 78.40 (1) of the statutes is amended to read:
SB77,1060,922
78.40
(1) Imposition of tax and by whom paid. An excise tax at the rate
23determined under s. 78.405 is imposed on the use of alternate fuels. The tax, with
24respect to all alternate fuel delivered by an alternate fuel dealer into supply tanks
25of motor vehicles in this state, attaches at the time of delivery and shall be collected
1by the dealer from the alternate fuels user and shall be paid to the department. The
2tax, with respect to alternate fuels acquired by any alternate fuels user other than
3by delivery by an alternate fuel dealer into a fuel supply tank of a motor vehicle, or
4of a snowmobile, an all-terrain vehicle that is not registered for private use under
5s. 23.33 (2) (d)
or (2g) or a recreational motorboat, attaches at the time of the use of
6the fuel and shall be paid to the department by the user. The department may permit
7any supplier of alternate fuels to report and pay to the department the tax on
8alternate fuels delivered into the storage facility of an alternate fuels user or retailer
9which will be consumed for alternate fuels tax purposes or sold at retail.
SB77, s. 2429
10Section
2429. 78.49 (1) (a) of the statutes is amended to read:
SB77,1060,2311
78.49
(1) (a) For the purpose of determining the amount of liability to the state
12for the tax under this subchapter, except as provided in par. (b), each alternate fuels
13licensee shall, not later than the last day of each month, file a monthly report for the
14next preceding month
with the department on forms furnished and prescribed by it.
15Such report shall contain a declaration by the licensee that the statements contained
16therein are accurate and are a true return of the amount of the alternate fuels tax
17due and shall be
subscribed signed by the licensee or the licensee's duly authorized
18agent.
The report shall show, with reference to each location at which an alternate
19fuel is delivered or placed by such licensee into a fuel supply tank of any motor
20vehicle, the information that the department reasonably requires for the proper
21administration and enforcement of the tax under this subchapter. The department
22shall give due consideration to the varying types of operations and transactions in
23specifying the information required.
SB77, s. 2430
24Section
2430. 78.55 (2g) of the statutes is created to read:
SB77,1060,2525
78.55
(2g) "Department" means the department of revenue.
SB77, s. 2431
1Section
2431. 78.55 (2r) of the statutes is created to read:
SB77,1061,52
78.55
(2r) "File" means mail or deliver a document that the department
3prescribes to the department or, if the department prescribes another method of
4submitting or another destination, use that other method or submit to that other
5destination.
SB77, s. 2432
6Section
2432. 78.55 (6) of the statutes is created to read:
SB77,1061,87
78.55
(6) "Sign" means write one's signature or, if the department prescribes
8another method of authenticating, use that other method.
SB77, s. 2433
9Section
2433. 78.58 (1) (a) of the statutes is amended to read:
SB77,1061,2310
78.58
(1) (a) For the purpose of determining the amount of the licensee's
11liability to the state for the tax imposed by this subchapter, except as provided in par.
12(b), each general aviation fuel licensee shall, not later than the 20th day of each
13month, file a monthly report for the next preceding month
with the department on
14forms furnished and prescribed by it. The report shall contain a declaration by the
15licensee that the statements contained therein are accurate and are a true return of
16the amount of general aviation fuel tax due and shall be subscribed by the. The 17licensee or the licensee's duly authorized agent
. The report shall show, with
18reference to each location at which general aviation fuel is delivered or placed by the
19licensee into a fuel supply tank of any aircraft, such information as the department
20may reasonably require for the proper administration and enforcement of the
21general aviation fuel tax. The department shall give due consideration to the varying
22types of operations and transactions in specifying the information required shall sign
23the report.
SB77, s. 2434
24Section
2434. 78.58 (3) of the statutes is amended to read:
SB77,1062,8
178.58
(3) Computation of tax. Each general aviation fuel licensee at the time
2of making the monthly or quarterly report shall compute and pay
to the public
3depository if one has been designated under s. 78.585, but otherwise directly to the
4department, the full amount of the general aviation fuel tax for the next preceding
5month or quarter, which shall be computed as follows: the number of gallons of
6general aviation fuel placed into the fuel supply tanks of an aircraft or into bulk
7storage facilities by the general aviation fuel licensee, multiplied by 0.06 and the
8resulting figure expressed in dollars.
SB77, s. 2436
10Section
2436. 78.59 (2) of the statutes is amended to read:
SB77,1062,1511
78.59
(2) Final report. Every general aviation fuel licensee shall, upon such
12cessation, sale or transfer of the business or upon the cancellation or revocation of
13a license, make a report as required in s. 78.58 and pay all general aviation fuel taxes
14and penalties due the state.
Such payment shall be to the public depository if one
15has been designated under s. 78.585, but otherwise to the department.
SB77, s. 2437
16Section
2437. 78.66 (4) of the statutes is created to read:
SB77,1062,1917
78.66
(4) The department may require any person who keeps records in
18machine-readable form for federal fuel tax purposes to keep those records in the
19same form for purposes of the taxes under this chapter.
SB77, s. 2438
20Section
2438. 78.70 (1) (intro.) of the statutes is amended to read:
SB77,1063,221
78.70
(1) Department authority. (intro.) The department may collect
22delinquent motor vehicle fuel, alternate fuel and general aviation fuel taxes in the
23manner provided for the collection of delinquent income and franchise taxes under
24ss. 71.80 (12), 71.82 (2), 71.91 (1) (a) and (c) and (2) to
(8) and (7), 71.92
and 73.0301,
1including proceeding under the authority incorporated by reference in s. 71.91 (5) (j)
2and the authority to:
SB77, s. 2439
3Section
2439. 78.75 (1m) (a) 1. of the statutes is amended to read:
SB77,1063,114
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, s. 2440
12Section
2440. 78.75 (1m) (a) 2m. of the statutes is amended to read:
SB77,1063,1713
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, s. 2441
18Section
2441. 78.75 (1m) (a) 3. of the statutes is amended to read:
SB77,1064,719
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, 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:
SB77,1064,2210
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, s. 2443
23Section
2443. 78.75 (1m) (c) of the statutes is amended to read:
SB77,1065,2324
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, s. 2444
24Section
2444. 78.75 (1m) (e) of the statutes is amended to read:
SB77,1066,9
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, s. 2445
10Section
2445. 78.78 (3) of the statutes is amended to read:
SB77,1066,1711
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, s. 2446
18Section
2446. 79.03 (3) (b) 3. of the statutes is amended to read:
SB77,1067,719
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, s. 2447
8Section
2447. 79.03 (3) (b) 4. a. of the statutes is amended to read:
SB77,1067,179
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, s. 2448
18Section
2448. 79.10 (1) (c) of the statutes is created to read:
SB77,1067,2019
79.10
(1) (c) "Average total levies" means the average of the total levies for the
203 years preceding the assessment year to which the tax credit is to apply.
SB77, s. 2449
21Section
2449. 79.10 (1) (f) of the statutes is repealed.
SB77, s. 2450
22Section
2450. 79.10 (1) (g) of the statutes is repealed.
SB77, s. 2451
23Section
2451. 79.10 (1) (h) of the statutes is created to read:
SB77,1067,2524
79.10
(1) (h) "Total levies" means the property taxes levied by all taxing
25jurisdictions.
SB77, s. 2452
1Section
2452. 79.10 (1m) of the statutes is repealed.
SB77, s. 2453
2Section
2453. 79.10 (2) of the statutes is amended to read:
SB77,1068,113
79.10
(2) Notice to municipalities. On or before December 1 of the year
4preceding the distribution under sub. (7m) (a), the department of revenue shall
5notify the clerk of each town, village and city of the
estimated fair market value, as
6determined under sub. (11), to be used to calculate the lottery credit under sub. (5)
7and of the amount to be distributed to it under sub. (7m) (a) on the following 4th
8Monday in July
and of the amount to be distributed to it under sub. (7m) (b) on the
9following 4th Monday in March. The anticipated receipt of such distribution shall
10not be taken into consideration in determining the tax rate of the municipality but
11shall be applied as tax credits.
SB77, s. 2454
12Section
2454. 79.10 (5) of the statutes is repealed and recreated to read:
SB77,1068,1513
79.10
(5) Lottery credit. The amount determined under sub. (11) (b) shall be
14distributed to municipalities in proportion to their share of the sum of average total
15levies for all municipalities.
SB77, s. 2455
16Section
2455. 79.10 (7m) (b) 1. a. of the statutes is amended to read:
SB77,1068,2017
79.10
(7m) (b) 1. a. The amount determined under sub. (5)
with respect to
18claims filed for which the town, village or city has furnished notice under sub. (1m)
19by March 1 shall be distributed from the appropriation under s. 20.835 (3) (q) by the
20department of administration on the 4th Monday in March.
SB77, s. 2456
21Section
2456. 79.10 (7r) of the statutes is repealed.
SB77, s. 2457
22Section
2457. 79.10 (9) (bm) of the statutes is repealed and recreated to read:
SB77,1069,523
79.10
(9) (bm)
Lottery credit. Except as provided in ss. 79.175 and 79.18, every
24property taxpayer of the municipality having assessed property shall receive a tax
25credit in an amount determined by applying the percentage of the amount of the
1value of property assessed to the taxpayer to the amount of the distribution to be
2made to the municipality under sub. (7m) (b), as stated in the December 1 notification
3from the department of revenue, except that no taxpayer may receive a credit larger
4than the total amount of property taxes to be paid on each parcel for which tax is
5levied for that year by that taxpayer.
SB77, s. 2458
6Section
2458. 79.10 (9) (c) of the statutes is amended to read:
SB77,1069,107
79.10
(9) (c)
Credits shown on tax bill. The lottery credit under par. (bm) shall
8reduce the property taxes otherwise payable
for those taxpayers who are eligible to
9receive that credit and who furnish the information required under sub. (10) (a), and
10the credit under par. (b) shall reduce the property taxes otherwise payable.
SB77, s. 2459
11Section
2459. 79.10 (10) of the statutes is repealed.