73.03 (50) (c) In the case of an applicant who is an individual and who has a social security number, sets forth the social security number of the applicant or, in the case of an applicant who is an individual and who does not have a social security number, submits a statement made or subscribed under oath or affirmation that the applicant does not have a social security number. The form of the statement shall be prescribed by the department of workforce development. A certificate issued in reliance upon a false statement submitted under this paragraph is invalid.
9,1798t
Section 1798t. 73.0301 (1) (d) 2. of the statutes is amended to read:
73.0301 (1) (d) 2. A license issued by the department of health and family services under s. 48.66 (1) (a) to a child welfare agency, group home, shelter care facility or day care center, as required by s. 48.60, 48.625, 48.65 or 938.22 (7).
9,1798u
Section 1798u. 73.0301 (1) (d) 6. of the statutes is amended to read:
73.0301 (1) (d) 6. A license or certificate of registration issued by the department of financial institutions, or a division of it, under s. 138.09, 138.12, 217.06, 218.01, 218.02, 218.04, 218.05 or, 224.72, 224.93 or under subch. III of ch. 551.
9,1798w
Section 1798w. 73.0301 (2) (c) 1. a. of the statutes is amended to read:
73.0301 (2) (c) 1. a. If the license holder is an individual and has a social security number, the license holder's social security number.
9,1798x
Section 1798x. 73.0301 (2) (c) 1. am. of the statutes is created to read:
73.0301 (2) (c) 1. am. If the applicant is an individual and does not have a social security number, a statement made or subscribed under oath or affirmation that the applicant does not have a social security number. The form of the statement shall be prescribed by the department of workforce development. A license issued in reliance upon a false statement submitted under this subd. 1. am. is invalid.
9,1798y
Section 1798y. 73.0301 (2) (c) 2. of the statutes is amended to read:
73.0301 (2) (c) 2. A licensing department may not disclose any information received under subd. 1. a. or b. to any person except to the department of revenue for the sole purpose of requesting certifications under par. (b) 2. in accordance with the memorandum of understanding under sub. (4) or to the department of workforce development for the purpose of administering s. 49.22.
9,1801m
Section 1801m. 73.0305 of the statutes is amended to read:
73.0305 Revenue limits and intradistrict transfer aid calculations. The department of revenue shall annually determine and certify to the state superintendent of public instruction, no later than the 4th Monday in June, the allowable rate of increase for the limit imposed under s. 121.85 (6) (ar) and subch. VII of ch. 121. For that limit, the The allowable rate of increase is the percentage change in the consumer price index for all urban consumers, U.S. city average, between the preceding March 31 and the 2nd preceding March 31, as computed by the federal department of labor.
9,1801n
Section 1801n. 74.48 (1) of the statutes is renumbered 74.48 (1) (a) and amended to read:
74.48 (1) (a) If a person who owns land that has been valued under s. 70.32 (2r) (b) is sold by a person who has owned it for less than 5 years and who has benefited from a value lower than that established by changes the use of the land so that the land is not valued under s. 70.32 (2r) (a), there is imposed on that person a penalty equal to 5% of the difference between the sale price of the agricultural land and the value that would be established for it under s. 70.32 (2r) (c) during property taxes that would have been levied on the land if the land had been assessed at full market value and the property taxes levied on the land for the last year of the person's ownership 2 years that the land has been valued under s. 70.32 (2r).
9,1801p
Section 1801p. 74.48 (1) (b) of the statutes is created to read:
74.48 (1) (b) A person who owns land that has been valued under s. 70.32 (2r) and who sells the land, shall notify the buyer of the land that the land has been valued under s. 70.32 (2r).
9,1801r
Section 1801r. 74.48 (2) of the statutes is amended to read:
74.48 (2) Any amount due under sub. (1) shall be paid to the department of revenue taxation district in which the land as described in sub. (1) is located. The taxation district shall distribute the amount to the taxing jurisdictions in which the land is located in proportion to the taxes levied by the taxing jurisdictions during the 2 years that the land has been valued under s. 70.32 (2r).
9,1801s
Section 1801s. 74.48 (3) of the statutes is amended to read:
74.48 (3) The department of revenue
taxation district in which the land as described in sub. (1) is located shall administer the penalty under this section.
9,1806
Section
1806. 75.17 of the statutes is created to read:
75.17 Transfer of contaminated land to a municipality. (1) In this section:
(a) "Hazardous substance" has the meaning given in s. 292.01 (5).
(b) "Municipality" means a city, village or town.
(2) If a county does not take a tax deed for property that is subject to a tax certificate and that is contaminated by a hazardous substance, within 2 years after the expiration of the redemption period that is described under s. 75.14 (1) and specified in s. 74.57 (2) (a) and (b) (intro.), the county shall take a tax deed for such property upon receiving a written request to do so from the municipality in which the property is located. The county may then retain ownership of the property or, if the county does not wish to retain ownership of the property, the county shall transfer ownership of the property to the municipality, for no consideration, within 180 days after receiving the written request from the municipality.
9,1807
Section
1807. 76.025 (1) of the statutes is amended to read:
76.025 (1) The property taxable under s. 76.13 shall include all franchises, and all real and personal property of the company used or employed in the operation of its business, except excluding property that is exempt from the property tax under s. 70.11 (39), such motor vehicles as are exempt under s. 70.112 (5) and treatment plant and pollution abatement equipment exempt under s. 70.11 (21) (a). The taxable property shall include all title and interest of the company referred to in such property as owner, lessee or otherwise, and in case any portion of the property is jointly used by 2 or more companies, the unit assessment shall include and cover a proportionate share of that portion of the property jointly used so that the assessments of the property of all companies having any rights, title or interest of any kind or nature whatsoever in any such property jointly used shall, in the aggregate, include only one total full value of such property.
9,1808
Section
1808. 76.03 (1) of the statutes is amended to read:
76.03 (1) The property, both real and personal, including all rights, franchises and privileges used in and necessary to the prosecution of the business and including property that is exempt from the property tax under s. 70.11 (39) of any company enumerated in s. 76.02 shall be deemed personal property for the purposes of taxation, and shall be valued and assessed together as a unit.
9,1809b
Section 1809b. 76.28 (1) (d) of the statutes is amended to read:
76.28 (1) (d) "Gross revenues" for a light, heat and power company other than a qualified wholesale electric company or a transmission company means total operating revenues as reported to the public service commission except revenues for interdepartmental sales and for interdepartmental rents as reported to the public service commission and deductions from the sales and use tax under s. 77.61 (4), except that the company may subtract from revenues either the actual cost of power purchased for resale, as reported to the public service commission, by a light, heat and power company, except a municipal light, heat and power company, that purchases under federal or state approved wholesale rates more than 50% of its electric power from a person other than an affiliated interest, as defined in s. 196.52 (1), if the revenue from that purchased electric power is included in the seller's gross revenues or the following percentages of the actual cost of power purchased for resale, as reported to the public service commission, by a light, heat and power company, except a municipal light, heat and power company that purchases more than 90% of its power and that has less than $50,000,000 of gross revenues: 10% for the fee assessed on May 1, 1988, 30% for the fee assessed on May 1, 1989, and 50% for the fee assessed on May 1, 1990, and thereafter. For a qualified wholesale electric company, "gross revenues" means total business revenues from those businesses included under par. (e) 1. to 4. For a transmission company, "gross revenues" means total operating revenues as reported to the public service commission, except revenues for transmission service that is provided to a public utility that is subject to the license fee under sub. (2) (d), to a public utility, as defined in s. 196.01 (5), or to a cooperative association organized under ch. 185 for the purpose of providing electricity to its members only. For an electric utility, as defined in s. 16.957 (1) (g), "gross revenues" does not include public benefits fees collected by the electric utility under s. 16.957 (4) (a) or (5) (a). For a generator public utility, "gross revenues" does not include any grants awarded to the generator public utility under s. 16.958 (2) (b). For a wholesale supplier, as defined in s. 16.957 (1) (w), "gross revenues" does not include any public benefits fees that are received from a municipal utility or retail electric cooperative or under a joint program established under s. 16.957 (5) (f). For a municipal utility, "gross revenues" does not include public benefits fees received by the municipal utility from a municipal utility or retail electric cooperative under a joint program established under s. 16.957 (5) (f).
9,1809f
Section 1809f. 76.28 (1) (e) (intro.) of the statutes is amended to read:
76.28 (1) (e) (intro.) "Light, heat and power companies" means any person, association, company or corporation, including corporations described in s. 66.069 (2) and including, qualified wholesale electric companies and transmission companies and except only business enterprises carried on exclusively either for the private use of the person, association, company or corporation engaged in them, or for the private use of a person, association, company or corporation owning a majority of all outstanding capital stock or who control the operation of business enterprises and except electric cooperatives taxed under s. 76.48 that engage in any of the following businesses:
9,1809g
Section 1809g. 76.28 (1) (e) 5. of the statutes is created to read:
76.28 (1) (e) 5. Transmitting electric current for light, heat or power.
9,1809h
Section 1809h. 76.28 (1) (eg) of the statutes is created to read:
76.28 (1) (eg) "Municipal utility" has the meaning given in s. 16.957 (1) (q).
9,1809j
Section 1809j. 76.28 (1) (gr) of the statutes is created to read:
76.28 (1) (gr) "Retail electric cooperative" has the meaning given in s. 16.957 (1) (t).
9,1809no
Section 1809no. 76.28 (1) (j) of the statutes is created to read:
76.28 (1) (j) "Transmission company" has the meaning given in s. 196.485 (1) (ge).
9,1809s
Section 1809s. 76.28 (2) (c) (intro.) of the statutes is amended to read:
76.28 (2) (c) (intro.) For Except as provided under par. (e), for private light, heat and power companies for 1986 and thereafter, an amount equal to the apportionment factor multiplied by the sum of:
9,1809w
Section 1809w. 76.28 (2) (d) of the statutes is amended to read:
76.28 (2) (d) For Except as provided under par. (e), for municipal light, heat and power companies, an amount equal to the gross revenues, except gross revenues from operations within the municipality that operates the company, multiplied by the rates under par. (b) or (c).
9,1809y
Section 1809y. 76.28 (2) (e) of the statutes is created to read:
76.28 (2) (e) For transmission companies, an amount equal to the gross revenues multiplied by the rates under par. (c).
9,1809zm
Section 1809zm. 76.48 (1g) (d) of the statutes is amended to read:
76.48 (1g) (d) "Gross revenues" means total operating revenues, except revenues for interdepartmental sales and for interdepartmental rents, less deductions from the sales and use tax under s. 77.61 (4) and, in respect to any electric cooperative that purchases more than 50% of the power it sells, less the actual cost of power purchased for resale by an electric cooperative, if the revenue from that purchased electric power is included in the seller's gross revenues or if the electric cooperative purchased more than 50% of the power it sold in the year prior to January 1, 1988, from a seller located outside this state. For an electric cooperative, "gross revenues" does not include grants awarded to the electric cooperative under s. 16.958 (2) (b). For a retail electric cooperative, "gross revenues" does not include public benefits fees collected by the retail electric cooperative under s. 16.957 (5) (a), public benefits fees received by the retail electric cooperative from a retail electric cooperative or municipal utility under a joint program established under s. 16.957 (5) (f). For a wholesale supplier, as defined in s. 16.957 (1) (w), "gross revenues" does not include any public benefits fees that are received from a municipal utility, as defined in s. 16.957 (1) (q), or retail electric cooperative or under a joint program established under s. 16.957 (5) (f).
9,1809zo
Section 1809zo. 76.48 (1g) (dm) of the statutes is created to read:
76.48 (1g) (dm) "Municipal utility" has the meaning given in s. 16.957 (1) (q).
9,1809zp
Section 1809zp. 76.48 (1g) (fm) of the statutes is created to read:
76.48 (1g) (fm) "Retail electric cooperative" has the meaning given in s. 16.957 (1) (t).
9,1810d
Section 1810d. 76.91 (1m) of the statutes is created to read:
76.91 (1m) If the amount calculated under sub. (1) is a negative amount and the taxpayer's annual gross revenue under s. 76.38, 1993 stats., is less than $10,000,000, the taxpayer may claim a credit against the fee imposed under this subchapter as follows:
(a) For the transitional adjustment fee paid for 1999, the taxpayer may consider the negative amount calculated under sub. (1) to be a positive amount and may claim a credit in an amount equal to 60% of the positive amount.
(b) For the transitional adjustment fee paid for the year 2000, the taxpayer may consider the negative amount calculated under sub. (1) to be a positive amount and may claim a credit in an amount equal to 40% of the positive amount.
9,1810em
Section 1810em. Chapter 77 (title) of the statutes is amended to read:
CHAPTER 77
TAXATION OF FOREST CROPLANDS;
REAL ESTATE TRANSFER FEES;
SALES AND USE TAXES; COUNTY AND
SPECIAL DISTRICT SALES AND USE
TAXES; MANAGED FOREST LAND;
TEMPORARY RECYCLING SURCHARGE;
LOCAL FOOD AND BEVERAGE TAX;
LOCAL RENTAL CAR TAX; Premier
resort area taxes; state rental
vehicle fee; dry cleaning fees
9,1810fm
Section 1810fm. 77.21 (1) of the statutes is amended to read:
77.21 (1) "Conveyance" includes deeds and other instruments for the passage of ownership interests in real estate, including contracts and assignments of a vendee's interest therein, including instruments that are evidence of a sale of time-share property, as defined in s. 707.02 (32), and including leases for at least 99 years but excluding leases for less than 99 years, easements and wills.
9,1810gm
Section 1810gm. 77.25 (21) of the statutes is created to read:
77.25 (21) Of transmission facilities or land rights to the transmission company, as defined in s. 196.485 (1) (ge), under s. 196.485 (5) (b) or (c) or (6) (a) 1. in exchange for securities, as defined in s. 196.485 (1) (fe).
9,1810hm
Section 1810hm. 77.255 of the statutes is amended to read:
77.255 Exemptions from return. No return is required with respect to conveyances exempt under s. 77.25 (1), (2r), (3), (4) or (11) from the fee imposed under s. 77.22. No return is required with respect to conveyances exempt under s. 77.25 (2) unless the transferor is also a lender for the transaction.
9,1812Lm
Section 1812Lm. 77.51 (4) (c) 6. of the statutes is repealed.
9,1812Lmg
Section 1812Lmg. 77.51 (9) (e) of the statutes is amended to read:
77.51 (9) (e) An auction which is
Five or fewer auctions that are the sale of personal farm property or household goods and not that are held
by the same auctioneer at regular intervals the same location during the year. In this paragraph, with respect to indoor locations, "location" means a building, except that in the case of a shopping center or a shopping mall "location" means a store.
9,1812Lmr
Section 1812Lmr. 77.51 (14g) (fm) of the statutes is created to read:
77.51 (14g) (fm) The transfer of transmission facilities, as defined in s. 196.485 (1) (h), to a transmission company, as defined in s. 196.485 (1) (ge), after the organizational start-up date, as defined in s. 196.485 (1) (dv), of such company in exchange for securities, as defined in s. 196.485 (1) (fe);
9,1812Ln
Section 1812Ln. 77.52 (2) (a) 1. of the statutes is amended to read:
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.
9,1812Lp
Section 1812Lp. 77.52 (2) (a) 2. of the statutes is amended to read:
77.52 (2) (a) 2. The sale of admissions to amusement, athletic, entertainment or recreational events or places except county fairs, the sale, rental or use of regular bingo cards, extra regular cards, special bingo cards and the sale of bingo supplies to players and the furnishing, for dues, fees or other considerations, the privilege of access to clubs or the privilege of having access to or the use of amusement, entertainment, athletic or recreational devices or facilities, including, in connection with the sale or use of time-share property, as defined in s. 707.02 (32), the sale or furnishing of use of recreational facilities on a periodic basis or other recreational rights, including but not limited to membership rights, vacation services and club memberships.
9,1812Lr
Section 1812Lr. 77.54 (20) (c) 4m. of the statutes is created to read:
77.54 (20) (c) 4m. Taxable sales do not include food and beverage items under pars. (b) 4. and (c) 2., and disposable products that are transferred with such items, that are provided by a restaurant to the restaurant's employe during the employe's work hours.
9,1812np
Section 1812np. 77.54 (20) (c) 6. of the statutes is amended to read:
77.54 (20) (c) 6. For purposes of subd. 1., "premises" shall be construed broadly, and, by way of illustration but not limitation, shall include the lobby, aisles and auditorium of a theater or the seating, aisles and parking area of an arena, rink or stadium or the parking area of a drive-in or outdoor theater. The premises of a caterer with respect to catered meals or beverages shall be the place where served. Vending machine premises shall include the room or area in which located Sales from a vending machine shall be considered sales for off-premises consumption.
9,1812p
Section 1812p. 77.54 (30) (a) 3. of the statutes is amended to read:
77.54 (30) (a) 3. Electricity sold during the months of November, December, January, February, March and April for use in farming, including but not limited to agriculture, dairy farming, floriculture and horticulture.
9,1812t
Section 1812t. 77.54 (44) of the statutes is created to read:
77.54 (44) The gross receipts from the sale of and the storage, use or other consumption of materials, supplies and fuel used in the maintenance of railroad tracks and rights-of-way.
9,1813v
Section 1813v. 77.54 (44) of the statutes is created to read:
77.54 (44) The gross receipts from the collection of public benefits fees that are charged under s. 16.957 (4) (a) or (5) (a).
9,1815
Section
1815. 77.60 (2) (intro.) of the statutes is amended to read:
77.60 (2) (intro.) Delinquent sales and use tax returns shall be subject to a $10 $20 late filing fee unless the return was not timely filed because of the death of the person required to file or unless the return was not timely filed because of a reasonable due to good cause and not because of due to neglect. The fee shall not apply if the department has failed to issue a seller's permit or a use tax registration within 30 days of the receipt of an application for a seller's permit or use tax registration accompanied by the fee established under s. 73.03 (50), if the person does not hold a valid certificate under s. 73.03 (50), and the security required under s. 77.61 (2) has not been placed with the department. Delinquent sales and use taxes shall bear interest at the rate of 1.5% per month until paid. The taxes imposed by this subchapter shall become delinquent if not paid:
9,1815g
Section 1815g. 77.63 of the statutes is created to read:
