Amendment ASA1-AB133

AB133-ASA1,944,19 71.47 (4) (i) Nonclaimants. The credits under this subsection may not be claimed by a partnership, except a publicly traded partnership treated as a corporation under s. 71.22 (1) (1g), limited liability company, except a limited liability company treated as a corporation under s. 71.22 (1) (1g), or tax-option corporation or by partners, including partners of a publicly traded partnership, members of a limited liability company or shareholders of a tax-option corporation.

AB133-ASA1, s. 1760q Section 1760q. 71.49 (1) (eon) of the statutes is created to read:

AB133-ASA1,944,21 71.49 (1) (eon) Sustainable urban development zone credit under s. 71.47 (1dy).

AB133-ASA1, s. 1762 Section 1762. 71.54 (1) (d) (intro.) of the statutes is amended to read:

AB133-ASA1,944,25 71.54 (1) (d) 1991 and thereafter to 1999. (intro.) The amount of any claim filed in 1991 and thereafter to 1999 and based on property taxes accrued or rent constituting property taxes accrued during the previous year is limited as follows:

AB133-ASA1, s. 1763 Section 1763. 71.54 (1) (e) of the statutes is created to read:

AB133-ASA1,945,4 71.54 (1) (e) 2000 and thereafter. The amount of any claim filed in 2000 and thereafter and based on property taxes accrued or rent constituting property taxes accrued during the previous year is limited as follows:

AB133-ASA1,945,7 1. If the household income was $8,000 or less in the year to which the claim relates, the claim is limited to 80% of the property taxes accrued or rent constituting property taxes accrued or both in that year on the claimant's homestead.

AB133-ASA1,945,11 2. If the household income was more than $8,000 in the year to which the claim relates, the claim is limited to 80% of the amount by which the property taxes accrued or rent constituting property taxes accrued or both in that year on the claimant's homestead exceeds 11.8% of the household income exceeding $8,000.

AB133-ASA1,945,13 3. No credit may be allowed if the household income of a claimant exceeds $20,290.

AB133-ASA1, s. 1764 Section 1764. 71.54 (2) (a) (intro.) of the statutes is amended to read:

AB133-ASA1,945,19 71.54 (2) (a) (intro.) Property taxes accrued or rent constituting property taxes accrued shall be reduced by one-twelfth for each month or portion of a month for which the claimant received relief from any county under s. 59.53 (21) equal to or in excess of $400, participated in Wisconsin works under s. 49.147 (4) or (5) or 49.148 (1m) or received assistance under s. 49.19, except assistance received:

AB133-ASA1, s. 1764q Section 1764q. 71.58 (1) (c) of the statutes is amended to read:

AB133-ASA1,945,22 71.58 (1) (c) For partnerships except publicly traded partnerships treated as corporations under s. 71.22 (1) (1g), "claimant" means each individual partner.

AB133-ASA1, s. 1764s Section 1764s. 71.58 (1) (cm) of the statutes is amended to read:

AB133-ASA1,946,3 71.58 (1) (cm) For limited liability companies, except limited liability companies treated as corporations under s. 71.22 (1) (1g), "claimant" means each individual member.

AB133-ASA1, s. 1784 Section 1784. 71.64 (9) (b) of the statutes is renumbered 71.64 (9) (b) (intro.) and amended to read:

AB133-ASA1,946,9 71.64 (9) (b) (intro.) The department shall from time to time adjust the withholding tables to reflect any changes in income tax rates, any applicable surtax or any changes in dollar amounts in s. 71.06 (1), (1m), (1n), (1p) and (2) resulting from statutory changes, except that the as follows:

AB133-ASA1,946,14 1. The department may not adjust the withholding tables to reflect the changes in rates in s. 71.06 (1m) and (2) (c) and (d) and any changes in dollar amounts with respect to bracket indexing under s. 71.06 (2e), with respect to changes in rates under s. 71.06 (1m) and (2) (c) and (d), and with respect to standard deduction indexing under s. 71.05 (22) (ds) for any taxable year that begins before January 1, 2000.

AB133-ASA1,947,2 (c) The tables shall account for the working families tax credit under s. 71.07 (5m), subject to s. 71.07 (5m) (e). The tables shall be extended to cover from zero to 10 withholding exemptions, shall assume that the payment of wages in each pay period will, when multiplied by the number of pay periods in a year, reasonably reflect the annual wage of the employe from the employer and shall be based on the further assumption that the annual wage will be reduced for allowable deductions from gross income. The department may determine the length of the tables and a reasonable span for each bracket. In preparing the tables the department shall adjust all withholding amounts not an exact multiple of 10 cents to the next highest figure that is a multiple of 10 cents. The department shall also provide instructions with the tables for withholding with respect to quarterly, semiannual and annual pay periods.

AB133-ASA1, s. 1785 Section 1785. 71.64 (9) (b) 2. of the statutes is created to read:

AB133-ASA1,947,7 71.64 (9) (b) 2. The department shall adjust the withholding tables to reflect the changes in rates in s. 71.06 (1n), (1p) and (2) (e), (f), (g) and (h) and any changes in dollar amounts with respect to bracket indexing, with respect to changes in rates under s. 71.06 (1p) and (2) (g) and (h) on July 1, 2000.

AB133-ASA1, s. 1786 Section 1786. 71.67 (4) (a) of the statutes is amended to read:

AB133-ASA1,947,13 71.67 (4) (a) The administrator of the lottery division in the department under ch. 565 shall withhold from any lottery prize of $2,000 or more an amount determined by multiplying the amount of the prize by the highest rate applicable to individuals under s. 71.06 (1) or, (1m), (1n) or (1p). The administrator shall deposit the amounts withheld, on a monthly basis, as would an employer depositing under s. 71.65 (3) (a).

AB133-ASA1, s. 1787 Section 1787. 71.67 (5) (a) of the statutes is amended to read:

AB133-ASA1,947,20 71.67 (5) (a) Wager winnings. A person holding a license to sponsor and manage races under s. 562.05 (1) (b) or (c) shall withhold from the amount of any payment of pari-mutuel winnings under s. 562.065 (3) (a) or (3m) (a) an amount determined by multiplying the amount of the payment by the highest rate applicable to individuals under s. 71.06 (1) (a) to (c) or, (1m), (1n) or (1p) if the amount of the payment is more than $1,000.

AB133-ASA1, s. 1788 Section 1788. 71.75 (8) of the statutes is amended to read:

AB133-ASA1,948,6 71.75 (8) A refund payable on the basis of a separate return shall be issued to the person who filed the return. A refund payable on the basis of a joint return shall be issued jointly to the persons who filed the return, except that, if a judgment of divorce under ch. 767 apportions any refund that may be due the formerly married persons to one of the former spouses, or between the spouses, and if they include with their income tax return a copy of that portion of the judgment of divorce that relates to the apportionment of their tax refund, the department shall issue the refund to the person to whom the refund is awarded under the terms of the judgment of divorce or the department shall issue one check to each of the former spouses according to the apportionment terms of the judgment.

AB133-ASA1, s. 1797k Section 1797k. 73.03 (2a) of the statutes is amended to read:

AB133-ASA1,949,20 73.03 (2a) To prepare, have published and distribute to each property tax assessor and to others who so request assessment manuals. The manual shall discuss and illustrate accepted assessment methods, techniques and practices with a view to more nearly uniform and more consistent assessments of property at the local level. The manual shall be amended by the department from time to time to reflect advances in the science of assessment, court decisions concerning assessment practices, costs, and statistical and other information considered valuable to local assessors by the department. The manual shall incorporate standards for the assessment of all types of renewable energy resource systems used in this state as soon as such systems are used in sufficient numbers and sufficient data exists to allow the formulation of valid guidelines. The manual shall incorporate standards, which the department of revenue and the state historical society of Wisconsin shall develop, for the assessment of nonhistoric property in historic districts and for the assessment of historic property, including but not limited to property that is being preserved or restored; property that is subject to a protective easement, covenant or other restriction for historic preservation purposes; property that is listed in the national register of historic places in Wisconsin or in this state's register of historic places and property that is designated as a historic landmark and is subject to restrictions imposed by a municipality or by a landmarks commission. The manual shall incorporate general guidelines about ways to determine whether property is taxable in part under s. 70.1105 and examples of the ways that s. 70.1105 applies in specific situations. The manual shall state that assessors are required to comply with s. 70.32 (1g) and shall suggest procedures for doing so. The manual or a supplement to it shall specify per acre value guidelines for each municipality for various categories of agricultural land based on the income that could be generated from its estimated rental for agricultural use, as defined by rule, and capitalization rates established by rule. The manual or a supplement to it shall not specify per acre value guidelines for each municipality unless such guidelines are based on procedures that are established by rule. The manual shall include guidelines for classifying land as agricultural land, as defined in s. 70.32 (2) (c) 1. and guidelines for distinguishing between land and improvements to land. The cost of the development, preparation, publication and distribution of the manual and of revisions and amendments to it shall be borne by the assessors and requesters at an individual volume cost or a subscription cost as determined by the department. All receipts shall be credited to the appropriation under s. 20.566 (2) (hi). The department may provide free assessment manuals to other state agencies or exchange them at no cost with agencies of other states or of the federal government for similar information or publications.

AB133-ASA1, s. 1797m Section 1797m. 73.03 (33m) of the statutes is amended to read:

AB133-ASA1,950,3 73.03 (33m) To collect, as taxes under ch. 71 are collected, from each person who owes to the department of revenue delinquent taxes, fees, interest or penalties, a fee for each delinquent account equal to $35 or 6.5% of the taxes, fees, interest and penalties owed as of the due date specified in the assessment, notice of amount due or notice of redetermination on that account, whichever is greater. The department of revenue shall deposit into the general fund as general purpose revenue-earned all fees collected under this subsection.

AB133-ASA1, s. 1797p Section 1797p. 73.03 (33p) of the statutes is created to read:

AB133-ASA1,950,12 73.03 (33p) To collect, as taxes under ch. 71 are collected, from each person who owes to the department of revenue delinquent taxes, fees, interest or penalties, a $20 fee for each delinquent taxpayer who enters into an agreement with the department of revenue to pay in instalments the taxpayer's delinquent taxes, including fees, interest or penalties and to collect costs incurred to the department of revenue for court actions that are related to the collection of delinquent taxes. The department of revenue shall deposit into the general fund as general purpose revenue-earned all fees and costs collected under this subsection.

AB133-ASA1, s. 1798 Section 1798. 73.03 (35) of the statutes is amended to read:

AB133-ASA1,950,21 73.03 (35) To deny a portion of a credit claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds) or, (2dx) or (2dy), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (2dy) or (4) (am) or 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (2dy) or (4) (am) if granting the full amount claimed would violate the a requirement under s. 560.797 (4) (e) 560.785 or would bring the total of the credits granted to that claimant under s. 560.797 (4) (e), or the total of the credits granted to that claimant under all of those subsections, over the limit for that claimant under s. 560.768, 560.795 (2) (b) or 560.797 (5) (b).

AB133-ASA1, s. 1801m Section 1801m. 73.0305 of the statutes is amended to read:

AB133-ASA1,951,5 73.0305 Revenue limits and school aids 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 ss.121.15 (3m) (a) 1m. a. to c. and 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.

AB133-ASA1, s. 1805 Section 1805. 75.105 (3) of the statutes is amended to read:

AB133-ASA1,951,19 75.105 (3) Administration. Upon the cancellation of all or a portion of real property taxes under sub. (2), the county treasurer shall execute and provide to the owner of the property a statement identifying the property for which taxes have been canceled and shall enter on the tax certificate the date upon which the taxes were canceled and the amount of taxes canceled. The county treasurer shall charge back to the taxation district that included the tax-delinquent real property on its tax roll all of the amount of taxes canceled and shall include the amount of taxes canceled as a special charge in the next tax levy against the taxation district. The county treasurer shall notify the taxation district treasurer of the amount of taxes canceled by October 1. The taxation district shall determine the amount of canceled taxes to be charged back to, and collected from, each taxing jurisdiction for which taxes were collected by the taxation district. The amount determined may not include any interest.

AB133-ASA1, s. 1806 Section 1806. 75.17 of the statutes is created to read:

AB133-ASA1,951,22 75.17 Transfer of contaminated land to a municipality. (1) In this section:

AB133-ASA1,951,23 (a) "Hazardous substance" has the meaning given in s. 292.01 (5).

AB133-ASA1,951,24 (b) "Municipality" means a city, village or town.

AB133-ASA1,952,9 (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.

AB133-ASA1, s. 1807 Section 1807. 76.025 (1) of the statutes is amended to read:

AB133-ASA1,952,22 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.

AB133-ASA1, s. 1808 Section 1808. 76.03 (1) of the statutes is amended to read:

AB133-ASA1,953,3 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.

AB133-ASA1, s. 1810d Section 1810d. 76.91 (1m) of the statutes is created to read:

AB133-ASA1,953,8 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:

AB133-ASA1,953,11 (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.

AB133-ASA1,953,14 (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.

AB133-ASA1, s. 1812k Section 1812k. 77.265 (10) of the statutes is created to read:

AB133-ASA1,953,19 77.265 (10) Any person may use a return filed as a result of a conveyance to a nonprofit conservation organization, as defined in s. 23.0955 (1), that uses public funds, as defined in s. 16.023 (1m) (a) 3., for a transaction, as defined in s. 16.023 (1m) (a) 4.

AB133-ASA1, s. 1812L Section 1812L. 77.265 (10) of the statutes, as affected by 1999 Wisconsin Act .... (this act), is repealed.

AB133-ASA1, s. 1815 Section 1815. 77.60 (2) (intro.) of the statutes is amended to read:

AB133-ASA1,954,8 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:

AB133-ASA1, s. 1815g Section 1815g. 77.63 of the statutes is created to read:

AB133-ASA1,954,18 77.63 Agreements with direct marketers. (1) (a) The department of revenue may enter into agreements with out-of-state direct marketers to collect the sales tax and the use tax imposed under this subchapter at the rate imposed under this subchapter plus the rate imposed under subch. V. An out-of-state direct marketer that collects the sales tax and the use tax under this section may retain 5% of the first $1,000,000 of the taxes collected in a year and 6% of the taxes collected in excess of $1,000,000 in a year. This section does not apply to an out-of-state direct marketer who is required to collect the sales tax and the use tax imposed under this subchapter and under subch. V.

AB133-ASA1,954,23 (b) Sections 77.58, 77.59 and 77.60, as they apply to the taxes imposed under this subchapter, apply to agreements under this section, except that the department of revenue may negotiate payment schedules and audit procedures with out-of-state direct marketers. The retailer's discount under s. 77.61 (4) (c) does not apply to agreements under this section.

AB133-ASA1,955,3 (2) Annually, by July 31, the department of revenue shall certify to the department of health and family services an amount equal to one-eleventh of the taxes collected under sub. (1) for grants to counties under s. 46.513.

AB133-ASA1, s. 1816 Section 1816. 77.76 (3) of the statutes is amended to read:

AB133-ASA1,955,21 77.76 (3) From the appropriation under s. 20.835 (4) (g) the department shall distribute 98.5% 98.25% of the county taxes reported for each enacting county, minus the county portion of the retailers' discounts, to the county and shall indicate the taxes reported by each taxpayer, no later than the end of the 3rd month following the end of the calendar quarter in which such amounts were reported. In this subsection, the "county portion of the retailers' discount" is the amount determined by multiplying the total retailers' discount by a fraction the numerator of which is the gross county sales and use taxes payable and the denominator of which is the sum of the gross state and county sales and use taxes payable. The county taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments and all other adjustments of the county taxes previously distributed. Interest paid on refunds of county sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (g) at the rate paid by this state under s. 77.60 (1) (a). The county may retain the amount it receives or it may distribute all or a portion of the amount it receives to the towns, villages, cities and school districts in the county. Any county receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).

AB133-ASA1, s. 1817 Section 1817. 77.76 (4) of the statutes is amended to read:

AB133-ASA1,956,3 77.76 (4) There shall be retained by the state 1.5% of the taxes collected under this subchapter for taxes imposed by special districts under s. 77.705 and 1.75% of the taxes collected for taxes imposed by counties under s. 77.70 to cover costs incurred by the state in administering, enforcing and collecting the tax. All interest and penalties collected shall be deposited and retained by this state in the general fund.

AB133-ASA1, s. 1817d Section 1817d. 77.982 (3) of the statutes is amended to read:

AB133-ASA1,956,15 77.982 (3) From the appropriation under s. 20.835 (4) (gg), the department of revenue shall distribute 97% 98.25% of the taxes collected under this subchapter for each district to that district, no later than the end of the month following the end of the calendar quarter in which the amounts were collected. The taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments and all other adjustments. Interest paid on refunds of the tax under this subchapter shall be paid from the appropriation under s. 20.835 (4) (gg) at the rate under s. 77.60 (1) (a). Those taxes may be used only for the district's debt service on its bond obligations. Any district that receives a report along with a payment under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).

AB133-ASA1, s. 1817g Section 1817g. 77.991 (3) of the statutes is amended to read:

AB133-ASA1,957,2 77.991 (3) From the appropriation under s. 20.835 (4) (gg), the department of revenue shall distribute 97% 98.25% of the taxes collected under this subchapter for each district to that district, no later than the end of the month following the end of the calendar quarter in which the amounts were collected. The taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments and all other adjustments. Interest paid on refunds of the tax under this subchapter shall be paid from the appropriation under s. 20.835 (4) (gg) at the rate under s. 77.60 (1) (a). Those taxes may be used only for the district's debt service on its bond obligations. Any district that receives a report along with a payment under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).

AB133-ASA1, s. 1818 Section 1818. 77.996 (2) (i) of the statutes is created to read:

AB133-ASA1,957,4 77.996 (2) (i) Formal wear rental firms.

AB133-ASA1, s. 1818c Section 1818c. 77.996 (4) of the statutes is created to read:

AB133-ASA1,957,7 77.996 (4) "Formal wear" includes tuxedos, suits and dresses, but does not include costumes, table linens or household fabrics.

AB133-ASA1, s. 1818cm Section 1818cm. 77.996 (5) of the statutes is created to read:

AB133-ASA1,957,11 77.996 (5) "Formal wear rental firm" means a facility that rents formal wear to the general public and dry cleans only the formal wear that it rents to the general public.

AB133-ASA1, s. 1818d Section 1818d. 77.9961 (1) of the statutes is amended to read:

AB133-ASA1,957,19 77.9961 (1) No person may operate a dry cleaning facility in this state unless the person completes and submits to the department a form that the department prescribes and pays to the department a fee for each dry cleaning facility that the person operates. The fee is shall be paid in instalments, as provided in sub. (2), and each instalment is equal to 1.8% of the previous year's gross receipts from the previous 3 months from dry cleaning apparel and household fabrics, but not from formal wear the facility rents to the general public.

AB133-ASA1, s. 1818f Section 1818f. 77.9961 (2) of the statutes is amended to read:

AB133-ASA1,958,3 77.9961 (2) Persons who owe a fee under this section shall pay it in instalments on or before April 25, July 25, October 25 and January 15 25. The department shall issue a license to each person who pays the fee January 25 instalment and the previous 3 instalments and submits the form under this section. The license is valid through December 31 of for the year during in which the fee January 25 instalment is due. If a dry cleaning facility is sold, the seller may transfer the license to the buyer. Each holder of a license under this section shall display it prominently in the facility to which it applies.

AB133-ASA1, s. 1818g Section 1818g. 77.9961 (4) of the statutes is renumbered 77.9961 (4) (a).

AB133-ASA1, s. 1818h Section 1818h. 77.9961 (4) (b) of the statutes is created to read:

AB133-ASA1,958,9 77.9961 (4) (b) Any person who operates a dry cleaning facility and who pays an instalment under sub. (2) after the instalment is due shall pay to the department a penalty of $5 for each day from the date that the instalment is due to the date that the instalment is paid.

AB133-ASA1, s. 1818L Section 1818L. 77.9964 (4) of the statutes is created to read:

AB133-ASA1,958,14 77.9964 (4) The department shall reimburse the owner or operator of a formal wear rental firm an amount equal to the sum of any fees paid by the owner or operator under s. 77.9961 (1) prior to the effective date of this subsection .... [revisor inserts date].

AB133-ASA1, s. 1818m Section 1818m. 84.01 (30) (g) of the statutes is created to read:

AB133-ASA1,958,19 84.01 (30) (g) If the department determines that such a provision advances the public interest, a provision exempting the private entity from the restrictions under ss. 84.25 (11) and 86.19 (1), and specifying any requirements that the department determines will practicably advance the purposes of ss. 84.25 (11) and 86.19 (1).

AB133-ASA1, s. 1819 Section 1819. 84.013 (3) (zb) of the statutes is created to read:

AB133-ASA1,958,22 84.013 (3) (zb) USH 41 extending from 1.5 miles south of Frog Pond Road in Oconto County to 1.3 miles north of Schacht Road in Marinette County.