Amendment CA1-ASA1-AB133

AB133-ASA1-CA1,349,14 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.".

AB133-ASA1-CA1,349,15 1003. Page 953, line 15: delete lines 15 to 21.

AB133-ASA1-CA1,349,16 1004. Page 953, line 21: after that line insert:

AB133-ASA1-CA1,349,17 " Section 1812t. 77.54 (44) of the statutes is created to read:

AB133-ASA1-CA1,349,20 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.".

AB133-ASA1-CA1,349,21 1005. Page 953, line 21: after that line insert:

AB133-ASA1-CA1,349,22 " Section 1812p. 77.54 (30) (a) 3. of the statutes is amended to read:

AB133-ASA1-CA1,350,3 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.".

AB133-ASA1-CA1,350,4 1006. Page 953, line 21: after that line insert:

AB133-ASA1-CA1,350,5 " Section 1812Lb. 77.54 (20) (c) 4m. of the statutes is created to read:

AB133-ASA1-CA1,350,9 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.".

AB133-ASA1-CA1,350,10 1007. Page 953, line 21: after that line insert:

AB133-ASA1-CA1,350,11 " Section 1812Lm. 77.51 (4) (c) 6. of the statutes is repealed.

AB133-ASA1-CA1, s. 1812Ln Section 1812Ln. 77.52 (2) (a) 1. of the statutes is amended to read:

AB133-ASA1-CA1,351,10 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.

AB133-ASA1-CA1, s. 1812Lp Section 1812Lp. 77.52 (2) (a) 2. of the statutes is amended to read:

AB133-ASA1-CA1,351,21 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.".

AB133-ASA1-CA1,351,22 1008. Page 953, line 21: after that line insert:

AB133-ASA1-CA1,351,23 " Section 1812np. 77.54 (20) (c) 6. of the statutes is amended to read:

AB133-ASA1-CA1,352,7 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.".

AB133-ASA1-CA1,352,8 1009. Page 953, line 21: after that line insert:

AB133-ASA1-CA1,352,9 " Section 1812s. 77.51 (9) (e) of the statutes is amended to read:

AB133-ASA1-CA1,352,14 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.".

AB133-ASA1-CA1,352,15 1010. Page 953, line 21: after that line insert:

AB133-ASA1-CA1,352,16 " Section 1813s. 77.51 (14g) (fm) of the statutes is created to read:

AB133-ASA1-CA1,352,20 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);

AB133-ASA1-CA1, s. 1183v Section 1183v. 77.54 (44) of the statutes is created to read:

AB133-ASA1-CA1,352,23 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).".

AB133-ASA1-CA1,352,24 1011. Page 956, line 3: after that line insert:

AB133-ASA1-CA1,353,2 " Section 1817bb. Subchapter VII (title) of chapter 77 [precedes 77.92] of the statutes is amended to read:

AB133-ASA1-CA1,353,3 CHAPTER 77

AB133-ASA1-CA1,353,4 temporary recycling surcharge

AB133-ASA1-CA1, s. 1817bc Section 1817bc. 77.92 (4) of the statutes is amended to read:

AB133-ASA1-CA1,353,22 77.92 (4) "Net business income", with respect to a partnership, means taxable income as calculated under section 703 of the internal revenue code Internal Revenue Code; plus the items of income and gain under section 702 of the internal revenue code Internal Revenue Code, including taxable state and municipal bond interest and excluding nontaxable interest income or dividend income from federal government obligations; minus the items of loss and deduction under section 702 of the internal revenue code Internal Revenue Code, except items that are not deductible under s. 71.21; plus guaranteed payments treated as not made to partners under section 707 (a) (c) of the internal revenue code Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds), (2dx) and (3s); and plus or minus, as appropriate, transitional adjustments, depreciation differences and basis differences under s. 71.05 (13), (15), (16), (17) and (19); but excluding income, gain, loss and deductions from farming. "Net business income", with respect to a natural person, estate or trust, means profit from a trade or business for federal income tax purposes and includes net income derived as an employe as defined in section 3121 (d) (3) of the internal revenue code Internal Revenue Code.

AB133-ASA1-CA1, s. 1817bcm Section 1817bcm. 77.92 (4r) of the statutes is repealed.

AB133-ASA1-CA1, s. 1817bd Section 1817bd. 77.93 (intro.) of the statutes is amended to read:

AB133-ASA1-CA1,354,2 77.93 Applicability. (intro.) For the privilege of doing business in this state, there is imposed a temporary recycling surcharge on the following entities:

AB133-ASA1-CA1, s. 1817be Section 1817be. 77.93 (1) of the statutes is amended to read:

AB133-ASA1-CA1,354,10 77.93 (1) All corporations required to file a return under subch. IV or V of ch. 71 that have at least $4,000 more than $1,000,000 in total gross receipts from all activities for the taxable year except corporations that are exempt from taxation under s. 71.26 (1) and that have no unrelated business income reportable under s. 71.24 (1m). The surcharge is imposed on the tax-option corporation, not on its shareholders, except that if a tax-option corporation's surcharge is delinquent, its shareholders are jointly and severally liable for it.

AB133-ASA1-CA1, s. 1817bf Section 1817bf. 77.93 (4) of the statutes is amended to read:

AB133-ASA1-CA1,354,14 77.93 (4) All insurers that are required to file a return under subch. VII of ch. 71 and that have at least $4,000 more than $1,000,000 in total gross receipts from all activities for the taxable year.

AB133-ASA1-CA1, s. 1817bg Section 1817bg. 77.94 (1) (intro.) of the statutes is amended to read:

AB133-ASA1-CA1,354,18 77.94 (1) (intro.) Except as provided in subs. sub. (2) and (3), for taxable years ending beginning after April 1, 1991 December 31, 1999, the surcharge imposed under s. 77.93 is calculated as follows:

AB133-ASA1-CA1, s. 1817bh Section 1817bh. 77.94 (1) (a) of the statutes is amended to read:

AB133-ASA1-CA1,354,24 77.94 (1) (a) On a corporation under s. 77.93 (1) and (4), an amount equal to the amount calculated by multiplying gross tax liability for the taxable year of the corporation by 5.5% 3.3%, or in the case of a tax-option corporation an amount equal to the amount calculated by multiplying net income under s. 71.34 by 0.4345% 0.2607%, up to a maximum of $9,800 $20,000, or $25, whichever is greater.

AB133-ASA1-CA1, s. 1817bi Section 1817bi. 77.94 (1) (b) of the statutes is amended to read:

AB133-ASA1-CA1,355,6 77.94 (1) (b) On an entity under s. 77.93 (2) or (3), except an entity that has less than $4,000 no more than $1,000,000 of gross receipts, an amount equal to the amount calculated by multiplying net business income as allocated or apportioned to this state by means of the methods under s. 71.04, for the taxable year of the entity by 0.4345% 0.2607%, up to a maximum of $9,800 $20,000, or $25, whichever is greater.

AB133-ASA1-CA1, s. 1817bj Section 1817bj. 77.94 (1) (c) of the statutes is amended to read:

AB133-ASA1-CA1,355,11 77.94 (1) (c) On an entity under s. 77.93 (5), except an entity that has a net farm profit gross receipts from farming of less no more than $1,000 $1,000,000, a surcharge of $25, regardless of whether the entity is subject to a surcharge determined under par. (b).

AB133-ASA1-CA1, s. 1817bk Section 1817bk. 77.94 (3) of the statutes is repealed.

AB133-ASA1-CA1, s. 1817bL Section 1817bL. 77.94 (4) of the statutes is repealed.

AB133-ASA1-CA1, s. 1817bm Section 1817bm. 77.945 of the statutes is repealed.

AB133-ASA1-CA1, s. 1817bn Section 1817bn. 77.96 (6) of the statutes is amended to read:

AB133-ASA1-CA1,355,17 77.96 (6) The department of revenue shall refer to the surcharge under this subchapter as the temporary recycling surcharge.".

AB133-ASA1-CA1,355,19 1012. Page 956, line 6: on lines 6 and 18, delete "98.25%" and substitute "97.45%".

AB133-ASA1-CA1,355,20 1013. Page 958, line 14: after that line insert:

AB133-ASA1-CA1,355,22 " Section 1818Lb. 79.10 (11) (b) of the statutes, as affected by 1999 Wisconsin Act 5, is amended to read:

AB133-ASA1-CA1,356,11 79.10 (11) (b) Before October 16, the department of administration shall determine the total funds available for distribution under the lottery and gaming credit in the following year and shall inform the joint committee on finance of that total. Total funds available for distribution shall be all moneys projected to be transferred to the lottery fund under ss. 20.455 (2) (g) and 20.505 (8) (am), (g) and (jm) and 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 s. 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 and gaming credit in the following year.

AB133-ASA1-CA1, s. 1818Lc Section 1818Lc. 79.10 (11) (b) of the statutes, as affected by 1999 Wisconsin Act .... (this act), is repealed and recreated to read:

AB133-ASA1-CA1,357,2 79.10 (11) (b) Before October 16, the department of administration shall determine the total funds available for distribution under the lottery and gaming credit in the following year and shall inform the joint committee on finance of that total. Total funds available for distribution shall be all moneys projected to be transferred to the lottery fund under ss. 20.455 (2) (g) and 20.505 (8) (am), (g) and (jm) and 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 and gaming credit in the following year.

AB133-ASA1-CA1, s. 1818Ld Section 1818Ld. 79.13 (1) of the statutes, as created by 1999 Wisconsin Act 5, is amended to read:

AB133-ASA1-CA1,357,6 79.13 (1) In the 1999-2000 fiscal year, the amount that is estimated to be expended from the appropriation under s. 20.835 (2) (q) (dn) is $15,000,000.

AB133-ASA1-CA1, s. 1818Lf Section 1818Lf. 79.13 (2) of the statutes, as created by 1999 Wisconsin Act 5, is renumbered 79.13 (2) (a) and amended to read:

AB133-ASA1-CA1,357,14 79.13 (2) (a) In the 2000-01 fiscal year, and in each fiscal year thereafter, the amount that is estimated to be expended from the appropriation under s. 20.835 (2) (q) (dn) is $15,000,000, plus the amount that is estimated to be expended from the appropriation under s. 20.835 (2) (q) (dn) in the previous fiscal year and less the actual amount that is expended from the appropriation under s. 20.835 (2) (q) (dn) in the previous fiscal year.

AB133-ASA1-CA1, s. 1818Lg Section 1818Lg. 79.13 (2) (b) of the statutes is created to read:

AB133-ASA1-CA1,357,20 79.13 (2) (b) In the 2001-02 fiscal year, the amount that is estimated to be expended from the appropriation under s. 20.835 (2) (q) is $15,000,000, plus the amount that is estimated to be expended from the appropriation under s. 20.835 (2) (dn) in the previous fiscal year and less the actual amount that is expended from the appropriation under s. 20.835 (2) (dn) in the previous fiscal year.

AB133-ASA1-CA1, s. 1818Lh Section 1818Lh. 79.13 (2) (c) of the statutes is created to read:

AB133-ASA1-CA1,358,2 79.13 (2) (c) In the 2002-03 fiscal year, and in each fiscal year thereafter, the amount that is estimated to be expended from the appropriation under s. 20.835 (2) (q) is $15,000,000, plus the amount that is estimated to be expended from the appropriation under s. 20.835 (2) (q) in the previous fiscal year and less the actual amount that is expended from the appropriation under s. 20.835 (2) (q) in the previous fiscal year.".

AB133-ASA1-CA1,358,3 1014. Page 958, line 14: after that line insert:

AB133-ASA1-CA1,358,4 " Section 1818Lq. 79.05 (2) (c) of the statutes is amended to read:

AB133-ASA1-CA1,358,11 79.05 (2) (c) Its municipal budget, exclusive of principal and interest on long-term debt and exclusive of payments of the recycling fee under s. 289.645, for the year of the statement under s. 79.015 increased over its municipal budget as adjusted under sub. (6), exclusive of principal and interest on long-term debt and exclusive of payments of the recycling fee under s. 289.645, for the year before that year by less than the sum of the inflation factor and the valuation factor, rounded to the nearest 0.10%.".

AB133-ASA1-CA1,358,12 1015. Page 958, line 14: after that line insert:

AB133-ASA1-CA1,358,13 " Section 1818Lk. 79.01 (1) of the statutes is amended to read:

AB133-ASA1-CA1,358,18 79.01 (1) There is established an account in the general fund entitled the "Expenditure Restraint Program Account". There shall be appropriated to that account $25,000,000 in 1991, in 1992 and in 1993, $42,000,000 in 1994 and, $48,000,000 in each year beginning in 1995 and ending in 1999 and $57,000,000 in the year 2000 and in each year thereafter.

AB133-ASA1-CA1, s. 1818Ln Section 1818Ln. 79.03 (3c) (f) of the statutes is amended to read:

AB133-ASA1-CA1,359,2 79.03 (3c) (f) Distribution amount. If the total amounts calculated under pars. (c) to (e) exceed the total amount to be distributed under this subsection, the amount paid to each eligible municipality shall be paid on a prorated basis. The total amount to be distributed under this subsection from s. 20.835 (1) (b) is $10,000,000 beginning in 1996 and ending in 1999 and $11,875,000 in the year 2000 and in each year thereafter.

AB133-ASA1-CA1, s. 1818Lp Section 1818Lp. 79.03 (4) of the statutes is amended to read:

AB133-ASA1-CA1,359,15 79.03 (4) In 1991, the total amount to be distributed under ss. 79.03, 79.04 and 79.06 from s. 20.835 (1) (d) is $869,000,000. In 1992, the total amount to be distributed under ss. 79.03, 79.04 and 79.06 from s. 20.835 (1) (d) is $885,961,300. In 1993, the total amount to be distributed under ss. 79.03, 79.04 and 79.06 from s. 20.835 (1) (d) is $903,680,500. In 1994, the total amounts to be distributed under this section and ss. 79.04 and 79.06 from s. 20.835 (1) (d) are $746,547,500 to municipalities and $168,981,800 to counties. In Beginning in 1995 and subsequent years ending in 1999, the total amounts to be distributed under ss. 79.03, 79.04 and 79.06 from s. 20.835 (1) (d) are $761,478,000 to municipalities and $168,981,800 to counties. In the year 2000 and subsequent years, the total amounts to be distributed under ss. 79.03, 79.04 and 79.06 from s. 20.835 (1) (d) are $776,707,600 to municipalities and $172,361,400 to counties.

AB133-ASA1-CA1, s. 1818Ls Section 1818Ls. 79.058 (3) (b) of the statutes is amended to read:

AB133-ASA1-CA1,359,18 79.058 (3) (b) In Beginning in 1995 and subsequent years ending in 1999, $20,159,000.

AB133-ASA1-CA1, s. 1818Lt Section 1818Lt. 79.058 (3) (c) of the statutes is created to read:

AB133-ASA1-CA1,359,20 79.058 (3) (c) In the year 2000 and subsequent years, $20,763,800.".

AB133-ASA1-CA1,359,21 1016. Page 958, line 14: after that line insert:

AB133-ASA1-CA1,359,22 " Section 1818Lm. 79.10 (10) (bn) of the statutes is created to read:

AB133-ASA1-CA1,360,5 79.10 (10) (bn) If a person who owns and uses property as specified under sub. (1) (dm) as of the certification date under par. (a), transfers the property after the certification date, the transferee may apply for the credit under sub. (9) (bm) on a form prescribed by the department of revenue. The transferee shall attest that, to the transferee's knowledge, the transferor used the property in the manner specified under sub. (1) (dm) as of the certification date under par. (a). A claim that is made under this paragraph is valid for the year in which the property is transferred.".

AB133-ASA1-CA1,360,6 1017. Page 958, line 15: delete lines 15 to 19 and substitute:

AB133-ASA1-CA1,360,7 " Section 1818mn. 84.01 (30) (g) of the statutes is created to read:

AB133-ASA1-CA1,360,10 84.01 (30) (g) 1. In this paragraph, "park-and-ride facility" means a facility with a parking lot and, within a reasonable walking distance, a station or transfer point where commuters access a mass transit system.

AB133-ASA1-CA1,360,15 2. 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). This subdivision applies only to park-and-ride facilities.".