AB133-ASA1-CA1,342,2521
73.0301
(2) (c) 2. A licensing department may not disclose any information
22received under subd. 1.
a. or b. to any person except to the department of revenue for
23the sole purpose of requesting certifications under par. (b) 2. in accordance with the
24memorandum of understanding under sub. (4) or to the department of workforce
25development for the purpose of administering s. 49.22.".
AB133-ASA1-CA1,343,85
73.0301
(1) (d) 6. A license or certificate of registration issued by the
6department of financial institutions, or a division of it, under s. 138.09, 138.12,
7217.06, 218.01, 218.02, 218.04, 218.05
or, 224.72
, 224.93 or under subch. III of ch.
8551.".
AB133-ASA1-CA1,343,15
14"
Section 1801n. 74.48 (1) of the statutes is renumbered 74.48 (1) (a) and
15amended to read:
AB133-ASA1-CA1,343,2416
74.48
(1) (a) If
a person who owns land that has been valued under s. 70.32 (2r)
17(b) is sold by a person who has owned it for less than 5 years and who has benefited
18from a value lower than that established by changes the use of the land so that the
19land is not valued under s. 70.32 (2r)
(a), there is imposed on that person a penalty
20equal to
5% of the difference between the
sale price of the agricultural land and the
21value that would be established for it under s. 70.32 (2r) (c) during property taxes
22that would have been levied on the land if the land had been assessed at full market
23value and the property taxes levied on the land for the last
year of the person's
24ownership 2 years that the land has been valued under s. 70.32 (2r).
AB133-ASA1-CA1,344,42
74.48
(1) (b) A person who owns land that has been valued under s. 70.32 (2r)
3and who sells the land, shall notify the buyer of the land that the land has been
4valued under s. 70.32 (2r).
AB133-ASA1-CA1,344,106
74.48
(2) Any amount due under sub. (1) shall be paid to the
department of
7revenue taxation district in which the land as described in sub. (1) is located. The
8taxation district shall distribute the amount to the taxing jurisdictions in which the
9land is located in proportion to the taxes levied by the taxing jurisdictions during the
102 years that the land has been valued under s. 70.32 (2r).
AB133-ASA1-CA1,344,1312
74.48
(3) The
department of revenue
taxation district in which the land as
13described in sub. (1) is located shall administer the penalty under this section.".
AB133-ASA1-CA1,345,2517
76.28
(1) (d) "Gross revenues" for a light, heat and power company other than
18a qualified wholesale electric company
or a transmission company means total
19operating revenues as reported to the public service commission except revenues for
20interdepartmental sales and for interdepartmental rents as reported to the public
21service commission and deductions from the sales and use tax under s. 77.61 (4),
22except that the company may subtract from revenues either the actual cost of power
23purchased for resale, as reported to the public service commission, by a light, heat
24and power company, except a municipal light, heat and power company, that
1purchases under federal or state approved wholesale rates more than 50% of its
2electric power from a person other than an affiliated interest, as defined in s. 196.52
3(1), if the revenue from that purchased electric power is included in the seller's gross
4revenues or the following percentages of the actual cost of power purchased for
5resale, as reported to the public service commission, by a light, heat and power
6company, except a municipal light, heat and power company that purchases more
7than 90% of its power and that has less than $50,000,000 of gross revenues: 10% for
8the fee assessed on May 1, 1988, 30% for the fee assessed on May 1, 1989, and 50%
9for the fee assessed on May 1, 1990, and thereafter. For a qualified wholesale electric
10company, "gross revenues" means total business revenues from those businesses
11included under par. (e) 1. to 4.
For a transmission company, "gross revenues" means
12total operating revenues as reported to the public service commission, except
13revenues for transmission service that is provided to a public utility that is subject
14to the license fee under sub. (2) (d), to a public utility, as defined in s. 196.01 (5), or
15to a cooperative association organized under ch. 185 for the purpose of providing
16electricity to its members only. For an electric utility, as defined in s. 16.957 (1) (g),
17"gross revenues" does not include public benefits fees collected by the electric utility
18under s. 16.957 (4) (a) or (5) (a). For a generator public utility, "gross revenues" does
19not include any grants awarded to the generator public utility under s. 16.958 (2) (b).
20For a wholesale supplier, as defined in s. 16.957 (1) (w), "gross revenues" does not
21include any public benefits fees that are received from a municipal utility or retail
22electric cooperative or under a joint program established under s. 16.957 (5) (f). For
23a municipal utility, "gross revenues" does not include public benefits fees received by
24the municipal utility from a municipal utility or retail electric cooperative under a
25joint program established under s. 16.957 (5) (f).
AB133-ASA1-CA1,346,102
76.28
(1) (e) (intro.) "Light, heat and power companies" means any person,
3association, company or corporation, including corporations described in s. 66.069 (2)
4and including, qualified wholesale electric companies
and transmission companies 5and except only business enterprises carried on exclusively either for the private use
6of the person, association, company or corporation engaged in them, or for the private
7use of a person, association, company or corporation owning a majority of all
8outstanding capital stock or who control the operation of business enterprises and
9except electric cooperatives taxed under s. 76.48 that engage in any of the following
10businesses:
AB133-ASA1-CA1,346,1212
76.28
(1) (e) 5. Transmitting electric current for light, heat or power.
AB133-ASA1-CA1,346,1414
76.28
(1) (eg) "Municipal utility" has the meaning given in s. 16.957 (1) (q).
AB133-ASA1-CA1,346,1716
76.28
(1) (gr) "Retail electric cooperative" has the meaning given in s. 16.957
17(1) (t).
AB133-ASA1-CA1,346,2019
76.28
(1) (j) "Transmission company" has the meaning given in s. 196.485 (1)
20(ge).
AB133-ASA1-CA1,346,2422
76.28
(2) (c) (intro.)
For Except as provided under par. (e), for private light, heat
23and power companies for 1986 and thereafter, an amount equal to the apportionment
24factor multiplied by the sum of:
AB133-ASA1-CA1,347,4
176.28
(2) (d)
For Except as provided under par. (e), for municipal light, heat and
2power companies, an amount equal to the gross revenues, except gross revenues from
3operations within the municipality that operates the company, multiplied by the
4rates under par. (b) or (c).
AB133-ASA1-CA1,347,76
76.28
(2) (e) For transmission companies, an amount equal to the gross
7revenues multiplied by the rates under par. (c).".
AB133-ASA1-CA1,348,210
76.48
(1g) (d) "Gross revenues" means total operating revenues, except
11revenues for interdepartmental sales and for interdepartmental rents, less
12deductions from the sales and use tax under s. 77.61 (4) and, in respect to any electric
13cooperative that purchases more than 50% of the power it sells, less the actual cost
14of power purchased for resale by an electric cooperative, if the revenue from that
15purchased electric power is included in the seller's gross revenues or if the electric
16cooperative purchased more than 50% of the power it sold in the year prior to January
171, 1988, from a seller located outside this state.
For an electric cooperative, "gross
18revenues" does not include grants awarded to the electric cooperative under s. 16.958
19(2) (b). For a retail electric cooperative, "gross revenues" does not include public
20benefits fees collected by the retail electric cooperative under s. 16.957 (5) (a), public
21benefits fees received by the retail electric cooperative from a retail electric
22cooperative or municipal utility under a joint program established under s. 16.957
23(5) (f). For a wholesale supplier, as defined in s. 16.957 (1) (w), "gross revenues" does
24not include any public benefits fees that are received from a municipal utility, as
1defined in s. 16.957 (1) (q), or retail electric cooperative or under a joint program
2established under s. 16.957 (5) (f).
AB133-ASA1-CA1,348,44
76.48
(1g) (dm) "Municipal utility" has the meaning given in s. 16.957 (1) (q).
AB133-ASA1-CA1,348,76
76.48
(1g) (fm) "Retail electric cooperative" has the meaning given in s. 16.957
7(1) (t).".
AB133-ASA1-CA1,348,1410
77.21
(1) "Conveyance" includes deeds and other instruments for the passage
11of ownership interests in real estate, including contracts and assignments of a
12vendee's interest therein
, including instruments that are evidence of a sale of
13time-share property, as defined in s. 707.02 (32), and including leases for at least 99
14years but excluding leases for less than 99 years, easements and wills.".
AB133-ASA1-CA1,349,318
TAXATION OF FOREST CROPLANDS;
19
REAL ESTATE TRANSFER FEES;
20
SALES AND USE TAXES; COUNTY AND
21
SPECIAL DISTRICT SALES AND USE
22
TAXES; MANAGED FOREST LAND;
23TEMPORARY RECYCLING SURCHARGE
;
24LOCAL FOOD AND BEVERAGE TAX;
1LOCAL RENTAL CAR TAX; Premier
2
resort area taxes; state rental
3
vehicle fee; dry cleaning fees
".
AB133-ASA1-CA1,349,86
77.25
(21) Of transmission facilities or land rights to the transmission
7company, as defined in s. 196.485 (1) (ge), under s. 196.485 (5) (b) or (c) or (6) (a) 1.
8in exchange for securities, as defined in s. 196.485 (1) (fe).".
AB133-ASA1-CA1,349,14
1177.255 Exemptions from return. No return is required with respect to
12conveyances exempt under s. 77.25 (1), (2r),
(3), (4) or (11) from the fee imposed under
13s. 77.22. No return is required with respect to conveyances exempt under s. 77.25
14(2) unless the transferor is also a lender for the transaction.".
AB133-ASA1-CA1,349,2018
77.54
(44) The gross receipts from the sale of and the storage, use or other
19consumption of materials, supplies and fuel used in the maintenance of railroad
20tracks and rights-of-way.".
AB133-ASA1-CA1,350,3
177.54
(30) (a) 3. Electricity sold
during the months of November, December,
2January, February, March and April for use in farming, including but not limited to
3agriculture, dairy farming, floriculture and horticulture.".
AB133-ASA1-CA1,350,96
77.54
(20) (c) 4m. Taxable sales do not include food and beverage items under
7pars. (b) 4. and (c) 2., and disposable products that are transferred with such items,
8that are provided by a restaurant to the restaurant's employe during the employe's
9work hours.".
AB133-ASA1-CA1,351,1013
77.52
(2) (a) 1. The furnishing of rooms or lodging to transients by hotelkeepers,
14motel operators and other persons furnishing accommodations that are available to
15the public, irrespective of whether membership is required for use of the
16accommodations
, including the furnishing of rooms or lodging through the sale of a
17time-share property, as defined in s. 707.02 (32), if the use of the rooms or lodging
18is not fixed at the time of sale as to the starting day or the lodging unit. In this
19subdivision, "transient" means any person residing for a continuous period of less
20than one month in a hotel, motel or other furnished accommodations available to the
21public. In this subdivision, "hotel" or "motel" means a building or group of buildings
22in which the public may obtain accommodations for a consideration, including,
23without limitation, such establishments as inns, motels, tourist homes, tourist
24houses or courts, lodging houses, rooming houses, summer camps, apartment hotels,
1resort lodges and cabins and any other building or group of buildings in which
2accommodations are available to the public, except accommodations, including
3mobile homes as defined in s. 66.058 (1) (d), rented for a continuous period of more
4than one month and accommodations furnished by any hospitals, sanatoriums, or
5nursing homes, or by corporations or associations organized and operated
6exclusively for religious, charitable or educational purposes provided that no part of
7the net earnings of such corporations and associations inures to the benefit of any
8private shareholder or individual. In this subdivision, "one month" means a calendar
9month or 30 days, whichever is less, counting the first day of the rental and not
10counting the last day of the rental.
AB133-ASA1-CA1,351,2112
77.52
(2) (a) 2. The sale of admissions to amusement, athletic, entertainment
13or recreational events or places except county fairs, the sale, rental or use of regular
14bingo cards, extra regular cards, special bingo cards and the sale of bingo supplies
15to players and the furnishing, for dues, fees or other considerations, the privilege of
16access to clubs or the privilege of having access to or the use of amusement,
17entertainment, athletic or recreational devices or facilities, including
, in connection
18with the sale or use of time-share property, as defined in s. 707.02 (32), the sale or
19furnishing of use of recreational facilities on a periodic basis or other recreational
20rights, including but not limited to membership rights, vacation services and club
21memberships.".
AB133-ASA1-CA1,352,7
177.54
(20) (c) 6. For purposes of subd. 1., "premises" shall be construed broadly,
2and, by way of illustration but not limitation, shall include the lobby, aisles and
3auditorium of a theater or the seating, aisles and parking area of an arena, rink or
4stadium or the parking area of a drive-in or outdoor theater. The premises of a
5caterer with respect to catered meals or beverages shall be the place where served.
6Vending machine premises shall include the room or area in which located Sales from
7a vending machine shall be considered sales for off-premises consumption.".
AB133-ASA1-CA1,352,1410
77.51
(9) (e)
An auction which is
Five or fewer auctions that are the sale of
11personal farm property or household goods and
not
that are held
by the same
12auctioneer at
regular intervals the same location during the year. In this paragraph,
13with respect to indoor locations, "location" means a building, except that in the case
14of a shopping center or a shopping mall "location" means a store.".
AB133-ASA1-CA1,352,2017
77.51
(14g) (fm) The transfer of transmission facilities, as defined in s. 196.485
18(1) (h), to a transmission company, as defined in s. 196.485 (1) (ge), after the
19organizational start-up date, as defined in s. 196.485 (1) (dv), of such company in
20exchange for securities, as defined in s. 196.485 (1) (fe);
AB133-ASA1-CA1,352,2322
77.54
(44) The gross receipts from the collection of public benefits fees that are
23charged under s. 16.957 (4) (a) or (5) (a).".
AB133-ASA1-CA1,353,2
1"
Section 1817bb. Subchapter VII (title) of chapter 77 [precedes 77.92] of the
2statutes is amended to read:
AB133-ASA1-CA1,353,4
4temporary recycling surcharge
