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
AB133-ASA1-CA1,353,226
77.92
(4) "Net business income", with respect to a partnership, means taxable
7income as calculated under section
703 of the
internal revenue code Internal
8Revenue Code; plus the items of income and gain under section
702 of the
internal
9revenue code Internal Revenue Code, including taxable state and municipal bond
10interest and excluding nontaxable interest income or dividend income from federal
11government obligations; minus the items of loss and deduction under section
702 of
12the
internal revenue code Internal Revenue Code, except items that are not
13deductible under s. 71.21; plus
guaranteed payments
treated as not made to partners
14under section
707 (a) (c) of the
internal revenue code Internal Revenue Code; plus
15the credits claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds), (2dx)
16and (3s);
and plus or minus, as appropriate, transitional adjustments, depreciation
17differences and basis differences under s. 71.05 (13), (15), (16), (17) and (19); but
18excluding income, gain, loss and deductions from farming. "Net business income",
19with respect to a natural person, estate or trust, means profit from a trade or
20business for federal income tax purposes and includes net income derived as an
21employe as defined in section
3121 (d) (3) of the
internal revenue code Internal
22Revenue Code.
AB133-ASA1-CA1,354,2
177.93 Applicability. (intro.) For the privilege of doing business in this state,
2there is imposed a
temporary recycling surcharge on the following entities:
AB133-ASA1-CA1,354,104
77.93
(1) All corporations required to file a return under subch. IV or V of ch.
571 that have
at least $4,000 more than $1,000,000 in
total gross receipts from all
6activities for the taxable year except corporations that are exempt from taxation
7under s. 71.26 (1) and that have no unrelated business income reportable under s.
871.24 (1m). The surcharge is imposed on the tax-option corporation, not on its
9shareholders, except that if a tax-option corporation's surcharge is delinquent, its
10shareholders are jointly and severally liable for it.
AB133-ASA1-CA1,354,1412
77.93
(4) All insurers that are required to file a return under subch. VII of ch.
1371 and that have
at least $4,000 more than $1,000,000 in
total gross receipts from
14all activities for the taxable year.
AB133-ASA1-CA1,354,1816
77.94
(1) (intro.) Except as provided in
subs. sub. (2)
and (3), for taxable years
17ending beginning after
April 1, 1991 December 31, 1999, the surcharge imposed
18under s. 77.93 is calculated as follows:
AB133-ASA1-CA1,354,2420
77.94
(1) (a) On a corporation under s. 77.93 (1) and (4), an amount equal to
21the amount calculated by multiplying gross tax liability for the taxable year of the
22corporation by
5.5% 3.3%, or in the case of a tax-option corporation an amount equal
23to the amount calculated by multiplying net income under s. 71.34 by
0.4345% 240.2607%, up to a maximum of
$9,800
$20,000, or $25, whichever is greater.
AB133-ASA1-CA1,355,6
177.94
(1) (b) On an entity under s. 77.93 (2) or (3), except an entity that has
less
2than $4,000 no more than $1,000,000 of gross receipts, an amount equal to the
3amount calculated by multiplying net business income as allocated or apportioned
4to this state by means of the methods under s. 71.04, for the taxable year of the entity
5by
0.4345% 0.2607%, up to a maximum of
$9,800 $20,000, or $25, whichever is
6greater.
AB133-ASA1-CA1,355,118
77.94
(1) (c) On an entity under s. 77.93 (5), except an entity that has
a net farm
9profit gross receipts from farming of
less no more than
$1,000 $1,000,000, a
10surcharge of $25, regardless of whether the entity is subject to a surcharge
11determined under par. (b).
AB133-ASA1-CA1,355,1716
77.96
(6) The department of revenue shall refer to the surcharge under this
17subchapter as the
temporary recycling surcharge.".
AB133-ASA1-CA1,356,1123
79.10
(11) (b) Before October 16, the department of administration shall
24determine the total funds available for distribution under the lottery and gaming
1credit in the following year and shall inform the joint committee on finance of that
2total. Total funds available for distribution shall be all moneys projected to be
3transferred to the lottery fund under ss. 20.455 (2) (g) and 20.505 (8) (am), (g) and
4(jm) and all existing and projected lottery proceeds and interest for the fiscal year of
5the distribution, less the amount estimated to be expended
under ss. 20.455 (2) (r),
620.566 (2) (r) and s. 20.835
(2) (q) and (3) (r) and less the required reserve under s.
720.003 (5). The joint committee on finance may revise the total amount to be
8distributed if it does so at a meeting that takes place before November 1. If the joint
9committee on finance does not schedule a meeting to take place before November 1,
10the total determined by the department of administration shall be the total amount
11estimated to be distributed under the lottery and gaming credit in the following year.
AB133-ASA1-CA1, s. 1818Lc
12Section 1818Lc. 79.10 (11) (b) of the statutes, as affected by 1999 Wisconsin
13Act .... (this act), is repealed and recreated to read:
AB133-ASA1-CA1,357,214
79.10
(11) (b) Before October 16, the department of administration shall
15determine the total funds available for distribution under the lottery and gaming
16credit in the following year and shall inform the joint committee on finance of that
17total. Total funds available for distribution shall be all moneys projected to be
18transferred to the lottery fund under ss. 20.455 (2) (g) and 20.505 (8) (am), (g) and
19(jm) and all existing and projected lottery proceeds and interest for the fiscal year of
20the distribution, less the amount estimated to be expended under ss. 20.455 (2) (r),
2120.566 (2) (r) and 20.835 (2) (q) and (3) (r) and less the required reserve under s.
2220.003 (5). The joint committee on finance may revise the total amount to be
23distributed if it does so at a meeting that takes place before November 1. If the joint
24committee on finance does not schedule a meeting to take place before November 1,
1the total determined by the department of administration shall be the total amount
2estimated to be distributed under the lottery and gaming credit in the following year.
AB133-ASA1-CA1,357,65
79.13
(1) In the 1999-2000 fiscal year, the amount that is estimated to be
6expended from the appropriation under s. 20.835 (2)
(q) (dn) is $15,000,000.
AB133-ASA1-CA1,357,149
79.13
(2) (a) In the 2000-01 fiscal year,
and in each fiscal year thereafter, the
10amount that is estimated to be expended from the appropriation under s. 20.835 (2)
11(q) (dn) is $15,000,000, plus the amount that is estimated to be expended from the
12appropriation under s. 20.835 (2)
(q) (dn) in the previous fiscal year and less the
13actual amount that is expended from the appropriation under s. 20.835 (2)
(q) (dn) 14in the previous fiscal year.
AB133-ASA1-CA1,357,2016
79.13
(2) (b) In the 2001-02 fiscal year, the amount that is estimated to be
17expended from the appropriation under s. 20.835 (2) (q) is $15,000,000, plus the
18amount that is estimated to be expended from the appropriation under s. 20.835 (2)
19(dn) in the previous fiscal year and less the actual amount that is expended from the
20appropriation under s. 20.835 (2) (dn) in the previous fiscal year.
AB133-ASA1-CA1,358,222
79.13
(2) (c) In the 2002-03 fiscal year, and in each fiscal year thereafter, the
23amount that is estimated to be expended from the appropriation under s. 20.835 (2)
24(q) is $15,000,000, plus the amount that is estimated to be expended from the
25appropriation under s. 20.835 (2) (q) in the previous fiscal year and less the actual
1amount that is expended from the appropriation under s. 20.835 (2) (q) in the
2previous fiscal year.".
AB133-ASA1-CA1,358,115
79.05
(2) (c) Its municipal budget, exclusive of principal and interest on
6long-term debt
and exclusive of payments of the recycling fee under s. 289.645, for
7the year of the statement under s. 79.015 increased over its municipal budget as
8adjusted under sub. (6), exclusive of principal and interest on long-term debt
and
9exclusive of payments of the recycling fee under s. 289.645, for the year before that
10year by less than the sum of the inflation factor and the valuation factor, rounded to
11the nearest 0.10%.".
AB133-ASA1-CA1,358,1814
79.01
(1) There is established an account in the general fund entitled the
15"Expenditure Restraint Program Account". There shall be appropriated to that
16account $25,000,000 in 1991, in 1992 and in 1993, $42,000,000 in 1994
and, 17$48,000,000 in
each year beginning in 1995 and
ending in 1999 and $57,000,000 in
18the year 2000 and in each year thereafter.
AB133-ASA1-CA1,359,220
79.03
(3c) (f)
Distribution amount. If the total amounts calculated under pars.
21(c) to (e) exceed the total amount to be distributed under this subsection, the amount
22paid to each eligible municipality shall be paid on a prorated basis. The total amount
23to be distributed under this subsection from s. 20.835 (1) (b) is $10,000,000
beginning
1in 1996 and
ending in 1999 and $11,875,000 in the year 2000 and in each year 2thereafter.
AB133-ASA1-CA1,359,154
79.03
(4) In 1991, the total amount to be distributed under ss. 79.03, 79.04 and
579.06 from s. 20.835 (1) (d) is $869,000,000. In 1992, the total amount to be
6distributed under ss. 79.03, 79.04 and 79.06 from s. 20.835 (1) (d) is $885,961,300.
7In 1993, the total amount to be distributed under ss. 79.03, 79.04 and 79.06 from s.
820.835 (1) (d) is $903,680,500. In 1994, the total amounts to be distributed under this
9section and ss. 79.04 and 79.06 from s. 20.835 (1) (d) are $746,547,500 to
10municipalities and $168,981,800 to counties. In Beginning in 1995 and
subsequent
11years ending in 1999, the total amounts to be distributed under ss. 79.03, 79.04 and
1279.06 from s. 20.835 (1) (d) are $761,478,000 to municipalities and $168,981,800 to
13counties.
In the year 2000 and subsequent years, the total amounts to be distributed
14under ss. 79.03, 79.04 and 79.06 from s. 20.835 (1) (d) are $776,707,600 to
15municipalities and $172,361,400 to counties.
AB133-ASA1-CA1,359,1817
79.058
(3) (b)
In Beginning in 1995 and
subsequent years ending in 1999,
18$20,159,000.
AB133-ASA1-CA1,359,2020
79.058
(3) (c) In the year 2000 and subsequent years, $20,763,800.".