SECTION 1804. 74.41 (1) (intro.) of the statutes is amended to read:
74.41 (1) SUBMISSION OF REFUNDED OR RESCINDED TAXES TO DEPARTMENT. (intro.) By October 1 September 15 of each year, the clerk of a taxation district may submit to the department of revenue, on a form prescribed by the department of revenue, a listing of all general property taxes on the district's tax roll which, subject to sub. (2), meet any of the following conditions:
SECTION 1805. 75.105 (3) of the statutes is amended to read:
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 any or 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.
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.
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), computerized equipment exempt under s. 70.11 (40) 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.
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.
SECTION 1809. 76.39 (2) of the statutes is amended to read:
76.39 (2) There is levied annually a gross earnings tax in lieu of all property taxes on the car line equipment of a car line company equal to 3% 2.5% of the gross earnings in this state. Every railroad company operating in this state shall, upon making payment to each car line company for use of its cars, withhold 3% 2.5% of the amount constituting the gross earnings in this state of such car line company.
SECTION 1810. 76.81 of the statutes is amended to read:
76.81 Imposition. There is imposed a tax on the real property of, and the tangible personal property of, every telephone company, excluding property that is exempt from the property tax under s. 70.11 (39), motor vehicles that are exempt under s. 70.112 (5) and, treatment plant and pollution abatement equipment that is exempt under s. 70.11 (21) (a) and computerized equipment that is exempt under s. 70.11 (40). Except as provided in s. 76.815, the rate for the tax imposed on each description of real property and on each item of tangible personal property is the net rate for the prior year for the tax under ch. 70 in the taxing jurisdictions where the description or item is located.
SECTION 1811. 77.25 (21) of the statutes is created to read:
77.25 (21) Of a time-share property, as defined in s. 707.02 (32).
SECTION 1812. 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), (4) or, (11) or (21) 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.
SECTION 1813. 77.51 (4) (c) 6. of the statutes is amended to read:
77.51 (4) (c) 6. Charges associated with time-share property that is taxable, or that at the time of the charges would be taxable, under s. 77.52 (2) (a) 1. or 2.
SECTION 1814. 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 all time-share property, as including that 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.
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 $30 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:
SECTION 1816. 77.76 (3) of the statutes is amended to read:
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).
SECTION 1817. 77.76 (4) of the statutes is amended to read:
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.
SECTION 1818. 77.996 (2) (i) of the statutes is created to read:
77.996 (2) (i) Formal wear rental firms.
SECTION 1819. 84.013 (3) (zb) of the statutes is created to read:
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.
SECTION 1820. 84.106 of the statutes is created to read:
84.106 Scenic byways program. (1) DESIGNATION. The department shall develop, implement and administer a program to designate highways, as defined in s. 340.01 (22), or portions of highways in this state that have outstanding scenic, historic, cultural, natural, recreational or archeological qualities as scenic byways. The department may seek designation by the federal government of a highway designated as a scenic byway under this section as a national scenic byway or as an All-American Road.
(2) RULES. The department shall promulgate rules under this section consistent with 23 USC 162 and regulations established under that section.
SECTION 1821. 84.30 (2m) of the statutes is created to read:
84.30 (2m) CONDITIONAL USES AND SPECIAL EXCEPTIONS NOT CONSIDERED. No uses of real property that are authorized by special zoning permission, including uses by conditional use, special exception, zoning variance or conditional permit, may be considered when determining whether the area is a business area.
SECTION 1822. 84.30 (3) (c) (intro.) of the statutes is amended to read:
84.30 (3) (c) (intro.) Signs advertising activities conducted on the property on which they are located if such on-property signs comply with applicable federal law and the June 1961 agreement between the department and the federal highway administrator relative to control of advertising adjacent to interstate highways. Additionally, any such sign located outside the incorporated area of a city or village shall comply with the following criteria No on-property sign may be erected in a location where it constitutes a traffic hazard. If the department issues permits for outdoor advertising signs, the department is not required to issue permits for on-property signs that conform to the requirements of this paragraph. On-property signs may be illuminated, subject to the following restrictions:
SECTION 1823. 84.30 (3) (c) 1. to 3. of the statutes are repealed and recreated to read:
84.30 (3) (c) 1. Signs which contain, include or are illuminated by any flashing, intermittent or moving light or lights are prohibited, except electronic signs permitted by rule of the department.
2. Signs which are not effectively shielded as to prevent beams or rays of light from being directed at any portion of the traveled ways of the interstate or federal-aid primary highway and which are of such intensity or brilliance as to cause glare or to impair the vision of the driver of any motor vehicle, or which otherwise interfere with any driver's operation of a motor vehicle, are prohibited.
3. No sign may be so illuminated that it interferes with the effectiveness of or obscures an official traffic sign, device or signal.
SECTION 1824. 84.30 (3) (c) 5. of the statutes is repealed.
SECTION 1825. 84.59 (2) of the statutes is amended to read:
84.59 (2) The department may, under s. 18.56 18.561 (5) and (9) (j) or 18.562 (3) and (5) (e), deposit in a separate and distinct fund outside the state treasury, in an account maintained by a trustee, revenues derived under s. 341.25. The revenues deposited are the trustee's revenues in accordance with the agreement between this state and the trustee or in accordance with the resolution pledging the revenues to the repayment of revenue obligations issued under this section.
SECTION 1826. 84.59 (6) of the statutes is amended to read:
84.59 (6) Revenue obligations may be contracted by the The building commission may contract revenue obligations when it reasonably appears to the building commission that all obligations incurred under this section can be fully paid from moneys received or anticipated and pledged to be received on a timely basis. Revenue Except as provided in this subsection, the principal amount of revenue obligations issued under this section shall may not exceed $1,348,058,900 in principal amount, excluding obligations issued to refund outstanding revenue obligations. Not more than $1,255,499,900 of the $1,348,058,900 may $1,435,165,900 and may be used for transportation facilities under s. 84.01 (28) and major highway projects under ss. 84.06 and 84.09. In addition to the foregoing limit on principal amount, the building commission may contract revenue obligations under this section as the building commission determines is desirable to refund outstanding revenue obligations contracted under this section and to pay expenses associated with revenue obligations contracted under this section.
SECTION 1827. 85.02 of the statutes is renumbered 85.02 (1).
SECTION 1828. 85.02 (2) of the statutes is created to read:
85.02 (2) The department may assist or coordinate highway corridor land use planning that identifies future land uses, use densities and site layouts that are appropriate to land adjacent to a highway and that maintain the safety and function of the highway. The department may assist or coordinate information activities related to highway project development.
SECTION 1829. 85.022 (1) (n) of the statutes is created to read:
85.022 (1) (n) Land use issues relating to transportation.
SECTION 1830. 85.024 (2) of the statutes is amended to read:
85.024 (2) The department shall administer a bicycle and pedestrian facilities program to award grants of assistance to political subdivisions for the planning, development or construction of bicycle and pedestrian facilities. Annually, the The department shall award from the appropriation under s. 20.395 (2) (nx) grants to political subdivisions under this section. A political subdivision that is awarded a grant under this section shall contribute matching funds equal to at least 25% of the amount awarded under this section. The department shall select grant recipients annually beginning in 1994 from applications submitted to the department on or before April 1 of each year.
SECTION 1831. 85.08 (4m) (h) of the statutes is created to read:
85.08 (4m) (h) Interest rate. The department, by rule, shall establish the rate of interest applicable to loans under this subsection.
SECTION 1832. 85.12 (3) of the statutes is created to read:
85.12 (3) The department may contract with any local governmental unit, as defined in s. 16.97 (7), to provide that local governmental unit with services under this section.
SECTION 1833. 85.135 of the statutes is created to read:
85.135 Fees for certain court orders suspending or revoking an operating privilege. The department shall, by rule, develop and implement a system for charging circuit courts and municipal courts for each order of the court suspending or revoking an operating privilege under s. 345.47 (1), 800.09 (1) (c), 800.095 (4) (b) 4., 938.17 (2) (d), 938.34 (8) or 938.343 (2) solely for failure to pay a forfeiture imposed for violating an ordinance that is unrelated to the violator's operation of a motor vehicle. The amount of the fee may not exceed the cost of processing the order. The department may not process an order of a court suspending or revoking an operating privilege under s. 345.47 (1), 800.09 (1) (c), 800.095 (4) (b) 4., 938.17 (2) (d), 938.34 (8) or 938.343 (2) until the court has paid the fee required under this section, if any, to the department.
SECTION 1834. 85.20 (1) (g) of the statutes is amended to read:
85.20 (1) (g) "Operating expenses" mean costs accruing to an urban mass transit system by virtue of its operations, including costs to subsidize fares paid by disabled persons for transportation within the urban area of the eligible applicant, and maintenance. For a publicly owned system, operating expenses do not include profit, return on investment or depreciation as costs. If a local public body contracts for the services of a privately owned system on the basis of competitive bids, operating expenses may include as costs depreciation on the facilities and equipment that the privately owned system acquired without benefit of public financial assistance, profit and return on investment. If a local public body contracts for the services of a privately owned system on the basis of negotiated procurement, operating expenses may include as costs depreciation on the facilities and equipment that the privately owned system acquired without benefit of public financial assistance. In an urban area which is served exclusively by shared-ride taxicab systems, operating expenses may include costs to subsidize reasonable fares paid by all users for transportation within the urban area of the eligible applicant.
SECTION 1835. 85.20 (3) (cr) of the statutes is amended to read:
85.20 (3) (cr) To conduct a management performance audit of all urban mass transit systems participating in the program at least once every 5 years. If a management performance audit is required of all urban mass transit systems participating in the program, an eligible applicant served exclusively by a shared-ride taxicab system may be exempted from an audit if the eligible applicant voluntarily complies with s. 85.20 (4m) (b).
SECTION 1836. 85.20 (4m) (a) (intro.) of the statutes is amended to read:
85.20 (4m) (a) (intro.) An amount shall be allocated Except as provided in s. 85.20 (4m) (b) 2., the department shall allocate to each eligible applicant to ensure that the sum of state and federal aids for the projected operating expenses of each eligible applicant's urban mass transit system is an amount equal to a uniform percentage, established by the department, of the projected operating expenses of the each eligible applicant's urban mass transit system for the calendar year. The department shall make allocations as follows:
SECTION 1837. 85.20 (4m) (a) 1., 2., 3., 4. and 5. of the statutes are repealed.
SECTION 1838. 85.20 (4m) (a) 6. b. of the statutes is amended to read:
85.20 (4m) (a) 6. b. For the purpose of making allocations under subd. 6. a., the amounts for aids are $60,984,900 in calendar year 1998 and $63,119,300 in calendar year 1999 and $65,012,900 in calendar year 2000 and thereafter. These amounts, to the extent practicable, shall be used to determine the uniform percentage in the particular calendar year.
SECTION 1839. 85.20 (4m) (a) 6. c. of the statutes is created to read:
85.20 (4m) (a) 6. c. The sum of state aids allocated under this section and federal mass transit aids provided for the projected operating expenses of an urban mass transit system that has annual operating expenses in excess of $20,000,000 may not exceed 50% of the sum of the projected operating expenses of the urban mass transit system. Only federal mass transit aid that the federal government provides directly to the eligible applicant or to the urbanized area served by the mass transit system or that the department allocates under this section may be counted under this subd. 6. c.
SECTION 1840. 85.20 (4m) (a) 7. a. of the statutes is amended to read:
85.20 (4m) (a) 7. a. From the appropriation under s. 20.395 (1) (hr), the uniform percentage for each eligible applicant served by an urban mass transit system operating within an urban area having a population as shown in the 1990 federal decennial census of at least 50,000 or receiving federal mass transit aid for such area, and not specified in subd. 6. This subd. 7. a. does not apply after December 31, 1999.
SECTION 1841. 85.20 (4m) (a) 7. b. of the statutes is amended to read:
85.20 (4m) (a) 7. b. For the purpose of making allocations under subd. 7. a., the amounts for aids are $17,799,600 in calendar year 1998 and $18,422,500 in calendar year 1999 and thereafter. These amounts, to the extent practicable, shall be used to determine the uniform percentage in the particular calendar year.
SECTION 1842. 85.20 (4m) (a) 7m. of the statutes is created to read:
85.20 (4m) (a) 7m. a. Beginning on January 1, 2000, from the appropriation under s. 20.395 (1) (hr), the uniform percentage determined by the department for each eligible applicant not described in subd. 6. In allocating state aid under this subdivision, the department shall determine the amount of federal aid available for operating expenses. If the department determines that federal aid is available for an eligible applicant's operating expenses, the department may require the eligible applicant to accept that federal aid as a condition of receiving state aid under this section.
b. Except as provided in subd. 7m. c., for the purpose of making allocations under subd. 7m. a., the amounts for aids are $24,100,400 in calendar year 2000 and thereafter. These amounts, to the extent practicable, shall be used to determine the uniform percentage in the particular calendar year. Except as provided in subd. 7m. c., the sum of state aid and federal aid allocated under this section to an eligible applicant may not exceed 65% of an eligible applicant's projected operating expenses.
c. For an eligible applicant served by a mass transit system operating within an urbanized area that has a population, as shown in the 1990 federal decennial census, of 50,000 or more or that is eligible for only federal mass transit aid for such areas, the sum of state aid and federal aid allocated under this section for calendar years 2000 and 2001 may not exceed 60% of the projected operating expenses. For an eligible applicant served by a mass transit system that operates both partly within an urbanized area that has a population of 50,000 or more, as shown in the 1990 federal decennial census, or that is eligible for federal mass transit aid for urbanized areas having that population and that operates partly in areas other than urbanized areas and is eligible for federal mass transit aid for providing service to those other areas, the sum of state aid and federal aid allocated under this section for the portion of the projected operating expenses of the eligible applicant's mass transit system associated with service within an urbanized area or eligible for federal mass transit aid for service within urbanized areas may not exceed 60% of the projected operating expenses of that service for calendar years 2000 and 2001. This subd. 7m. c. does not apply after December 31, 2001.
SECTION 1843. 85.20 (4m) (a) 8. a. of the statutes is amended to read:
85.20 (4m) (a) 8. a. From the appropriation under s. 20.395 (1) (hs), the uniform percentage for each eligible applicant served by an urban mass transit system operating within an area having a population as shown in the 1990 federal decennial census of less than 50,000 or receiving federal mass transit aid for such area. This subd. 8. a. does not apply after December 31, 1999.
SECTION 1844. 85.20 (4m) (a) 8. b. of the statutes is amended to read:
85.20 (4m) (a) 8. b. For the purpose of making allocations under subd. 8. a., the amounts for aids are $4,807,600 in calendar year 1998 and $4,975,900 in calendar year 1999 and thereafter. These amounts, to the extent practicable, shall be used to determine the uniform percentage in the particular calendar year.
SECTION 1845. 85.20 (4m) (b) 1. of the statutes is amended to read:
85.20 (4m) (b) 1. Except as provided in subd. 2., each eligible applicant shall provide a local contribution, exclusive of user fees, toward operating expenses in an amount equal to at least 20% of state aid allocations to that eligible applicant under this section 10% of the eligible applicant's operating expenses.
