Amendment JR2 ASA1-AB1

AB1-ASA1,138,20 71.83 (2) (b) Felony. 1. `False income tax return; fraud.' Any person, other than a corporation or limited liability company, who renders a false or fraudulent income tax return with intent to defeat or evade any assessment required by this chapter shall be is guilty of a Class H felony and may be fined not more than $10,000 or imprisoned for not more than 7 years and 6 months or both, together with assessed the cost of prosecution. In this subdivision, "return" includes a separate return filed by a spouse with respect to a taxable year for which a joint return is filed under s. 71.03 (2) (g) to (L) after the filing of that separate return, and a joint return filed by the spouses with respect to a taxable year for which a separate return is filed under s. 71.03 (2) (m) after the filing of that joint return.

AB1-ASA1,139,2 2. `Officer of a corporation; false franchise or income tax return.' Any officer of a corporation or manager of a limited liability company required by law to make, render, sign or verify any franchise or income tax return, who makes any false or fraudulent franchise or income tax return, with intent to defeat or evade any assessment required by this chapter shall be is guilty of a Class H felony and may be fined not more than $10,000 or imprisoned for not more than 7 years and 6 months or both, together with assessed the cost of prosecution.

AB1-ASA1,139,8 3. `Evasion.' Any person who removes, deposits or conceals or aids in removing, depositing or concealing any property upon which a levy is authorized with intent to evade or defeat the assessment or collection of any tax administered by the department is guilty of a Class I felony and may be fined not more than $5,000 or imprisoned for not more than 4 years and 6 months or both, together with assessed the costs cost of prosecution.

AB1-ASA1,139,16 4. `Fraudulent claim for credit.' The A claimant who filed files a claim for credit under s. 71.07, 71.28 or 71.47 or subch. VIII or IX that is false or excessive and was filed with fraudulent intent and any person who assisted , with fraudulent intent, assists in the preparation or filing of the false or excessive claim or supplied information upon which the false or excessive claim was prepared, with fraudulent intent, is guilty of a Class H felony and may be fined not more than $10,000 or imprisoned for not more than 7 years and 6 months or both, together with assessed the cost of prosecution.

AB1-ASA1, s. 233m Section 233m. 79.005 (3) of the statutes is amended to read:

AB1-ASA1,139,19 79.005 (3) "Production plant" also includes does not include substations and general structures.

AB1-ASA1, s. 234 Section 234. 79.01 (1) of the statutes, as affected by 2001 Wisconsin Act 16, is amended to read:

AB1-ASA1,140,2 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; $48,000,000 in each year beginning in 1995 and ending in 1999; $57,000,000 in the year 2000 and in the year 2001; and $57,570,000 in 2002 ; and $58,145,700 in 2003 and in each year thereafter.

AB1-ASA1, s. 234b Section 234b. 79.01 (2d) of the statutes is created to read:

AB1-ASA1,140,7 79.01 (2d) There is established an account in the general fund entitled the "County and Municipal Aid Account." There shall be appropriated to that account $750,000,000 in 2003 and $487,000,000 in 2004 and in each year thereafter, plus any additional amounts determined under s. 79.035 (2).

AB1-ASA1, s. 234d Section 234d. 79.01 (2m) of the statutes is created to read:

AB1-ASA1,140,12 79.01 (2m) There is established an account in the general fund entitled the "Public Utility Distribution Account," referred to in this chapter as the "public utility account." There shall be appropriated to the public utility account the sums specified in s. 79.04 (4), (6), and (7).

AB1-ASA1, s. 234r Section 234r. 79.015 of the statutes is amended to read:

AB1-ASA1,140,17 79.015 Statement of estimated payments. The department of revenue, on or before September 15 of each year, shall provide to each municipality and county a statement of estimated payments to be made in the next calendar year to the municipality or county under ss. 79.03, 79.035, 79.04, 79.05, 79.058, and 79.06.

AB1-ASA1, s. 236 Section 236. 79.02 (2) (b) of the statutes is amended to read:

AB1-ASA1,140,21 79.02 (2) (b) Subject to s. 59.605 (4), payments in July shall equal 15% of the municipality's or county's estimated payments under ss. 79.03, 79.035, 79.04, 79.058, and 79.06 and 100% of the municipality's estimated payments under s. 79.05.

AB1-ASA1, s. 238 Section 238. 79.02 (3) of the statutes is amended to read:

AB1-ASA1,141,7 79.02 (3) Subject to s. 59.605 (4), payments to each municipality and county in November shall equal that municipality's or county's entitlement to shared revenues under ss. 79.03, 79.035, 79.04, 79.05, 79.058, and 79.06 for the current year, minus the amount distributed to the municipality or county in July. In November 2002, the amount of the payments to each municipality and county under ss. 79.03, 79.04, 79.05, 79.058, and 79.06 to be paid from the appropriation account under s. 20.855 (4) (rb) shall be the amount of such payments to the municipality or county multiplied by the quotient of an amount equal to the moneys available, as determined by the department of administration, from the appropriation account under s. 20.855 (4) (rb) divided by $826,068,930.

AB1-ASA1, s. 239 Section 239. 79.03 (1) of the statutes is amended to read:

AB1-ASA1,141,11 79.03 (1) Each Ending with the distributions in 2002, each municipality and county is entitled to shared revenue, consisting of an amount determined on the basis of population under sub. (2), plus an amount determined under sub. (3).

AB1-ASA1, s. 240 Section 240. 79.03 (3c) (b) (intro.) of the statutes is amended to read:

AB1-ASA1,141,15 79.03 (3c) (b) Eligibility. (intro.) A Ending with the distributions in 2002, a municipality is eligible for a payment under this subsection if all of the following conditions are met:

AB1-ASA1, s. 241 Section 241. 79.03 (3c) (f) of the statutes, as affected by 2001 Wisconsin Act 16, is amended to read:

AB1-ASA1,141,25 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 $11,000,000 in the year 2000 and in the year 2001;. The total amount to be distributed under this subsection from ss. 20.835 (1) (b) and 20.855 (4) (rb) is $11,110,000 in 2002; and $11,221,100 in 2003 and in each year thereafter.

AB1-ASA1, s. 242 Section 242. 79.03 (4) of the statutes, as affected by 2001 Wisconsin Act 16, is amended to read:

AB1-ASA1,142,16 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. Beginning in 1995 and ending in 2001, 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 2002, the total amounts to be distributed under ss. 79.03, 79.04, and 79.06 from s. ss. 20.835 (1) (d) and 20.855 (4) (rb) are $769,092,800 to municipalities and $170,671,600 to counties. In 2003 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 $776,783,700 to municipalities and $172,378,300 to counties.

AB1-ASA1, s. 243 Section 243. 79.03 (5) (a) of the statutes, as created by 2001 Wisconsin Act 16, is amended to read:

AB1-ASA1,142,21 79.03 (5) (a) In 2002 and 2003, each municipality shall receive a shared revenue payment that is equal to the amount of the payment it received in the previous year, multiplied by 101%.

AB1-ASA1, s. 244 Section 244. 79.03 (6) of the statutes is created to read:

AB1-ASA1,142,24 79.03 (6) Beginning in 2003, no municipality or county may receive payments under subs. (2) and (3) and no municipality may receive a payment under sub. (3c).

AB1-ASA1, s. 244d Section 244d. 79.035 of the statutes is created to read:

AB1-ASA1,143,4 79.035 County and municipal aid. (1) (a) 1. Subject to par. (b), in 2003, each county shall receive a payment from the county and municipal aid account in an amount equal to the total amount of the payments under ss. 79.03 (3), 79.04, 79.058, and 79.06 distributed to the county in 2002.

AB1-ASA1,143,7 2. Subject to par. (b), in 2003, each municipality shall receive a payment from the county and municipal aid account in an amount equal to the amount of the payment under s. 79.03 (5) (a) distributed to the municipality in 2002.

AB1-ASA1,143,16 (b) The department of revenue shall reduce the amount of each payment to a county and municipality under par. (a) by subtracting from each such payment an amount based on population, as determined by the department, so that the total amount of all such payments is $750,000,000, except that no county or municipality shall receive a payment in an amount that is less than 35% of the amount of the payments specified in par. (a) that the county or municipality received in 2002. Notwithstanding s. 79.005 (2), to calculate reductions under this paragraph, the department of revenue, in consultation with the department of administration, shall estimate population by using the 2000 federal decennial census.

AB1-ASA1,143,24 (2) (a) In 2004, counties and municipalities shall receive additional payments. The total amount of all such payments shall equal the amount specified for all counties and municipalities in 2004, multiplied by the lesser of the percentage that represents growth in general fund tax revenue from the 2002-03 fiscal year to the 2003-04 fiscal year, as estimated in the 2003-05 biennial budget act, and the percentage equal to the average annual percentage change in the U.S. consumer price index for all urban consumers, U.S. city average, as determined by the U.S. department of labor, for the 12 months ending on June 30, 2003, plus 1%.

AB1-ASA1,144,12 (b) Annually, beginning in 2005, counties and municipalities shall receive additional payments. The total amount of all such payments shall equal the amount all counties and municipalities received from the county and municipal aid account in the prior year, multiplied by the lesser of the percentage that represents growth in general fund tax revenue from the fiscal year 2 years prior to the fiscal year in which a payment is distributed under this paragraph to the fiscal year prior to the fiscal year in which a payment is distributed under this paragraph, as estimated by either the biennial budget act or ch. 20 as of the end of the biennium, and the percentage equal to the average annual percentage change in the U.S. consumer price index for all urban consumers, U.S. city average, as determined by the U.S. department of labor, for the 12 months ending on June 30 of the year prior to the year in which a payment is distributed under this paragraph, plus 1%.

AB1-ASA1, s. 245 Section 245. 79.04 (1) (intro.) of the statutes, as affected by 2001 Wisconsin Act 16, is amended to read:

AB1-ASA1,144,23 79.04 (1) (intro.) Annually, ending with the distributions in 2002, the department of administration, upon certification by the department of revenue, shall distribute to a municipality having within its boundaries a production plant or a general structure, including production plants and general structures under construction, used by a light, heat, or power company assessed under s. 76.28 (2) or 76.29 (2), except property described in s. 66.0813 unless the production plant is owned or operated by a local governmental unit located outside of the municipality, or by an electric cooperative assessed under ss. 76.07 and 76.48, respectively, or by a municipal electric company under s. 66.0825 the amount determined as follows:

AB1-ASA1, s. 246 Section 246. 79.04 (2) (a) of the statutes, as affected by 2001 Wisconsin Act 16, is amended to read:

AB1-ASA1,146,6 79.04 (2) (a) Annually, ending with the distributions in 2002, the department of administration, upon certification by the department of revenue, shall distribute from the shared revenue account to any county having within its boundaries a production plant or a general structure, including production plants and general structures under construction, used by a light, heat, or power company assessed under s. 76.28 (2) or 76.29 (2), except property described in s. 66.0813 unless the production plant is owned or operated by a local governmental unit that is located outside of the municipality in which the production plant is located, or by an electric cooperative assessed under ss. 76.07 and 76.48, respectively, or by a municipal electric company under s. 66.0825 an amount determined by multiplying by 6 mills in the case of property in a town and by 3 mills in the case of property in a city or village the first $125,000,000 of the amount shown in the account, plus leased property, of each public utility except qualified wholesale electric companies, as defined in s. 76.28 (1) (gm), on December 31 of the preceding year for either "production plant, exclusive of land" and "general structures", or "work in progress" for production plants and general structures under construction, in the case of light, heat, and power companies, electric cooperatives, or municipal electric companies, for all property within the municipality in accordance with the system of accounts established by the public service commission or rural electrification administration, less depreciation thereon as determined by the department of revenue and less the value of treatment plant and pollution abatement equipment, as defined under s. 70.11 (21) (a), as determined by the department of revenue plus an amount from the shared revenue account determined by multiplying by 6 mills in the case of property in a town, and 3 mills in the case of property in a city or village, of the total original cost of production plant, general structures, and work-in-progress less depreciation, land, and approved waste treatment facilities of each qualified wholesale electric company, as defined in s. 76.28 (1) (gm), as reported to the department of revenue of all property within the municipality. The total of amounts, as depreciated, from the accounts of all public utilities for the same production plant is also limited to not more than $125,000,000. The amount distributable to a county in any year shall not exceed $100 times the population of the county.

AB1-ASA1, s. 247 Section 247. 79.04 (4) (a) of the statutes is amended to read:

AB1-ASA1,146,14 79.04 (4) (a) Annually, except for the distribution in 2003, in addition to the amount distributed under sub. (1) subs. (1), (6), and (7), the department of administration shall distribute from the public utility account $50,000 to a municipality if spent nuclear fuel is stored within the municipality on December 31 of the preceding year. If a spent nuclear fuel storage facility is located within one mile of a municipality, that municipality shall receive $10,000 annually and the municipality where that storage facility is located shall receive $40,000 annually.

AB1-ASA1, s. 248 Section 248. 79.04 (4) (b) of the statutes is amended to read:

AB1-ASA1,146,24 79.04 (4) (b) Annually, except for the distribution in 2003, in addition to the amount distributed under sub. (2) subs. (2), (6), and (7), the department of administration shall distribute from the public utility account $50,000 to a county if spent nuclear fuel is stored within the county on December 31 of the preceding year. If a spent nuclear fuel storage facility is located at a production plant located in more than one county, the payment shall be apportioned according to the formula under sub. (1) (c) 2., except that the formula, as it applies to municipalities in that subdivision, applies to counties in this paragraph. The payment under this paragraph may not be less than $10,000 annually.

AB1-ASA1, s. 249 Section 249. 79.04 (5) of the statutes is created to read:

AB1-ASA1,147,2 79.04 (5) Beginning in 2003, no municipality or county may receive a payment under subs. (1) and (2).

AB1-ASA1, s. 249b Section 249b. 79.04 (6) of the statutes is created to read:

AB1-ASA1,147,13 79.04 (6) (a) Annually, beginning in 2004, the department of administration, upon certification by the department of revenue, shall distribute payments from the public utility account, as determined under par. (b), to each municipality and county in which a production plant is located, if the production plant is used by a light, heat, or power company assessed under s. 76.28 (2) or 76.29 (2); except property described in s. 66.0813, unless the production plant is owned or operated by a local governmental unit located outside of the municipality; a qualified wholesale electric company, as defined in s. 76.28 (1) (gm), a wholesale merchant plant, as defined in s. 196.49 (1) (w), an electric cooperative assessed under ss. 76.07 and 76.48, respectively, or a municipal electric company under s. 66.0825.

AB1-ASA1,147,18 (b) Subject to pars. (c) and (e) to (i), each municipality entitled to a payment under par. (a) shall receive a payment equal to a portion of the amount determined as follows; and, subject to pars. (c) and (f) to (i), each county in which such a municipality is located shall receive a payment equal to a portion of the amount determined as follows:

AB1-ASA1,147,20 1. If the total name-plate capacity of the production plants located in the municipality is no more than 10 megawatts, $10,000.

AB1-ASA1,147,22 2. If the total name-plate capacity of the production plants located in the municipality exceeds 10 megawatts but is no more than 25 megawatts, $25,000.

AB1-ASA1,147,24 3. If the total name-plate capacity of the production plants located in the municipality exceeds 25 megawatts but is no more than 50 megawatts, $50,000.

AB1-ASA1,148,2 4. If the total name-plate capacity of the production plants located in the municipality exceeds 50 megawatts but is no more than 100 megawatts, $150,000.

AB1-ASA1,148,4 5. If the total name-plate capacity of the production plants located in the municipality exceeds 100 megawatts but is no more than 200 megawatts, $300,000.

AB1-ASA1,148,6 6. If the total name-plate capacity of the production plants located in the municipality exceeds 200 megawatts but is no more than 300 megawatts, $500,000.

AB1-ASA1,148,8 7. If the total name-plate capacity of the production plants located in the municipality exceeds 300 megawatts but is no more than 400 megawatts, $700,000.

AB1-ASA1,148,10 8. If the total name-plate capacity of the production plants located in the municipality exceeds 400 megawatts but is no more than 800 megawatts, $800,000.

AB1-ASA1,148,13 9. If the total name-plate capacity of the production plants located in the municipality exceeds 800 megawatts but is no more than 1,300 megawatts, $1,000,000.

AB1-ASA1,148,16 10. If the total name-plate capacity of the production plants located in the municipality exceeds 1,300 megawatts but is no more than 1,800 megawatts, $1,150,000.

AB1-ASA1,148,19 11. If the total name-plate capacity of the production plants located in the municipality exceeds 1,800 megawatts but is no more than 2,400 megawatts, $1,300,000.

AB1-ASA1,148,22 12. If the total name-plate capacity of the production plants located in the municipality exceeds 2,400 megawatts but is no more than 3,000 megawatts, $1,500,000.

AB1-ASA1,148,24 13. If the total name-plate capacity of the production plants located in the municipality exceeds 3,000 megawatts, $2,000,000.

AB1-ASA1,149,9 (c) If the production plant is located in a city or village, the city or village receives a payment equal to two-thirds of the amount determined under par. (b) and the county in which the city or village is located receives a payment equal to one-third of the amount determined under par. (b). If the production plant is located in a town, the town receives a payment equal to one-third of the amount determined under par. (b) and the county in which the town is located receives a payment equal to two-thirds of the amount determined under par. (b). If a municipality is located in more than one county, the county in which the production plant is located shall receive the county portion of the payment.

AB1-ASA1,149,20 (d) Subject to pars. (e) and (f), annually, beginning in 2004, the department of administration, upon certification by the department of revenue, shall distribute payments from the public utility account to each municipality and county in which a substation is located in an amount based on the net book value of the substation and as determined under sub. (1), for a municipality, or sub. (2), for a county, if the substation is used by a light, heat, or power company assessed under s. 76.28 (2) or 76.29 (2); except property described in s. 66.0813, unless the substation is owned or operated by a local governmental unit located outside of the municipality; a qualified wholesale electric company, as defined in s. 76.28 (1) (gm), a wholesale merchant plant, as defined in s. 196.49 (1) (w), an electric cooperative assessed under ss. 76.07 and 76.48, respectively, or a municipal electric company under s. 66.0825.

AB1-ASA1,149,22 (e) Except as provided in par. (i), the total amount distributable to a municipality under this subsection shall not exceed the following:

AB1-ASA1,149,24 1. For the distribution in 2004, an amount equal to the municipality's population multiplied by $450.

AB1-ASA1,150,2 2. For the distribution in 2005, an amount equal to the municipality's population multiplied by $650.

AB1-ASA1,150,4 3. For the distribution in 2006, an amount equal to the municipality's population multiplied by $950.

AB1-ASA1,150,6 4. For the distribution in 2007 and subsequent years, an amount equal to the municipality's population multiplied by $1,200.

AB1-ASA1,150,8 (f) Except as provided in par. (i), the total amount distributable to a county under this subsection shall not exceed the following:

AB1-ASA1,150,10 1. For the distribution in 2004, an amount equal to the county's population multiplied by $225.

AB1-ASA1,150,12 2. For the distribution in 2005, an amount equal to the county's population multiplied by $325.

AB1-ASA1,150,14 3. For the distribution in 2006, an amount equal to the county's population multiplied by $475.

AB1-ASA1,150,16 4. For the distribution in 2007 and subsequent years, an amount equal to the county's population multiplied by $600.

AB1-ASA1,151,2 (g) For the purpose of determining the amount of the payment under par. (b), if a production plant is located in more than one municipality, the name-plate capacity of the production plant is attributable to the municipality in which the majority of the plant is physically located and the payment amount that would result under par. (b) as if there are no other plants in that municipality shall be divided among the municipalities in which the plant is located based on the net book value of that portion of the plant located in each municipality as of December 31, 2003, or as of the date on which the plant is operational, whichever is later. This paragraph applies to property classified as "production plant" under the system of accounts established by the public service commission that is not an electric generating facility, if the net book value of the property exceeds $800,000.

AB1-ASA1,151,7 (h) For the purpose of determining the amount of the payment under par. (b), the name-plate capacity associated with a production plant under construction shall be attributed to the municipality in which the production plant is located based on the percentage of construction completed on December 31 of the year prior to the year of a distribution under this subsection, as determined by the department of revenue.

AB1-ASA1,151,12 (i) The total amount of the combined payments distributed to a municipality and county under par. (b) may not be less than the amount of the combined payments the municipality and county would have received on the value of production plants, exclusive of substations, under s. 79.04, 1999 stats., in 2004, provided such production plants remain in operation.

AB1-ASA1, s. 249d Section 249d. 79.04 (7) of the statutes is created to read:

AB1-ASA1,151,21 79.04 (7) (a) Beginning with payments in 2004, if a production plant, as described in sub. (6) (a), other than a coal-powered or nuclear-powered production plant, is built on the site of, or on a site adjacent to, an existing or decommissioned production plant or on, or on a site adjacent to, brownfields, as defined in s. 560.13 (1) (a), after January 1, 2003, and is operating at a name-plate capacity of at least 50 megawatts, each municipality and county in which such a production plant is located shall receive annually from the public utility account a payment equal to the amount determined as follows:

AB1-ASA1,151,23 1. If the production plant's name-plate capacity is at least 50 megawatts but is no more than 100 megawatts, $45,000.

AB1-ASA1,151,25 2. If the production plant's name-plate capacity exceeds 100 megawatts but is no more than 200 megawatts, $90,000.

AB1-ASA1,152,2 3. If the production plant's name-plate capacity exceeds 200 megawatts but is no more than 400 megawatts, $180,000.

AB1-ASA1,152,4 4. If the production plant's name-plate capacity exceeds 400 megawatts but is no more than 600 megawatts, $300,000.

AB1-ASA1,152,6 5. If the production plant's name-plate capacity exceeds 600 megawatts, $420,000.

AB1-ASA1,152,13 (b) Beginning with payments in 2004, if a production plant, as described in sub. (6) (a), that is coal-powered is built on the site of, or on a site adjacent to, an existing or decommissioned production plant or on, or on a site adjacent to, brownfields, as defined in s. 560.13 (1) (a), after January 1, 2003, and is operating at a name-plate capacity of at least 50 megawatts, each municipality and county in which such a production plant is located shall receive annually from the public utility account a payment equal to the amount determined as follows:

AB1-ASA1,152,16 1. If the production plant's name-plate capacity is at least 50 megawatts but is no more than 100 megawatts, $90,000 to the municipality and $45,000 to the county.

AB1-ASA1,152,19 2. If the production plant's name-plate capacity exceeds 100 megawatts but is no more than 200 megawatts, $180,000 to the municipality and $90,000 to the county.

AB1-ASA1,152,22 3. If the production plant's name-plate capacity exceeds 200 megawatts but is no more than 400 megawatts, $360,000 to the municipality and $180,000 to the county.

AB1-ASA1,152,25 4. If the production plant's name-plate capacity exceeds 400 megawatts but is no more than 600 megawatts, $600,000 to the municipality and $300,000 to the county.