SB55-ASA1, s. 2246m 6Section 2246m. 77.54 (45) of the statutes is amended to read:
SB55-ASA1,848,157 77.54 (45) The gross receipts from the sale of and the use or other consumption
8of a onetime license or similar right to purchase admission to professional football
9games at a football stadium, as defined in s. 229.821 (6), that is granted by a
10municipality; a local professional football stadium district; or a professional football
11team or related party, as defined in s. 229.821 (12); if the person who buys the license
12or right is entitled, at the time the license or right is transferred to the person, to
13purchase admission to at least 3 professional football games in this state during one
14football season. The exemption under this subsection does not apply to a license or
15right that is sold after December 31, 2003.
SB55-ASA1, s. 2247b 16Section 2247b. 77.76 (3) of the statutes is amended to read:
SB55-ASA1,849,917 77.76 (3) From the appropriation under s. 20.835 (4) (g) the department shall
18distribute 98.25% of the county taxes reported for each enacting county, minus the
19county portion of the retailers' discounts, to the county and shall indicate the taxes
20reported by each taxpayer, no later than the end of the 3rd month 75 days following
21the end last day of the calendar quarter in which such amounts were reported. In
22this subsection, the "county portion of the retailers' discount" is the amount
23determined by multiplying the total retailers' discount by a fraction the numerator
24of which is the gross county sales and use taxes payable and the denominator of
25which is the sum of the gross state and county sales and use taxes payable. The

1county taxes distributed shall be increased or decreased to reflect subsequent
2refunds, audit adjustments and all other adjustments of the county taxes previously
3distributed. Interest paid on refunds of county sales and use taxes shall be paid from
4the appropriation under s. 20.835 (4) (g) at the rate paid by this state under s. 77.60
5(1) (a). The county may retain the amount it receives or it may distribute all or a
6portion of the amount it receives to the towns, villages, cities and school districts in
7the county. Any county receiving a report under this subsection is subject to the
8duties of confidentiality to which the department of revenue is subject under s. 77.61
9(5).
SB55-ASA1, s. 2247d 10Section 2247d. 77.82 (1) (a) 2. of the statutes is amended to read:
SB55-ASA1,849,1211 77.82 (1) (a) 2. At least 80% 65% of the parcel must be producing or capable of
12producing a minimum of 20 cubic feet of merchantable timber per acre per year.
SB55-ASA1, s. 2247h 13Section 2247h. 77.82 (1) (b) 1. of the statutes is amended to read:
SB55-ASA1,849,1714 77.82 (1) (b) 1. A parcel of which more than 20% 35% consists of land that is
15unsuitable for producing merchantable timber, including water, marsh, muskeg,
16bog, rock outcrops, or sand dunes, farmland, roadway or railroad and utility
17rights-of-way
.
SB55-ASA1, s. 2247p 18Section 2247p. 77.82 (1) (b) 1g. of the statutes is created to read:
SB55-ASA1,849,2519 77.82 (1) (b) 1g. A parcel of which more than 20% consists of land that is
20farmland, roadway, or a railroad or utility right-of-way or that is not capable of
21producing merchantable timber because the production would affect the land's
22natural resources including land that contains sensitive soil, as determined by the
23department, endangered species as defined in s. 29.604 (2) (a), threatened species,
24as defined in s. 29.604 (2) (b), or an archeological site, or land that lacks sound
25forestry regeneration options, as determined by the department.
SB55-ASA1, s. 2247t
1Section 2247t. 77.82 (7) (a) 3. of the statutes is amended to read:
SB55-ASA1,850,32 77.82 (7) (a) 3. That a stand of merchantable timber will be developed on at
3least 80% 65% of the land within a reasonable period of time.
SB55-ASA1, s. 1233 4Section 1233. 77.92 (4) of the statutes is amended to read:
SB55-ASA1,850,195 77.92 (4) "Net business income", with respect to a partnership, means taxable
6income as calculated under section 703 of the Internal Revenue Code; plus the items
7of income and gain under section 702 of the Internal Revenue Code, including taxable
8state and municipal bond interest and excluding nontaxable interest income or
9dividend income from federal government obligations; minus the items of loss and
10deduction under section 702 of the Internal Revenue Code, except items that are not
11deductible under s. 71.21; plus guaranteed payments to partners under section 707
12(c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de),
13(2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), and (3g), and (3s); and plus or minus, as
14appropriate, transitional adjustments, depreciation differences, and basis
15differences under s. 71.05 (13), (15), (16), (17), and (19); but excluding income, gain,
16loss, and deductions from farming. "Net business income", with respect to a natural
17person, estate, or trust, means profit from a trade or business for federal income tax
18purposes and includes net income derived as an employee as defined in section 3121
19(d) (3) of the Internal Revenue Code.
SB55-ASA1, s. 1234 20Section 1234. 77.94 (1) (b) of the statutes is amended to read:
SB55-ASA1,850,2521 77.94 (1) (b) On an entity under s. 77.93 (2) or, (3), or (5), except an entity that
22has less than $4,000,000 of gross receipts, an amount equal to the amount calculated
23by multiplying net business income as allocated or apportioned to this state by means
24of the methods under s. 71.04, for the taxable year of the entity by 0.2 %, up to a
25maximum of $9,800, or $25, whichever is greater.
SB55-ASA1, s. 1235
1Section 1235. 77.94 (1) (c) of the statutes is repealed.
SB55-ASA1, s. 2250m 2Section 2250m. 77.994 (1) of the statutes is repealed and recreated to read:
SB55-ASA1,851,93 77.994 (1) Except as provided in sub. (2) and subject to sub. (3), a municipality
4or a county all of which is included in a premier resort area under s. 66.1113 may, by
5ordinance, impose a tax at a rate of 0.5% of the gross receipts from the sale, lease,
6or rental in the municipality or county of goods or services that are taxable under
7subch. III made by businesses that are classified in the North American Industry
8Classification System, 1997 edition, published by the U.S. office of management and
9budget, under the following industry numbers:
SB55-ASA1,851,1010 (a) 452990 — All other general merchandise stores.
SB55-ASA1,851,1111 (b) 445292 — Confectionery and nut stores.
SB55-ASA1,851,1212 (c) 445299 — All other specialty food stores.
SB55-ASA1,851,1313 (d) 311811 — Retail bakeries.
SB55-ASA1,851,1414 (e) 447100 — Gasoline stations.
SB55-ASA1,851,1515 (f) 722110 — Full-service restaurants.
SB55-ASA1,851,1616 (g) 722210 — Limited-service eating places.
SB55-ASA1,851,1717 (h) 722300 — Special food services.
SB55-ASA1,851,1818 (i) 722410 — Drinking places.
SB55-ASA1,851,1919 (j) 446110 — Pharmacies and drug stores.
SB55-ASA1,851,2020 (k) 445310 — Beer, wine, and liquor stores.
SB55-ASA1,851,2121 (L) 451110 — Sporting goods stores.
SB55-ASA1,851,2222 (m) 443130 — Camera and photographic supply stores.
SB55-ASA1,851,2323 (n) 453220 — Gift, novelty, and souvenir stores.
SB55-ASA1,851,2424 (o) 721110 — Hotels and motels.
SB55-ASA1,851,2525 (p) 721120 — Casino hotels.
SB55-ASA1,852,1
1(q) 721191 — Bed-and-breakfast inns.
SB55-ASA1,852,22 (r) 721199 — All other traveler accommodations.
SB55-ASA1,852,33 (s) 721214 — Recreational and vacation camps.
SB55-ASA1,852,44 (t) 721211 — Recreational vehicle parks and campgrounds.
SB55-ASA1,852,55 (u) 711212 — Racetracks.
SB55-ASA1,852,66 (v) 713910 — Golf courses and country clubs.
SB55-ASA1,852,77 (w) 713100 — Amusement parks and arcades.
SB55-ASA1,852,88 (x) 713200 — Gambling industries.
SB55-ASA1,852,99 (y) 713920 — Skiing facilities.
SB55-ASA1,852,1010 (z) 713990 — All other amusement and recreation industries.
SB55-ASA1, s. 2250n 11Section 2250n. 77.994 (3) of the statutes is created to read:
SB55-ASA1,852,1512 77.994 (3) If a premier resort area has imposed a tax under this subchapter that
13is based on the standard industrial classification manual, 1987 edition, published by
14the U.S. office of management and budget, the tax imposed by the premier resort
15area applies to the businesses specified under sub. (1).
SB55-ASA1, s. 1236 16Section 1236. 77.996 (2) (intro.) of the statutes is amended to read:
SB55-ASA1,852,1917 77.996 (2) (intro.) "Dry cleaning facility" means a facility that dry cleans
18apparel or household fabrics for the general public using a dry cleaning product,
19other than the following facilities:
SB55-ASA1, s. 1237 20Section 1237. 77.996 (3) of the statutes is amended to read:
SB55-ASA1,852,2521 77.996 (3) "Dry cleaning solvent product" means a chlorine-based or
22hydrocarbon-based formulation or product that is used as a primary cleaning agent
23in dry cleaning facilities
hazardous substance used to clean apparel or household
24fabrics, except a hazardous substance used to launder apparel or household
25products
.
SB55-ASA1, s. 1238
1Section 1238. 77.9962 of the statutes is amended to read:
SB55-ASA1,853,7 277.9962 Dry cleaning solvents products fee. There is imposed on each
3person who sells a dry cleaning solvent product to a dry cleaning facility a fee equal
4to $5 per gallon of perchloroethylene sold and 75 cents per gallon of a
5hydrocarbon-based solvent any dry cleaning product sold, other than
6perchloroethylene
. The fees for the previous 3 months are due on January 25, April
725, July 25, and October 25.
SB55-ASA1, s. 1239 8Section 1239. 77.9963 of the statutes is repealed.
SB55-ASA1, s. 1240 9Section 1240. 78.55 (1) of the statutes is amended to read:
SB55-ASA1,853,1110 78.55 (1) "Air carrier company" has the meaning given in s. 76.02 (1) 70.11 (42)
11(a) 1
.
SB55-ASA1, s. 1241 12Section 1241. 79.04 (1) (intro.) of the statutes is amended to read:
SB55-ASA1,853,2113 79.04 (1) (intro.) Annually the department of administration, upon
14certification by the department of revenue, shall distribute to a municipality having
15within its boundaries a production plant or a general structure, including production
16plants and general structures under construction, used by a light, heat, or power
17company assessed under s. 76.28 (2) or 76.29 (2), except property described in s.
1866.0813 unless the production plant is owned or operated by a local governmental
19unit located outside of the municipality, or by an electric cooperative assessed under
20ss. 76.07 and 76.48, respectively, or by a municipal electric company under s. 66.0825
21the amount determined as follows:
SB55-ASA1, s. 1242 22Section 1242. 79.04 (2) (a) of the statutes is amended to read:
SB55-ASA1,855,323 79.04 (2) (a) Annually, the department of administration, upon certification by
24the department of revenue, shall distribute from the shared revenue account to any
25county having within its boundaries a production plant or a general structure,

1including production plants and general structures under construction, used by a
2light, heat or power company assessed under s. 76.28 (2) or 76.29 (2), except property
3described in s. 66.0813 unless the production plant is owned or operated by a local
4governmental unit that is located outside of the municipality in which the production
5plant is located, or by an electric cooperative assessed under ss. 76.07 and 76.48,
6respectively, or by a municipal electric company under s. 66.0825 an amount
7determined by multiplying by 6 mills in the case of property in a town and by 3 mills
8in the case of property in a city or village the first $125,000,000 of the amount shown
9in the account, plus leased property, of each public utility except qualified wholesale
10electric companies, as defined in s. 76.28 (1) (gm), on December 31 of the preceding
11year for either "production plant, exclusive of land" and "general structures", or
12"work in progress" for production plants and general structures under construction,
13in the case of light, heat and power companies, electric cooperatives or municipal
14electric companies, for all property within the municipality in accordance with the
15system of accounts established by the public service commission or rural
16electrification administration, less depreciation thereon as determined by the
17department of revenue and less the value of treatment plant and pollution
18abatement equipment, as defined under s. 70.11 (21) (a), as determined by the
19department of revenue plus an amount from the shared revenue account determined
20by multiplying by 6 mills in the case of property in a town, and 3 mills in the case of
21property in a city or village, of the total original cost of production plant, general
22structures and work-in-progress less depreciation, land and approved waste
23treatment facilities of each qualified wholesale electric company, as defined in s.
2476.28 (1) (gm), as reported to the department of revenue of all property within the
25municipality. The total of amounts, as depreciated, from the accounts of all public

1utilities for the same production plant is also limited to not more than $125,000,000.
2The amount distributable to a county in any year shall not exceed $100 times the
3population of the county.
SB55-ASA1, s. 1243 4Section 1243. 79.10 (6m) of the statutes is renumbered 79.10 (6m) (a) and
5amended to read:
SB55-ASA1,855,196 79.10 (6m) (a) If Except as provided in pars. (b) and (c), if the department of
7administration or the department of revenue determines by October 1 of the year of
8any distribution under subs. (4) and (5) that there was an overpayment or
9underpayment made in that year's distribution by the department of administration
10to municipalities, as determined under subs. (4) and (5), because of an error by the
11department of administration, the department of revenue or any municipality, the
12overpayment or underpayment shall be corrected as provided in this subsection
13paragraph. Any overpayment shall be corrected by reducing the subsequent year's
14distribution, as determined under subs. (4) and (5), by an amount equal to the
15amount of the overpayment. Any underpayment shall be corrected by increasing the
16subsequent year's distribution, as determined under subs. (4) and (5), by an amount
17equal to the amount of the underpayment. Corrections shall be made in the
18distributions to all municipalities affected by the error. Corrections shall be without
19interest.
SB55-ASA1, s. 1244 20Section 1244. 79.10 (6m) (b) of the statutes is created to read:
SB55-ASA1,856,1321 79.10 (6m) (b) If, after March 1 of the year of any distribution under sub. (5),
22a municipality discovers an error in the notice that the municipality furnished under
23sub. (1m) that resulted in an overpayment of that year's distribution to the
24municipality, as determined under sub. (5), the municipality shall correct the error
25and notify the department of revenue of the correction on a form that the department

1prescribes. If, after March 1 of the year of any distribution under sub. (5), the
2department of administration or the department of revenue discovers an error in the
3notice that the municipality furnished under sub. (1m) that resulted in an
4overpayment of that year's distribution to the municipality, as determined under
5sub. (5), the department of administration or the department of revenue shall notify
6the municipality and the municipality shall correct the error. The municipality may
7pay the amount of the overpayment to the department of revenue and, if the
8municipality chooses to make such a payment, shall submit the payment with the
9form prescribed under this paragraph. If the municipality does not pay the amount
10of the overpayment, the department of administration may collect the amount of the
11overpayment as a special charge to the municipality or may correct the overpayment
12as provided under par. (a). Payments under this paragraph shall be without interest
13and shall be deposited in the lottery fund.
SB55-ASA1, s. 1245 14Section 1245. 79.10 (6m) (c) of the statutes is created to read:
SB55-ASA1,857,315 79.10 (6m) (c) If, after March 1 of the year of any distribution under sub. (5),
16a municipality discovers an error in the notice that the municipality furnished under
17sub. (1m) that resulted in an underpayment of that year's distribution to the
18municipality, as determined under sub. (5), the municipality shall correct the error
19and notify the department of revenue on a form that the department prescribes. If,
20after March 1 of the year of any distribution under sub. (5), the department of
21administration or the department of revenue discovers an error in the notice that the
22municipality furnished under sub. (1m) that resulted in an underpayment of that
23year's distribution to the municipality, as determined under sub. (5), the department
24of administration or the department of revenue shall notify the municipality and the
25municipality shall correct the error. The department of revenue may either pay the

1amount of the underpayment to the municipality, from the appropriation under s.
220.835 (3) (q), or correct the underpayment as provided under par. (a). Payments
3under this paragraph shall be without interest.
SB55-ASA1, s. 1246 4Section 1246. 84.01 (31) of the statutes is created to read:
SB55-ASA1,857,155 84.01 (31) Accommodation of utility facilities within highway rights-of-way.
6Notwithstanding ss. 84.06 (4), 84.063, 84.065, and 84.093, the department may, upon
7finding that it is feasible and advantageous to the state, negotiate and enter into an
8agreement to accept any plant or equipment used for the conveyance, by wire, optics,
9radio signal, or other means, of voice, data, or other information at any frequency
10over any part of the electromagnetic spectrum, or to accept any services associated
11with the collection, storage, forwarding, switching, and delivery incidental to such
12communication, as payment for the accommodation of a utility facility, as defined in
13s. 84.063 (1) (b), within a highway right-of-way. Any agreement under this
14subsection is exempt from ss. 16.70 to 16.75, 16.755 to 16.82, and 16.85 to 16.89, but
15ss. 16.528, 16.752, and 16.754 apply to such agreement.
SB55-ASA1, s. 1247 16Section 1247. 84.01 (32) of the statutes is created to read:
SB55-ASA1,857,2117 84.01 (32) Confidentiality of bidder information. (a) The department may
18not disclose to any person any information requested by the department for the
19purpose of complying with 49 CFR 26, as that section existed on October 1, 1999, that
20relates to an individual's statement of net worth, a statement of experience, or a
21company's financial statement, including the gross receipts of a bidder.
SB55-ASA1,857,2322 (b) This subsection does not prohibit the department from disclosing
23information to any of the following persons:
SB55-ASA1,857,2424 1. The person to whom the information relates.
SB55-ASA1,858,2
12. Any person who has the written consent of the person to whom the
2information relates to receive such information.
SB55-ASA1,858,433. Any person to whom 49 CFR 26, as that section existed on October 1, 1999,
4requires or specifically authorizes the department to disclose such information.
SB55-ASA1, s. 2296m 5Section 2296m. 84.01 (33) of the statutes is created to read:
SB55-ASA1,858,136 84.01 (33) Transportation funding report. By January 15, 2003, and
7biennially thereafter, the department shall submit a report to the chief clerk of each
8house of the legislature for distribution to the appropriate standing committee
9dealing with transportation matters in each house of the legislature that shows
10transportation revenues and the funding for transportation programs for at least 15
11years preceding the report, including changes to funding levels following the
12enactment of biennial budget bills and an explanation of major changes in the
13funding levels for appropriations included in the most recent biennial budget act.
SB55-ASA1, s. 1248 14Section 1248. 84.013 (2) (a) of the statutes is amended to read:
SB55-ASA1,858,1715 84.013 (2) (a) Subject to s. ss. 84.59 (1) and 86.255, major highway projects shall
16be funded from the appropriations under ss. 20.395 (3) (bq) to (bx) and (4) (jq) and
1720.866 (2) (ur) to (uu).
SB55-ASA1, s. 1249 18Section 1249. 84.013 (2) (b) of the statutes is amended to read:
SB55-ASA1,858,2119 84.013 (2) (b) Subject Except as provided in ss. 84.014 and 84.03 (3) and subject
20to s. 86.255, reconditioning, reconstruction and resurfacing of highways shall be
21funded from the appropriations under s. 20.395 (3) (cq) to (cx).
SB55-ASA1, s. 1250 22Section 1250. 84.013 (3) (a), (b), (c), (d), (e), (em), (f), (g), (h), (i), (j), (k), (L), (m),
23(n), (o), (p), (q), (r), (s), (t), (tj), (u), (v), (vc), (vg), (vL), (vp), (vt), (vx), (w), (wr), (x), (xf),
24(xo), (xs), (xw), (xy), (y), (yb), (yf), (yk), (yo), (ys), (yw), (yy) and (z) of the statutes are
25repealed.
SB55-ASA1, s. 1251
1Section 1251. 84.013 (3) (pe) of the statutes is created to read:
SB55-ASA1,859,42 84.013 (3) (pe) STH 17 extending approximately 3.25 miles from the
3intersection of STH 17 and Birchwood Drive to USH 8 approximately 0.16 miles east
4of Germond Road, designated as the Rhinelander relocation, in Oneida County.
SB55-ASA1, s. 1252 5Section 1252. 84.013 (3) (pm) of the statutes is created to read:
SB55-ASA1,859,76 84.013 (3) (pm) STH 26 extending approximately 48 miles between I 90 in
7Janesville and STH 60 north of Watertown in Rock, Jefferson, and Dodge counties.
SB55-ASA1, s. 1253 8Section 1253. 84.013 (3) (ps) of the statutes is created to read:
SB55-ASA1,859,119 84.013 (3) (ps) I 39/USH 51 extending approximately 8 miles from south of Fox
10Glove Road to north of Bridge Street, designated as the Wausau beltline, in
11Marathon County.
SB55-ASA1, s. 2302c 12Section 2302c. 84.013 (3m) (d) of the statutes is created to read:
SB55-ASA1,859,1713 84.013 (3m) (d) In constructing the major highway project specified under sub.
14(3) (ac), the department shall construct USH 12, as designated on the effective date
15of this paragraph .... [revisor inserts date], between Fern Dell Road and Old Highway
1633 in Sauk County to 5 lanes, and the department may not require a matching fund
17contribution from any city, village, town, or county for this construction.
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