Amendment SA2-SSA1-SB55

SB55-SSA1-SA2,305,17 961. Page 832, line 13: delete lines 13 to 16 and substitute:

SB55-SSA1-SA2,305,19 "72.01 (11n) "Federal estate tax" means the federal estate tax in effect on December 31, 2000.".

SB55-SSA1-SA2,305,21 962. Page 833, line 13: delete the material beginning with "and" and ending with "2002," on line 14.

SB55-SSA1-SA2,305,22 963. Page 836, line 5: delete lines 5 to 9.

SB55-SSA1-SA2,305,23 964. Page 836, line 24: after that line insert:

SB55-SSA1-SA2,305,24 " Section 2205n. 73.03 (57) of the statutes is created to read:

SB55-SSA1-SA2,306,6 73.03 (57) To create, and update, a manual on the tax incremental finance program under s. 66.1105. The manual shall contain the rules relating to the program, common problems faced by cities and villages under the program, possible side effects on the use of tax incremental financing, and any other information the department determines is appropriate. The department may consult with, and solicit the views of, any interested person while preparing or updating the manual.".

SB55-SSA1-SA2,306,7 965. Page 836, line 24: after that line insert:

SB55-SSA1-SA2,306,8 " Section 2205n. 73.03 (57) of the statutes is created to read:

SB55-SSA1-SA2,306,14 73.03 (57) To include on the forms on which the artistic endowment credits are claimed, under ss. 71.07 (9t), 71.28 (9t), and 71.47 (9t), a statement that a taxpayer may contribute amounts to the artistic endowment fund under s. 25.78 that exceed the amount for which a credit may be claimed by reducing the taxpayer's refund or by increasing the taxpayer's payment for tax liability, with the proceeds to be deposited into the fund.".

SB55-SSA1-SA2,306,15 966. Page 838, line 18: after that line insert:

SB55-SSA1-SA2,306,16 " Section 2226d. 74.48 of the statutes is repealed.

SB55-SSA1-SA2, s. 2226e Section 2226e. 74.485 of the statutes is created to read:

SB55-SSA1-SA2,306,19 74.485 Penalty for converting agricultural land. (1) Definitions. In this section, "agricultural land" has the meaning given in s. 70.32 (2) (c) 1.

SB55-SSA1-SA2,307,5 (2) Penalty. Except as provided in sub. (4), a person who owns land that has been assessed as agricultural land under s. 70.32 (2r) and who converts the land's use so that the land is not eligible to be assessed as agricultural land under s. 70.32 (2r), as determined by the county treasurer, shall pay a penalty to the county in which the land is located in an amount equal to the number of acres converted multiplied by the amount of the difference between the average fair market value of an acre of agricultural land sold in the county in the year before the year that the person converts the land, as determined under sub. (3), and the average equalized value of an acre of agricultural land in the county in the year before the year that the person converts the land, as determined under sub. (3), multiplied by the following:

SB55-SSA1-SA2,307,6 (a) Five percent, if the converted land is more than 30 acres.

SB55-SSA1-SA2,307,8 (b) Seven and one-half percent, if the converted land is 30 acres or less but at least 10 acres.

SB55-SSA1-SA2,307,9 (c) Ten percent, if the converted land is less than 10 acres.

SB55-SSA1-SA2,307,15 (3) Value determination. Annually, the department of revenue shall determine the average equalized value of an acre of agricultural land in each county in the previous year, as provided under s. 70.57, and the average fair market value of an acre of agricultural land sold in each county in the previous year based on the sales in each county in the previous year of parcels of agricultural land that are 38 acres or more to buyers who intend to use the land as agricultural land.

SB55-SSA1-SA2,307,20 (4) Exceptions and deferral. (a) A person who owns land that has been assessed as agricultural land under s. 70.32 (2r) and who converts the land's use so that the land is not eligible to be assessed as agricultural land under s. 70.32 (2r) is not subject to a penalty under sub. (2) if the amount of the penalty determined under sub. (2) represents less than $25 for each acre of converted land.

SB55-SSA1-SA2,308,5 (b) If a person owes a penalty under sub. (2), the treasurer of the county in which the person's land is located may defer payment of the penalty to the succeeding taxable year if the person demonstrates to the treasurer that the person's land will be used as agricultural land in the succeeding taxable year. A person who receives a deferral under this paragraph is not subject to the penalty under sub. (2) related to the deferral, if the person's land is used as agricultural land in the succeeding taxable year. If the land of a person who receives a deferral under this paragraph is not used as agricultural land in the succeeding taxable year, the person shall pay the penalty with interest at the rate of 1% a month, or fraction of a month, from the date that the treasurer granted a deferral to the date that the penalty is paid.

SB55-SSA1-SA2,308,12 (5) Payment. Except as provided in sub. (4), a person who owes a penalty under sub. (2) shall pay the penalty to the county in which the person's land related to the penalty is located no later than 30 days after the date that the penalty is assessed. A penalty that is not paid on the date it is due is considered delinquent and shall be paid with interest at the rate of 1% a month, or fraction of a month, from the date that the penalty is assessed to the date that the penalty is paid. The county shall collect an unpaid penalty as a special charge against the land related to the penalty.

SB55-SSA1-SA2,308,22 (6) Distribution. A county that collects a penalty under this section shall distribute 50% of the amount of the penalty to the taxation district in which the land related to the penalty is located. If the land related to the penalty is located in 2 or more taxation districts, the county shall distribute 50% of the amount of the penalty to the taxation districts in proportion to the equalized value of the land related to the penalty that is located in each taxation district. A taxation district shall distribute 50% of any amount it receives under this subsection to an adjoining taxation district, if the taxation district in which the land related to the penalty is located annexed the land related to the penalty from the adjoining taxation district in either of the 2 years preceding a distribution under this subsection.

SB55-SSA1-SA2,308,25 (7) Notice. A person who owns land that has been assessed as agricultural land under s. 70.32 (2r) and who sells the land shall notify the buyer of the land of all of the following:

SB55-SSA1-SA2,309,1 (a) That the land has been assessed as agricultural land under s. 70.32 (2r).

SB55-SSA1-SA2,309,3 (b) Whether the person who owns the land and who is selling the land has been assessed a penalty under sub. (2) related to the land.

SB55-SSA1-SA2,309,5 (c) Whether the person who owns the land and who is selling the land has been granted a deferral under sub. (4) related to the land.

SB55-SSA1-SA2,309,7 (8) Register of deeds. The county register of deeds shall inform the county treasurer of all sales of agricultural land located in the county.

SB55-SSA1-SA2,309,9 (9) Administration. The county in which the land as described in sub. (1) is located shall administer the penalty under this section.".

SB55-SSA1-SA2,309,10 967. Page 843, line 5: after that line insert:

SB55-SSA1-SA2,309,11 " Section 2243s. 77.51 (7m) of the statutes is created to read:

SB55-SSA1-SA2,309,13 77.51 (7m) "Mobile telecommunications service" means a commercial mobile radio service, as defined in 47 CFR 20.3.".

SB55-SSA1-SA2,309,14 968. Page 843, line 5: after that line insert:

SB55-SSA1-SA2,309,16 " Section 2243m. Subchapter VI of chapter 76 [precedes 76.94] of the statutes is created to read:

SB55-SSA1-SA2,309,17 chapter 76

SB55-SSA1-SA2,309,18 subchapter Vi

SB55-SSA1-SA2,309,19 municipal telecommunications tax

SB55-SSA1-SA2,309,20 76.94 Definitions. In this subchapter:

SB55-SSA1-SA2,310,2 (1) "Access revenues" mean revenues resulting from charges for telecommunications services and facilities, including charges to a telephone company, that permit subscriber telecommunications to originate or terminate between a point or points in one telephone exchange and a point or points in another telephone exchange.

SB55-SSA1-SA2,310,11 (2) "Gross revenues" include revenues derived from local and rural exchange service; toll business gross revenues; access revenues, except access revenues derived from telecommunications services that originate or terminate from a point or points in this state to a point or points in the same local access and transport area and 14.5% of all other access revenues generated from intrastate service; all other operating revenues from providing telecommunications services; and any such revenues recovered in the year that were written off as not collectible in a previous year. "Gross revenues" do not include excise taxes on telephone service or facilities or revenues written off as not collectible in the year.

SB55-SSA1-SA2,310,13 (3) "Local access and transport area" means a geographic area encompassing one telephone exchange or 2 or more contiguous telephone exchanges.

SB55-SSA1-SA2,310,15 (3) "Mobile telecommunications services" means commercial mobile radio service, as defined in 47 CFR 20.3.

SB55-SSA1-SA2,310,16 (4) "Municipality" means a city, village, or town.

SB55-SSA1-SA2,310,20 (5) "Service address" means the location from which telecommunications services originate or terminate, except that for mobile telecommunications services, "service address" means the customer's place of primary use of the mobile telecommunications services, as determined under P.L. 106-252.

SB55-SSA1-SA2,310,22 (6) "Telecommunications services" mean transmitting high quality two-way interactive switched voice or data communications or messages.

SB55-SSA1-SA2,310,24 (7) "Telephone company" means a business that provides telecommunications services.

SB55-SSA1-SA2,311,3 (8) "Telephone exchange" means the portion of an area served by a telephone company that is included in the exchange rate determined by the public service commission.

SB55-SSA1-SA2,311,9 76.95 Imposition. Notwithstanding s. 66.0611, a municipality may, by ordinance, impose a tax on a telephone company at the rate of 2% of the telephone company's gross revenues in a calendar quarter attributable to intrastate telecommunications services that originate from or are received at a service address located in the municipality. The ordinance shall be effective on the first day of the calendar quarter beginning after the municipality enacts the ordinance.

SB55-SSA1-SA2,311,16 76.96 Returns and payments. The tax imposed under this subchapter is due and payable to the municipality on January 15, April 15, July 15, and October 15, based on the telephone company's gross revenues from the most recent calendar quarter ending before such date. A telephone company that is subject to the tax imposed under this subchapter shall submit a return with each payment, as prescribed by the department of revenue, that specifies the gross revenues that are subject to the tax imposed under this subchapter.

SB55-SSA1-SA2,311,19 76.97 Customer billing. A telephone company may not identify any tax or any portion of the tax paid under this subchapter as a separate charge to a telephone company customer on the customer's bill.

SB55-SSA1-SA2,311,25 76.98 Administration. A municipality that imposes the tax under this subchapter may examine the records, books, accounts, and other documents of a telephone company that is subject to the tax imposed under this subchapter; take any action and conduct any proceedings to administer the tax imposed under this subchapter; and impose interest and penalties for failure to submit a report or payment as provided under this subchapter.".

SB55-SSA1-SA2,312,1 969. Page 843, line 5: after that line insert:

SB55-SSA1-SA2,312,2 " Section 2243m. 77.51 (8) of the statutes is amended to read:

SB55-SSA1-SA2,312,18 77.51 (8) "Newspaper" means those publications which that are commonly understood to be newspapers and which that are printed and distributed periodically at daily, weekly, or other short intervals for the dissemination of current news and information of a general character and of a general interest to the public. In addition, any publication which qualifies that is eligible for compensation or a fee as a newspaper under s. 985.03 (1) is a newspaper. "Newspaper" also includes advertising supplements if they are printed by a newspaper and distributed as a component part of one of that newspaper's publications or if they are printed by a newspaper or a commercial printer and sold to a newspaper for inclusion in publications of that newspaper. A "newspaper" does not include handbills, circulars, flyers, or the like, advertising supplements not described in this subsection which that are distributed with a newspaper, nor any publication which that is issued to supply information on certain subjects of interest to particular groups, unless such publication otherwise qualifies as a newspaper within this subsection. In this subsection, advertising is not considered news of a general character and of a general interest.".

SB55-SSA1-SA2,312,19 970. Page 843, line 14: after that line insert:

SB55-SSA1-SA2,312,21 " Section 2244u. 77.52 (2) (a) 5. of the statutes is renumbered 77.52 (2) (a) 5. a. and amended to read:

SB55-SSA1-SA2,313,5 77.52 (2) (a) 5. a. The sale of telecommunications services, except mobile telecommunications services under subd. 5. b., that either originate or terminate in this state; except services that are obtained by means of a toll-free number, that originate outside this state and that terminate in this state; and are charged to a service address in this state, regardless of the location where that charge is billed or paid, and the sale of the rights to purchase telecommunications services, including purchasing reauthorization numbers, by paying in advance and by using an access number and authorization code.

SB55-SSA1-SA2, s. 2244uc Section 2244uc. 77.52 (2) (a) 5. b. of the statutes is created to read:

SB55-SSA1-SA2,313,11 77.52 (2) (a) 5. b. The sale of mobile telecommunications services, if the customer's place of primary use of the mobile telecommunications services is in this state, as determined under P.L. 106-252. If P.L. 106-252, or the application of P.L. 106-252, is found unconstitutional, the sale of mobile telecommunications services is subject to the tax imposed under this section as provided in subd. 5. a.".

SB55-SSA1-SA2,313,12 971. Page 847, line 2: after that line insert:

SB55-SSA1-SA2,313,13 " Section 2245h. 77.525 of the statutes is amended to read:

SB55-SSA1-SA2,313,21 77.525 Reduction to prevent double taxation. Any person who is subject to the tax under s. 77.52 (2) (a) 5. a. on telecommunications services that terminate in this state and who has paid a similar tax on the same services to another state may reduce the amount of the tax remitted to this state by an amount equal to the similar tax properly paid to another state on those services or by the amount due this state on those services, whichever is less. That person shall refund proportionally to the persons to whom the tax under s. 77.52 (2) (a) 5. a. was passed on an amount equal to the amounts not remitted.".

SB55-SSA1-SA2,313,22 972. Page 847, line 2: after that line insert:

SB55-SSA1-SA2,313,23 " Section 2245g. 77.53 (17m) of the statutes is amended to read:

SB55-SSA1-SA2,314,5 77.53 (17m) This section does not apply to a boat purchased by a person domiciled in a state contiguous to this state by a person domiciled in that state if the boat is berthed in this state's boundary waters adjacent to the state of the domicile of the purchaser and if the transaction was an exempt occasional sale under the laws of the state in which the purchase was made purchaser is domiciled.".

SB55-SSA1-SA2,314,6 973. Page 847, line 2: after that line insert:

SB55-SSA1-SA2,314,7 " Section 2245dm. 77.524 of the statutes is created to read:

SB55-SSA1-SA2,314,8 77.524 Seller and 3rd-party liability. (1) In this subsection:

SB55-SSA1-SA2,314,13 (a) "Certified automated system" means software that is certified jointly by the states that are signatories to the agreement, as defined in s. 77.65 (2) (a), and that is used to calculate the sales tax and use tax imposed under this subchapter and subch. V on a transaction by each appropriate jurisdiction, to determine the amount of tax to remit to the appropriate state, and to maintain a record of the transaction.

SB55-SSA1-SA2,314,17 (b) "Certified service provider" means an agent that is certified jointly by the states that are signatories to the agreement, as defined in s. 77.65 (2) (a), and that performs all of a seller's sales tax and use tax functions related to the seller's retail sales.

SB55-SSA1-SA2,314,18 (c) "Seller" has the meaning given in s. 77.65 (2) (e).

SB55-SSA1-SA2,314,22 (2) A certified service provider is the agent of the seller with whom the certified service provider has contracted and is liable for the sales and use taxes that are due the state on all sales transactions that the provider processes for a seller, except as provided in sub. (3).

SB55-SSA1-SA2,315,10 (3) A seller that contracts with a certified service provider is not liable for sales and use taxes that are due the state on transactions that the provider processed, unless the seller has misrepresented the type of items that the seller sells or has committed fraud. The seller is subject to an audit on transactions that the certified service provider processed only if there is probable cause to believe that the seller has committed fraud or made a material misrepresentation. The seller is subject to an audit on transactions that the certified service provider does not process. The states that are signatories to the agreement, as defined in s. 77.65 (2) (a), may jointly check the seller's business system and review the seller's business procedures to determine if the certified service provider's system is functioning properly and to determine the extent to which the seller's transactions are being processed by the certified service provider.

SB55-SSA1-SA2,315,15 (4) A person that provides a certified automated system is responsible for the system's proper functioning and is liable to this state for tax underpayments that are attributable to errors in the system's functioning. A seller that uses a certified automated system is responsible and liable to this state for reporting and remitting sales and use tax.

SB55-SSA1-SA2,315,20 (5) A seller that has a proprietary system for determining the amount of tax that is due on transactions and that has signed an agreement with the states that are signatories to the agreement, as defined in 77.65 (2) (a), establishing a performance standard for the system is liable for the system's failure to meet the performance standard.".

SB55-SSA1-SA2,315,21 974. Page 847, line 3: delete lines 3 to 5.

SB55-SSA1-SA2,315,22 975. Page 847, line 15: after that line insert:

SB55-SSA1-SA2,315,23 " Section 2246t. 77.72 (3) (b) of the statutes is amended to read:

SB55-SSA1-SA2,316,7 77.72 (3) (b) Exceptions. Communication A communication service has a situs where the customer is billed for the service if the customer calls collect or pays by credit card. Mobile telecommunications services have a situs at the customer's place of primary use of the services, as determined under P.L. 106-252. Towing services have a situs at the location to which the vehicle is delivered. Services performed on tangible personal property have a situs at the location where the property is delivered to the buyer.".

SB55-SSA1-SA2,316,8 976. Page 847, line 15: after that line insert:

SB55-SSA1-SA2,316,9 " Section 2246p. 77.65 of the statutes is created to read:

SB55-SSA1-SA2,316,11 77.65 Uniform sales and use tax administration. (1) Short title. This section shall be known as the "Uniform Sales and Use Tax Administration Act."

SB55-SSA1-SA2,316,12 (2) Definitions. In this section:

SB55-SSA1-SA2,316,13 (a) "Agreement" means the streamlined sales and use tax agreement.

SB55-SSA1-SA2,316,14 (b) "Department" means the department of revenue.

SB55-SSA1-SA2,316,16 (c) "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.

SB55-SSA1-SA2,316,17 (d) "Sales tax" means the tax imposed under ss. 77.52, 77.57, and 77.71 (1).

SB55-SSA1-SA2,316,19 (e) "Seller" means any person who sells, leases, or rents personal property or services.

SB55-SSA1-SA2,316,20 (f) "State" means any state of the United States and the District of Columbia.