2003 WISCONSIN ACT 312
An Act to repeal 77.9961 (4) and 292.65 (3) (am) 3.; to renumber and amend 77.9961 (1); to amend 25.48, 77.9961 (title), 77.9961 (2), 77.9961 (3), 77.9964 (2), 292.65 (1) (i) 3. b., 292.65 (3) (am) 1., 292.65 (3) (am) 2., 292.65 (4) (k), 292.65 (4) (m), 292.65 (7) (c) 1., 292.65 (8) (a) (intro.), 292.65 (8) (a) 4m., 292.65 (8) (c), 292.65 (8) (d) 7., 292.65 (8) (e) (intro.), 292.65 (8) (j) 2., 292.65 (8) (j) 4., 292.65 (8m) and 292.65 (11); and to create 77.996 (6), 77.996 (7), 77.9961 (1) (b), 77.9961 (1) (c), 77.9961 (1) (d), 77.9961 (1) (e), 77.9961 (1m), 292.65 (1) (gv), 292.65 (1) (h) 4., 292.65 (7) (b) and 292.65 (8) (j) 3m. of the statutes; relating to: the Dry Cleaner Environmental Response Program and the administration of dry cleaning license fees.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
312,1g
Section 1g. 25.48 of the statutes is amended to read:
25.48 Dry cleaner environmental response fund. There is established a separate nonlapsible trust fund designated as the dry cleaner environmental response fund, to consist of the moneys required under s. 77.9964 (3) to be deposited in the fund and moneys collected under ss. 292.65 (8) (j), (8m), and (9) (c).
312,1m
Section 1m. 77.996 (6) of the statutes is created to read:
77.996 (6) "Gross receipts" has the meaning given in s. 77.51 (4) (a), (b) 1. and 5., (c) 1. to 4., and (d). "Gross receipts" does not include the license fee imposed under s. 77.9661 (1m) that is passed on to customers.
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Section
2. 77.996 (7) of the statutes is created to read:
77.996 (7) "Launder" means to use water and detergent as the main process for cleaning apparel or household fabrics.
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Section
3. 77.9961 (title) of the statutes is amended to read:
77.9961 (title) License and fee.
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Section
4. 77.9961 (1) of the statutes is renumbered 77.9661 (1) (a) and amended to read:
77.9661 (1) (a) No person may operate a dry cleaning facility in this state unless the person completes and submits to the department an application for a license on a form that the department prescribes and pays to the department a fee for each dry cleaning facility that the person operates. The fee shall be paid in installments, as provided in sub. (2), and each installment is equal to 1.8% of the gross receipts from the previous 3 months from dry cleaning apparel and household fabrics, but not from formal wear the facility rents to the general public.
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Section
5. 77.9961 (1) (b) of the statutes is created to read:
77.9961 (1) (b) The department may require, before or after the license is issued, that any person who submits an application for a license under par. (a) provide a security deposit to the department. For purposes of this paragraph, s. 77.61 (2), as it applies to a security deposit related to a seller's permit, applies to the a security deposit required under this subsection.
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Section
6. 77.9961 (1) (c) of the statutes is created to read:
77.9961 (1) (c) Subject to par. (b), the department shall issue a license to each person who completes and submits an application for a license under par. (a). If a dry cleaning facility is sold, the seller may transfer the license to the buyer. A license is valid until the license is surrendered by the person to whom the license was issued or transferred or until the license is revoked by the department as provided in par. (e). A license is valid only for the facility designated by the license and the license holder shall display the license prominently in the facility to which the license applies.
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Section
7. 77.9961 (1) (d) of the statutes is created to read:
77.9961 (1) (d) Section 77.52 (12), as it applies to a person who operates as a seller without a seller's permit, applies to a person who operates a dry cleaning facility without a license issued under this subsection.
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Section
8. 77.9961 (1) (e) of the statutes is created to read:
77.9961 (1) (e) The department may revoke a license issued under this subsection, if the person who holds the license fails to comply with any provision of this subchapter related to the fees imposed under this subchapter or any rule promulgated by the department related to the fees imposed under this subchapter, is delinquent with respect to taxes imposed by the department, or fails to timely file a return or report with respect to taxes imposed under chs. 71, 72, 76, 77, 78, or 139 after having been requested to file the return or report. Section 77.52 (11), as it applies to revoking a seller's permit, applies to revoking a license issued under this subsection.
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Section
9. 77.9961 (1m) of the statutes is created to read:
77.9961 (1m) Every person operating a dry cleaning facility shall pay to the department a fee for each dry cleaning facility that the person operates. The fee shall be paid in installments, as provided in sub. (2), and each installment is equal to 1.8% of the gross receipts from the previous 3 months from dry cleaning apparel and household fabrics, but not from formal wear the facility rents to the general public.
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Section
10. 77.9961 (2) of the statutes is amended to read:
77.9961 (2) Persons who owe a fee under this section shall pay it in installments on or before April 25, July 25, October 25 and January 25. The department shall issue a license to each person who pays the January 25 installment and the previous 3 installments and submits the form under this section. The license is valid for the year in which the January 25 installment is due. If a dry cleaning facility is sold, the seller may transfer the license to the buyer. Each holder of a license under this section shall display it prominently in the facility to which it applies.
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Section
11. 77.9961 (3) of the statutes is amended to read:
77.9961 (3) On or before December 15, the The department shall mail to each dry cleaning facility of which it is aware a form on which to apply for a license under this section.
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Section
12. 77.9961 (4) of the statutes is repealed.
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Section
13. 77.9964 (2) of the statutes is amended to read:
77.9964 (2) Except as provided in s. 77.9961 (4), sections (1) (b), (d), and (e), ss. 71.74 (1) to (3), (7) and, (9), and (10) to (12), 71.75 (1), (2), (6), (7), (9), and (10), 71.77 (1) and (4) to (8), 71.78 (1) to (4) and (5) to (8), 71.80 (1) (a) and (b), (4) to (6), (8) to (12), (14), (17), and (18), 71.82 (1) and (2) (a) and (b), 71.83 (1) (a) 1. and 2. and (b) 1., 2., and 6., (2) (a) 1. to 3. and (b) 1. to 3., and (3), 71.87, 71.88, 71.89, 71.90, 71.91 (1) (a), (2), (3), and (4) to (6) (7), 71.92, and 71.93 as they apply to the taxes under ch. 71 apply to the fees under this subchapter.
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Section
14. 292.65 (1) (gv) of the statutes is created to read:
292.65 (1) (gv) "Launder" means to use water and detergent as the main process for cleaning apparel or household fabrics.
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Section
15. 292.65 (1) (h) 4. of the statutes is created to read:
292.65 (1) (h) 4. A person who operated a dry cleaning facility that ceased operation after October 13, 1997, but that was licensed under s. 77.9961 (2) before it ceased operation.
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16. 292.65 (1) (i) 3. b. of the statutes is amended to read:
292.65 (1) (i) 3. b. A dry cleaning facility that has ceased operation but that was licensed under s. 77.9961 (2) before it ceased operation and was licensed and operating while the person owned the property.
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Section
17. 292.65 (3) (am) 1. of the statutes is amended to read:
292.65 (3) (am) 1. The department shall establish a method for determining the order in which it pays awards under this section. Except as provided in subds.
subd. 2. and 3., the method shall be based on environmental factors and on the order in which applications are received.
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18. 292.65 (3) (am) 2. of the statutes is amended to read:
292.65 (3) (am) 2. The department shall pay an award for immediate action activities before it pays other awards.
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19. 292.65 (3) (am) 3. of the statutes is repealed.
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Section
20. 292.65 (4) (k) of the statutes is amended to read:
292.65 (4) (k) Agents. An owner or operator may enter into a written agreement with another person under which that other person acts as an agent for the owner or operator in conducting the activities required under
par. pars. (e) to (j). If an agreement is entered into under this paragraph, all requirements applicable to an owner or operator under par. (m) and subs. (8) (a), (8m), and (12) apply to the agent. The owner or operator and
or the agent shall jointly may submit the application for an award under this section.
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Section
21. 292.65 (4) (m) of the statutes is amended to read:
292.65 (4) (m) Notification of insurance claims applications and receipt of proceeds funds. An owner or operator shall notify the department of any application, including any insurance claim, made to obtain funds to cover eligible costs or to obtain a tax credit based on eligible costs, the status of the claim application, and, if the owner or operator has received any insurance proceeds funds or any tax credit arising from the claim application, the amount of the proceeds funds or tax credit received.
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Section 21r. 292.65 (7) (b) of the statutes is created to read:
292.65 (7) (b) Costs incurred by 3rd parties. 1. In this paragraph, "3rd party" means a person who is not an owner or operator or the agent of an owner or operator.
2. Eligible costs for an award under this section include reasonable and necessary costs, up to $15,000, incurred by a 3rd party in the discovery of a discharge of dry cleaning product from an eligible owner's or operator's dry cleaning facility before the eligible owner or operator discovered the discharge, notwithstanding noncompliance with the procedural requirements of sub. (4) in relation to the costs incurred by the 3rd party.
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Section
22. 292.65 (7) (c) 1. of the statutes is amended to read:
292.65 (7) (c) 1. Costs incurred before January 1, 1991 October 14, 1997.
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Section
23. 292.65 (8) (a) (intro.) of the statutes is amended to read:
292.65 (8) (a) Application. (intro.) An owner or operator shall submit an application on a form provided by the department. An owner or operator may not submit an application before September 1, 1998. An owner or operator may not submit an application after August 30, 2005, if the application relates to a dry cleaning facility that ceased to operate before September 1, 1998. An owner or operator may not submit an application if the owner or operator submits the notification of potential claim under sub. (4) (c) after August 20 30, 2008, if the application relates to any other dry cleaning facility. The department shall authorize owners and operators to apply for awards at stages in the process under sub. (4) that the department specifies by rule. An application shall include all of the following documentation of activities, plans, and expenditures associated with the eligible costs incurred because of a dry cleaning product discharge from a dry cleaning facility:
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Section
24. 292.65 (8) (a) 4m. of the statutes is amended to read:
292.65 (8) (a) 4m. If the owner or operator receives any proceeds funds arising from an application, including an insurance claim, for any eligible costs
or a tax credit based on eligible costs, a record of the payment.
312,24m
Section 24m. 292.65 (8) (c) of the statutes is amended to read:
292.65 (8) (c) Approval. Subject to par. (d), if the department finds that an applicant meets the requirements of this section and rules promulgated under this section, the department shall make an award as provided in this subsection to reimburse the applicant for eligible costs paid. The department may not make an award for an investigation before it approves the investigation. The department may not make an award for remedial action activities before it approves the remedial action activities.
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Section
25. 292.65 (8) (d) 7. of the statutes is amended to read:
292.65 (8) (d) 7. The applicant has not paid all All of the fees, interest, and penalties due under ss. 77.9961 and, 77.9962, and 77.9964 have not been paid unless an agreement has been entered into with the department of revenue establishing a payment schedule for all of the fees, interest, and penalties due.
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Section 25g. 292.65 (8) (e) (intro.) of the statutes is amended to read:
292.65 (8) (e) Deductible. (intro.) The department may reimburse make an award to the owner or operator of a dry cleaning facility only for eligible costs incurred at each dry cleaning facility that exceed the following deductible:
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Section
26. 292.65 (8) (j) 2. of the statutes is amended to read:
