77.61 (5) (b) 12. The secretary of revenue and employees of that department for the purposes of preparing and maintaining the list of persons with unpaid tax obligations as described in s. 73.03 (62) so that the list of such persons is available for public inspection.
25,1666m
Section 1666m. 77.705 of the statutes is amended to read:
77.705 Adoption by resolution; baseball park district. A local professional baseball park district created under subch. III of ch. 229, by resolution under s. 229.68 (15), may impose a sales tax and a use tax under this subchapter at a rate of no more than 0.1% of the gross receipts or sales price. Those taxes may be imposed only in their entirety. The resolution shall be effective on the first day of the first month that begins at least 30 days after the adoption of the resolution. Any moneys transferred from the appropriation account under s. 20.566 (1) (gd) to the appropriation account under s. 20.835 (4) (gb) shall be used exclusively to retire the district's debt.
25,1667n
Section 1667n. 77.706 of the statutes is amended to read:
77.706 Adoption by resolution; football stadium district. A local professional football stadium district created under subch. IV of ch. 229, by resolution under s. 229.824 (15), may impose a sales tax and a use tax under this subchapter at a rate of 0.5% of the gross receipts or sales price. Those taxes may be imposed only in their entirety. The imposition of the taxes under this section shall be effective on the first day of the first month that begins at least 30 days after the certification of the approval of the resolution by the electors in the district's jurisdiction under s. 229.824 (15). Any moneys transferred from the appropriation account under s. 20.566 (1) (ge) to the appropriation account under s. 20.835 (4) (ge) shall be used exclusively to retire the district's debt.
25,1684b
Section 1684b. 77.81 (2m) of the statutes is created to read:
77.81 (2m) "Independent certified plan writer" means a plan writer certified by the department but who is not acting under contract with the department under s. 77.82 (3) (g).
25,1684c
Section 1684c. 77.82 (2) (i) of the statutes is amended to read:
77.82 (2) (i) If a proposed management plan is not submitted with the petition, a request that the department prepare a management plan. The department may decline to prepare the plan.
25,1684d
Section 1684d. 77.82 (2m) (a) of the statutes is repealed and recreated to read:
77.82 (2m) (a) 1. A petition under sub. (2), (4m), or (12) shall be accompanied by a nonrefundable application recording fee of $20 unless a different amount for the recording fee is established by the department by rule at an amount equal to the average expense to the department for recording an order issued under this subchapter.
2. If a petition under sub. (2), (4m), or (12) is not accompanied by a proposed management plan that meets the requirements under par. (c), the department shall charge the plan preparation fee established under par. (am) if the department agrees to complete the plan.
25,1684e
Section 1684e. 77.82 (2m) (am) of the statutes is created to read:
77.82 (2m) (am) The department shall by rule establish on an annual basis a nonrefundable fee that the department shall charge for a management plan prepared by the department, including any plan prepared by a certified plan writer contracted by the department under sub. (3) (g). The fee shall be based on the comparable commercial market rate that is charged for preparation of such management plans.
25,1684g
Section 1684g. 77.82 (2m) (c) (intro.) of the statutes is amended to read:
77.82 (2m) (c) (intro.) A proposed management plan that qualifies for the reduced fee under par. (b)
is exempt from the plan preparation fee under par. (a) 2. shall be one of the following:
25,1684j
Section 1684j. 77.82 (2m) (c) of the statutes, as affected by
2003 Wisconsin Act 228 and 2005 Wisconsin Act .... (this act), is repealed and recreated to read:
77.82 (2m) (c) A proposed management plan is exempt from the plan preparation fee under par. (a) 2. if it is prepared by an independent certified plan writer.
25,1684jm
Section 1684jm. 77.82 (2m) (c) 4. of the statutes is created to read:
77.82 (2m) (c) 4. A proposed management plan prepared by an independent certified plan writer.
25,1684k
Section 1684k. 77.82 (2m) (d) 1. of the statutes is renumbered 77.82 (2m) (d) and amended to read:
77.82 (2m) (d) All the fees collected under this subsection shall be deposited in the conservation fund. All of the recording fees collected under par. (b) and $20 of each $300 fee collected under par. (a) 1. shall be credited to the appropriation under s. 20.370 (1) (cr), except as provided under subd. 2.
25,1684m
Section 1684m. 77.82 (2m) (d) 2. of the statutes is repealed.
25,1684n
Section 1684n. 77.82 (2m) (dm) of the statutes is renumbered 77.82 (2m) (dm) 1. and amended to read:
77.82 (2m) (dm) 1. The fees Of each fee $300 or the entire fee, whichever is less, that is collected under pars. par. (a) and or (e) that are is not credited to the appropriation under s. 20.370 (1) (cr) shall be credited to the appropriation under s. 20.370 (1) (cx).
25,1684p
Section 1684p. 77.82 (2m) (dm) 2. of the statutes is created to read:
77.82 (2m) (dm) 2. Any amount not credited to the appropriation under s. 20.370 (1) (cx), as calculated in subd. 1., shall be deposited into the conservation fund for forestry purposes.
25,1684q
Section 1684q. 77.82 (2m) (e) of the statutes is amended to read:
77.82 (2m) (e) If a proposed management plan accompanying a petition filed under sub. (2), (4m), or (12) is not approved by the department under its initial review under sub. (3) (a), and if the department agrees to complete the management plan under sub. (3) (a), the department shall collect from the petitioner a fee in an amount equal to $300 less the amount the petitioner paid under par. (b) the plan preparation fee established under par. (am), if the petitioner has not previously paid the fee.
25,1684r
Section 1684r. 77.82 (3) (a) of the statutes is amended to read:
77.82 (3) (a) The petitioner may submit a A proposed management plan for may cover the entire acreage of each parcel with subject to the petition. The department, after considering the owner's forest management objectives as stated under sub. (2) (e), shall review and either approve or disapprove the proposed management plan. If the department disapproves a the plan, it shall inform the petitioner of the changes necessary to qualify the plan for approval upon subsequent review. At the request of the petitioner, the department may agree to complete the proposed management plan that has been prepared by an independent certified plan writer. The department shall complete any proposed management plan prepared by the department.
25,1684s
Section 1684s. 77.82 (3) (b) of the statutes is repealed.
77.82 (3) (c) (intro.) To qualify for approval, a management plan shall be prepared by a an independent certified plan writer certified by the department or prepared by the department itself and shall include all of the following:
25,1684u
Section 1684u. 77.82 (3) (g) of the statutes is amended to read:
77.82 (3) (g) The department shall certify plan writers and shall promulgate rules specifying the qualifications that a person must satisfy to become a certified plan writer. For management plans prepared by the department under this subsection, the department may contract with plan writers certified by the department to prepare and complete these plans.
25,1684v
Section 1684v. 77.82 (4m) (d) of the statutes is amended to read:
77.82 (4m) (d) An owner of land who has filed a conversion petition under this subsection and who has requested that for whom the department prepare is preparing or completing a management plan under sub. (3) (b) may withdraw the request and not have it prepared by the department an independent certified plan writer if the owner determines that the department is not preparing the management plan in a timely manner.
77.82 (7) (c) 3. Except as provided in par. (d), if a petition is received on or before May 15 of any year from a petitioner who owns less than 1,000 acres in this state, who, before the deadline established by the department by rule, submitted a draft management plan prepared by a plan writer certified by the department an independent certified plan writer, and who submits a completed plan, as defined by the department by rule, with the petition, the department shall investigate and shall either approve the petition and issue the order under sub. (8) or deny the petition before the following November 21.
25,1686f
Section 1686f. 77.92 (4) of the statutes is amended to read:
77.92
(4) "Net business income," with respect to a partnership, means taxable income as calculated under section
703 of the Internal Revenue Code; plus the items of income and gain under section
702 of the Internal Revenue Code, including taxable state and municipal bond interest and excluding nontaxable interest income or dividend income from federal government obligations; minus the items of loss and deduction under section
702 of the Internal Revenue Code, except items that are not deductible under s. 71.21; plus guaranteed payments to partners under section
707 (c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (3g), (3s), (3n), (3t),
and (5b)
, and (5g); and plus or minus, as appropriate, transitional adjustments, depreciation differences, and basis differences under s. 71.05 (13), (15), (16), (17), and (19); but excluding income, gain, loss, and deductions from farming. "Net business income," with respect to a natural person, estate, or trust, means profit from a trade or business for federal income tax purposes and includes net income derived as an employee as defined in section
3121 (d) (3) of the Internal Revenue Code.
25,1686m
Section 1686m. 77.94 (1) (a) of the statutes is amended to read:
77.94 (1) (a) On a corporation under s. 77.93 (1) and (4), an amount equal to the amount calculated by multiplying gross tax liability for the taxable year of the corporation by 3 % 2%, or in the case of a tax-option corporation an amount equal to the amount calculated by multiplying net income under s. 71.34 by 0.2 % 0.133%, up to a maximum of $9,800, or $25, whichever is greater.
25,1686n
Section 1686n. 77.94 (1) (b) of the statutes is amended to read:
77.94 (1) (b) On an entity under s. 77.93 (2), (3), or (5), except an entity that has less than $4,000,000 of gross receipts, an amount equal to the amount calculated by multiplying net business income as allocated or apportioned to this state by means of the methods under s. 71.04, for the taxable year of the entity by 0.2 % 0.133%, up to a maximum of $9,800, or $25, whichever is greater.
25,1692a
Section 1692a. 77.994 (1) (a) of the statutes is renumbered 77.994 (1) (am).
25,1692b
Section 1692b. 77.994 (1) (ad) of the statutes is created to read:
77.994 (1) (ad) 5311 — Department stores.
25,1692c
Section 1692c. 77.994 (1) (em) of the statutes is created to read:
77.994 (1) (em) 5499 — Miscellaneous food stores.
25,1692d
Section 1692d. 77.994 (1) (fa) of the statutes is created to read:
77.994 (1) (fa) 5611 — Men's and boys' clothing and accessory stores.
25,1692e
Section 1692e. 77.994 (1) (fb) of the statutes is created to read:
77.994 (1) (fb) 5621 — Women's clothing stores.
25,1692f
Section 1692f. 77.994 (1) (fc) of the statutes is created to read:
77.994 (1) (fc) 5632 — Women's accessory and specialty stores.
25,1692g
Section 1692g. 77.994 (1) (fd) of the statutes is created to read:
77.994 (1) (fd) 5641 — Children's and infants' wear stores.
25,1692h
Section 1692h. 77.994 (1) (fe) of the statutes is created to read:
77.994 (1) (fe) 5651 — Family clothing stores.
25,1692i
Section 1692i. 77.994 (1) (ff) of the statutes is created to read:
77.994 (1) (ff) 5661 — Shoe stores.
25,1692j
Section 1692j. 77.994 (1) (fg) of the statutes is created to read:
77.994 (1) (fg) 5699 — Miscellaneous apparel and accessory stores.
25,1692k
Section 1692k. 77.994 (1) (ka) of the statutes is created to read:
77.994 (1) (ka) 5942 — Bookstores.
25,1692L
Section 1692L. 77.994 (1) (kb) of the statutes is created to read:
77.994 (1) (kb) 5943 — Stationery stores.
25,1692m
Section 1692m. 77.994 (1) (kc) of the statutes is created to read:
77.994 (1) (kc) 5944 — Jewelry stores.
25,1692n
Section 1692n. 77.994 (1) (kd) of the statutes is created to read:
77.994 (1) (kd) 5945 — Hobby, toy, and game shops.
25,1692o
Section 1692o. 77.994 (1) (ma) of the statutes is created to read:
77.994 (1) (ma) 5948 — Luggage and leather goods stores.
25,1692p
Section 1692p. 77.994 (1) (mb) of the statutes is created to read:
77.994 (1) (mb) 5949 — Sewing, needlework, and piece goods stores.
25,1692q
Section 1692q. 77.994 (1) (mc) of the statutes is created to read:
77.994 (1) (mc) 5992 — Florists.
25,1692r
Section 1692r. 77.994 (1) (md) of the statutes is created to read:
77.994 (1) (md) 5993 — Tobacco stores and stands.
25,1692s
Section 1692s. 77.994 (1) (me) of the statutes is created to read:
77.994 (1) (me) 5994 — News dealers and newsstands.
25,1692t
Section 1692t. 77.994 (1) (mf) of the statutes is created to read:
77.994 (1) (mf) 5999 — Miscellaneous retail stores.
25,1692u
Section 1692u. 77.994 (1) (pa) of the statutes is created to read:
77.994 (1) (pa) 7922 — Theatrical producers (except motion picture) and miscellaneous theatrical services.
