AB100-engrossed,719,820
76.28
(9) Property subject to local tax. The Except as provided in s. 70.112
21(4) (am) the license fees imposed by this section upon the gross revenues of light, heat
22and power companies as defined in sub. (1) (e) shall be in lieu of all other taxes on
23all property used and useful in the operation of the business of such companies in this
24state, except that the same shall be subject to special assessments for local
25improvements. If a general structure is used and useful in part in the operation of
1the business of those companies in this state and in part for nonoperating purposes,
2the license fees imposed by this section are in place of the percentage of all other taxes
3on the property that fairly measures and represents the extent of the use and
4usefulness in the operation of the business of those companies in this state, and the
5balance is subject to local assessment and taxation, except that the entire general
6structure is subject to special assessments for local improvements. Property under
7s. 76.025 (2) shall not be taxed under this section, but shall be subject to local
8assessment and taxation.
AB100-engrossed,719,2110
76.29
(2) Imposition. There Subject to the credits under ss. 76.28 (3) (e) and
1176.48 (3d), there is imposed on every light, heat, and power company and electric
12cooperative that owns an electric utility plant, an annual license fee to be assessed
13by the department on or before May 1, 2005, and every May 1 thereafter, ending with
14the assessment on May 1, 2010, measured by the gross revenues of the preceding tax
15period in an amount equal to the apportionment factor multiplied by gross revenues
16multiplied by 1.59%. The fee shall become delinquent if not paid when due and when
17delinquent shall be subject to interest at the rate of 1.5% per month until paid. Gross
18revenues earned by a light, heat, and power company after December 31, 2009, are
19subject to the license fee imposed under s. 76.28 (2). Gross revenues earned by an
20electric cooperative after December 31, 2009, are subject to the license fee imposed
21under s. 76.48 (1r).
AB100-engrossed,720,223
76.30
(2) (i) The secretary of revenue and employees of that department for the
24purposes of preparing and maintaining the list of persons with unpaid tax
1obligations as described in s. 73.03 (62) so that the list of such persons is available
2for public inspection.
AB100-engrossed,720,54
76.39
(1) (am) "Average net rate of taxation" means the average net rate of
5taxation determined under s. 76.126 as of June of the year prior to the assessment.
AB100-engrossed,720,137
76.39
(2) There is levied annually a gross earnings tax in lieu of all property
8taxes on the car line equipment of a car line company equal to
3% of the gross
9earnings in this state
multiplied by the average net rate of taxation. Every railroad
10company operating in this state shall, upon making payment to each car line
11company for use of its cars, withhold
3% of the amount
constituting the gross
12earnings in this state of such of the tax imposed under this subsection on the car line
13company.
AB100-engrossed,721,215
76.48
(3d) (a) Beginning with the fees due in calendar year 2008, an electric
16cooperative may claim as a credit against the fees imposed under sub. (1r) and s.
1776.29 (2) an amount equal to the amount of any payments in lieu of property taxes
18that the electric cooperative paid in the then current calendar year, not to exceed the
19amount of property taxes that the cooperative would have paid in that year had the
20cooperative's property been subject to taxation under ch. 70. If a credit computed
21under this paragraph is not entirely offset against the license fees otherwise due for
22the then current calendar year, the unused balance may be carried forward and
23credited against license fees otherwise due for the following 15 calender years to the
24extent not offset by the license fees otherwise due in all intervening years between
1the year in which the payments were paid and the year in which the carry-forward
2credit is claimed.
AB100-engrossed,721,93
(b) Beginning with distributions in 2008, a general structure owned or leased
4by an electric cooperative for which a payment in lieu of property taxes is made in
5the year of the distribution shall not be included in the calculation of payments under
6s. 79.04 (1) and (2). Beginning with distributions in 2009, a substation of an electric
7cooperative, other than a transmission substation, for which a payment in lieu of
8property taxes is made in the year of the distribution shall not be included in the
9calculation of payments under s. 79.04 (1) and (2).
AB100-engrossed,721,13
1176.655 Health insurance risk-sharing plan assessments credit. (1) 12Definitions. In this section, "claimant" means an insurer, as defined in s. 149.10 (5),
13who files a claim under this section.
AB100-engrossed,721,18
14(2) Filing claims. Subject to the limitations provided under this section, for
15taxable years beginning after December 31, 2005, a claimant may claim as a credit
16against the fees imposed under ss. 76.60, 76.63, 76.65, 76.66 or 76.67 an amount that
17is equal to a percentage of the amount of assessment under s. 149.13 that the
18claimant paid in the taxable year, as determined under sub. (3).
AB100-engrossed,721,23
19(3) Limitations. The department of revenue, in consultation with the office of
20the commissioner of insurance, shall determine the percentage under sub. (2) for
21each claimant for each taxable year so that the cost of the credit under this section
22and ss. 71.07 (5g), 71.28 (5g), and 71.47 (5g) is as close as practicable to $2,000,000
23in the 2006-07 fiscal year and $5,000,000 in each fiscal year thereafter.
AB100-engrossed,722,4
24(4) Carry-forward. If the credit under sub. (2) is not entirely offset against the
25fees imposed under ss. 76.60, 76.63, 76.65, 76.66, or 76.67 that are otherwise due, the
1unused balance may be carried forward and credited against those fees in the
2following 15 years to the extent that it is not offset by those fees otherwise due in all
3the years between the year in which the assessment was paid and the year in which
4the carry-forward credit is claimed.
AB100-engrossed,722,156
76.67
(2) If any domestic insurer is licensed to transact insurance business in
7another state, this state may not require similar insurers domiciled in that other
8state to pay taxes greater in the aggregate than the aggregate amount of taxes that
9a domestic insurer is required to pay to that other state for the same year less the
10credit credits under
s. ss. 76.635
and 76.655, except that the amount imposed shall
11not be less than the total of the amounts due under ss. 76.65 (2) and 601.93 and, if
12the insurer is subject to s. 76.60, 0.375% of its gross premiums, as calculated under
13s. 76.62, less offsets allowed under s. 646.51 (7) or under
s. ss. 76.635
and 76.655 14against that total, and except that the amount imposed shall not be less than the
15amount due under s. 601.93.
AB100-engrossed,723,417
CHAPTER 77
18
TAXATION OF FOREST CROPLANDS;
19
REAL ESTATE TRANSFER FEES;
20
SALES AND USE TAXES; COUNTY
21
AND SPECIAL DISTRICT SALES
22
AND USE TAXES; MANAGED FOREST
23
LAND; TEMPORARY RECYCLING
24
SURCHARGE; LOCAL FOOD AND
25
BEVERAGE TAX; LOCAL RENTAL
1CAR TAX; Premier resort area
2
taxes; state rental vehicle fee;
3
dry cleaning fees
; regional
4
transit authority fee
AB100-engrossed,723,86
77.51
(13) (a) Every seller who makes any sale
, regardless of whether the sale
7is mercantile in nature, of tangible personal property or
taxable a service
specified
8under s. 77.52 (2) (a).
AB100-engrossed,723,2411
77.54
(7m) Occasional sales of tangible personal property or services, including
12but not limited to admissions or tickets to an event; by a neighborhood association,
13church, civic group, garden club, social club or similar nonprofit organization; not
14involving entertainment for which payment in the aggregate exceeds
$300 $500 for
15performing or as reimbursement of expenses unless access to the event may be
16obtained without payment of a direct or indirect admission fee; conducted by the
17organization if the organization is not engaged in a trade or business and is not
18required to have a seller's permit. For purposes of this subsection, an organization
19is engaged in a trade or business and is required to have a seller's permit if its sales
20of tangible personal property and services, not including sales of tickets to events,
21and its events occur on more than 20 days during the year, unless its receipts do not
22exceed
$15,000 $25,000 during the year. The exemption under this subsection does
23not apply to gross receipts from the sale of bingo supplies to players or to the sale,
24rental or use of regular bingo cards, extra regular cards and special bingo cards.
****Note: This is reconciled s. 77.54 (20). This Section has been affected by
LRB-0303/2 and LRB-0404/3.
AB100-engrossed,724,112
77.54
(20) (c) 4. Taxable sales do not include meals, food, food products
, or
3beverages sold by hospitals, sanatoriums, nursing homes, retirement homes,
4community-based residential facilities
, as defined in s. 50.01 (1g), or day care centers
5registered licensed under ch. 48 and served at a hospital, sanatorium, nursing home,
6retirement home, community-based residential facility
, or day care center. In this
7subdivision "retirement home" means a nonprofit residential facility where 3 or more
8unrelated adults or their spouses have their principal residence and where support
9services, including meals from a common kitchen, are available to residents. Taxable
10sales do not include meals, food, food products
, or beverages sold to the elderly or
11handicapped by persons providing "mobile meals on wheels".
AB100-engrossed, s. 1631m
12Section 1631m. 77.54 (47) of the statutes is renumbered 77.54 (47) (intro.) and
13amended to read:
AB100-engrossed,724,1514
77.54
(47) (intro.) The gross receipts from the sale of and the storage, use, or
15other consumption of
live all of the following:
AB100-engrossed,724,17
16(a) Live game birds
, and clay pigeons
, that are sold to bird hunting preserves
17licensed under s. 169.19.
AB100-engrossed,724,2019
77.54
(47) (b) Clay pigeons that are sold to a shooting facility, if any of the
20following applies:
AB100-engrossed,724,2221
1. The shooting facility is required to pay the tax imposed under s. 77.52 on its
22gross receipts from charges for shooting at the facility.
AB100-engrossed,725,4
12. The shooting facility is a nonprofit organization that charges for shooting at
2the facility, but is not required to pay the tax imposed under s. 77.52 on its gross
3receipts from such charges because the charges are for occasional sales, as provided
4under sub. (7m).
AB100-engrossed,725,176
77.54
(49) The gross receipts from the sale of and the storage, use, or other
7consumption of taxable services and tangible personal property that is physically
8transferred to the purchaser as a necessary part of services that are subject to the
9taxes imposed under s. 77.52 (2) (a) 7., 10., 11., and 20., if the seller and the purchaser
10of such services and property are members of the same affiliated group under section
111504 of the Internal Revenue Code and are eligible to file a single consolidated return
12for federal income tax purposes. For purposes of this subsection, if a seller purchases
13a taxable service or tangible personal property, as described in the subsection, that
14is subsequently sold to a member of the seller's affiliated group and the sale is exempt
15under this subsection from the taxes imposed under this subchapter, the original
16purchase of the taxable service or tangible personal property by the seller is not
17considered a sale for resale or exempt under this subsection.
AB100-engrossed,725,2219
77.54
(50) The gross receipts from the sale of taxable services provided by a
20temporary help company, as defined in s. 108.02 (24m), if the client for whom the
21services are provided controls the means of performing the services and is
22responsible for the satisfactory completion of the services.
AB100-engrossed,726,924
77.61
(4) (c) For reporting the sales tax and collecting and reporting the use tax
25imposed on the retailer under s. 77.53 (3) and the accounting connected with it,
1retailers may deduct 0.5% of
the first $50,000, and 0.2% of any amount exceeding
2$50,000, of those taxes payable or $10 for that reporting period required under s.
377.58 (1), whichever is greater, but not more than the amount of the sales taxes or
4use taxes that is payable under ss. 77.52 (1) and 77.53 (3) for that reporting period
5required under s. 77.58 (1), as administration expenses if the payment of the taxes
6is not delinquent. For purposes of calculating the retailer's discount under this
7paragraph, the taxes on retail sales reported by retailers under subch. V, including
8taxes collected and remitted as required under s. 77.785, shall be included if the
9payment of those taxes is not delinquent.
AB100-engrossed,726,1411
77.61
(5) (b) 12. The secretary of revenue and employees of that department
12for the purposes of preparing and maintaining the list of persons with unpaid tax
13obligations as described in s. 73.03 (62) so that the list of such persons is available
14for public inspection.
****Note: This Section involves a change in an appropriation that must be
reflected in the revised schedule in s. 20.005, stats.
AB100-engrossed,727,2
1677.705 Adoption by resolution; baseball park district. A local
17professional baseball park district created under subch. III of ch. 229, by resolution
18under s. 229.68 (15), may impose a sales tax and a use tax under this subchapter at
19a rate of no more than 0.1% of the gross receipts or sales price. Those taxes may be
20imposed only in their entirety. The resolution shall be effective on the first day of the
21first month that begins at least 30 days after the adoption of the resolution.
Any
22moneys transferred from the appropriation account under s. 20.566 (1) (gd) to the
1appropriation account under s. 20.835 (4) (gb) shall be used exclusively to retire the
2district's debt.
AB100-engrossed,727,13
477.706 Adoption by resolution; football stadium district. A local
5professional football stadium district created under subch. IV of ch. 229, by
6resolution under s. 229.824 (15), may impose a sales tax and a use tax under this
7subchapter at a rate of 0.5% of the gross receipts or sales price. Those taxes may be
8imposed only in their entirety. The imposition of the taxes under this section shall
9be effective on the first day of the first month that begins at least 30 days after the
10certification of the approval of the resolution by the electors in the district's
11jurisdiction under s. 229.824 (15).
Any moneys transferred from the appropriation
12account under s. 20.566 (1) (ge) to the appropriation account under s. 20.835 (4) (ge)
13shall be used exclusively to retire the district's debt.
AB100-engrossed,727,1715
77.81
(2m) "Independent certified plan writer" means a plan writer certified
16by the department but who is not acting under contract with the department under
17s. 77.82 (3) (g).
AB100-engrossed,727,2119
77.82
(2) (i) If a proposed management plan is not submitted with the petition,
20a request that the department prepare a management plan.
The department may
21decline to prepare the plan.
AB100-engrossed,728,223
77.82
(2m) (a) 1. A petition under sub. (2), (4m), or (12) shall be accompanied
24by a nonrefundable application recording fee of $20 unless a different amount for the
25recording fee is established by the department by rule at an amount equal to the
1average expense to the department for recording an order issued under this
2subchapter.
AB100-engrossed,728,63
2. If a petition under sub. (2), (4m), or (12) is not accompanied by a proposed
4management plan that meets the requirements under par. (c), the department shall
5charge the plan preparation fee established under par. (am) if the department agrees
6to complete the plan.
AB100-engrossed,728,138
77.82
(2m) (am) The department shall by rule establish on an annual basis a
9nonrefundable fee that the department shall charge for a management plan
10prepared by the department, including any plan prepared by a certified plan writer
11contracted by the department under sub. (3) (g). The fee shall be based on the
12comparable commercial market rate that is charged for preparation of such
13management plans.
AB100-engrossed,728,1917
77.82
(2m) (c) (intro.) A proposed management plan that
qualifies for the
18reduced fee under par. (b) is exempt from the plan preparation fee under par. (a) 2.
19shall be one of the following:
AB100-engrossed,728,2422
77.82
(2m) (c) A proposed management plan is exempt from the plan
23preparation fee under par. (a) 2. if it is prepared by an independent certified plan
24writer.
AB100-engrossed,729,2
177.82
(2m) (c) 4. A proposed management plan prepared by an independent
2certified plan writer.
AB100-engrossed, s. 1684k
3Section 1684k. 77.82 (2m) (d) 1. of the statutes is renumbered 77.82 (2m) (d)
4and amended to read:
AB100-engrossed,729,85
77.82
(2m) (d)
All the fees collected under this subsection shall be deposited
6in the conservation fund. All of the
recording fees collected under
par. (b) and $20
7of each $300 fee collected under par. (a)
1. shall be credited to the appropriation under
8s. 20.370 (1) (cr)
, except as provided under subd. 2.
AB100-engrossed, s. 1684n
10Section 1684n. 77.82 (2m) (dm) of the statutes is renumbered 77.82 (2m) (dm)
111. and amended to read:
AB100-engrossed,729,1512
77.82
(2m) (dm) 1.
The fees Of each fee $300 or the entire fee, whichever is less,
13that is collected under
pars. par. (a)
and or (e) that
are is not credited to the
14appropriation under s. 20.370 (1) (cr) shall be credited to the appropriation under s.
1520.370 (1) (cx).
AB100-engrossed,729,1917
77.82
(2m) (dm) 2. Any amount not credited to the appropriation under s.
1820.370 (1) (cx), as calculated in subd. 1., shall be deposited into the conservation fund
19for forestry purposes.
AB100-engrossed,730,221
77.82
(2m) (e) If a
proposed management plan accompanying a petition filed
22under sub. (2), (4m), or (12) is not approved by the department under its initial review
23under sub. (3) (a),
and if the department agrees to complete the management plan
24under sub. (3) (a), the department shall collect from the petitioner
a fee in an amount
1equal to $300 less the amount the petitioner paid under par. (b) the plan preparation
2fee established under par. (am), if the petitioner has not previously paid the fee.
AB100-engrossed,730,134
77.82
(3) (a)
The petitioner may submit a A proposed management plan
for
may
5cover the entire acreage of each parcel
with
subject to the petition. The department,
6after considering the owner's forest management objectives as stated under sub. (2)
7(e), shall review and either approve or disapprove the proposed
management plan.
8If the department disapproves
a the plan, it shall inform the petitioner of the
9changes necessary to qualify the plan for approval upon subsequent review.
At the
10request of the petitioner, the department may agree to complete the proposed
11management plan that has been prepared by an independent certified plan writer.
12The department shall complete any proposed management plan prepared by the
13department.
AB100-engrossed,730,1917
77.82
(3) (c) (intro.) To qualify for approval, a management plan shall be
18prepared by
a an independent certified plan writer
certified by the department or
19prepared by the department
itself and shall include all of the following:
AB100-engrossed,730,2521
77.82
(3) (g) The department shall
certify plan writers and shall promulgate
22rules specifying the qualifications that a person must satisfy to become a certified
23plan writer. For management plans prepared by the department under this
24subsection, the department may contract with plan writers certified by the
25department to prepare
and complete these plans.
AB100-engrossed,731,72
77.82
(4m) (d) An owner of land who has filed a conversion petition under this
3subsection and
who has requested that for whom the department
prepare is
4preparing or completing a management plan
under sub. (3) (b) may withdraw the
5request and
not have it prepared by
the department an independent certified plan
6writer if the owner determines that the department is not preparing the
7management plan in a timely manner.
AB100-engrossed,731,1710
77.82
(7) (c) 3. Except as provided in par. (d), if a petition is received on or before
11May 15 of any year from a petitioner who owns less than 1,000 acres in this state,
12who, before the deadline established by the department by rule, submitted a draft
13management plan prepared by
a plan writer certified by the department an
14independent certified plan writer, and who submits a completed plan, as defined by
15the department by rule, with the petition, the department shall investigate and shall
16either approve the petition and issue the order under sub. (8) or deny the petition
17before the following November 21.
AB100-engrossed,732,819
77.92
(4) "Net business income," with respect to a partnership, means taxable
20income as calculated under section
703 of the Internal Revenue Code; plus the items
21of income and gain under section
702 of the Internal Revenue Code, including taxable
22state and municipal bond interest and excluding nontaxable interest income or
23dividend income from federal government obligations; minus the items of loss and
24deduction under section
702 of the Internal Revenue Code, except items that are not
25deductible under s. 71.21; plus guaranteed payments to partners under section
707
1(c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de),
2(2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (3g), (3s), (3n), (3t),
and (5b)
, and (5g); and
3plus or minus, as appropriate, transitional adjustments, depreciation differences,
4and basis differences under s. 71.05 (13), (15), (16), (17), and (19); but excluding
5income, gain, loss, and deductions from farming. "Net business income," with respect
6to a natural person, estate, or trust, means profit from a trade or business for federal
7income tax purposes and includes net income derived as an employee as defined in
8section
3121 (d) (3) of the Internal Revenue Code.