Amendment ASA1-SB40

SB40-ASA1,1178,24 77.995 (2) There is imposed a fee at the rate of 5% of the sales price on the rental, but not for rerental and not for rental as a service or repair replacement vehicle of Type 1 automobiles, as defined in s. 340.01 (4) (a); of mobile homes, as defined in s. 340.01 (29); of motor homes, as defined in s. 340.01 (33m); and of camping trailers, as defined in s. 340.01 (6m) by establishments primarily engaged in short-term rental of vehicles without drivers, for a period of 30 days or less, unless the sale is exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m) or (9a). There is also imposed a fee at the rate of 5% of the sales price on the rental of limousines.

SB40-ASA1, s. 2188 Section 2188. 77.9951 (2) of the statutes is amended to read:

SB40-ASA1,1179,6 77.9951 (2) Sections 77.51 (4) (a), (b) 1., 2. and 4., (c) 1. to 3. and (d) and (12m), (14) (a) to (f), (j) and (k), (14g), (15a), and (15b), 77.52 (3), (4), (6), (13), (14) and, (18), and (19), , 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (14) (15), and 77.62, as they apply to the taxes under subch. III, apply to the fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the vehicle is rented.

SB40-ASA1, s. 2189 Section 2189. 77.996 (6) of the statutes is amended to read:

SB40-ASA1,1179,12 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) means the sales price, as defined in s. 77.51 (15b), of tangible personal property and taxable services sold by a dry cleaning facility. "Gross receipts" does not include the license fee imposed under s. 77.9961 (1m) that is passed on to customers.

SB40-ASA1, s. 2190 Section 2190. 77.9961 (1m) of the statutes is amended to read:

SB40-ASA1,1179,19 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% 2.8 percent 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.

SB40-ASA1, s. 2191 Section 2191. 77.9972 (2) of the statutes is amended to read:

SB40-ASA1,1180,3 77.9972 (2) Sections 77.51 (4) (a), (b) 1., 2., and 4., (c) 1. to 3. and (d) and (12m), (14) (a) to (f), (j), and (k), (14g), (15a), and (15b), 77.52 (3), (4), (6), (13), (14), and (18), and (19), , 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (14) (15), and 77.62, as they apply to the taxes under subch. III, apply to the fee under this subchapter. Sections 77.72 (1) and (2) (a) and Section 77.73, as they apply it applies to the taxes under subch. V, apply applies to the fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the passenger car is rented.

SB40-ASA1, s. 2192 Section 2192. Subchapter XIV of chapter 77 [precedes 77.998] of the statutes is created to read:

SB40-ASA1,1180,6 CHAPTER 77

SB40-ASA1,1180,8 SUBCHAPTER XIV oil company assessment

SB40-ASA1,1180,9 77.998 Definitions. In this subchapter:

SB40-ASA1,1180,11 (1) "Biodiesel fuel" means biodiesel fuel, as defined in s. 168.14 (2m) (a), that is not blended with any petroleum product.

SB40-ASA1,1180,12 (2) "Department" means the department of revenue.

SB40-ASA1,1180,13 (3) "Motor vehicle fuel" has the meaning given in s. 78.005 (13).

SB40-ASA1,1180,15 (4) "Related party" means a person whose relationship with the supplier is described under section 267 (b) of the Internal Revenue Code.

SB40-ASA1,1180,16 (5) "Supplier" has the meaning given in s. 78.005 (14).

SB40-ASA1,1180,17 (6) "Terminal operator" has the meaning given in s. 78.005 (16).

SB40-ASA1,1180,22 77.9981 Imposition. (1) For the privilege of doing business in this state, there is imposed an assessment on each supplier at the rate of 2.5 percent of the supplier's gross receipts in each calendar quarter that are derived from the first sale in this state of motor vehicle fuel received by the supplier for sale in this state, for sale for export to this state, or for export to this state.

SB40-ASA1,1181,4 (2) Any person, including a terminal operator, who is not a licensee under s. 78.09 and who either used any motor vehicle fuel in this state or has possession of any motor vehicle fuel, other than that contained in a motor vehicle's fuel tank, for which the assessment under this subchapter has not been paid or for which no supplier has incurred liability for paying the assessment, shall file a report, in the manner described by the department, and pay the assessment based on the purchase price of the motor vehicle fuel.

SB40-ASA1,1181,7 77.9982 Administration. (1) The department shall administer the assessment under this subchapter and may take any action, conduct any proceeding, and impose interest and penalties.

SB40-ASA1,1181,11 (2) The assessments imposed under this subchapter for each calendar quarter are due and payable on the last day of the month next succeeding the calendar quarter for which the assessments are imposed, as provided by the department by rule.

SB40-ASA1,1181,21 (3) For purposes of determining the amount of the assessment imposed under this subchapter, income derived from the first sale in this state of biodiesel fuel or of ethanol blended with gasoline to create gasoline consisting of at least 85 percent ethanol is not included in the supplier's gross receipts. For purposes of determining the amount of the assessment imposed under this subchapter, with regard to a transfer of motor vehicle fuel from a supplier to a related party, the point of first sale in this state is the date of such transfer, and the gross receipts are calculated on a monthly basis using an index determined by rule by the department. For purposes of this subchapter, there is only one point of first sale in this state with regard to the sale of the same motor vehicle fuel.

SB40-ASA1,1182,3 (4) No supplier who is subject to the assessment imposed under this subchapter shall take any action to increase or influence the selling price of motor vehicle fuel in order to recover the amount of the assessment. A supplier who takes any action to increase or influence the selling price of motor vehicle fuel to recover the amount of the assessment is subject to a penalty equal to the amount of the gain the supplier received from any increase in the selling price that is implemented in order to recover the assessment amount or imprisonment of not more than 6 months, or both.

SB40-ASA1,1182,6 (5) At the secretary of revenue's request, the attorney general may represent this state, or assist a district attorney, in prosecuting any case arising under this subchapter.

SB40-ASA1,1182,14 (6) In addition to any other audits the department conducts to administer and enforce this subchapter, the department may audit any supplier who is subject to the assessment imposed under this subchapter to determine whether the supplier has taken any action to increase or influence the selling price of motor vehicle fuel in order to recover the amount of the assessment. Annually, the department shall submit a report to the governor and the legislature, as provided under s. 13.172 (2), that contains information on all audits conducted under this subsection in the previous year.

SB40-ASA1,1182,20 (7) (a) Sections 71.74 (1) to (3), (5), (7), and (9) to (15), 71.75 (1), (2), (6), (7), and (9), 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 (7), 71.92, and 71.93 as they apply to the taxes under ch. 71 apply to the assessment under this subchapter.

SB40-ASA1,1182,22 (b) Section 78.01 (2) (a) and (b), and (2m) (a) and (b), as it applies to the tax imposed under s. 78.01 (1), applies to the assessment imposed under this subchapter.

SB40-ASA1,1182,24 (8) The department shall deposit all revenue collected under this subchapter into the transportation fund.

SB40-ASA1, s. 2193 Section 2193. 79.01 (2d) of the statutes is amended to read:

SB40-ASA1,1183,2 79.01 (2d) There is established an account in the general fund entitled the "County and Municipal Aid Account."

SB40-ASA1, s. 2194 Section 2194. 79.01 (5) of the statutes is created to read:

SB40-ASA1,1183,6 79.01 (5) There is established an account in the general fund entitled the "County Levy Restraint Payment Account." There shall be appropriated to that account $15,000,000 in 2009 and in each year thereafter.

SB40-ASA1, s. 2195 Section 2195. 79.01 (6) of the statutes is created to read:

SB40-ASA1,1183,10 79.01 (6) There is established an account in the general fund entitled the "County Levy Restraint Bonus Payment Account." There shall be appropriated to that account $10,000,000 in 2009 and in each year thereafter.

SB40-ASA1, s. 2196 Section 2196. 79.015 of the statutes is amended to read:

SB40-ASA1,1183,16 79.015 Statement of estimated payments. The department of revenue, on or before September 15 of each year, shall provide to each municipality and county a statement of estimated payments to be made in the next calendar year to the municipality or county under ss. 79.03, 79.035, 79.04, 79.05, 79.052, 79.058, and 79.06.

SB40-ASA1, s. 2197 Section 2197. 79.02 (2) (b) of the statutes is amended to read:

SB40-ASA1,1183,21 79.02 (2) (b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall equal 15% of the municipality's or county's estimated payments under ss. 79.03, 79.035, 79.04, 79.058, and 79.06 and 100% of the municipality's or county's estimated payments under s. ss. 79.05 and 79.052.

SB40-ASA1, s. 2198 Section 2198. 79.035 (1) of the statutes is amended to read:

SB40-ASA1,1183,25 79.035 (1) In 2004 and subsequent years, each county and municipality shall receive a payment from the county and municipal aid account in an amount determined under sub. (2).

SB40-ASA1, s. 2199 Section 2199. 79.043 (5) of the statutes is amended to read:

SB40-ASA1,1184,6 79.043 (5) Except as provided under s. 79.02 (3) (e), for the distribution distributions beginning in 2005 and subsequent years ending in 2007, each county and municipality shall receive a payment under this section and s. 79.035 that is equal to the amount of the payment determined for the county or municipality under this section and s. 79.035 in 2004.

SB40-ASA1, s. 2200 Section 2200. 79.043 (6) of the statutes is created to read:

SB40-ASA1,1184,14 79.043 (6) (a) Except as provided under s. 79.02 (3) (e), in 2008, the total amount to be distributed to counties and municipalities under this section and s. 79.035 is the total amount distributed to counties and municipalities under this section and s. 79.035 in 2007, plus $15,000,000. For purposes of this paragraph, each county and municipality shall receive an increased payment under this section and s. 79.035 so that the payment to each county and municipality is proportionate to its share of all payments under this section and s. 79.035 in 2007.

SB40-ASA1,1184,18 (b) Except as provided under s. 79.02 (3) (e), in 2009 and subsequent years, each county and municipality shall receive a payment under this section and s. 79.035 that is equal to the amount of the payment determined for the county or municipality under this section and s. 79.035 in 2008.

SB40-ASA1, s. 2201 Section 2201. 79.052 of the statutes is created to read:

SB40-ASA1,1184,20 79.052 County levy restraint program. (1) Definitions. In this section:

SB40-ASA1,1184,24 (a) "County tax levy" means the sum for all municipalities in the county of the amounts reported as total county taxes levied on the statement of taxes filed with the department of revenue under s. 73.10, not including any taxes levied under s. 115.817 (9).

SB40-ASA1,1185,3 (b) "County tax rate" means the county tax levy divided by the equalized assessed value of all property located in the county, as determined under s. 70.57, excluding the value of any tax increments under s. 66.1105.

SB40-ASA1,1185,6 (bm) "Debt service" includes debt service on debt issued or reissued to fund or refund outstanding county obligations, interest on outstanding county obligations, and related issuance costs and redemption premiums.

SB40-ASA1,1185,10 (c) "Inflation factor" means a percentage equal to the average annual percentage change in the U.S. consumer price index for all urban consumers, U.S. city average, as determined by the U.S. department of labor, for the 12 months ending on June 30 of the year before the statement under s. 79.015.

SB40-ASA1,1185,14 (d) "Maximum allowable levy" means the county tax levy for the year before the statement under s. 79.015, as adjusted under sub. (5), multiplied by the sum of one plus 85 percent of the inflation factor and 85 percent of the valuation factor, rounded to the nearest 0.01 percent.

SB40-ASA1,1185,18 (e) "Valuation factor" means a percentage equal to 60 percent of the percentage change in the county's equalized value under s. 70.57 due to new construction less improvements removed between the year before the statement under s. 79.015 and the previous year, but not less than zero nor greater than 2.

SB40-ASA1,1185,21 (2) Eligibility. A county is eligible to receive a payment under sub. (4) if the county's county tax levy for the year of the statement under s. 79.015 is no greater than the county's maximum allowable levy.

SB40-ASA1,1185,24 (3) Consumer price index. Annually, on August 1, the department of revenue shall certify to the joint committee on finance the appropriate percentage change in the consumer price index that is to be used to determine the inflation factor.

SB40-ASA1,1186,2 (4) Payments. (a) Beginning in 2009, each county that is eligible under sub. (2) shall receive a payment calculated by the department of revenue as follows:

SB40-ASA1,1186,3 1. Determine the county tax levy for the county.

SB40-ASA1,1186,5 2. Divide the amount determined under subd. 1. by the total of the amounts under subd. 1. for all counties that are eligible for a payment under sub. (2).

SB40-ASA1,1186,6 3. Multiply the amount determined under subd. 2. by $25,000,000.

SB40-ASA1,1186,8 (b) Beginning in 2009, each county that is eligible under sub. (2) shall receive an additional payment calculated by the department of revenue as follows:

SB40-ASA1,1186,10 1. Subtract the county tax levy, as determined under par. (a) 1., from the county's maximum allowable levy.

SB40-ASA1,1186,12 2. Divide the amount determined under subd. 1. by the total of the amounts under subd. 1. for all counties that are eligible for a payment under sub. (2).

SB40-ASA1,1186,13 3. Multiply the amount determined under subd. 2. by $10,000,000.

SB40-ASA1,1186,15 (5) Adjustments. For purposes of determining eligibility for and the amount of the payments under this section:

SB40-ASA1,1186,19 (a) If a county transfers to another governmental unit responsibility for providing any service that the county provided in the preceding year, its county tax levy for the preceding year shall be decreased to reflect the amount that the county levied to provide that service, as determined by the department of revenue.

SB40-ASA1,1186,23 (b) If a county increases the services that it provides by adding responsibility for providing a service transferred to it from another governmental unit in any year, its county tax levy for the preceding year shall be increased to reflect the cost of that service, as determined by the department of revenue.

SB40-ASA1,1187,3 (c) If in any year a county's distribution under s. 79.043 (5) is less than the county's distribution under s. 79.043 (5) in the previous year, the county's maximum allowable levy shall be increased to reflect the reduction in the distribution.

SB40-ASA1,1187,9 (d) The maximum allowable levy otherwise applicable under this section does not apply to amounts levied by a county for the payment of any general obligation debt service, including debt service on debt issued or reissued to fund or refund outstanding obligations of the county, interest on outstanding obligations of the county, or the payment of related issuance costs or redemption premiums, secured by the full faith and credit of the county.

SB40-ASA1, s. 2202 Section 2202. 79.10 (1m) (b) of the statutes is amended to read:

SB40-ASA1,1187,13 79.10 (1m) (b) Counties and municipalities shall submit to the department of revenue all data related to the lottery and gaming credit and the first dollar credit as requested by the department of revenue.

SB40-ASA1, s. 2203 Section 2203. 79.10 (2) of the statutes is renumbered 79.10 (2) (a) and amended to read:

SB40-ASA1,1187,23 79.10 (2) (a) Notice to municipalities. On or before December 1 of the year preceding the distribution under sub. (7m) (a), the department of revenue shall notify the clerk of each town, village and city of the estimated fair market value, as determined under sub. (11) (c), to be used to calculate the lottery and gaming credit under sub. (5) and of the amount to be distributed to it under sub. (7m) (a) on the following 4th Monday in July. The anticipated receipt of such distribution shall not be taken into consideration in determining the tax rate of the municipality but shall be applied as tax credits.

SB40-ASA1, s. 2204 Section 2204. 79.10 (2) (b) of the statutes is created to read:

SB40-ASA1,1188,7 79.10 (2) (b) On or before December 1 of the year preceding the distribution under sub. (7m) (c), the department of revenue shall notify the clerk of each town, village, and city of the estimated fair market value, as determined under sub. (11) (d), used to calculate the first dollar credit under sub. (5m) and of the amount to be distributed to it under sub. (7m) (c) on the following 4th Monday in July. The anticipated receipt of such distribution shall not be taken into consideration in determining the tax rate of the municipality but shall be applied as tax credits.

SB40-ASA1, s. 2205 Section 2205. 79.10 (4) of the statutes is amended to read:

SB40-ASA1,1188,11 79.10 (4) School levy tax credit. The Except as provided in sub. (5m), the amount appropriated under s. 20.835 (3) (b) shall be distributed to municipalities in proportion to their share of the sum of average school tax levies for all municipalities.

SB40-ASA1, s. 2206 Section 2206. 79.10 (5) of the statutes is amended to read:

SB40-ASA1,1188,18 79.10 (5) Lottery and gaming credit. Each municipality shall receive, from the appropriation under s. 20.835 (3) (q), an amount determined by multiplying the school tax rate by the estimated fair market value, not exceeding the value determined under sub. (11) (c), of every principal dwelling that is located in the municipality and for which a claim for the credit under sub. (9) (bm) is made by the owner of the principal dwelling.

SB40-ASA1, s. 2207 Section 2207. 79.10 (5m) of the statutes is created to read:

SB40-ASA1,1188,24 79.10 (5m) First dollar credit. Each municipality shall receive, from the appropriation under s. 20.835 (3) (b), an amount determined by multiplying the school tax rate by the estimated fair market value, not exceeding the value determined under sub. (11) (d), of every parcel of real property with improvements that is located in the municipality.

SB40-ASA1, s. 2208 Section 2208. 79.10 (6m) (a) of the statutes is amended to read:

SB40-ASA1,1189,14 79.10 (6m) (a) Except as provided in pars. (b) and (c), if the department of administration or the department of revenue determines by October 1 of the year of any distribution under subs. (4) and, (5), and (5m) that there was an overpayment or underpayment made in that year's distribution by the department of administration to municipalities, as determined under subs. (4) and, (5), and (5m), because of an error by the department of administration, the department of revenue or any municipality, the overpayment or underpayment shall be corrected as provided in this paragraph. Any overpayment shall be corrected by reducing the subsequent year's distribution, as determined under subs. (4) and, (5), and (5m), by an amount equal to the amount of the overpayment. Any underpayment shall be corrected by increasing the subsequent year's distribution, as determined under subs. (4) and, (5), and (5m), by an amount equal to the amount of the underpayment. Corrections shall be made in the distributions to all municipalities affected by the error. Corrections shall be without interest.

SB40-ASA1, s. 2209 Section 2209. 79.10 (7m) (c) of the statutes is created to read:

SB40-ASA1,1189,18 79.10 (7m) (c) First dollar credit. 1. The amount determined under sub. (5m) shall be distributed from the appropriation under s. 20.835 (3) (b) by the department of administration on the 4th Monday in July.

SB40-ASA1,1189,24 2. The town, village, or city treasurer shall settle for the amounts distributed on the 4th Monday in July under this paragraph with the appropriate county treasurer not later than August 15. Failure to settle timely under this subdivision subjects the town, village, or city treasurer to the penalties under s. 74.31. On or before August 20, the county treasurer shall settle with each taxing jurisdiction, including towns, villages, and cities except 1st class cities, in the county.

SB40-ASA1, s. 2210 Section 2210. 79.10 (9) (bn) of the statutes is created to read:

SB40-ASA1,1190,5 79.10 (9) (bn) First dollar credit. Except as provided in ss. 79.175 and 79.18, and subject to s. 79.15, the first dollar credit shall be allocated to every parcel of real estate on which improvements are located in an amount determined by multiplying the estimated fair market value of the property, not exceeding the value determined under sub. (11) (d), by the school tax rate.