SB40-SSA1-SA1,136,1712
77.982
(2) Sections 77.51 (4) (a), (b) 1., 2.
, and 4., (c) 1. to 3. and (d), (14) (a) to
13(f), (j) and (k) and (14g), 77.52
(1b), (3), (6), (13), (14), (18)
, and (19),
77.53 (1b), 77.58
14(1) to (5) and (7), 77.59, 77.60, 77.61 (2), (5), (8), (9)
, and (12) to (14) and 77.62, as they
15apply to the taxes under subch. III, apply to the tax under this subchapter. Sections
1677.72 (1) and 77.73, as they apply to the taxes under subch. V, apply to the tax under
17this subchapter.
SB40-SSA1-SA1, s. 2486ae
18Section 2486ae. 77.982 (2) of the statutes, as affected by 2007 Wisconsin Act
19.... (this act), is repealed and recreated to read:
SB40-SSA1-SA1,136,2420
77.982
(2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (4),
21(13), (14), (18), and (19), 77.53 (1b), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60,
2277.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes under
23subch. III, apply to the tax under this subchapter. Section 77.73, as it applies to the
24taxes under subch. V, applies to the tax under this subchapter.".
SB40-SSA1-SA1,137,104
77.991
(2) Sections 77.51 (4) (a), (b) 1., 2.
, and 4., (c) 1. to 3. and (d) and (14) (a)
5to (f), (j) and (k), 77.52
(1b), (4), (6), (13), (14)
, and (18),
77.53 (1b), 77.58 (1) to (5) and
6(7), 77.59, 77.60, 77.61 (2), (5), (8), (9)
, and (12) to (14) and 77.62, as they apply to the
7taxes under subch. III, apply to the tax under this subchapter. Sections 77.72 (1) and
8(2) (a) and 77.73, as they apply to the taxes under subch. V, apply to the tax under
9this subchapter. The renter shall collect the tax under this subchapter from the
10person to whom the passenger car is rented.
SB40-SSA1-SA1, s. 2488ae
11Section 2488ae. 77.991 (2) of the statutes, as affected by 2007 Wisconsin Act
12.... (this act), is repealed and recreated to read:
SB40-SSA1-SA1,137,1913
77.991
(2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (4),
14(13), (14), (18), and (19), 77.53 (1b), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60,
1577.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes under
16subch. III, apply to the tax under this subchapter. Section 77.73, as it applies to the
17taxes under subch. V, applies to the tax under this subchapter. The renter shall
18collect the tax under this subchapter from the person to whom the passenger car is
19rented.".
SB40-SSA1-SA1,138,323
77.9951
(2) Sections 77.51 (4) (a), (b) 1., 2.
, and 4., (c) 1. to 3. and (d) and (14)
24(a) to (f), (j) and (k), 77.52
(1b), (4), (6), (13), (14)
, and (18),
77.53 (1b), 77.58 (1) to (5)
1and (7), 77.59, 77.60, 77.61 (2), (5), (8), (9)
, and (12) to (14)
, and 77.62, as they apply
2to the taxes under subch. III, apply to the fee under this subchapter. The renter shall
3collect the fee under this subchapter from the person to whom the vehicle is rented.
SB40-SSA1-SA1, s. 2492ae
4Section 2492ae. 77.9951 (2) of the statutes, as affected by 2007 Wisconsin Act
5.... (this act), is repealed and recreated to read:
SB40-SSA1-SA1,138,106
77.9951
(2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3),
7(4), (13), (14), (18), and (19), 77.53 (1b), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59,
877.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes
9under subch. III, apply to the fee under this subchapter. The renter shall collect the
10fee under this subchapter from the person to whom the vehicle is rented.".
SB40-SSA1-SA1,138,24
1377.9971 Imposition. A regional transit authority under s. 59.58 (6) may
14impose a fee at a rate not to exceed
$2 $15 for each transaction in the region, as
15defined in s. 59.58 (6) (a) 2., on the rental, but not for rerental and not for rental as
16a service or repair replacement vehicle, of Type 1 automobiles, as defined in s. 340.01
17(4) (a), by establishments primarily engaged in short-term rental of passenger cars
18without drivers, for a period of 30 days or less, unless the sale is exempt from the sales
19tax under s. 77.54 (1), (4), (7) (a), (7m), (9), or (9a). The fee imposed under this
20subchapter shall be effective on the first day of the first month that begins at least
2190 days after the governing body of the regional transit authority approves the
22imposition of the fee and notifies the department of revenue. The governing body
23shall notify the department of a repeal of the fee imposed under this subchapter at
24least 60 days before the effective date of the repeal.".
SB40-SSA1-SA1,139,104
77.9972
(2) Sections 77.51 (4) (a), (b) 1., 2., and 4., (c) 1. to 3. and (d) and (14)
5(a) to (f), (j), and (k), 77.52
(1b) (4), (6), (13), (14), and (18),
77.53 (1b), 77.58 (1) to (5)
6and (7), 77.59, 77.60, 77.61 (2), (5), (8), (9), and (12) to (14), and 77.62, as they apply
7to the taxes under subch. III, apply to the fee under this subchapter. Sections 77.72
8(1) and (2) (a) and 77.73, as they apply to the taxes under subch. V, apply to the fee
9under this subchapter. The renter shall collect the fee under this subchapter from
10the person to whom the passenger car is rented.
SB40-SSA1-SA1, s. 2495ae
11Section 2495ae. 77.9972 (2) of the statutes, as affected by 2007 Wisconsin Act
12.... (this act), is repealed and recreated to read:
SB40-SSA1-SA1,139,1913
77.9972
(2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3),
14(4), (13), (14), (18), and (19), 77.53 (1b), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59,
1577.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes
16under subch. III, apply to the fee under this subchapter. Section 77.73, as it applies
17to the taxes under subch. V, applies to the fee under this subchapter. The renter shall
18collect the fee under this subchapter from the person to whom the passenger car is
19rented.".
SB40-SSA1-SA1,139,22
21"
(1d) "Annual gross receipts" means the gross receipts that correspond to the
22state's fiscal year.".
SB40-SSA1-SA1,140,7
1"
(2m) "Gross receipts" means all consideration received from the first sale of
2motor vehicle fuel received by a supplier for sale in this state, for sale for export to
3this state, or for export to this state, not including state or federal excise taxes, or
4petroleum inspection fees, collected from the purchaser. "Gross receipts" does not
5include consideration received from the first sale of motor vehicle fuel received by a
6supplier for sale in this state, for sale for export to this state, or for export to this state,
7if the motor vehicle fuel is motor vehicle fuel specified under s. 78.01 (2) or (2m).".
SB40-SSA1-SA1,140,14
13"(a) For the first $15,000,000 of the supplier's annual gross receipts, 0.0
14percent.
SB40-SSA1-SA1,140,1615
(b) For that portion of the supplier's annual gross receipts that exceeds
16$15,000,000, but not $75,000,000, 0.5 percent.
SB40-SSA1-SA1,140,1817
(c) For that portion of the supplier's annual gross receipts that exceeds
18$75,000,000, but not $120,000,000, 1.5 percent.
SB40-SSA1-SA1,140,2019
(d) For that portion of the supplier's annual gross receipts that exceeds
20$120,000,000, 3 percent.".
SB40-SSA1-SA1,141,14
7405. Page 1182, line 3: after "both." insert "For purposes of this subsection,
8the person responsible for taking any action to increase or influence the selling price
9of motor vehicle fuel to recover the amount of the assessment is the officer, employee,
10or other responsible person of a corporation or other form of business association or
11the partner, member, employee, or other responsible person of a partnership, limited
12liability company, or sole proprietorship who, as such officer, employee, partner,
13member, or other responsible person, has a duty to establish the selling price of motor
14vehicle fuel.".
SB40-SSA1-SA1,141,2320
79.02
(3) (a) Subject to s. 59.605 (4), payments to each municipality and county
21in November shall equal that municipality's or county's entitlement under ss. 79.03,
2279.035, 79.04,
79.044, 79.05, 79.058, and 79.06 for the current year, minus the
23amount distributed to the municipality or county in July.".
SB40-SSA1-SA1,143,23
79.04
(1) (a) An amount from the shared revenue account or, for the
4distribution in 2003, from the appropriation under s. 20.835 (1) (t), 2003 stats.,
5determined by multiplying by 3 mills in the case of a town, and 6 mills in the case
6of a city or village, the first $125,000,000 of the amount shown in the account, plus
7leased property, of each public utility except qualified wholesale electric companies,
8as defined in s. 76.28 (1) (gm), on December 31 of the preceding year for "production
9plant, exclusive of land," "general structures," and "substations," in the case of light,
10heat and power companies, electric cooperatives or municipal electric companies, for
11all property within a municipality in accordance with the system of accounts
12established by the public service commission or rural electrification administration,
13less depreciation thereon as determined by the department of revenue and less the
14value of treatment plant and pollution abatement equipment, as defined under s.
1570.11 (21)
(a), as determined by the department of revenue plus an amount from the
16shared revenue account or, for the distribution in 2003, from the appropriation under
17s. 20.835 (1) (t), 2003 stats., determined by multiplying by 3 mills in the case of a
18town, and 6 mills in the case of a city or village, of the first $125,000,000 of the total
19original cost of production plant, general structures, and substations less
20depreciation, land and approved waste treatment facilities of each qualified
21wholesale electric company, as defined in s. 76.28 (1) (gm), as reported to the
22department of revenue of all property within the municipality. The total of amounts,
23as depreciated, from the accounts of all public utilities for the same production plant
24is also limited to not more than $125,000,000. The amount distributable to a
1municipality under this subsection and sub. (6) in any year shall not exceed $300
2times the population of the municipality.".
SB40-SSA1-SA1,143,155
79.04
(1) (intro.) Annually, except for production plants that begin operation
6after December 31, 2003, or begin operation as a repowered production plant after
7December 31, 2003,
and except as provided in sub. (4m), the department of
8administration, upon certification by the department of revenue, shall distribute to
9a municipality having within its boundaries a production plant, general structure,
10or substation, used by a light, heat, or power company assessed under s. 76.28 (2) or
1176.29 (2), except property described in s. 66.0813 unless the production plant or
12substation is owned or operated by a local governmental unit located outside of the
13municipality, or by an electric cooperative assessed under ss. 76.07 and 76.48,
14respectively, or by a municipal electric company under s. 66.0825 the amount
15determined as follows:
SB40-SSA1-SA1,143,2217
79.04
(1) (b) 1. Beginning with the distribution under this subsection in 1991,
18and ending with the distribution under this subsection in 2008, the amount
19determined under par. (a) to value property used by a light, heat or power company
20in a municipality may not be less than the amount determined to value the property
21for the distribution to the municipality under this subsection in 1990, subject to
22subds. 2., 3. and 4.
SB40-SSA1-SA1,145,9
179.04
(2) (a) Annually, except for production plants that begin operation after
2December 31, 2003, or begin operation as a repowered production plant after
3December 31, 2003,
and except as provided in sub. (4m), the department of
4administration, upon certification by the department of revenue, shall distribute
5from the shared revenue account or, for the distribution in 2003, from the
6appropriation under s. 20.835 (1) (t), 2003 stats., to any county having within its
7boundaries a production plant, general structure, or substation, used by a light, heat
8or power company assessed under s. 76.28 (2) or 76.29 (2), except property described
9in s. 66.0813 unless the production plant or substation is owned or operated by a local
10governmental unit that is located outside of the municipality in which the production
11plant or substation is located, or by an electric cooperative assessed under ss. 76.07
12and 76.48, respectively, or by a municipal electric company under s. 66.0825 an
13amount determined by multiplying by 6 mills in the case of property in a town and
14by 3 mills in the case of property in a city or village the first $125,000,000 of the
15amount shown in the account, plus leased property, of each public utility except
16qualified wholesale electric companies, as defined in s. 76.28 (1) (gm), on December
1731 of the preceding year for "production plant, exclusive of land," "general
18structures," and "substations," in the case of light, heat and power companies,
19electric cooperatives or municipal electric companies, for all property within the
20municipality in accordance with the system of accounts established by the public
21service commission or rural electrification administration, less depreciation thereon
22as determined by the department of revenue and less the value of treatment plant
23and pollution abatement equipment, as defined under s. 70.11 (21)
(a), as determined
24by the department of revenue plus an amount from the shared revenue account or,
25for the distribution in 2003, from the appropriation under s. 20.835 (1) (t), 2003
1stats., determined by multiplying by 6 mills in the case of property in a town, and 3
2mills in the case of property in a city or village, of the total original cost of production
3plant, general structures, and substations less depreciation, land and approved
4waste treatment facilities of each qualified wholesale electric company, as defined in
5s. 76.28 (1) (gm), as reported to the department of revenue of all property within the
6municipality. The total of amounts, as depreciated, from the accounts of all public
7utilities for the same production plant is also limited to not more than $125,000,000.
8The amount distributable to a county under this subsection and sub. (6) in any year
9shall not exceed $100 times the population of the county.
SB40-SSA1-SA1,145,1511
79.04
(2) (am) 1. Beginning with the distribution under this subsection in 1991,
12and ending with the distribution under this subsection in 2008, the amount
13determined under par. (a) to value property used by a light, heat or power company
14in a county may not be less than the amount determined to value the property for the
15distribution to the county under this subsection in 1990, subject to subds. 2. and 3.
SB40-SSA1-SA1,145,2317
79.04
(4m) Beginning with distributions in 2009, for production plants
18described under subs. (1) and (2), if in any year the payments to the municipality and
19county in which the production plant is located would be greater under subs. (6) and
20(7) (c) 1. based on the production plant's name-plate capacity than under sub. (1) or
21(2) based on the depreciated net book value of the production plant, the municipality
22and county shall receive payments under subs. (6) and (7) (c) 1., rather than under
23sub. (1) or (2), beginning in that year and in each year thereafter.
SB40-SSA1-SA1,146,13
179.04
(6) (a) Annually, beginning in 2005, for production plants that begin
2operation after December 31, 2003, or begin operation as a repowered production
3plant after December 31, 2003,
except as provided in sub. (4m), the department of
4administration, upon certification by the department of revenue, shall distribute
5payments from the public utility account, as determined under par. (b), to each
6municipality and county in which a production plant is located, if the production
7plant has a name-plate capacity of at least one megawatt and is used by a light, heat,
8or power company assessed under s. 76.28 (2) or 76.29 (2), except property described
9in s. 66.0813, unless the production plant is owned or operated by a local
10governmental unit located outside of the municipality; by a qualified wholesale
11electric company, as defined in s. 76.28 (1) (gm); by a wholesale merchant plant, as
12defined in s. 196.491 (1) (w); by an electric cooperative assessed under ss. 76.07 and
1376.48, respectively; or by a municipal electric company under s. 66.0825.".
SB40-SSA1-SA1,146,21
1979.044 Municipal aid for loss of manufacturing tax base. (1) A
20municipality is eligible to receive a payment under sub. (2) if all of the following
21apply:
SB40-SSA1-SA1,146,2422
(a) The equalized value of taxable manufacturing personal and real property
23in the municipality represents at least 3.2 percent of the municipality's total
24equalized value in 2005.
SB40-SSA1-SA1,147,2
1(b) The equalized value of taxable manufacturing personal and real property
2in the municipality declined by at least 2 percent from 2005 to 2006.
SB40-SSA1-SA1,147,43
(c) The municipality had a 2005 full value tax rate for municipal purposes of
4at least one mill.
SB40-SSA1-SA1,147,6
5(2) In 2008, each eligible municipality under sub. (1) shall receive from the
6municipal aid account a payment determined as follows:
SB40-SSA1-SA1,147,97
(a) Subtract the combined equalized value of taxable manufacturing personal
8and real property in the municipality in 2006 from the combined equalized value of
9taxable manufacturing personal and real property in the municipality in 2005.
SB40-SSA1-SA1,147,1110
(b) Multiply the amount determined under par. (a) by the municipality's 2005
11full value tax rate for municipal purposes.
SB40-SSA1-SA1,147,16
12(3) In order to make the payments under sub. (2), the department of revenue
13shall reduce the payment under s. 79.043 in 2008 to each municipality by a uniform
14percentage that the department calculates by dividing the sum of all payments under
15sub. (2) by the total amount of the distribution to all municipalities in 2008 under s.
1679.043.".
SB40-SSA1-SA1,147,2319
84.013
(3m) (d) If the department reconstructs any part of STH 78 located in
20the village of Merrimac in Sauk County and requires water and sewer utilities lying
21beneath this reconstructed part of STH 78 to be relocated to a lower depth, the
22department shall pay 75 percent of the cost of relocating these water and sewer
23utilities.".
SB40-SSA1-SA1,148,129
84.014
(5r) Notwithstanding subs. (5) and (5m), no southeast Wisconsin
10freeway rehabilitation project may include the addition of any lane for vehicular
11traffic on I 94 adjacent to Wood National Cemetery, between Hawley Road and the
12Stadium interchange, in Milwaukee County.".
