Amendment SSA1-SB40

SB40-SSA1,1175,8 (fm) A requirement that no more than 10 percent of grant funding available under this section may be used to acquire parcels of land that are less than 10 acres in size.

SB40-SSA1,1175,11 (gm) A requirement that land acquired with a grant under this section be open to hunting, fishing, and trapping during all applicable hunting, fishing, and trapping seasons.

SB40-SSA1,1175,14 (4) Use of land. Land acquired under this section may be used for purposes in addition to those specified in sub. (2) if the additional uses are compatible with the purposes specified in sub. (2).

SB40-SSA1, s. 2483 Section 2483. 77.92 (4) of the statutes is amended to read:

SB40-SSA1,1176,6 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), (3p), (3t), (3w), (5b), (5e), (5f), (5g), and (5h), (5i), (5j), and (5k); 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.

SB40-SSA1, s. 2484 Section 2484. 77.98 of the statutes is amended to read:

SB40-SSA1,1176,14 77.98 Imposition. A local exposition district under subch. II of ch. 229 may impose a tax on the retail sale, except sales for resale, within the district's jurisdiction under s. 229.43 of products that are subject to a tax under s. 77.54 (20) (c) 1. to 3. and not candy, as defined in s. 77.51 (1fm), prepared food, as defined in s. 77.51 (10m), and soft drinks, as defined in s. 77.51 (17w), unless exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9), (9a) or (20) (c) 5., (20n) (b) and (c), and (20r).

SB40-SSA1, s. 2485 Section 2485. 77.981 of the statutes is amended to read:

SB40-SSA1,1176,24 77.981 Rate. The tax under s. 77.98 is imposed on the sale of taxable products at the rate of 0.25% of the gross receipts sales price, except that the district, by a vote of a majority of the authorized members of its board of directors, may impose the tax at the rate of 0.5% of the gross receipts sales price. A majority of the authorized members of the district's board may vote that, if the balance in a special debt service reserve fund of the district is less than the requirement under s. 229.50 (5), the tax rate under this subchapter is 0.5%. The 0.5% rate shall be effective on the next January 1, April 1, July 1 or October 1, and this tax is irrepealable if any bonds issued by the district and secured by the special debt service reserve fund are outstanding.

SB40-SSA1, s. 2486 Section 2486. 77.982 (2) of the statutes is amended to read:

SB40-SSA1,1177,6 77.982 (2) Sections 77.51 (4) (a), (b) 1., 2. and 4., (c) 1. to 3. and (d) (12m), (14) (a) to (f), (j) and (k) and, (14g), (15a), and (15b), 77.52 (3), (6), (4), (13), (14), (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 tax under this subchapter. Sections 77.72 (1) and Section 77.73, as they apply it applies to the taxes under subch. V, apply applies to the tax under this subchapter.

SB40-SSA1, s. 2487 Section 2487. 77.99 of the statutes is amended to read:

SB40-SSA1,1177,19 77.99 Imposition. A local exposition district under subch. II of ch. 229 may impose a tax at the rate of 3% of the gross receipts sales price on the rental, but not for rerental and not for rental as a service or repair replacement vehicle, within the district's jurisdiction under s. 229.43, of Type 1 automobiles, as defined in s. 340.01 (4) (a), by establishments primarily engaged in short-term rental of passenger cars 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), (9) or (9a). If the state makes a payment under s. 229.50 (7) to a district's special debt service reserve fund, a majority of the district's authorized board of directors may vote to increase the tax rate under this subchapter to 4%. A resolution to adopt the taxes imposed under this section, or an increase in the tax rate, shall be effective on the first January 1, April 1, July 1, or October 1 following the adoption of the resolution or tax increase.

SB40-SSA1, s. 2488 Section 2488. 77.991 (2) of the statutes is amended to read:

SB40-SSA1,1178,3 77.991 (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 tax 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 tax under this subchapter. The renter shall collect the tax under this subchapter from the person to whom the passenger car is rented.

SB40-SSA1, s. 2489 Section 2489. 77.994 (1) (intro.) of the statutes is amended to read:

SB40-SSA1,1178,11 77.994 (1) (intro.) Except as provided in sub. (2), a municipality or a county all of which is included in a premier resort area under s. 66.1113 may, by ordinance, impose a tax at a rate of 0.5% of the gross receipts sales price from the sale, license, lease, or rental in the municipality or county of goods or services that are taxable under subch. III made by businesses that are classified in the standard industrial classification manual, 1987 edition, published by the U.S. office of management and budget, under the following industry numbers:

SB40-SSA1, s. 2490 Section 2490. 77.9941 (4) of the statutes is amended to read:

SB40-SSA1,1178,15 77.9941 (4) Sections 77.72 (1), (2) (a) and (3) (a), 77.73, 77.74, 77.75, 77.76 (1), (2), and (4), 77.77 (1) and (2), 77.785 (1), and 77.79, as they apply to the taxes under subch. V, apply to the tax under this subchapter.

SB40-SSA1, s. 2491 Section 2491. 77.995 (2) of the statutes is repealed and recreated to read:

SB40-SSA1,1178,24 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-SSA1, s. 2492 Section 2492. 77.9951 (2) of the statutes is amended to read:

SB40-SSA1,1179,6 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-SSA1, s. 2493 Section 2493. 77.996 (6) of the statutes is amended to read:

SB40-SSA1,1179,12 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-SSA1, s. 2494 Section 2494. 77.9961 (1m) of the statutes is amended to read:

SB40-SSA1,1179,19 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-SSA1, s. 2495 Section 2495. 77.9972 (2) of the statutes is amended to read:

SB40-SSA1,1180,3 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-SSA1, s. 2496 Section 2496. Subchapter XIV of chapter 77 [precedes 77.998] of the statutes is created to read:

SB40-SSA1,1180,6 CHAPTER 77

SB40-SSA1,1180,8 SUBCHAPTER XIV oil company assessment

SB40-SSA1,1180,9 77.998 Definitions. In this subchapter:

SB40-SSA1,1180,11 (1) "Biodiesel fuel" means biodiesel fuel, as defined in s. 168.14 (2m) (a), that is not blended with any petroleum product.

SB40-SSA1,1180,12 (2) "Department" means the department of revenue.

SB40-SSA1,1180,13 (3) "Motor vehicle fuel" has the meaning given in s. 78.005 (13).

SB40-SSA1,1180,15 (4) "Related party" means a person whose relationship with the supplier is described under section 267 (b) of the Internal Revenue Code.

SB40-SSA1,1180,16 (5) "Supplier" has the meaning given in s. 78.005 (14).

SB40-SSA1,1180,17 (6) "Terminal operator" has the meaning given in s. 78.005 (16).

SB40-SSA1,1180,22 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-SSA1,1181,4 (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-SSA1,1181,7 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-SSA1,1181,11 (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-SSA1,1181,21 (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-SSA1,1182,3 (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-SSA1,1182,6 (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-SSA1,1182,14 (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-SSA1,1182,20 (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-SSA1,1182,22 (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-SSA1,1182,24 (8) The department shall deposit all revenue collected under this subchapter into the transportation fund.

SB40-SSA1, s. 2498 Section 2498. 79.01 (2d) of the statutes is amended to read:

SB40-SSA1,1183,2 79.01 (2d) There is established an account in the general fund entitled the "County and Municipal Aid Account."

SB40-SSA1, s. 2499 Section 2499. 79.01 (5) of the statutes is created to read:

SB40-SSA1,1183,6 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-SSA1, s. 2501 Section 2501. 79.01 (6) of the statutes is created to read:

SB40-SSA1,1183,10 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-SSA1, s. 2503 Section 2503. 79.015 of the statutes is amended to read:

SB40-SSA1,1183,16 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-SSA1, s. 2504 Section 2504. 79.02 (2) (b) of the statutes is amended to read:

SB40-SSA1,1183,21 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-SSA1, s. 2505 Section 2505. 79.035 (1) of the statutes is amended to read:

SB40-SSA1,1183,25 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-SSA1, s. 2506 Section 2506. 79.043 (5) of the statutes is amended to read:

SB40-SSA1,1184,6 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-SSA1, s. 2507 Section 2507. 79.043 (6) of the statutes is created to read:

SB40-SSA1,1184,14 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-SSA1,1184,18 (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-SSA1, s. 2510 Section 2510. 79.052 of the statutes is created to read:

SB40-SSA1,1184,20 79.052 County levy restraint program. (1) Definitions. In this section:

SB40-SSA1,1184,24 (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-SSA1,1185,3 (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-SSA1,1185,6 (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-SSA1,1185,10 (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-SSA1,1185,14 (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-SSA1,1185,18 (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-SSA1,1185,21 (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-SSA1,1185,24 (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-SSA1,1186,2 (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-SSA1,1186,3 1. Determine the county tax levy for the county.

SB40-SSA1,1186,5 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-SSA1,1186,6 3. Multiply the amount determined under subd. 2. by $25,000,000.

SB40-SSA1,1186,8 (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-SSA1,1186,10 1. Subtract the county tax levy, as determined under par. (a) 1., from the county's maximum allowable levy.

SB40-SSA1,1186,12 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-SSA1,1186,13 3. Multiply the amount determined under subd. 2. by $10,000,000.

SB40-SSA1,1186,15 (5) Adjustments. For purposes of determining eligibility for and the amount of the payments under this section:

SB40-SSA1,1186,19 (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-SSA1,1186,23 (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-SSA1,1187,3 (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.