Analysis by the Legislative Reference Bureau
taxation
Other taxation
This bill imposes an assessment on a motor vehicle fuel supplier at the rate of 2.5 percent of the supplier's gross receipts from the first sale of motor vehicle fuel in this state. The supplier may take no action to increase or influence the selling price of motor vehicle fuel in order to recover the amount of the assessment. For the purpose of determining the amount of the assessment, income derived from the first sale in this state of biodiesel fuel or ethanol blended with gasoline to create gasoline consisting of at least 85 percent ethanol is not included in the supplier's gross receipts. The revenue collected from the assessment is deposited into the transportation fund.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 25.40 (1) (bd) of the statutes is created to read:
25.40 (1) (bd) Oil company assessments under subch. XIV of ch. 77.
SECTION 2. Chapter 77 (title) of the statutes is amended to read:
CHAPTER 77
TAXATION OF FOREST CROPLANDS;
REAL ESTATE TRANSFER FEES;
SALES AND USE TAXES; COUNTY
AND SPECIAL DISTRICT SALES
AND USE TAXES; MANAGED FOREST
LAND; TEMPORARY RECYCLING
SURCHARGE; LOCAL FOOD AND
BEVERAGE TAX; LOCAL RENTAL
CAR TAX; PREMIER RESORT AREA
TAXES; STATE RENTAL VEHICLE FEE;
DRY CLEANING FEES; REGIONAL
TRANSIT AUTHORITY FEE;
oil company assessment
SECTION 3. Subchapter XIV of chapter 77 [precedes 77.998] of the statutes is created to read:
CHAPTER 77
SUBCHAPTER XIV
OIL COMPANY ASSESSMENT
77.998 Definitions. In this subchapter:
(1) "Biodiesel fuel" means biodiesel fuel, as defined in s. 168.14 (2m) (a), that is not blended with any petroleum product.
(2) "Department" means the department of revenue.
(3) "Motor vehicle fuel" has the meaning given in s. 78.005 (13).
(4) "Related party" means a person whose relationship with the supplier is described under section 267 (b) of the Internal Revenue Code.
(5) "Supplier" has the meaning given in s. 78.005 (14).
(6) "Terminal operator" has the meaning given in s. 78.005 (16).
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.
(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.
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.
(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.
(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.
(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.
(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.
(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.
(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.
(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.
(8) The department shall deposit all revenue collected under this subchapter into the transportation fund.
SECTION 9141. Nonstatutory provisions; Revenue.
(1) EMERGENCY RULES CONCERNING OIL COMPANY ASSESSMENT. The department of revenue may promulgate emergency rules under section 227.24 of the statutes implementing subchapter XIV of chapter 77 of the statutes, as created by this act. Notwithstanding section 227.24 (1) (a), (2) (b), and (3) of the statutes, the department of revenue is not required to provide evidence that promulgating a rule under this subsection as an emergency rule is necessary for the preservation of the public peace, health, safety, or welfare and is not required to provide a finding of emergency for a rule promulgated under this subsection.
SECTION 9341. Initial applicability; Revenue.
(1) OIL COMPANY ASSESSMENT. The treatment of section 25.40 (1) (bd), subchapter XIV of chapter 77, and chapter 77 (title) of the statutes first applies to the sales of motor vehicle fuel on the first day of the 2nd calendar quarter beginning after the effective date of this subsection.
(End)
LRB-1534LRB-1534/2
RPN:lmk:rs
2007 - 2008 LEGISLATURE
DOA:......Palchik, BB0381 - Transfer of money to the vets trust fund
For 2007-09 Budget -- Not Ready For Introduction
2007 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
veterans and military affairs
This bill allows DVA to transfer up to $7,000,000 during the 2007-09 biennium from the DVA appropriation for institutional operations to the veterans trust fund if there is money in that appropriation in excess of that needed to care for members of the veterans homes.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 45.03 (20) of the statutes is amended to read:
45.03 (20) TRANSFER OF FUNDS TO THE VETERANS TRUST FUND. If the balance in the appropriation account under s. 20.485 (1) (gk) is in excess of the amount needed for the care of the members of the Wisconsin veterans homes under s. 45.50 and the payment of stipends under s. 45.50 (9) during fiscal year 2006-07 2007-08 or 2008-09, the department may transfer the excess moneys to the veterans trust fund. The total amount transferred under this subsection may not exceed $16,000,000 $7,000,000.
(End)
LRB-1535LRB-1535/3
GMM:kjf:pg
2007 - 2008 LEGISLATURE
DOA:......Reines, BB0377 - Public records management
For 2007-09 Budget -- Not Ready For Introduction
2007 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
education
Other educational and cultural agencies
Under current law, the State Historical Society of Wisconsin (Historical Society) preserves public records that the Public Records Board determines to be worthy of permanent preservation. This bill appropriates to the Historical Society all moneys received from other state agencies for planning activities relating to the management of public records and other information in the possession of the Historical Society, the management of those records and other information, and other program services relating to those records and other information for those purposes.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 20.245 (1) (kw) of the statutes is created to read:
20.245 (1) (kw) Records management-service funds. All moneys received from other state agencies for planning activities relating to the management of public records and other information in the possession of the historical society, the management of those records and other information, and other program services relating to those records and other information for those purposes.
****NOTE: This SECTION involves a change in an appropriation that must be reflected in the revised schedule in s. 20.005, stats.
(End)
LRB-1537LRB-1537/4
CMH:wlj&cs:pg
2007 - 2008 LEGISLATURE
DOA:......Wavrunek, BB0350 - Sexual assault forensic examination program
For 2007-09 Budget -- Not Ready For Introduction
2007 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
Justice
Under current law, the Crime Victim Compensation program requires DOJ to compensate victims of certain crimes, their caretakers, and, in cases in which the victim dies, their family members, for medical expenses, lost wages, funeral and burial expenses, and other expenses that result from the victim's injury or death. DOJ may not compensate a victim who has not cooperated with appropriate law enforcement agencies. Any compensation that DOJ provides must be reduced by any insurance payments received, or to be received, as a result of the crime.
This bill creates the Sexual Assault Forensic Examination program to compensate, under limited circumstances, a health care provider who examines a victim of a sex offense for the costs of the examination, any procedure that tests for or prevents a sexually transmitted disease, and any medication to prevent or treat a sexually transmitted disease (examination costs). If the victim does not authorize the health care provider to seek payment from insurance or another program, DOJ must compensate the health care provider for the examination costs, regardless of whether the victim cooperates with a law enforcement agency. If the victim does authorize the health care provider to seek payment from insurance or another program, DOJ must compensate the health care provider for the examination costs, reduced by any payment from insurance or another program, only if the victim refuses to cooperate with a law enforcement agency.
For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 20.455 (2) (kh) of the statutes is repealed.
****NOTE: This SECTION involves a change in an appropriation that must be reflected in the revised schedule in s. 20.005, stats.
SECTION 2. 20.455 (2) (Lm) of the statutes is amended to read:
20.455 (2) (Lm) Crime laboratories; deoxyribonucleic acid analysis. All moneys received from crime laboratories and drug law enforcement surcharges authorized under s. 165.755 and deoxyribonucleic acid analysis surcharges authorized under s. 973.046 to provide deoxyribonucleic acid analysis, to administer s. 165.77, to pay for the costs of mailing and materials under s. 165.76 for the submission of biological specimens by the departments of corrections and health and family services and by county sheriffs, and to transfer to the appropriation account under par. (kd) the amounts in the schedule under par. (kd), and to transfer to the appropriation account under par. (kh) the amounts in the schedule under par. (kh).
SECTION 3. 20.455 (5) (b) of the statutes is amended to read:
20.455 (5) (b) Awards for victims of crimes. The amounts in the schedule for the payment of compensation and funeral and burial expenses awards to the victims of crimes under subch. I of ch. 949.
SECTION 4. 20.455 (5) (d) of the statutes is created to read:
20.455 (5) (d) Reimbursement for forensic examinations. A sum sufficient for the payments of awards under s. 949.26.
****NOTE: This SECTION involves a change in an appropriation that must be reflected in the revised schedule in s. 20.005, stats.
SECTION 5. 20.455 (5) (i) of the statutes is amended to read:
20.455 (5) (i) Victim compensation, inmate payments. All moneys received under s. 303.06 (2) and (3) for the administration of subch. I of ch. 949 and for crime victim compensation payments or services.
SECTION 6. 20.455 (5) (kj) of the statutes is amended to read:
20.455 (5) (kj) Victim payments, victim surcharge. The amounts in the schedule for the payment of compensation and funeral and burial expenses awards to the victims of crimes under subch. I of ch. 949. All moneys transferred from the appropriation account under par. (g) shall be credited to this appropriation account. If the department of justice determines that the total of the amounts in this appropriation account and the amounts for compensation and awards to victims of crime under subch. I of ch. 949 in the appropriation accounts under pars. (b), (h), (i) and (m) exceeds the amount needed to fully fund compensation and awards to victims of crimes under subch. I of ch. 949, the department of justice may transfer moneys from this appropriation account to the appropriation account under par. (kk). The amount transferred to the appropriation account under par. (kk) may not exceed the amount by which the total amounts appropriated under this paragraph and pars. (b), (h), (i) and (m) for compensation and awards to victims of crimes under subch. I of ch. 949 exceed the amount needed to fully fund compensation and awards to victims of crimes under subch. I of ch. 949.
SECTION 7. 803.03 (2) (c) of the statutes is amended to read:
803.03 (2) (c) Scheduling and pretrial conferences. At the scheduling conference and pretrial conference, the judge to whom the case has been assigned shall inquire concerning the existence of and joinder of persons with subrogated, derivative or assigned rights and shall make such orders as are necessary to effectuate the purposes of this section. If the case is an action to recover damages based on alleged criminally injurious conduct, the court shall inquire to see if an award has been made under subch. I of ch. 949 and if the department of justice is subrogated to the cause of action under s. 949.15.
SECTION 8. 806.025 (2) (am) of the statutes is amended to read:
806.025 (2) (am) If money remains after the payment of all unpaid orders and judgments under par. (a), order reimbursement to the department of justice for an award made under subch. I of ch. 949 for which the department is subrogated under s. 949.15.
SECTION 9. 938.346 (1) (h) 3. of the statutes is amended to read:
938.346 (1) (h) 3. The right to compensation, as provided under subch. I of ch. 949.
SECTION 10. Subchapter I (title) of chapter 949 [precedes 949.001] of the statutes is created to read:
CHAPTER 949
SUBCHAPTER I
CRIME VICTIM COMPENSATION
SECTION 11. 949.01 (intro.) of the statutes is amended to read: