SB2,32,316 CHAPTER 77
17 TAXATION OF FOREST CROPLANDS;
18 REAL ESTATE TRANSFER FEES;
19 SALES AND USE TAXES; COUNTY
20 AND SPECIAL DISTRICT SALES
21 AND USE TAXES; MANAGED FOREST
22 LAND; TEMPORARY RECYCLING
23 SURCHARGE; LOCAL FOOD AND
24 BEVERAGE TAX; LOCAL RENTAL
25 CAR TAX; Premier resort area

1taxes; state rental vehicle fee;
2 dry cleaning fees; regional
3 transit authority fee;
SB2,32,4 4oil company assessment
SB2, s. 2494d 5Section 2494d. 77.9971 of the statutes is amended to read:
SB2,32,17 677.9971 Imposition. A regional transit authority under s. 59.58 (6) may
7impose a fee at a rate not to exceed $2 $15 for each transaction in the region, as
8defined in s. 59.58 (6) (a) 2., on the rental, but not for rerental and not for rental as
9a service or repair replacement vehicle, of Type 1 automobiles, as defined in s. 340.01
10(4) (a), by establishments primarily engaged in short-term rental of passenger cars
11without drivers, for a period of 30 days or less, unless the sale is exempt from the sales
12tax under s. 77.54 (1), (4), (7) (a), (7m), (9), or (9a). The fee imposed under this
13subchapter shall be effective on the first day of the first month that begins at least
1490 days after the governing body of the regional transit authority approves the
15imposition of the fee and notifies the department of revenue. The governing body
16shall notify the department of a repeal of the fee imposed under this subchapter at
17least 60 days before the effective date of the repeal.
SB2, s. 12 18Section 12. Subchapter XIV of chapter 77 [precedes 77.998] of the statutes is
19created to read:
SB2,32,2020 CHAPTER 77
SB2,32,2221 SUBCHAPTER XIV
22 oil company assessment
SB2,32,23 2377.998 Definitions. In this subchapter:
SB2,32,25 24(1) "Biodiesel fuel" means biodiesel fuel, as defined in s. 168.14 (2m) (a), that
25is not blended with any petroleum product.
SB2,33,1
1(2) "Department" means the department of revenue.
SB2,33,8 2(2m) "Gross receipts" means all consideration received from the first sale of
3motor vehicle fuel received by a supplier for sale in this state, for sale for export to
4this state, or for export to this state, not including state or federal excise taxes, or
5petroleum inspection fees, collected from the purchaser. "Gross receipts" does not
6include consideration received from the first sale of motor vehicle fuel received by a
7supplier for sale in this state, for sale for export to this state, or for export to this state,
8if the motor vehicle fuel is motor vehicle fuel specified under s. 78.01 (2) or (2m).
SB2,33,9 9(3) "Motor vehicle fuel" has the meaning given in s. 78.005 (13).
SB2,33,11 10(4) "Related party" means a person whose relationship with the supplier is
11described under section 267 (b) of the Internal Revenue Code.
SB2,33,12 12(5) "Supplier" has the meaning given in s. 78.005 (14).
SB2,33,13 13(6) "Terminal operator" has the meaning given in s. 78.005 (16).
SB2,33,18 1477.9981 Imposition. (1) For the privilege of doing business in this state, there
15is imposed an assessment on each supplier at the rate of 2.5 percent of the supplier's
16gross receipts in each calendar quarter that are derived from the first sale in this
17state of motor vehicle fuel received by the supplier for sale in this state, for sale for
18export to this state, or for export to this state.
SB2,33,25 19(2) Any person, including a terminal operator, who is not a licensee under s.
2078.09 and who either used any motor vehicle fuel in this state or has possession of
21any motor vehicle fuel, other than that contained in a motor vehicle's fuel tank, for
22which the assessment under this subchapter has not been paid or for which no
23supplier has incurred liability for paying the assessment, shall file a report, in the
24manner described by the department, and pay the assessment based on the purchase
25price of the motor vehicle fuel.
SB2,34,3
177.9982 Administration. (1) The department shall administer the
2assessment under this subchapter and may take any action, conduct any proceeding,
3and impose interest and penalties.
SB2,34,7 4(2) The assessments imposed under this subchapter for each calendar quarter
5are due and payable on the last day of the month next succeeding the calendar
6quarter for which the assessments are imposed, as provided by the department by
7rule.
SB2,34,17 8(3) For purposes of determining the amount of the assessment imposed under
9this subchapter, income derived from the first sale in this state of biodiesel fuel, of
10ethanol blended with gasoline to create gasoline consisting of at least 85 percent
11ethanol, or the fuels described in s. 78.01 (2) and (2m) is not included in the supplier's
12gross receipts. For purposes of determining the amount of the assessment imposed
13under this subchapter, with regard to a transfer of motor vehicle fuel from a supplier
14to a related party, the point of first sale in this state is the date of such transfer, and
15the gross receipts are calculated on a monthly basis using an index determined by
16rule by the department. For purposes of this subchapter, there is only one point of
17first sale in this state with regard to the sale of the same motor vehicle fuel.
SB2,35,6 18(4) No person who is subject to the assessment imposed under this subchapter
19shall take any action to increase or influence the selling price of motor vehicle fuel
20in order to recover the amount of the assessment. The person responsible for taking
21any action to increase or influence the selling price of motor vehicle fuel to recover
22the amount of the assessment is subject to a penalty equal to the amount of the gain
23the supplier received from any increase in the selling price that is implemented in
24order to recover the assessment amount or imprisonment of not more than 6 months,
25or both. For purposes of this subsection, the person responsible for taking any action

1to increase or influence the selling price of motor vehicle fuel to recover the amount
2of the assessment is the officer, employee, or other responsible person of a corporation
3or other form of business association or the partner, member, employee, or other
4responsible person of a partnership, limited liability company, or sole proprietorship
5who, as such officer, employee, partner, member, or other responsible person, has a
6duty to establish the selling price of motor vehicle fuel.
SB2,35,9 7(5) At the secretary of revenue's request, the attorney general may represent
8this state, or assist a district attorney, in prosecuting any case arising under this
9subchapter.
SB2,35,17 10(6) In addition to any other audits the department conducts to administer and
11enforce this subchapter, the department may audit any supplier who is subject to the
12assessment imposed under this subchapter to determine whether the supplier has
13taken any action to increase or influence the selling price of motor vehicle fuel in
14order to recover the amount of the assessment. Annually, the department shall
15submit a report to the governor and the legislature, as provided under s. 13.172 (2),
16that contains information on all audits conducted under this subsection in the
17previous year.
SB2,35,23 18(7) Sections 71.74 (1) to (3), (5), (7), and (9) to (15), 71.75 (1), (2), (6), (7), and
19(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
20(6), (8) to (12), (14), (17), and (18), 71.82 (1) and (2) (a) and (b), 71.83 (1) (a) 1. and 2.
21and (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,
2271.91 (1) (a), (2), (3), and (4) to (7), 71.92, and 71.93 as they apply to the taxes under
23ch. 71 apply to the assessment under this subchapter.
SB2,35,25 24(8) The department shall deposit all revenue collected under this subchapter
25into the transportation fund.
SB2, s. 2523p
1Section 2523p. 84.01 (21) of the statutes is amended to read:
SB2,36,102 84.01 (21) Motor vehicle weighing stations. The department, as a part of the
3improvement and maintenance of highways, may acquire, construct and maintain
4lands and facilities, including scales or weighing stations, for weighing, measuring
5or inspecting vehicles and loads operating on any public highway in the state. Lands
6necessary may be adjacent or contiguous to the highway and weighing station
7facilities may be constructed and maintained upon the traveled portion of the
8highway or any other part thereof. The department may not construct or locate a
9motor vehicle weighing facility in or adjacent to the village of Rockland in La Crosse
10County
.
SB2, s. 2523w 11Section 2523w. 84.013 (3m) (d) of the statutes is created to read:
SB2,36,1612 84.013 (3m) (d) If the department reconstructs any part of STH 78 located in
13the village of Merrimac in Sauk County and requires water and sewer utilities lying
14beneath this reconstructed part of STH 78 to be relocated to a lower depth, the
15department shall pay 75 percent of the cost of relocating these water and sewer
16utilities.
SB2, s. 2524g 17Section 2524g. 84.013 (3m) (e) of the statutes is created to read:
SB2,36,2018 84.013 (3m) (e) The department shall begin construction of the major highway
19project enumerated under sub. (3) (ra) no later than July 1, 2009, and shall complete
20construction of this project no later than July 1, 2011.
SB2, s. 2524p 21Section 2524p. 84.013 (4) (a) of the statutes is amended to read:
SB2,37,222 84.013 (4) (a) Subject to s. ss. 13.489 (1m) and 84.06 (1r), in preparation for
23future major highway projects, the department may perform preliminary
24engineering and design work and studies for possible major highway projects not

1listed under sub. (3), but no major highway may be constructed unless the project is
2listed under sub. (3) or approved under sub. (6).
SB2, s. 13 3Section 13. 84.014 (5m) (a) of the statutes is renumbered 84.014 (5m) (am).
SB2, s. 14 4Section 14. 84.014 (5m) (ag) of the statutes is created to read:
SB2,37,135 84.014 (5m) (ag) In this subsection, "I 94 north-south corridor" means the
6Mitchell interchange of I 43, I 94, and I 894 in Milwaukee County, I 94 from the
7Illinois-Wisconsin state line in Kenosha County proceeding northerly through the
8Mitchell interchange to Howard Avenue in Milwaukee County, I 43/894 from the
9Mitchell interchange proceeding westerly to 35th Street in Milwaukee County, the
10STH 119 Airport Spur Parkway between I 94 and General Mitchell International
11Airport in Milwaukee County, and all freeways, roadways, shoulders, interchange
12ramps, frontage roads, and collector road systems adjacent or related to these routes
13or interchanges.
SB2, s. 15 14Section 15. 84.014 (5m) (b) 1. of the statutes is repealed.
SB2, s. 16 15Section 16. 84.014 (5m) (b) 2. of the statutes is created to read:
SB2,37,1616 84.014 (5m) (b) 2. Reconstruction of the I 94 north-south corridor.
SB2, s. 2528d 17Section 2528d. 84.014 (5r) of the statutes is created to read:
SB2,37,2118 84.014 (5r) Notwithstanding subs. (5) and (5m), no southeast Wisconsin
19freeway rehabilitation project may include the addition of any lane for vehicular
20traffic on I 94 adjacent to Wood National Cemetery, between Hawley Road and the
21Stadium interchange, in Milwaukee County.
SB2, s. 2528m 22Section 2528m. 84.02 (15) of the statutes is created to read:
SB2,38,523 84.02 (15) USH 51 reconstruction project in Dane County. The department
24shall commence, in the 2007-08 fiscal year, the preparation of an environmental
25impact statement or environmental assessment, as applicable, for the USH 51 north

1segment reconstruction project in Dane County, which includes expanding USH 51
2to a 4-lane divided highway from the intersection of USH 51 and Reardon Road to
3just north of the intersection of USH 51 and CTH "V"/Grinde Road in the village of
4DeForest. The department shall commence construction of this project no later than
5December 31, 2012.
SB2, s. 2531c 6Section 2531c. 84.06 (1m) of the statutes is amended to read:
SB2,38,137 84.06 (1m) Plans. The Subject to sub. (1r), the department may prepare plans,
8estimates, and specifications and undertake and perform all surveys, investigations,
9and engineering work for any highway improvement within its jurisdiction. When
10provision has been made for the necessary funds for any such highway improvement
11and, if federal aid is to be utilized, when the project has been approved by the proper
12federal authorities, the department may proceed as provided in this section, with due
13regard to any applicable federal requirement or regulation.
SB2, s. 2531e 14Section 2531e. 84.06 (1r) of the statutes is created to read:
SB2,38,1615 84.06 (1r) Value engineering for certain projects. (a) In this subsection,
16"value engineering" has the meaning given in 23 CFR 627.3.
SB2,38,2517 (b) The department shall employ value engineering for any highway
18improvement project under sub. (1m) for which the cost of construction, utilities, and
19rights-of-way is in excess of $5,000,000, as adjusted under par. (g), or that otherwise
20meets criteria established by the department under par. (c), and shall assure that a
21value engineering study and analysis is performed on each such project. Any value
22engineering study and analysis related to engineering work performed by a
23consultant under contract with the department under s. 84.01 (13) may not be
24performed by the same consultant unless that consultant maintains separate and
25distinct organizational separation of its value engineering and design sections.
SB2,39,3
1(c) The department shall establish criteria for determining which projects, in
2addition to those having total project costs in excess of $5,000,000, as adjusted under
3par. (g), on which the department will employ value engineering.
SB2,39,64 (d) After review and for compelling reasons, the secretary may waive the
5requirement under par. (b) for any project. Any such waiver shall be in writing, state
6the reasons for the waiver, and apply only to a single project.
SB2,39,127 (e) For each project for which the department performs a value engineering
8study and analysis under this subsection, the department shall include in the study
9and analysis an identification of the cost of all design elements for the project that
10are considered by the department to be context-sensitive design elements and the
11department's justification for any increased project costs resulting from these design
12elements.
SB2,39,2013 (f) Annually, the department shall submit a report to the governor, and to the
14appropriate standing committees of the legislature under s. 13.172 (3), on the
15department's employment of value engineering under par. (b), the criteria
16established by the department under par. (c), and all waivers made under par. (d).
17All project information included in any report required under this paragraph shall
18be reported on both a cumulative basis from the inception of the project and on an
19updated basis for the period since the department's last report under this paragraph.
20The report under this paragraph shall also include all of the following information:
SB2,39,2121 1. The number of value engineering studies conducted.
SB2,39,2222 2. The cost of conducting the studies.
SB2,39,2323 3. The estimated construction cost of the projects studied.
SB2,39,2424 4. The total number of study recommendations.
SB2,40,2
15. The total estimated savings that would result from all recommendations if
2approved and implemented.
SB2,40,33 6. The number of recommendations approved.
SB2,40,44 7. The total savings that resulted from the approved recommendations.
SB2,40,65 8. The cost of all context-sensitive design elements included in completed
6projects.
SB2,40,117 (g) Beginning on the first day of the 13th month beginning after the effective
8date of this paragraph .... [revisor inserts date], and annually thereafter, the
9department shall adjust the dollar amounts specified in pars. (b) and (c) in proportion
10to any change in the cost of construction, utilities, and rights-of-way since the
11effective date of this paragraph.
SB2, s. 2532h 12Section 2532h. 84.101 of the statutes is created to read:
SB2,40,18 1384.101 Ronald Reagan Memorial Highway. The department shall
14designate and mark the route of USH 14 from the Wisconsin-Illinois border to
15Madison as the "Ronald Reagan Memorial Highway" in recognition and appreciation
16of the public career of Ronald Reagan, who served 2 terms of office with distinction
17as the 40th president of the United States and who subsequently demonstrated grace
18and dignity in his struggle with Alzheimer's disease.
SB2, s. 2532m 19Section 2532m. 84.1023 of the statutes is created to read:
SB2,40,24 2084.1023 Donald J. Schneider Highway. The department shall designate
21and mark the route of USH 8 between USH 53 and the city of Turtle Lake in Barron
22County as the "Donald J. Schneider Highway" in recognition of former Wisconsin
23Senate Chief Clerk Donald J. Schneider for his many years of service to the senate
24and the people of Wisconsin.
SB2, s. 2535h 25Section 2535h. 84.30 (5m) of the statutes is created to read:
SB2,41,5
184.30 (5m) Mars Cheese Castle signs in Kenosha County. Notwithstanding
2any other provision of law and any local ordinance or other restrictions on signs, the
3Mars Cheese Castle business in Kenosha County may relocate its on-premises signs
4located near the intersection of I 94 and STH 142 in Kenosha County and maintain
5such signs at their new location.
SB2, s. 17 6Section 17. 84.555 (1m) (a) of the statutes is amended to read:
SB2,41,137 84.555 (1m) (a) Notwithstanding sub. (1) and ss. 84.51 and 84.59, the proceeds
8of general obligation bonds issued under s. 20.866 (2) (uum) are allocated for
9expenditure obligations under s. 84.95 and s. 84.014 and the proceeds of general
10obligation bonds issued under s. 20.866 (2) (uup) may be used to fund expenditure
11obligations for the Marquette interchange reconstruction project under s. 84.014 and
12for the reconstruction of the I 94 north-south corridor, as defined in s. 84.014 (5m)
13(ag)
.
SB2, s. 18 14Section 18. 84.59 (6) of the statutes is amended to read:
SB2,42,215 84.59 (6) The building commission may contract revenue obligations when it
16reasonably appears to the building commission that all obligations incurred under
17this section can be fully paid from moneys received or anticipated and pledged to be
18received on a timely basis. Except as provided in this subsection, the principal
19amount of revenue obligations issued under this section may not exceed
20$2,324,377,900 $2,657,161,500, excluding any obligations that have been defeased
21under a cash optimization program administered by the building commission, to be
22used for transportation facilities under s. 84.01 (28) and major highway projects for
23the purposes under ss. 84.06 and 84.09. In addition to the foregoing limit on principal
24amount, the building commission may contract revenue obligations under this
25section as the building commission determines is desirable to refund outstanding

1revenue obligations contracted under this section and to pay expenses associated
2with revenue obligations contracted under this section.
SB2, s. 2540c 3Section 2540c. 85.024 (2) of the statutes is amended to read:
SB2,42,144 85.024 (2) The department shall administer a bicycle and pedestrian facilities
5program to award grants of assistance to political subdivisions for the planning,
6development, or construction of bicycle and pedestrian facilities. For purposes of this
7subsection, "bicycle and pedestrian facilities" do not include sidewalks or street
8beautification measures.
The department shall award from the appropriation under
9s. 20.395 (2) (nx) (ox) grants to political subdivisions under this section. A political
10subdivision that is awarded a grant under this section shall contribute matching
11funds equal to at least 25% 20 percent of the amount awarded under this section.
12Any improvement project for which a political subdivision receives a grant under this
13section shall be let by contract based on bids and the contract shall be awarded to the
14lowest competent and responsible bidder.
SB2, s. 19 15Section 19. 85.029 of the statutes is created to read:
SB2,42,16 1685.029 Safe routes to school program. (1) In this section:
SB2,42,1717 (a) "Local governmental unit" has the meaning given in s. 59.72 (1) (c).
SB2,42,1818 (b) "Political subdivision" has the meaning given in s. 85.026 (1) (a).
SB2,42,1919 (c) "State agency" has the meaning given in s. 20.001 (1).
SB2,42,2020 (d) "Indian tribe" has the meaning given in s. 139.30 (5).
SB2,42,23 21(2) The department may administer a safe routes to school program to award
22grants of assistance as provided in subs. (3) and (4). The department may award to
23the same recipient grants under both subs. (3) and (4).
SB2,43,3
1(3) The department may award grants under this section to any political
2subdivision or state agency for infrastructure-related projects, as described in P.L.
3109-59, section 1404 (f) (1).
SB2,43,6 4(4) The department may award grants under this section to any state agency,
5county, local governmental unit, Indian tribe, or private nonprofit organization for
6noninfrastructure-related activities, as described in P.L. 109-59, section 1404 (f) (2).
SB2,43,9 7(5) If the department establishes a program under this section, the program
8shall be consistent with P.L. 109-59, section 1404, and any regulation adopted under
9P.L. 109-59, section 1404.
SB2,43,11 10(6) The department shall award any grant under this section from the
11appropriations under s. 20.395 (2) (qv) and (qx).
SB2, s. 2541r 12Section 2541r. 85.035 of the statutes is amended to read:
SB2,43,17 1385.035 Reduction of department appropriations. Where Subject to s.
1416.50 (1) (c), where
the secretary deems that economic conditions warrant, the
15secretary, in conjunction with submission of estimates under s. 16.50, may
16recommend to the secretary of administration that authorized department
17appropriations be reduced to reflect revenue deficiencies.
SB2, s. 20 18Section 20. 85.061 (3) (a) 1. of the statutes is amended to read:
SB2,43,2519 85.061 (3) (a) 1. Capital costs related to Amtrak service extension routes or
20other rail service routes between the cities of Milwaukee and Madison and, between
21the cities of Milwaukee and Green Bay, between the cities of Milwaukee and Chicago,
22between the cities of Madison and Eau Claire, and between the cities of Madison and
23La Crosse
. Any route between the cities of Milwaukee and Green Bay funded under
24the program shall provide service to population centers along the route in a manner
25that makes the route most economically feasible.
SB2, s. 21
1Section 21. 85.20 (4m) (a) 6. cm. of the statutes is amended to read:
Loading...
Loading...