OC7 SB2: Bill Text

SB2,32,3 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;

SB2,32,4 oil company assessment

SB2, s. 2494d Section 2494d. 77.9971 of the statutes is amended to read:

SB2,32,17 77.9971 Imposition. A regional transit authority under s. 59.58 (6) may impose a fee at a rate not to exceed $2 $15 for each transaction in the region, as defined in s. 59.58 (6) (a) 2., 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), 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). The fee imposed under this subchapter shall be effective on the first day of the first month that begins at least 90 days after the governing body of the regional transit authority approves the imposition of the fee and notifies the department of revenue. The governing body shall notify the department of a repeal of the fee imposed under this subchapter at least 60 days before the effective date of the repeal.

SB2, s. 12 Section 12. Subchapter XIV of chapter 77 [precedes 77.998] of the statutes is created to read:

SB2,32,20 CHAPTER 77

SB2,32,22 SUBCHAPTER XIV oil company assessment

SB2,32,23 77.998 Definitions. In this subchapter:

SB2,32,25 (1) "Biodiesel fuel" means biodiesel fuel, as defined in s. 168.14 (2m) (a), that is not blended with any petroleum product.

SB2,33,1 (2) "Department" means the department of revenue.

SB2,33,8 (2m) "Gross receipts" means all consideration received from the first sale of motor vehicle fuel received by a supplier for sale in this state, for sale for export to this state, or for export to this state, not including state or federal excise taxes, or petroleum inspection fees, collected from the purchaser. "Gross receipts" does not include consideration received from the first sale of motor vehicle fuel received by a supplier for sale in this state, for sale for export to this state, or for export to this state, if the motor vehicle fuel is motor vehicle fuel specified under s. 78.01 (2) or (2m).

SB2,33,9 (3) "Motor vehicle fuel" has the meaning given in s. 78.005 (13).

SB2,33,11 (4) "Related party" means a person whose relationship with the supplier is described under section 267 (b) of the Internal Revenue Code.

SB2,33,12 (5) "Supplier" has the meaning given in s. 78.005 (14).

SB2,33,13 (6) "Terminal operator" has the meaning given in s. 78.005 (16).

SB2,33,18 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.

SB2,33,25 (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.

SB2,34,3 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.

SB2,34,7 (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.

SB2,34,17 (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, of ethanol blended with gasoline to create gasoline consisting of at least 85 percent ethanol, or the fuels described in s. 78.01 (2) and (2m) 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.

SB2,35,6 (4) No person 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. The person responsible for taking 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. For purposes of this subsection, the person responsible for taking any action to increase or influence the selling price of motor vehicle fuel to recover the amount of the assessment is the officer, employee, or other responsible person of a corporation or other form of business association or the partner, member, employee, or other responsible person of a partnership, limited liability company, or sole proprietorship who, as such officer, employee, partner, member, or other responsible person, has a duty to establish the selling price of motor vehicle fuel.

SB2,35,9 (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.

SB2,35,17 (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.

SB2,35,23 (7) 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.

SB2,35,25 (8) The department shall deposit all revenue collected under this subchapter into the transportation fund.

SB2, s. 2523p Section 2523p. 84.01 (21) of the statutes is amended to read:

SB2,36,10 84.01 (21) Motor vehicle weighing stations. The department, as a part of the improvement and maintenance of highways, may acquire, construct and maintain lands and facilities, including scales or weighing stations, for weighing, measuring or inspecting vehicles and loads operating on any public highway in the state. Lands necessary may be adjacent or contiguous to the highway and weighing station facilities may be constructed and maintained upon the traveled portion of the highway or any other part thereof. The department may not construct or locate a motor vehicle weighing facility in or adjacent to the village of Rockland in La Crosse County.

SB2, s. 2523w Section 2523w. 84.013 (3m) (d) of the statutes is created to read:

SB2,36,16 84.013 (3m) (d) If the department reconstructs any part of STH 78 located in the village of Merrimac in Sauk County and requires water and sewer utilities lying beneath this reconstructed part of STH 78 to be relocated to a lower depth, the department shall pay 75 percent of the cost of relocating these water and sewer utilities.

SB2, s. 2524g Section 2524g. 84.013 (3m) (e) of the statutes is created to read:

SB2,36,20 84.013 (3m) (e) The department shall begin construction of the major highway project enumerated under sub. (3) (ra) no later than July 1, 2009, and shall complete construction of this project no later than July 1, 2011.

SB2, s. 2524p Section 2524p. 84.013 (4) (a) of the statutes is amended to read:

SB2,37,2 84.013 (4) (a) Subject to s. ss. 13.489 (1m) and 84.06 (1r), in preparation for future major highway projects, the department may perform preliminary engineering and design work and studies for possible major highway projects not listed under sub. (3), but no major highway may be constructed unless the project is listed under sub. (3) or approved under sub. (6).

SB2, s. 13 Section 13. 84.014 (5m) (a) of the statutes is renumbered 84.014 (5m) (am).

SB2, s. 14 Section 14. 84.014 (5m) (ag) of the statutes is created to read:

SB2,37,13 84.014 (5m) (ag) In this subsection, "I 94 north-south corridor" means the Mitchell interchange of I 43, I 94, and I 894 in Milwaukee County, I 94 from the Illinois-Wisconsin state line in Kenosha County proceeding northerly through the Mitchell interchange to Howard Avenue in Milwaukee County, I 43/894 from the Mitchell interchange proceeding westerly to 35th Street in Milwaukee County, the STH 119 Airport Spur Parkway between I 94 and General Mitchell International Airport in Milwaukee County, and all freeways, roadways, shoulders, interchange ramps, frontage roads, and collector road systems adjacent or related to these routes or interchanges.

SB2, s. 15 Section 15. 84.014 (5m) (b) 1. of the statutes is repealed.

SB2, s. 16 Section 16. 84.014 (5m) (b) 2. of the statutes is created to read:

SB2,37,16 84.014 (5m) (b) 2. Reconstruction of the I 94 north-south corridor.

SB2, s. 2528d Section 2528d. 84.014 (5r) of the statutes is created to read:

SB2,37,21 84.014 (5r) Notwithstanding subs. (5) and (5m), no southeast Wisconsin freeway rehabilitation project may include the addition of any lane for vehicular traffic on I 94 adjacent to Wood National Cemetery, between Hawley Road and the Stadium interchange, in Milwaukee County.

SB2, s. 2528m Section 2528m. 84.02 (15) of the statutes is created to read:

SB2,38,5 84.02 (15) USH 51 reconstruction project in Dane County. The department shall commence, in the 2007-08 fiscal year, the preparation of an environmental impact statement or environmental assessment, as applicable, for the USH 51 north segment reconstruction project in Dane County, which includes expanding USH 51 to a 4-lane divided highway from the intersection of USH 51 and Reardon Road to just north of the intersection of USH 51 and CTH "V"/Grinde Road in the village of DeForest. The department shall commence construction of this project no later than December 31, 2012.

SB2, s. 2531c Section 2531c. 84.06 (1m) of the statutes is amended to read:

SB2,38,13 84.06 (1m) Plans. The Subject to sub. (1r), the department may prepare plans, estimates, and specifications and undertake and perform all surveys, investigations, and engineering work for any highway improvement within its jurisdiction. When provision has been made for the necessary funds for any such highway improvement and, if federal aid is to be utilized, when the project has been approved by the proper federal authorities, the department may proceed as provided in this section, with due regard to any applicable federal requirement or regulation.

SB2, s. 2531e Section 2531e. 84.06 (1r) of the statutes is created to read:

SB2,38,16 84.06 (1r) Value engineering for certain projects. (a) In this subsection, "value engineering" has the meaning given in 23 CFR 627.3.

SB2,38,25 (b) The department shall employ value engineering for any highway improvement project under sub. (1m) for which the cost of construction, utilities, and rights-of-way is in excess of $5,000,000, as adjusted under par. (g), or that otherwise meets criteria established by the department under par. (c), and shall assure that a value engineering study and analysis is performed on each such project. Any value engineering study and analysis related to engineering work performed by a consultant under contract with the department under s. 84.01 (13) may not be performed by the same consultant unless that consultant maintains separate and distinct organizational separation of its value engineering and design sections.

SB2,39,3 (c) The department shall establish criteria for determining which projects, in addition to those having total project costs in excess of $5,000,000, as adjusted under par. (g), on which the department will employ value engineering.

SB2,39,6 (d) After review and for compelling reasons, the secretary may waive the requirement under par. (b) for any project. Any such waiver shall be in writing, state the reasons for the waiver, and apply only to a single project.

SB2,39,12 (e) For each project for which the department performs a value engineering study and analysis under this subsection, the department shall include in the study and analysis an identification of the cost of all design elements for the project that are considered by the department to be context-sensitive design elements and the department's justification for any increased project costs resulting from these design elements.

SB2,39,20 (f) Annually, the department shall submit a report to the governor, and to the appropriate standing committees of the legislature under s. 13.172 (3), on the department's employment of value engineering under par. (b), the criteria established by the department under par. (c), and all waivers made under par. (d). All project information included in any report required under this paragraph shall be reported on both a cumulative basis from the inception of the project and on an updated basis for the period since the department's last report under this paragraph. The report under this paragraph shall also include all of the following information:

SB2,39,21 1. The number of value engineering studies conducted.

SB2,39,22 2. The cost of conducting the studies.

SB2,39,23 3. The estimated construction cost of the projects studied.

SB2,39,24 4. The total number of study recommendations.

SB2,40,2 5. The total estimated savings that would result from all recommendations if approved and implemented.

SB2,40,3 6. The number of recommendations approved.

SB2,40,4 7. The total savings that resulted from the approved recommendations.

SB2,40,6 8. The cost of all context-sensitive design elements included in completed projects.

SB2,40,11 (g) Beginning on the first day of the 13th month beginning after the effective date of this paragraph .... [revisor inserts date], and annually thereafter, the department shall adjust the dollar amounts specified in pars. (b) and (c) in proportion to any change in the cost of construction, utilities, and rights-of-way since the effective date of this paragraph.

SB2, s. 2532h Section 2532h. 84.101 of the statutes is created to read:

SB2,40,18 84.101 Ronald Reagan Memorial Highway. The department shall designate and mark the route of USH 14 from the Wisconsin-Illinois border to Madison as the "Ronald Reagan Memorial Highway" in recognition and appreciation of the public career of Ronald Reagan, who served 2 terms of office with distinction as the 40th president of the United States and who subsequently demonstrated grace and dignity in his struggle with Alzheimer's disease.

SB2, s. 2532m Section 2532m. 84.1023 of the statutes is created to read:

SB2,40,24 84.1023 Donald J. Schneider Highway. The department shall designate and mark the route of USH 8 between USH 53 and the city of Turtle Lake in Barron County as the "Donald J. Schneider Highway" in recognition of former Wisconsin Senate Chief Clerk Donald J. Schneider for his many years of service to the senate and the people of Wisconsin.

SB2, s. 2535h Section 2535h. 84.30 (5m) of the statutes is created to read:

SB2,41,5 84.30 (5m) Mars Cheese Castle signs in Kenosha County. Notwithstanding any other provision of law and any local ordinance or other restrictions on signs, the Mars Cheese Castle business in Kenosha County may relocate its on-premises signs located near the intersection of I 94 and STH 142 in Kenosha County and maintain such signs at their new location.

SB2, s. 17 Section 17. 84.555 (1m) (a) of the statutes is amended to read:

SB2,41,13 84.555 (1m) (a) Notwithstanding sub. (1) and ss. 84.51 and 84.59, the proceeds of general obligation bonds issued under s. 20.866 (2) (uum) are allocated for expenditure obligations under s. 84.95 and s. 84.014 and the proceeds of general obligation bonds issued under s. 20.866 (2) (uup) may be used to fund expenditure obligations for the Marquette interchange reconstruction project under s. 84.014 and for the reconstruction of the I 94 north-south corridor, as defined in s. 84.014 (5m) (ag).

SB2, s. 18 Section 18. 84.59 (6) of the statutes is amended to read:

SB2,42,2 84.59 (6) The building commission may contract revenue obligations when it reasonably appears to the building commission that all obligations incurred under this section can be fully paid from moneys received or anticipated and pledged to be received on a timely basis. Except as provided in this subsection, the principal amount of revenue obligations issued under this section may not exceed $2,324,377,900 $2,657,161,500, excluding any obligations that have been defeased under a cash optimization program administered by the building commission, to be used for transportation facilities under s. 84.01 (28) and major highway projects for the purposes under ss. 84.06 and 84.09. In addition to the foregoing limit on principal amount, the building commission may contract revenue obligations under this section as the building commission determines is desirable to refund outstanding revenue obligations contracted under this section and to pay expenses associated with revenue obligations contracted under this section.

SB2, s. 2540c Section 2540c. 85.024 (2) of the statutes is amended to read:

SB2,42,14 85.024 (2) The department shall administer a bicycle and pedestrian facilities program to award grants of assistance to political subdivisions for the planning, development, or construction of bicycle and pedestrian facilities. For purposes of this subsection, "bicycle and pedestrian facilities" do not include sidewalks or street beautification measures. The department shall award from the appropriation under s. 20.395 (2) (nx) (ox) grants to political subdivisions under this section. A political subdivision that is awarded a grant under this section shall contribute matching funds equal to at least 25% 20 percent of the amount awarded under this section. Any improvement project for which a political subdivision receives a grant under this section shall be let by contract based on bids and the contract shall be awarded to the lowest competent and responsible bidder.

SB2, s. 19 Section 19. 85.029 of the statutes is created to read:

SB2,42,16 85.029 Safe routes to school program. (1) In this section:

SB2,42,17 (a) "Local governmental unit" has the meaning given in s. 59.72 (1) (c).

SB2,42,18 (b) "Political subdivision" has the meaning given in s. 85.026 (1) (a).

SB2,42,19 (c) "State agency" has the meaning given in s. 20.001 (1).

SB2,42,20 (d) "Indian tribe" has the meaning given in s. 139.30 (5).

SB2,42,23 (2) The department may administer a safe routes to school program to award grants of assistance as provided in subs. (3) and (4). The department may award to the same recipient grants under both subs. (3) and (4).

SB2,43,3 (3) The department may award grants under this section to any political subdivision or state agency for infrastructure-related projects, as described in P.L. 109-59, section 1404 (f) (1).

SB2,43,6 (4) The department may award grants under this section to any state agency, county, local governmental unit, Indian tribe, or private nonprofit organization for noninfrastructure-related activities, as described in P.L. 109-59, section 1404 (f) (2).

SB2,43,9 (5) If the department establishes a program under this section, the program shall be consistent with P.L. 109-59, section 1404, and any regulation adopted under P.L. 109-59, section 1404.

SB2,43,11 (6) The department shall award any grant under this section from the appropriations under s. 20.395 (2) (qv) and (qx).

SB2, s. 2541r Section 2541r. 85.035 of the statutes is amended to read:

SB2,43,17 85.035 Reduction of department appropriations. Where Subject to s. 16.50 (1) (c), where the secretary deems that economic conditions warrant, the secretary, in conjunction with submission of estimates under s. 16.50, may recommend to the secretary of administration that authorized department appropriations be reduced to reflect revenue deficiencies.

SB2, s. 20 Section 20. 85.061 (3) (a) 1. of the statutes is amended to read:

SB2,43,25 85.061 (3) (a) 1. Capital costs related to Amtrak service extension routes or other rail service routes between the cities of Milwaukee and Madison and, between the cities of Milwaukee and Green Bay, between the cities of Milwaukee and Chicago, between the cities of Madison and Eau Claire, and between the cities of Madison and La Crosse. Any route between the cities of Milwaukee and Green Bay funded under the program shall provide service to population centers along the route in a manner that makes the route most economically feasible.

SB2, s. 21 Section 21. 85.20 (4m) (a) 6. cm. of the statutes is amended to read: