Amendment ASA1-AB75

AB75-ASA1, s. 1874b Section 1874b. 77.994 (1) (intro.) of the statutes, as affected by 2009 Wisconsin Acts 2 and .... (this act), is repealed and recreated to read:

AB75-ASA1,1035,11 77.994 (1) (intro.) Except as provided in subs. (2) and (3), 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 sales price from the sale, license, lease, or rental in the municipality or county of property, items, 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:

AB75-ASA1, s. 1887 Section 1887. 77.994 (3) of the statutes is created to read:

AB75-ASA1,1035,16 77.994 (3) Any municipality that enacted an ordinance imposing the tax under sub. (1) that became effective before January 1, 2000, may amend the ordinance to increase the tax rate under this section to 1 percent. The amended ordinance is effective on the dates provided under s. 77.9941 (1).

AB75-ASA1, s. 1887b Section 1887b. 77.994 (4) of the statutes is created to read:

AB75-ASA1,1035,25 77.994 (4) (a) Except as provided in par. (b), no seller or certified service provider, as defined in s. 77.51 (1g), is liable for the tax, interest, or penalties imposed under this subchapter on a transaction in which the seller or certified service provider charged and collected the incorrect amount of tax imposed under this subchapter on the sale of a product that was shipped to the purchaser's location within a premier resort area, until such time as a database identifying the addresses subject to each premier resort area tax is available to all sellers and certified service providers.

AB75-ASA1,1036,2 (b) The relief from liability described in par. (a) does not apply to transactions which are sourced to the seller's place of business under s. 77.522 (1) (b) 1.

AB75-ASA1, s. 1888 Section 1888. 77.9941 (1) of the statutes is amended to read:

AB75-ASA1,1036,7 77.9941 (1) The ordinance under s. 77.994 is effective on January 1, April 1, July 1 or October 1. The municipality or county shall deliver a certified copy of that ordinance, or an amended ordinance under s. 77.994 (3), to the secretary of revenue at least 120 days before its effective date.

AB75-ASA1, s. 1889d Section 1889d. 77.9951 (2) of the statutes, as affected by 2009 Wisconsin Act 2, is amended to read:

AB75-ASA1,1036,14 77.9951 (2) Sections 77.51 (3r), (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (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 (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.

AB75-ASA1, s. 1890m Section 1890m. Subchapter XIII (title) of chapter 77 [precedes 77.9971] of the statutes is amended to read:

AB75-ASA1,1036,17 CHAPTER 77

AB75-ASA1,1036,18 SUBCHAPTER XIII

AB75-ASA1,1036,20 REGIONAL TRANSIT KRM AUTHORITY FEE

AB75-ASA1, s. 1891 Section 1891. 77.9971 of the statutes is renumbered 77.9971 (1) and amended to read:

AB75-ASA1,1037,11 77.9971 (1) A regional transit The KRM authority under s. 59.58 (6) (7) may impose a fee at a rate not to exceed $2 $16, as adjusted under sub. (2), for each transaction in the region, as defined in s. 59.58 (6) (a) 2., authority's jurisdictional area, as described in s. 59.58 (7) (b), 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 board of directors of the regional transit KRM authority approves the imposition of the fee and notifies the department of revenue. The governing body board of directors 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.

AB75-ASA1, s. 1891d Section 1891d. 77.9971 (2) of the statutes is created to read:

AB75-ASA1,1037,19 77.9971 (2) (a) The KRM authority's board of directors may provide for the annual adjustment of the fee specified in sub. (1) to reflect 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 September 30 of the year before the adjustment. If the fee is adjusted under this subsection and the adjusted fee is not evenly divisible by $0.25, the adjusted fee shall be rounded to the next highest quarter-dollar amount.

AB75-ASA1,1037,22 (b) If the fee is adjusted under this subsection, the KRM authority shall provide notice to the department of revenue of the fee adjustment at least 90 days before the adjustment becomes effective.

AB75-ASA1, s. 1891h Section 1891h. 77.9972 (3) of the statutes is amended to read:

AB75-ASA1,1038,10 77.9972 (3) From the appropriation under s. 20.835 (4) (gh), the department of revenue shall distribute 97.45% of the fees collected under this subchapter for each regional transit authority to that the KRM authority and shall indicate to the authority the fees reported by each fee payer in the authority's jurisdiction, no later than the end of the month following the end of the calendar quarter in which the amounts were collected. The fees distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments. Interest paid on refunds of the fee under this subchapter shall be paid from the appropriation under s. 20.835 (4) (gh) at the rate under s. 77.60 (1) (a). Any regional transit authority that If the KRM authority receives a report along with a payment under this subsection, the KRM authority is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).

AB75-ASA1, s. 1891p Section 1891p. 77.9972 (6) of the statutes is created to read:

AB75-ASA1,1038,14 77.9972 (6) If the department of revenue receives notice of a fee adjustment under s. 77.9971 (2) (b), the department shall publish the new adjusted fee at least 30 days before the adjustment becomes effective.

AB75-ASA1, s. 1891t Section 1891t. 77.9973 of the statutes is amended to read:

AB75-ASA1,1038,21 77.9973 Discontinuation. Retailers and the department of revenue may not collect fees under this subchapter for any regional transit the KRM authority after the calendar quarter during which the regional transit KRM authority ceases to exist, except that the department may collect from retailers fees that accrued before that calendar quarter and interest and penalties that relate to those fees. If fees are collected, the authority may use the revenue for any lawful purpose.

AB75-ASA1, s. 1892 Section 1892. Subchapter XIV of chapter 77 [precedes 77.998] of the statutes is created to read:

AB75-ASA1,1038,24 CHAPTER 77

AB75-ASA1,1039,2 SUBCHAPTER XIV oil company profits tax

AB75-ASA1,1039,3 77.998 Definitions. In this subchapter:

AB75-ASA1,1039,5 (1) "Annual gross receipts" means the gross receipts that correspond to the state's fiscal year.

AB75-ASA1,1039,7 (2) "Biodiesel fuel" means biodiesel fuel, as defined in s. 168.14 (2m) (a), that is not blended with any petroleum product.

AB75-ASA1,1039,8 (3) "Department" means the department of revenue.

AB75-ASA1,1039,16 (4) "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 biodiesel fuel, ethanol blended with gasoline consisting of at least 85 percent ethanol, or motor vehicle fuel specified under s. 78.01 (2) or (2m).

AB75-ASA1,1039,17 (5) "Motor vehicle fuel" has the meaning given in s. 78.005 (13).

AB75-ASA1,1039,19 (6) "Related party" means a person whose relationship with the supplier is described under section 267 (b) of the Internal Revenue Code.

AB75-ASA1,1039,20 (7) "Supplier" has the meaning given in s. 78.005 (14).

AB75-ASA1,1039,21 (8) "Terminal operator" has the meaning given in s. 78.005 (16).

AB75-ASA1,1040,2 77.9981 Imposition. (1) For the privilege of doing business in this state, there is imposed a tax on each supplier at the rate of the following percentages of the supplier's annual gross receipts 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:

AB75-ASA1,1040,3 (a) For the first $15,000,000 of the supplier's annual gross receipts, 0.0 percent.

AB75-ASA1,1040,5 (b) For that portion of the supplier's annual gross receipts that exceeds $15,000,000, but not $75,000,000, 0.5 percent.

AB75-ASA1,1040,7 (c) For that portion of the supplier's annual gross receipts that exceeds $75,000,000, but not $120,000,000, 1.5 percent.

AB75-ASA1,1040,9 (d) For that portion of the supplier's annual gross receipts that exceeds $120,000,000, 3 percent.

AB75-ASA1,1040,15 (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 tax under this subchapter has not been paid or for which no supplier has incurred liability for paying the tax, shall file a report, in the manner described by the department, and pay the tax based on the purchase price of the motor vehicle fuel.

AB75-ASA1,1040,18 77.9982 Administration. (1) The department shall administer the tax under this subchapter and may take any action, or conduct any proceeding as authorized by law, and impose interest and penalties, as provided under subch. XIII of ch. 71.

AB75-ASA1,1040,20 (2) The taxes imposed under this subchapter are due and payable as provided under s. 78.12 (5) and as provided by the department by rule.

AB75-ASA1,1041,4 (3) For purposes of determining the amount of the taxes imposed under this subchapter, income derived from the first sale in this state of the fuels described in s. 78.01 (2) and (2m) is not included in the supplier's annual gross receipts. For purposes of determining the amount of the tax 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 annual 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.

AB75-ASA1,1041,16 (4) No person who is subject to the tax imposed under this subchapter shall increase the selling price of motor vehicle fuel in order to recover the amount of the tax. The person primarily responsible for increasing the selling price of motor vehicle fuel to recover the amount of the tax is subject to a penalty equal to the amount of the tax passed through to the purchaser. For purposes of this subsection, the person primarily responsible for increasing the selling price of motor vehicle fuel to recover the amount of the tax 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 approve, confirm, ratify, or validate the selling price of motor vehicle fuel.

AB75-ASA1,1041,19 (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.

AB75-ASA1,1042,2 (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 tax imposed under this subchapter to determine whether the supplier has increased the selling price of motor vehicle fuel in order to recover the amount of the tax. Subject to the confidentiality provisions under s. 71.78 (1) to (4) and (5) to (8), as provided under sub. (7), 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.

AB75-ASA1,1042,8 (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 taxes under this subchapter.

AB75-ASA1,1042,10 (8) The department shall deposit all revenue collected under this subchapter into the transportation fund.

AB75-ASA1, s. 1893 Section 1893. 79.01 (2d) of the statutes is amended to read:

AB75-ASA1,1042,15 79.01 (2d) There is established an account in the general fund entitled the "County and Municipal Aid Account." Beginning with the distributions in 2011, the total amount to be distributed each year to counties and municipalities from the county and municipal aid account is $824,825,715.

AB75-ASA1, s. 1894 Section 1894. 79.02 (4) of the statutes is created to read:

AB75-ASA1,1042,19 79.02 (4) (a) For the payments in 2010, subject to par. (c) 1., the amount of the payment to each county from the county and municipal aid account shall be reduced by an amount determined as follows:

AB75-ASA1,1042,21 1. Multiply the amount paid to all counties in 2009 from the county and municipal aid account by 0.035.

AB75-ASA1,1042,23 2. Divide the amount determined in subd. 1. by the value of all property in the state, as determined under s. 70.57.

AB75-ASA1,1042,25 3. Multiply the property value of the county, as determined under s. 70.57, by the number determined in subd. 2.

AB75-ASA1,1043,3 (b) For the payments in 2010, subject to par. (c) 2., the amount of the payment to each municipality from the county and municipal aid account shall be reduced by an amount determined as follows:

AB75-ASA1,1043,5 1. Multiply the amount paid to all municipalities in 2009 from the county and municipal aid account by 0.035.

AB75-ASA1,1043,7 2. Divide the amount determined in subd. 1. by the value of all property in the state, as determined under s. 70.57.

AB75-ASA1,1043,9 3. Multiply the property value of the municipality, as determined under s. 70.57, by the number determined in subd. 2.

AB75-ASA1,1043,15 (c) 1. No payment reduction under par. (a) shall exceed an amount equal to 15 percent of the amount a county would have otherwise received under s. 79.035 in 2010. The department of revenue shall adjust, in proportion to the population of all such counties, the payments of all counties that have reductions of less than 15 percent in order to ensure that no county's payment is reduced by more than 15 percent

AB75-ASA1,1043,21 2. No payment reduction under par. (b) shall exceed an amount equal to 15 percent of the amount a municipality would have otherwise received under s. 79.035 in 2010. The department of revenue shall adjust, in proportion to the population of all such municipalities, the payments of all municipalities that have reductions of less than 15 percent in order to ensure that no municipality's payment is reduced by more than 15 percent.

AB75-ASA1, s. 1895 Section 1895. 79.035 (1) of the statutes is amended to read:

AB75-ASA1,1044,2 79.035 (1) In 2004 and subsequent years, except as provided under s. 79.02 (4), each county and municipality shall receive a payment from the county and municipal aid account and, beginning with payments in November 2009, from the appropriation under s. 20.835 (1) (q) in an amount determined under sub. (2).

AB75-ASA1, s. 1896 Section 1896. 79.04 (1) (a) of the statutes is amended to read:

AB75-ASA1,1045,5 79.04 (1) (a) An amount from the shared revenue account or, for the distribution in 2003, from the appropriation under s. 20.835 (1) (t), 2003 stats., determined by multiplying by 3 mills in the case of a town, and 6 mills in the case of a city or village, the first $125,000,000 of the amount shown in the account, plus leased property, of each public utility except qualified wholesale electric companies, as defined in s. 76.28 (1) (gm), on December 31 of the preceding year for "production plant, exclusive of land," "general structures," and "substations," in the case of light, heat and power companies, electric cooperatives or municipal electric companies, for all property within a municipality in accordance with the system of accounts established by the public service commission or rural electrification administration, less depreciation thereon as determined by the department of revenue and less the value of treatment plant and pollution abatement equipment, as defined under s. 70.11 (21), as determined by the department of revenue plus an amount from the shared revenue account or, for the distribution in 2003, from the appropriation under s. 20.835 (1) (t), 2003 stats., determined by multiplying by 3 mills in the case of a town, and 6 mills in the case of a city or village, of the first $125,000,000 of the total original cost of production plant, general structures, and substations less depreciation, land and approved waste treatment facilities of each qualified wholesale electric company, as defined in s. 76.28 (1) (gm), as reported to the department of revenue of all property within the municipality. The total of amounts, as depreciated, from the accounts of all public utilities for the same production plant is also limited to not more than $125,000,000. The amount distributable to a municipality under this subsection and sub. (6) in any year shall not exceed $300 times the population of the municipality, increased annually by $125 per person beginning in 2009 except that, beginning with payments in 2009, the amount distributable to a municipality under this subsection and sub. (6) in any year shall not exceed $425 times the population of the municipality.

AB75-ASA1, s. 1897 Section 1897. 79.04 (2) (a) of the statutes is amended to read:

AB75-ASA1,1046,18 79.04 (2) (a) Annually, except for production plants that begin operation after December 31, 2003, or begin operation as a repowered production plant after December 31, 2003, and except as provided in sub. (4m), the department of administration, upon certification by the department of revenue, shall distribute from the shared revenue account or, for the distribution in 2003, from the appropriation under s. 20.835 (1) (t), 2003 stats., to any county having within its boundaries a production plant, general structure, or substation, used by a light, heat or power company assessed under s. 76.28 (2) or 76.29 (2), except property described in s. 66.0813 unless the production plant or substation is owned or operated by a local governmental unit that is located outside of the municipality in which the production plant or substation is located, or by an electric cooperative assessed under ss. 76.07 and 76.48, respectively, or by a municipal electric company under s. 66.0825 an amount determined by multiplying by 6 mills in the case of property in a town and by 3 mills in the case of property in a city or village the first $125,000,000 of the amount shown in the account, plus leased property, of each public utility except qualified wholesale electric companies, as defined in s. 76.28 (1) (gm), on December 31 of the preceding year for "production plant, exclusive of land," "general structures," and "substations," in the case of light, heat and power companies, electric cooperatives or municipal electric companies, for all property within the municipality in accordance with the system of accounts established by the public service commission or rural electrification administration, less depreciation thereon as determined by the department of revenue and less the value of treatment plant and pollution abatement equipment, as defined under s. 70.11 (21), as determined by the department of revenue plus an amount from the shared revenue account or, for the distribution in 2003, from the appropriation under s. 20.835 (1) (t), 2003 stats., determined by multiplying by 6 mills in the case of property in a town, and 3 mills in the case of property in a city or village, of the total original cost of production plant, general structures, and substations less depreciation, land and approved waste treatment facilities of each qualified wholesale electric company, as defined in s. 76.28 (1) (gm), as reported to the department of revenue of all property within the municipality. The total of amounts, as depreciated, from the accounts of all public utilities for the same production plant is also limited to not more than $125,000,000. The amount distributable to a county under this subsection and sub. (6) in any year shall not exceed $100 times the population of the county, increased annually by $25 per person beginning in 2009 except that, beginning with payments in 2009, the amount distributable to a county under this subsection and sub. (6) in any year shall not exceed $125 times the population of the county.

AB75-ASA1, s. 1898 Section 1898. 79.043 (4) of the statutes is amended to read:

AB75-ASA1,1046,23 79.043 (4) Except as provided under s. 79.02 (3) (e) and (4), beginning in 2004, and ending in 2010, the total amount to be distributed each year to municipalities from the aid account appropriation accounts under s. 20.835 (1) (db) and (q) is $702,483,300.

AB75-ASA1, s. 1899 Section 1899. 79.043 (5) of the statutes is amended to read:

AB75-ASA1,1047,5 79.043 (5) Except as provided under s. 79.02 (3) (e) and (4), for the distribution distributions beginning in 2005 and subsequent years and ending in 2010, 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.

AB75-ASA1, s. 1900 Section 1900. 79.043 (6) of the statutes is created to read:

AB75-ASA1,1047,10 79.043 (6) For the distribution in 2011 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 s. 79.02 (4) in 2010.

AB75-ASA1, s. 1900d Section 1900d. 79.05 (1) (am) of the statutes is amended to read:

AB75-ASA1,1047,16 79.05 (1) (am) "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 September 30 of the year before the statement under s. 79.015 , except that the percentage under this paragraph shall not be less than zero.

AB75-ASA1, s. 1900h Section 1900h. 79.05 (2) (c) of the statutes, as affected by 2009 Wisconsin Act 11, is amended to read:

AB75-ASA1,1048,4 79.05 (2) (c) Its municipal budget; exclusive of principal and interest on long-term debt and exclusive of revenue sharing payments under s. 66.0305, recycling fee payments under s. 289.645, unreimbursed expenses related to an emergency declared under s. 166.03 (1) (b) 1., and expenditures from moneys received pursuant to P.L. 111-5; for the year of the statement under s. 79.015 increased over its municipal budget as adjusted under sub. (6); exclusive of principal and interest on long-term debt and exclusive of revenue sharing payments under s. 66.0305, recycling fee payments under s. 289.645, unreimbursed expenses related to an emergency declared under s. 166.03 (1) (b) 1., and expenditures from moneys received pursuant to P.L. 111-5; for the year before that year by less than the sum of the inflation factor and the valuation factor, rounded to the nearest 0.10%.

AB75-ASA1, s. 1900k Section 1900k. 79.07 of the statutes is created to read:

AB75-ASA1,1048,13 79.07 Expenditures for emergency services. (1) Except as provided in sub. (3), beginning in 2010, the amount that each county and municipality spends each year for emergency services, as defined by the department of revenue, shall be no less than the amount that the county or municipality spent in 2009 for emergency services, not including one-time expenses. Each county and municipality shall report the amount it spent for emergency services in 2009, and the amount of its one-time expenses, to the department of revenue at the time and in the manner prescribed by the department.

AB75-ASA1,1048,16 (2) The department of revenue may adjust any amount reported under sub. (1) to more accurately reflect the amount that the county or municipality submitting the report spent for emergency services.

AB75-ASA1,1048,23 (3) A county or municipality may decrease the amount it spends for emergency services below its 2009 amount, with the department of revenue's approval, if the decrease in expenditures is a result of operating more efficiently, as determined by the department. For purposes of this section, any decrease approved under this subsection shall permanently decrease the base amount of expenses for emergency services provided in the county or municipality requesting the decrease by the amount of the decrease.

AB75-ASA1,1049,3 (4) If a county or municipality fails to comply with this section, the department of revenue may reduce the county's or municipality's payment under ss. 79.035 and 79.043, in an amount determined by the department.

AB75-ASA1, s. 1905 Section 1905. 79.10 (2) (a) of the statutes is amended to read:

AB75-ASA1,1049,12 79.10 (2) (a) On or before December 1 of the year preceding the distribution under sub. (7m) (a) or (cm), the department of revenue shall notify the clerk of each town, village and city of the estimated fair market value, as determined under sub. (11) (c), to be used to calculate the lottery and gaming credit under sub. (5) and of the amount to be distributed to it under sub. (7m) (a) on the following 4th Monday in July or (cm). The anticipated receipt of such distribution shall not be taken into consideration in determining the tax rate of the municipality but shall be applied as tax credits.

AB75-ASA1, s. 1906 Section 1906. 79.10 (2) (b) of the statutes is amended to read: