Amendment ASA1-AB75

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:

AB75-ASA1,1049,20 79.10 (2) (b) On or before December 1 of the year preceding the distribution under sub. (7m) (c) 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) (d), used to calculate the first dollar credit under sub. (5m) and of the amount to be distributed to it under sub. (7m) (c) 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. 1906d Section 1906d. 79.10 (4) of the statutes is amended to read:

AB75-ASA1,1049,25 79.10 (4) School levy tax credit. Except as provided in sub. (5m), the amount amounts appropriated under s. 20.835 (3) (b) and (qb) shall be distributed to municipalities in proportion to their share of the sum of average school tax levies for all municipalities.

AB75-ASA1, s. 1907 Section 1907. 79.10 (7m) (a) 1. of the statutes is amended to read:

AB75-ASA1,1050,4 79.10 (7m) (a) 1. Except as provided in par. (c) (cm), the amount determined under sub. (4) shall be distributed by the department of administration to the counties on the 4th Monday in July.

AB75-ASA1, s. 1908 Section 1908. 79.10 (7m) (a) 2. of the statutes is amended to read:

AB75-ASA1,1050,10 79.10 (7m) (a) 2. Except as provided in par. (c) (cm), the county treasurer shall settle for the amounts distributed under this paragraph on the 4th Monday in July with each municipality and taxing jurisdiction in the county not later than August 20. Failure to settle timely under this subdivision subjects the county treasurer to the penalties under s. 74.31.

AB75-ASA1, s. 1909 Section 1909. 79.10 (7m) (b) 1. of the statutes is amended to read:

AB75-ASA1,1050,16 79.10 (7m) (b) 1. Except as provided in par. (c) (cm), the amount determined under sub. (5) with respect to claims filed for which the municipality has furnished notice under sub. (1m) by March 1 shall be distributed from the appropriation under s. 20.835 (3) (q) by the department of administration to the county in which the municipality is located on the 4th Monday in March.

AB75-ASA1, s. 1910 Section 1910. 79.10 (7m) (b) 2. of the statutes is amended to read:

AB75-ASA1,1050,22 79.10 (7m) (b) 2. Except as provided in par. (c) (cm), the county treasurer shall settle for the amounts distributed on the 4th Monday in March under this paragraph with each taxation district and each taxing jurisdiction within the taxation district not later than April 15. Failure to settle timely under this subdivision subjects the county treasurer to the penalties under s. 74.31.

AB75-ASA1, s. 1911 Section 1911. 79.10 (7m) (c) 1. of the statutes is amended to read:

AB75-ASA1,1051,3 79.10 (7m) (c) 1. The Except as provided in par. (cm), the amount determined under sub. (5m) shall be distributed from the appropriation under s. 20.835 (3) (b) by the department of administration to the counties on the 4th Monday in July.

AB75-ASA1, s. 1912 Section 1912. 79.10 (7m) (c) 2. of the statutes is amended to read:

AB75-ASA1,1051,12 79.10 (7m) (c) 2. The town, village, or city Except as provided in par. (cm), the county treasurer shall settle for the amounts distributed on the 4th Monday in July under this paragraph with the appropriate each municipality and taxing jurisdiction in the county treasurer not later than August 15 20. Failure to settle timely under this subdivision subjects the town, village, or city county treasurer to the penalties under s. 74.31. On or before August 20, the county treasurer shall settle with each taxing jurisdiction, including towns, villages, and cities except 1st class cities, in the county.

AB75-ASA1, s. 1913 Section 1913. 79.10 (7m) (cm) 1. a. of the statutes is amended to read:

AB75-ASA1,1051,20 79.10 (7m) (cm) 1. a. If, in any year, the total of the amounts determined under subs. (4) and, (5), and (5m) for any municipality is $3,000,000 or more, the municipality, with the approval of the majority of the members of the municipality's governing body, may notify the department of administration to distribute the amounts directly to the municipality and the department of administration shall distribute the amounts at the time and in the manner provided under pars. (a) 1. and, (b) 1., and (c) 1.

AB75-ASA1, s. 1914 Section 1914. 79.10 (7m) (cm) 1. b. of the statutes is amended to read:

AB75-ASA1,1052,3 79.10 (7m) (cm) 1. b. The treasurer of the municipality shall settle for the amounts distributed under par. pars. (a) 1. and (c) 1. on the 4th Monday in July with the appropriate county treasurer not later than August 15. Failure to settle timely under this subdivision subjects the treasurer of the municipality to the penalties under s. 74.31. On or before August 20, the county treasurer shall settle with each taxing jurisdiction, including towns, villages, and cities, except 1st class cities, in the county.

AB75-ASA1, s. 1915 Section 1915. 79.10 (7m) (cm) 2. a. of the statutes is amended to read:

AB75-ASA1,1052,8 79.10 (7m) (cm) 2. a. The department of administration shall distribute the amounts determined under subs. (4) and, (5), and (5m) directly to any municipality that enacts an ordinance under s. 74.12 at the time and in the manner provided under pars. (a) 1. and, (b) 1., and (c) 1.

AB75-ASA1, s. 1916 Section 1916. 79.10 (7m) (cm) 2. b. of the statutes is amended to read:

AB75-ASA1,1052,16 79.10 (7m) (cm) 2. b. The treasurer of the municipality shall settle for the amounts distributed under par. pars. (a) 1. and (c) 1. on the 4th Monday in July with the appropriate county treasurer not later than August 15. Failure to settle timely under this subdivision subjects the treasurer of the municipality to the penalties under s. 74.31. On or before August 20, the county treasurer shall settle with each taxing jurisdiction, including towns, villages, and cities, except 1st class cities, in the county.

AB75-ASA1, s. 1917d Section 1917d. 79.14 of the statutes is amended to read:

AB75-ASA1,1052,22 79.14 School levy tax credit. The appropriation under s. 20.835 (3) (b), for the payments under s. 79.10 (4), is $319,305,000 in 1994, 1995, and 1996; $469,305,000 beginning in 1997 and ending in 2006; $593,050,000 in 2007; $672,400,000 in 2008; and $747,400,000 in 2009; and $732,550,000 in 2010 and in each year thereafter.

AB75-ASA1, s. 1917m Section 1917m. 79.15 of the statutes is amended to read:

AB75-ASA1,1053,2 79.15 Improvements credit. Beginning in 2009, the The total amount paid each year to municipalities from the appropriation account under s. 20.835 (3) (b) for the payments under s. 79.10 (5m) is $75,000,000 in 2009 and $130,000,000 in 2010 and in each year thereafter.

AB75-ASA1, s. 1918g Section 1918g. 84.01 (26) of the statutes is renumbered 84.01 (26) (a).

AB75-ASA1, s. 1918gh Section 1918gh. 84.01 (26) (b) of the statutes is created to read:

AB75-ASA1,1053,9 84.01 (26) (b) If the contract for a project involving the construction, reconstruction, or rehabilitation of a bridge that crosses a river forming a boundary of the state is awarded using a design-build procurement process, as defined in s. 84.115 (2) (a), the department may not encumber or expend any state or federal funds from the appropriations under s. 20.395 or 20.866 for the project.

AB75-ASA1, s. 1918gp Section 1918gp. 84.01 (33) of the statutes is created to read:

AB75-ASA1,1053,15 84.01 (33) Highway project design inventory. By July 1, 2014, and continuously thereafter, the department shall maintain an inventory of completed designs for highway projects such that the estimated costs of the inventory of projects for each program is not less than the annual amount of funding provided to each program. The department shall maintain an inventory for each of the following:

AB75-ASA1,1053,16 (a) Major highway projects under s. 84.013 (2) (a).

AB75-ASA1,1053,18 (b) Reconditioning, reconstruction, and resurfacing projects under s. 84.013 (2) (b).

AB75-ASA1,1053,19 (c) Southeast Wisconsin freeway rehabilitation projects under s. 84.014 (2).