AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
taxation
Other taxation
This bill imposes a tax on a motor vehicle fuel supplier at a rate not exceeding 3 percent of the supplier's gross receipts from the first sale of motor vehicle fuel in this state. The supplier may take no action to increase or influence the selling price of motor vehicle fuel in order to recover the amount of the tax. For the purpose of determining the amount of the tax, income derived from the first sale in this state of biodiesel fuel or ethanol blended with gasoline to create gasoline consisting of at least 85 percent ethanol is not included in the supplier's gross receipts. The revenue collected from the tax is deposited into the transportation fund.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 20.566 (1) (u) of the statutes is amended to read:
20.566 (1) (u) Motor fuel tax administration. From the transportation fund, the amounts in the schedule to cover the costs, including data processing costs, incurred in administering the motor fuel tax law, except s. 341.45, and the oil company profits tax under subch. XIV of ch. 77.
SECTION 2. 25.40 (1) (bd) of the statutes is created to read:
25.40 (1) (bd) Oil company profit taxes under subch. XIV of ch. 77.
SECTION 3. Chapter 77 (title) of the statutes is amended to read:
CHAPTER 77
TAXATION OF FOREST CROPLANDS;
REAL ESTATE TRANSFER FEES;
SALES AND USE TAXES; COUNTY, transit authority,
AND SPECIAL DISTRICT SALES
AND USE TAXES; MANAGED FOREST
LAND; 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;
****NOTE: This is reconciled chapter 77 (title). This SECTION has been affected by drafts with the following LRB numbers: 0779/P3 and 1139/1.
oil company profits tax
SECTION 4. Subchapter XIV of chapter 77 [precedes 77.998] of the statutes is created to read:
CHAPTER 77
SUBCHAPTER XIV
OIL PROFITS TAX
77.998 Definitions. In this subchapter:
(1) "Annual gross receipts" means the gross receipts that correspond to the state's fiscal year.
(2) "Biodiesel fuel" means biodiesel fuel, as defined in s. 168.14 (2m) (a), that is not blended with any petroleum product.
(3) "Department" means the department of revenue.
(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).
(5) "Motor vehicle fuel" has the meaning given in s. 78.005 (13).
(6) "Related party" means a person whose relationship with the supplier is described under section 267 (b) of the Internal Revenue Code.
(7) "Supplier" has the meaning given in s. 78.005 (14).
(8) "Terminal operator" has the meaning given in s. 78.005 (16).
77.9981 Imposition. (1) For the privilege of doing business in this state, there is imposed 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:
(a) For the first $15,000,000 of the supplier's annual gross receipts, 0.0 percent.
(b) For that portion of the supplier's annual gross receipts that exceeds $15,000,000, but not $75,000,000, 0.5 percent.
(c) For that portion of the supplier's annual gross receipts that exceeds $75,000,000, but not $120,000,000, 1.5 percent.
(d) For that portion of the supplier's annual gross receipts that exceeds $120,000,000, 3 percent.
(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.
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.
(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.
(3) For purposes of determining the amount of the tax 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.
(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.
(5) At the secretary of revenue's request, the attorney general may represent this state, or assist a district attorney, in prosecuting any case arising under this subchapter.
(6) In addition to any other audits the department conducts to administer and enforce this subchapter, the department may audit any supplier who is subject to the 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.
(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.
(8) The department shall deposit all revenue collected under this subchapter into the transportation fund.
SECTION 9143. Nonstatutory provisions; Revenue.
(1) EMERGENCY RULES CONCERNING OIL COMPANY PROFITS TAX. The department of revenue may promulgate emergency rules under section 227.24 of the statutes implementing subchapter XIV of chapter 77 of the statutes, as created by this act. Notwithstanding section 227.24 (1) (a), (2) (b), and (3) of the statutes, the department of revenue is not required to provide evidence that promulgating a rule under this subsection as an emergency rule is necessary for the preservation of the public peace, health, safety, or welfare and is not required to provide a finding of emergency for a rule promulgated under this subsection.
SECTION 9343. Initial applicability; Revenue.
(1) OIL COMPANY PROFITS TAX. The treatment of section 25.40 (1) (bd), subchapter XIV of chapter 77, and chapter 77 (title) of the statutes first applies to the amounts reported on the first remittance after October 1, 2009.
(End)
LRB-0782LRB-0782/3
RAC:bjk:rs
2009 - 2010 LEGISLATURE
DOA:......Frederick, BB0222 - Creating and Abolishing DETF Positions
For 2009-11 Budget -- Not Ready For Introduction
2009 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
Retirement and group insurance
Current law generally provides that state employee positions may only be created or abolished by law or in budget deliberations, by JCF, or by the governor with respect to positions funded with federal revenues. This bill authorizes the secretary of employee trust funds to create or abolish any position that is funded from revenues deposited in the public employee trust fund. To exercise this authority, the secretary must notify the governor and JCF in writing of his or her proposed action. If, within 14 working days after the date of the secretary's notification, the governor does not object or the cochairpersons of JCF do not notify the secretary that the committee has scheduled a meeting for the purpose of reviewing the proposed action within 14 working days after the date of the secretary's notification, the position changes may be made as proposed by the secretary. If the governor objects to the proposed action within 14 working days after the date of the secretary's notification or the cochairpersons notify the secretary that JCF has scheduled a meeting for the purpose of reviewing the proposed action, the position changes may be made only upon approval of JCF.
The bill also specifies that, if a position is created through this process, then the appropriation that is used to pay salary and fringe benefit costs for the position is supplemented to cover the increased salary and fringe benefit costs.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 16.50 (3) (b) of the statutes is amended to read:
16.50 (3) (b) No change in the number of full-time equivalent positions authorized through the biennial budget process or other legislative act may be made without the approval of the joint committee on finance, except for position changes made by the governor under s. 16.505 (1) (c) or (2), by the secretary of employee trust funds under s. 16.505 (2e), by the University of Wisconsin Hospitals and Clinics Board under s. 16.505 (2n), or by the board of regents of the University of Wisconsin System under s. 16.505 (2m) or (2p).
SECTION 2. 16.505 (2e) of the statutes is created to read:
16.505 (2e) (a) The secretary of employee trust funds may create or abolish a full-time equivalent position or portion thereof that is funded from revenues deposited in the public employee trust fund by notifying the governor and the joint committee on finance in writing of his or her proposed action. If, within 14 working days after the date of the secretary's notification, the governor does not object to the proposed action and if the cochairpersons of the committee do not notify the secretary that the committee has scheduled a meeting for the purpose of reviewing the proposed action within 14 working days after the date of the secretary's notification, the position changes may be made as proposed by the secretary. If the governor objects to the proposed action within 14 working days after the date of the secretary's notification or the cochairpersons notify the secretary that the committee has scheduled a meeting for the purpose of reviewing the proposed action, the position changes may be made only upon approval of the committee.
(b) If a full-time equivalent position or portion thereof is created under par. (a), the appropriation that is used to pay salary and fringe benefit costs for the position is supplemented to cover the salary and fringe benefit costs for the position.
(c) The secretary of employee trust funds shall submit a quarterly report to the employee trust funds board, the governor, and the joint committee on finance of any position changes made under this subsection.
(End)
LRB-0789LRB-0789/1
RAC:jld:jf
2009 - 2010 LEGISLATURE
DOA:......Frederick - Participation in Wellness and Disease Management Programs
For 2009-11 Budget -- Not Ready For Introduction
2009 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
Retirement and group insurance
Current law, with important exceptions, prevents the Group Insurance Board (GIB) from modifying or expanding group insurance coverage in such a manner as to materially affect the level of premiums paid by the state or its employees, or the level of benefits to be provided, under any group insurance coverage plan. This bill provides that this restriction does not prevent GIB from encouraging participation in wellness or disease management programs under any of its group insurance coverage plans.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 40.03 (6) (c) of the statutes is amended to read:
40.03 (6) (c) Shall not enter into any agreements to modify or expand group insurance coverage in a manner which conflicts with this chapter or rules of the department or materially affects the level of premiums required to be paid by the state or its employees, or the level of benefits to be provided, under any group insurance coverage. This restriction shall not be construed to prevent modifications required by law, prohibit the group insurance board from modifying the standard plan to establish a more cost effective benefit plan design or providing optional insurance coverages as alternatives to the standard insurance coverage when any excess of required premium over the premium for the standard coverage is paid by the employee, prohibit the group insurance board from encouraging participation in wellness or disease management programs, or prohibit the group insurance board from providing other plans as authorized under par. (b).
(End)
LRB-0790LRB-0790/1
RAC:bjk:md
2009 - 2010 LEGISLATURE
DOA:......Frederick - GIB Consulting Services
For 2009-11 Budget -- Not Ready For Introduction
2009 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
Retirement and group insurance
Current law permits the Group Insurance Board (GIB) to contract with DHS and other public or private entities for data collection and analysis services related to health maintenance organizations and insurance companies that provide health insurance to state employees. This bill permits GIB to contract for any other consulting services related to plans it offers.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 20.515 (1) (ut) of the statutes is amended to read:
20.515 (1) (ut) Health insurance data collection and analysis and other consulting services contracts. From the public employee trust fund, the amounts in the schedule for the costs of contracting for insurance data collection and analysis services under ss. 40.03 (6) (j) and 153.05 (2r) and other consulting services contracts under s. 40.03 (6) (j).
****NOTE: This SECTION involves a change in an appropriation that must be reflected in the revised schedule in s. 20.005, stats.
SECTION 2. 40.03 (6) (j) of the statutes is amended to read:
40.03 (6) (j) May contract with the department of health services and may contract with other public or private entities for data collection and analysis services related to health maintenance organizations and insurance companies that provide health insurance to state employees, as well as for any other consulting services related to plans offered by the group insurance board.
SECTION 3. 40.04 (2) (a) of the statutes is amended to read:
40.04 (2) (a) An administrative account shall be maintained within the fund from which administrative costs of the department shall be paid, except charges for services performed by the investment board, costs of medical and vocational evaluations used in determinations of eligibility for benefits under ss. 40.61, 40.63 and 40.65 and costs of contracting for insurance data collection and analysis services and other consulting services under s. 40.03 (6) (j).
SECTION 4. 40.04 (2) (e) of the statutes is amended to read:
