AB75: Bill Text

AB75,1053,13 (a) The disallowance of deductions, credits, or exemptions to which the requested records relate.

AB75,1053,16 (b) A penalty for each violation of this subsection that is equal to the greater of $500 or 25 percent of the amount of any adjustment by the department that results from the person's failure to produce the records.

AB75, s. 1855 Section 1855. 77.61 (16m) of the statutes is created to read:

AB75,1053,19 77.61 (16m) A single-owner entity that is disregarded as a separate entity under ch. 71 is disregarded as a separate entity for purposes of this subchapter.

AB75, s. 1856 Section 1856. Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes is amended to read:

AB75,1053,22 Chapter 77

AB75,1054,2 SUBCHAPTER V COUNTY, transit authority, AND SPECIAL DISTRICT SALES AND USE TAXES

AB75, s. 1857 Section 1857. 77.705 of the statutes is amended to read:

AB75,1054,14 77.705 Adoption by resolution; baseball park district. A local professional baseball park district created under subch. III of ch. 229, by resolution under s. 229.68 (15), may impose a sales tax and a use tax under this subchapter at a rate of no more than 0.1% of the gross receipts or sales price. Those taxes may be imposed only in their entirety. The resolution shall be effective on the first day of the first month that begins at least 30 days after the adoption of the resolution. Any moneys transferred from the appropriation account under s. 20.566 (1) (gd) to the appropriation account under s. 20.835 (4) (gb) shall be used exclusively to retire the district's debt. Any moneys received under s. 341.14 (6r) (b) 13. b. and credited to the appropriation account under s. 20.835 (4) (gb) shall be used exclusively to retire the district's debt.

AB75, s. 1858 Section 1858. 77.708 of the statutes is created to read:

AB75,1054,21 77.708 Adoption by resolution; transit authority. (1) A transit authority created under s. 66.1039, by resolution under s. 66.1039 (4) (s), may impose a sales tax and a use tax under this subchapter at a rate not to exceed 0.5 percent of the gross receipts or sales price. Those taxes may be imposed only in their entirety. The resolution shall be effective on the first day of the first calendar quarter that begins at least 120 days after the adoption of the resolution.

AB75,1055,2 (2) Retailers and the department of revenue may not collect a tax under sub. (1) for any transit authority created under s. 66.1039 after the calendar quarter during which the transit authority adopts a repeal resolution under s. 66.1039 (4) (s), except that the department of revenue may collect from retailers taxes that accrued before such calendar quarter and fees, interest, and penalties that relate to those taxes.

AB75, s. 1859 Section 1859. 77.71 (intro.) of the statutes is amended to read:

AB75,1055,8 77.71 Imposition of county, transit authority, and special district sales and use taxes. (intro.) Whenever a county sales and use tax ordinance is adopted under s. 77.70, a transit authority resolution is adopted under s. 77.708, or a special district resolution is adopted under s. 77.705 or 77.706, the following taxes are imposed:

AB75, s. 1860 Section 1860. 77.71 (1) of the statutes is amended to read:

AB75,1055,19 77.71 (1) For the privilege of selling, leasing, or renting tangible personal property and for the privilege of selling, performing, or furnishing services a sales tax is imposed upon retailers at the rate of 0.5% in the case of a county tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the gross receipts from the sale, lease, or rental of tangible personal property, except property taxed under sub. (4), sold, leased, or rented at retail in the county or, special district, or transit authority's jurisdictional area, or from selling, performing, or furnishing services described under s. 77.52 (2) in the county or, special district, or transit authority's jurisdictional area.

AB75, s. 1861 Section 1861. 77.71 (2) of the statutes is amended to read:

AB75,1056,9 77.71 (2) An excise tax is imposed at the rate of 0.5% in the case of a county tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales price upon every person storing, using, or otherwise consuming in the county or, special district, or transit authority's jurisdictional area tangible personal property or services if the property or service is subject to the state use tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3), or (4) has been paid relieves the buyer of liability for the tax under this subsection and except that if the buyer has paid a similar local tax in another state on a purchase of the same property or services that tax shall be credited against the tax under this subsection and except that for motor vehicles that are used for a purpose in addition to retention, demonstration, or display while held for sale in the regular course of business by a dealer the tax under this subsection is imposed not on the sales price but on the amount under s. 77.53 (1m).

AB75, s. 1862 Section 1862. 77.71 (3) of the statutes is amended to read:

AB75,1056,22 77.71 (3) An excise tax is imposed upon a contractor engaged in construction activities within the county or, special district, or transit authority's jurisdictional area, at the rate of 0.5% in the case of a county tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales price of tangible personal property that is used in constructing, altering, repairing, or improving real property and that becomes a component part of real property in that county or special district or in the transit authority's jurisdictional area, except that if the contractor has paid the sales tax of a county in the case of a county tax, transit authority, or of a special district in the case of a special district tax in this state on that property, or has paid a similar local sales tax in another state on a purchase of the same property, that tax shall be credited against the tax under this subsection.

AB75, s. 1863 Section 1863. 77.71 (4) of the statutes is amended to read:

AB75,1057,10 77.71 (4) An excise tax is imposed at the rate of 0.5 percent in the case of a county tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales price upon every person storing, using or otherwise consuming a motor vehicle, boat, snowmobile, recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle or aircraft, if that property must be registered or titled with this state and if that property is to be customarily kept in a county that has in effect an ordinance under s. 77.70, the jurisdictional area of a transit authority that has in effect a resolution under s. 77.708, or in a special district that has in effect a resolution under s. 77.705 or 77.706, except that if the buyer has paid a similar local sales tax in another state on a purchase of the same property that tax shall be credited against the tax under this subsection.

AB75, s. 1864 Section 1864. 77.73 (1) and (2) of the statutes are amended to read:

AB75,1057,17 77.73 (1) Retailers making deliveries in their company-operated vehicles of tangible personal property, or of property on which taxable services were performed, to purchasers in a county or, special district, or transit authority's jurisdictional area are doing business in that county or, special district, or jurisdictional area, and that county or, special district, or transit authority has jurisdiction to impose the taxes under this subchapter on them.

AB75,1057,24 (2) Counties and, special districts, and transit authorities do not have jurisdiction to impose the tax under s. 77.71 (2) in regard to tangible personal property purchased in a sale that is consummated in another county or special district in this state, or in another transit authority's jurisdictional area, that does not have in effect an ordinance or resolution imposing the taxes under this subchapter and later brought by the buyer into the county or, special district, or jurisdictional area of the transit authority that has imposed a tax under s. 77.71 (2).

AB75, s. 1865 Section 1865. 77.75 of the statutes is amended to read:

AB75,1058,6 77.75 Reports. Every person subject to county, transit authority, or special district sales and use taxes shall, for each reporting period, record that person's sales made in the county or, special district , or jurisdictional area of a transit authority that has imposed those taxes separately from sales made elsewhere in this state and file a report of the measure of the county, transit authority, or special district sales and use taxes and the tax due thereon separately.

AB75, s. 1866 Section 1866. 77.76 (1) of the statutes is amended to read:

AB75,1058,14 77.76 (1) The department of revenue shall have full power to levy, enforce, and collect county, transit authority, and special district sales and use taxes and may take any action, conduct any proceeding, impose interest and penalties, and in all respects proceed as it is authorized to proceed for the taxes imposed by subch. III. The department of transportation and the department of natural resources may administer the county, transit authority, and special district sales and use taxes in regard to items under s. 77.61 (1).

AB75, s. 1867 Section 1867. 77.76 (2) of the statutes is amended to read:

AB75,1058,19 77.76 (2) Judicial and administrative review of departmental determinations shall be as provided in subch. III for state sales and use taxes, and no county, transit authority, or special district may intervene in any matter related to the levy, enforcement, and collection of the taxes under this subchapter.

AB75, s. 1868 Section 1868. 77.76 (3r) of the statutes is created to read:

AB75,1059,13 77.76 (3r) From the appropriation under s. 20.835 (4) (gc) the department of revenue shall distribute 98.5 percent of the taxes reported for each transit authority that has imposed taxes under this subchapter, minus the transit authority portion of the retailers' discount, to the transit authority no later than the end of the 3rd month following the end of the calendar quarter in which such amounts were reported. At the time of distribution the department of revenue shall indicate the taxes reported by each taxpayer. In this subsection, the "transit authority portion of the retailers' discount" is the amount determined by multiplying the total retailers' discount by a fraction the numerator of which is the gross transit authority sales and use taxes payable and the denominator of which is the sum of the gross state and transit authority sales and use taxes payable. The transit authority taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments of the transit authority taxes previously distributed. Interest paid on refunds of transit authority sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (gc) at the rate paid by this state under s. 77.60 (1) (a). Any transit authority receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).

AB75, s. 1869 Section 1869. 77.76 (4) of the statutes is amended to read:

AB75,1059,20 77.76 (4) There shall be retained by the state 1.5% of the taxes collected for taxes imposed by special districts under ss. 77.705 and 77.706 and transit authorities under s. 77.708 and 1.75% of the taxes collected for taxes imposed by counties under s. 77.70 to cover costs incurred by the state in administering, enforcing, and collecting the tax. All interest and penalties collected shall be deposited and retained by this state in the general fund.

AB75, s. 1870 Section 1870. 77.76 (5) of the statutes is created to read:

AB75,1060,3 77.76 (5) If a retailer receives notice from the department of revenue that the retailer is required to collect and remit the taxes imposed under s. 77.708, but the retailer believes that the retailer is not required to collect such taxes because the retailer is not doing business within the transit authority's jurisdictional area, the retailer shall notify the department of revenue no later than 30 days after receiving notice from the department. The department of revenue shall affirm or revise its original determination no later than 30 days after receiving the retailer's notice.

AB75, s. 1871 Section 1871. 77.77 (1) to (3) of the statutes are amended to read:

AB75,1060,10 77.77 (1) The gross receipts from services subject to the tax under s. 77.52 (2) are not subject to the taxes under this subchapter, and the incremental amount of tax caused by a rate increase applicable to those services is not due, if those services are billed to the customer and paid for before the effective date of the county ordinance, special district resolution, transit authority resolution, or rate increase, whether the service is furnished to the customer before or after that date.

AB75,1060,15 (2) Lease or rental receipts from tangible personal property that the lessor is obligated to furnish at a fixed price under a contract entered into before the effective date of a county ordinance, transit authority resolution, or special district resolution are subject to the taxes under this subchapter on the effective date of the ordinance or resolution, as provided for the state sales tax under s. 77.54 (18).

AB75,1060,25 (3) The sale of building materials to contractors engaged in the business of constructing, altering, repairing or improving real estate for others is not subject to the taxes under this subchapter, and the incremental amount of tax caused by the rate increase applicable to those materials is not due, if the materials are affixed and made a structural part of real estate, and the amount payable to the contractor is fixed without regard to the costs incurred in performing a written contract that was irrevocably entered into prior to the effective date of the county ordinance, special district resolution, transit authority resolution, or rate increase or that resulted from the acceptance of a formal written bid accompanied by a bond or other performance guaranty that was irrevocably submitted before that date.

AB75, s. 1872 Section 1872. 77.78 of the statutes is amended to read:

AB75,1061,8 77.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle or aircraft that is required to be registered by this state may be registered or titled by this state unless the registrant files a sales and use tax report and pays the county tax, transit authority tax, and special district tax at the time of registering or titling to the state agency that registers or titles the property. That state agency shall transmit those tax revenues to the department of revenue.

AB75, s. 1873 Section 1873. 77.92 (4) of the statutes is amended to read:

AB75,1061,25 77.92 (4) "Net business income," with respect to a partnership, means taxable income as calculated under section 703 of the Internal Revenue Code; plus the items of income and gain under section 702 of the Internal Revenue Code, including taxable state and municipal bond interest and excluding nontaxable interest income or dividend income from federal government obligations; minus the items of loss and deduction under section 702 of the Internal Revenue Code, except items that are not deductible under s. 71.21; plus guaranteed payments to partners under section 707 (c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (2dy), (3g), (3h), (3s), (3n), (3p), (3q), (3r), (3s), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), and (5k), and (8r); and plus or minus, as appropriate, transitional adjustments, depreciation differences, and basis differences under s. 71.05 (13), (15), (16), (17), and (19); but excluding income, gain, loss, and deductions from farming. "Net business income," with respect to a natural person, estate, or trust, means profit from a trade or business for federal income tax purposes and includes net income derived as an employee as defined in section 3121 (d) (3) of the Internal Revenue Code.

AB75, s. 1874 Section 1874. 77.994 (1) (intro.) of the statutes is amended to read:

AB75,1062,8 77.994 (1) (intro.) Except as provided in sub. 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 gross receipts from the sale, lease, or rental in the municipality or county of 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, s. 1875 Section 1875. 77.994 (1) (ac) of the statutes is created to read:

AB75,1062,10 77.994 (1) (ac) 5251 — Hardware stores.

AB75, s. 1876 Section 1876. 77.994 (1) (ba) of the statutes is created to read:

AB75,1062,12 77.994 (1) (ba) 5411 — Grocery stores.

AB75, s. 1877 Section 1877. 77.994 (1) (en) of the statutes is created to read:

AB75,1062,14 77.994 (1) (en) 5531 — Auto and home supply stores.

AB75, s. 1878 Section 1878. 77.994 (1) (fo) of the statutes is created to read:

AB75,1062,16 77.994 (1) (fo) 5731 — Radio, television, and consumer electronics stores.

AB75, s. 1879 Section 1879. 77.994 (1) (fp) of the statutes is created to read:

AB75,1062,18 77.994 (1) (fp) 5734 — Computer and computer software stores.

AB75, s. 1880 Section 1880. 77.994 (1) (fq) of the statutes is created to read:

AB75,1062,20 77.994 (1) (fq) 5735 — Record and prerecorded tape stores.

AB75, s. 1881 Section 1881. 77.994 (1) (on) of the statutes is created to read:

AB75,1062,22 77.994 (1) (on) 7215 — Coin-operated laundries and dry cleaning.

AB75, s. 1882 Section 1882. 77.994 (1) (os) of the statutes is created to read:

AB75,1062,24 77.994 (1) (os) 7832 — Motion picture theaters, except drive-in.

AB75, s. 1883 Section 1883. 77.994 (1) (ou) of the statutes is created to read:

AB75,1063,1 77.994 (1) (ou) 7841 — Video tape rental.

AB75, s. 1884 Section 1884. 77.994 (1) (p) of the statutes is renumbered 77.994 (1) (oa).

AB75, s. 1885 Section 1885. 77.994 (1) (pc) of the statutes is created to read:

AB75,1063,4 77.994 (1) (pc) 7933 — Bowling centers.

AB75, s. 1886 Section 1886. 77.994 (1) (pd) of the statutes is created to read:

AB75,1063,6 77.994 (1) (pd) 7941 — Professional sports clubs and promoters.

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

AB75,1063,11 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, s. 1888 Section 1888. 77.9941 (1) of the statutes is amended to read:

AB75,1063,16 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, s. 1889 Section 1889. 77.9951 (2) of the statutes is amended to read:

AB75,1063,23 77.9951 (2) Sections 77.51 (3r), (4) (a), (b) 1., 2., and 4., (c) 1. to 3. and (d) and (14) (a) to (f), (j) and (k), 77.52 (1b), (4), (6), (13), (14), and (18), 77.53 (1b), 77.58 (1) to (5) and (7), 77.59, 77.60, 77.61 (2), (5), (8), (9), and (12) to (14), 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, s. 1890 Section 1890. 77.9964 (2) of the statutes is amended to read:

AB75,1064,7 77.9964 (2) Except as provided in s. 77.9961 (1) (b), (d), and (e), ss. 71.738 (2m), 71.74 (1) to (3), (7), (9), and (10) to (12), 71.75 (1), (2), (6), (7), (9), and (10), 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 fees under this subchapter.

AB75, s. 1891 Section 1891. 77.9971 of the statutes is amended to read:

AB75,1064,21 77.9971 Imposition. A regional transit authority created under s. 59.58 (6) 66.1039 (2) (a) may impose a fee at a rate not to exceed $2 for each transaction in the region, as defined in s. 59.58 (6) (a) 2., authority's jurisdictional area, as described in s. 66.1039 (2) (a) 6., 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 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, s. 1892 Section 1892. Subchapter XIV of chapter 77 [precedes 77.998] of the statutes is created to read:

AB75,1064,24 CHAPTER 77

AB75,1065,2 SUBCHAPTER XIV oil company profits tax

AB75,1065,3 77.998 Definitions. In this subchapter:

AB75,1065,5 (1) "Annual gross receipts" means the gross receipts that correspond to the state's fiscal year.

AB75,1065,7 (2) "Biodiesel fuel" means biodiesel fuel, as defined in s. 168.14 (2m) (a), that is not blended with any petroleum product.

AB75,1065,8 (3) "Department" means the department of revenue.

AB75,1065,16 (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).

AB75,1065,17 (5) "Motor vehicle fuel" has the meaning given in s. 78.005 (13).