AB75: Bill Text

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).

AB75,1065,19 (6) "Related party" means a person whose relationship with the supplier is described under section 267 (b) of the Internal Revenue Code.

AB75,1065,20 (7) "Supplier" has the meaning given in s. 78.005 (14).

AB75,1065,21 (8) "Terminal operator" has the meaning given in s. 78.005 (16).

AB75,1066,2 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:

AB75,1066,3 (a) For the first $15,000,000 of the supplier's annual gross receipts, 0.0 percent.

AB75,1066,5 (b) For that portion of the supplier's annual gross receipts that exceeds $15,000,000, but not $75,000,000, 0.5 percent.

AB75,1066,7 (c) For that portion of the supplier's annual gross receipts that exceeds $75,000,000, but not $120,000,000, 1.5 percent.

AB75,1066,9 (d) For that portion of the supplier's annual gross receipts that exceeds $120,000,000, 3 percent.

AB75,1066,15 (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.

AB75,1066,18 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.

AB75,1066,20 (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.

AB75,1067,4 (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.

AB75,1067,16 (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.

AB75,1067,19 (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.

AB75,1068,2 (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.

AB75,1068,8 (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.

AB75,1068,10 (8) The department shall deposit all revenue collected under this subchapter into the transportation fund.

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

AB75,1068,15 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 $846,156,200.

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

AB75,1068,19 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:

AB75,1068,21 1. Multiply the amount paid to all counties in 2009 from the county and municipal aid account by 0.01.

AB75,1068,23 2. Divide the amount determined in subd. 1. by the value of all property in the state, as determined under s. 70.57.

AB75,1068,25 3. Multiply the property value of the county, as determined under s. 70.57, by the number determined in subd. 2.