AB75: Bill Text

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.

AB75,1069,3 (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:

AB75,1069,5 1. Multiply the amount paid to all municipalities in 2009 from the county and municipal aid account by 0.01.

AB75,1069,7 2. Divide the amount determined in subd. 1. by the value of all property in the state, as determined under s. 70.57.

AB75,1069,9 3. Multiply the property value of the municipality, as determined under s. 70.57, by the number determined in subd. 2.

AB75,1069,15 (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 from the county and municipal aid account 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

AB75,1069,21 2. No payment reduction under par. (b) shall exceed an amount equal to 15 percent of the amount a municipality would have otherwise received from the county and municipal aid account 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, s. 1895 Section 1895. 79.035 (1) of the statutes is amended to read:

AB75,1070,2 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, s. 1896 Section 1896. 79.04 (1) (a) of the statutes is amended to read:

AB75,1071,5 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, s. 1897 Section 1897. 79.04 (2) (a) of the statutes is amended to read:

AB75,1072,18 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, s. 1898 Section 1898. 79.043 (4) of the statutes is amended to read:

AB75,1072,23 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, s. 1899 Section 1899. 79.043 (5) of the statutes is amended to read:

AB75,1073,5 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.