AB75: Bill Text

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.

AB75, s. 1900 Section 1900. 79.043 (6) of the statutes is created to read:

AB75,1073,10 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, s. 1901 Section 1901. 79.095 (title) of the statutes is amended to read:

AB75,1073,12 79.095 (title) State aid; computers and research property.

AB75, s. 1902 Section 1902. 79.095 (2) (a) of the statutes is amended to read:

AB75,1073,16 79.095 (2) (a) On or before May 1, the value of the property that is exempt under s. ss. 70.11 (27m), (39), and (39m) and 70.111 (27) in each taxing jurisdiction for which the municipality assesses property.

AB75, s. 1903 Section 1903. 79.095 (3) of the statutes is amended to read:

AB75,1074,4 79.095 (3) Review by department. The department shall adjust each rate reported under sub. (2) (b) to a full-value rate. The department shall review and correct the information submitted under sub. (2) (a), shall determine the full value of all of the property reported under sub. (2) (a) and of all the property under s. 70.995 (12r) and, on or before October 1, shall notify each taxing jurisdiction of the full value of the property that is exempt under s. ss. 70.11 (27m), (39), and (39m) and 70.111 (27) and that is located in the jurisdiction. The department shall adjust the full value that is reported to taxing jurisdictions under this subsection in the year after an error occurs or a value has been changed due to an appeal. All disputes between the department and municipalities about the value of the property reported under sub. (2) (a) or of the property under s. 70.995 (12r) shall be resolved by using the procedures under s. 70.995 (8).

AB75, s. 1904 Section 1904. 79.095 (4) of the statutes is amended to read:

AB75,1074,16 79.095 (4) Payment. The department shall calculate the payments due each taxing jurisdiction under this section by multiplying the full value as of the January 1 of the preceding year of the property that is exempt under s. ss. 70.11 (27m), (39), and (39m) and 70.111 (27) and that is located in the jurisdiction by the full-value gross tax rate of the jurisdiction for the preceding year. The department shall certify the amount of the payment due each taxing jurisdiction to the department of administration, which shall make the payments on or before the first Monday in May except that, beginning in 2007, the department of administration shall make the payments on or before the 4th Monday in July. For purposes of ch. 121, school districts shall treat the payments made in July under this subsection as if they had been received in the previous school year.

AB75, s. 1905 Section 1905. 79.10 (2) (a) of the statutes is amended to read:

AB75,1074,25 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, s. 1906 Section 1906. 79.10 (2) (b) of the statutes is amended to read:

AB75,1075,8 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, s. 1907 Section 1907. 79.10 (7m) (a) 1. of the statutes is amended to read:

AB75,1075,12 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, s. 1908 Section 1908. 79.10 (7m) (a) 2. of the statutes is amended to read:

AB75,1075,18 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, s. 1909 Section 1909. 79.10 (7m) (b) 1. of the statutes is amended to read:

AB75,1075,24 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, s. 1910 Section 1910. 79.10 (7m) (b) 2. of the statutes is amended to read:

AB75,1076,5 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, s. 1911 Section 1911. 79.10 (7m) (c) 1. of the statutes is amended to read:

AB75,1076,9 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, s. 1912 Section 1912. 79.10 (7m) (c) 2. of the statutes is amended to read:

AB75,1076,18 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, s. 1913 Section 1913. 79.10 (7m) (cm) 1. a. of the statutes is amended to read:

AB75,1077,2 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, s. 1914 Section 1914. 79.10 (7m) (cm) 1. b. of the statutes is amended to read:

AB75,1077,10 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, s. 1915 Section 1915. 79.10 (7m) (cm) 2. a. of the statutes is amended to read:

AB75,1077,15 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, s. 1916 Section 1916. 79.10 (7m) (cm) 2. b. of the statutes is amended to read:

AB75,1077,23 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, s. 1917 Section 1917. 79.11 (3) (c) of the statutes is created to read:

AB75,1078,3 79.11 (3) (c) Notwithstanding ss. 74.11 (2) (b) and 74.12 (2) (b), the first dollar credit shall be deducted in its entirety from the first installment. This paragraph does not apply to the payment of taxes in installments under s. 74.87.

AB75, s. 1918 Section 1918. 84.01 (13) of the statutes is amended to read:

AB75,1078,16 84.01 (13) Engineering services. The department may engage such engineering, consulting, surveying, or other specialized services as it deems advisable. Any engagement of services under this subsection is exempt from ss. 16.70 to 16.75, 16.755 to 16.82, and 16.85 to 16.89, but ss. 16.528, 16.752, 16.753, and 16.754 apply to such engagement. Any engagement involving an expenditure of $3,000 or more shall be by formal contract approved by the governor. The department shall conduct a uniform cost-benefit analysis, as defined in s. 16.70 (3g), of each proposed engagement under this subsection that involves an estimated expenditure of more than $25,000 in accordance with standards prescribed by rule of the department. The department shall review periodically, and before any renewal, the continued appropriateness of contracting pursuant to each engagement under this subsection that involves an estimated expenditure of more than $25,000.

AB75, s. 1919 Section 1919. 84.014 (5m) (ag) 2. of the statutes is amended to read:

AB75,1078,24 84.014 (5m) (ag) 2. "Zoo interchange" means all freeways, including related interchange ramps, roadways, and shoulders, and all adjacent frontage roads and collector road systems, encompassing I 94, I 894, and USH 45 in Milwaukee County within the area bordered by I 894/USH 45 at the Union Pacific railroad underpass near Burnham Street in Milwaukee County Lincoln Avenue to the south, I 94 at 76th 70th Street to the east, I 94 at 116th 124th Street to the west, and USH 45 at Center Burleigh Street to the north.

AB75, s. 1920 Section 1920. 84.06 (2) (a) of the statutes is amended to read:

AB75,1079,20 84.06 (2) (a) All such highway improvements shall be executed by contract based on bids unless the department finds that another method as provided in sub. (2m), (3), or (4) would be more feasible and advantageous. Bids shall be advertised for in the manner determined by the department. Except as provided in s. 84.075, the contract shall be awarded to the lowest competent and responsible bidder as determined by the department. If the bid of the lowest competent bidder is determined by the department to be in excess of the estimated reasonable value of the work or not in the public interest, all bids may be rejected. The department shall, so far as reasonable, follow uniform methods of advertising for bids and may prescribe and require uniform forms of bids and contracts. Except as provided in par. (b), the secretary shall enter into the contract on behalf of the state. Every such contract is exempted from ss. 16.70 to 16.75, 16.755 to 16.82, 16.87 , and 16.89, but ss. 16.528, 16.752, 16.753, and 16.754 apply to the contract. Any such contract involving an expenditure of $1,000 or more shall not be valid until approved by the governor. The secretary may require the attorney general to examine any contract and any bond submitted in connection with the contract and report on its sufficiency of form and execution. The bond required by s. 779.14 (1m) is exempt from approval by the governor and shall be subject to approval by the secretary. This subsection also applies to contracts with private contractors based on bids for maintenance under s. 84.07.

AB75, s. 1921 Section 1921. 84.06 (2m) of the statutes is created to read:

AB75,1079,25 84.06 (2m) Design-build contracts. (a) In this subsection, "design-build procurement process" means a method of contracting for a project under which the engineering, design, and construction services are provided by a single private entity or consortium that is selected as part of a single bidding process for the project.

AB75,1080,4 (b) Notwithstanding s. 84.01 (13), if the department finds under sub. (2) that it would be more feasible and advantageous, the department may utilize a design-build procurement process in entering into any highway improvement contract under sub. (2) if all of the following conditions are met:

AB75,1080,9 1. The contract is awarded through a competitive selection process that utilizes, at a minimum, contractor qualifications, quality, completion time, and cost as award criteria. To be eligible to participate in the selection process, a bidder shall have prior experience in design and construction and shall be prequalified by the department as a design consultant and as a contractor.

AB75,1080,12 2. The contract is approved by the appropriate federal authority if, in the judgment of the secretary, such approval is necessary for purposes relating to state eligibility for federal aid.

AB75,1080,15 (c) This subsection applies only with respect to highway improvement contracts entered into prior to the first day of the 25th month after the effective date of this paragraph .... [LRB inserts date].

AB75, s. 1922 Section 1922. 84.075 (1) of the statutes is amended to read:

AB75,1080,23 84.075 (1) In purchasing services under s. 84.01 (13), in awarding construction contracts under s. 84.06 and in contracting with private contractors and agencies under s. 84.07, the department shall attempt to ensure that 5% of the total amount expended in each fiscal year is paid to contractors, subcontractors and vendors which are minority businesses, as defined under s. 560.036 (1) (e) 1. In attempting to meet this goal, the department may award any contract to a minority business that submits a qualified responsible bid that is no more than 5% higher than the low bid.

AB75, s. 1923 Section 1923. 84.076 (1) (c) of the statutes is amended to read: