Amendment ASA1-AB40

AB40-ASA1,882,2 (b) The sales price from services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property and property, items, and goods specified under s. 77.52 (1) (b), (c), and (d), is not subject to the taxes under this subchapter, and a decrease in the tax rate imposed under this subchapter on those services first applies, beginning with bills rendered on or after the effective date of the repeal or sunset of a county ordinance, or special district resolution, or transit authority resolution imposing the tax or other rate decrease, regardless of whether the service is furnished or the property, item, or good is leased, rented, or licensed to the customer before or after that date.

AB40-ASA1, s. 2183q Section 2183q. 77.77 (3) of the statutes is amended to read:

AB40-ASA1,882,13 77.77 (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.

AB40-ASA1, s. 2183r Section 2183r. 77.78 of the statutes is amended to read:

AB40-ASA1,882,21 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.

AB40-ASA1, s. 2184 Section 2184. Subchapter VII (title) of chapter 77 [precedes 77.92] of the statutes is amended to read:

AB40-ASA1,882,24 Chapter 77

AB40-ASA1,883,2 Subchapter VII Recycling Economic development surcharge

AB40-ASA1, s. 2184n Section 2184n. 77.92 (4) of the statutes is amended to read:

AB40-ASA1,883,19 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), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5n), (5r), (5rm), 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.

AB40-ASA1, s. 2185 Section 2185. 77.93 (intro.) of the statutes is amended to read:

AB40-ASA1,883,23 77.93 Applicability. (intro.) For the privilege of doing business in this state, there is imposed a recycling an economic development surcharge on the following entities:

AB40-ASA1, s. 2186 Section 2186. 77.96 (6) of the statutes is amended to read:

AB40-ASA1,884,2 77.96 (6) The department of revenue shall refer to the surcharge under this subchapter as the recycling economic development surcharge.

AB40-ASA1, s. 2187 Section 2187. 77.97 of the statutes is amended to read:

AB40-ASA1,884,6 77.97 Use of revenue. The department of revenue shall deposit the surcharge, interest and penalties collected under this subchapter in the recycling and renewable energy economic development fund under s. 25.49.

AB40-ASA1, s. 2187d Section 2187d. Subchapter XIII (title) of chapter 77 [precedes 77.997] of the statutes is repealed.

AB40-ASA1, s. 2187f Section 2187f. 77.9971 of the statutes is repealed.

AB40-ASA1, s. 2187h Section 2187h. 77.9972 of the statutes is repealed.

AB40-ASA1, s. 2187j Section 2187j. 77.9973 of the statutes is renumbered 77.9973 (1).

AB40-ASA1, s. 2187L Section 2187L. 77.9973 of the statutes, as affected by 2011 Wisconsin Act ... (this act), is repealed.

AB40-ASA1, s. 2187n Section 2187n. 77.9973 (2) of the statutes is created to read:

AB40-ASA1,884,19 77.9973 (2) Retailers and the department of revenue may not collect fees under this subchapter for the southeastern regional transit authority after the effective date of this subsection .... [LRB inserts date], except that the department of revenue may collect from retailers fees that accrued before the effective date of this subsection .... [LRB inserts date], and fees, interest, and penalties that relate to those taxes.

AB40-ASA1, s. 2187p Section 2187p. 79.01 (2) of the statutes is repealed.

AB40-ASA1, s. 2188 Section 2188. 79.01 (2d) of the statutes is amended to read:

AB40-ASA1,885,2 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 The total amount to be distributed each year in 2011 to counties and municipalities from the county and municipal aid account is $824,825,715 and the total amount to be distributed to counties and municipalities in 2012, and in each year thereafter, from the county and municipal aid account is $748,075,715.

AB40-ASA1, s. 2188d Section 2188d. 79.01 (2m) of the statutes is amended to read:

AB40-ASA1,885,7 79.01 (2m) There is established an account in the general fund entitled the "Public Utility Distribution Account," referred to in this chapter as the "public utility account." There shall be appropriated to the public utility account the sums specified in s. 79.04 (5), (6), and (7).

AB40-ASA1, s. 2188e Section 2188e. 79.01 (4) of the statutes is repealed.

AB40-ASA1, s. 2188f Section 2188f. 79.015 of the statutes is amended to read:

AB40-ASA1,885,13 79.015 Statement of estimated payments. The department of revenue, on or before September 15 of each year, shall provide to each municipality and county a statement of estimated payments to be made in the next calendar year to the municipality or county under ss. 79.03, 79.035, 79.04, and 79.05, 79.058, and 79.06.

AB40-ASA1, s. 2188g Section 2188g. 79.02 (2) (b) of the statutes is amended to read:

AB40-ASA1,885,18 79.02 (2) (b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall equal 15% of the municipality's or county's estimated payments under ss. 79.03, 79.035, and 79.04, 79.058, and 79.06 and 100% of the municipality's estimated payments under s. 79.05.

AB40-ASA1, s. 2188h Section 2188h. 79.02 (3) (a) of the statutes is amended to read:

AB40-ASA1,885,23 79.02 (3) (a) Subject to s. 59.605 (4), payments to each municipality and county in November shall equal that municipality's or county's entitlement under ss. 79.03, 79.035, 79.04, and 79.05, 79.058, and 79.06 for the current year, minus the amount distributed to the municipality or county in July.

AB40-ASA1, s. 2188i Section 2188i. 79.02 (3) (b) of the statutes is repealed.

AB40-ASA1, s. 2188j Section 2188j. 79.02 (3) (c) of the statutes is repealed.

AB40-ASA1, s. 2188k Section 2188k. 79.02 (3) (d) of the statutes is repealed.

AB40-ASA1, s. 2189 Section 2189. 79.02 (3) (e) of the statutes is amended to read:

AB40-ASA1,886,8 79.02 (3) (e) For the distribution in 2004 and subsequent years, the total amount of the November payments to each county and municipality under s. 79.035 shall be reduced by an amount equal to the amount of supplements paid from the appropriation accounts under s. 20.435 (4) (b) and (gm) that the county or municipality received for the fiscal year in which a payment is made under this section, as determined under s. 49.45 (51).

AB40-ASA1, s. 2188L Section 2188L. 79.02 (4) of the statutes is repealed.

AB40-ASA1, s. 2190d Section 2190d. 79.03 of the statutes is repealed.

AB40-ASA1, s. 2191b Section 2191b. 79.035 (1) of the statutes is amended to read:

AB40-ASA1,886,16 79.035 (1) In 2004 and subsequent years, except as provided under s. 79.02 (4), each 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 accounts under s. 20.835 (1) (q) and (r) in an amount determined under sub. (2) this section.

AB40-ASA1, s. 2191c Section 2191c. 79.035 (1) of the statutes, as affected by 2011 Wisconsin Act .... (this act), is repealed and recreated to read:

AB40-ASA1,886,21 79.035 (1) Each county and municipality shall receive a payment from the county and municipal aid account and from the appropriation account under s. 20.835 (1) (r) in an amount determined under this section.

AB40-ASA1, s. 2191d Section 2191d. 79.035 (2) of the statutes is repealed.

AB40-ASA1, s. 2191g Section 2191g. 79.035 (4) of the statutes is created to read:

AB40-ASA1,887,2 79.035 (4) (a) For the distribution in 2012, the total amount of the payments to all municipalities under this section shall be reduced by $47,663,400 and the total amount of the payments to all counties under this section shall be reduced by $29,086,600.

AB40-ASA1,887,9 (b) 1. To calculate the reduction under this subsection for each municipality, the department of revenue shall first divide $47,663,400 by the total population of all municipalities. The department shall then adjust the result of the calculation to establish a per capita amount applied to all municipalities so that the reduction for each municipality is no more than the maximum allowable reduction under this subsection for that municipality and so that the total reductions to county and municipal aid payments for municipalities under this subsection is $47,663,400.

AB40-ASA1,887,16 2. To calculate the reduction under this subsection for each county, the department of revenue shall first divide $29,086,600 by the total population of all counties. The department shall then adjust the result of the calculation to establish a per capita amount applied to all counties so that the reduction for each county is no more than the maximum allowable reduction under this subsection for that county and so that the total reductions to county and municipal aid payments for counties under this subsection is $29,086,600.

AB40-ASA1,887,20 (c) 1. The reduction for a municipality that has a population of less than 2,500 is the amount calculated by multiplying the amount determined under par. (b) 1. by the municipality's population, multiplied by the quotient of the municipality's population divided by 2,500.

AB40-ASA1,887,25 2. Except as provided under par. (h), the reduction determined under this paragraph may not exceed the lesser of an amount equal to 15 percent of the municipality's payment under this section in 2011, prior to any reduction under s. 79.02 (3) (e), or 10 cents for each $1,000 of the municipality's equalized value, as determined under s. 70.57.

AB40-ASA1,888,4 (d) 1. The reduction for a municipality that has a population of at least 2,500, but no greater than 10,000, is the amount equal to 10 cents for each $1,000 of the municipality's equalized value, as determined under s. 70.57, plus the amount determined as follows:

AB40-ASA1,888,6 a. Multiply the amount determined under par. (b) 1. by the municipality's population.

AB40-ASA1,888,7 b. Subtract 2,500 from the municipality's population.

AB40-ASA1,888,8 c. Divide the number determined under subd. 1. b. by 7,500.

AB40-ASA1,888,10 d. Multiply the number determined under subd. 1. a. by the number determined under subd. 1. c.

AB40-ASA1,888,15 2. Except as provided in par. (h), the reduction determined under this paragraph may not exceed the lesser of an amount equal to 15 percent of the municipality's payment under this section in 2011, prior to any reduction under s. 79.02 (3) (e), or 15 cents for each $1,000 of the municipality's equalized value, as determined under s. 70.57.

AB40-ASA1,888,19 (e) 1. The reduction for a municipality that has a population greater than 10,000, but no greater than 50,000, is the amount equal to 15 cents for each $1,000 of the municipality's equalized value, as determined under s. 70.57, plus the amount determined as follows:

AB40-ASA1,888,21 a. Multiply the amount determined under par. (b) 1. by the municipality's population.

AB40-ASA1,888,22 b. Subtract 10,000 from the municipality's population.

AB40-ASA1,888,23 c. Divide the number determined under subd. 1. b. by 40,000.

AB40-ASA1,888,25 d. Multiply the number determined under subd. 1. a. by the number determined under subd. 1. c.

AB40-ASA1,889,5 2. Except as provided in par. (h), the reduction determined under this paragraph may not exceed the lesser of an amount equal to 15 percent of the municipality's payment under this section in 2011, prior to any reduction under s. 79.02 (3) (e), or 25 cents for each $1,000 of the municipality's equalized value, as determined under s. 70.57.

AB40-ASA1,889,9 (f) 1. The reduction for a municipality that has a population greater than 50,000, but no greater than 110,000, is the amount equal to 25 cents for each $1,000 of the municipality's equalized value, as determined under s. 70.57, plus the amount determined as follows:

AB40-ASA1,889,11 a. Multiply the amount determined under par. (b) 1. by the municipality's population.

AB40-ASA1,889,12 b. Subtract 50,000 from the municipality's population.

AB40-ASA1,889,13 c. Divide the number determined under subd. 1. b. by 60,000.

AB40-ASA1,889,15 d. Multiply the number determined under subd. 1. a. by the number determined under subd. 1. c.

AB40-ASA1,889,20 2. Except as provided in par. (h), the reduction determined under this paragraph may not exceed the lesser of an amount equal to 15 percent of the municipality's payment under this section in 2011, prior to any reduction under s. 79.02 (3) (e), or 30 cents for each $1,000 of the municipality's equalized value, as determined under s. 70.57.

AB40-ASA1,890,3 (g) The reduction for a municipality that has a population greater than 110,000 is an amount equal to 30 cents for each $1,000 of the municipality's equalized value, as determined under s. 70.57, plus an amount equal to the municipality's population multiplied by the amount determined under par. (b) 1., except that the reduction determined under this paragraph may not exceed the lesser of an amount equal to 25 percent of the municipality's payment under this section in 2011, prior to any reduction under s. 79.02 (3) (e), or 35 cents for each $1,000 in equalized value, as determined under s. 70.57.

AB40-ASA1,890,8 (h) The reduction determined under par. (c), (d), (e), or (f) for a town or village may not exceed the lesser of an amount equal to 25 percent of the town's or village's payment under this section in 2011, prior to any reduction under s. 79.02 (3) (e), or the amount determined under par. (c) 2., (d) 2., (e) 2., or (f) 2. based on equalized value.

AB40-ASA1,890,14 (i) The reduction for a county is the amount determined under par. (b) 2. multiplied by the county's population, except that the reduction determined under this paragraph may not exceed the lesser of an amount equal to 25 percent of the county's payment under this section in 2011, prior to any reduction under s. 79.02 (3) (e), or 15 cents for each $1,000 of the county's equalized value, as determined under s. 70.57.

AB40-ASA1, s. 2191k Section 2191k. 79.035 (5) of the statutes is created to read:

AB40-ASA1,890,18 79.035 (5) For the distribution in 2013 and subsequent years, each county and municipality shall receive a payment under this section that is equal to the amount of the payment determined for the county or municipality under this section for 2012.

AB40-ASA1, s. 2191L Section 2191L. 79.04 (1) (a) of the statutes is amended to read:

AB40-ASA1,891,21 79.04 (1) (a) An amount from the shared revenue public utility 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 public utility 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, 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.

AB40-ASA1, s. 2191n Section 2191n. 79.04 (2) (a) of the statutes is amended to read:

AB40-ASA1,893,9 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 public utility 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 public utility 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, 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.

AB40-ASA1, s. 2192 Section 2192. 79.04 (7) (a) of the statutes is amended to read:

AB40-ASA1,893,21 79.04 (7) (a) Beginning with payments in 2005, if a production plant, as described in sub. (6) (a), other than a nuclear-powered production plant, is built on the site of, or on a site adjacent to, an existing or decommissioned production plant; or is built on a site purchased by a public utility before January 1, 1980, that was identified in an advance plan as a proposed site for a production plant; or is built on, or on a site adjacent to, brownfields, as defined in s. 238.13 (1) (a) or s. 560.13 (1) (a), 2009 stats., after December 31, 2003, and has a name-plate capacity of at least one megawatt, each municipality and county in which such a production plant is located shall receive annually from the public utility account a payment in an amount that is equal to the number of megawatts that represents the production plant's name-plate capacity, multiplied by $600.

AB40-ASA1, s. 2192c Section 2192c. 79.043 (1) of the statutes is repealed.

AB40-ASA1, s. 2192g Section 2192g. 79.043 (2) of the statutes is repealed.

AB40-ASA1, s. 2192n Section 2192n. 79.043 (3) of the statutes is repealed.

AB40-ASA1, s. 2192r Section 2192r. 79.043 (4) of the statutes is repealed.

AB40-ASA1, s. 2192w Section 2192w. 79.043 (5) of the statutes is repealed.

AB40-ASA1, s. 2193d Section 2193d. 79.043 (6) of the statutes is renumbered 79.035 (3) and amended to read:

AB40-ASA1,894,7 79.035 (3) 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), 2009 stats., in 2010.