77.895 History
History: 2007 a. 20.
77.90
77.90
Right to hearing. An applicant under
s. 77.82 or an owner of managed forest land who is adversely affected by a decision of the department under this subchapter is entitled to a contested case hearing under
ch. 227.
77.90 History
History: 1985 a. 29;
2009 a. 365.
77.905
77.905
Procedure in forfeiture actions. The procedure in
ss. 23.50 to
23.85 applies to actions to recover forfeitures brought under this subchapter.
77.905 History
History: 1989 a. 79.
77.91
77.91
Miscellaneous provisions. 77.91(1)
(1)
Stumpage values. Each year the department shall establish reasonable stumpage values for the merchantable timber grown in the municipalities in which managed forest land is located. If the department finds that stumpage values vary in different parts of the state, it may establish different zones and specify the stumpage value for each zone. The stumpage value shall take effect on November 1 of each year. Notwithstanding
s. 227.11, the department may not promulgate or have in effect rules that established stumpage values.
77.91(2)
(2) Publication of information. 77.91(2)(a)(a) The department, with the cooperation of the University of Wisconsin-Extension, shall publish and distribute information describing the managed forest land program, including the applicable taxes and penalties and the forestry and resource management practices that are acceptable as part of a management plan.
77.91(2)(b)
(b) The department shall prepare, update annually and, by March 31 of each year, offer for sale to the public information describing the location of managed forest land designated as open under
s. 77.83.
77.91(3)
(3) Study. The department and the University of Wisconsin-Extension shall study and evaluate the first 5 years of the operation of the managed forest land program to determine whether it has achieved the purposes specified under
s. 77.80 and shall, before January 1, 1992, submit a report of their findings and recommendations to the chief clerk of each house of the legislature, for distribution to the appropriate standing committees under
s. 13.172 (3). This subsection applies from July 1, 1989 to December 31, 1991.
77.91(3m)
(3m) Report to legislature. Beginning with calendar year 1992, the department shall calculate for each calendar year whether the amount of land exempt from penalty or tax under
s. 77.10 (2) (c) or
77.88 (8) that is withdrawn during that calendar year under
s. 77.10 or
77.88 exceeds 1% of the total amount of land that is subject to contracts under
subch. I or subject to orders under this subchapter on December 31 of that calendar year. If the amount of withdrawn or classified land that is so exempt exceeds 1%, the department shall make a report of its calculations to the governor and the chief clerk of each house of the legislature for distribution to the appropriate standing committees under
s. 13.172 (3).
77.91(4)
(4) Expenses. Except as provided in
sub. (5), the department's expenses for the administration of this subchapter shall be paid from the appropriation under
s. 20.370 (1) (mv).
77.91(5)
(5) Recording. Each register of deeds who receives notice of an order under this subchapter shall record the action as provided under
s. 59.43 (1). The department shall pay the register of deeds the fee specified under
s. 59.43 (2) (ag) 1. from the appropriation under
s. 20.370 (1) (cr). If the amount in the appropriation under
s. 20.370 (1) (cr) in any fiscal year is insufficient to pay the full amount required under this subsection in that fiscal year, the department shall pay the balance from the appropriation under
s. 20.370 (1) (mv).
77.91(6)(a)(a) The signature of an official or an employee of the department may be stamped, printed or otherwise reproduced on an order under this subchapter after the official or employee adopts the stamped, printed or otherwise reproduced signature as his or her facsimile signature.
77.91(6)(b)
(b) The signature or the facsimile signature under
par. (a) of an official or an employee of the department meets the requirements under
s. 706.05 (2) (a).
ECONOMIC DEVELOPMENT SURCHARGE
77.92
77.92
Definitions. In this subchapter:
77.92(1m)
(1m) "File" means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.
77.92(3)
(3) "Gross tax liability" means a corporation's tax liability under
ch. 71, without regard to any tax credit.
77.92 History
History: 1989 a. 335;
1991 a. 39,
269;
1993 a. 16,
112,
490;
1995 a. 27,
209;
1997 a. 27;
1999 a. 9;
2001 a. 16;
2003 a. 99,
135,
255,
326;
2005 a. 74,
361,
479,
483;
2007 a. 20,
96;
2009 a. 2,
28,
265,
269,
295,
332;
2011 a. 32,
212;
2011 a. 260 s.
80;
2013 a. 20.
77.93
77.93
Applicability. For the privilege of doing business in this state, there is imposed an economic development surcharge on the following entities:
77.93(1)
(1) All corporations required to file a return under
subch. IV or
V of ch. 71 that have at least $4,000,000 in gross receipts from all activities for the taxable year except corporations that are exempt from taxation under
s. 71.26 (1) and that have no unrelated business income reportable under
s. 71.24 (1m). The surcharge is imposed on the tax-option corporation, not on its shareholders, except that if a tax-option corporation's surcharge is delinquent, its shareholders are jointly and severally liable for it.
77.93(4)
(4) All insurers that are required to file a return under
subch. VII of ch. 71 and that have at least $4,000,000 in gross receipts from all activities for the taxable year.
77.93 Cross-reference
Cross-reference: See also s.
Tax 2.32, Wis. adm. code.
77.93 Annotation
This section does not violate the constitutional guaranty of equal protection. Love, Voss & Murray v. DOR,
195 Wis. 2d 189,
536 N.W.2d 189 (Ct. App. 1995),
94-2185.
77.935
77.935
Single-owner entities. A single-owner entity that is disregarded as a separate entity under
ch. 71 is disregarded as a separate entity under this subchapter. The owner of that entity shall include the information from the entity on the owner's return under this subchapter.
77.935 History
History: 1997 a. 27.
77.94
77.94
Surcharge determination. 77.94(1)
(1) Except as provided in
sub. (2), the surcharge imposed under
s. 77.93 is an amount equal to the amount calculated by multiplying gross tax liability for the taxable year of the corporation by 3%, or in the case of a tax-option corporation an amount equal to the amount calculated by multiplying net income under
s. 71.34 by 0.2%, up to a maximum of $9,800, or $25, whichever is greater.
77.94(2)(a)1.
1. "Begins to do business" includes but is not limited to a change in corporate form and the occurrence of any event that creates a short taxable year for purposes of the taxes under
ch. 71.
77.94(2)(a)2.
2. "Ceases to do business" includes but is not limited to a change in corporate form and the occurrence of any event that creates a short taxable year for purposes of the taxes under
ch. 71.
77.94(2)(b)
(b) If an entity begins to do business in this state after the beginning of its taxable year or ceases to do business in this state before the end of its taxable year, subject to the maximum and minimum surcharge, the surcharge imposed on it under
s. 77.93 is calculated as follows:
77.94(2)(b)1.
1. Multiply its gross tax liability for the taxable year by a fraction the numerator of which is 365 and, if the entity begins to do business in this state after the beginning of its taxable year, the denominator of which is the number of days from the day that it begins to do business in this state until the end of its taxable year and, if the entity ceases to do business in this state before the end of its taxable year, the denominator of which is the number of days from the beginning of its taxable year until the day that it ceases to do business in this state and, if the entity both begins to do business in this state after the beginning of its taxable year and ceases to do business in this state before the end of its taxable year, the denominator of which is the number of days from the day that it begins to do business in this state to the day that it ceases to do business in this state.
77.94(2)(b)2.
2. Determine the surcharge that would be imposed under
sub. (1) on the amount calculated under
subd. 1.
77.94 Cross-reference
Cross-reference: See also s.
Tax 2.32, Wis. adm. code.
77.96
77.96
Administration. 77.96(1)(1) An entity's taxable year for the surcharge under this subchapter is the same as the entity's taxable year for the taxes under
ch. 71.
77.96(2)
(2) The surcharge under this subchapter is due on the date on which the entity's return under
ch. 71 is due without regard to any extension.
77.96(3)
(3) The department of revenue shall levy, enforce and collect the surcharge under this subchapter.
77.96(4)
(4) Sections 71.74 (1) to
(3),
(6),
(7) and
(9) to
(15),
71.75 (1),
(2),
(4),
(5) and
(6) to
(10),
71.76,
71.77,
71.78 (1) to
(8),
71.80 (1) (a) to
(d),
(3),
(3m),
(6),
(8) to
(12),
(14) and
(18),
71.87,
71.88,
71.89,
71.90,
71.91 and
71.93, as they apply to the taxes under
ch. 71, apply to the surcharge under this subchapter.
77.96(5)
(5) Each person subject to a surcharge under
s. 77.93 shall, on or before the due date, including extensions, for filing under
ch. 71, file an accurate statement of its gross tax liability. Payments made after the due date under
sub. (2) and on or before the due date under this subsection are not delinquent but are subject to interest at the rate of 12% per year.
77.96(5m)
(5m) Persons who owe amounts under this subchapter shall mail or deliver those amounts to the department of revenue or, if that department prescribes another method of submitting or another destination, those persons shall use that other method or submit those amounts to that other destination.
77.96(6)
(6) The department of revenue shall refer to the surcharge under this subchapter as the economic development surcharge.
77.97
77.97
Use of revenue. The department of revenue shall deposit the surcharge, interest and penalties collected under this subchapter in the economic development fund under
s. 25.49.
LOCAL FOOD AND BEVERAGE TAX
77.98(1)(1) A local exposition district under
subch. II of ch. 229 may impose a tax on the retail sale, except sales for resale, within the district's jurisdiction under
s. 229.43 of all of the following:
77.98(1)(a)
(a) Alcoholic beverages, as defined in
s. 77.51 (1b), if the alcoholic beverages are for consumption on the seller's premises.
77.98(3)
(3) For purposes of
sub. (1) (a), "premises" shall be broadly construed and shall include the lobby, aisles, and auditorium of a theater or the seating, aisles, and parking area of an arena, a rink, or a stadium, or the parking area of a drive-in or an outdoor theater. The premises of a caterer with respect to catered meals or beverages shall be the place where served.
77.98 History
History: 1993 a. 263;
2009 a. 2,
330.
77.981
77.981
Rate. The tax under
s. 77.98 is imposed on the sale of taxable products at the rate of 0.25% of the sales price, except that the district, by a vote of a majority of the authorized members of its board of directors, may impose the tax at the rate of 0.5% of the sales price. A majority of the authorized members of the district's board may vote that, if the balance in a special debt service reserve fund of the district is less than the requirement under
s. 229.50 (5), the tax rate under this subchapter is 0.5%. The 0.5% rate shall be effective on the next January 1, April 1, July 1 or October 1, and this tax is irrepealable if any bonds issued by the district and secured by the special debt service reserve fund are outstanding.
77.981 History
History: 1993 a. 263;
2009 a. 2.
77.9815
77.9815
Exemption. Any retailer whose liability for the tax under this subchapter would be less than $5 for a year is exempt from that tax for that year.
77.9815 History
History: 1997 a. 27.
77.982(1)(1) The department of revenue shall administer the tax under this subchapter and may take any action, conduct any proceeding and impose interest and penalties.
77.982(2)
(2) Sections 77.51 (1f),
(3pf),
(9p),
(12m),
(14),
(14g),
(15a), and
(15b),
77.52 (1b),
(3),
(5),
(13),
(14), and
(18) to
(23),
77.54 (51) and
(52),
77.58 (1) to
(5),
(6m), and
(7),
77.522,
77.585,
77.59,
77.60,
77.61 (2),
(3m),
(5),
(6),
(8),
(9),
(12) to
(15), and
(19m), and
77.62, as they apply to the taxes under
subch. III, apply to the tax under this subchapter.
Section 77.73, as it applies to the taxes under
subch. V, applies to the tax under this subchapter.
77.982(3)
(3) From the appropriation under
s. 20.835 (4) (gg), the department of revenue shall distribute 97.45% of the taxes collected under this subchapter for each district to that district and shall indicate to the district the taxes reported by each taxpayer in that district, no later than the end of the month following the end of the calendar quarter in which the amounts were collected. The taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments. Interest paid on refunds of the tax under this subchapter shall be paid from the appropriation under
s. 20.835 (4) (gg) at the rate under
s. 77.60 (1) (a). Those taxes may be used only for the district's debt service on its bond obligations. Any district that receives a report along with a payment under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under
s. 77.61 (5) and
(6).
77.982(4)
(4) Persons who are subject to the tax under this subchapter shall register with the department of revenue. Any person who is required to register; including any person authorized to act on behalf of a corporation, partnership or other person who is required to register; who fails to do so is guilty of a misdemeanor.
77.983
77.983
Discontinuation. Retailers and the department of revenue may not collect taxes under this subchapter for any district after the calendar quarter during which all bonds issued by the district under
subch. II of ch. 229 during the first 60 months after April 26, 1994, and any debt issued to fund or refund those bonds, are retired or for more than 2 years if bonds have not been issued during that time, except that the department may collect from retailers taxes that accrued before that calendar quarter, or before the end of that 2-year period, and interest and penalties that relate to those taxes. If taxes are collected and no bonds are issued, the district may use the revenue for any lawful purpose.
77.983 History
History: 1993 a. 263.
LOCAL RENTAL CAR TAX
77.99
77.99
Imposition. A local exposition district under
subch. II of ch. 229 may impose a tax at the rate of 3% of the sales price on the rental, but not for rerental and not for rental as a service or repair replacement vehicle, within the district's jurisdiction under
s. 229.43, 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). If the state makes a payment under
s. 229.50 (7) to a district's special debt service reserve fund, a majority of the district's authorized board of directors may vote to increase the tax rate under this subchapter to 4%. A resolution to adopt the taxes imposed under this section, or an increase in the tax rate, shall be effective on the first January 1, April 1, July 1, or October 1 following the adoption of the resolution or tax increase.
77.99 History
History: 1993 a. 263;
2009 a. 2.
77.991(1)(1) The department of revenue shall administer the tax under this subchapter and may take any action, conduct any proceeding and impose interest and penalties.
77.991(2)
(2) Sections 77.51 (12m),
(14),
(14g),
(15a), and
(15b),
77.52 (1b),
(3),
(5),
(13),
(14),
(18), and
(19),
77.58 (1) to
(5),
(6m), and
(7),
77.522,
77.585,
77.59,
77.60,
77.61 (2),
(3m),
(5),
(6),
(8),
(9),
(12) to
(15), and
(19m), and
77.62, as they apply to the taxes under
subch. III, apply to the tax under this subchapter.
Section 77.73, as it applies to the taxes under
subch. V, applies to the tax under this subchapter. The renter shall collect the tax under this subchapter from the person to whom the passenger car is rented.
77.991(3)
(3) From the appropriation under
s. 20.835 (4) (gg), the department of revenue shall distribute 97.45% of the taxes collected under this subchapter for each district to that district and shall indicate to the district the taxes reported by each taxpayer in that district, no later than the end of the month following the end of the calendar quarter in which the amounts were collected. The taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments. Interest paid on refunds of the tax under this subchapter shall be paid from the appropriation under
s. 20.835 (4) (gg) at the rate under
s. 77.60 (1) (a). Those taxes may be used only for the district's debt service on its bond obligations. Any district that receives a report along with a payment under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under
s. 77.61 (5).