Amendment AU7 AA26-ASA1-AB1

AB1-ASA1-AA26,29,10 77.76 (2) Judicial and administrative review of departmental determinations shall be as provided in subch. III for state sales and use taxes, and no county, transit authority, or special district may intervene in any matter related to the levy, enforcement, and collection of the taxes under this subchapter.

AB1-ASA1-AA26,34r Section 34r. 77.76 (3r) of the statutes is created to read:

AB1-ASA1-AA26,30,4 77.76 (3r) From the appropriation under s. 20.835 (4) (gc), the department of revenue shall distribute 98.5 percent of the taxes reported for each transit authority that has imposed taxes under this subchapter, minus the transit authority portion of the retailers' discount, to the transit authority no later than the end of the 3rd month following the end of the calendar quarter in which such amounts were reported. At the time of distribution, the department of revenue shall indicate the taxes reported by each taxpayer. In this subsection, the “transit authority portion of the retailers' discount" is the amount determined by multiplying the total retailers' discount by a fraction the numerator of which is the gross transit authority sales and use taxes payable and the denominator of which is the sum of the gross state and transit authority sales and use taxes payable. The transit authority taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments of the transit authority taxes previously distributed. Interest paid on refunds of transit authority sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (gc) at the rate paid by this state under s. 77.60 (1) (a). Any transit authority receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).

AB1-ASA1-AA26,34s Section 34s. 77.76 (4) of the statutes is amended to read:

AB1-ASA1-AA26,30,11 77.76 (4) There shall be retained by the state 1.5 percent of the taxes collected for taxes imposed by special districts under ss. 77.705 and 77.706 and transit authorities under s. 77.708 and 1.75 percent of the taxes collected for taxes imposed by counties under s. 77.70 to cover costs incurred by the state in administering, enforcing, and collecting the tax. All interest and penalties collected shall be deposited and retained by this state in the general fund.

AB1-ASA1-AA26,34t Section 34t. 77.77 (1) of the statutes is amended to read:

AB1-ASA1-AA26,30,21 77.77 (1) (a) 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 subject to the taxes under this subchapter, and the incremental amount of tax caused by a rate increase applicable to those services, leases, rentals, or licenses is due, beginning with the first billing period starting on or after the effective date of the county ordinance, special district resolution, transit authority resolution, or rate increase, 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.

AB1-ASA1-AA26,31,5 (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.

AB1-ASA1-AA26,34u Section 34u. 77.77 (3) of the statutes is amended to read:

AB1-ASA1-AA26,31,16 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.

AB1-ASA1-AA26,34v Section 34v. 77.78 of the statutes is amended to read:

AB1-ASA1-AA26,31,24 77.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility 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.”.

AB1-ASA1-AA26,32,1 14. Page 30, line 17: after that line insert:

AB1-ASA1-AA26,32,2 “ Section 36e. 85.064 (1) (b) of the statutes is amended to read:

AB1-ASA1-AA26,32,5 85.064 (1) (b) “Political subdivision" means any city, village, town, county, or transit commission organized under s. 59.58 (2) or 66.1021 or recognized under s. 66.0301, or transit authority created under s. 66.1039 within this state.”.

AB1-ASA1-AA26,32,6 15. Page 31, line 12: after that line insert:

AB1-ASA1-AA26,32,7 “ Section 36s. 111.70 (1) (j) of the statutes is repealed and recreated to read:

AB1-ASA1-AA26,32,14 111.70 (1) (j) “Municipal employer" means any city, county, village, town, metropolitan sewerage district, school district, long-term care district, transit authority under s. 66.1039, local cultural arts district created under subch. V of ch. 229, or any other political subdivision of the state, or instrumentality of one or more political subdivisions of the state, that engages the services of an employee and includes any person acting on behalf of a municipal employer within the scope of the person's authority, express or implied.”.

AB1-ASA1-AA26,32,15 16. Page 37, line 13: delete lines 13 to 16.

AB1-ASA1-AA26,32,17 17. Page 38, line 20: delete the material beginning with that line and ending with page 40, line 14, and substitute:

AB1-ASA1-AA26,32,18 “ Section 56c. 281.36 (3r) (bm) of the statutes is created to read:

AB1-ASA1-AA26,33,3 281.36 (3r) (bm) Notwithstanding par. (b), for mitigation of a discharge into a wetland located in an electronics and information technology manufacturing zone designated under s. 238.396 (1m), participation in the in lieu fee subprogram under par. (a) 2. shall be the preferred type of mitigation. For mitigation under this paragraph, the department shall identify and consider mitigation that could be conducted within the same watershed as the wetlands impacted by the discharge and as near as possible to the wetlands impacted by the discharge and may locate mitigation outside the watershed only if the department determines that local mitigation is not possible.”.

AB1-ASA1-AA26,33,4 18. Page 40, line 14: after that line insert:

AB1-ASA1-AA26,33,5 “ Section 59m. 345.05 (1) (ag) of the statutes is created to read:

AB1-ASA1-AA26,33,6 345.05 (1) (ag) “Authority" means a transit authority created under s. 66.1039.

AB1-ASA1-AA26,59n Section 59n. 345.05 (2) of the statutes is amended to read:

AB1-ASA1-AA26,33,16 345.05 (2) A person suffering any damage proximately resulting from the negligent operation of a motor vehicle owned and operated by a municipality or authority, which damage was occasioned by the operation of the motor vehicle in the course of its business, may file a claim for damages against the municipality or authority concerned and the governing body of the municipality , or the board of directors of the authority, may allow, compromise, settle and pay the claim. In this subsection, a motor vehicle is deemed owned and operated by a municipality or authority if the vehicle is either being rented or leased, or is being purchased under a contract whereby the municipality or authority will acquire title.

AB1-ASA1-AA26,59o Section 59o. 611.11 (4) (a) of the statutes is amended to read:

AB1-ASA1-AA26,33,19 611.11 (4) (a) In this subsection, “municipality" has the meaning given in s. 345.05 (1) (c), but also includes any transit authority created under s. 66.1039.”.

AB1-ASA1-AA26,33,20 19. Page 41, line 16: after that line insert:

AB1-ASA1-AA26,34,2 “(2e) All agencies of the state preparing a recommendation or report relating to a major action in an electronics and information technology manufacturing zone designated under section 238.396 (1m) of the statutes shall include a statement on the environmental impact of the action as provided in section 1.11 (2) of the statutes.”.

AB1-ASA1-AA26,34,3 (End)