AB1003: Bill Text

AB1003,8,15 70.995 (7) (b) Each 5 8 years, or more frequently if the department of revenue's workload permits and if in the department's judgment it is desirable, the department of revenue shall complete a field investigation or on-site appraisal at full value under ss. 70.32 (1) and 70.34 of all manufacturing property in this state.

AB1003,12 Section 12. 77.53 (9) (a) of the statutes is amended to read:

AB1003,9,3 77.53 (9) (a) Except as provided in par. (b), every retailer selling tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable services for storage, use or other consumption in this state shall register with the department and obtain a certificate under s. 73.03 (50) and give the name and address of all agents operating in this state, the location of all distribution or sales houses or offices or other places of business in this state, the standard industrial code classification of each place of business in this state, as specified in the North American Industry Classification System, 2012 edition, and any subsequent edition, published by the U.S. office of management and budget, and the other information that the department requires. Any person who may register under this subsection may designate an agent, as defined in s. 77.524 (1) (ag), to register with the department under this subsection, in the manner prescribed by the department.

AB1003,13 Section 13. 77.994 (1) of the statutes is repealed and recreated to read:

AB1003,9,12 77.994 Premier resort area tax. (1) (a) Except as provided in par. (b) and sub. (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 percent of the sales price from the sale, license, lease, or rental in the municipality or county of property, items, goods, or services that are taxable under subch. III made by businesses that are classified in the North American Industry Classification System, 2012 edition, and any subsequent edition, published by the U.S. office of management and budget, under the following industry numbers:

AB1003,9,13 1. 311811 — Retail bakeries.

AB1003,9,14 3. 445210 — Meat markets.

AB1003,9,15 4. 445291 — Baked goods stores.

AB1003,9,16 5. 445292 — Confectionery and nut stores.

AB1003,9,17 6. 445299 — All other specialty food stores.

AB1003,9,18 7. 445310 — Beer, wine, and liquor stores.

AB1003,9,19 8. 446110 — Pharmacies and drug stores.

AB1003,9,20 9. 446120 — Cosmetics, beauty supplies, and perfume stores.

AB1003,9,21 10. 446191 — Food (health) supplement stores.

AB1003,9,22 11. 446199 — All other health and personal care stores.

AB1003,9,23 12. 447110 — Gasoline stations with convenience stores.

AB1003,9,24 13. 447190 — Other gasoline stations.

AB1003,9,25 14. 448110 — Men's clothing stores.

AB1003,10,1 15. 448120 — Women's clothing stores.

AB1003,10,2 16. 448130 — Children's and infants' clothing stores.

AB1003,10,3 17. 448140 — Family clothing stores.

AB1003,10,4 18. 448150 — Clothing accessories stores.

AB1003,10,5 19. 448190 — Other clothing stores.

AB1003,10,6 20. 448210 — Shoe stores.

AB1003,10,7 21. 448310 — Jewelry stores.

AB1003,10,8 22. 448320 — Luggage and leather goods stores.

AB1003,10,9 23. 451110 — Sporting goods stores.

AB1003,10,10 24. 451120 — Hobby, toy, and game stores.

AB1003,10,11 25. 451130 — Sewing, needlework, and piece goods stores.

AB1003,10,12 26. 451211 — Book stores.

AB1003,10,13 27. 451212 — News dealers and newsstands.

AB1003,10,14 28. 452111 — Department stores (except discount department stores).

AB1003,10,15 29. 452112 — Discount department stores.

AB1003,10,16 29m. 452910 — Warehouse clubs and supercenters.

AB1003,10,17 30. 452990 — All other general merchandise stores.

AB1003,10,18 31. 453110 — Florists.

AB1003,10,19 32. 453210 — Office supplies and stationery stores.

AB1003,10,20 33. 453220 — Gift, novelty, and souvenir stores.

AB1003,10,21 34. 453910 — Pet and pet supplies stores.

AB1003,10,22 35. 453920 — Art dealers.

AB1003,10,23 36. 453991 — Tobacco stores.

AB1003,10,24 37. 453998 — All other miscellaneous store retailers (except tobacco stores).

AB1003,10,25 38. 487110 — Scenic and sightseeing transportation, land.

AB1003,11,1 39. 487210 — Scenic and sightseeing transportation, water.

AB1003,11,2 40. 487990 — Scenic and sightseeing transportation, other.

AB1003,11,3 41. 532292 — Recreational goods rental.

AB1003,11,4 42. 561599 — All other travel arrangement and reservation services.

AB1003,11,5 43. 611620 — Sports and recreation instruction.

AB1003,11,6 44. 611699 — All other miscellaneous schools and instruction.

AB1003,11,7 45. 711110 — Theater companies and dinner theaters.

AB1003,11,8 46. 711120 — Dance companies.

AB1003,11,9 47. 711130 — Musical groups and artists.

AB1003,11,10 48. 711190 — Other performing arts companies.

AB1003,11,11 49. 711212 — Racetracks.

AB1003,11,12 50. 711219 — Other spectator sports.

AB1003,11,14 51. 711310 — Promoters of performing arts, sports, and similar events with facilities.

AB1003,11,16 52. 711320 — Promoters of performing arts, sports, and similar events without facilities.

AB1003,11,18 53. 711410 — Agents and managers for artists, athletes, entertainers, and other public figures.

AB1003,11,19 54. 711510 — Independent artists, writers, and performers.

AB1003,11,20 55. 712190 — Nature parks and other similar institutions.

AB1003,11,21 56. 713110 — Amusement and theme parks.

AB1003,11,22 57. 713120 — Amusement arcades.

AB1003,11,23 58. 713210 — Casinos (except casino hotels).

AB1003,11,24 59. 713290 — Other gambling industries.

AB1003,11,25 60. 713910 — Golf courses and country clubs.

AB1003,12,1 61. 713920 — Skiing facilities.

AB1003,12,2 62. 713990 — All other amusement and recreation industries.

AB1003,12,3 63. 713940 — Fitness and recreational sports centers.

AB1003,12,4 64. 721110 — Hotels (except casino hotels) and motels.

AB1003,12,5 65. 721120 — Casino hotels.

AB1003,12,6 66. 721191 — Bed-and-breakfast inns.

AB1003,12,7 67. 721199 — All other traveler accommodation.

AB1003,12,8 68. 721211 — RV (recreational vehicle) parks and campgrounds.

AB1003,12,9 69. 721214 — Recreational and vacation camps (except campgrounds).

AB1003,12,10 70. 722410 — Drinking places (alcoholic beverages).

AB1003,12,11 71. 722511 — Full-service restaurants.

AB1003,12,12 72. 722513 — Limited-service restaurants.

AB1003,12,13 73. 722514 — Cafeterias, grill buffets, and buffets.

AB1003,12,14 74. 722515 — Snack and nonalcoholic beverage bars.

AB1003,12,16 (b) Either a county or a municipality within that county, but not both, may impose a tax under par. (a).

AB1003,14 Section 14. 77.994 (2) of the statutes is repealed.

AB1003,15 Section 15. 281.58 (1) (c) 1. (intro.) of the statutes is amended to read:

AB1003,13,3 281.58 (1) (c) 1. (intro.) Any nongovernmental, nonresidential user of a publicly owned treatment work which discharges more than the equivalent of 25,000 gallons per day of sanitary wastes, other than domestic wastes or discharges from sanitary conveniences, or discharges a volume that has the weight of biochemical oxygen demand or suspended solids at least as great as the weight found in 25,000 gallons per day of sanitary waste from residential users, and which is identified in the standard industrial classification manual, 1972, federal North American Industry Classification System, 2012 edition, and any subsequent edition, published by the U.S. office of management and budget, as amended and supplemented as of October 1, 1978, under one any of the following divisions sectors:

AB1003,16 Section 16. 281.58 (1) (c) 1. a. to e. of the statutes are repealed.

AB1003,17 Section 17. 281.58 (1) (c) 1. am., bm., cm., dm., em., fm., gm., hm., im., jm., km., Lm. and mm. of the statutes are created to read:

AB1003,13,7 281.58 (1) (c) 1. am. 11 — Agriculture, forestry, fishing, and hunting.

AB1003,13,8 bm. 21 — Mining.

AB1003,13,9 cm. 22 — Utilities.

AB1003,13,10 dm. 23 — Construction.