Amendment ASA1-AB245

AB245-ASA1,139 Section 139. 77.73 (2), (2m) and (3) of the statutes are amended to read:

AB245-ASA1,67,12 77.73 (2) Counties, municipalities, and special districts do not have jurisdiction to impose the tax under s. 77.71 (2) in regard to items, property, and goods under s. 77.52 (1) (b), (c), and (d), and tangible personal property, except snowmobiles, trailers, semitrailers, limited use off-highway motorcycles, as defined in s. 23.335 (1) (o), all-terrain vehicles, and utility terrain vehicles, purchased in a sale that is consummated in another county, municipality, or special district in this state that does not have in effect an ordinance or resolution imposing the taxes under this subchapter and later brought by the buyer into the county, municipality, or special district that has imposed a tax under s. 77.71 (2).

AB245-ASA1,67,19 (2m) Counties, municipalities, and special districts do not have jurisdiction to impose the tax under s. 77.71 (5) with regard to the lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if the lease or rental does not require recurring periodic payments and if the purchaser received the property in another county, municipality, or special district in this state and then brings the property into a county, municipality, or special district that imposes the tax under s. 77.71 (5).

AB245-ASA1,68,4 (3) Counties, municipalities, and special districts have jurisdiction to impose the taxes under this subchapter on retailers who file, or who are required to file, an application under s. 77.52 (7) or who register, or who are required to register, under s. 77.53 (9) or (9m), regardless of whether such retailers are engaged in business in the county, municipality, or special district, as provided in s. 77.51 (13g). A retailer who files, or is required to file, an application under s. 77.52 (7) or who registers, or is required to register, under s. 77.53 (9) or (9m) shall collect, report, and remit to the department the taxes imposed under this subchapter for all counties , municipalities, or special districts that have an ordinance or resolution imposing the taxes under this subchapter.

AB245-ASA1,140 Section 140. 77.75 of the statutes is amended to read:

AB245-ASA1,68,10 77.75 Reports. Every person subject to county, municipality, or special district sales and use taxes shall, for each reporting period, record that person's sales made in the county, municipality, or special district that has imposed those taxes separately from sales made elsewhere in this state and file a report as prescribed by the department of revenue.

AB245-ASA1,141 Section 141. 77.76 (1) of the statutes is amended to read:

AB245-ASA1,68,18 77.76 (1) The department of revenue shall have full power to levy, enforce, and collect county, municipality, and special district sales and use taxes and may take any action, conduct any proceeding, impose interest and penalties, and in all respects proceed as it is authorized to proceed for the taxes imposed by subch. III. The department of transportation and the department of natural resources may administer the county, municipality, and special district sales and use taxes in regard to items under s. 77.61 (1).

AB245-ASA1,142 Section 142. 77.76 (2) of the statutes is amended to read:

AB245-ASA1,68,23 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, municipality, or special district may intervene in any matter related to the levy, enforcement, and collection of the taxes under this subchapter.

AB245-ASA1,143 Section 143. 77.76 (3) of the statutes is amended to read:

AB245-ASA1,69,23 77.76 (3) From the appropriation under s. 20.835 (4) (g) the department of revenue shall distribute 98.25 percent of the county taxes reported for each enacting county, minus the county portion of the retailers' discounts, to the county and shall indicate the taxes reported by each taxpayer, no later than 75 days following the last day of the calendar quarter in which such amounts were reported. In this subsection, the “county 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 county sales and use taxes payable and the denominator of which is the sum of the gross state and county sales and use taxes payable. The county taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments of the county taxes previously distributed. Interest paid on refunds of county sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (g) at the rate paid by this state under s. 77.60 (1) (a). The Except as provided in s. 77.70 (2), a county may retain the amount it receives or it may distribute all or a portion of the amount it receives to the towns, villages, cities, and school districts in the county. After receiving notice from the department of revenue, a county shall reimburse the department for the amount by which any refunds, including interest, of the county's sales and use taxes that the department pays or allows in a reporting period exceeds the amount of the county's sales and use taxes otherwise payable to the county under this subsection for the same or subsequent reporting period. Any county 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) and (6).

AB245-ASA1,144 Section 144 . 77.76 (3r) of the statutes is created to read:

AB245-ASA1,70,15 77.76 (3r) The department shall distribute 98.25 percent of the municipality taxes reported for each enacting municipality, minus the municipality portion of the retailers' discounts, to the municipality and shall indicate the taxes reported by each taxpayer, no later than 75 days following the last day of the calendar quarter in which such amounts were reported. In this subsection, the “municipality 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 municipality sales and use taxes payable and the denominator of which is the sum of the gross state and municipality sales and use taxes payable. The municipality taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments of the municipality taxes previously distributed. Interest paid on refunds of municipality sales and use taxes shall be paid at the rate paid by this state under s. 77.60 (1) (a). Any municipality 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) and (6).

AB245-ASA1,145 Section 145. 77.76 (4) of the statutes is amended to read:

AB245-ASA1,70,22 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 1.75 percent of the taxes collected for taxes imposed by counties under s. 77.70 and for taxes imposed by municipalities under s. 77.701 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.

AB245-ASA1,146 Section 146. 77.77 (1) (a) of the statutes is amended to read:

AB245-ASA1,71,7 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, municipal ordinance, special district 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.

AB245-ASA1,147 Section 147. 77.77 (1) (b) of the statutes is amended to read:

AB245-ASA1,71,17 77.77 (1) (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, municipal ordinance, or special district 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.

AB245-ASA1,148 Section 148. 77.77 (3) of the statutes is amended to read:

AB245-ASA1,72,3 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, municipal ordinance, special district 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.

AB245-ASA1,149 Section 149. 77.78 of the statutes is amended to read:

AB245-ASA1,72,12 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, off-highway motorcycle, as defined in s. 23.335 (1) (q), 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, municipal 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.

AB245-ASA1,150 Section 150 . 77.84 (1) of the statutes is amended to read:

AB245-ASA1,72,21 77.84 (1) Tax roll. Each clerk of a municipality in which the land is located shall enter in a special column or other appropriate place on the tax roll the description of each parcel of land designated as managed forest land, and shall specify, by the designation “MFL-O" or “MFL-C", the acreage of each parcel that is designated open or closed under s. 77.83. The land shall be assessed and is subject to review under ch. 70. Except as provided in this subchapter, no tax may be levied on managed forest land, except that any building, improvements, and fixtures on managed forest land is subject to taxation as personal real property under ch. 70.

AB245-ASA1,151 Section 151 . 78.55 (1) of the statutes is amended to read:

AB245-ASA1,72,24 78.55 (1) “Air carrier company" has the meaning given in s. 70.11 (42) (a) 1. 76.02 (1).

AB245-ASA1,152 Section 152. 79.015 of the statutes is amended to read:

AB245-ASA1,73,4 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. 79.035, 79.036, 79.04, and 79.05.

AB245-ASA1,153 Section 153. 79.02 (2) (b) of the statutes is amended to read:

AB245-ASA1,73,11 79.02 (2) (b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall equal 15 percent of the municipality's or county's estimated payments under ss. 79.035 and 79.04, 50 percent of the municipality's or county's estimated payments under s. 79.036, and 100 percent of the municipality's estimated payments under s. 79.05. Upon certification by the department of revenue, the estimated payment under s. 79.05 may be distributed before the 4th Monday in July.

AB245-ASA1,154 Section 154. 79.02 (3) (a) of the statutes is renumbered 79.02 (3) and amended to read:

AB245-ASA1,73,17 79.02 (3) 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. 79.035, 79.036, 79.04, and 79.05 for the current year, minus the amount distributed to the municipality or county under sub. (2) (b).

AB245-ASA1,155 Section 155. 79.036 of the statutes is created to read:

AB245-ASA1,73,22 79.036 Supplemental county and municipal aid. (1) In this section, “qualifying public safety expenditures” means amounts expended by a county or municipality for the purposes of law enforcement, fire protection, or ambulance and emergency medical services, as reported to the department under s. 73.10.

AB245-ASA1,73,25 (2) (a) Beginning with the distributions in 2024, each county shall receive in each year a payment equal to the sum of the amounts determined under pars. (b), (c), and (d) from the supplemental county aid account.

AB245-ASA1,74,2 (b) Each county shall receive an amount equal to 10 percent of the amount received by the county in that year under s. 79.035.

AB245-ASA1,74,9 (c) Each county shall receive a public safety matching aid payment under this paragraph. The total amount to be distributed to counties under this paragraph is an amount equal to 60 percent of the difference resulting from subtracting the total amount distributed to counties under par. (b) from the amount for the year in the supplemental county aid account under s. 25.491 (2). The department of revenue shall calculate the payment under this paragraph for each county as the sum of the following amounts:

AB245-ASA1,74,10 1. Ten thousand dollars.

AB245-ASA1,74,11 2. The amount calculated as follows:

AB245-ASA1,74,13 a. Subtract the total amount to be distributed to counties under subd. 1. from the total amount to be distributed to counties under this paragraph.

AB245-ASA1,74,15 b. Divide the amount determined under subd. 2. a. by the most recent 3-year average of total qualifying public safety expenditures by all counties in the state.

AB245-ASA1,74,17 c. Multiply the amount determined under subd. 2. b. by the most recent 3-year average of qualifying public safety expenditures for the county.

AB245-ASA1,74,23 (d) Each county shall receive a per capita aid payment under this paragraph. The total amount to be distributed to counties under this paragraph is an amount equal to 40 percent of the difference resulting from subtracting the total amount distributed to counties under par. (b) from the amount for the year in the supplemental county aid account under s. 25.491 (2). Each county shall receive a payment under this paragraph calculated as follows:

AB245-ASA1,74,25 1. Divide the total amount to be distributed to counties under this paragraph by the state's total population.

AB245-ASA1,75,1 2. Multiply the amount determined under subd. 1. by the county's population.

AB245-ASA1,75,5 (3) (a) Beginning with the distributions in 2024, subject to par. (e) 1. b., each municipality shall receive in each year a payment equal to the sum of the amounts determined under pars. (b), (c), (d), and (e) from the supplemental municipal aid account.

AB245-ASA1,75,7 (b) Each municipality shall receive an amount equal to 10 percent of the amount received by the municipality in that year under s. 79.035.

AB245-ASA1,75,14 (c) Each municipality shall receive a public safety matching aid payment under this paragraph. The total amount to be distributed to municipalities under this paragraph is an amount equal to 60 percent of the difference resulting from subtracting the total amount distributed to municipalities under par. (b) from the amount for the year in the supplemental municipal aid account under s. 25.491 (3). The department of revenue shall calculate the payment under this paragraph for each municipality as the sum of the following amounts:

AB245-ASA1,75,15 1. Ten thousand dollars.

AB245-ASA1,75,16 2. The amount calculated as follows:

AB245-ASA1,75,18 a. Subtract the total amount to be distributed to municipalities under subd. 1. from the total amount to be distributed to municipalities under this paragraph.

AB245-ASA1,75,21 b. Divide the amount determined under subd. 2. a. by the most recent 3-year average of total qualifying public safety expenditures by all municipalities in the state.

AB245-ASA1,75,23 c. Multiply the amount determined under subd. 2. b. by the most recent 3-year average of qualifying public safety expenditures for the municipality.

AB245-ASA1,76,5 (d) Each municipality shall receive a per capita aid payment under this paragraph. The total amount to be distributed to municipalities under this paragraph is an amount equal to 40 percent of the difference resulting from subtracting the total amount distributed to municipalities under par. (b) from the amount for the year in the supplemental municipal aid account under s. 25.491 (3). Each municipality shall receive a payment under this paragraph calculated as follows:

AB245-ASA1,76,7 1. Divide the total amount to be distributed to municipalities under this paragraph by the state's total population.

AB245-ASA1,76,9 2. Multiply the amount determined under subd. 1. by the municipality's population.

AB245-ASA1,76,16 (e) 1. a. Beginning with the distributions in 2024, if the total payments to a municipality under pars. (b), (c), and (d) are greater than 12 percent of the total amount for the year in the supplemental municipal aid account under s. 25.491 (3), the municipality has an aids excess. The amount of the aids excess is the amount by which the total payments to the municipality under pars. (b), (c), and (d) exceeds an amount equal to 12 percent of the total amount for the year in the supplemental municipal aid account under s. 25.491 (3).

AB245-ASA1,76,19 b. Beginning with the distributions in 2024, if a municipality has an aids excess, an amount equal to the aids excess shall be withheld from the payments under this subsection to fund payments in that year under subd. 2.

AB245-ASA1,76,24 2. Beginning with the distributions in 2024, if any amounts are withheld under subd. 1. b., each municipality that does not have an aids excess shall receive a payment from the amounts withheld under subd. 1. b. in proportion to the fraction of the total amount of payments under pars. (b), (c), and (d), excluding all payments received by municipalities with an aids excess, received by the municipality.

AB245-ASA1,156 Section 156. 79.05 (2) (c) of the statutes is amended to read:

AB245-ASA1,77,21 79.05 (2) (c) Its municipal budget; exclusive of principal and interest on long-term debt and exclusive of revenue sharing payments under s. 66.0305, payments of premiums under s. 66.0137 (5) (c) 1. and 1m., payments received under s. 79.036, expenditures of payments due to the termination of a tax incremental district under s. 79.096 (3), recycling fee payments under s. 289.645, expenditures of grant payments under s. 16.297 (1m), unreimbursed expenses related to an emergency declared under s. 323.10, expenditures from moneys received pursuant to P.L. 111-5, and expenditures made pursuant to a purchasing agreement with a school district whereby the municipality makes purchases on behalf of the school district; for the year of the statement under s. 79.015 increased over its municipal budget as adjusted under sub. (6); exclusive of principal and interest on long-term debt and exclusive of revenue sharing payments under s. 66.0305, payments of premiums under s. 66.0137 (5) (c) 1. and 1m., payments received under s. 79.036, expenditures of payments due to the termination of a tax incremental district under s. 79.096 (3), recycling fee payments under s. 289.645, expenditures of grant payments under s. 16.297 (1m), unreimbursed expenses related to an emergency declared under s. 323.10, expenditures from moneys received pursuant to P.L. 111-5, and expenditures made pursuant to a purchasing agreement with a school district whereby the municipality makes purchases on behalf of the school district; for the year before that year by less than the sum of the inflation factor and the valuation factor, rounded to the nearest 0.10 percent.

AB245-ASA1,157 Section 157 . 79.096 (1) of the statutes is renumbered 79.096 (1) (a).

AB245-ASA1,158 Section 158 . 79.096 (1) (b) of the statutes is created to read:

AB245-ASA1,78,2 79.096 (1) (b) Beginning in 2025, and in each year thereafter, the department of administration shall pay to each taxing jurisdiction, as defined in s. 79.095 (1) (c), an amount equal to the property taxes levied on the items of personal property described under s. 70.111 (28) for the property tax assessments as of January 1, 2023.

AB245-ASA1,159 Section 159 . 79.096 (2) (a) of the statutes is renumbered 79.096 (2) (a) (intro.) and amended to read:

AB245-ASA1,78,7 79.096 (2) (a) (intro.) Each municipality shall report to the department of revenue, in the time and manner determined by the department, the all of the following:

AB245-ASA1,78,10 1. The amount of the property taxes levied on the items of personal property described under s. 70.111 (27) (b) for the property tax assessments as of January 1, 2017, on behalf of the municipality and on behalf of other taxing jurisdictions.

AB245-ASA1,160 Section 160 . 79.096 (2) (a) 2. of the statutes is created to read:

AB245-ASA1,78,15 79.096 (2) (a) 2. The amount of the property taxes levied on the items of personal property described under s. 70.111 (28) for the property tax assessments as of January 1, 2023, on behalf of the municipality and on behalf of other taxing jurisdictions.

AB245-ASA1,161 Section 161 . 79.096 (2) (c) of the statutes is created to read:

AB245-ASA1,78,20 79.096 (2) (c) If a municipality does not timely electronically file the report required by the department of revenue under par. (a), the following reductions shall be made to the municipality's personal property aid distributed under sub. (1) (b) in 2025:

AB245-ASA1,78,21 1. Reduction of 25 percent, if not filed by June 30, 2024.

AB245-ASA1,78,23 2. Forfeiture of the municipality's aid under sub. (1) (b), if not filed by July 15, 2024.

AB245-ASA1,162 Section 162 . 79.096 (2) (d) of the statutes is created to read:

AB245-ASA1,79,4 79.096 (2) (d) If a municipality does not electronically file the report required by the department of revenue under par. (a) by July 15, 2024, the department may use the best information available to calculate the aid to distribute under sub. (1) (b) in 2025 to the applicable taxing jurisdictions.

AB245-ASA1,163 Section 163 . 174.065 (3) of the statutes is amended to read:

AB245-ASA1,79,10 174.065 (3) Collection of delinquent dog license taxes. Delinquent dog license taxes may be collected in the same manner as in s. 74.55 and a civil action under ch. 799 for the collecting of personal property taxes, if the action is brought within 6 years after the January 1 of the year in which the taxes are required to be paid.

AB245-ASA1,164 Section 164 . 256.15 (1) (ij) of the statutes is created to read:

AB245-ASA1,79,13 256.15 (1) (ij) “Interfacility transport” means any transfer of a patient between health care facilities or any nonemergent transfer of a patient.

AB245-ASA1,165 Section 165 . 256.15 (4) (a) 4. of the statutes is created to read:

AB245-ASA1,79,18 256.15 (4) (a) 4. If the ambulance is engaged in a nonemergent interfacility transport, one emergency medical technician who is in the patient compartment during transport of the patient and one individual who has a certification in cardiopulmonary resuscitation, through a course approved by the department.

AB245-ASA1,166 Section 166 . 256.15 (4m) (d) of the statutes is amended to read:

AB245-ASA1,80,2 256.15 (4m) (d) A rural ambulance service provider that is intending to upgrade its service under par. (b) shall submit to the department an update to its operational plan including a description of its intention to upgrade. The department may not require a rural ambulance service provider to stock an ambulance with equipment to perform all functions that the emergency medical services practitioner with the highest level of license may perform in order to upgrade the ambulance service level under par. (b).

AB245-ASA1,167 Section 167 . 256.15 (8) (b) 3. of the statutes is amended to read:

AB245-ASA1,80,15 256.15 (8) (b) 3. The individual satisfactorily completes an emergency medical responder course that meets or exceeds the guidelines issued by the National Highway Traffic Safety Administration under 23 CFR 1205.3 (a) (5), that includes training for response to acts of terrorism, and that is approved by the department. Any relevant education, training, instruction, or other experience that an applicant for initial certification as an emergency medical responder who is not affiliated with an ambulance service provider or emergency medical services program obtained in connection with any military service, as defined in s. 111.32 (12g), satisfies the completion of an emergency medical responder course, if the applicant demonstrates to the satisfaction of the department that the education, training, instruction, or other experience obtained by the applicant is substantially equivalent to the emergency medical responder course.

AB245-ASA1,168 Section 168 . 256.15 (8) (bm) of the statutes is created to read:

AB245-ASA1,80,23 256.15 (8) (bm) The department may not require an applicant for certification as an emergency medical responder to register with or take the examination of the national registry of emergency medical technicians. An ambulance service provider or another emergency medical services program may require an emergency medical responder to register with or take the examination of the national registry of emergency medical technicians as a condition of being employed by or volunteering with the provider or program.