Contact Person
Please contact Wallace T. Tews at (608) 266-9759, if you have any questions regarding this proposed rule order.
Analysis by the Department of Revenue
Statutory authority: s. 227.11(2)(a)
Statutes interpreted: s. 73.09(4)(b)
SECTION 1. Tax 12.065(2)(c) and 12.065.(5)(a)2 are amended to reflect an effort by the Department of Revenue to better service their customers by allowing customers more time to meet continuing education requirements within their five-year assessor certification period by first removing the requirement that recertification be applied for two months prior to the expiration of certification and second, by removing the thirty day requirement for notifying the Department upon completion of a credit program.
Section 73.09(4) states that the application is contingent upon submission of the application at least 60 days prior to certification expiration. Webster's New World dictionary defines contingent as “possible” or “not always or necessarily true”. The department does not view the requirement as a strict deadline (as is connoted by the administrative rule language, shall). It is a physical impossibility, for example, for an individual whose certification expires on December 1 and who is legally required to attend the annual Assessor Conference held in November, to comply with such a rigid requirement. When read in its entirety, the law contemplates that an individual has a full 5 years to complete the educational requirements (not 5 years minus two months).
Note: The revisions stated above will facilitate the continuing education approval process for individuals by removing unnecessary arbitrary filing deadlines, and will reduce paperwork and processing time for the Department of Revenue.
Text of Rule
SECTION 1. Tax 12.065(2)(c) and (5)(a)2 are amended to read:
Tax 12.065(2)(c) The program shall be attended and completed not later than 2 months prior to the expiration of the applicant's current certification period.
Tax 12.065(5)(a)2. Individuals attending the course shall provide evidence of satisfactory completion to the department within 30 days of conclusion of this course. prior to the expiration of the applicant's current certification period.
Initial Regulatory Flexibility Analysis
This rule order does not have a significant economic impact on a substantial number of small businesses.
Fiscal Estimate
Under the current rule, assessors and property appraisers must apply to the Department of Revenue for recertification at least two months before their 5-year certification period expires. In addition, assessors and property appraisers must notify the Department within 30 days of completing a continuing education course for credit toward recertification.
Under the proposed rule, assessors and property appraisers must apply for recertification and notify the Department regarding completion of continuing education courses prior to the expiration of their current certification.
The proposed rule does not have a fiscal effect, since it only changes the points in time at which the Department processes recertification applications and continuing education course credits.
Notice of Proposed Rules
Revenue
Notice is hereby given that pursuant to s. 227.11(2)(a), and interpreting 236.12(7) Stats., and according to the procedure set forth in s. 227.16(2)(e), Stats., the Department of Revenue will adopt the following rule as proposed in this notice without public hearing unless, within 30 days after publication of this notice on May 15, 1997, it is petitioned for a public hearing by 25 natural persons who will be affected by the rule, a municipality which will be affected by the rule, or an association which is representative of a farm, labor, business or professional group which will be affected by the rule.
Contact Person
Please contact Wallace T. Tews at (608) 266-9759, if you have any questions regarding this proposed rule order.
The Wisconsin Department of Revenue proposes to repeal ch. ATCP 53 and to create ch. Tax 53 to replace ch. ATCP 53. Chapter Tax 53 will change the agency acronym to reflect the program transfer from the Department of Ag, Trade & Consumer Protection to the Department of Revenue and to increase plat review fees to cover all of the current costs of activities and services provided by the Department under s. 236.12, Stats., and s. 70.27, Stats.
(The Department of Revenue, in accordance with the 1996 Memorandum of Understanding between the Department of Revenue and the Department of Commerce, is in the process of promulgating a rule relating to Ch. ATCP 53.)
Analysis by the Department of Revenue
Statutory authority: s. 227.11(2)(a)
Statutes interpreted: s. 236.12(7)
SECTION 1. ATCP 53 is repealed. The unit which developed this rule was transferred from DATCP to the Department of Commerce in the 1995-97 budget. Through a Memorandum of Understanding, the work unit in question was transferred to the Department of Revenue who retains authority to administer rules and the rules process. Having been given this authority, the Department of Revenue hereby repeals ATCP 53.
SECTION 2. The Department of Revenue creates Ch. Tax 53 to replace the repealed ATCP 53. Under the proposed rule, certain fees charged for plat review would be increased, beginning on the first day of the month following publication, which include:
The fee schedule which applies to the submission of final plat or assessor's plat to the department under s. 236.12 (2), (6) or s. 70.27 (8), Stats., has increased from $15.00 to $20.00 per parcel, or from $60.00 to $80.00 per plat whichever is greater.
Under s. 236.12 (6), Stats., the fee increase to cover reproduction and postage costs apply to the submission to the department of a original drawing for preliminary plat from $15.00 to $30.00 per sheet and for final plat or assessor's plat form $20.00 to $30.00 per sheet.
Under s. 236.12 (2), Stats., the fee increase to cover copy and postage costs, apply to the submission to the department of copies of a final plat from $20.00 to $30.00 per sheet and for preliminary from $10.00 to $30.00 per sheet.
Text of Rule
SECTION 1. ATCP 53 is repealed.
SECTION 2. Tax 53 is created to read:
53.01 Applicability.
The department shall review preliminary, final or assessors' plats under s. 70.27 or ch. 236, Stats., upon payment of the fees specified in this chapter.
53.02 Definitions.
In this chapter:
(1) “Department” means the Wisconsin department of revenue.
(2) “Parcel” means a lot, outlot or public dedication. `Public dedication' includes parks, greenways and other similar dedications but does not include streets or easements.
(3) “Plat” means the total assemblage of sheets comprising a preliminary or final subdivision or assessor's plat.
(4) “Sheet” includes each page of a preliminary or final plat drawing.
53.03 Review fee.
(1) The following fee schedule applies to the submission of plats to the department, either as copies under s. 236.12 (2), Stats., or as original drawings under s. 236.12 (6), Stats.
(a) Initial filing fee for preliminary, final or assessor's plats.....$100.00.
(b) Preliminary plat (each submission) .....$ 35.00 per plat.
(c) Final plat or assessor's plat (each submission) ......$20.00 per parcel, or $80.00 per plat, whichever is greater.
(2) The following additional fees, to cover reproduction and postage costs, apply to the submission to the department of an original drawing of a preliminary or final plat under s. 236.12 (6), Stats.
(a) Preliminary plat (each submission) ....$30.00 per sheet.
(b) Final plat or assessor's plat (each submission) .......$30.00 per sheet.
(3) The following additional fees, to cover copy and postage costs, apply to the submission to the department of copies of a preliminary or final plat under s. 236.12 (2), Stats.
(b) Preliminary (each submission) .......$30.00 per sheet.
(4) The fee for review of a certified survey map, if a waiver is requested under s. 236.20 (2) (1), Stats., is $50.00.
(5) If a subdivider or agent seeks an advisory opinion relative to conditions affecting a proposed plat which requires staff research and written response in the form of a presubmission consultation, the fee is $50.00, $25.00 of which the department shall credit toward the review fee when the plat is submitted.
53.06 Procedure for fee submission.
(1) The subdivider or the subdivider's agent shall provide required fees in the form of a check or money order in advance or with each plat submittal.
(2) The department may not accept any plat submitted to it until it receives all fees required for processing of that plat from the subdivider or agent. None of the time periods specified by ch. 236, or s. 70.27 (8), Stats., for plat review commence until the department receives all required fees.
(3) The department may, when warranted by unusual circumstances, waive part or all of the fees required under s. Tax 53.03. The subdivider or the subdivider's agent shall obtain any such waiver in writing from the department prior to plat submittal.
Initial Regulatory Flexibility Analysis
The rule order does not have a significant economic impact on a substantial number of small businesses.
Fiscal Estimate
Under the proposed rule, certain fees charged for plat review would be increased, beginning on the first day of the month following publication.
Based on estimates provided by the Plat Review Unit, program revenues of Plat Review would increase on an annual basis by $69,000, from $293,000 under the current rule to $362,000 under the proposed rule:
❍ Fees for final plat or assessor's plat submissions would increase by $62,500.
❍ Fees for reproduction and postage costs for submission of an original drawing of a preliminary or final plat under s. 236.12 (6), Stats., would increase by $2,000.
❍ Fees for copy and postage costs for submission of copies of a preliminary or final plat under s. 236.12 (2), Stats., would increase by $4,500.
Notice of Proposed Rule
Revenue
Notice is hereby given that pursuant to s. 227.11(2)(a), Stats., and interpreting s. 77.52(2)(a)5. and (2m), Stats., and according to the procedure set forth in s. 227.16(2)(e), Stats., the Department of Revenue will adopt the following rules as proposed in this notice without public hearing unless, within 30 days after publication of this notice on May 15, 1997, it is petitioned for a public hearing by 25 natural persons who will be affected by the rule, a municipality which will be affected by the rule, or an association which is representative of a farm, labor, business or professional group which will be affected by the rule:
Contact Person
Please contact Mark Wipperfurth at (608) 266-8253, if you have any questions regarding this proposed rule order.
Analysis by the Department of Revenue
Statutory authority: s. 227.11(2)(a)
Statutes interpreted: s. 77.52(2)(a)5. and (2m)
SECTION 1. Tax 11.66(2)(intro.) and (5), relating to telecommunications services, are amended for the following reasons:
a. To reflect the amendment to s. 77.52(2)(a)5., Stats., by 1995 Wisconsin Act 351, relating to taxation of telecommunications services paid for by the insertion of coins in a coin-operated telephone.
b. To reflect the repeal of s. 77.54(24), Stats., by 1995 Wis. Act 27, relating to the exemption for equipment in central offices of telephone companies.
Text of Rule
SECTION 1. Tax 11.66 (2)(intro.) and (5) are amended to read:
Tax 11.66(2)(intro.) GENERAL. The sale of telecommunications services, not including services paid for by the insertion of coins in a coin-operated telephone, is subject to Wisconsin sales or use tax if both of the following occur:
(5) PURCHASES BY PERSONS PROVIDING SERVICE. Persons engaged in the business of providing communications telecommunications services are consumers, not retailers, of the tangible personal property used by them or transferred incidentally by them in providing those services. The tax applies to the sale of property to them. However, s. 77.54(24), Stats., exempts ”apparatus, equipment and electrical instruments, other than station equipment, in central offices of telephone companies, used in transmitting traffic and operating signals.”
Note to Revisor: Change the first note at the end of Tax 11.66 to read:
Note: Section Tax 11.66 interprets ss. 77.51(17m) and (21m) and 77.52(2)(a)5. and 12. and (am) and (2m), Stats.
Note to Revisor: In the third note at the end of Tax 11.66, delete the word ”and” before part (f) and add the following at the end of the note:
; (g) The repeal of the exemption for equipment in central offices of telephone companies became effective September 1, 1995, pursuant to 1995 Wis. Act 27; and (h) Telecommunications services paid for by the insertion of coins in a coin-operated telephone became taxable August 1, 1996, pursuant to 1995 Wis. Act 351.
