(3) If the board, after consultation with the commission, determines at any time that the monies in the universal service fund for this program are insufficient to approve all pending applications, the board may prioritize applications for access. In establishing priorities, the board may consider, in addition to the criteria under sub. (2), the following:
(a) Whether an applicant already has data lines or video links in service.
(b) Whether the applicant has applied for a discount under the federal universal service program in 47 USC 254.
(c) The potential for underutilization of the access requested by the applicant.
(d) The maximization of the number of eligible applicants statewide.
(e) Geographic distribution of access to data line and video links statewide.
(f) Other criteria established by the board.
(4) The board will notify the applicant, department and commission of its determination.
PSC 161.07 Provision of services. (1) COORDINATE WITH DEPARTMENT. If the board determines under s. PSC 161.06 that an applicant is eligible to participate in the educational telecommunications access program, the board will coordinate with the department to provide the requested access.
(2) ALTERNATIVE ACCESS. At any time, in response to an application from an applicant or upon its own motion, the board may coordinate with the department an investigation of the feasibility of alternative access. If alternative access is feasible, the board shall coordinate with the department for the procurement of such alternative access.
(3) NOTIFICATION. If the department is unable to contract under s. 16.974(7), Stats., for alternative access which is feasible, the department shall notify the board within 5 days.
PSC 161.08 Payments. (1) Any contract between an applicant and the department shall require a monthly payment from the applicant to the department for each data line or video link, not to exceed $250 per month, except that the payment required may not exceed $100 per month for each data line or video link which relies on a transport medium operating at a speed of 1.544 megabits per second.
(2) The board shall pay from the universal service fund the costs of annual grants under s. 196.218(4r)(g), Stats., and contracts under s. 16.974(7), Stats., as required by s. 196.218(5)(a)5., Stats., to the extent that these costs are not paid under sub. (1).
(3) The department shall recover from the universal service fund amounts necessary to pay for telecommunications services provided under s. 16.973(1), Stats., to the campuses of the University of Wisconsin System at River Falls, Stout, Superior and Whitewater, as required by s. 196.218(5)(a)6., Stats.
PSC 161.09 Assessments. Assessments for the educational telecommunications access program shall be made by the commission pursuant to ch. PSC 160.
Notice of Proposed Rule
Revenue
Notice is hereby given that pursuant to s. 227.11(2)(a), and interpreting ss. 79.02, 79.05, 79.08 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 April 15, 1998, 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.
Analysis by the Department of Revenue
Statutory authority: s. 227.11(2)(a)
Statutes interpreted: ss. 79.02, 79.05, and 79.08
SECTION 1. Chapter Tax 19(title) is amended because 1993 Wis. Act 16 amended s. 79.05(title), Stats., renaming the tax rate disparity program the expenditure restraint program.
SECTION 2. Tax 19.01 is amended because 1993 Wis. Act 16 amended s. 79.05(title), Stats., renaming the tax rate disparity program the expenditure restraint program.
SECTION 3. Tax 19.03(1)(a) is repealed because 1993 Wis. Act 16 repealed s. 79.05(2)(b), Stats.,eliminating the less than 120% of average municipal per capita full value requirement.
SECTION 4. Tax 19.03(1)(b) is renumbered and amended to keep the definitions under this subsection in alphabetical order and because 1993 Wis. Act 16 changed the formula for calculating an expenditure restraint payment from using a qualifying municipality's tax rate exceeding the municipal average rate to using its tax rate in excess of 5 mills by amending s. 79.05(3)(a), Stats.
SECTION 5. Tax 19.03(1)(c) is amended for the following reasons:
1. Historically, the consumer price index change has been calculated to only one significant digit to the right of the decimal point, so rounding the municipal budget percentage change to 2 places to the right of the decimal point is sufficient to determine if the municipality meets the budget requirement.
2. 1993 Wis. Act 16 created s. 79.05(6), Stats., providing a budget adjustment for services transferred between local governments.
SECTION 6. Tax 19.03(1)(d) and (e) are repealed because 1993 Wis. Act 16 repealed s. 79.05(2)(b), Stats., eliminating the less than 120% of average municipal per capita full value requirement.
SECTION 7. Tax 19.03(1)(f) is renumbered to keep the definitions under this subsection in alphabetical order.
SECTION 8. Tax 19.03(1)(g) is repealed because 1991 Wis. Act 39 amended s. 79.08, Stats., eliminating the special charge against the municipality procedure for payments made under s. 79.05, Stats.
SECTION 9. Tax 19.03(1)(h) is repealed because 1993 Wis. Act 16 amended s. 79.05(2)(a), Stats., eliminating the use of the average municipal tax rate in determining qualification for a payment.
SECTION 10. Tax 19.03(1)(i) and (j) are renumbered to keep the definitions under this subsection in alphabetical order.
SECTION 11. Tax 19.03(1)(k) is renumbered and amended for the following reasons:
1. The definitions under this subsection will remain in alphabetical order.
2. The percentage change in the consumer price index has historically been calculated to only one significant digit to the right of the decimal point.
3. 1991 Wis.Act 61 amended s. 79.05(2)(e), Stats., so that the 12-month period for calculating the consumer price index change is the 12 months ending on September 30 of the year before the statement under s. 79.015, Stats.
4. 1993 Wis. Act 16 created s. 79.05(am), Stats., naming the consumer price index change the inflation factor.
SECTION 12. Tax 19.03(1)(L) is renumbered to keep the definitions under this subsection in alphabetical order and is amended because 1993 Wis. Act 16 amended s. 79.05(title), Stats., renaming the tax rate disparity program the expenditure restraint program.
SECTION 13. Tax 19.03(1)(m) is renumbered to keep the definitions under this subsection in alphabetical order.
SECTION 14. Tax 19.03(1)(i) is created because 1993 Wis. Act 16 created s. 79.05(1)(d), Stats., which defines a valuation factor for determining if a municipality meets the budget requirement.
SECTION 15. Tax 19.03(2)(intro.) is amended because 1993 Wis. Act 16 amended s. 79.05(title), Stats., renaming the tax rate disparity program the expenditure restraint program.
SECTION 16. Tax 19.03(2)(a) is amended because 1993 Wis. Act 16 amended s. 79.05(2)(a), Stats., changing the municipal tax rate requirement from being greater than the municipal average tax rate to being greater than 5 mills.
SECTION 17. Tax 19.03(2)(b) is repealed because 1993 Wis. Act 16 repealed s. 79.05(2)(b), Stats., eliminating the less than 120% of average municipal per capita full value requirement.
SECTION 18. Tax 19.03(2)(c) is renumbered and amended for the following reasons:
1. Renumbering will keep these eligiblity requirements in numerical order.
2. 1993 Wis. Act 16 renumbered and amended s. 79.05(2)(c)(intro.), Stats., and repealed s. 79.05(2)(c)1 and 2, Stats., changing the municipal budget increase requirement from being less than the consumer price index increase plus a set percentage to less than the total of the consumer price index increase and a valuation factor.
3. 1991 Wis. Act 39 amended the definition of municipal budget under s. 79.05(1)(b), Stats., to be the municipality's general fund budget. Standard usage refers to a municipality's ”operating budget” which is defined in Tax 19.05.
SECTION 19. Tax 19.03(3) and (4)(intro.) are amended for the following reasons:
1. 1993 Wis. Act 16 amended s. 79.05(title), Stats., renaming the tax rate disparity program the expenditure restraint program.
2. 1993 Wis. Act 16 repealed s. 79.05(2)(b), Stats., eliminating the less than 120% of average municipal per capita full value requirement.
SECTION 20. Tax 19.03(4)(a) is amended because 1993 Wis. Act 16 amended s. 79.05(3)(a), Stats., changing the formula for calculating an expenditure restraint payment from using a qualifying municipality's tax rate exceeding the municipal average tax rate to using its tax rate in excess of 5 mills.
SECTION 21. Tax 19.03(4)(d) is created because the final payment calculation step was inadvertently left out of the original tax rate disparity rules created in 1991.
SECTION 22. Tax 19.04(title), (1) and (2) are amended for the following reasons:
1. 1993 Wis. Act 16 amended s. 79.05(title), Stats., renaming the tax rate disparity program the expenditure restraint program.
2. 1993 Wis. Act 16 repealed s. 79.05(2)(b), Stats., eliminating the less than 120% of average municipal per capita full value requirement.
3. The reference to s. Tax 19.04(2)(c) in the original tax rate disparity rules created in 1991 was incorrect. The reference should have been to s. Tax 19.03(2)(c), which is being renumbered and amended in section 18 of these rules.
SECTION 23. Tax 19.04(3)(a) is repealed because this paragraph affected only 1991 payments under this chapter and it is now obsolete.
SECTION 24. Tax 19.04(3)(b) and (c) are renumbered and amended for the following reasons:
1. The requirements under this subsection will remain in numerical order.
2. 1993 Wis. Act 16 amended s. 79.05(title), Stats., renaming the tax rate disparity program the expenditure restraint program.
3. Tax 19.04(3)(a) is being repealed in section 23 of these rules.
SECTION 25. Tax 19.04(4) is repealed because it is not needed or used for the following reasons:
1. 1991 Wis. Act 307 amended s. 79.02(3), Stats., requiring that payments first made in each July under s. 79.02(2)(b), Stats., which includes payments calculated under s. 79.05, Stats., be recalculated and adjusted in each November of the payment year.
2. S. 79.08, Stats., as amended by 1989 Wis. Act 336 and 1991 Wis. Act 39, clearly explains how a correction to a prior year's payment calculated under s. 79.05, Stats., is to be made.
SECTION 26. Tax 19.05(1)(intro.) is amended to correct an error in the original tax rate disparity rules created in 1991.
SECTION 27. Tax 19.05(1)(b) is amended because 1991 Wis. Act 39 amended s. 79.05(1)(b), Stats., defining the municipality's budget to be the municipality's general fund budget.
SECTION 28. Tax 19.05(2) is amended for the following reasons:
1. 1993 Wis. Act 16 amended s. 79.05(title), Stats., renaming the tax rate disparity program the expenditure restraint program.
2. The failure to comply provisions under Tax 19.04(4) are being repealed in section 25 of these rules.
Note: This proposed rule is being adopted under the procedure of s. 227.16(2)(b), Stats.
Text of Rule
SECTION 1. Chapter Tax 19(title) is amended to read:
CHAPTER TAX 19 (title)
TAX RATE DISPARITY
EXPENDITURE RESTRAINT PAYMENTS
SECTION 2. Tax 19.01 is amended to read:
Tax 19.01 PURPOSE. The purpose of this chapter is to establish standards and procedures for determining whether a town, village, or city is eligible for a tax rate disparity an expenditure restraint payment under s. 79.05, Stats., and the computation of the payment.
SECTION 3. Tax 19.03(1)(a) is repealed.
SECTION 4. Tax 19.03(1)(b) is renumbered Tax 19.03(1)(a) and is amended to read:
Tax 19.03(1)(b) ”Excess property tax levy rate” means the amount by which the property tax levy rate for a municipality exceeds
the average property tax levy rate for all municipalities 5
mills.
SECTION 5. Tax 19.03(1)(c) is amended to read:
Tax 19.03(1)(c) ”Increased over its municipal budget” ”Municipal operating budget increase” means an amount, expressed as a percentage and rounded to 9 2 places beyond the decimal, which results from dividing:
1. The difference between the amount of the municipal operating budget for the year of the statement and the amount of the municipal operating budget, including any adjustment under s. 79.05(6), Stats., for the year before the year of the statement; by
2. The amount of the municipal operating budget, including any adjustment under s. 79.05(6), Stats., for the year before the year of the statement.
