Note: The interpretations in s.
Tax 11.11 are effective July 31, 1975 when ss.
70.11 (21) and
77.54 (26), Stats., were revised, except: (a) The exemptions for chemicals and supplies used or consumed in operating a waste treatment facility became effective September 1, 1979, pursuant to
Chapter 39, Laws of 1979; and (b) The approval process for property and sales tax exemptions for industrial waste treatment facilities, except utilities, were eliminated effective January 1, 2002, pursuant to
2001 Wis. Act 16.
SECTION 13. Tax 12.40 (title) is amended to read:
Tax 12.40 (title) Waste treatment facilities ( - industrial).
SECTION 14. Tax 12.40 (2) is repealed.
SECTION 15. Tax 12.40 (3) (a) 1. and 3. are renumbered Tax 12.40 (3) (a) 3. and 1. and as renumbered are amended to read:
Tax 12.40 (3) (a) 1. “ Facility; " means tangible property that is built, constructed or installed as a unit so as to be readily identifiable as directly performing a waste treatment function.
3.
“Waste
;" means that which is left over as superfluous, discarded or fugitive material. In addition, "
industrial
waste wastes" is defined by reference to s.
281.01 (5), Stats., as including liquid or other wastes resulting from any process of industry, manufacture, trade, business or the development of any natural resource. "
Air contaminant" is defined by reference to s.
285.01 (1), Stats., as dust, fumes, mist, liquid, smoke, other particulate matter, vapor, gas, odorous substances or any combination thereof but shall not include uncombined water vapor.
SECTION 16. Tax 12.40 (3) (a) 2. and 4., (b) and (c) are amended to read:
Tax 12.40 (3) (a) 2. “Treatment;
" means removing, altering or storing waste.
4. “Waste treatment facility" means tangible personal property that is built, constructed or installed as a unit so as to be readily identifiable as directly removing, altering or storing leftover, superfluous, discarded or fugitive material. Monitoring equipment which is not a component or integral part of a waste treatment facility is not exempt.
(b) The exemption for industrial waste treatment facilities does not extend to “
' unnecessary siltation
' resulting from operations such as the washing of vegetables or raw food products, gravel washing, stripping of lands for development of subdivisions, highways, quarries and gravel pits, mine drainage, cleaning of vehicles or barges or gross neglect of land erosion"
( as provided in s.
281.01(7), Stats.
).
(c) The exemption also for industrial waste treatment facilities does not apply to conversion of an industrial furnace from one type of fuel to another type of fuel . The exemption does not apply , or to the increased height of a smoke stack to diffuse emissions over a wide area or increments to property held for the production of income but which may be indirectly related to pollution abatement. However, the installation of a scrubber or electrostatic precipitator in a smoke stack could qualify for exemption.
SECTION 17. Tax 12.40 (3) (d) is created to read:
Tax 12.40 (3) (d) The exemption for industrial waste treatment facilities does not apply to monitoring equipment that is not a component or integral part of a waste treatment facility.
Note to Revisor: Replace the note at the end of Tax 12.40 with the following:
Fiscal Estimate
Tax 6.40 guides administration of the property tax exemption for waste treatment facilities owned by public utilities. Tax 11.11 guides administration of the sales and use tax exemption for waste treatment facilities. Tax 12.40 guides administration of the property tax exemption for industrial waste treatment facilities taxed under ch.
70, Wis. Stats.
Prior to
2001 Wisconsin Act 16, the property tax exemption for industrial waste treatment facilities under sec. 70.11 (21), Wis. Stats., required an approval process whereby application was made to the Department of Revenue. Under
2001 Wisconsin Act 16, owners of industrial waste treatment property that is taxed under ch.
70, Wis. Stats., will no longer be required to apply to the Department of Revenue for the property tax exemption; the application process will continue to be required for public utility property taxed under ch.
76, Stats.
Tangible personal property becoming a component part of an industrial waste treatment facility is exempt from sales and use taxation if the waste treatment property is exempt from the property tax. While this provision is unchanged by
2001 Wis. Act 16, the sales and use tax exemption will no longer be tied to a Department of Revenue approval process for property taxed under ch.
70, Stats.
As a result of the Act 16, the Department of Revenue will realize minor savings associated with the formal granting of property tax exemptions for industrial waste treatment facilities. However, it is anticipated that the Department will continue to receive the same number of inquiries regarding the qualifications for property tax exemption. In addition, the elimination of the approval process for property tax exemptions will increase the department's administrative costs associated with the determination of sales and use tax exemptions of affected property. These costs include taxpayer assistance and confirmation with local assessors of the property tax status of the property.
There will be a minor increase in local government costs associated with the determination by the local assessor of property tax exemptions for non-manufacturing waste treatment facilities.
The proposed amendments to ss.
Tax 11.11 and
12.40 are required to bring the rules into conformity with current law as affected by
2001 Wis. Act 16. The proposed rule also updates ss.
Tax 6.40 and
Tax 12.40 to conform to a change of address and the renumbering of statutes pursuant to
1995 Act 227 and
1997 Act 35. The proposed amendments have no fiscal effect independent of the fiscal effect of the statutory changes upon which they are based.
Initial Regulatory Flexibility Analysis
This proposed rule order does not have a significant economic impact on a substantial number of small businesses.
Contact Person
Please contact Rebecca Boldt at (608) 266-6785 or
rboldt@dor.state.wi.us if you have any questions regarding this proposed rule order.
Notice of Hearing
Transportation
NOTICE IS HEREBY GIVEN that pursuant to ss.
85.16 (1),
227.11 (2) (a) and
343.51, Stats., and interpreting s.
343.51, Stats., the Department of Transportation will hold a public hearing in
Room 144-B of the Hill Farms State Transportation Building, 4802 Sheboygan Avenue, Madison, Wisconsin on the
9th day of August, 2002, at
10:00 a.m., to consider the amendment of ch.
Trans 130, Wis. Adm. Code, relating to disabled parking placards.
An interpreter for the hearing impaired will be available on request for this hearing. Please make reservations for a hearing interpreter at least 10 days prior to the hearing.
The public record on this proposed rule making will be held open until close of business August 16, 2002, to permit the submission of written comments from persons unable to attend the public hearing or who wish to supplement testimony offered at the hearing. Any such comments should be submitted to Carson Frazier, Department of Transportation, Bureau of Vehicle Services, Room 253, P. O. Box 7911, Madison, WI 53707-7911.
Parking for persons with disabilities and an accessible entrance are available on the north and south sides of the Hill Farms State Transportation Building
Analysis Prepared by the Wisconsin Department of Transportation
STATUTE INTERPRETED: s.
343.51, Stats.
General Summary of Proposed Rule
The Division of Motor Vehicles accommodates persons who have a disability that limits or impairs the ability to walk. Disabled persons may receive a portable disabled parking identification placard, which allows parking in a specially reserved parking space. Disabled persons pay a fee of $6 per placard, which is good for 4 years. A number of class action lawsuits have been filed against states (including Wisconsin) that charge a fee for disabled parking identification placards. These lawsuits allege that the practice of charging a fee for disabled parking identification placards violates the Americans with Disabilities Act (ADA). A settlement ended the Wisconsin lawsuit. Judge Nichol signed an order accepting the settlement, ordering DOT to cease collecting any fee for permanent placards after June 30, 2003, and dismissing the case. Jason, et al. v. Wisconsin DOT, Case No. 97-CV-3137, Dane County Circuit Court, April 15, 2002. The Department proposes to discontinue charging any fee for a permanent placard in compliance with the court order. The Department will continue to charge $6 for temporary placards.
Fiscal Effect
The Transportation Fund will experience an annual revenue loss of approximately $0.5 million.
Initial Regulatory Flexibility Analysis
This proposed rule will have no adverse impact on small businesses.
Copies of Proposed Rule.
Copies of the rule may be obtained upon request, without cost, by writing to Carson Frazier, Department of Transportation, Bureau of Vehicle Services, Room 253, P. O. Box 7911, Madison, WI 53707-7911, or by calling (608) 266-7857. Hearing-impaired individuals may contact the Department using TDD (608) 266-3096. Alternate formats of the proposed rule will be provided to individuals at their request.
Notice of Hearing
Transportation
NOTICE IS HEREBY GIVEN that pursuant to ss.
85.51 (1) and
(2), and
348.26 (2), Stats., and interpreting s.
85.51 (1) and
(2), Stats., the Department of Transportation will hold a public hearing in
Room 551 of the Hill Farms State Transportation Building, 4802 Sheboygan Avenue, Madison, Wisconsin on the
16th day of July, 2002, at
9:00 a.m. to consider the amendment of ch.
Trans 320, Wis. Adm. Code, relating to calculation of fees for special events, security, traffic enforcement and escort services.
An interpreter for the hearing impaired will be available on request for this hearing. Please make reservations for a hearing interpreter at least 10 days prior to the hearing.
The public record on this proposed rule making will be held open until close of business July 26, 2002, to permit the submission of written comments from persons unable to attend the public hearing or who wish to supplement testimony offered at the hearing. Any such comments should be submitted to Dan McGuire, Department of Transportation, Division of State Patrol, Room 551, P. O. Box 7912, Madison, WI 53707-7912.
Parking for persons with disabilities and an accessible entrance are available on the north and south sides of the Hill Farms State Transportation Building.
Analysis Prepared by the Wisconsin Department of Transportation
General Summary of Proposed Rule
The revision of ch.
Trans 320 will enable the Division of State Patrol to implement changes that were included in
2001 Wis. Act 16 section
2339, related to the assessment of charges for security and traffic law enforcement services. Previously, the authority of the state patrol to assess charges for services provided at public events for which an admission fee is charged was limited to those public events that were sponsored by a private agency.
2001 Wis. Act 16 expanded this authority to assess charges for security and traffic enforcement services to include public events that are sponsored by public agencies, assuming that an admission fee is charged.
In addition,
2001 Wis. Act 16 section
2340 provides the Division of State Patrol with the authority to charge fees for security and traffic law enforcement services provided during the installation, inspection, removal, relocation or repair of a utility facility located on a highway.
Fiscal Effect
Fees related to the provision of security and traffic law enforcement services at public events, and at roadside work sites, will be deposited in the appropriation account under s.
20.395 (5) (dg). Funds deposited in this program revenue appropriation will be used to pay salary, fringe benefit, and non-salary expenses incurred during the provision of the service. It is estimated that total revenues and expenditures will increase by $87,600 per year when this rule making becomes effective.
Initial Regulatory Flexibility Analysis
The revision of those provisions of ch.
Trans 320 that are related to the assessment of charges for security and law enforcement services provided at public events for which an admission fee is required will not have an effect upon small businesses. Since a small business is considered to be a private agency, fees may be imposed under the existing provisions of ch.
Trans 320.
The expansion of ch.
Trans 320 to provide the state patrol with authority to charge fees for security and traffic law enforcement services provided during the installation, inspection, removal, relocation or repair of a utility facility located on a highway may have an impact upon small businesses. The primary impact would be the assessment of charges for services provided by the state patrol. During the past two years, the state patrol has received one request from a private agency for utility facility project services. This request was submitted by TouchAmerica, Inc., which does not meet the definition of a small business.
Compliance with this rule making will not require small businesses to prepare any reports, and will not generate additional costs, except for the actual fee for services provided.
Copies of Proposed Rule
Copies of the proposed rule may be obtained upon request, without cost, by writing to Dan McGuire, Department of Transportation, Division of State Patrol, Room 551, P. O. Box 7912, Madison, WI 53707-7912, or by calling (608) 267-7305. Hearing-impaired individuals may contact the Department using TDD (608) 266-3096. Alternate formats of the proposed rule will be provided to individuals at their request.
Notice of Hearings
NOTICE IS HEREBY GIVEN that pursuant to ss.
108.08 (1),
2001 Wis. Act 35, s.
72 (2) (b), and 227.11, Stats., the Department of Workforce Development proposes to hold three public hearings to consider the amendment of s.
DWD 129.01 (1), relating to the extension of the time period allowed for filing an initial claim for unemployment insurance benefits.
Hearing Information
Monday, July 15, 2002
10:00 a.m. - 11:00 a.m.
Job Center - Room 12
1819 Aberg
Madison WI
Tuesday, July 16, 2002
11:00 a.m. - 12:00 p.m.
State Office Building-Room 45
819 North 6th Street
Milwaukee, WI
Wednesday, July 17, 2002
11:00 a.m. - 12:00 p.m.
Portage County Public Library-Pinery Room
1001 Main Street
Stevens Point, WI 54481
Interested persons are invited to appear at the hearings and will be afforded the opportunity to make an oral presentation of their positions. Persons making oral presentations are requested to submit their facts, views, and suggested rewording in writing. If you have special needs or circumstances that may make communication or accessibility difficult at the hearings, please call (608) 267-1405 at least 10 days prior to the hearing date. Accommodations such as ASL interpreters, English translators, or materials in audiotape format will be made available on request to the fullest extent possible.
Analysis Prepared by the Department of Workforce Development
