NOTICE IS HEREBY GIVEN that, pursuant to ss.
15.03,
15.435,
70.395 (2) (hg),
76.07 (5) (b), and
77.30, Stats., the Department of Revenue will hold a public hearing to consider permanent rules revising Chapters
Tax 6,
13, and
15, relating to public utility taxation, investment and local impact fund, and real estate transfer fee.
Hearing Information
Date: Friday, July 12, 2013
Time: 9:00 a.m.
Location: Events Room
State Revenue Building
2135 Rimrock Road
Madison, WI 53713
Handicap access is available at the hearing location.
Appearances at the Hearing and Submittal of Written Comments
Interested persons are invited to appear at the hearing and may make an oral presentation. It is requested that written comments reflecting the oral presentation be given to the department at the hearing. Written comments may also be submitted to the contact person listed below or to adminrules.wisconsin.gov no later than July 12, 2013, and will be given the same consideration as testimony presented at the hearing.
Dale Kleven
Department of Revenue
Mail Stop 6-40
2135 Rimrock Road
P.O. Box 8933
Madison, WI 53708-8933
Telephone: (608) 266-8253
Analysis by the Department of Revenue
Statute interpreted
Statutory authority
Explanation of agency authority
The Investment and Local Impact Fund Board, as created by s.
15.435, Stats., and attached to the department under s.
15.03, Stats., is required under s.
70.395 (2) (hg), Stats., to “
…by rule, establish fiscal guidelines and accounting procedures for the use of payments under pars. (d), (f), (fm) and (g), sub. (3) and s.
293.65 (5)." These provisions apply to the proposed revision to s.
Tax 13.05 (1) (b).
Section
76.07 (5) (b), Stats., provides “[t]he department shall promulgate rules relating to the general principles of the indicators of value..." This provision applies to the proposed changes to Chapter
Tax 6.
Section
77.30, Stats., provides “[t]he secretary of revenue may adopt, pursuant to ch.
227, such rules as the secretary deems necessary in the administration of this subchapter
…" This provision applies to the proposed repeal of ss.
Tax 15.03 (2) (b) and
(c) and
15.05 (5).
Related statute or rule
There are no other applicable statutes or rules.
Plain language analysis
The proposed rule makes the following changes:
• Amends s.
Tax 6.50 (4) (b) to be consistent with national unit valuation standards.
•
Updates department contact and form references throughout Chapter
Tax 6.
Summary of, and comparison with, existing or proposed federal regulation
There is no existing or proposed federal regulation that is intended to address the activities to be regulated by the rule.
Comparison with rules in adjacent states
The department is not aware of a similar rule in an adjacent state.
Summary of factual data and analytical methodologies
2012 Executive Order 61 and
2011 Wisconsin Act 46 requires state agencies to work with the Small Business Regulatory Review Committee to review the agency's administrative rules that may be particularly onerous to small businesses in Wisconsin. In response, the department initiated a comprehensive review of all of its administrative rules. The changes described above were identified as part of that review. No other data was used in the preparation of this rule order or this analysis.
Analysis and supporting documents used to determine effect on small business
This rule order makes changes to reflect current law and current department policy. It makes no policy or other changes having an effect on small business.
Anticipated costs incurred by private sector
This rule order does not have a fiscal effect on the private sector.
Effect on Small Business
This rule order does not affect small business.
Agency Contact Person
Text of Proposed Rule
SECTION 1. Tax 6.02 is amended to read:
Tax 6.02
Returns for public utilities. Forms that are used in the administration of the various taxes levied according to ch.
76, Stats., may be obtained from the Wisconsin Department of Revenue,
Bureau of Utility and Special Taxes Division of State and Local Finance, P.O. Box
8933 8971, Madison, WI 53708
-8971.
SECTION 2. Tax 6.40 (2) (a) and (b) are amended to read:
Tax 6.40 (2) (a) Requests for approval by public utilities subject to taxation under s.
76.13, Stats., for each waste treatment facility shall be made by completing the form entitled "
Application for Exemption of Report of Exempted Waste Treatment Facility-Utility." All actual costs of purchase or construction of the facility must be reflected on this form. The completed form is due January 15 of each year and is to be filed annually except in years subsequent to purchase or construction where no capital changes have occurred to the waste treatment facility, in which case a summary sheet may be submitted for these facilities. For good cause shown upon application by the applicant, the department may grant an extension of time not exceeding 120 days in which to file the application form.
(b) The completed form "Application for Exemption of Report of Exempted Waste Treatment Facility-Utility" should be sent to the Bureau of Utility and Special Taxes Division of State and Local Finance.
Note: The address for mailing the application form is Wisconsin Department of Revenue, Bureau of Utility and Special Taxes, Division of State and Local Finance, PO Box 8971, Madison WI 53708-8971.
SECTION 3. Tax 6.50 (4) (b) is amended to read:
Tax 6.50 (4) (b) The department shall make adequate and reasonable allowances for loss of value due to all causes including physical depreciation, functional and economic obsolescence, regulatory required write-offs and utility plant acquisition adjustments. The department shall also make required allowances for property which is not taxable under ch. 76, Stats., which includes but is not limited to, future use property, except when included in the rate base, approved waste treatment facilities, licensed motor vehicles, nonoperating property, property allocable outside the state and property leased to others. The cost indicator for regulated public utilities shall recognize that an asset's value generally is limited by its value for ratemaking purposes. The cost indicator shall include construction work in-progress regardless of the treatment for ratemaking purposes.
SECTION 4. Tax 13.05 (1) (intro.) is renumbered Tax 13.05 (1) and amended to read:
Tax 13.05 (1) Net proceeds tax. Fifteen days after collection of the tax, the department of administration, upon certification of the department of revenue, shall transfer the amount collected as follows: first dollar payment and the taxes collected to the impact fund.
SECTION 5. Tax 13.05 (1) (b) is repealed.
SECTION 6. Tax 15.03 (2) (intro.) is renumbered Tax 15.03 (2) and amended to read:
Tax 15.03 (2) Conveyances by means of a sheriff's sale: where the grantee is a third party with no prior interest in the deed or mortgage.
SECTION 7. Tax 15.03 (2) (a) to (c) are repealed.
SECTION 8. Tax 15.05 (5) is repealed.
SECTION 9. Effective date. This rule shall take effect on the first day of the month following publication in the Wisconsin Administrative Register as provided in s.
227.22 (2) (intro.), Stats.
ADMINISTRATIVE RULES
Fiscal Estimate & Economic Impact Analysis
|
Type of Estimate and Analysis
|
X Original ⍽ Updated ⍽ Corrected
|
Administrative Rule Chapter, Title and Number
|
Chapters Tax 6, 13, and 15 — Public utility taxation; investment and local impact fund; and real estate transfer fee
|
Subject
|
Public utility taxation, investment and local impact fund, and real estate transfer fee
|
Fund Sources Affected
|
Chapter 20 , Stats. Appropriations Affected
|
⍽ GPR ⍽ FED ⍽ PRO ⍽ PRS ⍽ SEG ⍽ SEG-S
|
|
Fiscal Effect of Implementing the Rule
|
X No Fiscal Effect
⍽ Indeterminate
|
⍽ Increase Existing Revenues
⍽ Decrease Existing Revenues
|
⍽ Increase Costs
⍽ Could Absorb Within Agency's Budget
⍽ Decrease Costs
|
The Rule Will Impact the Following (Check All That Apply)
|
⍽ State's Economy
⍽ Local Government Units
|
⍽ Specific Businesses/Sectors
⍽ Public Utility Rate Payers
|
Would Implementation and Compliance Costs Be Greater Than $20 million?
⍽ Yes X No
|
Policy Problem Addressed by the Rule
|
The rule does not create or revise policy, other than to reflect current law and department policy.
|
Summary of Rule's Economic and Fiscal Impact on Specific Businesses, Business Sectors, Public Utility Rate Payers, Local Governmental Units and the State's Economy as a Whole (Include Implementation and Compliance Costs Expected to be Incurred)
|
As indicated in the attached fiscal estimate, the proposed rule has no fiscal effect on municipalities, counties, or the Department of Revenue.
No comments concerning the economic effect of the rule were submitted in response to the department's solicitation.
|
Benefits of Implementing the Rule and Alternative(s) to Implementing the Rule
|
Clarifications and guidance provided by administrative rules may lower the compliance costs for municipalities and counties.
If the rule is not implemented, Chapters Tax 6, 13, and 15 will be incomplete in that they will not reflect current law or department policy.
|
Long Range Implications of Implementing the Rule
|
No long-range implications are anticipated.
|
Compare With Approaches Being Used by Federal Government
|
N/A
|
Compare With Approaches Being Used by Neighboring States (Illinois, Iowa, Michigan and Minnesota)
|
N/A
|
FISCAL ESTIMATE FORM
|
|
2013 Session
|
|
LRB #
|
|
X ORIGINAL ⍽ UPDATED
|
INTRODUCTION #
|
|
⍽ CORRECTED ⍽ SUPPLEMENTAL
|
Admin rule #
|
Tax 6: Public Utility Taxation
Tax 13: Investment & Local Impact Fund
Tax 15: Real Estate Transfer Fee
|
Subject
Proposed order of the Department of Revenue relating to public utility taxation, investment and local impact fund, and real estate transfer fee
|
|
Fiscal Effect
|
State: X No State Fiscal Effect
Check columns below only if bill makes a direct appropriation or
affects a sum sufficient appropriation
⍽ Increase Existing Appropriation ⍽ Increase Existing Revenues
⍽ Decrease Existing Appropriation ⍽ Decrease Existing Revenues
⍽ Create New Appropriation
|
⍽ Increase Costs — May be Possible to Absorb Within Agency's Budget ⍽Yes ⍽No
⍽ Decrease Costs
|
Local: X No Local Government Costs
|
1. ⍽ Increase Costs
|
3. ⍽ Increase Revenues
|
5. Types of Local Governmental Units
Affected:
|
⍽ Permissive ⍽ Mandatory
|
⍽ Permissive ⍽ Mandatory
|
⍽ Towns ⍽ Villages ⍽ Cities
|
2. ⍽ Decrease Costs
|
4. ⍽ Decrease Revenues
|
⍽ Counties ⍽ Others
|
|
⍽ Permissive ⍽ Mandatory
|
⍽ Permissive ⍽ Mandatory
|
⍽ School Districts ⍽ WTCS Districts
|
Fund Sources Affected
⍽GPR ⍽FED
⍽PRO
⍽PRS ⍽SEG ⍽SEG-S
|
Affected Ch. 20 Appropriations
|
Assumptions Used in Arriving at Fiscal Estimate
Summary
The proposal makes a number of updates and technical corrections to certain DOR administrative rules. These changes have no fiscal effect on municipalities, counties, or the DOR.
Detail of provisions
Section 1 of the proposal updates the address from which utilities can obtain the forms they are required to use in their annual filings with the Department of Revenue (DOR).
Section 2 of the proposal changes the name of a report form to the current name and updates the DOR address from which the required from can be obtained.
Section 3 of the proposal is not consistent with current practices under which certain utilities are valued on a unit basis. The proposal would make the rule consistent with current DOR practices.
Sections 4 and 5 of the proposal update the rules to reflect the repeal (in
1997 Wisconsin Act 27) of the Badger Fund. The Badger Fund was a segregated fund into which 40% of the collections from the mining net proceeds tax (after certain allocations) were deposited.
Sections 6 to 8 of the proposal update the real estate transfer fee rules to reflect how sheriff's sales are handled under current law. Under current law, a conveyance by or in lieu of foreclosure to a person holding a mortgage or to a seller under a land contract is specifically exempt from the transfer fee. However, a conveyance by or in lieu of foreclosure to someone with no prior interest in the mortgage or deed is not exempt.
Notice of Hearing
Workforce Development
NOTICE IS HEREBY GIVEN that pursuant to ss.
103.005 (1) and
106.27 (2g), Stats., the Department of Workforce Development proposes to hold a public hearing to consider the creation of Chapter
DWD 801, relating to workforce training grants under the Wisconsin Fast Forward program.
Hearing Information
Date: Monday, July 15, 2013
Time: 10:00 a.m.
Location: G.E.F. 1 Building, B 103
201 E. Washington Avenue
Madison, WI
Interested persons are invited to appear at the hearing 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.
Visitors to the GEF 1 building are requested to enter through the left East Washington Avenue door and register with the customer service desk. The entrance is accessible via a ramp from the corner of Webster Street and East Washington Avenue. If you have special needs or circumstances regarding communication or accessibility at the hearing, please call (608) 266-9427 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.
Written Comments and Deadline for Submission
Written comments may be submitted to Howard Bernstein, Office of Legal Counsel, Dept. of Workforce Development, P.O. Box 7946, Madison, WI 53707-7946 or by email to
howard.bernstein@dwd.wisconsin.gov. The deadline for submission is July 17, 2013. Written comments will be given the same consideration as testimony presented at the hearing.
Availability of Rules
The proposed rules are available at the website
http://adminrules.wisconsin.gov.
This site allows you to view documents associated with this rule's promulgation, register to receive email notification whenever the Department posts new information about this rulemaking order, and submit comments and view comments by others during the public comment period. You may receive a paper copy of the rule by contacting Howard Bernstein at the addresses given above or by telephone at (608) 266-9427.
Analysis Prepared by the Department of Workforce Development
Statutory authority
Statute interpreted
