2. An agribusiness person.
3. A person knowledgeable about agricultural lending practices.
4. An agricultural economist employed by the University of Wisconsin System.
5. A mayor of a city that has a population of more than 40,000.
6. An expert in the environment.
7. A nonagricultural business person.
8. A professor of urban studies.
9. A farmer.
27,3440m
Section 3440m. 73.03 (50) of the statutes is created to read:
73.03 (50) With the approval of the joint committee on finance, to establish fees for obtaining a business tax registration certificate, which is valid for 2 years, and for renewing that certificate and shall issue and renew those certificates if the person who wishes to obtain or renew a certificate applies on a form that the department prescribes; sets forth the name under which the applicant intends to operate, the location of the applicant's place of operations and the other information that the department requires; and, in the case of a sole proprietor, signs the form or, in the case of other persons, has an individual who is authorized to act on behalf of the person sign the form.
27,3441
Section 3441
. 73.0305 of the statutes is amended to read:
73.0305 Revenue limits calculations. The department of revenue shall annually determine and certify to the state superintendent department of public instruction education, no later than the 4th Monday in June, the allowable rate of increase for the limit imposed under subch. VII of ch. 121. For that limit, the allowable rate of increase is the percentage change in the consumer price index for all urban consumers, U.S. city average, between the preceding May March 31 and the 2nd preceding May March 31, as computed by the federal department of labor.
27,3446g
Section 3446g. 74.09 (1) of the statutes is repealed and recreated to read:
74.09 (1) Definition. In this section, “taxable value" means a property's assessed value divided by the assessment ratio of all of the taxable property in the taxation district where the property is located.
27,3446r
Section 3446r. 74.09 (3) (b) of the statutes is repealed and recreated to read:
74.09 (3) (b) Except as provided in sub. (3m), show all of the following:
1. For real property, the taxable value and assessed value of the land and the taxable value and assessed value of the improvements.
2. For all property, the total taxable value and the total assessed value.
3. The tax levied on the property by the school district where the property is located minus the credit under s. 79.10 (4) allocable to the property, for the previous year and the current year, and the percentage change in that net tax between those years.
4. The tax levied on the property by each taxing jurisdiction where the property is located, other than the school district, for the previous year and the current year, and the percentage change in each of those taxes between those years.
5. The sum of the taxes levied under subds. 3. and 4. for the previous year and the current year, and the percentage change in that sum between those years.
6. The amount of the credit under s. 79.10 (5) allocable to the property for the previous year and the current year, and the percentage change between those years.
7. The amount obtained by subtracting the amount under subd. 6. from the amount under subd. 5., for the previous year and the current year, and the percentage change in that amount between those years.
8. The net tax rate for the property
, calculated by dividing the amount under subd. 7. for the current year by the amount under subd. 2.
27,3446s
Section 3446s. 74.09 (3) (c) of the statutes is repealed.
27,3446t
Section 3446t. 74.09 (3) (e) of the statutes is repealed.
27,3446u
Section 3446u. 74.09 (3) (i) of the statutes is repealed.
27,3446v
Section 3446v. 74.09 (3m) of the statutes is created to read:
74.09 (3m) Information exception. If the property has a different parcel identification number for the current year than it had for the previous year or if the property is not substantially the same in those years, the property tax bill need not indicate any tax allocable to the property for the previous year or the percentage change in any tax allocable to the property between the previous year and the current year.
27,3446w
Section 3446w. 74.09 (4) of the statutes is repealed.
27,3446x
Section 3446x. 74.09 (4m) of the statutes is created to read:
74.09 (4m) Required bill, waiver. Each taxation district shall use a property tax bill that the department of revenue prescribes unless that department permits the district to use another bill that provides the information under sub. (3).
27,3446y
Section 3446y. 74.48 of the statutes is created to read:
74.48 Penalty for transfer of ownership. (1) If land that has been valued under s. 70.32 (2r) (b) is sold by a person who has owned it for less than 5 years and who has benefited from a value lower than that established by s. 70.32 (2r) (a), there is imposed on that person a penalty equal to 5% of the difference between the sale price of the agricultural land and the value that would be established for it under s. 70.32 (2r) (c) during the last year of the person's ownership.
(2) Any amount due under sub. (1) shall be paid to the department of revenue.
(3) The department of revenue shall administer the penalty under this section.
27,3451
Section 3451
. 76.02 (11) of the statutes is amended to read:
76.02 (11) If the property of any company defined in s. 76.28 (1), except a qualified wholesale electric company as defined in s. 76.28 (1) (gm), is located entirely within a single town, village or city, it shall be subject to local assessment and taxation.
27,3459m
Section 3459m. 76.125 (1) of the statutes is amended to read:
76.125 (1) Using the statement of assessments under s. 70.53 and the statement of taxes under s. 69.61, the department shall determine the net rate of taxation of commercial property under s. 70.32 (2) (a) 2. and (b) 2., of manufacturing property under s. 70.32 (2) (a) 3. and (b) 3. and of personal property under s. 70.30 as provided in subs. (2) to (6). The department shall enter that rate on the records of the department.
76.24 (1) All taxes collected from companies defined in s. 76.02 under this subchapter shall be transmitted by the department to the state treasurer secretary of administration and become a part of the general fund for the use of the state, except that taxes paid into the state treasury by any air carrier or railroad company shall be deposited in the transportation fund.
27,3461
Section 3461
. 76.28 (1) (d) of the statutes is amended to read:
76.28 (1) (d) “Gross revenues" for a light, heat and power company other than a qualified wholesale electric company means total operating revenues as reported to the public service commission except revenues for interdepartmental sales and for interdepartmental rents as reported to the public service commission and deductions from the sales and use tax under s. 77.61 (4), except that the company may subtract from revenues either the actual cost of power purchased for resale, as reported to the public service commission, by a light, heat and power company, except a municipal light, heat and power company, that purchases under federal or state approved wholesale rates more than 50% of its electric power from a person other than an affiliated interest, as defined in s. 196.52 (1), if the revenue from that purchased electric power is included in the seller's gross revenues or the following percentages of the actual cost of power purchased for resale, as reported to the public service commission, by a light, heat and power company, except a municipal light, heat and power company, that purchases more than 90% of its power and that has less than $50,000,000 of gross revenues: 10% for the fee assessed on May 1, 1988, 30% for the fee assessed on May 1, 1989, and 50% for the fee assessed on May 1, 1990, and thereafter. For a qualified wholesale electric company, “gross revenues" means total business revenues from those businesses included under par. (e) 1. to 4.
27,3462
Section 3462
. 76.28 (1) (e) (intro.) of the statutes is amended to read:
76.28 (1) (e) (intro.) “Light, heat and power companies" means any person, association, company or corporation, including corporations described in s. 66.069 (2) and including qualified wholesale electric companies and except only business enterprises carried on exclusively either for the private use of the person, association, company or corporation engaged in them, or for the private use of a person, association, company or corporation owning a majority of all outstanding capital stock or who control the operation of business enterprises and except electric cooperatives taxed under s. 76.48 that engage in any of the following businesses:
27,3463
Section 3463
. 76.28 (1) (em) of the statutes is created to read:
76.28 (1) (em) “Net production of electricity" means the total of electricity generated minus the power used to operate the generating plant.
27,3464
Section 3464
. 76.28 (1) (gm) of the statutes is created to read:
76.28 (1) (gm) “Qualified wholesale electric company" means any person that owns or operates facilities for the generation and sale of electricity to a public utility, as defined in s. 196.01 (5), or to any other entity that sells electricity directly to the public, except that “qualified wholesale electric company" does not include any person that sells less than 95% of its net production of electricity or that does not own, operate or control electric generating facilities that have a total power production capacity of at least 50 megawatts.
27,3475
Section 3475
. 77.05 of the statutes is amended to read:
77.05 State contribution. The department of natural resources shall pay before June 30 annually to the town treasurer, from the appropriation under s. 20.370 (4) (ar) (5) (bv), 20 cents for each acre of land in the town that is described as forest croplands under this subchapter.
27,3475m
Section 3475m. 77.22 (2) (intro.) of the statutes is amended to read:
77.22 (2) (intro.) The secretary of revenue shall prescribe the form required under sub. (1). The form shall include an application for a credit under s. 79.10 (5) and shall provide for the submission of the following:
27,3476
Section 3476
. 77.22 (2) (d) of the statutes is amended to read:
77.22 (2) (d) If the real estate transferred is not subject to certification under s. 101.122 (4) (a), waiver under s. 101.122 (4) (b) or stipulation under s. 101.122 (4) (c), the reason why it is not so subject or the form prescribed by the department of industry, labor and human relations development under s. 101.122 (6).
27,3476m
Section 3476m. 77.23 of the statutes is amended to read:
77.23 Disposition of fees and returns. On or before the 15th day of each month the register shall submit to the county treasurer transfer fees collected together with the returns filed in the office during the preceding month for the treasurer's transmission to the department of revenue under s. 77.24 and shall submit to the county treasurer, or to the city treasurer if the property is located in a city that collects taxes under s. 74.87, all applications for credits under s. 79.10 (5) that the county register of deeds receives during the preceding month.
27,3479
Section 3479
. 77.265 (4) of the statutes is amended to read:
77.265 (4) The department of industry, labor and human relations may use the returns under s. 101.22
106.04.
27,3481g
Section 3481g. 77.52 (7) of the statutes is repealed.
27,3481m
Section 3481m. 77.52 (8) of the statutes is repealed.
27,3481r
Section 3481r. 77.52 (9) of the statutes is repealed and recreated to read:
77.52 (9) The department shall issue a permit for each place of operation in this state to any person who requests one and who holds a valid certificate under s. 73.03 (50). Permits under this subsection are not assignable and are valid only for the person who originally obtains them and only at the place of operation designated on them. Holders of permits shall display them prominently at the place for which they are valid.
27,3481t
Section 3481t. 77.52 (10) of the statutes is repealed.
27,3481u
Section 3481u. 77.52 (11) (a) of the statutes is renumbered 77.52 (11) and amended to read:
77.52 (11) If any person fails to comply with any provision of this subchapter relating to the sales tax or any rule of the department relating to the sales tax adopted under this subchapter, is delinquent in respect to any tax imposed by the department or fails timely to file any return or report in respect to any tax under ch. 71, 72, 76, 77, 78 or 139 after having been requested to file that return or report, the department upon hearing, after giving the person 10 days' notice in writing specifying the time and place of hearing and requiring the person to show cause why the permit should not be revoked or suspended, may revoke or suspend any one or more of the permits held by the person. The department shall give to the person written notice of the suspension or revocation of any of the permits. The notices required in this paragraph
subsection may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination. If the department suspends or revokes a permanent permit under this paragraph subsection, it may grant a temporary permit that is valid for one month and may then grant additional temporary permits if the person pays all amounts owed under this chapter for the month for which the previous temporary permit was issued. Persons who receive a temporary permit waive the notice requirement under s. 77.61 (2). The department shall not issue a new permanent permit after the revocation of a permit unless it is satisfied that the former holder of the permit will comply with the provisions of this subchapter, the rules of the department relating to the sales tax and the provisions relating to other taxes administered by the department.
27,3481v
Section 3481v. 77.52 (11) (b) of the statutes is repealed.
27,3481w
Section 3481w. 77.52 (12) of the statutes is amended to read:
77.52 (12) A person who operates as a seller in this state without a permit or after a permit has been suspended, revoked or has expired, unless the person has a temporary permit under sub. (11) (a), and each officer of any corporation, partnership member, limited liability company member or other person authorized to act on behalf of a seller who so operates, is guilty of a misdemeanor. Permits shall be held only by persons actively operating as sellers of tangible personal property or taxable services. Any person not so operating shall forthwith surrender that person's permit to the department for cancellation. The department may revoke the permit of a person found not to be actively operating as a seller of tangible personal property or taxable services.
27,3484
Section
3484. 77.52 (17m) (a) of the statutes is amended to read:
77.52 (17m) (a) A person who holds a valid certificate issued under s. 73.03 (50) may apply for a direct pay permit by submitting to the department $5 and a completed form that the department prescribes.
27,3484e
Section 3484e. 77.52 (17m) (b) 7. of the statutes is amended to read:
77.52 (17m) (b) 7. The applicant holds a permit under s. 77.52 (7) or is registered under s. 77.53 (9) valid certificate under s. 73.03 (50).
27,3484m
Section 3484m. 77.53 (1) of the statutes is amended to read:
77.53 (1) An Except as provided in sub. (1m), an excise tax is levied and imposed on the use or consumption in this state of taxable services under s. 77.52 purchased from any retailer, at the rate of 5% of the sales price of those services; on the storage, use or other consumption in this state of tangible personal property purchased from any retailer, at the rate of 5% of the sales price of that property; and on the storage, use or other consumption of tangible personal property manufactured, processed or otherwise altered, in or outside this state, by the person who stores, uses or consumes it, from material purchased from any retailer, at the rate of 5% of the sales price of that material.
27,3484r
Section 3484r. 77.53 (1m) of the statutes is created to read:
77.53 (1m) For motor vehicles that are used for a purpose in addition to retention, demonstration or display while held for sale in the regular course of business by a dealer who is licensed under s. 218.01, the base for the tax imposed under sub. (1) is the following:
(a) If the motor vehicle is assigned to and used by an employe of the dealer for whom the dealer is required to withhold amounts for federal income tax purposes, $96 per month for each motor vehicle registration plate held by the dealer, except that beginning in 1997 the department shall annually, as of January 1, adjust the dollar amount under this paragraph, rounded to the nearest whole dollar, to reflect the annual percentage change in the U.S. consumer price index for all urban consumers, U.S. city average, as determined by the U.S. department of labor, for the 12 months ending on June 30 of the year before the change.
(b) If the motor vehicle is used by the dealer or any person other than an employe of the dealer, the lease value as shown in the lease value tables that the internal revenue service prepares to interpret section 61 of the internal revenue code.
27,3484rm
Section 3484rm. 77.53 (9) of the statutes is amended to read:
77.53 (9) Every retailer selling tangible personal property or taxable services for storage, use or other consumption in this state shall register with the department obtain a certificate under s. 73.03 (50) and give the name and address of all agents operating in this state, the location of all distribution or sales houses or offices or other places of business in this state, and such other information as the department requires.
27,3484rr
Section 3484rr. 77.53 (9m) of the statutes is amended to read:
77.53 (9m) Any person who is not otherwise required to collect any tax imposed by this subchapter and who makes sales to persons within this state of tangible personal property or taxable services the use of which is subject to tax under this subchapter may, if the person so elects, register with the department, under such terms and conditions as the department imposes, shall obtain a valid certificate under s. 73.03 (50) and thereby be authorized and required to collect, report and remit to the department the use tax imposed by this subchapter.
27,3484s
Section 3484s. 77.54 (9a) (a) of the statutes is amended to read:
77.54 (9a) (a) This state or any agency thereof
and the University of Wisconsin Hospitals and Clinics Authority.
27,3485
Section 3485
. 77.54 (24) of the statutes is repealed.
27,3485b
Section 3485b. 77.56 (2) of the statutes is amended to read:
77.56 (2) The loan by an automobile dealer of a motor vehicle to any school or school district for a driver training educational program conducted by the school or school district is exempt from the use tax. If the dealer makes any other use of the vehicle except retention, demonstration or display while holding it for sale in the regular course of business, the use is taxable to the dealer under s. 77.53 as of the time the property is first so used, and the sales price of the vehicle to the dealer is the measure of the tax.
27,3485c
Section 3485c. 77.58 (5) of the statutes is amended to read:
