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:
77.58 (5) The department, if it deems it necessary to ensure payment to or facilitate the collection by the state of the amount of taxes, may require returns and payments of the amount of taxes for other than quarterly periods. The department may, if satisfied that the revenues will be adequately safeguarded, permit returns and payments of the amount of taxes for other than quarterly periods. Such returns or payments shall be due or payable by the last day of the month next succeeding the end of the reporting or paying period, except that the department may require by written notice to the taxpayer that the returns or payments shall be due or payable by the 20th day of the month next succeeding the end of the reporting or paying period. Any person who discontinues business or whose permit has not been renewed under s. 77.52 (10) or (11) (b) who does not hold a valid permit under s. 77.52 (9) prior to the end of a reporting period shall, within 30 days of after such discontinuance or nonrenewal after the date on which the person ceases to hold a valid permit, file a return and make payment of pay the taxes due from the beginning of such reporting period. If a business is discontinued and a final report thereon has been made covering all payments due or refunds claimed as provided in this section, the account shall be closed, the seller's permit terminated and, notwithstanding any other provisions of this section, no further reports may be required.
27,3485L
Section 3485L. 77.60 (2) (intro.) of the statutes is amended to read:
77.60 (2) (intro.) Delinquent sales and use tax returns shall be subject to a $10 late filing fee unless the return was not timely filed because of the death of the person required to file. The fee shall not apply if the department has failed to issue a seller's permit or a use tax registration within 30 days of the receipt of an application for a seller's permit or use tax registration accompanied by the permit fee required established under s. 77.52 (8) 73.03 (50), if the person does not hold a valid certificate under s. 73.03 (50), and either the security required under s. 77.61 (2) or evidence of compliance with s. 77.52 (10) (c). Delinquent sales and use taxes shall bear interest at the rate of 1.5% per month until paid. The taxes imposed by this subchapter shall become delinquent if not paid:
27,3485o
Section 3485o. 77.61 (5) (b) 9. of the statutes is amended to read:
77.61 (5) (b) 9. The administrator of the lottery division in the gaming commission department for the purpose of withholding of lottery winnings under s. 565.30 (5).
27,3485s
Section 3485s. 77.71 (2) of the statutes is amended to read:
77.71 (2) An excise tax is imposed at the rate of 0.5% of the sales price upon every person storing, using or otherwise consuming in the county tangible personal property or services if the property or service is subject to the state use tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3) or (4) has been paid relieves the buyer of liability for the tax under this subsection and except that if the buyer has paid a similar local tax in another state on a purchase of the same property or services that tax shall be credited against the tax under this subsection and except that 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 the tax under this subsection is imposed not on the sales price but on the amount under s. 77.53 (1m).
27,3485v
Section 3485v. 77.76 (3) of the statutes is amended to read:
77.76 (3) From the appropriation under s. 20.835 (4) (g) the department shall distribute 98.5% 98.7% of the county taxes reported for each enacting county, minus the county portion of the retailers' discounts, to the county and shall indicate the taxes reported by each taxpayer, no later than the end of the 3rd month following the end of the calendar quarter in which such amounts were reported. In this subsection, the “county portion of the retailers' discount" is the amount determined by multiplying the total retailers' discount by a fraction the numerator of which is the gross county sales and use taxes payable and the denominator of which is the sum of the gross state and county sales and use taxes payable. The county taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments and all other adjustments of the county taxes previously distributed. Interest paid on refunds of county sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (g) at the rate paid by this state under s. 77.60
(1) (a). The county may retain the amount it receives or it may distribute all or a portion of the amount it receives to the towns, villages, cities and school districts in the county. Any county receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).
27,3485x
Section 3485x. 77.76 (4) of the statutes is amended to read:
77.76 (4) There shall be retained by the state
1.5% 1.3% of the taxes collected under this subchapter to cover costs incurred by the state in administering, enforcing and collecting the tax. All interest and penalties collected shall be deposited and retained by this state in the general fund.
27,3486
Section 3486
. 77.82 (2) (intro.) of the statutes is amended to read:
77.82 (2) Petition. (intro.) Any owner of land may petition the department to designate any eligible parcel of land as managed forest land. A petition may include any number of eligible parcels under the same ownership in a single municipality. Each petition shall be submitted on a form provided by the department and shall be accompanied by a nonrefundable $10 application fee unless a different amount of the fee is established by the department by rule at an amount equal to the average expense to the department of recording an order issued under this subchapter, which. The fee shall be
credited to deposited in the conservation fund and credited to the appropriation under s. 20.370 (1) (cr). Each petition shall include all of the following:
27,3487
Section 3487
. 77.82 (4) of the statutes is amended to read:
77.82 (4) Additions to managed forest land. An owner may petition the department to designate as managed forest land an additional parcel of land in the same municipality if the additional parcel is at least 3 acres in size and is contiguous to any of the owner's designated land. The petition shall be accompanied by a nonrefundable $10 application fee unless a different amount of the fee is established in the same manner as the fee under sub. (2), which. The fee shall be
credited to deposited in the conservation fund and credited to the appropriation under s. 20.370 (1) (cr). The petition shall be submitted on a department form and shall contain any additional information required by the department.
27,3488
Section
3488. 77.82 (4m) (bn) of the statutes is amended to read:
77.82 (4m) (bn) A petition under this subsection shall be accompanied by a nonrefundable $100 application fee which shall be credited to deposited in the conservation fund and credited to the appropriation under s. 20.370 (1) (cr).
27,3488m
Section 3488m. 77.84 (2) (c) of the statutes is amended to read:
77.84 (2) (c) In 1992 and each 5th year thereafter, the department of revenue shall adjust the amounts under pars. (a) and (b) by multiplying the amount specified by a ratio using as the denominator the department of revenue's estimate of the average statewide tax per acre of property classes under s. 70.32 (2) (b) 4., 1993 stats., s. 70.32 (2) (b) 5., 1993 stats., and s. 70.32 (2) (b) 6., 1993 stats., for 1986 and, as the numerator, the department of revenue's estimate of the average tax per acre for the same classes of property for the year in which the adjustment is made.
27,3489
Section 3489
. 77.85 of the statutes is amended to read:
77.85 State contribution. The department shall pay before June 30 annually the municipal treasurer, from the appropriation under s. 20.370 (4) (ar) (5) (bv), 20 cents for each acre of land in the municipality that is designated as managed forest land under this subchapter.
27,3490
Section 3490
. 77.88 (2) (d) of the statutes is amended to read:
77.88 (2) (d) Within 10 days after a transfer of ownership, the former owner shall, on a form provided by the department, file with the department a report of the transfer signed by the former owner and the transferee. The report shall be accompanied by a $20 fee which shall be credited to deposited in the conservation fund and credited to the appropriation under s. 20.370 (1) (cr). The department shall immediately notify each person entitled to notice under s. 77.82 (8).
27,3491
Section 3491
. 77.89 (1) of the statutes is amended to read:
77.89 (1) Payment to municipalities. By June 30 of each year, the department, from the appropriation under s. 20.370 (4) (ar) (5) (bv), shall pay 50% of each payment received under s. 77.84 (3) (b), 77.87 (3) or 77.88 (7) to the treasurer of the municipality in which is located the land to which the payment applies.
27,3492
Section 3492
. 77.91 (4) of the statutes is amended to read:
77.91 (4) Expenses. The Except as provided in sub. (5), the department's expenses for the administration of this subchapter shall be paid from the appropriation under s. 20.370 (1) (mu).
27,3493
Section 3493
. 77.91 (5) of the statutes is amended to read:
77.91 (5) Recording. Each register of deeds who receives notice of an order under this subchapter shall record the action as provided under s. 59.51. The department shall pay the register of deeds the fee specified under s. 59.57 (1) (a) from the appropriation under s. 20.370 (1) (mu) (cr). If the amount in the appropriation under s. 20.370 (1) (cr) in any fiscal year is insufficient to pay the full amount required under this subsection in that fiscal year, the department shall pay the balance from the appropriation under s. 20.370 (1) (mu).
27,3493m
Section 3493m. 77.92 (4) of the statutes is amended to read:
77.92 (4) “Net business income", with respect to a partnership or limited liability company, means taxable income as calculated under section 703 of the internal revenue code; plus the items of income and gain under section 702 of the internal revenue code; minus the items of loss and deduction under section 702 of the internal revenue code; plus payments treated as not made to partners under section 707 (a) of the internal revenue code; plus the credits claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL) and (2ds); but excluding income, gain, loss and deductions from farming. “Net business income", with respect to a natural person, estate or trust, means profit from a trade or business for federal income tax purposes and includes net income derived as an employe as defined in section 3121 (d) (3) of the internal revenue code.
27,3494
Section 3494
. 77.92 (4r) of the statutes is created to read:
77.92 (4r) “Total receipts from all activities" means gross receipts, gross sales, gross dividends, gross interest income, gross rents, gross royalties, the gross sales price from the disposition of capital assets and business assets and all other receipts that are included in gross income under ch. 71.
27,3495
Section 3495
. 77.93 (1) of the statutes is amended to read:
77.93 (1) All corporations required to file a return under subch. IV or V of ch. 71 that have at least $4,000 in total receipts from all activities for the taxable year except corporations that are exempt from taxation under s. 71.26 (1) and that have no unrelated business income reportable under s. 71.24 (1m). The surcharge is imposed on the tax-option corporation, not on its shareholders, except that if a tax-option corporation's surcharge is delinquent, its shareholders are jointly and severally liable for it.
27,3496
Section 3496
. 77.93 (4) of the statutes is amended to read:
77.93 (4) All insurers that are required to file a return under subch. VII of ch. 71 and that have at least $4,000 in total receipts from all activities for the taxable year.
