9,1809f
Section 1809f. 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 transmission 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:
9,1809g
Section 1809g. 76.28 (1) (e) 5. of the statutes is created to read:
76.28 (1) (e) 5. Transmitting electric current for light, heat or power.
9,1809h
Section 1809h. 76.28 (1) (eg) of the statutes is created to read:
76.28 (1) (eg) "Municipal utility" has the meaning given in s. 16.957 (1) (q).
9,1809j
Section 1809j. 76.28 (1) (gr) of the statutes is created to read:
76.28 (1) (gr) "Retail electric cooperative" has the meaning given in s. 16.957 (1) (t).
9,1809no
Section 1809no. 76.28 (1) (j) of the statutes is created to read:
76.28 (1) (j) "Transmission company" has the meaning given in s. 196.485 (1) (ge).
9,1809s
Section 1809s. 76.28 (2) (c) (intro.) of the statutes is amended to read:
76.28 (2) (c) (intro.) For Except as provided under par. (e), for private light, heat and power companies for 1986 and thereafter, an amount equal to the apportionment factor multiplied by the sum of:
9,1809w
Section 1809w. 76.28 (2) (d) of the statutes is amended to read:
76.28 (2) (d) For Except as provided under par. (e), for municipal light, heat and power companies, an amount equal to the gross revenues, except gross revenues from operations within the municipality that operates the company, multiplied by the rates under par. (b) or (c).
9,1809y
Section 1809y. 76.28 (2) (e) of the statutes is created to read:
76.28 (2) (e) For transmission companies, an amount equal to the gross revenues multiplied by the rates under par. (c).
9,1809zm
Section 1809zm. 76.48 (1g) (d) of the statutes is amended to read:
76.48 (1g) (d) "Gross revenues" means total operating revenues, except revenues for interdepartmental sales and for interdepartmental rents, less deductions from the sales and use tax under s. 77.61 (4) and, in respect to any electric cooperative that purchases more than 50% of the power it sells, less the actual cost of power purchased for resale by an electric cooperative, if the revenue from that purchased electric power is included in the seller's gross revenues or if the electric cooperative purchased more than 50% of the power it sold in the year prior to January 1, 1988, from a seller located outside this state. For an electric cooperative, "gross revenues" does not include grants awarded to the electric cooperative under s. 16.958 (2) (b). For a retail electric cooperative, "gross revenues" does not include public benefits fees collected by the retail electric cooperative under s. 16.957 (5) (a), public benefits fees received by the retail electric cooperative from a retail electric cooperative or municipal utility under a joint program established under s. 16.957 (5) (f). For a wholesale supplier, as defined in s. 16.957 (1) (w), "gross revenues" does not include any public benefits fees that are received from a municipal utility, as defined in s. 16.957 (1) (q), or retail electric cooperative or under a joint program established under s. 16.957 (5) (f).
9,1809zo
Section 1809zo. 76.48 (1g) (dm) of the statutes is created to read:
76.48 (1g) (dm) "Municipal utility" has the meaning given in s. 16.957 (1) (q).
9,1809zp
Section 1809zp. 76.48 (1g) (fm) of the statutes is created to read:
76.48 (1g) (fm) "Retail electric cooperative" has the meaning given in s. 16.957 (1) (t).
9,1810d
Section 1810d. 76.91 (1m) of the statutes is created to read:
76.91 (1m) If the amount calculated under sub. (1) is a negative amount and the taxpayer's annual gross revenue under s. 76.38, 1993 stats., is less than $10,000,000, the taxpayer may claim a credit against the fee imposed under this subchapter as follows:
(a) For the transitional adjustment fee paid for 1999, the taxpayer may consider the negative amount calculated under sub. (1) to be a positive amount and may claim a credit in an amount equal to 60% of the positive amount.
(b) For the transitional adjustment fee paid for the year 2000, the taxpayer may consider the negative amount calculated under sub. (1) to be a positive amount and may claim a credit in an amount equal to 40% of the positive amount.
9,1810em
Section 1810em. Chapter 77 (title) of the statutes is amended to read:
CHAPTER 77
TAXATION OF FOREST CROPLANDS;
REAL ESTATE TRANSFER FEES;
SALES AND USE TAXES; COUNTY AND
SPECIAL DISTRICT SALES AND USE
TAXES; MANAGED FOREST LAND;
TEMPORARY RECYCLING SURCHARGE;
LOCAL FOOD AND BEVERAGE TAX;
LOCAL RENTAL CAR TAX; Premier
resort area taxes; state rental
vehicle fee; dry cleaning fees
9,1810fm
Section 1810fm. 77.21 (1) of the statutes is amended to read:
77.21 (1) "Conveyance" includes deeds and other instruments for the passage of ownership interests in real estate, including contracts and assignments of a vendee's interest therein, including instruments that are evidence of a sale of time-share property, as defined in s. 707.02 (32), and including leases for at least 99 years but excluding leases for less than 99 years, easements and wills.
9,1810gm
Section 1810gm. 77.25 (21) of the statutes is created to read:
77.25 (21) Of transmission facilities or land rights to the transmission company, as defined in s. 196.485 (1) (ge), under s. 196.485 (5) (b) or (c) or (6) (a) 1. in exchange for securities, as defined in s. 196.485 (1) (fe).
9,1810hm
Section 1810hm. 77.255 of the statutes is amended to read:
77.255 Exemptions from return. No return is required with respect to conveyances exempt under s. 77.25 (1), (2r), (3), (4) or (11) from the fee imposed under s. 77.22. No return is required with respect to conveyances exempt under s. 77.25 (2) unless the transferor is also a lender for the transaction.
9,1812Lm
Section 1812Lm. 77.51 (4) (c) 6. of the statutes is repealed.
9,1812Lmg
Section 1812Lmg. 77.51 (9) (e) of the statutes is amended to read:
77.51 (9) (e) An auction which is
Five or fewer auctions that are the sale of personal farm property or household goods and not that are held
by the same auctioneer at regular intervals the same location during the year. In this paragraph, with respect to indoor locations, "location" means a building, except that in the case of a shopping center or a shopping mall "location" means a store.
9,1812Lmr
Section 1812Lmr. 77.51 (14g) (fm) of the statutes is created to read:
77.51 (14g) (fm) The transfer of transmission facilities, as defined in s. 196.485 (1) (h), to a transmission company, as defined in s. 196.485 (1) (ge), after the organizational start-up date, as defined in s. 196.485 (1) (dv), of such company in exchange for securities, as defined in s. 196.485 (1) (fe);
9,1812Ln
Section 1812Ln. 77.52 (2) (a) 1. of the statutes is amended to read:
77.52 (2) (a) 1. The furnishing of rooms or lodging to transients by hotelkeepers, motel operators and other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for use of the accommodations, including the furnishing of rooms or lodging through the sale of a time-share property, as defined in s. 707.02 (32), if the use of the rooms or lodging is not fixed at the time of sale as to the starting day or the lodging unit. In this subdivision, "transient" means any person residing for a continuous period of less than one month in a hotel, motel or other furnished accommodations available to the public. In this subdivision, "hotel" or "motel" means a building or group of buildings in which the public may obtain accommodations for a consideration, including, without limitation, such establishments as inns, motels, tourist homes, tourist houses or courts, lodging houses, rooming houses, summer camps, apartment hotels, resort lodges and cabins and any other building or group of buildings in which accommodations are available to the public, except accommodations, including mobile homes as defined in s. 66.058 (1) (d), rented for a continuous period of more than one month and accommodations furnished by any hospitals, sanatoriums, or nursing homes, or by corporations or associations organized and operated exclusively for religious, charitable or educational purposes provided that no part of the net earnings of such corporations and associations inures to the benefit of any private shareholder or individual. In this subdivision, "one month" means a calendar month or 30 days, whichever is less, counting the first day of the rental and not counting the last day of the rental.
9,1812Lp
Section 1812Lp. 77.52 (2) (a) 2. of the statutes is amended to read:
77.52 (2) (a) 2. The sale of admissions to amusement, athletic, entertainment or recreational events or places except county fairs, the sale, rental or use of regular bingo cards, extra regular cards, special bingo cards and the sale of bingo supplies to players and the furnishing, for dues, fees or other considerations, the privilege of access to clubs or the privilege of having access to or the use of amusement, entertainment, athletic or recreational devices or facilities, including, in connection with the sale or use of time-share property, as defined in s. 707.02 (32), the sale or furnishing of use of recreational facilities on a periodic basis or other recreational rights, including but not limited to membership rights, vacation services and club memberships.
9,1812Lr
Section 1812Lr. 77.54 (20) (c) 4m. of the statutes is created to read:
77.54 (20) (c) 4m. Taxable sales do not include food and beverage items under pars. (b) 4. and (c) 2., and disposable products that are transferred with such items, that are provided by a restaurant to the restaurant's employe during the employe's work hours.
9,1812np
Section 1812np. 77.54 (20) (c) 6. of the statutes is amended to read:
77.54 (20) (c) 6. For purposes of subd. 1., "premises" shall be construed broadly, and, by way of illustration but not limitation, shall include the lobby, aisles and auditorium of a theater or the seating, aisles and parking area of an arena, rink or stadium or the parking area of a drive-in or outdoor theater. The premises of a caterer with respect to catered meals or beverages shall be the place where served. Vending machine premises shall include the room or area in which located Sales from a vending machine shall be considered sales for off-premises consumption.
9,1812p
Section 1812p. 77.54 (30) (a) 3. of the statutes is amended to read:
77.54 (30) (a) 3. Electricity sold during the months of November, December, January, February, March and April for use in farming, including but not limited to agriculture, dairy farming, floriculture and horticulture.
9,1812t
Section 1812t. 77.54 (44) of the statutes is created to read:
77.54 (44) The gross receipts from the sale of and the storage, use or other consumption of materials, supplies and fuel used in the maintenance of railroad tracks and rights-of-way.
9,1813v
Section 1813v. 77.54 (44) of the statutes is created to read:
77.54 (44) The gross receipts from the collection of public benefits fees that are charged under s. 16.957 (4) (a) or (5) (a).
9,1815
Section
1815. 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 $20 late filing fee unless the return was not timely filed because of the death of the person required to file or unless the return was not timely filed because of a reasonable due to good cause and not because of due to neglect. 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 fee established under s. 73.03 (50), if the person does not hold a valid certificate under s. 73.03 (50), and the security required under s. 77.61 (2) has not been placed with the department. 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:
9,1815g
Section 1815g. 77.63 of the statutes is created to read:
77.63 Agreements with direct marketers. (1) (a) The department of revenue may enter into agreements with out-of-state direct marketers to collect the sales tax and the use tax imposed under this subchapter at the rate imposed under this subchapter plus the rate imposed under subch. V. An out-of-state direct marketer that collects the sales tax and the use tax under this section may retain 5% of the first $1,000,000 of the taxes collected in a year and 6% of the taxes collected in excess of $1,000,000 in a year. This section does not apply to an out-of-state direct marketer who is required to collect the sales tax and the use tax imposed under this subchapter and under subch. V.
(b) Sections 77.58, 77.59 and 77.60, as they apply to the taxes imposed under this subchapter, apply to agreements under this section, except that the department of revenue may negotiate payment schedules and audit procedures with out-of-state direct marketers. The retailer's discount under s. 77.61 (4) (c) does not apply to agreements under this section.
(2) Annually, by July 31, the department of revenue shall certify to the department of health and family services an amount equal to one-eleventh of the taxes collected under sub. (1) for grants to counties under s. 46.513.
9,1816
Section
1816. 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% 98.25% 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).
9,1817
Section
1817. 77.76 (4) of the statutes is amended to read:
77.76 (4) There shall be retained by the state 1.5% of the taxes collected under this subchapter for taxes imposed by special districts under s. 77.705 and 1.75% of the taxes collected for taxes imposed by counties under s. 77.70 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.
9,1817bb
Section 1817bb. Subchapter VII (title) of chapter 77 [precedes 77.92] of the statutes is amended to read:
CHAPTER 77
temporary recycling surcharge
9,1817bc
Section 1817bc. 77.92 (4) of the statutes is amended to read:
77.92 (4) "Net business income", with respect to a partnership, means taxable income as calculated under section 703 of the internal revenue code Internal Revenue Code; plus the items of income and gain under section 702 of the internal revenue code Internal Revenue Code, including taxable state and municipal bond interest and excluding nontaxable interest income or dividend income from federal government obligations; minus the items of loss and deduction under section 702 of the internal revenue code Internal Revenue Code, except items that are not deductible under s. 71.21; plus guaranteed payments treated as not made to partners under section 707 (a) (c) of the internal revenue code Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds), (2dx) and (3s); and plus or minus, as appropriate, transitional adjustments, depreciation differences and basis differences under s. 71.05 (13), (15), (16), (17) and (19); 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 Internal Revenue Code.
9,1817bcm
Section 1817bcm. 77.92 (4r) of the statutes is repealed.
9,1817bd
Section 1817bd. 77.93 (intro.) of the statutes is amended to read:
77.93 Applicability. (intro.) For the privilege of doing business in this state, there is imposed a temporary recycling surcharge on the following entities:
9,1817be
Section 1817be. 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 more than $1,000,000 in total gross 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.
9,1817bf
Section 1817bf. 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 more than $1,000,000 in total gross receipts from all activities for the taxable year.
9,1817bg
Section 1817bg. 77.94 (1) (intro.) of the statutes is amended to read:
77.94 (1) (intro.) Except as provided in subs. sub. (2) and (3), for taxable years ending
beginning after April 1, 1991 December 31, 1999, the surcharge imposed under s. 77.93 is calculated as follows:
9,1817bh
Section 1817bh. 77.94 (1) (a) of the statutes is amended to read:
77.94 (1) (a) On a corporation under s. 77.93 (1) and (4), an amount equal to the amount calculated by multiplying gross tax liability for the taxable year of the corporation by 5.5% 3
.3%, or in the case of a tax-option corporation an amount equal to the amount calculated by multiplying net income under s. 71.34 by 0.4345% 0.2
607%, up to a maximum of
$9,800
$20,000, or $25, whichever is greater.
9,1817bi
Section 1817bi. 77.94 (1) (b) of the statutes is amended to read:
77.94 (1) (b) On an entity under s. 77.93 (2) or (3), except an entity that has
less than $4,000 no more than $1,000,000 of gross receipts, an amount equal to the amount calculated by multiplying net business income as allocated or apportioned to this state by means of the methods under s. 71.04, for the taxable year of the entity by 0.4345% 0.2
607%, up to a maximum of
$9,800 $20,000, or $25, whichever is greater.
9,1817bj
Section 1817bj. 77.94 (1) (c) of the statutes is amended to read:
77.94 (1) (c) On an entity under s. 77.93 (5), except an entity that has a net farm profit gross receipts from farming of less no more than
$1,000 $1,000,000, a surcharge of $25, regardless of whether the entity is subject to a surcharge determined under par. (b).
9,1817bk
Section 1817bk. 77.94 (3) of the statutes is repealed.
9,1817bL
Section 1817bL. 77.94 (4) of the statutes is repealed.
9,1817bm
Section 1817bm. 77.945 of the statutes is repealed.
9,1817bn
Section 1817bn. 77.96 (6) of the statutes is amended to read:
77.96 (6) The department of revenue shall refer to the surcharge under this subchapter as the temporary recycling surcharge.
