71.93 (1) (a) 3. An amount that the department of health and family services may recover under s. 49.45 (2) (a) 10. or 49.497, if the department of health and family services has certified the amount under s. 49.85.
109,232m
Section 232m. 73.03 (28d) of the statutes is created to read:
73.03 (28d) To enter into a contract to participate in the multistate tax commission audit program. The department shall allocate a portion of the amount collected under chs. 71 and 77 through the contract to the appropriation under s. 20.566 (1) (hn) to pay the fees necessary to participate in the multistate tax commission audit program. The department shall allocate the remainder of such collections to the general fund.
109,232p
Section 232p. 73.03 (52) of the statutes is amended to read:
73.03 (52) To enter into agreements with the internal revenue service Internal Revenue Service that provide for offsetting state tax refunds against federal tax obligations; and to charge a fee up to $25 per transaction for such offsets; and offsetting federal tax refunds against state tax obligations, if the agreements provide that setoffs under ss. 71.93 and 71.935 occur before the setoffs under those agreements.
109,233ab
Section 233ab. 74.48 of the statutes is repealed.
109,233ad
Section 233ad. 74.485 of the statutes is created to read:
74.485 Penalty for converting agricultural land. (1) Definition. In this section, "agricultural land" has the meaning given in s. 70.32 (2) (c) 1.
(2) Penalty. Except as provided in sub. (4), a person who owns land that has been assessed as agricultural land under s. 70.32 (2r) and who converts the land's use so that the land is not eligible to be assessed as agricultural land under s. 70.32 (2r), as determined by the assessor of the taxation district in which the land is located, shall pay a penalty to the county in which the land is located in an amount, calculated by the county treasurer, that is equal to the number of acres converted multiplied by the amount of the difference between the average fair market value of an acre of agricultural land sold in the county in the year before the year that the person converts the land, as determined under sub. (3), and the average equalized value of an acre of agricultural land in the county in the year before the year that the person converts the land, as determined under sub. (3), multiplied by the following:
(a) Five percent, if the converted land is more than 30 acres.
(b) Seven and one-half percent, if the converted land is 30 acres or less but at least 10 acres.
(c) Ten percent, if the converted land is less than 10 acres.
(3) Value determination. Annually, the department of revenue shall determine the average equalized value of an acre of agricultural land in each county in the previous year, as provided under s. 70.57, and the average fair market value of an acre of agricultural land sold in each county in the previous year based on the sales in each county in the previous year of parcels of agricultural land that are 38 acres or more to buyers who intend to use the land as agricultural land.
(4) Exceptions and deferral. (a) A person who owns land that has been assessed as agricultural land under s. 70.32 (2r) and who converts the land's use so that the land is not eligible to be assessed as agricultural land under s. 70.32 (2r) is not subject to a penalty under sub. (2) if the converted land may be assessed as swamp or waste under s. 70.32 (2) (a) 5., as productive forest land under s. 70.32 (2) (a) 6., or as other under s. 70.32 (2) (a) 7. or if the amount of the penalty determined under sub. (2) represents less than $25 for each acre of converted land.
(b) If a person owes a penalty under sub. (2), the treasurer of the county in which the person's land is located may defer payment of the penalty to the succeeding taxable year if the person demonstrates to the assessor of the taxation district in which the land is located that the person's land will be used as agricultural land in the succeeding taxable year. A person who receives a deferral under this paragraph is not subject to the penalty under sub. (2) related to the deferral, if the person's land is used as agricultural land in the succeeding taxable year. If the land of a person who receives a deferral under this paragraph is not used as agricultural land in the succeeding taxable year, the person shall pay the penalty with interest at the rate of 1% a month, or fraction of a month, from the date that the treasurer granted a deferral to the date that the penalty is paid.
(5) Payment. Except as provided in sub. (4), a person who owes a penalty under sub. (2) shall pay the penalty to the county in which the person's land related to the penalty is located no later than 30 days after the date that the penalty is assessed. A penalty that is not paid on the date it is due is considered delinquent and shall be paid with interest at the rate of 1% a month, or fraction of a month, from the date that the penalty is assessed to the date that the penalty is paid. The county shall collect an unpaid penalty as a special charge against the land related to the penalty.
(6) Distribution. A county that collects a penalty under this section shall distribute 50% of the amount of the penalty to the taxation district in which the land related to the penalty is located. If the land related to the penalty is located in 2 or more taxation districts, the county shall distribute 50% of the amount of the penalty to the taxation districts in proportion to the equalized value of the land related to the penalty that is located in each taxation district. A taxation district shall distribute 50% of any amount it receives under this subsection to an adjoining taxation district, if the taxation district in which the land related to the penalty is located annexed the land related to the penalty from the adjoining taxation district in either of the 2 years preceding a distribution under this subsection.
(7) Notice. A person who owns land that has been assessed as agricultural land under s. 70.32 (2r) and who sells the land shall notify the buyer of the land of all of the following:
(a) That the land has been assessed as agricultural land under s. 70.32 (2r).
(b) Whether the person who owns the land and who is selling the land has been assessed a penalty under sub. (2) related to the land.
(c) Whether the person who owns the land and who is selling the land has been granted a deferral under sub. (4) related to the land.
(8) Taxation district assessor. The assessors of the taxation districts located in the county shall inform the county treasurer and the real property lister of all sales of agricultural land located in the county.
(9) Administration. The county in which the land as described in sub. (1) is located shall administer the penalty under this section.
109,233b
Section 233b. 77.52 (2) (a) 5. of the statutes is renumbered 77.52 (2) (a) 5. a. and amended to read:
77.52
(2) (a) 5. a. The sale of telecommunications services
, except services subject to 4 USC 116 to 126, as amended by P.L. 106-252, that either originate or terminate in this state; except services that are obtained by means of a toll-free number, that originate outside this state and that terminate in this state; and are charged to a service address in this state, regardless of the location where that charge is billed or paid
,; and the sale of the rights to purchase telecommunications services, including purchasing reauthorization numbers, by paying in advance and by using an access number and authorization code
, except sales that are subject to subd. 5. b.
109,233c
Section 233c. 77.52 (2) (a) 5. b. of the statutes is created to read:
77.52
(2) (a) 5. b. The sale of services subject to
4 USC 116 to
126, as amended by P.L.
106-252, if the customer's place of primary use of the services is in this state, as determined under
4 USC 116 to
126, as amended by P.L.
106-252. For purposes of this subd. 5. b., all of the provisions of
4 USC 116 to
126, as amended by P.L.
106-252, are adopted, except that if
4 USC 116 to
126, as amended by P.L.
106-252, or the application of
4 USC 116 to
126, as amended by P.L.
106-252, is found unconstitutional the sale of telecommunications services is subject to the tax imposed under this section as provided in subd. 5. a.
109,233e
Section 233e. 77.52 (3m) (intro.) of the statutes is amended to read:
77.52 (3m) (intro.) In regard to the sale of the rights to purchase telecommunications services under sub. (2) (a) 5. a.:
109,233f
Section 233f. 77.52 (3n) of the statutes is created to read:
77.52
(3n) In regard to the sale of the rights to purchase telecommunications services under sub. (2) (a) 5. b., the situs of the sale is as determined under
4 USC 116 to
126, as amended by P.L.
106-252.
109,233fe
Section 233fe. 77.52 (13) of the statutes is amended to read:
77.52
(13) For the purpose of the proper administration of this section and to prevent evasion of the sales tax it shall be presumed that all receipts are subject to the tax until the contrary is established. The burden of proving that a sale of tangible personal property or services is not a taxable sale at retail is upon the person who makes the sale unless that person takes from the purchaser a certificate to the effect that the property or service is purchased for resale or is otherwise exempt; except that
no certificate is required for sales of cattle, sheep, goats, and pigs that are sold at a livestock market, as defined in s. 95.68 (1) (e), and no certificate is required for sales of commodities, as defined in
7 USC 2, that are consigned for sale in a warehouse in or from which the commodity is deliverable on a contract for future delivery subject to the rules of a commodity market regulated by the U.S. commodity futures trading commission if upon the sale the commodity is not removed from the warehouse.
109,233fg
Section 233fg. 77.523 of the statutes is created to read:
77.523 Customer remedy. If a customer purchases a service that is subject to
4 USC 116 to
126, as amended by P.L.
106-252, and if the customer believes that the amount of the tax assessed for the service under this subchapter or the place of primary use or taxing jurisdiction assigned to the service is erroneous, the customer may request that the service provider correct the alleged error by sending a written notice to the service provider. The notice shall include a description of the alleged error, the street address for the customer's place of primary use of the service, the account name and number of the service for which the customer seeks a correction, and any other information that the service provider reasonably requires to process the request. Within 60 days from the date that a service provider receives a request under this section, the service provider shall review its records to determine the customer's taxing jurisdiction. If the review indicates that there is no error as alleged, the service provider shall explain the findings of the review in writing to the customer. If the review indicates that there is an error as alleged, the service provider shall correct the error and shall refund or credit the amount of any tax collected erroneously, along with the related interest, as a result of the error from the customer in the previous 48 months, consistent with s. 77.59 (4). A customer may take no other action, or commence any action, to correct an alleged error in the amount of the tax assessed under this subchapter on a service that is subject to
4 USC 116 to
126, as amended by P.L.
106-252, or to correct an alleged error in the assigned place of primary use or taxing jurisdiction, unless the customer has exhausted his or her remedies under this section.
109,233fh
Section 233fh. 77.525 of the statutes is amended to read:
77.525 Reduction to prevent double taxation. Any person who is subject to the tax under s. 77.52 (2) (a) 5. a. on telecommunications services that terminate in this state and who has paid a similar tax on the same services to another state may reduce the amount of the tax remitted to this state by an amount equal to the similar tax properly paid to another state on those services or by the amount due this state on those services, whichever is less. That person shall refund proportionally to the persons to whom the tax under s. 77.52 (2) (a) 5. a. was passed on an amount equal to the amounts not remitted.
109,233g
Section 233g. 77.53 (10) of the statutes is amended to read:
77.53
(10) For the purpose of the proper administration of this section and to prevent evasion of the use tax and the duty to collect the use tax, it is presumed that tangible personal property or taxable services sold by any person for delivery in this state is sold for storage, use
, or other consumption in this state until the contrary is established. The burden of proving the contrary is upon the person who makes the sale unless that person takes from the purchaser a certificate to the effect that the property or taxable service is purchased for resale, or otherwise exempt from the tax; except that
no certificate is required for sales of cattle, sheep, goats, and pigs that are sold at a livestock market, as defined in s. 95.68 (1) (e), and no certificate is required for sales of commodities, as defined in
7 USC 2, that are consigned for sale in a warehouse in or from which the commodity is deliverable on a contract for future delivery subject to the rules of a commodity market regulated by the U.S. commodity futures trading commission if upon the sale the commodity is not removed from the warehouse.
109,233j
Section 233j. 77.54 (46m) of the statutes is created to read:
77.54 (46m) The gross receipts from the sale of and the storage, use, or other consumption of telecommunications services, if the telecommunications services are obtained by using the rights to purchase telecommunications services, including purchasing reauthorization numbers, by paying in advance and by using an access number and authorization code; and if the tax imposed under s. 77.52 or 77.53 was previously paid on the sale or purchase of such rights.
109,233k
Section 233k. 77.72 (3) (b) of the statutes is amended to read:
77.72
(3) (b)
Exceptions. Communication A communication service has a situs where the customer is billed for the service if the customer calls collect or pays by credit card.
Services subject to s. 77.52 (2) (a) 5. b. have a situs at the customer's place of primary use of the services, as determined under 4 USC 116 to 126, as amended by P.L. 106-252. Towing services have a situs at the location to which the vehicle is delivered. Services performed on tangible personal property have a situs at the location where the property is delivered to the buyer.
109,233L
Section 233L. 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. The fee shall be deposited in the conservation fund and credited to the appropriation under s. 20.370 (1) (cr). Each petition shall include all of the following:
109,233m
Section 233m. 77.82 (2m) of the statutes is created to read:
77.82 (2m) Fees for petitions. (a) Except as provided in par. (b), a petition under sub. (2) or (4m) shall be accompanied by a nonrefundable application fee of $100.
(b) If the petition is accompanied by a proposed management plan as provided in par. (c), the nonrefundable application fee shall be $10 unless a different amount for 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.
(c) A proposed management plan that qualifies for the reduced fee under par. (b) shall be one of the following:
1. A management plan prepared by a qualified forester, as defined by rule by the department.
2. Any other management plan approved by the department.
3. For petitions under sub. (4m), a recent management plan that was approved by the department for the forest cropland that is subject to the conversion petition under sub. (4m).
(d) All the fees collected under this subsection shall be deposited in the conservation fund. The fees collected under par. (b) and $10 of each $100 fee collected under par. (a) shall be credited to the appropriation under s. 20.370 (1) (cr).
(e) If the proposed management plan is not approved by the department under its initial review under sub. (3) (a), the department shall collect from the petitioner a fee in an amount equal to $100 less the amount the petitioner paid under par. (c).
109,233n
Section 233n. 77.82 (3) (a) of the statutes is amended to read:
77.82 (3) (a) The petitioner may submit a proposed management plan for the entire acreage of each parcel with the petition. The department, after considering the owner's forest management objectives as stated under sub. (2) (e), shall review and either approve or disapprove the proposed plan. If the department disapproves a plan, it shall inform the petitioner of the changes necessary to qualify the plan for approval upon subsequent review.
109,233nm
Section 233nm. 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) (2m) (b). The fee shall be 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.
109,233o
Section 233o. 77.82 (4m) (bn) of the statutes is repealed.
109,233p
Section 233p. 77.82 (4m) (c) of the statutes is repealed.
79.01 (1) There is established an account in the general fund entitled the "Expenditure Restraint Program Account." There shall be appropriated to that account $25,000,000 in 1991, in 1992, and in 1993; $42,000,000 in 1994; $48,000,000 in each year beginning in 1995 and ending in 1999; $57,000,000 in the year 2000 and in the year 2001; and $57,570,000 in 2002; and $58,145,700 in 2003 and in each year thereafter.
109,234b
Section 234b. 79.01 (2d) of the statutes is created to read:
79.01 (2d) There is established an account in the general fund entitled the "County and Municipal Aid Account."
There shall be appropriated to that account $999,709,900 in 2004 and in each year thereafter.
109,234r
Section 234r. 79.015 of the statutes is amended to read:
79.015 Statement of estimated payments. The department of revenue, on or before September 15 of each year, shall provide to each municipality and county a statement of estimated payments to be made in the next calendar year to the municipality or county under ss. 79.03, 79.035, 79.036, 79.04, 79.05, 79.058, and 79.06.
109,236
Section 236. 79.02 (2) (b) of the statutes is amended to read:
79.02 (2) (b) Subject to s. 59.605 (4), payments in July shall equal 15% of the municipality's or county's estimated payments under ss. 79.03, 79.035, 79.036, 79.04, 79.058, and 79.06 and 100% of the municipality's estimated payments under s. 79.05.
109,238
Section 238. 79.02 (3) of the statutes is amended to read:
79.02 (3) Subject to s. 59.605 (4), payments to each municipality and county in November shall equal that municipality's or county's entitlement to shared revenues under ss. 79.03, 79.035, 79.036, 79.04, 79.05, 79.058
, and 79.06 for the current year, minus the amount distributed to the municipality or county in July. In November 2002, the amount of the payments to each municipality and county under ss. 79.03, 79.04, 79.05, 79.058, and 79.06 to be paid from the appropriation account under s. 20.855 (4) (rb) shall be the amount of such payments to the municipality or county multiplied by the quotient of an amount equal to the moneys available, as determined by the department of administration, from the appropriation account under s. 20.855 (4) (rb) divided by $826,068,930.
109,239
Section 239. 79.03 (1) of the statutes is amended to read:
79.03 (1) Each Ending with the distributions in 2003, each municipality and county is entitled to shared revenue, consisting of an amount determined on the basis of population under sub. (2), plus an amount determined under sub. (3).
109,240
Section 240. 79.03 (3c) (b) (intro.) of the statutes is amended to read:
79.03 (3c) (b) Eligibility. (intro.) A Ending with the distributions in 2003, a municipality is eligible for a payment under this subsection if all of the following conditions are met:
79.03 (3c) (f) Distribution amount. If the total amounts calculated under pars. (c) to (e) exceed the total amount to be distributed under this subsection, the amount paid to each eligible municipality shall be paid on a prorated basis. The total amount to be distributed under this subsection from s. 20.835 (1) (b) is $10,000,000 beginning in 1996 and ending in 1999; and $11,000,000 in the year 2000 and in the year 2001;.
The total amount to be distributed under this subsection from ss. 20.835 (1) (b) and 20.855 (4) (rb) in 2002 is $11,110,000 in 2002; and $11,221,100 in 2003 and in each year thereafter and the total amount to be distributed under this subsection from s. 20.835 (1) (b) in 2003 is $11,221,100.
79.03 (4) In 1991, the total amount to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) is $869,000,000. In 1992, the total amount to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) is $885,961,300. In 1993, the total amount to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) is $903,680,500. In 1994, the total amounts to be distributed under this section and ss. 79.04 and 79.06 from s. 20.835 (1) (d) are $746,547,500 to municipalities and $168,981,800 to counties. Beginning in 1995 and ending in 2001, the total amounts to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) are $761,478,000 to municipalities and $168,981,800 to counties. In 2002, the total amounts to be distributed under ss. 79.03, 79.04, and 79.06 from s. ss. 20.835 (1) (d) and 20.855 (4) (rb) are $769,092,800 to municipalities and $170,671,600 to counties. In 2003 and subsequent years, the total amounts to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) are $776,783,700 to municipalities and $172,378,300 to counties.
109,244
Section 244. 79.03 (6) of the statutes is created to read:
79.03 (6) Beginning in 2004, no municipality or county may receive payments under subs. (2) and (3) and no municipality may receive a payment under sub. (3c).
109,244d
Section 244d. 79.035 of the statutes is created to read:
79.035 County and municipal aid. (1) Subject to reductions under s. 79.036 (3), in 2004 and subsequent years, each county and municipality shall receive a payment from the county and municipal aid account in an amount determined under sub. (2).
(2) (a) 1. For the distribution in 2004, each county and municipality will receive a payment that is equal to the amount of the payments the county or municipality received in 2003 under ss. 79.03,
79.04, 79.05, 79.058, and 79.06, less the amount of the reduction under subd. 2.
2. The department of revenue shall reduce the amount of the payments to be distributed to each county and municipality, as determined under subd. 1., by subtracting from such payments an amount based on the county's or municipality's population, as determined by the department, so that the total amount of the reduction to all such payments in 2004 is $40,000,000, except that the reduction applied to any county's or municipality's payment shall not exceed the amount of the payments specified under subd. 1. distributed to the county or municipality in 2003.
(b) For the distribution in 2005 and subsequent years, each county and municipality shall receive a payment under this section that is equal to the amount of the payment determined for the county or municipality under par. (a) in 2004 prior to the reductions under s. 79.036.
109,244f
Section 244f. 79.036 of the statutes is created to read:
79.036 Consolidation incentive payment. (1) (a) In 2004 and subsequent years, counties and municipalities that agree to consolidate county or municipal services may receive payments under sub. (2), if such counties and municipalities submit a copy of the consolidation agreement to the department of revenue no later than September 1 of the year preceding the effective date of the consolidation and the department approves the payment.
(b) A consolidation agreement submitted under par. (a) shall include an estimate of the savings to each county or municipality that is subject to the agreement that will result from the consolidation of services.
(c) No later than September 15 of each year, the department of revenue shall review any agreement submitted under par. (a) and determine whether each county or municipality that is subject to the agreement will receive a payment under sub. (2).
