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).
(d) The department of revenue shall consider a consolidation ordinance under s. 66.0229 to be an agreement to consolidate municipal services for purposes of this subsection.
(2) (a) Subject to review and approval under sub. (1) (c) and the limitations provided under this subsection, each county and municipality that is eligible for a payment under this section shall receive one payment in the first year of the consolidation specified in the agreement submitted under sub. (1) (a) that is equal to 75% the estimated savings to each such county or municipality that result from the consolidation. No county or municipality may receive more than one payment under this section related to the same consolidation agreement.
(b) The total amount of all payments under par. (a) distributed in each year may not exceed $45,000,000. If in any year the department of revenue calculates that the total amount of all payments under par. (a) exceeds $45,000,000, each county and municipality that is eligible to receive a payment under par. (a) shall receive a payment that is reduced in proportion to the county's or municipality's share of the total payments under par. (a) so that the total amount of all such payments is no more than $45,000,000.
(3) Beginning with distributions in 2004, the payments under s. 79.035 to be distributed to each county and municipality shall be reduced in proportion to the county's or municipality's share of all payments under s. 79.035 in each year so that the total amount of all payments under s. 79.035 is reduced by the total amount to be distributed under sub. (2) in that year.
79.04 (1) (intro.) Annually, ending with the distributions in 2003, the department of administration, upon certification by the department of revenue, shall distribute to a municipality having within its boundaries a production plant or a general structure, including production plants and general structures under construction, used by a light, heat, or power company assessed under s. 76.28 (2) or 76.29 (2), except property described in s. 66.0813 unless the production plant is owned or operated by a local governmental unit located outside of the municipality, or by an electric cooperative assessed under ss. 76.07 and 76.48, respectively, or by a municipal electric company under s. 66.0825 the amount determined as follows:
79.04 (2) (a) Annually, ending with the distributions in 2003, the department of administration, upon certification by the department of revenue, shall distribute from the shared revenue account to any county having within its boundaries a production plant or a general structure, including production plants and general structures under construction, used by a light, heat, or power company assessed under s. 76.28 (2) or 76.29 (2), except property described in s. 66.0813 unless the production plant is owned or operated by a local governmental unit that is located outside of the municipality in which the production plant is located, or by an electric cooperative assessed under ss. 76.07 and 76.48, respectively, or by a municipal electric company under s. 66.0825 an amount determined by multiplying by 6 mills in the case of property in a town and by 3 mills in the case of property in a city or village the first $125,000,000 of the amount shown in the account, plus leased property, of each public utility except qualified wholesale electric companies, as defined in s. 76.28 (1) (gm), on December 31 of the preceding year for either "production plant, exclusive of land" and "general structures", or "work in progress" for production plants and general structures under construction, in the case of light, heat, and power companies, electric cooperatives
, or municipal electric companies, for all property within the municipality in accordance with the system of accounts established by the public service commission or rural electrification administration, less depreciation thereon as determined by the department of revenue and less the value of treatment plant and pollution abatement equipment, as defined under s. 70.11 (21) (a), as determined by the department of revenue plus an amount from the shared revenue account determined by multiplying by 6 mills in the case of property in a town, and 3 mills in the case of property in a city or village, of the total original cost of production plant, general structures, and work-in-progress less depreciation, land, and approved waste treatment facilities of each qualified wholesale electric company, as defined in s. 76.28 (1) (gm), as reported to the department of revenue of all property within the municipality. The total of amounts, as depreciated, from the accounts of all public utilities for the same production plant is also limited to not more than $125,000,000. The amount distributable to a county in any year shall not exceed $100 times the population of the county.
109,247
Section 247. 79.04 (4) (a) of the statutes is amended to read:
79.04 (4) (a) Annually, ending with the distributions in 2003, in addition to the amount distributed under sub. (1), the department of administration shall distribute $50,000 to a municipality if spent nuclear fuel is stored within the municipality on December 31 of the preceding year. If a spent nuclear fuel storage facility is located within one mile of a municipality, that municipality shall receive $10,000 annually and the municipality where that storage facility is located shall receive $40,000 annually.
109,248
Section 248. 79.04 (4) (b) of the statutes is amended to read:
79.04 (4) (b) Annually, ending with the distributions in 2003, in addition to the amount distributed under sub. (2), the department of administration shall distribute $50,000 to a county if spent nuclear fuel is stored within the county on December 31 of the preceding year. If a spent nuclear fuel storage facility is located at a production plant located in more than one county, the payment shall be apportioned according to the formula under sub. (1) (c) 2., except that the formula, as it applies to municipalities in that subdivision, applies to counties in this paragraph. The payment under this paragraph may not be less than $10,000 annually.
109,249
Section 249. 79.04 (5) of the statutes is created to read:
79.04 (5) Beginning in 2004, no municipality or county may receive a payment under subs. (1) and (2).
109,250
Section 250. 79.05 (2) (intro.) of the statutes is amended to read:
79.05 (2) (intro.) A Ending with the distributions in 2003, a municipality is eligible for a payment under sub. (3) if it fulfills all of the following requirements:
109,251
Section 251. 79.05 (7) of the statutes is created to read:
79.05 (7) Beginning in 2004, no municipality may receive a payment under this section.
109,252
Section 252. 79.058 (1) of the statutes is amended to read:
79.058 (1) Each Ending with the distributions in 2003, each county is entitled to a mandate relief payment equal to the per person distribution under sub. (2) times the county's population for the year in which the statement under s. 79.015 is provided as determined under s. 16.96 (2).
79.058 (3) (d) In 2002, $20,971,400, less amounts paid from the appropriation account under s. 20.855 (4) (rb).
79.058 (3) (e) In 2003 and subsequent years, $21,181,100.
109,255
Section 255. 79.058 (4) of the statutes is created to read:
79.058 (4) Beginning in 2004, no county may receive a payment under this section.
109,256b
Section 256b. 79.06 (1) (b) of the statutes is amended to read:
79.06 (1) (b) If Ending with the distributions in 2003, if the payments to any municipality or county under s. 79.03, excluding payments under s. 79.03 (3c), in 1986 or any year thereafter are less than 95% of the combined payments to the municipality or county under this section and s. 79.03, excluding payments under s. 79.03 (3c), for the previous year, the municipality or county has an aids deficiency. The amount of the aids deficiency is the amount by which 95% of the combined payments to the municipality or county under this section and s. 79.03, excluding payments under s. 79.03 (3c), in the previous year exceeds the payments to the municipality or county under s. 79.03, excluding payments under s. 79.03 (3c), in the current year.
109,256d
Section 256d. 79.06 (1) (c) of the statutes is amended to read:
79.06 (1) (c) A Ending with the distributions in 2003, a municipality or county that has an aids deficiency shall receive a payment from the amounts withheld under sub. (2) equal to its proportion of all the aids deficiencies of municipalities or counties respectively for that year.
