76.28 (3) (e) Beginning with the fees due in calendar year 2008, a light, heat, and power company may claim as a credit against the fees imposed under sub. (2) and s. 76.29 (2) an amount equal to the amount of property taxes imposed under ch. 70 on general structures and substations that the light, heat, and power company paid in the then current calendar year. If a credit computed under this paragraph is not entirely offset against the license fees otherwise due for the then current calendar year, the unused balance may be carried forward and credited against license fees otherwise due for the following 15 calender years to the extent not offset by the license fees otherwise due in all intervening years between the year in which the property taxes were paid and the year in which the carry-forward credit is claimed.
25,1473d
Section 1473d. 76.28 (9) of the statutes is amended to read:
76.28 (9) Property subject to local tax. The Except as provided in s. 70.112 (4) (am) the license fees imposed by this section upon the gross revenues of light, heat and power companies as defined in sub. (1) (e) shall be in lieu of all other taxes on all property used and useful in the operation of the business of such companies in this state, except that the same shall be subject to special assessments for local improvements. If a general structure is used and useful in part in the operation of the business of those companies in this state and in part for nonoperating purposes, the license fees imposed by this section are in place of the percentage of all other taxes on the property that fairly measures and represents the extent of the use and usefulness in the operation of the business of those companies in this state, and the balance is subject to local assessment and taxation, except that the entire general structure is subject to special assessments for local improvements. Property under s. 76.025 (2) shall not be taxed under this section, but shall be subject to local assessment and taxation.
25,1473e
Section 1473e. 76.29 (2) of the statutes is amended to read:
76.29 (2) Imposition. There Subject to the credits under ss. 76.28 (3) (e) and 76.48 (3d), there is imposed on every light, heat, and power company and electric cooperative that owns an electric utility plant, an annual license fee to be assessed by the department on or before May 1, 2005, and every May 1 thereafter, ending with the assessment on May 1, 2010, measured by the gross revenues of the preceding tax period in an amount equal to the apportionment factor multiplied by gross revenues multiplied by 1.59%. The fee shall become delinquent if not paid when due and when delinquent shall be subject to interest at the rate of 1.5% per month until paid. Gross revenues earned by a light, heat, and power company after December 31, 2009, are subject to the license fee imposed under s. 76.28 (2). Gross revenues earned by an electric cooperative after December 31, 2009, are subject to the license fee imposed under s. 76.48 (1r).
25,1474c
Section 1474c. 76.30 (2) (i) of the statutes is created to read:
76.30 (2) (i) The secretary of revenue and employees of that department for the purposes of preparing and maintaining the list of persons with unpaid tax obligations as described in s. 73.03 (62) so that the list of such persons is available for public inspection.
25,1474m
Section 1474m. 76.39 (1) (am) of the statutes is created to read:
76.39 (1) (am) "Average net rate of taxation" means the average net rate of taxation determined under s. 76.126 as of June of the year prior to the assessment.
25,1474n
Section 1474n. 76.39 (2) of the statutes is amended to read:
76.39 (2) There is levied annually a gross earnings tax in lieu of all property taxes on the car line equipment of a car line company equal to 3% of the gross earnings in this state multiplied by the average net rate of taxation. Every railroad company operating in this state shall, upon making payment to each car line company for use of its cars, withhold 3% of the amount constituting the gross earnings in this state of such of the tax imposed under this subsection on the car line company.
25,1474p
Section 1474p. 76.48 (3d) of the statutes is created to read:
76.48 (3d) (a) Beginning with the fees due in calendar year 2008, an electric cooperative may claim as a credit against the fees imposed under sub. (1r) and s. 76.29 (2) an amount equal to the amount of any payments in lieu of property taxes that the electric cooperative paid in the then current calendar year, not to exceed the amount of property taxes that the cooperative would have paid in that year had the cooperative's property been subject to taxation under ch. 70. If a credit computed under this paragraph is not entirely offset against the license fees otherwise due for the then current calendar year, the unused balance may be carried forward and credited against license fees otherwise due for the following 15 calender years to the extent not offset by the license fees otherwise due in all intervening years between the year in which the payments were paid and the year in which the carry-forward credit is claimed.
(b) Beginning with distributions in 2008, a general structure owned or leased by an electric cooperative for which a payment in lieu of property taxes is made in the year of the distribution shall not be included in the calculation of payments under s. 79.04 (1) and (2). Beginning with distributions in 2009, a substation of an electric cooperative, other than a transmission substation, for which a payment in lieu of property taxes is made in the year of the distribution shall not be included in the calculation of payments under s. 79.04 (1) and (2).
25,1474q
Section 1474q. 76.655 of the statutes is created to read:
76.655 Health insurance risk-sharing plan assessments credit. (1) Definitions. In this section, "claimant" means an insurer, as defined in s. 149.10 (5), who files a claim under this section.
(2) Filing claims. Subject to the limitations provided under this section, for taxable years beginning after December 31, 2005, a claimant may claim as a credit against the fees imposed under ss. 76.60, 76.63, 76.65, 76.66 or 76.67 an amount that is equal to a percentage of the amount of assessment under s. 149.13 that the claimant paid in the taxable year, as determined under sub. (3).
(3) Limitations. The department of revenue, in consultation with the office of the commissioner of insurance, shall determine the percentage under sub. (2) for each claimant for each taxable year so that the cost of the credit under this section and ss. 71.07 (5g), 71.28 (5g), and 71.47 (5g) is as close as practicable to $2,000,000 in the 2006-07 fiscal year and $5,000,000 in each fiscal year thereafter.
(4) Carry-forward. If the credit under sub. (2) is not entirely offset against the fees imposed under ss. 76.60, 76.63, 76.65, 76.66, or 76.67 that are otherwise due, the unused balance may be carried forward and credited against those fees in the following 15 years to the extent that it is not offset by those fees otherwise due in all the years between the year in which the assessment was paid and the year in which the carry-forward credit is claimed.
25,1474s
Section 1474s. 76.67 (2) of the statutes is amended to read:
76.67 (2) If any domestic insurer is licensed to transact insurance business in another state, this state may not require similar insurers domiciled in that other state to pay taxes greater in the aggregate than the aggregate amount of taxes that a domestic insurer is required to pay to that other state for the same year less the credit credits under s. ss. 76.635 and 76.655, except that the amount imposed shall not be less than the total of the amounts due under ss. 76.65 (2) and 601.93 and, if the insurer is subject to s. 76.60, 0.375% of its gross premiums, as calculated under s. 76.62, less offsets allowed under s. 646.51 (7) or under s. ss. 76.635 and 76.655 against that total, and except that the amount imposed shall not be less than the amount due under s. 601.93.
25,1474t
Section 1474t. 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; regional
transit authority fee
25,1503
Section
1503. 77.51 (13) (a) of the statutes is amended to read:
77.51 (13) (a) Every seller who makes any sale, regardless of whether the sale is mercantile in nature, of tangible personal property or taxable a service specified under s. 77.52 (2) (a).
25,1518m
Section 1518m. 77.51 (14) (L) of the statutes is repealed.
25,1579
Section
1579. 77.54 (7m) of the statutes is amended to read:
77.54 (7m) Occasional sales of tangible personal property or services, including but not limited to admissions or tickets to an event; by a neighborhood association, church, civic group, garden club, social club or similar nonprofit organization; not involving entertainment for which payment in the aggregate exceeds $300 $500 for performing or as reimbursement of expenses unless access to the event may be obtained without payment of a direct or indirect admission fee; conducted by the organization if the organization is not engaged in a trade or business and is not required to have a seller's permit. For purposes of this subsection, an organization is engaged in a trade or business and is required to have a seller's permit if its sales of tangible personal property and services, not including sales of tickets to events, and its events occur on more than 20 days during the year, unless its receipts do not exceed $15,000 $25,000 during the year. The exemption under this subsection does not apply to gross receipts from the sale of bingo supplies to players or to the sale, rental or use of regular bingo cards, extra regular cards and special bingo cards.
25,1599
Section
1599. 77.54 (20) (c) 4. of the statutes is amended to read:
77.54 (20) (c) 4. Taxable sales do not include meals, food, food products, or beverages sold by hospitals, sanatoriums, nursing homes, retirement homes, community-based residential facilities, as defined in s. 50.01 (1g), or day care centers registered licensed under ch. 48 and served at a hospital, sanatorium, nursing home, retirement home, community-based residential facility, or day care center. In this subdivision "retirement home" means a nonprofit residential facility where 3 or more unrelated adults or their spouses have their principal residence and where support services, including meals from a common kitchen, are available to residents. Taxable sales do not include meals, food, food products, or beverages sold to the elderly or handicapped by persons providing "mobile meals on wheels".
25,1631m
Section 1631m. 77.54 (47) of the statutes is renumbered 77.54 (47) (intro.) and amended to read:
77.54 (47) (intro.) The gross receipts from the sale of and the storage, use, or other consumption of live
all of the following:
(a) Live game birds, and clay pigeons
, that are sold to bird hunting preserves licensed under s. 169.19.
25,1631p
Section 1631p. 77.54 (47) (b) of the statutes is created to read:
77.54 (47) (b) Clay pigeons that are sold to a shooting facility, if any of the following applies:
1. The shooting facility is required to pay the tax imposed under s. 77.52 on its gross receipts from charges for shooting at the facility.
2. The shooting facility is a nonprofit organization that charges for shooting at the facility, but is not required to pay the tax imposed under s. 77.52 on its gross receipts from such charges because the charges are for occasional sales, as provided under sub. (7m).
25,1632m
Section 1632m. 77.54 (49) of the statutes is created to read:
77.54
(49) The gross receipts from the sale of and the storage, use, or other consumption of taxable services and tangible personal property that is physically transferred to the purchaser as a necessary part of services that are subject to the taxes imposed under s. 77.52 (2) (a) 7., 10., 11., and 20., if the seller and the purchaser of such services and property are members of the same affiliated group under section
1504 of the Internal Revenue Code and are eligible to file a single consolidated return for federal income tax purposes. For purposes of this subsection, if a seller purchases a taxable service or tangible personal property, as described in the subsection, that is subsequently sold to a member of the seller's affiliated group and the sale is exempt under this subsection from the taxes imposed under this subchapter, the original purchase of the taxable service or tangible personal property by the seller is not considered a sale for resale or exempt under this subsection.
25,1632n
Section 1632n. 77.54 (50) of the statutes is created to read:
77.54 (50) The gross receipts from the sale of taxable services provided by a temporary help company, as defined in s. 108.02 (24m), if the client for whom the services are provided controls the means of performing the services and is responsible for the satisfactory completion of the services.
25,1657c
Section 1657c. 77.61 (5) (b) 12. of the statutes is created to read:
77.61 (5) (b) 12. The secretary of revenue and employees of that department for the purposes of preparing and maintaining the list of persons with unpaid tax obligations as described in s. 73.03 (62) so that the list of such persons is available for public inspection.
25,1666m
Section 1666m. 77.705 of the statutes is amended to read:
77.705 Adoption by resolution; baseball park district. A local professional baseball park district created under subch. III of ch. 229, by resolution under s. 229.68 (15), may impose a sales tax and a use tax under this subchapter at a rate of no more than 0.1% of the gross receipts or sales price. Those taxes may be imposed only in their entirety. The resolution shall be effective on the first day of the first month that begins at least 30 days after the adoption of the resolution. Any moneys transferred from the appropriation account under s. 20.566 (1) (gd) to the appropriation account under s. 20.835 (4) (gb) shall be used exclusively to retire the district's debt.
25,1667n
Section 1667n. 77.706 of the statutes is amended to read:
77.706 Adoption by resolution; football stadium district. A local professional football stadium district created under subch. IV of ch. 229, by resolution under s. 229.824 (15), may impose a sales tax and a use tax under this subchapter at a rate of 0.5% of the gross receipts or sales price. Those taxes may be imposed only in their entirety. The imposition of the taxes under this section shall be effective on the first day of the first month that begins at least 30 days after the certification of the approval of the resolution by the electors in the district's jurisdiction under s. 229.824 (15). Any moneys transferred from the appropriation account under s. 20.566 (1) (ge) to the appropriation account under s. 20.835 (4) (ge) shall be used exclusively to retire the district's debt.
25,1684b
Section 1684b. 77.81 (2m) of the statutes is created to read:
77.81 (2m) "Independent certified plan writer" means a plan writer certified by the department but who is not acting under contract with the department under s. 77.82 (3) (g).
25,1684c
Section 1684c. 77.82 (2) (i) of the statutes is amended to read:
77.82 (2) (i) If a proposed management plan is not submitted with the petition, a request that the department prepare a management plan. The department may decline to prepare the plan.
25,1684d
Section 1684d. 77.82 (2m) (a) of the statutes is repealed and recreated to read:
77.82 (2m) (a) 1. A petition under sub. (2), (4m), or (12) shall be accompanied by a nonrefundable application recording fee of $20 unless a different amount for the recording fee is established by the department by rule at an amount equal to the average expense to the department for recording an order issued under this subchapter.
2. If a petition under sub. (2), (4m), or (12) is not accompanied by a proposed management plan that meets the requirements under par. (c), the department shall charge the plan preparation fee established under par. (am) if the department agrees to complete the plan.
25,1684e
Section 1684e. 77.82 (2m) (am) of the statutes is created to read:
77.82 (2m) (am) The department shall by rule establish on an annual basis a nonrefundable fee that the department shall charge for a management plan prepared by the department, including any plan prepared by a certified plan writer contracted by the department under sub. (3) (g). The fee shall be based on the comparable commercial market rate that is charged for preparation of such management plans.
25,1684g
Section 1684g. 77.82 (2m) (c) (intro.) of the statutes is amended to read:
77.82 (2m) (c) (intro.) A proposed management plan that qualifies for the reduced fee under par. (b)
is exempt from the plan preparation fee under par. (a) 2. shall be one of the following:
25,1684j
Section 1684j. 77.82 (2m) (c) of the statutes, as affected by
2003 Wisconsin Act 228 and 2005 Wisconsin Act .... (this act), is repealed and recreated to read:
77.82 (2m) (c) A proposed management plan is exempt from the plan preparation fee under par. (a) 2. if it is prepared by an independent certified plan writer.
25,1684jm
Section 1684jm. 77.82 (2m) (c) 4. of the statutes is created to read:
77.82 (2m) (c) 4. A proposed management plan prepared by an independent certified plan writer.
25,1684k
Section 1684k. 77.82 (2m) (d) 1. of the statutes is renumbered 77.82 (2m) (d) and amended to read:
77.82 (2m) (d) All the fees collected under this subsection shall be deposited in the conservation fund. All of the recording fees collected under par. (b) and $20 of each $300 fee collected under par. (a) 1. shall be credited to the appropriation under s. 20.370 (1) (cr), except as provided under subd. 2.
25,1684m
Section 1684m. 77.82 (2m) (d) 2. of the statutes is repealed.
25,1684n
Section 1684n. 77.82 (2m) (dm) of the statutes is renumbered 77.82 (2m) (dm) 1. and amended to read:
77.82 (2m) (dm) 1. The fees Of each fee $300 or the entire fee, whichever is less, that is collected under pars. par. (a) and or (e) that are is not credited to the appropriation under s. 20.370 (1) (cr) shall be credited to the appropriation under s. 20.370 (1) (cx).
25,1684p
Section 1684p. 77.82 (2m) (dm) 2. of the statutes is created to read:
77.82 (2m) (dm) 2. Any amount not credited to the appropriation under s. 20.370 (1) (cx), as calculated in subd. 1., shall be deposited into the conservation fund for forestry purposes.
25,1684q
Section 1684q. 77.82 (2m) (e) of the statutes is amended to read:
77.82 (2m) (e) If a proposed management plan accompanying a petition filed under sub. (2), (4m), or (12) is not approved by the department under its initial review under sub. (3) (a), and if the department agrees to complete the management plan under sub. (3) (a), the department shall collect from the petitioner a fee in an amount equal to $300 less the amount the petitioner paid under par. (b) the plan preparation fee established under par. (am), if the petitioner has not previously paid the fee.
25,1684r
Section 1684r. 77.82 (3) (a) of the statutes is amended to read:
77.82 (3) (a) The petitioner may submit a A proposed management plan for may cover the entire acreage of each parcel with subject to 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 management plan. If the department disapproves a the plan, it shall inform the petitioner of the changes necessary to qualify the plan for approval upon subsequent review. At the request of the petitioner, the department may agree to complete the proposed management plan that has been prepared by an independent certified plan writer. The department shall complete any proposed management plan prepared by the department.
25,1684s
Section 1684s. 77.82 (3) (b) of the statutes is repealed.
77.82 (3) (c) (intro.) To qualify for approval, a management plan shall be prepared by a an independent certified plan writer certified by the department or prepared by the department itself and shall include all of the following:
25,1684u
Section 1684u. 77.82 (3) (g) of the statutes is amended to read:
77.82 (3) (g) The department shall certify plan writers and shall promulgate rules specifying the qualifications that a person must satisfy to become a certified plan writer. For management plans prepared by the department under this subsection, the department may contract with plan writers certified by the department to prepare and complete these plans.
25,1684v
Section 1684v. 77.82 (4m) (d) of the statutes is amended to read:
77.82 (4m) (d) An owner of land who has filed a conversion petition under this subsection and who has requested that for whom the department prepare is preparing or completing a management plan under sub. (3) (b) may withdraw the request and not have it prepared by the department an independent certified plan writer if the owner determines that the department is not preparing the management plan in a timely manner.
77.82 (7) (c) 3. Except as provided in par. (d), if a petition is received on or before May 15 of any year from a petitioner who owns less than 1,000 acres in this state, who, before the deadline established by the department by rule, submitted a draft management plan prepared by a plan writer certified by the department an independent certified plan writer, and who submits a completed plan, as defined by the department by rule, with the petition, the department shall investigate and shall either approve the petition and issue the order under sub. (8) or deny the petition before the following November 21.
25,1686f
Section 1686f. 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; plus the items of income and gain under section
702 of the 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, except items that are not deductible under s. 71.21; plus guaranteed payments to partners under section
707 (c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (3g), (3s), (3n), (3t),
and (5b)
, and (5g); 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 employee as defined in section
3121 (d) (3) of the Internal Revenue Code.
25,1686m
Section 1686m. 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 3 % 2%, 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 0.2 % 0.133%, up to a maximum of $9,800, or $25, whichever is greater.
