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.
25,1686n
Section 1686n. 77.94 (1) (b) of the statutes is amended to read:
77.94 (1) (b) On an entity under s. 77.93 (2), (3), or (5), except an entity that has less than $4,000,000 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 0.2 % 0.133%, up to a maximum of $9,800, or $25, whichever is greater.
25,1692a
Section 1692a. 77.994 (1) (a) of the statutes is renumbered 77.994 (1) (am).
25,1692b
Section 1692b. 77.994 (1) (ad) of the statutes is created to read:
77.994 (1) (ad) 5311 — Department stores.
25,1692c
Section 1692c. 77.994 (1) (em) of the statutes is created to read:
77.994 (1) (em) 5499 — Miscellaneous food stores.
25,1692d
Section 1692d. 77.994 (1) (fa) of the statutes is created to read:
77.994 (1) (fa) 5611 — Men's and boys' clothing and accessory stores.
25,1692e
Section 1692e. 77.994 (1) (fb) of the statutes is created to read:
77.994 (1) (fb) 5621 — Women's clothing stores.
25,1692f
Section 1692f. 77.994 (1) (fc) of the statutes is created to read:
77.994 (1) (fc) 5632 — Women's accessory and specialty stores.
25,1692g
Section 1692g. 77.994 (1) (fd) of the statutes is created to read:
77.994 (1) (fd) 5641 — Children's and infants' wear stores.
25,1692h
Section 1692h. 77.994 (1) (fe) of the statutes is created to read:
77.994 (1) (fe) 5651 — Family clothing stores.
25,1692i
Section 1692i. 77.994 (1) (ff) of the statutes is created to read:
77.994 (1) (ff) 5661 — Shoe stores.
25,1692j
Section 1692j. 77.994 (1) (fg) of the statutes is created to read:
77.994 (1) (fg) 5699 — Miscellaneous apparel and accessory stores.
25,1692k
Section 1692k. 77.994 (1) (ka) of the statutes is created to read:
77.994 (1) (ka) 5942 — Bookstores.
25,1692L
Section 1692L. 77.994 (1) (kb) of the statutes is created to read:
77.994 (1) (kb) 5943 — Stationery stores.
25,1692m
Section 1692m. 77.994 (1) (kc) of the statutes is created to read:
77.994 (1) (kc) 5944 — Jewelry stores.
25,1692n
Section 1692n. 77.994 (1) (kd) of the statutes is created to read:
77.994 (1) (kd) 5945 — Hobby, toy, and game shops.
25,1692o
Section 1692o. 77.994 (1) (ma) of the statutes is created to read:
77.994 (1) (ma) 5948 — Luggage and leather goods stores.
25,1692p
Section 1692p. 77.994 (1) (mb) of the statutes is created to read:
77.994 (1) (mb) 5949 — Sewing, needlework, and piece goods stores.
25,1692q
Section 1692q. 77.994 (1) (mc) of the statutes is created to read:
77.994 (1) (mc) 5992 — Florists.
25,1692r
Section 1692r. 77.994 (1) (md) of the statutes is created to read:
77.994 (1) (md) 5993 — Tobacco stores and stands.
25,1692s
Section 1692s. 77.994 (1) (me) of the statutes is created to read:
77.994 (1) (me) 5994 — News dealers and newsstands.
25,1692t
Section 1692t. 77.994 (1) (mf) of the statutes is created to read:
77.994 (1) (mf) 5999 — Miscellaneous retail stores.
25,1692u
Section 1692u. 77.994 (1) (pa) of the statutes is created to read:
77.994 (1) (pa) 7922 — Theatrical producers (except motion picture) and miscellaneous theatrical services.
25,1692v
Section 1692v. 77.994 (1) (pb) of the statutes is created to read:
77.994 (1) (pb) 7929 — Bands, orchestras, actors, and other entertainers and entertainment groups.
25,1692w
Section 1692w. 77.994 (1) (qa) of the statutes is created to read:
77.994 (1) (qa) 7991 — Physical fitness facilities.
25,1692x
Section 1692x. 77.994 (1) (ta) of the statutes is created to read:
77.994 (1) (ta) 7997 — Membership sports and recreation clubs.
25,1692xm
Section 1692xm. 77.9941 (3m) of the statutes is renumbered 77.9941 (3m) (a).
25,1692xn
Section 1692xn. 77.9941 (3m) (b) of the statutes is created to read:
77.9941 (3m) (b) The department of revenue shall provide appropriate guidance regarding the application of the tax imposed under this subchapter to all persons who hold a sales tax permit issued by the department. Any retail outlet that would have been classified as a tourism related retailer under s. 77.994 (1), but for the fact that it is a retail outlet for a manufacturer or wholesaler, shall be considered a tourism related retailer for purposes of s. 77.994 (1).
25,1694
Section
1694. 77.995 (2) of the statutes is amended to read:
77.995 (2) There is imposed a fee at the rate of 3%, or 5% for the rental of limousines, of the gross receipts on the rental, but not for rerental and not for rental as a service or repair replacement vehicle of Type 1 automobiles, as defined in s. 340.01 (4) (a); of mobile homes, as defined in s. 340.01 (29); of motor homes, as defined in s. 340.01 (33m); and of camping trailers, as defined in s. 340.01 (6m) by establishments primarily engaged in short-term rental of vehicles without drivers, for a period of 30 days or less, unless the sale is exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m) or (9a). There is also imposed a fee at the rate of 5% of the gross receipts on the rental of limousines.
25,1697m
Section 1697m. Subchapter XIII of chapter 77 [precedes 77.9971] of the statutes is created to read:
CHAPTER 77
SUBCHAPTER XIII
regional transit
authority fee
77.9971 Imposition. A regional transit authority under s. 59.58 (6) may impose a fee at a rate not to exceed $2 for each transaction in the region, as defined in s. 59.58 (6) (a) 2., on the rental, but not for rerental and not for rental as a service or repair replacement vehicle, of Type 1 automobiles, as defined in s. 340.01 (4) (a), by establishments primarily engaged in short-term rental of passenger cars without drivers, for a period of 30 days or less, unless the sale is exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9), or (9a). The fee imposed under this subchapter shall be effective on the first day of the first month that begins at least 90 days after the governing body of the regional transit authority approves the imposition of the fee and notifies the department of revenue. The governing body shall notify the department of a repeal of the fee imposed under this subchapter at least 60 days before the effective date of the repeal.
77.9972 Administration. (1) The department of revenue shall administer the fee under this subchapter and may take any action, conduct any proceeding, and impose interest and penalties.
(2) Sections 77.51 (4) (a), (b) 1., 2., and 4., (c) 1. to 3. and (d) and (14) (a) to (f), (j), and (k), 77.52 (4), (6), (13), (14), and (18), 77.58 (1) to (5) and (7), 77.59, 77.60, 77.61 (2), (5), (8), (9), and (12) to (14), and 77.62, as they apply to the taxes under subch. III, apply to the fee under this subchapter. Sections 77.72 (1) and (2) (a) and 77.73, as they apply to the taxes under subch. V, apply to the fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the passenger car is rented.
(3) From the appropriation under s. 20.835 (4) (gh), the department of revenue shall distribute 97.45% of the fees collected under this subchapter for each regional transit authority to that authority and shall indicate to the authority the fees reported by each fee payer in the authority's jurisdiction, no later than the end of the month following the end of the calendar quarter in which the amounts were collected. The fees distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments. Interest paid on refunds of the fee under this subchapter shall be paid from the appropriation under s. 20.835 (4) (gh) at the rate under s. 77.60 (1) (a). Any regional transit authority that receives a report along with a payment under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).
(4) Persons who are subject to the fee under this subchapter shall register with the department of revenue. Any person who is required to register; including any person authorized to act on behalf of a corporation, partnership, or other person who is required to register; who fails to do so is guilty of a misdemeanor.
(5) A retailer who collects a fee under this subchapter shall identify the fee as a separate item on a receipt the retailer provides to a rental customer.
77.9973 Discontinuation. Retailers and the department of revenue may not collect fees under this subchapter for any regional transit authority after the calendar quarter during which the regional transit authority ceases to exist, except that the department may collect from retailers fees that accrued before that calendar quarter and interest and penalties that relate to those fees. If fees are collected, the authority may use the revenue for any lawful purpose.
25,1698
Section
1698. 78.005 (14) of the statutes is amended to read:
78.005
(14) "Supplier" includes a person who imports, or acquires immediately upon import, motor vehicle fuel by pipeline or marine vessel from a state, territory or possession of the United States or from a foreign country into a terminal and who is registered under
26 USC 4101 for tax-free transactions in gasoline. "Supplier" also includes a person who produces in this state; or imports into a terminal or bulk plant; or acquires immediately upon import by truck, railcar or barge into a terminal; alcohol or alcohol derivative substances. "Supplier" also includes a person who produces, manufactures or refines motor vehicle fuel in this state. "Supplier" also includes a person who acquires motor vehicle fuel pursuant to an industry terminal exchange agreement
or by a 2-party exchange under section 4105 of the Internal Revenue Code. "Supplier" does not include a retail dealer or wholesaler who merely blends alcohol with gasoline before the sale or distribution of the product. "Supplier" does not include a terminal operator who merely handles in a terminal motor vehicle fuel consigned to the terminal operator.
25,1705b
Section 1705b. 79.04 (1) (intro.) of the statutes is amended to read:
79.04 (1) (intro.) Annually, except for production plants that begin operation after December 31, 2003, or begin operation as a repowered production plant after December 31, 2003, and except as provided in sub. (4m) and under s. 70.112 (4) (am), the department of administration, upon certification by the department of revenue, shall distribute to a municipality having within its boundaries a production plant, general structure, or substation, 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 or substation 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:
25,1705c
Section 1705c. 79.04 (1) (b) 1. of the statutes is amended to read:
79.04 (1) (b) 1. Beginning with the distribution under this subsection in 1991, and ending with the distribution under this subsection in 2006, the amount determined under par. (a) to value property used by a light, heat or power company in a municipality may not be less than the amount determined to value the property for the distribution to the municipality under this subsection in 1990, subject to subds. 2., 3. and 4.
25,1705d
Section 1705d. 79.04 (2) (a) of the statutes is amended to read:
79.04 (2) (a) Annually, except for production plants that begin operation after December 31, 2003, or begin operation as a repowered production plant after December 31, 2003, and except as provided in sub. (4m) and under s. 70.112 (4) (am), the department of administration, upon certification by the department of revenue, shall distribute from the shared revenue account or, for the distribution in 2003, from the appropriation under s. 20.835 (1) (t) to any county having within its boundaries a production plant, general structure, or substation, 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 or substation is owned or operated by a local governmental unit that is located outside of the municipality in which the production plant or substation 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 "production plant, exclusive of land," "general structures," and "substations," 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 or, for the distribution in 2003, from the appropriation under s. 20.835 (1) (t) 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 substations 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 under this subsection and sub. (6) in any year shall not exceed $100 times the population of the county.
25,1705e
Section 1705e. 79.04 (2) (am) 1. of the statutes is amended to read:
79.04 (2) (am) 1. Beginning with the distribution under this subsection in 1991, and ending with the distribution under this subsection in 2006, the amount determined under par. (a) to value property used by a light, heat or power company in a county may not be less than the amount determined to value the property for the distribution to the county under this subsection in 1990, subject to subds. 2. and 3.
25,1705f
Section 1705f. 79.04 (4m) of the statutes is created to read:
79.04 (4m) Beginning with distributions in 2007, for production plants described under subs. (1) and (2), if in any year the payments to the municipality and county in which the production plant is located would be greater under subs. (6) and (7) (c) 1. based on the production plant's name-plate capacity than under sub. (1) or (2) based on the depreciated net book value of the production plant, the municipality and county shall receive payments under subs. (6) and (7) (c) 1., rather than under sub. (1) or (2), beginning in that year and in each year thereafter.
25,1705g
Section 1705g. 79.04 (6) (a) of the statutes is amended to read:
79.04 (6) (a) Annually, beginning in 2005, for production plants that begin operation after December 31, 2003, or begin operation as a repowered production plant after December 31, 2003, except as provided in sub. (4m), the department of administration, upon certification by the department of revenue, shall distribute payments from the public utility account, as determined under par. (b), to each municipality and county in which a production plant is located, if the production plant has a name-plate capacity of at least one megawatt and is 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; by a qualified wholesale electric company, as defined in s. 76.28 (1) (gm); by a wholesale merchant plant, as defined in s. 196.491 (1) (w); by an electric cooperative assessed under ss. 76.07 and 76.48, respectively; or by a municipal electric company under s. 66.0825.
