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.
25,1706
Section
1706. 79.043 (4) of the statutes is amended to read:
79.043 (4) Except as provided under s. 79.02 (3) (e), beginning in 2004 the total amount to be distributed each year to municipalities from the aid account is $703,102,200 $702,483,300.
25,1710
Section
1710. 79.095 (4) of the statutes is amended to read:
79.095 (4) Payment. The department shall calculate the payments due each taxing jurisdiction under this section by multiplying the full value as of the January 1 of the preceding year of the property that is exempt under s. 70.11 (39) and (39m) and that is located in the jurisdiction by the full-value gross tax rate of the jurisdiction for the preceding year. The department shall certify the amount of the payment due each taxing jurisdiction to the department of administration, which shall make the payments on or before the first Monday in May except that, beginning in 2007, the department of administration shall make the payments on or before the 4th Monday in July. For purposes of ch. 121, school districts shall treat the payments made in July under this subsection as if they had been received in the previous school year.
25,1717
Section
1717. 79.14 of the statutes is amended to read:
79.14 School levy tax credit. The appropriation under s. 20.835 (3) (b) is $319,305,000 in 1994, 1995, and 1996 and is; $469,305,000 beginning in 1997 and ending in 2006; and $5
19,305,000 in 2007 and in each year thereafter.
25,1718g
Section 1718g. 84.01 (30) (intro.) of the statutes is amended to read:
84.01 (30) Build-operate-lease or transfer agreements. (intro.) The department may enter into build-operate-lease or transfer agreements with private entities for the construction of transportation projects, including any projects to be financed under s. 84.59 for transportation administrative facilities under s. 84.01 (28) and, for projects that are not purchased by the state upon their completion, for the maintenance and operation of such projects. A project under this subsection may be constructed on state-owned land. An agreement under this subsection may not be entered into unless the department determines that the agreement advances the public interest, and the private entity has prior experience in design, construction, site development and environmental impact analysis and, for a project that is not expected to be purchased by the state upon its completion, has the capability of maintaining and operating the facility upon completion of the project. The following provisions shall be contained in any build-operate-lease or transfer agreement under this subsection, except that they shall be included in an agreement for a sale of property under par. (g) 3. only if they are relevant to that sale:
25,1718i
Section 1718i. 84.01 (30) (g) 3. of the statutes is created to read:
84.01 (30) (g) 3. Notwithstanding any other statute, the department may sell, at fair market value, the real estate upon which a park-and-ride facility is or may be located, if the department determines that the sale is in the best interests of the public and the department determines that the real estate will be used in a manner consistent with the state's transportation interests.
25,1718m
Section 1718m. 84.013 (2) (b) of the statutes is amended to read:
84.013 (2) (b) Except as provided in ss. 84.014, 84.03 (3), and 84.555, and subject to s. 86.255, reconditioning, reconstruction and resurfacing of highways shall be funded from the appropriations under s. ss. 20.395 (3) (cq) to (cx) and 20.866 (2) (uur).
25,1719
Section
1719. 84.014 (2) of the statutes is amended to read:
