77.54 (60) (d) (intro.) In this subsection,“
lump sum:
1. “Construction contract" means a contract to perform real property construction activities and to provide tangible personal property, items or property under s. 77.52 (1) (b) or (c), or taxable services and for which the contractor quotes the charge for labor, services of subcontractors, tangible personal property, items and property under s. 77.52 (1) (b) and (c), and taxable services as one price, including a contract for which the contractor itemizes the charges for labor, services of subcontractors, tangible personal property, items and property under s. 77.52 (1) (b) and (c), and taxable services as part of a schedule of values or similar document products.
59,1189
Section 1189
. 77.54 (60) (b) of the statutes is amended to read:
77.54 (60) (b) The sales price from the sale of and the storage, use, or other consumption of tangible personal property, items and property under s. 77.52 (1) (b) and (c), and taxable services products that are sold by a prime contractor as part of a lump sum construction contract, if the total sales price of all such taxable products is less than 10 percent of the total amount of the lump sum
construction contract. Except as provided in par. (c), the prime contractor is the consumer of such taxable the products and shall pay the tax imposed under this subchapter on the taxable products.
59,1190
Section 1190
. 77.54 (60) (bm) of the statutes is created to read:
77.54 (60) (bm) 1. The sales price from the sale of and the storage, use, or other consumption of products that are sold by a subcontractor to a prime contractor, or to another subcontractor for eventual sale to the prime contractor, as part of a construction contract, if any of the following applies:
a. The total sales price of all products is less than 10 percent of the total amount of the construction contract.
b. The products will be sold by the prime contractor as part of a construction contract, and that sale is exempt under par. (b).
2. Except as provided in par. (c), the subcontractor is the consumer of the products exempted under this paragraph and shall pay the tax imposed under this subchapter on the products.
59,1191
Section 1191
. 77.54 (60) (c) of the statutes is renumbered 77.54 (60) (c) (intro.) and amended to read:
77.54 (60) (c) (intro.) If the lump sum construction contract under par. (b) is entered into with between a prime contractor and an entity that is exempt from taxation under sub. (9a), the all of the following apply:
1. The prime contractor is the consumer of all
taxable products used by the prime contractor in real property construction activities, but the prime contractor may purchase without tax, for resale, tangible personal property, items and property under s. 77.52 (1) (b) and (c), and taxable services products that are sold by the
prime contractor to the entity as part of the lump sum construction contract with the entity and that are not consumed by the prime contractor in real property construction activities.
59,1192
Section 1192
. 77.54 (60) (c) 2. of the statutes is created to read:
77.54 (60) (c) 2. A subcontractor of the prime contractor is the consumer of all products used by the subcontractor in real property construction activities, but the subcontractor may purchase without tax, for resale, products that are sold by the subcontractor to the prime contractor or another subcontractor, as part of the subcontractor's construction contract under par. (bm), for resale to the entity and that are not consumed by the subcontractor in real property construction activities.
59,1193
Section 1193
. 77.54 (60) (d) 2. and 3. of the statutes are created to read:
77.54 (60) (d) 2. “Prime contractor" means a contractor who enters into a construction contract with an owner or lessee of real property, except for leased property under s. 77.52 (1) (c), to perform real property construction activities on the real property.
3. “Subcontractor" means a contractor who enters into a construction contract with a prime contractor or another subcontractor.
59,1194b
Section 1194b. 77.54 (65) of the statutes is created to read:
77.54 (65) (a) The sales price from the sale of and the storage, use, or other consumption of the following:
1. A video or electronic game sold in a tangible form to a person in the business of providing a taxable service through an amusement device if the video or electronic game is used exclusively for the amusement device. For purposes of this subdivision, a video or electronic game sold in a tangible form is a separate sale from the amusement device through which the video or electronic game is played if the sales price of the video or electronic game is separately indicated from the sales price of the amusement device on the invoice, bill of sale, or similar document that the seller gives to the purchaser.
2. Tangible personal property sold to a person in the business of providing a taxable service through an amusement device if the tangible personal property is used exclusively as a prize awarded or transferred through the use of the amusement device.
3. Tournament or league entrance fees advertised and set aside as prize money.
(b) For purposes of this subsection, “amusement device” means a single or multiplayer device, machine, or game played for amusement, the outcome of which depends at least in part on the skill, precision, dexterity, or knowledge of the person playing, but not predominantly on the element of chance. “Amusement device” includes a pinball machine, console machine, crane machine, claw machine, redemption game, stacker, arcade game, foosball or soccer table game, miniature racetrack or football machine, target or shooting gallery machine, basketball machine, shuffleboard table, kiddie ride game, Skee-Ball machine, air hockey machine, dart board, pool table, billiard table, or any other similar device, machine, or game. “Amusement device” does not include any device, machine, or game that is illegal to operate within this state.
59,1194c
Section 1194c. 77.54 (66) of the statutes is created to read:
77.54 (66) The sales price from the sale of and the storage, use, or other consumption of farm-raised fish, as defined in s. 95.001 (1) (ah), sold to a fish farm, as defined in s. 95.001 (1) (aj), that is registered with the department of agriculture, trade and consumer protection under s. 95.60 (3m), or to a person who holds a valid permit under s. 29.736 for the stocking of fish.
59,1194d
Section 1194d. 77.59 (2) of the statutes is amended to read:
77.59 (2) The Except as provided in sub. (2g), the department may, by field audit, determine the tax required to be paid to the state or the refund due to any person under this subchapter. The determination may be made upon the basis of the facts contained in the return being audited or upon any other information in the department's possession. The determination may be made on the basis of sampling, whether or not the person being audited has complete records of transactions and whether or not the person being audited consents. The department may examine and inspect the books, records, memoranda and property of any person in order to verify the tax liability of that person or of another person. The department may subpoena any person to give testimony under oath before it and to produce whatever books, records or memoranda are necessary in order to enable the department to verify the tax liability of that person or of another person. The determination shall be presumed to be correct and the burden of proving it to be incorrect shall be upon the person challenging its correctness. A determination by the department in a field audit becomes final at the expiration of the appeal periods provided in sub. (6), and the tax liability of the taxpayer for the period audited may not be subsequently adjusted except as provided in sub. (4) (b), (8) or (8m). If the taxpayer files or is required to file more than one return for the taxpayer's fiscal year or for a calendar year, the determination made by field audit for that fiscal or calendar year shall be based on the receipts, purchases, deductions and exemptions for the entire fiscal or calendar year.
59,1194e
Section 1194e. 77.59 (2g) of the statutes is created to read:
77.59 (2g) The department shall promulgate rules to establish criteria applicable to field audits conducted under this subchapter for which an auditor uses a statistical sampling method whereby the auditor randomly selects a sample of transactions and uses probability theory to evaluate the sample results. The department shall establish criteria under this subsection to provide that any person with less than $10,000,000 in annual sales during any year at issue in a field audit may choose to have the audit conducted using statistical sampling as described in this subsection. In addition, the department shall establish criteria under this subsection that specifies the number of transactions necessary to qualify for statistical sampling and the maximum sample size.
59,1198
Section 1198
. 77.78 of the statutes is amended to read:
77.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain vehicle, off-highway motorcycle, as defined in s. 23.335 (1) (q), or aircraft that is required to be registered by this state may be registered or titled by this state unless the registrant files a sales and use tax report and pays the county tax and special district tax at the time of registering or titling to the state agency that registers or titles the property. That state agency shall transmit those tax revenues to the department of revenue.
59,1199
Section 1199
. 77.82 (2m) (d) of the statutes is amended to read:
77.82 (2m) (d) All of the application recording fees collected under par. (a) shall be credited to the appropriation under s. 20.370 (1) (2) (cr).
59,1200
Section 1200
. 77.82 (2m) (dm) 1. of the statutes is amended to read:
77.82 (2m) (dm) 1. Of each management plan fee, $300 or the entire fee, whichever is less, that is collected under par. (ag) shall be credited to the appropriation under s. 20.370 (1) (2) (cx).
59,1201
Section 1201
. 77.82 (2m) (dm) 2. of the statutes is amended to read:
77.82 (2m) (dm) 2. Any amount not credited to the appropriation under s. 20.370 (1) (2) (cx), as calculated in subd. 1., shall be deposited into the conservation fund for forestry purposes.
59,1202
Section 1202
. 77.82 (4) of the statutes is amended to read:
77.82 (4) Additions to managed forest land. An owner of land that is designated as managed forest land may file an application with the department to designate as managed forest land an additional parcel of land if the additional parcel is at least 3 acres in size and is contiguous to any of that designated land. The application shall be accompanied by a nonrefundable $20 application recording fee 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. The fee shall be deposited in the conservation fund and credited to the appropriation under s. 20.370 (1) (2) (cr). The application shall be filed on a department form and shall contain any additional information required by the department. The tax rate applicable to an addition under this subsection shall be the tax rate currently applicable to the parcel to which the land is being added.
59,1203
Section 1203
. 77.88 (2) (ac) 1. of the statutes is amended to read:
77.88 (2) (ac) 1. If the land transferred under par. (a) meets the eligibility requirements under s. 77.82 (1) (a) and (b), the land shall continue to be designated as managed forest land if the transferee, within 30 days after a transfer of ownership, files a form provided by the department signed by the transferee. By signing the form, the transferee certifies to the department an intent to comply with the existing management plan for the land and any amendments to the plan. The transferee shall provide proof that each person holding any encumbrance on the land agrees to the designation. The transferee may designate an area of the transferred land closed to public access as provided under s. 77.83. The department shall issue an order continuing the designation of the land as managed forest land under the new ownership. The transferee shall pay a $100 fee that will accompany the report. The fee shall be deposited in the conservation fund. Twenty dollars of the fee or a different amount of the fee as may be established under subd. 2. shall be credited to the appropriation under s. 20.370 (1)
(2) (cr). The department shall immediately notify each person entitled to notice under s. 77.82 (8).
59,1204
Section 1204
. 77.88 (2) (ac) 2. of the statutes is amended to read:
77.88 (2) (ac) 2. The department may establish by rule a different amount of each fee under subd. 1. that will be credited to the appropriation under s. 20.370 (1)
(2) (cr). The amount shall be equal to the average expense to the department of recording an order issued under this subchapter.
59,1205
Section 1205
. 77.89 (1) (b) of the statutes is amended to read:
77.89 (1) (b) The department shall distribute from the appropriation under s. 20.370 (1) (2) (mv) of the statutes $1,000,000 in fiscal year 2015-16 and $1,000,000 in fiscal year 2016-17 among treasurers of each municipality in which is located land subject to a managed forest land order that is designated as closed to public access under s. 77.83 (1). The department shall distribute to each municipal treasurer an amount in proportion to the number of acres of closed land in that municipality. The department shall make the payments for fiscal year 2015-16 before July 1, 2016. The department shall make the payments for fiscal year 2016-17 before July 1, 2017.
59,1205m
Section 1205m. 77.89 (1) (c) of the statutes is repealed.
59,1205o
Section 1205o. 77.89 (2) (a) of the statutes is amended to read:
77.89 (2) (a) Each municipal treasurer shall pay 20 percent of each payment received under sub. (1) (a),
and (b), and (c) and under ss. 77.84 (2) (a), (am), and (bp), 77.85, and 77.876 to the county treasurer and shall deposit the remainder in the municipal treasury. The payment to the county treasurer for money received before November 1 of any year shall be made on or before the November 15 after its receipt. For money received on or after November 1 of any year, the payment to the county treasurer shall be made on or before November 15 of the following year.
59,1205p
Section 1205p. 77.89 (2) (b) of the statutes is amended to read:
77.89 (2) (b) The municipal treasurer shall pay
all 20 percent of the amounts received under s. 77.84 (2) (b) and (bm) to the county treasurer, as provided under ss. 74.25 and 74.30. The county treasurer shall, by June 30 of each year, pay all amounts received under this paragraph to the department. All amounts received by the department shall be credited to the conservation fund and shall be reserved for land acquisition, resource management activities, and grants under s. 77.895, and shall deposit the remainder in the municipal treasury.
59,1206
Section 1206
. 77.91 (4) of the statutes is amended to read:
77.91 (4) Expenses. Except as provided in sub. (5), the department's expenses for the administration of this subchapter shall be paid from the appropriation under s. 20.370 (1) (2) (mv).
59,1207
Section 1207
. 77.91 (5) of the statutes is amended to read:
77.91 (5) Recording. Each register of deeds who receives notice of an order under this subchapter shall record the action as provided under s. 59.43 (1c). The department shall pay the register of deeds the fee specified under s. 59.43 (2) (ag) 1. from the appropriation under s. 20.370 (1) (2) (cr). If the amount in the appropriation under s. 20.370 (1) (2) (cr) in any fiscal year is insufficient to pay the full amount required under this subsection in that fiscal year, the department shall pay the balance from the appropriation under s. 20.370 (1) (2) (mv).
59,1208m
Section 1208m. 78.01 (2m) (f) of the statutes is amended to read:
78.01 (2m) (f) It is dyed diesel fuel and is sold for off-highway use other than use in a snowmobile, in a limited use off-highway motorcycle that is not registered for private use under s. 23.335 (3) (a), or in an all-terrain vehicle or utility terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or (2g), or in a recreational motorboat or if no claim for a refund for the tax on the diesel fuel may be made under s. 78.75 (1m) (a) 3.
59,1210
Section 1210
. 79.035 (7) of the statutes is created to read:
79.035 (7) (a) The department of administration shall reduce the payment under this section to each county and municipality that receives a grant under s. 16.047 (4m) for replacement of public transit vehicles in an urban mass transit system by an amount determined as follows:
1. For an urban mass transit system that is eligible to receive state aid under s. 85.20 (4m) (a) 6. cm. or d. and serving a population exceeding 200,000, 75 percent of the total amount of grants received under s. 16.047 (4m).
2. For an urban mass transit system that is eligible to receive state aid under s. 85.20 (4m) (a) 7. and serving a population of at least 50,000, 20 percent of the total amount of grants received under s. 16.047 (4m).
3. For an urban mass transit system that is eligible to receive state aid under s. 85.20 (4m) (a) 8. and serving a population of less than 50,000, 10 percent of the total amount of grants received under s. 16.047 (4m).
(b) Beginning with the first payment due under this section after the county or municipality receives a grant under s. 16.047 (4m), the department of administration shall apply the reduction determined under par. (a) for each county and municipality by reducing 10 consecutive annual payments under this section to the county or municipality by equal amounts. If in any year the reduction under this paragraph for a county or municipality exceeds the payment under this section for the county or municipality, the department of administration shall apply the excess amount of the reduction to the payment to the county or municipality under s. 79.04.
59,1210b
Section 1210b. 79.04 (1) (a) of the statutes is amended to read:
79.04 (1) (a) An amount from the public utility account determined by multiplying by 3 mills in the case of a town, and 6 mills in the case of 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 a 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), as determined by the department of revenue plus an amount from the public utility account determined by multiplying by 3 mills in the case of a town, and 6 mills in the case of a city or village, of the first $125,000,000 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 municipality under this subsection and sub. (6) in any year shall not exceed $300 times the population of the municipality, except that, beginning with payments in 2009, the amount distributable to a municipality under this subsection and sub. (6) in any year shall not exceed $425 times the population of the municipality, except as provided under par. (am).
59,1210c
Section 1210c. 79.04 (1) (am) of the statutes is created to read:
79.04 (1) (am) The payment limitation under par. (a) does not apply to the amounts distributable to a municipality under this subsection and sub. (6) if the first distribution to the municipality that meets or exceeds the limitation occurs after 2010. This paragraph does not apply to distributions after 2022.
59,1210d
Section 1210d. 79.05 (7) of the statutes is created to read:
79.05 (7) (a) Beginning with the distributions in 2018 and ending with the distributions in 2022, the annual payment under this section to the village of Maine shall be the amount otherwise determined for the village under this section, plus $583,000.
(b) Beginning with the distributions in 2018 and ending with the distributions in 2022, the annual payment under this section to the city of Janesville shall be the amount otherwise determined for the city under this section, plus $583,000.
59,1210e
Section 1210e. 79.095 (1) (bh) of the statutes is created to read:
79.095 (1) (bh) “Inflation factor” means a percentage equal to the average annual percentage change in the U.S. consumer price index for all urban consumers, U.S. city average, as determined by the U.S. department of labor, for the 12 months ending on September 30 of the year before the payment under sub. (4) (b), except that the percentage under this paragraph shall not be less than zero.
59,1210f
Section 1210f. 79.095 (4) of the statutes is renumbered 79.095 (4) (a) and amended to read:
79.095 (4) (a) The
Except as provided in par. (b), 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.
(c) 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 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.
59,1210g
Section 1210g. 79.095 (4) (b) of the statutes is created to read:
79.095 (4) (b) In 2018, each taxing jurisdiction shall receive a payment under this section equal to the payment it received in 2017, multiplied by 1.0147. In 2019, each taxing jurisdiction shall receive a payment under this section equal to the payment it received in the previous year, multiplied by one plus the inflation factor. In 2020, and in each year thereafter, each taxing jurisdiction shall receive a payment under this section equal to the payment it received in the previous year.
59,1210h
Section 1210h. 79.095 (5) of the statutes is created to read:
79.095 (5) Sunset. Subsections (2), (3), and (4) (a) do not apply with regard to the payments made under this section after July 2017.
59,1210p
Section 1210p. 79.096 of the statutes is created to read:
79.096 State aid; personal property. (1) Beginning in 2019, and in each year thereafter, the department of administration shall pay to each taxing jurisdiction, as defined in s. 79.095 (1) (c), an amount equal to the property taxes levied on the items of personal property described under s. 70.111 (27) (b) for the property tax assessments as of January 1, 2017.
(2) (a) Each municipality shall report to the department of revenue, in the time and manner determined by the department, the amount of the property taxes levied on the items of personal property described under s. 70.111 (27) (b) for the property tax assessments as of January 1, 2017, on behalf of the municipality and on behalf of other taxing jurisdictions.
(b) Each taxing jurisdiction shall report to the department of revenue, in the time and manner determined by the department, any information the department considers necessary to administer this section.
(3) Each taxing jurisdiction shall attribute to each tax incremental district within the taxing jurisdiction the district's proportionate share of the amount the taxing jurisdiction receives under sub. (1), except that this subsection does not apply after the district closes.
(4) The department of revenue shall certify the amount of the payment due each taxing jurisdiction under sub. (1) to the department of administration, and the department of administration shall make the payment on or before the first Monday in May.
59,1211
Section 1211
. 79.10 (7m) (cm) 1. a. of the statutes is amended to read:
79.10 (7m) (cm) 1. a. If, in any year, the total of the amounts determined under subs. (4), (5), and (5m) for any municipality is $3,000,000 or more, the municipality, with the approval of the majority of the members of the municipality's governing body, may notify the department of administration to distribute the amounts directly to the municipality and the department of administration shall distribute the amounts at the time and in the manner provided under pars. (a) 1., (b) 1., and (c) 1. Beginning in 2018, if the municipality approves the distribution under this subd. 1. a. by enacting an ordinance and provides a copy of the ordinance to the department of administration and the department of revenue, the department of administration shall distribute the amounts determined under subs. (4), (5), and (5m) to the municipality as provided under this subd. 1. a. for the year in which the municipality enacts the ordinance and in all subsequent years until the municipality notifies the department of administration and the department of revenue that the municipality has repealed the ordinance or until the total amounts under subs. (4), (5), and (5m) to be distributed to the municipality in a year is less than $3,000,000.
59,1212
Section 1212
. 79.14 of the statutes is amended to read:
79.14 School levy tax credit. The appropriation under s. 20.835 (3) (b), for the payments under s. 79.10 (4), is $319,305,000 in 1994, 1995, and 1996; $469,305,000 beginning in 1997 and ending in 2006; $593,050,000 in 2007; $672,400,000 in 2008; $747,400,000 in 2009; $732,550,000 in 2010, 2011, and 2012; $747,400,000 in 2013, 2014, and 2015; and $853,000,000 in 2016 and 2017; and $940,000,000 in 2018 and in each year thereafter.
59,1212m
Section 1212m. 84.013 (3) (cb) of the statutes is created to read:
