Amendment ASA2-AB150

AB150-ASA2,9,25 77.52 (2) (a) 34. Services rendered in real estate practice, as defined in s. 452.01 (6).

AB150-ASA2, s. 33 Section 33. 77.52 (2) (a) 35. of the statutes is created to read:

AB150-ASA2,10,9 77.52 (2) (a) 35. Architectural, engineering and surveying services, and other related services, including but not limited to designing landscapes, products, machinery, the interior and exterior of buildings and other property; industrial, civil, electrical, mechanical, design, marine, petroleum, photogrammetric, lighting, heating, air conditioning, ventilating, energy, plumbing, structural, sound, safety, sanitary, water, hydraulic, pollution control, solar and chemical engineering services; land, water and aerial surveying; soil borings; soil and concrete testing; foundation investigations; and percolation testing.

AB150-ASA2, s. 34 Section 34. 77.52 (2) (a) 36. of the statutes is created to read:

AB150-ASA2,10,17 77.52 (2) (a) 36. Accounting and related accounting services, including but not limited to auditing; bookkeeping; analyzing records, systems and statements; accounting advice and counseling services; tax counseling services; preparing accounting books and records, financial statements and tax returns; designing, implementing or converting record-keeping systems; financial planning; management and advisory services; appearing before administrative agencies; and lobbying.

AB150-ASA2, s. 35 Section 35. 77.52 (2) (a) 37. of the statutes is created to read:

AB150-ASA2,11,6 77.52 (2) (a) 37. Automatic data processing, computer and related services, including but not limited to addressing materials; analyzing; coding; computing; consulting; designing, implementing or converting systems; keypunching; keystroke verifying; programming and all charges for programs or software whether or not transferred in a tangible form, including program storage and maintenance; preparing financial statements and tax returns; preparing labels; printing; processing data, including receiving source documents, recording data in machine readable form, making corrections, rearranging or creating new information as the result of the processing; providing tabulated listings or recording output on other media; summarizing, computing, extracting, sorting, sequencing or updating a continuous file of information; proof listing; reformatting of data; tabulating; and time-sharing of equipment or computers through remote access by telephone lines, microwave or other means.

AB150-ASA2, s. 36 Section 36. 77.52 (2) (a) 38. of the statutes is created to read:

AB150-ASA2,11,15 77.52 (2) (a) 38. Trust services and financial services for customers of financial institutions, including but not limited to services provided by banks, savings and loan associations or credit unions in connection with a periodic analysis, summary or report of a person's checking, share draft or similar account subject to a written order directing the institution to pay money as instructed; savings account services; services of issuing traveler's checks, cashier's checks and money orders; safety deposit box rental; and trust services by a trust company or other financial institution.

AB150-ASA2, s. 37 Section 37. 77.52 (2) (a) 39. of the statutes is created to read:

AB150-ASA2,11,20 77.52 (2) (a) 39. Services related to or performed on animals, including but not limited to veterinary services provided to nonfarm animals and boarding, medical, training, grooming, clipping, burial, breeding, training record, breeding record and pedigree record service.

AB150-ASA2, s. 38 Section 38. 77.52 (2) (a) 40. of the statutes is created to read:

AB150-ASA2,12,9 77.52 (2) (a) 40. Amusement, athletic, entertainment, recreational, exercise or self-improvement services and instructions, including but not limited to massage services; escort services, dating services, services furnished in saunas, whirlpool baths, suntan booths, turkish baths, nautilus, swimming pools, health and beauty spas, gymnasiums, racquetball courts, handball courts, tennis courts; physical culture counseling; physical fitness services; quit smoking and aerobic services; weight control or reduction classes; slenderizing and reducing salons, dancing services and dancing instruction; exercise programs; and martial arts classes and physical training classes. Membership fees, initiation fees and any other amounts required to be paid for the privilege of membership or participation in the activities are taxable, except that tuition paid to elementary or secondary schools or to public or private institutions of higher education by students enrolled in credit courses leading toward a degree is not taxable.

AB150-ASA2, s. 39 Section 39. 77.52 (2) (a) 41. of the statutes is created to read:

AB150-ASA2,12,11 77.52 (2) (a) 41. Addressing, mailing, packaging and labeling services.

AB150-ASA2, s. 40 Section 40. 77.52 (2) (a) 46. of the statutes is created to read:

AB150-ASA2,12,13 77.52 (2) (a) 46. Services provided by automotive and travel clubs.

AB150-ASA2, s. 41 Section 41. 77.52 (2) (a) 48. of the statutes is created to read:

AB150-ASA2,12,21 77.52 (2) (a) 48. Barber and cosmetologist services, including but not limited to arranging, dressing, curling, waving, cleansing, cutting, bleaching, coloring or similar work upon the hair of any person by any means, with hands or mechanical apparatus, or by the use of cosmetic preparations, antiseptics, tonics, lotions, creams or otherwise; massaging, cleansing, stimulating, manipulating, exercising, beautifying or similar work upon the scalp, face, neck, shoulders or hands; manicuring the nails; removal of hair; shaving; and hair piece or wig care.

AB150-ASA2, s. 42 Section 42. 77.52 (2) (a) 51. of the statutes is created to read:

AB150-ASA2,12,24 77.52 (2) (a) 51. Secretarial services; including typing, word processing, resume writing and court reporting services.

AB150-ASA2, s. 43 Section 43. 77.52 (2) (a) 52. of the statutes is created to read:

AB150-ASA2,13,1 77.52 (2) (a) 52. Live musical services.

AB150-ASA2, s. 44 Section 44. 77.52 (2) (a) 53. of the statutes is created to read:

AB150-ASA2,13,4 77.52 (2) (a) 53. Personnel supply services; including employment agency services and help supply services.

AB150-ASA2, s. 45 Section 45. 77.52 (2) (a) 54. of the statutes is created to read:

AB150-ASA2,13,7 77.52 (2) (a) 54. Promotional display and advertising, including direct mail advertising, services.

AB150-ASA2, s. 46 Section 46. 77.52 (2) (a) 55. of the statutes is created to read:

AB150-ASA2,13,10 77.52 (2) (a) 55. Services provided by business and fraternal associations and paid for by dues.

AB150-ASA2, s. 47 Section 47. 77.52 (2) (a) 56. of the statutes is created to read:

AB150-ASA2,13,14 77.52 (2) (a) 56. Other business services not elsewhere classified, as specified in industry number 7389 of the standard industrial classification manual, 1987 edition, published by the federal office of management and budget.

AB150-ASA2, s. 48 Section 48. 77.52 (2) (a) 57. of the statutes is created to read:

AB150-ASA2,13,16 77.52 (2) (a) 57. Farm machinery and equipment repair services.

AB150-ASA2, s. 49 Section 49. 77.52 (2) (a) 58. of the statutes is created to read:

AB150-ASA2,13,18 77.52 (2) (a) 58. Sewerage and water softening services.

AB150-ASA2, s. 50 Section 50. 77.52 (2) (a) 59. of the statutes is created to read:

AB150-ASA2,13,21 77.52 (2) (a) 59. Motion picture and television production and distribution services.

AB150-ASA2, s. 51 Section 51. 77.52 (2) (a) 60. of the statutes is created to read:

AB150-ASA2,13,23 77.52 (2) (a) 60. News syndication services.

AB150-ASA2, s. 52 Section 52. 77.52 (2) (a) 61. of the statutes is created to read:

AB150-ASA2,14,2 77.52 (2) (a) 61. Research, development, testing, and scientific and related consulting services.

AB150-ASA2, s. 53 Section 53. 77.52 (2) (a) 62. of the statutes is created to read:

AB150-ASA2,14,4 77.52 (2) (a) 62. Services performed by funeral parlors.

AB150-ASA2, s. 54 Section 54. 77.52 (2) (a) 63. of the statutes is created to read:

AB150-ASA2,14,6 77.52 (2) (a) 63. Tax preparation services.

AB150-ASA2, s. 55 Section 55. 77.52 (2) (a) 64. of the statutes is created to read:

AB150-ASA2,14,8 77.52 (2) (a) 64. The furnishing of real property for nonresidential use.

AB150-ASA2, s. 56 Section 56. 77.54 (2m) of the statutes is amended to read:

AB150-ASA2,14,18 77.54 (2m) The gross receipts from the sales of and the storage, use or other consumption of tangible personal property or services that become an ingredient or component of shoppers guides, newspapers or periodicals or that are consumed or lose their identity in the manufacture of shoppers guides, newspapers or periodicals, whether or not the shoppers guides, newspapers or periodicals are transferred without charge to the recipient. In this subsection, "shoppers guides", "newspapers" and "periodicals" have the meanings under sub. (15), 1993 stats. The exemption under this subdivision does not apply to advertising supplements that are not newspapers.

AB150-ASA2, s. 57 Section 57. 77.54 (3) (a) of the statutes is amended to read:

AB150-ASA2,15,6 77.54 (3) (a) The gross receipts from the sales of and the storage, use or other consumption of tractors and machines, including accessories, and attachments and parts therefor, used exclusively and directly in the business of farming, including dairy farming, agriculture, horticulture, floriculture and custom farming services, but excluding automobiles, trucks, and other motor vehicles for highway use; excluding personal property that is attached to, fastened to, connected to or built into real property or that becomes an addition to, component of or capital improvement of real property and excluding tangible personal property used or consumed in the erection of buildings or in the alteration, repair or improvement of real property, regardless of any contribution that that personal property makes to the production process in that building or real property and regardless of the extent to which that personal property functions as a machine.

AB150-ASA2, s. 58 Section 58. 77.54 (5) (b) of the statutes is repealed.

AB150-ASA2, s. 59 Section 59. 77.54 (6) (a) of the statutes is repealed.

AB150-ASA2, s. 60 Section 60. 77.54 (6m) of the statutes is repealed.

AB150-ASA2, s. 61 Section 61. 77.54 (10) of the statutes is repealed.

AB150-ASA2, s. 62 Section 62. 77.54 (11) of the statutes is amended to read:

AB150-ASA2,15,16 77.54 (11) The gross receipts from the sales of and the storage, use or other consumption in this state of motor fuel, general aviation fuel or special fuel, subject to taxation under ch. 78, unless if the motor fuel or special fuel tax on the fuel is refunded under s. 78.75 because the buyer does not use the fuel in operating a motor vehicle upon the public highways.

AB150-ASA2, s. 63 Section 63. 77.54 (12) of the statutes is repealed.

AB150-ASA2, s. 64 Section 64. 77.54 (13) of the statutes is repealed.

AB150-ASA2, s. 65 Section 65. 77.54 (15) of the statutes is repealed.

AB150-ASA2, s. 66 Section 66. 77.54 (21) of the statutes is repealed.

AB150-ASA2, s. 67 Section 67. 77.54 (24) of the statutes is repealed.

AB150-ASA2, s. 68 Section 68. 77.54 (25) of the statutes is repealed.

AB150-ASA2, s. 69 Section 69. 77.54 (26) of the statutes is repealed.

AB150-ASA2, s. 70 Section 70. 77.54 (38) of the statutes is repealed.

AB150-ASA2, s. 71 Section 71. 77.54 (39) of the statutes is repealed.

AB150-ASA2, s. 72 Section 72. 79.01 (1) of the statutes is amended to read:

AB150-ASA2,16,5 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 and, $48,000,000 in 1995, $49,440,000 in 1996 and $50,923,200 in 1997 and thereafter.

AB150-ASA2, s. 73 Section 73. 79.03 (3c) (f) of the statutes is amended to read:

AB150-ASA2,16,12 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 in 1994 and, $14,000,000 in 1995, $14,420,000 in 1996 and $14,852,600 in 1997 and thereafter.

AB150-ASA2, s. 74 Section 74. 79.03 (4) of the statutes is amended to read:

AB150-ASA2,17,2 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. In 1995 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 $761,478,000 to municipalities and $168,981,800 to counties. In 1996, the total amounts to be distributed under ss. 79.03, 79.04 and 79.06 from s. 20.835 (1) (d) are $784,322,400 to municipalities and $174,051,300 to counties. In 1997 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 $807,852,000 to municipalities and $179,272,800 to counties.

AB150-ASA2, s. 75 Section 75. 79.058 (3) (b) of the statutes is amended to read:

AB150-ASA2,17,4 79.058 (3) (b) In 1995 and subsequent years, $20,159,000.

AB150-ASA2, s. 76 Section 76. 79.058 (3) (c) and (d) of the statutes are created to read:

AB150-ASA2,17,6 79.058 (3) (c) In 1996, $20,763,800.

AB150-ASA2,17,7 (d) In 1997 and thereafter, $21,386,700.

AB150-ASA2, s. 77 Section 77. 79.10 (11) (b) of the statutes is amended to read:

AB150-ASA2,17,20 79.10 (11) (b) Before October 16, the department of administration shall determine the total funds available for distribution under the lottery credit in the following year and shall inform the joint committee on finance of that total. Total funds available for distribution shall be all existing and projected lottery proceeds and interest for the fiscal year of the distribution plus the amount under par. (bm), less the amount estimated to be expended under ss. 20.455 (2) (r), 20.566 (2) (r) and 20.835 (2) (q) and (3) (r) and less the required reserve under s. 20.003 (5). The joint committee on finance may revise the total amount to be distributed if it does so at a meeting that takes place before November 1. If the joint committee on finance does not schedule a meeting to take place before November 1, the total determined by the department of administration shall be the total amount estimated to be distributed under the lottery credit in the following year.

AB150-ASA2, s. 78 Section 78. 79.10 (11) (bm) of the statutes is created to read:

AB150-ASA2,17,24 79.10 (11) (bm) The amount to be distributed from the appropriation under s. 20.835 (2) (a) is $902,700,000 in the 1995-96 fiscal year and $1,540,700,000 in the 1996-97 fiscal year.

AB150-ASA2, s. 79 Section 79. 119.46 (1) of the statutes is renumbered 119.46 and amended to read:

AB150-ASA2,18,15 119.46 Taxes for school operations fund. As part of the budget transmitted annually to the common council under s. 119.16 (8) (b), the board shall report the amount of money required for the ensuing school year to operate all public schools in the city under this chapter, to repair and keep in order school buildings and equipment, to make material improvements to school property and to purchase necessary additions to school sites. The common council shall levy and collect a tax upon all the property subject to taxation in the city, which shall be equal to the amount of money required by the board for the purposes set forth in this subsection section, at the same time and in the same manner as other taxes are levied and collected. Such taxes shall be in addition to all other taxes which the city is authorized to levy. The taxes so levied and collected, together with the other funds provided by law and placed at the disposal of the city for the same purposes, shall constitute the school operations fund.

AB150-ASA2, s. 80 Section 80. 119.46 (2) of the statutes is repealed.

AB150-ASA2, s. 81 Section 81. 120.105 of the statutes is repealed.

AB150-ASA2, s. 82 Section 82. 120.12 (3) (d) of the statutes is repealed.

AB150-ASA2, s. 83 Section 83. 120.12 (3) (e) of the statutes is repealed.

AB150-ASA2, s. 84 Section 84. 120.44 (3) of the statutes is repealed.

AB150-ASA2, s. 85 Section 85. 121.07 (1) (d) of the statutes is created to read: