Amendment ASA1-AB557

AB557-ASA1,15,22 20.395 (3) (bq) Major highway development, state funds. As a continuing appropriation, the amounts in the schedule for major development of state trunk and connecting highways and, before July 1, 1995 October 1, 1997, for the disadvantaged business demonstration and training program under s. 84.076.

AB557-ASA1, s. 14 Section 14. 20.395 (3) (bv) of the statutes is amended to read:

AB557-ASA1,16,4 20.395 (3) (bv) Major highway development, local funds. All moneys received from any local unit of government or other source for major development of state trunk and connecting highways, including the railroad and utility alteration and relocation loan program under s. 84.065, and, before July 1, 1995 October 1, 1997, the disadvantaged business demonstration and training program under s. 84.076, for such purposes.

AB557-ASA1, s. 15 Section 15. 20.395 (3) (bx) of the statutes is amended to read:

AB557-ASA1,16,9 20.395 (3) (bx) Major highway development, federal funds. All moneys received from the federal government for major development of state trunk and connecting highways and, before July 1, 1995 October 1, 1997, the disadvantaged business demonstration and training program under s. 84.076, for such purposes.

AB557-ASA1, s. 16 Section 16. 20.395 (3) (cq) of the statutes is amended to read:

AB557-ASA1,16,22 20.395 (3) (cq) State highway rehabilitation, state funds. As a continuing appropriation, the amounts in the schedule for improvement of existing state trunk and connecting highways; for improvement of bridges on state trunk or connecting highways and other bridges for which improvement is a state responsibility, for necessary approach work for such bridges and for replacement of such bridges with at-grade crossing improvements; for the construction and rehabilitation of the national system of interstate and defense highways and bridges and related appurtenances; for special maintenance activities under s. 84.04 on roadside improvements; for bridges under s. 84.10; for payment to a local unit of government for a jurisdictional transfer under s. 84.02 (8); and, before July 1, 1995 October 1, 1997, for the disadvantaged business demonstration and training program under s. 84.076.

AB557-ASA1, s. 17 Section 17. 20.395 (3) (cv) of the statutes is amended to read:

AB557-ASA1,17,10 20.395 (3) (cv) State highway rehabilitation, local funds. All moneys received from any local unit of government or other source for the specific information sign program under s. 86.195; for improvement of existing state trunk and connecting highways; for improvement of bridges on state trunk or connecting highways and other bridges for which improvement is a state responsibility, for necessary approach work for such bridges and for replacement of such bridges with at-grade crossing improvements; for the construction and rehabilitation of the national system of interstate and defense highways and bridges and related appurtenances; for special maintenance activities under s. 84.04 on roadside improvements; for the railroad and utility alteration and relocation loan program under s. 84.065 and, before July 1, 1995 October 1, 1997, for the disadvantaged business demonstration and training program under s. 84.076, for such purposes.

AB557-ASA1, s. 18 Section 18. 20.395 (3) (cx) of the statutes is amended to read:

AB557-ASA1,17,21 20.395 (3) (cx) State highway rehabilitation, federal funds. All moneys received from the federal government for improvement of existing state trunk and connecting highways; for improvement of bridges on state trunk or connecting highways and other bridges for which improvement is a state responsibility, for necessary approach work for such bridges and for replacement of such bridges with at-grade crossing improvements; for the construction and rehabilitation of the national system of interstate and defense highways and bridges and related appurtenances; for special maintenance activities under s. 84.04 on roadside improvements and, before July 1, 1995 October 1, 1997, for the disadvantaged business demonstration and training program under s. 84.076, for such purposes.

AB557-ASA1, s. 19 Section 19. 20.395 (3) (eq) of the statutes is amended to read:

AB557-ASA1,18,6 20.395 (3) (eq) Highway maintenance, repair and traffic operations, state funds. Biennially, the amounts in the schedule for the maintenance and repair of roadside improvements under s. 84.04, state trunk highways under s. 84.07 and bridges that are not on the state trunk highway system under s. 84.10; for highway operations such as permit issuance, pavement marking, highway signing, traffic signalization and highway lighting under ss. 84.04, 84.07, 84.10 and 348.25 to 348.27 and ch. 349; and, before July 1, 1995 October 1, 1997, for the disadvantaged business demonstration and training program under s. 84.076. This paragraph does not apply to special maintenance activities under s. 84.04 on roadside improvements.

AB557-ASA1, s. 20 Section 20. 20.395 (3) (ev) of the statutes is amended to read:

AB557-ASA1,18,17 20.395 (3) (ev) Highway maintenance, repair and traffic operations, local funds. All moneys received from any local unit of government or other sources for the maintenance and repair of roadside improvements under s. 84.04, state trunk highways under s. 84.07 and bridges that are not on the state trunk highway system under s. 84.10; for signing under s. 86.195; for highway operations such as permit issuance, pavement marking, highway signing, traffic signalization and highway lighting under ss. 84.04, 84.07, 84.10 and 348.25 to 348.27 and ch. 349; and, before July 1, 1995 October 1, 1997, for the disadvantaged business demonstration and training program under s. 84.076; for such purposes. This paragraph does not apply to special maintenance activities under s. 84.04 on roadside improvements.

AB557-ASA1, s. 21 Section 21. 20.395 (3) (ex) of the statutes is amended to read:

AB557-ASA1,19,3 20.395 (3) (ex) Highway maintenance, repair and traffic operations, federal funds. All moneys received from the federal government for the maintenance and repair of roadside improvements under s. 84.04, state trunk highways under s. 84.07 and bridges that are not on the state trunk highway system under s. 84.10; for highway operations such as permit issuance, pavement marking, highway signing, traffic signalization and highway lighting under ss. 84.04, 84.07, 84.10 and 348.25 to 348.27 and ch. 349; and, before July 1, 1995 October 1, 1997, for the disadvantaged business demonstration and training program under s. 84.076; for such purposes. This paragraph does not apply to special maintenance activities under s. 84.04 on roadside improvements.

AB557-ASA1, s. 22 Section 22. 20.395 (4) (bh) of the statutes is repealed.

AB557-ASA1, s. 23 Section 23. 20.395 (5) (cq) of the statutes is amended to read:

AB557-ASA1,19,14 20.395 (5) (cq) Vehicle registration, inspection and maintenance and driver licensing, state funds. The amounts in the schedule for administering the vehicle registration and driver licensing program, including the traffic violation and registration program and the driver license reinstatement training program under s. 85.28, for administering the motor vehicle emission inspection and maintenance program under s. 110.20, for the training of inspectors under s. 110.22, for administering the fuel tax and fee reporting program under s. 341.45 and to compensate for services performed, as determined by the secretary of transportation, by any county providing registration services.

AB557-ASA1, s. 24 Section 24. 20.395 (5) (dk) of the statutes is amended to read:

AB557-ASA1,19,19 20.395 (5) (dk) Public safety radio management, service funds. From the general fund, all moneys received by the department from the department and from other state agencies for purposes related to the statewide public safety radio management program under s. 85.12, for that purpose.

AB557-ASA1, s. 24m Section 24m. 20.490 (3) of the statutes is created to read:

AB557-ASA1,19,23 20.490 (3) Rail passenger service grant program. (q) Transfer for grants. From the transportation fund, all moneys received from the appropriation account under s. 20.865 (4) (u) for the purpose of making the grants under s. 234.665.

AB557-ASA1, s. 25 Section 25. 20.505 (1) (md) of the statutes is amended to read:

AB557-ASA1,20,4 20.505 (1) (md) Oil overcharge restitution funds. All federal moneys received as oil overcharge funds, as defined in s. 14.065 (1), for expenditure under proposals approved by the joint committee on finance under s. 14.065 and for transfers under 1993 Wisconsin Act 16, section 9201 (1z).

AB557-ASA1, s. 28m Section 28m. 20.855 (4) (r) of the statutes is created to read:

AB557-ASA1,20,7 20.855 (4) (r) Border area fuel tax rebates. From the transportation fund, a sum sufficient to make the payments under s. 73.03 (53).

AB557-ASA1, s. 29 Section 29. 20.866 (2) (uv) of the statutes is amended to read:

AB557-ASA1,20,12 20.866 (2) (uv) Transportation, harbor improvements. From the capital improvement fund, a sum sufficient for the department of transportation to provide grants for harbor improvements. The state may contract public debt in an amount not to exceed $9,000,000 $12,000,000 for this purpose.

AB557-ASA1, s. 30 Section 30. 20.866 (2) (uw) of the statutes is amended to read:

AB557-ASA1,20,21 20.866 (2) (uw) Transportation; rail acquisitions and improvements. From the capital improvement fund, a sum sufficient for the department of transportation to acquire railroad property under ss. 85.08 (2) (L) and 85.09; and to provide grants and loans for rail property acquisitions and improvements under s. 85.08 (4m) (c) and (d); and to credit the appropriation account under s. 20.395 (2) (bt) as reimbursement for initial temporary funding of acquisitions, grants or loans authorized under 1993 Wisconsin Act 16, section 9154 (4n). The state may contract public debt in an amount not to exceed $10,000,000 $14,500,000 for these purposes.

AB557-ASA1, s. 35 Section 35. 25.40 (1) (a) 12. of the statutes is created to read:

AB557-ASA1,20,24 25.40 (1) (a) 12. Fees collected under s. 341.45 (1g) (a) that are required under s. 341.45 (4m) to be deposited in the petroleum inspection fund.

AB557-ASA1, s. 35m Section 35m. 25.40 (1) (a) 13. of the statutes is created to read:

AB557-ASA1,21,2 25.40 (1) (a) 13. Fees collected under s. 341.145 (3) that are required by s. 341.145 (3m) to be deposited in the veterans trust fund.

AB557-ASA1, s. 36 Section 36. 25.40 (2) (b) 15g. of the statutes is created to read:

AB557-ASA1,21,4 25.40 (2) (b) 15g. Section 20.445 (1) (ny).

AB557-ASA1, s. 36g Section 36g. 25.40 (2) (b) 20d. of the statutes is created to read:

AB557-ASA1,21,6 25.40 (2) (b) 20d. Section 20.490 (3) (q).

AB557-ASA1, s. 36m Section 36m. 25.40 (2) (b) 23m. of the statutes is created to read:

AB557-ASA1,21,8 25.40 (2) (b) 23m. Section 20.855 (4) (r).

AB557-ASA1, s. 37 Section 37. 70.337 (7) of the statutes is amended to read:

AB557-ASA1,21,15 70.337 (7) This section does not apply to property that is exempt under s. 70.11 (13), (13m), (15), (15m), (21) or (30), property that is exempt under s. 70.11 (18) if a payment in lieu of taxes is made for that property, lake beds owned by the state, state forests under s. 28.03 or 28.035, county forests under s. 28.10, property acquired by the department of transportation under s. 85.08 (2) (L) or 85.09 or highways, as defined in s. 340.01 (22).

AB557-ASA1, s. 40 Section 40. 73.03 (29m) of the statutes is created to read:

AB557-ASA1,21,19 73.03 (29m) To provide on an appropriate tax form, as determined by the secretary of revenue, a place for taxpayers to certify that they had at least $6,000 in gross farm profits, as defined in s. 71.58 (4), for the applicable taxable year.

AB557-ASA1, s. 40m Section 40m. 73.03 (53) of the statutes is created to read:

AB557-ASA1,22,13 73.03 (53) Upon application, to establish areas, which last for one year, based on competitive need; as evidenced by the need to minimize sales lost to retailers in other states, the difference between the total of the taxes and fees on gasoline in this state and the neighboring state, the distance between retailers in this state and the nearest retailer in a neighboring state, the chance of regaining customers lost to retailers in other states, the economic importance of fuel retailers to their communities and the impact on this state of the loss of tax revenue due to sales lost to retailers in other states; in which all motor vehicle fuel dealers will be paid rebates of state taxes and fees on that gasoline if the total of the fees and taxes on gasoline imposed by this state exceed the total of those fees and taxes imposed by the neighboring state by more than 5 cents per gallon, to establish the amount of the rebate and to certify to the department of administration the amount due each retailer for payment quarterly from the appropriation under s. 20.855 (4) (r). If the sum of the rebates for a quarter is more than 25% of the amount appropriated for the fiscal year, the department of administration shall prorate the rebates. If the sum of the rebates for a quarter is less than 25% of the amount appropriated for the fiscal year, the department of administration shall retain the excess in the appropriation account for future rebates.

AB557-ASA1, s. 41 Section 41. 78.005 (13g) of the statutes is created to read:

AB557-ASA1,22,17 78.005 (13g) "Recreational motorboat" means a motorboat used predominately for the entertainment, amusement or recreation of the owner of the motorboat, whether or not it is used in a trade or business.

AB557-ASA1, s. 41m Section 41m. 78.01 (1) of the statutes is amended to read:

AB557-ASA1,23,6 78.01 (1) Imposition of tax and by whom paid. An excise tax at the rate determined under s. ss. 78.015 and 78.017 is imposed on all motor vehicle fuel received by a supplier for sale in this state, for sale for export to this state or for export to this state except as otherwise provided in this chapter. The motor vehicle fuel tax is to be computed and paid as provided in this chapter. Except as otherwise provided in this chapter, a person who receives motor vehicle fuel under s. 78.07 shall collect from the purchaser of the motor vehicle fuel that is received, and the purchaser shall pay to the person who receives the motor vehicle fuel under s. 78.07, the tax imposed by this section on each sale of motor vehicle fuel at the time of the sale, irrespective of whether the sale is for cash or on credit. In each subsequent sale or distribution of motor vehicle fuel on which the tax has been collected as provided in this subsection, the tax collected shall be added to the selling price so that the tax is paid ultimately by the user of the motor vehicle fuel.

AB557-ASA1, s. 42 Section 42. 78.01 (2) (e) of the statutes is amended to read:

AB557-ASA1,23,12 78.01 (2) (e) Gasoline sold for nonhighway use in mobile machinery and equipment; other than use in a snowmobile, an all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or a recreational motorboat; and delivered directly into the consumer's storage tank in an amount of not less than 100 gallons.

AB557-ASA1, s. 43 Section 43. 78.01 (2m) (f) of the statutes is amended to read:

AB557-ASA1,23,17 78.01 (2m) (f) It is sold for off-highway use other than use in a snowmobile, an all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or 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.

AB557-ASA1, s. 44m Section 44m. 78.017 of the statutes is created to read:

AB557-ASA1,23,20 78.017 Adjustment in 1995. On December 1, 1995, the rate of the tax imposed under s. 78.01 (1) is increased by 2.9 cents per gallon.

AB557-ASA1, s. 45 Section 45. 78.12 (2) (intro.) of the statutes is amended to read:

AB557-ASA1,24,2 78.12 (2) Reports of licensees. (intro.) Each licensee shall, not later than the last 20th day of each month, file with the department, or, if the department so requires, file electronically with any state agency that the department specifies, on forms prescribed and furnished by the department, a report that indicates for the month before the month during which the report is due the following:

AB557-ASA1, s. 45g Section 45g. 78.12 (4) (a) 4. of the statutes is amended to read:

AB557-ASA1,24,5 78.12 (4) (a) 4. Multiply the number of gallons under subd. 3. by the rate under s. 78.015 as increased under s. 78.017.

AB557-ASA1, s. 45r Section 45r. 78.12 (4) (b) 2. of the statutes is amended to read:

AB557-ASA1,24,8 78.12 (4) (b) 2. Multiply the number of gallons under subd. 1. by the rate under s. 78.015 as increased under s. 78.017.

AB557-ASA1, s. 46 Section 46. 78.12 (5) (a) of the statutes is amended to read:

AB557-ASA1,24,25 78.12 (5) (a) Licensed suppliers shall pay taxes on motor vehicle fuel no later than the 15th 20th day of the month for motor vehicle fuel sold during the previous month. At the option of a wholesaler distributor, a licensed supplier shall allow the wholesaler distributor to delay paying the tax to the licensed supplier until the date that the tax is due to this state. A wholesaler distributor who makes delayed payments shall make the payments by electronic funds transfer. If a wholesaler distributor fails to make timely payments, the licensed supplier may terminate the right of the wholesaler distributor to make delayed payments. Each licensed supplier shall notify the department of each wholesaler distributor who makes delayed payments of the tax. The department may require any wholesaler distributor who makes delayed payments of the tax to file with the department a surety bond payable to this state in an amount not to exceed 3 times the highest estimated monthly tax owed by the wholesaler distributor. Whenever the wholesaler distributor pays the licensed supplier, the licensed supplier shall credit the wholesaler distributor's account for the amount of tax reduction that results from the calculation under s. 78.12 (4) (a) 2.

AB557-ASA1, s. 47 Section 47. 78.40 (1) of the statutes is amended to read:

AB557-ASA1,25,14 78.40 (1) Imposition of tax and by whom paid. An excise tax at the rate determined under s. 78.405 is imposed on the use of alternate fuels. The tax, with respect to all alternate fuel delivered by an alternate fuel dealer into supply tanks of motor vehicles in this state, attaches at the time of delivery and shall be collected by the dealer from the alternate fuels user and shall be paid to the department. The tax, with respect to alternate fuels acquired by any alternate fuels user other than by delivery by an alternate fuel dealer into a fuel supply tank of a motor vehicle, or of a snowmobile, an all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or a recreational motorboat, attaches at the time of the use of the fuel and shall be paid to the department by the user. The department may permit any supplier of alternate fuels to report and pay to the department the tax on alternate fuels delivered into the storage facility of an alternate fuels user or retailer which will be consumed for alternate fuels tax purposes or sold at retail.

AB557-ASA1, s. 47g Section 47g. 78.40 (1) of the statutes, as affected by 1995 Wisconsin Act .... (this act), is repealed and recreated to read:

AB557-ASA1,26,4 78.40 (1) Imposition of tax and by whom paid. An excise tax at the rate determined under ss. 78.405 and 78.407 is imposed on the use of alternate fuels. The tax, with respect to all alternate fuel delivered by an alternate fuel dealer into supply tanks of motor vehicles in this state, attaches at the time of delivery and shall be collected by the dealer from the alternate fuels user and shall be paid to the department. The tax, with respect to alternate fuels acquired by any alternate fuels user other than by delivery by an alternate fuel dealer into a fuel supply tank of a motor vehicle, or of a snowmobile, an all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or a recreational motorboat, attaches at the time of the use of the fuel and shall be paid to the department by the user. The department may permit any supplier of alternate fuels to report and pay to the department the tax on alternate fuels delivered into the storage facility of an alternate fuels user or retailer which will be consumed for alternate fuels tax purposes or sold at retail.

AB557-ASA1, s. 47r Section 47r. 78.407 of the statutes is created to read:

AB557-ASA1,26,7 78.407 Adjustment in 1995. On December 1, 1995, the rate of the tax imposed under s. 78.40 (1) is increased by 2.9 cents per gallon.

AB557-ASA1, s. 48 Section 48. 78.49 (1) (a) of the statutes is amended to read:

AB557-ASA1,26,21 78.49 (1) (a) For the purpose of determining the amount of liability to the state for the tax under this subchapter, except as provided in par. (b), each alternate fuels licensee shall, not later than the last 20th day of each month, file a monthly report for the next preceding month with the department on forms furnished and prescribed by it. Such report shall contain a declaration by the licensee that the statements contained therein are accurate and are a true return of the amount of the alternate fuels tax due and shall be subscribed by the licensee or the licensee's duly authorized agent. The report shall show, with reference to each location at which an alternate fuel is delivered or placed by such licensee into a fuel supply tank of any motor vehicle, the information that the department reasonably requires for the proper administration and enforcement of the tax under this subchapter. The department shall give due consideration to the varying types of operations and transactions in specifying the information required.

AB557-ASA1, s. 49 Section 49. 78.49 (1) (b) of the statutes is amended to read:

AB557-ASA1,27,2 78.49 (1) (b) The department may allow alternate fuels licensees whose tax liability is less than $500 per quarter to file on a quarterly basis. Quarterly reports shall be mailed on or before the last 20th day of the next month following the end of each calendar quarter. The report shall contain the declaration, subscription and information specified in par. (a).

AB557-ASA1, s. 50 Section 50. 78.75 (1m) (a) 2. of the statutes is amended to read:

AB557-ASA1,27,9 78.75 (1m) (a) 2. A person who uses motor vehicle fuel or an alternate fuel upon which has been paid the tax required under this chapter for the purpose of operating a snowmobile, as defined under s. 340.01 (58a), an aircraft, as defined under s. 78.55 (2), or a motorboat, as defined under s. 30.50 (6), unless the motorboat is exempt from registration as a motor vehicle under s. 341.05 (20) not a recreational motorboat, may not be reimbursed or repaid the amount of tax paid.

AB557-ASA1, s. 51 Section 51. 78.75 (1m) (a) 3. of the statutes is amended to read:

AB557-ASA1,27,24 78.75 (1m) (a) 3. Claims under subd. 1. shall be made and filed upon forms prescribed and furnished by the department. The forms shall indicate that refunds are not available for motor vehicle fuel or alternate fuels used for motorboats, except motorboats exempt from registration as motor vehicles under s. 341.05 (20) and recreational motorboats, or motor vehicle fuel or alternate fuels used for snowmobiles and that the estimated snowmobile motor vehicle fuel or alternate fuels tax payments are used for snowmobile trails and areas. The forms shall indicate that refunds are not available for motor vehicle fuel or alternate fuels used for all-terrain vehicles unless the all-terrain vehicle is registered for private use under s. 23.33 (2) (d) and shall indicate that estimated all-terrain vehicle motor vehicle fuel or alternate fuels tax payments are used for all-terrain vehicle trails and areas. The forms shall also indicate that refunds are not available for the tax on less than 100 gallons. The department shall distribute forms in sufficient quantities to each county clerk.

AB557-ASA1, s. 53 Section 53. 84.013 (3) (kb) to (km) of the statutes are created to read:

AB557-ASA1,28,3 84.013 (3) (kb) USH 151 extending approximately 18.2 miles between USH 151 west of Belmont and STH 23 south of Dodgeville, designated as the Belmont to Dodgeville project, in Lafayette and Iowa counties.

AB557-ASA1,28,7 (kg) STH 16 and STH 16/67 extending approximately 7.4 miles from the junction of STH 16 with the Rock River to the STH 16/67 interchange east of Oconomowoc, designated as the Oconomowoc bypass, in Jefferson and Waukesha counties.

AB557-ASA1,28,11 (km) USH 53 extending approximately 7.5 miles between USH 53 south of the USH 53/STH 93 interchange in Eau Claire and the USH 53/STH 124 interchange south of Chippewa Falls, designated as the Eau Claire freeway, in Eau Claire and Chippewa counties.

AB557-ASA1, s. 54 Section 54. 84.013 (3) (ye) of the statutes is amended to read:

AB557-ASA1,28,14 84.013 (3) (ye) USH 10 between Appleton and Marshfield, in Winnebago, Outagamie, Waupaca, Portage and Wood counties.

AB557-ASA1, s. 55 Section 55. 84.076 (5) of the statutes is amended to read:

AB557-ASA1,28,17 84.076 (5) Sunset. This section does not apply after June 30, 1995 September 30, 1997.

AB557-ASA1, s. 57 Section 57. 84.59 (6) of the statutes is amended to read: