Amendment ASA1-AB557

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:

AB557-ASA1,29,2 84.59 (6) Revenue obligations may be contracted by the building commission when it reasonably appears to the building commission that all obligations incurred under this section can be fully paid from moneys received or anticipated and pledged to be received on a timely basis. Revenue obligations issued under this section shall not exceed $950,834,000 $1,082,539,400 in principal amount, excluding obligations issued to refund outstanding revenue obligations. Not more than $841,634,000 $1,040,242,300 of the $950,834,000 $1,082,539,400 may be used for transportation facilities under s. 84.01 (28) and major highway projects under ss. 84.06 and 84.09.

AB557-ASA1, s. 57m Section 57m. 85.022 (2) of the statutes is created to read:

AB557-ASA1,29,7 85.022 (2) (a) The department shall allocate $250,000 in each fiscal year of the 1995-97 biennium from the appropriation under s. 20.395 (2) (hq) for a study of high-speed rail service in the southern transportation corridor between this state and the state of Minnesota.

AB557-ASA1,29,9 (b) 1. Except as provided in subd. 2., funds may be expended under par. (a) only to match funds, at the ratio of 1 to 1, from the state of Minnesota for the study.

AB557-ASA1,29,12 2. No funds may be expended under par. (a) unless the federal government contributes funds for a study under par. (a) in an amount equal to the total amount of funds from this state and the state of Minnesota for the study.

AB557-ASA1, s. 57p Section 57p. 85.06 (2) (b) of the statutes is amended to read:

AB557-ASA1,29,15 85.06 (2) (b) Contract with Amtrak or an applicable railroad to provide rail passenger service.

AB557-ASA1, s. 57q Section 57q. 85.06 (4) of the statutes is created to read:

AB557-ASA1,29,21 85.06 (4) Rail passenger service grants. (a) There is established in the transportation fund a reserve account consisting of $250,000 for the purpose of funding rail passenger service grants under s. 234.665. The reserve account under this paragraph shall be reduced by the amount of any supplemental appropriation made under s. 234.665 (3).

AB557-ASA1,29,22 (b) This subsection does not apply after December 31, 1999.

AB557-ASA1, s. 57r Section 57r. 85.061 (3) of the statutes is amended to read:

AB557-ASA1,30,12 85.061 (3) Program. The department shall administer a rail passenger route development program. From the appropriation under s. 20.866 (2) (up), the department may fund capital costs related to Amtrak service extension routes or other rail service routes between the cities of Milwaukee and Madison and between the cities of Milwaukee and Green Bay. The extension of the Any route between the cities of Milwaukee and Green Bay funded under the program shall provide service to population centers along the route in a manner that makes the route most economically feasible. The department may not use any proceeds from the bond issue authorized under s. 20.866 (2) (up) for the extension of a route under this subsection unless the department submits evidence to the joint committee on finance that Amtrak or the applicable railroad has agreed to provide rail passenger service on that extension route and the joint committee on finance approves the use of the proceeds. The department may contract with Amtrak, railroads or other persons to perform the activities under this subsection.

AB557-ASA1, s. 58 Section 58. 85.08 (4m) (e) 1. of the statutes is amended to read:

AB557-ASA1,30,22 85.08 (4m) (e) 1. Upon the request of an eligible applicant, the department may negotiate and enter into a loan agreement with the eligible applicant for purposes of rehabilitating a rail line or to finance an economic development and transportation efficiency project, including a project designed to promote safety or the viability of a statewide system of freight rail service, to assist intermodal freight movement or to provide industry access to a rail line. A loan made under this paragraph shall finance a project that confers a public benefit or enhances economic development in this state. Loans made under this paragraph shall be paid from the appropriation under s. 20.395 (2) (bt), (bu), (bw) or (bx).

AB557-ASA1, s. 59 Section 59. 85.085 (1) of the statutes is renumbered 85.085 (1m).

AB557-ASA1, s. 60 Section 60. 85.085 (1b) of the statutes is created to read:

AB557-ASA1,31,4 85.085 (1b) In this section, "rehabilitated" means a significant rebuilding of railroad track that restores severely deteriorated track to a minimum service standard or, for track that is at or above a minimum service standard, that increases the service standard of the track.

AB557-ASA1, s. 61 Section 61. 85.085 (3) of the statutes is amended to read:

AB557-ASA1,31,11 85.085 (3) The department shall not make any payment under this section unless the applicable private road crossing permit provides that the rail transit commission shall, at the user's sole cost and expense, maintain, repair and renew the private road crossing. "Maintain, repair and renew" does not include any rebuilding of a private road crossing that is required because the applicable tracks have been rehabilitated.

AB557-ASA1, s. 68 Section 68. 85.20 (7) of the statutes is created to read:

AB557-ASA1,31,19 85.20 (7) Cost-efficiency standards. (a) The department shall establish cost-efficiency standards for the urban mass transit system specified in sub. (4m) (a). The contracts executed between the department and eligible applicants under this section for any period beginning on or after January 1, 1997, shall provide that the department may do any of the following if costs are incurred by the eligible applicant's urban mass transit system which are inconsistent with the standards established under this subsection:

AB557-ASA1,31,20 1. Exclude those costs from operating expenses for purposes of sub. (4m).

AB557-ASA1,31,21 2. Reduce the amount of state aid allocation under sub. (4m) (a).

AB557-ASA1,31,23 (b) The department shall specify by rule the cost-efficiency standards under this subsection, including rules for the implementation of par. (a) 1. and 2.

AB557-ASA1, s. 68c Section 68c. 85.21 (1) of the statutes is amended to read:

AB557-ASA1,32,7 85.21 (1) Purpose. The purpose of this section is to promote the general public health and welfare by providing financial assistance to counties providing transportation services for elderly and disabled persons, including the improved coordination, effectiveness and quality of those services, and to thereby improve and promote the maintenance of human dignity and self-sufficiency by affording the benefits of transportation services to those people who would not otherwise have an available or accessible method of transportation.

AB557-ASA1, s. 68e Section 68e. 85.21 (2) (b) of the statutes is amended to read:

AB557-ASA1,32,15 85.21 (2) (b) "County proportionate share" means the amount allocated to a county under this section which is based on the total amount appropriated for purposes of this section, except for service improvement projects under sub. (5), during the current fiscal year multiplied by the ratio of the number of elderly and disabled persons in the county to the total number of elderly and disabled persons in this state and which provides for a minimum base amount for each county, as determined by the department.

AB557-ASA1, s. 68g Section 68g. 85.21 (3) (c) of the statutes is amended to read:

AB557-ASA1,33,6 85.21 (3) (c) To make and execute contracts with counties to ensure the provision of specialized transportation service. Payments under such contracts to eligible applicants shall not exceed the county proportionate share, except as supplemented under par. (e) or (f). A Except as provided in sub. (5), a contract under this section shall require the county to make a matching contribution of 20% of the contract amount and to furnish information determined necessary by the department for periodic program monitoring and year-end auditing and evaluation. A contract may permit a county to hold aids received under this section on or after July 2, 1983, in trust, according to rules promulgated by the department, for the exclusive purpose of acquiring or maintaining equipment used for services authorized under this section. All aids held in trust, as well as any accumulated interest, not expended for the authorized purposes, shall be returned to the department for deposit in the transportation fund. Nothing in this paragraph entitles a county to any investment interest accumulated prior to the time the aid payment is actually received by the county.

AB557-ASA1, s. 68j Section 68j. 85.21 (5) of the statutes is created to read:

AB557-ASA1,33,10 85.21 (5) Service improvement projects. (a) In this subsection, "applicant" means any county or agency thereof, or 2 or more counties acting jointly under s. 66.30.

AB557-ASA1,33,17 (b) The department may award funds to applicants for service improvement projects that are designed to improve the availability and effectiveness of transportation services for the elderly and disabled, including services in rural areas, intercounty services and service innovations that are not otherwise funded under this section. The department shall give priority to projects designed to provide transportation services to areas that are not adequately served by public transportation services.

AB557-ASA1,33,21 (c) From the appropriation under s. 20.395 (1) (cr), the department may withhold from the amount allocated for payments to counties under sub. (3) (c) an amount not to exceed $250,000 in any fiscal year for the funding of projects under this subsection.

AB557-ASA1,33,23 (d) No project may be funded unless there is a matching contribution from the applicant of at least 20% of the cost of the project.

AB557-ASA1,33,25 (e) The department shall promulgate rules to implement and administer this subsection.

AB557-ASA1, s. 70 Section 70. 85.243 (title) of the statutes is amended to read:

AB557-ASA1,34,3 85.243 (title) Surface transportation discretionary grants projects program.

AB557-ASA1, s. 71 Section 71. 85.243 (2) (a) of the statutes is amended to read:

AB557-ASA1,34,15 85.243 (2) (a) The department shall administer a surface transportation discretionary grants projects program to promote the development and implementation of surface transportation projects that foster the diverse transportation needs of the people of this state. Annually, the department may make grants to eligible applicants and other state agencies for surface transportation projects that promote nonhighway use or that otherwise supplement existing transportation activities. A grant may not exceed 80% of the total cost of a project. The department shall give priority to funding projects that foster alternatives to single-occupancy automobile trips. In deciding whether to award a grant under this section, the department may consider whether other funding sources are available for the proposed project.