Amendment ASA1-AB100

AB100-ASA1,1078,3 73.03 (35) To deny a portion of a credit claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dr) or, (2ds) or (2dx), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx) or (4) (am) or 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx) or (4) (am) if granting the full amount claimed would violate the requirement under s. 560.75 (9) or 560.797 (4) (e) or would bring the total of the credits granted to that claimant under s. 560.75 (9) or 560.797 (4) (e), or the total of the credits granted to that claimant under all of those subsections, over the limit for that claimant under s. 560.768, 560.795 (2) (b) or 560.797 (5) (b).

AB100-ASA1, s. 1843 Section 1843. 73.03 (46) of the statutes is amended to read:

AB100-ASA1,1078,10 73.03 (46) In each school year, to determine and certify to the secretary of education state superintendent of public instruction the rate for determining the secondary ceiling cost per member under s. 121.07 (6) (d). The rate for any school year is the average percentage change in the consumer price index for all urban consumers, U.S. city average, for the calendar year ending on the 2nd preceding December 31, as computed by the federal department of labor.

AB100-ASA1, s. 1844 Section 1844. 73.03 (50) of the statutes is amended to read:

AB100-ASA1,1078,22 73.03 (50) With the approval of the joint committee on finance, to establish fees for obtaining a business tax registration certificate, which is valid for 2 years, and for renewing that certificate and shall issue and renew those certificates if the person who wishes to obtain or renew a certificate applies on a form that the department prescribes; sets forth the name under which the applicant intends to operate, the location of the applicant's place of operations and the other information that the department requires; and, in the case of a sole proprietor, signs the form or, in the case of other persons, has an individual who is authorized to act on behalf of the person sign the form, or, in the case of a single-owner entity that is disregarded as a separate entity under section 7701 of the Internal Revenue Code, the person is the owner.

AB100-ASA1, s. 1845 Section 1845. 73.03 (53) of the statutes is created to read:

AB100-ASA1,1079,2 73.03 (53) To enter into agreements with direct marketers about the collection of state and local sales taxes and use taxes. The department of revenue may not implement any agreement under this subsection if the agreement does not conform to the law of this state.

AB100-ASA1, s. 1846 Section 1846. 73.0305 of the statutes is repealed and recreated to read:

AB100-ASA1,1079,10 73.0305 Revenue limits calculations. The department of revenue shall annually determine and certify to the state superintendent of public instruction, no later than the 4th Monday in June, the allowable rate of increase for the limit imposed under subch. VII of ch. 121. For that limit, the allowable rate of increase is the percentage change in the consumer price index for all urban consumers, U.S. city average, between the preceding March 31 and the 2nd preceding March 31, as computed by the federal department of labor.

AB100-ASA1, s. 1847 Section 1847. 74.09 (2m) of the statutes is repealed.

AB100-ASA1, s. 1848 Section 1848. 74.11 (13) of the statutes is created to read:

AB100-ASA1,1079,17 74.11 (13) Payment by credit card. A municipality or county may accept payment by credit card of the amounts due under this section. A municipality or county that allows such payment may impose a surcharge to recover the costs that it owes to credit card companies.

AB100-ASA1, s. 1849 Section 1849. 74.12 (13) of the statutes is created to read:

AB100-ASA1,1079,22 74.12 (13) Payment by credit card. A municipality or county may accept payment by credit card of the amounts due under this section. A municipality or county that allows such payment may impose a surcharge to recover the amounts that it owes to credit card companies.

AB100-ASA1, s. 1850 Section 1850. 74.87 (9) of the statutes is created to read:

AB100-ASA1,1080,3 74.87 (9) Payment by credit card. A city may accept payment by credit card of the amounts due under this section. A city that allows such payment may impose a surcharge to recover the amounts that it owes to credit card companies.

AB100-ASA1, s. 1851 Section 1851. 75.105 of the statutes is created to read:

AB100-ASA1,1080,6 75.105 Cancellation of delinquent real property taxes on property contaminated by hazardous substances. (1) Definitions. In this section:

AB100-ASA1,1080,7 (a) "Department" means the department of natural resources.

AB100-ASA1,1080,8 (b) "Discharge" has the meaning given in s. 292.01 (3).

AB100-ASA1,1080,9 (c) "Hazardous substance" has the meaning given in s. 292.01 (5).

AB100-ASA1,1080,14 (2) Cancellation authorized. At any time before the recording of a tax deed based on a tax certificate issued on property for nonpayment of taxes, the governing body of a county may cancel all or a portion of the unpaid real property taxes for which a tax certificate has been issued plus interest and penalties on those taxes on the property if all of the following apply:

AB100-ASA1,1080,15 (a) The property is contaminated by a hazardous substance.

AB100-ASA1,1080,17 (b) An environmental investigation of the property has been conducted that is approved by the department.

AB100-ASA1,1080,21 (c) The owner of the property or another person agrees to clean up the property by restoring the environment to the extent practicable and minimizing the harmful effects from a discharge of a hazardous substance in accordance with rules that the department promulgates.

AB100-ASA1,1080,24 (d) The owner of the property or another person agrees to obtain a certificate of completion from the department indicating that the requirements of par. (c) have been satisfied.

AB100-ASA1,1081,3 (e) The owner of the property agrees to maintain and monitor the property as required under rules that the department promulgates and under any contract entered into under those rules.

AB100-ASA1,1081,8 (3) Administration. Upon the cancellation of all or a portion of real property taxes under sub. (2), the county treasurer shall execute and provide to the owner of the property a statement identifying the property for which taxes have been cancelled and shall enter on the tax certificate the date upon which the taxes were cancelled and the amount of taxes cancelled.

AB100-ASA1,1081,11 (4) Certain cities authorized. A city authorized to proceed under s. 74.87 may act under this section with respect to unpaid real property taxes for which it has settled with other taxing jurisdictions.

AB100-ASA1, s. 1852 Section 1852. 76.13 (2) of the statutes is amended to read:

AB100-ASA1,1082,3 76.13 (2) Every tax roll upon completion shall be delivered to the state treasurer and a copy of the tax roll filed with the secretary of administration. The department shall notify, by certified mail, all companies listed on the tax roll of the amount of tax due, which shall be paid to the department. The payment dates provided for in sub. (2a) shall apply. The payment of one-fourth of the tax of any company may, if the company has brought an action in the Dane county circuit court under s. 76.08, be made without delinquent interest as provided in s. 76.14 any time prior to the date upon which the appeal becomes final, but any part of the tax ultimately required to be paid shall bear interest from the original due date to the date the appeal became final at the rate of 12% per year and at 1.5% per month thereafter until paid. The taxes extended against any company after the same become due, with interest, shall be a lien upon all the property of the company prior to all other liens, claims and demands whatsoever, except as provided in ss. 292.31 (8) (i), 292.41 (6) (d) and 292.81, which lien may be enforced in an action in the name of the state in any court of competent jurisdiction against the property of the company within the state as an entirety.

AB100-ASA1, s. 1853 Section 1853. 76.22 (1) of the statutes is amended to read:

AB100-ASA1,1082,13 76.22 (1) The taxes levied upon and extended against the property of any company defined in s. 76.02, after the same become due, with interest thereon, shall become a lien upon the property of such company within the state prior to all other liens, debts, claims or demands whatsoever, except as provided in ss. 292.31 (8) (i), 292.41 (6) (d) and 292.81, which lien may be enforced in an action in the name of the state in any state court of competent jurisdiction against such company and against the property of such company within the state. The place of the trial shall not be changed from the county in which any such action is commenced, except upon consent of parties.

AB100-ASA1, s. 1854 Section 1854. 76.39 (5) of the statutes is amended to read:

AB100-ASA1,1082,22 76.39 (5) Delinquent taxes, penalties, interest and late filing fees shall be a lien upon the property of any railroad company or car line company prior to all other liens, claims and demands, except as provided in ss. 292.31 (8) (i), 292.41 (6) (d) and 292.81, which lien may be enforced in any action in the name of the state in any court of competent jurisdiction. All provisions of law for enforcing payment of delinquent income or franchise taxes under ch. 71 or enforcing payment of delinquent taxes based on the value of property under this chapter shall be available to collection of taxes on gross receipts in this state levied under this section.

AB100-ASA1, s. 2377m Section 2377m. 76.84 (3) of the statutes is repealed.

AB100-ASA1, s. 1855 Section 1855. 76.90 (2) of the statutes is repealed and recreated to read:

AB100-ASA1,1083,2 76.90 (2) "Commercial mobile service" has the meaning given in 47 USC 332 (d).

AB100-ASA1, s. 2379b Section 2379b. 76.91 (intro.) of the statutes is renumbered 76.91 (1) (intro.) and amended to read:

AB100-ASA1,1083,12 76.91 (1) (intro.) For 1999 and 2000, there is imposed on each cellular mobile radio telecommunications utility person that is licensed by the federal communications commission to provide commercial mobile service and on each person that, on June 6, 1996, provides basic local exchange service a transitional adjustment fee. Taxpayers shall pay the tax during May 1998, November 1998, May 1999, November 1999 and May 2000. For each month that a fee is due under this subchapter, the taxpayer shall pay to the department an amount calculated as follows:

AB100-ASA1, s. 2379c Section 2379c. 76.91 (1) of the statutes is renumbered 76.91 (1) (a).

AB100-ASA1, s. 2379d Section 2379d. 76.91 (2) of the statutes is renumbered 76.91 (1) (b) and amended to read:

AB100-ASA1,1083,17 76.91 (1) (b) Subtract from the amount under sub. (1) par. (a) the taxpayer's payment during that month of the tax under subch. IV.

AB100-ASA1, s. 2379e Section 2379e. 76.91 (2) of the statutes is created to read:

AB100-ASA1,1083,23 76.91 (2) If a person that is licensed by the federal communications commission to provide commercial mobile service in this state is a telephone company under s. 76.02 (9u), 1993 stats., on June 6, 1996, the calculation of the fee under this subchapter is limited to that person's activities as a provider of commercial mobile service in this state.

AB100-ASA1, s. 2379m Section 2379m. Chapter 77 (title) of the statutes is amended to read:

AB100-ASA1,1084,12 CHAPTER 77 TAXATION OF FOREST CROPLANDS; REAL ESTATE TRANSFER FEES; SALES AND USE TAXES; COUNTY AND SPECIAL DISTRICT SALES AND USE TAXES; MANAGED FOREST LAND; TEMPORARY RECYCLING SURCHARGE; LOCAL FOOD AND BEVERAGE TAX; LOCAL RENTAL CAR TAX; premier resort area taxes; STATE RENTAL VEHICLE fee; dry cleaning fees; tax on adult entertainment

AB100-ASA1, s. 1856 Section 1856. 77.51 (2) of the statutes is amended to read:

AB100-ASA1,1085,6 77.51 (2) "Contractors" and "subcontractors" are the consumers of tangible personal property used by them in real property construction activities and the sales and use tax applies to the sale of tangible personal property to them. In this subsection, "real property construction activities" include the fabrication of modular units designed and fabricated for a specific prefabricated building to be affixed to land at a particular location designated by the purchaser before the fabrication of the modules if the modular units will have a realty function and will become a permanent accession to the realty. A contractor engaged primarily in real property construction activities may use resale certificates only with respect to purchases of property which the contractor has sound reason to believe the contractor will sell to customers for whom the contractor will not perform real property construction activities involving the use of such property. In this subsection, "real property construction activities" means activities that occur at a site where tangible personal property that is applied or adapted to the use or purpose to which real property is devoted is affixed to that real property, if the intent of the person who affixes that property is to make a permanent accession to the real property. In this subsection, "real property construction activities" do not include affixing to real property tangible personal property that remains tangible personal property after it is affixed.

AB100-ASA1, s. 1857 Section 1857. 77.51 (3r) of the statutes is created to read:

AB100-ASA1,1085,11 77.51 (3r) "File" means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.

AB100-ASA1, s. 1858 Section 1858. 77.51 (4) (b) 3. of the statutes is amended to read:

AB100-ASA1,1085,17 77.51 (4) (b) 3. In all transactions, except those to which subd. 7. applies, in which an article of tangible personal property is traded toward the purchase of an article of greater value, the gross receipts shall be only that portion of the purchase price represented by the difference between the full purchase price of the article of greater value and the amount allowed for the article traded.

AB100-ASA1, s. 1859 Section 1859. 77.51 (4) (b) 7. of the statutes is created to read:

AB100-ASA1,1085,24 77.51 (4) (b) 7. For the sale of a manufactured building, as defined in s. 101.71 (6); at the retailer's option, except that after a retailer chooses an option, the retailer may not use the other option for other sales without the department's written approval; either 35% of the gross receipts or an amount equal to the gross receipts minus the cost of the materials that become an ingredient or component part of the building.

AB100-ASA1, s. 2383m Section 2383m. 77.51 (10) of the statutes is amended to read:

AB100-ASA1,1086,8 77.51 (10) "Person" includes any natural person, firm, partnership, limited liability company, joint venture, joint stock company, association, public or private corporation, the United States, the state of Wisconsin, including any unit or division thereof, any county, city, village, town, municipal utility, municipal power district or other governmental unit, cooperative, estate, trust, receiver, executor, administrator, any other fiduciary, and any representative appointed by order of any court or otherwise acting on behalf of others. "Person" also includes the owner of a single-owner entity that is disregarded as a separate entity under ch. 71.

AB100-ASA1, s. 1860 Section 1860. 77.51 (15) (b) 4. of the statutes is amended to read:

AB100-ASA1,1086,14 77.51 (15) (b) 4. In all transactions, except those to which subd. 6. applies, in which an article of tangible personal property is traded toward the purchase of an article of greater value, the sales price shall be only that portion of the purchase price represented by the difference between the full purchase price of the article of greater value and the amount allowed for the article traded.

AB100-ASA1, s. 1861 Section 1861. 77.51 (15) (b) 6. of the statutes is created to read:

AB100-ASA1,1086,20 77.51 (15) (b) 6. For the sale of a manufactured building, as defined in s. 101.71 (6); at the retailer's option, except that after a retailer chooses an option, the retailer may not use the other option for other sales without the department's written approval; either 35% of the sales price or an amount equal to the sales price minus the cost of the materials that become an ingredient or component part of the building.

AB100-ASA1, s. 1862 Section 1862. 77.51 (17r) of the statutes is created to read:

AB100-ASA1,1086,23 77.51 (17r) "Sign" means write one's signature or, if the department prescribes another method of authenticating, use that other method.

AB100-ASA1, s. 2386g Section 2386g. 77.51 (18) (intro.) of the statutes is renumbered 77.51 (18) and amended to read:

AB100-ASA1,1087,3 77.51 (18) "Storage" includes any keeping or retention in this state of tangible personal property purchased from a retailer for any purpose except the following: sale in the regular course of business.

AB100-ASA1, s. 2386h Section 2386h. 77.51 (18) (a) and (b) of the statutes are repealed.

AB100-ASA1, s. 2386p Section 2386p. 77.51 (22) (a) of the statutes is amended to read:

AB100-ASA1,1087,11 77.51 (22) (a) "Use" includes the exercise of any right or power over tangible personal property or taxable services incident to the ownership, possession or enjoyment of the property or services, or the results produced by the services, including installation or affixation to real property and including the possession of, or the exercise of any right or power over tangible personal property by a lessee under a lease, except that "use" does not include the activities under sub. (18) (a) and (b).

AB100-ASA1, s. 1863 Section 1863. 77.52 (2) (a) 5. of the statutes is amended to read:

AB100-ASA1,1087,17 77.52 (2) (a) 5. The sale of telecommunications services that either originate or terminate in this state; except services that are obtained by means of a toll-free number, that originate outside this state and that terminate in this state; and are charged to a service address in this state, regardless of the location where that charge is billed or paid.

AB100-ASA1, s. 1864 Section 1864. 77.52 (2) (a) 5m. of the statutes is created to read:

AB100-ASA1,1087,23 77.52 (2) (a) 5m. The sale of services that consist of recording telecommunications messages and transmitting them to the purchaser of the service or at that purchaser's direction, but not including those services if they are merely an incidental, as defined in s. 77.51 (5), element of another service that is sold to that purchaser and is not taxable under this subchapter.

AB100-ASA1, s. 1865 Section 1865. 77.52 (17m) (a) of the statutes is amended to read:

AB100-ASA1,1088,3 77.52 (17m) (a) A person who holds a valid certificate issued under s. 73.03 (50) may apply for a direct pay permit by submitting to the department filing a completed form that the department prescribes.

AB100-ASA1, s. 1866 Section 1866. 77.53 (1m) (a) of the statutes is amended to read:

AB100-ASA1,1088,22 77.53 (1m) (a) If the motor vehicle is assigned to and used by an employe of the dealer for whom the dealer is required to withhold amounts for federal income tax purposes or by a person who both has an ownership interest in the dealership and actively participates in the day-to-day operation of the dealership, $96 per month for each motor vehicle registration plate held by the dealer, except that beginning in 1997 the department shall annually, as of January 1, adjust the dollar amount under this paragraph, rounded to the nearest whole dollar, to reflect the 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 June 30 of the year before the change. In this paragraph, "actively participates" means performs services for the motor vehicle dealership; including selling, accounting, managing and consulting; for more than 500 hours in a taxable year for which the person receives compensation, and "actively participates" does not include services performed only in the capacity of an investor; including studying and reviewing financial statements or reports on the operation of the business, preparing or compiling summaries or analyses of the finances of the business for the investor's own use or monitoring the finances or operations of the activity in a nonmanagerial capacity.

AB100-ASA1, s. 1867 Section 1867. 77.54 (3m) of the statutes is repealed and recreated to read:

AB100-ASA1,1089,2 77.54 (3m) The gross receipts from the sale of and the storage, use or other consumption of the following items if they are used exclusively by the purchaser or user in the business of farming; including dairy farming, agriculture, horticulture, floriculture and custom farming services:

AB100-ASA1,1089,3 (a) Seeds for planting.

AB100-ASA1,1089,4 (b) Plants.

AB100-ASA1,1089,5 (c) Feed.

AB100-ASA1,1089,6 (d) Fertilizer.

AB100-ASA1,1089,7 (e) Soil conditioners.

AB100-ASA1,1089,8 (f) Animal bedding.

AB100-ASA1,1089,9 (g) Sprays, pesticides and fungicides.

AB100-ASA1,1089,10 (h) Breeding and other livestock.

AB100-ASA1,1089,11 (i) Poultry.

AB100-ASA1,1089,12 (j) Farm work stock.