Amendment ASA1-AB100

AB100-ASA1,1103,16 (3) The department shall deposit all of the revenue that it collects under this subchapter in the fund under s. 25.48.

AB100-ASA1,1103,17 77.9965 Sunset. This subchapter does not apply after June 30, 2032.

AB100-ASA1, s. 2410tw Section 2410tw. Subchapter XIII of chapter 77 [precedes 77.997] of the statutes is created to read:

AB100-ASA1,1103,20 Chapter 77

AB100-ASA1,1103,22 Subchapter xIII Tax on adult entertainment

AB100-ASA1,1104,2 77.997 Definition. In this subchapter, "adult entertainment products and services" means products and services, not including magazines and motion pictures but including admission to a strip club, that are harmful to children, as defined in s. 948.11 (1) (b).

AB100-ASA1,1104,5 77.9971 Imposition. There is imposed a tax, at the rate of 5% of the gross receipts, as defined in s. 77.51 (4), on the sale at retail of adult entertainment products and services.

AB100-ASA1,1104,7 77.9972 Administration. (1) The department of revenue shall administer the tax under this subchapter.

AB100-ASA1,1104,10 (2) Sections 77.52 (4), (12) to (14) and (19), 77.58 (1) to (5) and (7), 77.59, 77.60, 77.61 (3), (5), (8), (9) and (12) to (14) and 77.62, as they apply to the taxes under subch. III, apply to the tax under this subchapter.

AB100-ASA1, s. 1876 Section 1876. 78.005 (6m) of the statutes is created to read:

AB100-ASA1,1104,15 78.005 (6m) "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. 1877 Section 1877. 78.005 (13r) of the statutes is created to read:

AB100-ASA1,1104,18 78.005 (13r) "Sign" means write one's signature or, if the department prescribes another method of authenticating, use that other method.

AB100-ASA1, s. 2412m Section 2412m. 78.01 (1) of the statutes is amended to read:

AB100-ASA1,1105,7 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.

AB100-ASA1, s. 2413m Section 2413m. 78.01 (2) (e) of the statutes is repealed.

AB100-ASA1, s. 1878 Section 1878. 78.01 (2m) (f) of the statutes is amended to read:

AB100-ASA1,1105,13 78.01 (2m) (f) It is sold for off-highway use other than use in a snowmobile, in an all-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.

AB100-ASA1, s. 2414n Section 2414n. 78.01 (2m) (f) of the statutes, as affected by 1997 Wisconsin Act .... (this act), is repealed and recreated to read:

AB100-ASA1,1105,19 78.01 (2m) (f) It is dyed diesel fuel and 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 (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.

AB100-ASA1, s. 2414p Section 2414p. 78.015 (1) of the statutes is amended to read:

AB100-ASA1,1105,25 78.015 (1) Before April 1 the department shall recompute and publish the rate for the tax imposed under s. 78.01 (1). The new rate per gallon shall be calculated by multiplying the rate in effect at the time of the calculation by an amount a rate adjustment factor that is obtained by multiplying the amount under sub. (2) by the amount under sub. (3) and multiplying that result by the amount under sub. (3m).

AB100-ASA1, s. 2414r Section 2414r. 78.015 (3m) of the statutes is created to read:

AB100-ASA1,1106,6 78.015 (3m) Divide the number of vehicle miles traveled in this state, as calculated by the department of transportation, during the year prior to the year during which the calculation is made by the number of vehicle miles traveled in this state, as calculated by the department of transportation, during the year 2 years prior to the year during which the calculation is made.

AB100-ASA1, s. 2414s Section 2414s. 78.017 of the statutes is created to read:

AB100-ASA1,1106,9 78.017 Adjustment in 1997. On September 1, 1997, the rate of the tax imposed under s. 78.01 (1) is increased by one cent.

AB100-ASA1, s. 1879 Section 1879. 78.09 (2) of the statutes is amended to read:

AB100-ASA1,1106,15 78.09 (2) To procure a license, a supplier who holds a valid certificate issued under s. 73.03 (50) shall file with the department an application prescribed and furnished by the department and verified signed by the owner of the business if the owner is an individual, partnership or unincorporated association or by the president and secretary if the owner is a corporation.

AB100-ASA1, s. 1880 Section 1880. 78.09 (5) of the statutes is amended to read:

AB100-ASA1,1106,21 78.09 (5) To procure an export license, an exporter who holds a valid certificate issued under s. 73.03 (50) shall file with the department an application prescribed and furnished by the department and verified signed by the owner of the business if the owner is an individual, partnership or unincorporated association or by the president and secretary if the owner is a corporation.

AB100-ASA1, s. 1881 Section 1881. 78.12 (2) (intro.) of the statutes is renumbered 78.12 (2) and amended to read:

AB100-ASA1,1107,3 78.12 (2) Reports of licensees. Each licensee shall, not later than the last 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:.

AB100-ASA1, s. 1882 Section 1882. 78.12 (2) (a) to (c) of the statutes are repealed.

AB100-ASA1, s. 2418g Section 2418g. 78.12 (4) (a) 4. of the statutes is amended to read:

AB100-ASA1,1107,7 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.

AB100-ASA1, s. 2418r Section 2418r. 78.12 (4) (b) 2. of the statutes is amended to read:

AB100-ASA1,1107,10 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.

AB100-ASA1, s. 1883 Section 1883. 78.12 (5) (a) of the statutes is amended to read:

AB100-ASA1,1108,2 78.12 (5) (a) Licensed suppliers shall pay taxes on motor vehicle fuel no later than the 15th 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 furnish 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.

AB100-ASA1, s. 1884 Section 1884. 78.12 (5) (b) of the statutes is repealed and recreated to read:

AB100-ASA1,1108,6 78.12 (5) (b) Licensees shall mail or deliver tax revenue 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. 1885 Section 1885. 78.20 (1m) of the statutes is amended to read:

AB100-ASA1,1108,13 78.20 (1m) Any person who operates a service station, store, garage or other place of business within this state for the retail sale of gasoline therefrom who has paid the tax required by this subchapter on the gasoline received into that person's storage at such place of business shall be reimbursed and repaid 0.5% of such tax to cover shrinkage and evaporation losses upon making and filing a claim with the department on forms prescribed and furnished by it.

AB100-ASA1, s. 1886 Section 1886. 78.20 (4) of the statutes is amended to read:

AB100-ASA1,1108,24 78.20 (4) On the filing of a claim under sub. (3), accompanied by the invoice or a list of purchases, the department shall determine the amount of refund due. The department may make such investigation of the correctness of the facts stated in such claim as it deems necessary. When the department has approved such claim it shall pay reimburse the claimant the reimbursement herein provided under this section out of the moneys collected under this chapter to be used for carrying out this section. No claim for refund shall be denied or the payment thereof withheld for failure of the invoice or list of purchases to show the amount of the Wisconsin motor vehicle fuel tax on the gasoline as a separate item if the amount of such tax is determinable from the information stated on the invoice or list of purchases.

AB100-ASA1, s. 1887 Section 1887. 78.22 (1) of the statutes is amended to read:

AB100-ASA1,1109,7 78.22 (1) Floor tax imposed. On the date any motor vehicle fuel tax rate change becomes effective under s. 78.01, a floor tax is hereby imposed upon every person who is in possession of any motor vehicle fuel held for sale or resale and on which the motor vehicle fuel tax already has been imposed. The person shall determine the volume of motor vehicle fuel and shall file with the department by the 15th day of the month in which the new tax rate becomes effective a return, together with any tax due on it, determined in accordance with sub. (2).

AB100-ASA1, s. 1888 Section 1888. 78.22 (3) (a) of the statutes is renumbered 78.22 (3).

AB100-ASA1, s. 1889 Section 1889. 78.22 (3) (b) of the statutes is repealed.

AB100-ASA1, s. 1890 Section 1890. 78.22 (4) of the statutes is amended to read:

AB100-ASA1,1109,18 78.22 (4) Late filing fee. Any person who fails to file a motor vehicle fuel floor tax return when due shall pay a late filing fee of $10. A return shall be considered that is mailed is filed in time if it is mailed in a properly addressed envelope with 1st class postage duly prepaid and the envelope is officially postmarked on the date due and the return is actually received by the department or at the destination that the department prescribes within 5 days of the due date. A return that is not mailed is timely if it is received on or before the due date by the department or at the destination that the department prescribes.

AB100-ASA1, s. 1891 Section 1891. 78.39 (4m) of the statutes is created to read:

AB100-ASA1,1109,23 78.39 (4m) "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. 1892 Section 1892. 78.40 (1) of the statutes is amended to read:

AB100-ASA1,1110,14 78.40 (1) Imposition of tax and by whom paid. An excise tax at the rate determined under s. 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 (2g) 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.

AB100-ASA1, s. 2428m Section 2428m. 78.407 of the statutes is created to read:

AB100-ASA1,1110,17 78.407 Adjustment in 1997. On September 1, 1997, the rate of the tax imposed under s. 78.40 (1) is increased by one cent.

AB100-ASA1, s. 1893 Section 1893. 78.49 (1) (a) of the statutes is amended to read:

AB100-ASA1,1111,6 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 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 signed 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.

AB100-ASA1, s. 1894 Section 1894. 78.55 (2g) of the statutes is created to read:

AB100-ASA1,1111,8 78.55 (2g) "Department" means the department of revenue.

AB100-ASA1, s. 1895 Section 1895. 78.55 (2r) of the statutes is created to read:

AB100-ASA1,1111,13 78.55 (2r) "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. 1896 Section 1896. 78.55 (6) of the statutes is created to read:

AB100-ASA1,1111,16 78.55 (6) "Sign" means write one's signature or, if the department prescribes another method of authenticating, use that other method.

AB100-ASA1, s. 2432m Section 2432m. 78.555 of the statutes is amended to read:

AB100-ASA1,1112,3 78.555 Tax imposed; rate; collected. An excise tax of 6 6.5 cents per gallon is imposed on all general aviation fuel sold, used or distributed in this state except as otherwise provided in this chapter. The general aviation fuel tax is to be computed and paid as provided in this chapter. Except as otherwise provided in this chapter, the general aviation fuel licensee, shall collect from the purchaser and the purchaser shall pay to the licensee the tax imposed by this section on each sale of general aviation fuel by the licensee at the time of the sale, irrespective of whether the sale is for cash or on credit. In each subsequent sale or distribution of general aviation 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 general aviation fuel.

AB100-ASA1, s. 1897 Section 1897. 78.58 (1) (a) of the statutes is amended to read:

AB100-ASA1,1112,18 78.58 (1) (a) For the purpose of determining the amount of the licensee's liability to the state for the tax imposed by this subchapter, except as provided in par. (b), each general aviation fuel licensee shall, not later than the 20th day of each month, file a monthly report for the next preceding month with the department on forms furnished and prescribed by it. The report shall contain a declaration by the licensee that the statements contained therein are accurate and are a true return of the amount of general aviation fuel tax due and shall be subscribed by the. The licensee or the licensee's duly authorized agent. The report shall show, with reference to each location at which general aviation fuel is delivered or placed by the licensee into a fuel supply tank of any aircraft, such information as the department may reasonably require for the proper administration and enforcement of the general aviation fuel tax. The department shall give due consideration to the varying types of operations and transactions in specifying the information required shall sign the report.

AB100-ASA1, s. 2434g Section 2434g. 78.58 (3) of the statutes is amended to read:

AB100-ASA1,1113,2 78.58 (3) Computation of tax. Each general aviation fuel licensee at the time of making the monthly or quarterly report shall compute and pay to the public depository if one has been designated under s. 78.585, but otherwise directly to the department, the full amount of the general aviation fuel tax for the next preceding month or quarter, which shall be computed as follows: the number of gallons of general aviation fuel placed into the fuel supply tanks of an aircraft or into bulk storage facilities by the general aviation fuel licensee, multiplied by 0.06 0.065 and the resulting figure expressed in dollars.

AB100-ASA1, s. 2434r Section 2434r. 78.58 (3) of the statutes, as affected by 1997 Wisconsin Act .... (this act), is repealed and recreated to read:

AB100-ASA1,1113,10 78.58 (3) Computation of tax. Each general aviation fuel licensee at the time of making the monthly or quarterly report shall compute and pay the full amount of the general aviation fuel tax for the next preceding month or quarter, which shall be computed as follows: the number of gallons of general aviation fuel placed into the fuel supply tanks of an aircraft or into bulk storage facilities by the general aviation fuel licensee, multiplied by 0.065 and the resulting figure expressed in dollars.

AB100-ASA1, s. 1898 Section 1898. 78.585 of the statutes is repealed.

AB100-ASA1, s. 1899 Section 1899. 78.59 (2) of the statutes is amended to read:

AB100-ASA1,1113,17 78.59 (2) Final report. Every general aviation fuel licensee shall, upon such cessation, sale or transfer of the business or upon the cancellation or revocation of a license, make a report as required in s. 78.58 and pay all general aviation fuel taxes and penalties due the state. Such payment shall be to the public depository if one has been designated under s. 78.585, but otherwise to the department.

AB100-ASA1, s. 1900 Section 1900. 78.66 (4) of the statutes is created to read:

AB100-ASA1,1113,21 78.66 (4) The department may require any person who keeps records in machine-readable form for federal fuel tax purposes to keep those records in the same form for purposes of the taxes under this chapter.

AB100-ASA1, s. 2438m Section 2438m. 78.73 (1) (dm) of the statutes is amended to read:

AB100-ASA1,1114,2 78.73 (1) (dm) Presents an exemption certificate under s. 78.01 (2) (e) or 78.40 (2) (d), or obtains Obtains motor vehicle fuel tax-free under s. 78.01 (2) (f), and uses the fuel obtained tax-free on the basis of the certificate in a manner other than the manner for which the certificate was issued fuel was purchased;

AB100-ASA1, s. 1901 Section 1901. 78.75 (1m) (a) 1. of the statutes is amended to read:

AB100-ASA1,1114,11 78.75 (1m) (a) 1. Except as provided under subds. 2. and 2m., 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 taxicab for the transportation of passengers, for the purpose of operating a motorboat exempt from registration as a motor vehicle under s. 341.05 (20) on privately owned land or for any purpose other than operating a motor vehicle upon the public highways, shall be reimbursed and repaid the amount of the tax paid upon making and filing a claim with the department if the claim is for the tax on 100 gallons or more.

AB100-ASA1, s. 1902 Section 1902. 78.75 (1m) (a) 2m. of the statutes is amended to read:

AB100-ASA1,1114,17 78.75 (1m) (a) 2m. 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 an all-terrain vehicle, as defined under s. 340.01 (2g), may not be reimbursed or repaid the amount of tax paid unless the all-terrain vehicle is registered for private use under s. 23.33 (2) (d) or (2g).

AB100-ASA1, s. 1903 Section 1903. 78.75 (1m) (a) 3. of the statutes is amended to read:

AB100-ASA1,1115,7 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) or (2g) 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.

AB100-ASA1, s. 1904 Section 1904. 78.75 (1m) (a) 3. of the statutes, as affected by 1997 Wisconsin Act .... (this act), is repealed and recreated to read:

AB100-ASA1,1115,22 78.75 (1m) (a) 3. Claims under subd. 1. shall be made and filed. 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) or (2g) 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.

AB100-ASA1, s. 1905 Section 1905. 78.75 (1m) (c) of the statutes is amended to read: