AB100-ASA1-AA1,166,2119
c. For taxable years beginning after December 31, 1999, and before January
201, 2001, 2.75% of the earned income of the spouse with the lower earned income, but
21not more than $385.
AB100-ASA1-AA1,166,2322
d. For taxable years beginning after December 31, 2000, 3% of the earned
23income of the spouse with the lower earned income, but not more than $420.
AB100-ASA1-AA1,167,3
171.07
(6) (b) A claimant who has filed a timely claim under
par. (a) this
2subsection may file an amended claim with the department of revenue within 4 years
3of the last day prescribed by law for filing the original claim.".
AB100-ASA1-AA1,167,1311
71.34
(1) (j) An addition shall be made for credits computed under s. 71.28 (3)
12in taxable years of the tax-option corporation that begin before January 1, 1998, if
13the credits are passed through to shareholders.".
AB100-ASA1-AA1,167,18
14607. Page 1047, line 19: delete that line and substitute "changes in dollar
15amounts in s. 71.06 (1)
, (1m) and (2) resulting from statutory changes
, except that
16the department may not adjust the withholding tables to reflect the changes in rates
17in s. 71.06 (1m) and (2) (c) and (d) for any taxable year that begins before January
181, 2000.".
AB100-ASA1-AA1,168,322
71.67
(4) (a) The administrator of the lottery division in the department under
23ch. 565 shall withhold from any lottery prize of $2,000 or more an amount determined
1by multiplying the amount of the prize by the highest rate applicable to individuals
2under s. 71.06 (1)
or (1m). The administrator shall deposit the amounts withheld,
3on a monthly basis, as would an employer depositing under s. 71.65 (3) (a).
AB100-ASA1-AA1,168,105
71.67
(5) (a)
Wager winnings. A person holding a license to sponsor and
6manage races under s. 562.05 (1) (b) or (c) shall withhold from the amount of any
7payment of pari-mutuel winnings under s. 562.065 (3) (a) or (3m) (a) an amount
8determined by multiplying the amount of the payment by the highest rate applicable
9to individuals under s. 71.06 (1) (a) to (c)
or (1m) if the amount of the payment is more
10than $1,000.".
AB100-ASA1-AA1,169,613
71.75
(5) A claim for refund may be made within
2 4 years after the assessment
14of a tax or an assessment to recover all or part of any tax credit, including penalties
15and interest, under this chapter, assessed by office audit or field audit and paid if the
16assessment was not protested by the filing of a petition for redetermination. No
17claim may be allowed under this subsection for any tax, interest or penalty paid with
18respect to any item of income, credit or deduction self-assessed or determined by the
19taxpayer or assessed as the result of any assessment made by the department with
20respect to which all the conditions specified in this subsection are not met. If a claim
21is filed under this subsection, the department of revenue may make an additional
22assessment in respect to any item of income or deduction that was a subject of the
23prior assessment.
No claim for refund may be made in respect to items that were not
24adjusted in the notice of assessment or of refund. A person whose returns for more
1than one year have been adjusted may make a claim under this subsection whether
2or not the net result of the adjustments for those years is an assessment. This
3subsection does not extend the time to file under s. 71.53 (2) or 71.59 (2), and it does
4not extend the time period during which the department of revenue may assess, or
5the taxpayer may claim a refund, in respect to any item of income or deduction that
6was not a subject of the prior assessment.".
AB100-ASA1-AA1,169,109
71.78
(4) (p) The secretary of revenue and employes of that department for the
10purpose of calculating the penalty under s. 71.83 (1) (d).".
AB100-ASA1-AA1,169,1813
71.83
(1) (d)
Sale of certain business assets or assets used in farming. 1. If a
14person who purchases or otherwise receives business assets or assets used in
15farming, of which the gains realized by the transferor on the sale or disposition of
16such assets are exempt from taxation under s. 71.05 (6) (b) 25., sells or otherwise
17disposes of the assets within 2 years after the person purchases or receives the assets,
18the person shall pay a penalty that is calculated under subd. 2.
AB100-ASA1-AA1,169,2019
2. The penalty described under subd. 1. shall be equal to the sum of all of the
20following:
AB100-ASA1-AA1,169,2221
a. The amount of the capital gains exclusion received by the transferor under
22s. 71.05 (6) (b) 25. in the transaction described in subd. 1.
AB100-ASA1-AA1,170,323
b. The amount calculated under subd. 2. a. multiplied by a fraction, the
24denominator of which is 24 and the numerator of which is the difference between 24
1and the number of months between the date on which the person who is liable for the
2penalty purchased or otherwise received the assets described in subd. 1. and the
3month in which the person sells or otherwise disposes of the assets.
AB100-ASA1-AA1,170,54
3. The department of revenue shall assess, levy and collect the penalty under
5this paragraph as it assesses, levies and collects taxes under this chapter.".
AB100-ASA1-AA1,170,118
71.935
(1) (a) "Debt" means
a parking citation of at least $20 that is unpaid and
9for which there has been no court appearance by the date specified in the citation or,
10if no date is specified, that is unpaid for at least 28 days and an unpaid fine, fee,
11restitution or forfeiture of at least $20.
AB100-ASA1-AA1,170,2013
71.935
(2) A municipality or county may certify to the department any debt
14owed to it. Not later than 5 days after certification, the municipality or county shall
15notify the debtor in writing of its certification of the debt to the department, of the
16basis of the certification and of the debtor's right to appeal
and, in the case of parking
17citations, of the debtor's right to contest the citation. At the time of certification, the
18municipality or county shall furnish to the department the name and social security
19number of each individual debtor and the name and federal employer identification
20number of each other debtor.
AB100-ASA1-AA1,171,222
71.935
(3) If the debt remains uncollected
and, in the case of a parking citation,
23if the debtor has not contested the citation within 20 days after the notice under sub.
24(2), the department shall set off the debt against any refund that is owed to the debtor
1after the setoff under s. 71.93. Any legal action contesting a setoff shall be brought
2against the municipality or county.".
AB100-ASA1-AA1,171,129
73.03
(51) To revoke all permits, licenses and certificates that the department
10has issued to a person who fails timely to renew a certificate under sub. (50), and to
11reissue those permits, licenses and certificates if the person renews the certificate
12under sub. (50).".
AB100-ASA1-AA1,171,1915
74.53
(1) Recovery of taxes and costs against persons. (intro.) Except as
16provided in subs. (3) and (5), a county or a
city authorized to act under s. 74.87
17municipality may bring a civil action against a person to recover any of the following
18amounts that are included in the tax roll for collection and any of the amounts under
19pars. (b) and (c) that are not included in the tax roll for collection:
AB100-ASA1-AA1,171,2321
74.53
(4) Recovery limited. A county or a
city authorized to act under s. 74.87 22which municipality that proceeds against a property owner under this section may
23not recover more than the amount owed plus interest and penalties.
AB100-ASA1-AA1,172,10
174.53
(5) Prior approval; notice. No action may be commenced under sub. (1)
2for the amounts under sub. (1) (a) unless it is approved by the county board or the
3common council of a city authorized to act under s. 74.87 governing body of the
4municipality. The clerk shall mail, to the last-known address of the person against
5whom an action is proposed to be commenced, advance written notice of the time and
6place the county board will meet to consider approval of legal action. A county board
7or the
common council of a city authorized to act under s. 74.87 governing body of the
8municipality may abrogate its duty to approve and notice each action to be
9commenced under sub. (1) by adopting an ordinance waiving the duty and specifying
10procedures by which an action under sub. (1) may be commenced.
AB100-ASA1-AA1,172,1812
74.53
(6) Action by taxing jurisdiction. A taxing jurisdiction may bring a civil
13action under this section against a person to recover special assessments as defined
14in s. 75.36 (1) and special charges levied by it for which the county or
city authorized
15to act under s. 74.87 municipality did not settle in full
under s. 74.29 or which were
16not fully paid by proceeds distributed under s. 75.05 or 75.36. Any amount recovered
17in an action under this subsection shall be reported to the county or city treasurer,
18who shall subtract it from the amount owed for purposes of sub. (4).".
AB100-ASA1-AA1,173,3
2"(b) An environmental assessment has been conducted and concludes that the
3property is contaminated by the discharge of a hazardous substance.".
AB100-ASA1-AA1,173,7
5"(d) The owner of the property or another person presents to the county or city
6an agreement entered into with the department to investigate and clean up the
7property.".
AB100-ASA1-AA1,173,1410
76.03
(1) The property, both real and personal, including all rights, franchises
11and privileges used in and necessary to the prosecution of the business
and including
12property that is exempt from the property tax under s. 70.11 (39) of any company
13enumerated in s. 76.02 shall be deemed personal property for the purposes of
14taxation, and shall be valued and assessed together as a unit.".
AB100-ASA1-AA1,174,1217
76.28
(1) (d) "Gross revenues" for a light, heat and power company other than
18a qualified wholesale electric company means total operating revenues as reported
19to the public service commission except revenues for interdepartmental sales and for
20interdepartmental rents as reported to the public service commission and deductions
21from the sales and use tax under s. 77.61 (4), except that the company may subtract
22from revenues either the actual cost of power purchased for resale, as reported to the
23public service commission, by a light, heat and power company, except a municipal
24light, heat and power company, that purchases under federal or state approved
1wholesale rates more than 50% of its electric power from a person other than an
2affiliated interest, as defined in s. 196.52 (1), if the revenue from that purchased
3electric power is included in the seller's gross revenues or the following percentages
4of the actual cost of power purchased for resale, as reported to the public service
5commission, by a light, heat and power company, except a municipal light, heat and
6power company that purchases more than 90% of its power and that has less than
7$50,000,000 of gross revenues: 10% for the fee assessed on May 1, 1988, 30% for the
8fee assessed on May 1, 1989, and 50% for the fee assessed on May 1, 1990, and
9thereafter
and except that "gross revenues" includes the revenues under par. (e) 5.,
10whether or not those revenues are reported to the public service commission. For a
11qualified wholesale electric company, "gross revenues" means total business
12revenues from those businesses included under par. (e) 1. to
4. 5.
AB100-ASA1-AA1,174,1714
76.28
(1) (e) 5. Producing and supplying chilled water for space cooling use,
15unless the person sells less than 95% of its production of chilled water to the public
16directly or indirectly or unless the person does not own, operate or control production
17facilities that have a total cooling capacity of at least 3,000 tons.".
AB100-ASA1-AA1,175,3
2076.81 Imposition. There is imposed a tax on the real property of, and the
21tangible personal property of, every telephone company,
except including property
22that is exempt from the property tax under s. 70.11 (39) but excluding motor vehicles
23that are exempt under s. 70.112 (5) and treatment plant and pollution abatement
24equipment that is exempt under s. 70.11 (21) (a). Except as provided in s. 76.815, the
1rate for the tax imposed on each description of real property and on each item of
2tangible personal property is the net rate for the prior year for the tax under ch. 70
3in the taxing jurisdictions where the description or item is located.".
AB100-ASA1-AA1,175,216
77.51
(4) (a) 4. Any tax included in or added to the purchase price, including
7the taxes imposed by
ss. s. 78.01
, unless the tax is refunded, ss.78.40, 139.02, 139.03
8and 139.31, the federal motor fuel tax
unless the tax is refunded and any
9manufacturers' or importers' excise tax; but not including any tax imposed by the
10United States, any other tax imposed by this state or any tax imposed by any
11municipality of this state upon or with respect to retail sales whether imposed upon
12the retailer or the consumer if that federal, state or municipal tax is measured by a
13stated percentage of sales price or gross receipts or the federal communications tax
14imposed upon the services set forth in s. 77.52 (2) (a) 5. For purposes of the sales tax,
15if a retailer establishes to the satisfaction of the department that the sales tax
16imposed by this subchapter has been added to the total amount of the sales price and
17has not been absorbed by the retailer, the total amount of the sales price shall be the
18amount received exclusive of the sales tax imposed. For the purpose of this
19subdivision, a tax shall be deemed "imposed upon or with respect to retail sales" only
20if the retailer is the person who is required to make the payment of the tax to the
21governmental unit levying the tax.".
AB100-ASA1-AA1,176,2
177.51
(4) (c) 6. Charges associated with time-share property that is taxable
2under s. 77.52 (2) (a)
1. or 2.".
AB100-ASA1-AA1,176,165
77.51
(15) (a) 4. Any tax included in or added to the purchase price including
6the taxes imposed by
ss. s. 78.01
, unless the tax is refunded, ss. 78.40, 139.02, 139.03
7and 139.31 and the federal motor fuel tax
unless the tax is refunded and including
8also any manufacturers' or importers' excise tax; but not including any tax imposed
9by the United States, any other tax imposed by this state, or any tax imposed by any
10municipality of this state upon or with respect to retail sales whether imposed on the
11retailer or consumer, if that federal, state or municipal tax is measured by a stated
12percentage of sales price or gross receipts, and not including the federal
13communications tax imposed upon the services set forth in s. 77.52 (2) (a) 5. For the
14purpose of this subdivision, a tax shall be deemed "imposed upon or with respect to
15retail sales" only if the retailer is the person who is required to make the payment
16of the tax to the governmental unit levying the tax.".
AB100-ASA1-AA1,177,719
77.51
(21m) "Telecommunications services" means sending messages and
20information transmitted through the use of local, toll and wide-area telephone
21service; channel services; telegraph services; teletypewriter; computer exchange
22services; cellular mobile telecommunications service; specialized mobile radio;
23stationary two-way radio; paging service; or any other form of mobile and portable
24one-way or two-way communications; or any other transmission of messages or
1information by electronic or similar means between or among points by wire, cable,
2fiber optics, laser, microwave, radio, satellite or similar facilities.
3"Telecommunications services" does not include sending collect telecommunications
4that are received outside of the state.
In this subsection, "computer exchange
5services" does not include providing access to or use of the internet. In this
6subsection, "internet" means interconnecting networks that are connected to
7network access points by telecommunications services.".
AB100-ASA1-AA1,178,510
77.52
(2) (a) 1. The furnishing of rooms or lodging to transients by hotelkeepers,
11motel operators and other persons furnishing accommodations that are available to
12the public, irrespective of whether membership is required for use of the
13accommodations,
not including the furnishing of rooms or lodging through the sale
14of a time-share property, as defined in s. 707.02 (32)
, if the use of the rooms or lodging
15is not fixed at the time of sale as to the starting day or the lodging unit. In this
16subdivision, "transient" means any person residing for a continuous period of less
17than one month in a hotel, motel or other furnished accommodations available to the
18public. In this subdivision, "hotel" or "motel" means a building or group of buildings
19in which the public may obtain accommodations for a consideration, including,
20without limitation, such establishments as inns, motels, tourist homes, tourist
21houses or courts, lodging houses, rooming houses, summer camps, apartment hotels,
22resort lodges and cabins and any other building or group of buildings in which
23accommodations are available to the public, except accommodations, including
24mobile homes as defined in s. 66.058 (1) (d), rented for a continuous period of more
1than one month and accommodations furnished by any hospitals, sanatoriums, or
2nursing homes, or by corporations or associations organized and operated
3exclusively for religious, charitable or educational purposes provided that no part of
4the net earnings of such corporations and associations inures to the benefit of any
5private shareholder or individual.".
