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.".
AB100-ASA1-AA1,178,2210
77.52
(7) Every person desiring to operate as a seller within this state who
11holds a valid certificate under s. 73.03 (50) shall file with the department an
12application for a permit for each place of operations. Every application for a permit
13shall be made upon a form prescribed by the department and shall set forth the name
14under which the applicant intends to operate, the location of the applicant's place of
15operations, and the other information that the department requires. The application
16shall be signed by the owner if a sole proprietor; in the case of sellers other than sole
17proprietors, the application shall be signed by the person authorized to act on behalf
18of such sellers. A nonprofit organization that has gross receipts taxable under s.
1977.54 (7m) shall obtain a seller's permit and pay taxes under this subchapter on all
20taxable gross receipts received after it is required to obtain that permit. If that
21organization becomes eligible later for the exemption under s. 77.54 (7m) except for
22its possession of a seller's permit, it may surrender that permit.
AB100-ASA1-AA1,179,6
177.52
(9) After compliance with sub. (7) and s. 77.61 (2) by the applicant, the
2department shall grant and issue to each applicant a separate permit for each place
3of operations within the state. A permit is not assignable and is valid only for the
4person in whose name it is issued and for the transaction of operations at the place
5designated in it. It shall at all times be conspicuously displayed at the place for which
6it was issued.
AB100-ASA1-AA1,179,178
77.52
(12) A person who operates as a seller in this state without a permit or
9after a permit has been suspended
, or revoked or has expired
, unless the person has
10a temporary permit under sub. (11), and each officer of any corporation, partnership
11member, limited liability company member or other person authorized to act on
12behalf of a seller who so operates, is guilty of a misdemeanor. Permits shall be held
13only by persons actively operating as sellers of tangible personal property or taxable
14services. Any person not so operating shall forthwith surrender that person's permit
15to the department for cancellation. The department may revoke the permit of a
16person found not to be actively operating as a seller of tangible personal property or
17taxable services.".
AB100-ASA1-AA1,179,2120
77.52
(17m) (b) 7. The applicant holds a
valid certificate under s. 73.03 (50) 21permit under sub. (9) or is registered under s. 77.53 (9).".
AB100-ASA1-AA1,180,8
177.525 Reduction to prevent double taxation. Any person who is subject
2to the tax under s. 77.52 (2) (a) 5. on telecommunications services that terminate in
3this state and who has paid a similar tax on the same services to another state may
4reduce the amount of the tax remitted to this state by an amount equal to the similar
5tax properly paid to another state on those services or by the amount due this state
6on those services, whichever is less. That person shall refund proportionally to the
7persons to whom the tax under s. 77.52 (2) (a) 5. was passed on an amount equal to
8the amounts not remitted.".
AB100-ASA1-AA1,180,11
10"
Section 2392mm. 77.53 (9) of the statutes, as affected by 1997 Wisconsin Act
11.... (this act), is amended to read:
AB100-ASA1-AA1,180,1812
77.53
(9) Every retailer selling tangible personal property or taxable services
13for storage, use or other consumption in this state shall
register with the department
14and obtain a certificate under s. 73.03 (50) and give the name and address of all
15agents operating in this state, the location of all distribution or sales houses or offices
16or other places of business in this state, the standard industrial code classification
17of each place of business in this state and
such
the other information
as that the
18department requires.
AB100-ASA1-AA1,181,220
77.53
(9m) Any person who is not otherwise required to collect any tax imposed
21by this subchapter and who makes sales to persons within this state of tangible
22personal property or taxable services the use of which is subject to tax under this
23subchapter
may register with the department under the terms and conditions that
24the department imposes and shall obtain a valid certificate under s. 73.03 (50) and
1thereby be authorized and required to collect, report and remit to the department the
2use tax imposed by this subchapter.".
AB100-ASA1-AA1,181,105
77.53
(9) Every retailer selling tangible personal property or taxable services
6for storage, use or other consumption in this state shall obtain a certificate under s.
773.03 (50) and give the name and address of all agents operating in this state, the
8location of all distribution or sales houses or offices or other places of business in this
9state,
the standard industrial code classification of each place of business in this
10state and such other information as the department requires.".
AB100-ASA1-AA1,181,1713
77.54
(9m) The gross receipts from sales of food, food products and beverages,
14as described in sub. (20) except that sub. (20) (b) 4. does not apply, by means of a
15vending machine, as defined in s. 139.98 (2), and the storage, use or other
16consumption of food, food products or beverages by the owner of a vending machine
17in connection with the sale of food or beverages by means of a vending machine.".
AB100-ASA1-AA1,181,23
18639. Page 1088, line 25: delete the material beginning with "
if" and ending
19with "
members" on page 1089, line 2, and substitute "
to an undergraduate student,
20a graduate student or a student enrolled in a professional school if the student is
21enrolled for credit at that institution and if the goods are consumed by that student
22and meals, food, food products or beverages furnished to a national football league
23team under a contract or agreement entered into on or before January 1, 1998".
AB100-ASA1-AA1,182,62
77.54
(30) (d) In this subsection "residential use" means use in a structure or
3portion of a structure which is a person's permanent residence, but does not include
4use in transient accommodations, as specified in s. 77.52 (2) (a) 1.
,; time-share
5property, as defined in s. 707.02 (32); motor homes
,
; or travel trailers or other
6recreational vehicles.".
AB100-ASA1-AA1,182,119
77.54
(44) The gross receipts from the sale of and the storage, use or other
10consumption of materials, supplies and fuel used in the maintenance of railroad
11tracks.".
