Amendment AA1-ASA1-AB100

AB100-ASA1-AA1, s. 2392no Section 2392no. 77.53 (9m) of the statutes is amended to read:

AB100-ASA1-AA1,181,2 77.53 (9m) Any person who is not otherwise required to collect any tax imposed by this subchapter and who makes sales to persons within this state of tangible personal property or taxable services the use of which is subject to tax under this subchapter may register with the department under the terms and conditions that the department imposes and shall obtain a valid certificate under s. 73.03 (50) and thereby be authorized and required to collect, report and remit to the department the use tax imposed by this subchapter.".

AB100-ASA1-AA1,181,3 637. Page 1087, line 22: after that line insert:

AB100-ASA1-AA1,181,4 " Section 2392m. 77.53 (9) of the statutes is amended to read:

AB100-ASA1-AA1,181,10 77.53 (9) Every retailer selling tangible personal property or taxable services for storage, use or other consumption in this state shall obtain a certificate under s. 73.03 (50) and give the name and address of all agents operating in this state, the location of all distribution or sales houses or offices or other places of business in this state, the standard industrial code classification of each place of business in this state and such other information as the department requires.".

AB100-ASA1-AA1,181,11 638. Page 1088, line 16: after that line insert:

AB100-ASA1-AA1,181,12 " Section 2393g. 77.54 (9m) of the statutes is created to read:

AB100-ASA1-AA1,181,17 77.54 (9m) The gross receipts from sales of food, food products and beverages, as described in sub. (20) except that sub. (20) (b) 4. does not apply, by means of a vending machine, as defined in s. 139.98 (2), and the storage, use or other consumption of food, food products or beverages by the owner of a vending machine in connection with the sale of food or beverages by means of a vending machine.".

AB100-ASA1-AA1,181,23 639. Page 1088, line 25: delete the material beginning with "if" and ending with "members" on page 1089, line 2, and substitute "to an undergraduate student, a graduate student or a student enrolled in a professional school if the student is enrolled for credit at that institution and if the goods are consumed by that student and meals, food, food products or beverages furnished to a national football league team under a contract or agreement entered into on or before January 1, 1998".

AB100-ASA1-AA1,181,24 640. Page 1089, line 2: after that line insert:

AB100-ASA1-AA1,182,1 " Section 2393nv. 77.54 (30) (d) of the statutes is amended to read:

AB100-ASA1-AA1,182,6 77.54 (30) (d) In this subsection "residential use" means use in a structure or portion of a structure which is a person's permanent residence, but does not include use in transient accommodations, as specified in s. 77.52 (2) (a) 1.,; time-share property, as defined in s. 707.02 (32); motor homes, ; or travel trailers or other recreational vehicles.".

AB100-ASA1-AA1,182,7 641. Page 1089, line 7: after that line insert:

AB100-ASA1-AA1,182,8 " Section 2393t. 77.54 (44) of the statutes is created to read:

AB100-ASA1-AA1,182,11 77.54 (44) The gross receipts from the sale of and the storage, use or other consumption of materials, supplies and fuel used in the maintenance of railroad tracks.".

AB100-ASA1-AA1,182,12 642. Page 1092, line 18: delete "and (2dx)" and substitute ", (2dx) and (3s)".

AB100-ASA1-AA1,182,13 643. Page 1094, line 5: delete lines 5 to 23.

AB100-ASA1-AA1,182,15 644. Page 1095, line 3: delete the material beginning with that line and ending with page 1096, line 3.

AB100-ASA1-AA1,182,17 645. Page 1096, line 9: delete "A" and substitute "Except as provided in sub. (2), a".

AB100-ASA1-AA1,182,18 646. Page 1096, line 11: delete "or less".

AB100-ASA1-AA1,182,19 647. Page 1097, line 12: delete lines 12 to 15 and substitute:

AB100-ASA1-AA1,182,21 "(2) Either a county or a municipality within that county, but not both, may impose a tax under sub. (1).".

AB100-ASA1-AA1,182,22 648. Page 1097, line 20: delete lines 20 to 24.

AB100-ASA1-AA1,182,23 649. Page 1098, line 4: after that line insert:

AB100-ASA1-AA1,183,4 "(3m) The department of revenue may promulgate rules interpreting the classifications under s. 77.994 (1) and specifying means of determining the classifications of business. If there is a dispute whether a business is in one of the classifications under s. 77.994 (1), the department of revenue's decision is final.".

AB100-ASA1-AA1,183,5 650. Page 1098, line 6: delete "III" and substitute "V".

AB100-ASA1-AA1,183,9 651. Page 1098, line 9: delete that line and substitute "distribute 97% of the taxes under this subchapter reported, for periods beginning before January 1, 2000, for each municipality or county that has imposed the tax; and 98.7% of the taxes reported, for periods beginning on or after January 1, 2000, for each municipality".

AB100-ASA1-AA1,183,11 652. Page 1099, line 6: delete "2%" and substitute "3%, or 5% for the rental of limousines,".

AB100-ASA1-AA1,183,24 653. Page 1099, line 16: after "(9a)." insert "In this section, "limousine" means a passenger automobile that has a capacity of 10 or fewer persons, excluding the driver; that has a minimum of 5 seats behind the driver; that is operated for hire on an hourly basis under a prearranged contract for the transportation of passengers on public roads and highways along a route under the control of the person who hires the vehicle and not over a defined regular route; but "limousine" does not include taxicabs, hotel or airport shuttles or buses, buses employed solely in transporting school children or teachers, vehicles owned and operated without charge or remuneration by a business entity for its own purposes, vehicles used in carpools or vanpools, public agency vehicles that are not operated as a commercial venture, vehicles operated as part of the employment transit assistance program under s. 106.26, ambulances or any vehicle that is used exclusively in the business of funeral directing.".

AB100-ASA1-AA1,184,1 654. Page 1103, line 15: after that line insert:

AB100-ASA1-AA1,184,2 " Section 2411m. 78.005 (13b) of the statutes is created to read:

AB100-ASA1-AA1,184,5 78.005 (13b) "Pay" means mail or deliver funds to the department or, if the department prescribes another method of payment or another destination, use that other method or submit to that other destination.".

AB100-ASA1-AA1,184,7 655. Page 1103, line 19: delete the material beginning with that line and ending with page 1104, line 7.

AB100-ASA1-AA1,184,9 656. Page 1104, line 20: delete the material beginning with that line and ending with page 1105, line 6.

AB100-ASA1-AA1,184,10 657. Page 1105, line 7: delete lines 7 to 9.

AB100-ASA1-AA1,184,11 658. Page 1105, line 21: after that line insert:

AB100-ASA1-AA1,184,12 " Section 2416m. 78.10 (1) of the statutes is repealed and recreated to read:

AB100-ASA1-AA1,184,19 78.10 (1) Application. Application for a license to receive motor vehicle fuel under s. 78.07 shall be made upon a form prepared and furnished by the department and, in the case of a supplier, the form shall be accompanied by a copy of the applicant's license under 26 USC 4101. The application shall be subscribed by the applicant and shall contain the information that the department reasonably requires for the administration of this subchapter. Only a person who holds a valid certificate under s. 73.03 (50) may apply for a license under this subsection.

AB100-ASA1-AA1, s. 2416n Section 2416n. 78.10 (2) of the statutes is created to read:

AB100-ASA1-AA1,185,2 78.10 (2) Investigation. The department shall investigate each applicant under sub. (1). No license shall be issued if the department deems that the applicant does not hold a valid certificate under s. 73.03 (50), the application is not filed in good faith, the applicant is not the real party in interest and the license of the real party in interest has been revoked for cause, or other reasonable cause for nonissuance exists.

AB100-ASA1-AA1, s. 2416p Section 2416p. 78.10 (3) of the statutes is created to read:

AB100-ASA1-AA1,185,6 78.10 (3) Hearing. Before refusing to issue a license, the department shall grant the applicant a hearing, of which the applicant shall be given at least 5 days' written notice.

AB100-ASA1-AA1, s. 2416q Section 2416q. 78.10 (4) of the statutes is created to read:

AB100-ASA1-AA1,185,9 78.10 (4) Issue. If the application and the bond under s. 78.11, if that bond is required, are approved, the department shall issue a license.".

AB100-ASA1-AA1,185,10 659. Page 1106, line 5: delete lines 5 to 10.

AB100-ASA1-AA1,185,11 660. Page 1106, line 11: after "is" insert "renumbered 78.12 (5) and".

AB100-ASA1-AA1,185,13 661. Page 1106, line 12: delete "78.12 (5) (a)" and substitute "78.12 (5) Payment of tax.".

AB100-ASA1-AA1,185,14 662. Page 1107, line 3: delete lines 3 to 6 and substitute:

AB100-ASA1-AA1,185,15 " Section 2420r. 78.12 (5) (b) of the statutes is repealed.".

AB100-ASA1-AA1,185,17 663. Page 1109, line 2: delete "under s. ss. 78.405 and 78.407" and substitute "under s. 78.405".

AB100-ASA1-AA1,185,18 664. Page 1109, line 14: after that line insert:

AB100-ASA1-AA1,185,19 " Section 2428g. 78.405 of the statutes is repealed and recreated to read:

AB100-ASA1-AA1,185,21 78.405 Annual adjustment of the tax rate. (1) Before April 1, the department annually shall calculate the rate for the tax under s. 78.40 as follows:

AB100-ASA1-AA1,185,23 (a) Determine the standard number of British thermal units per gallon generated by gasoline.

AB100-ASA1-AA1,186,2 (b) Determine the standard number of British thermal units per gallon generated by each kind of alternate fuel that is sold in this state.

AB100-ASA1-AA1,186,4 (c) For each kind of alternate fuel sold in this state, divide the result under par. (b) by the result under par. (a).

AB100-ASA1-AA1,186,7 (d) For each kind of alternate fuel sold in this state, multiply the result under par. (c), expressed as a decimal, by the rate for the tax under s. 78.01 as adjusted for the current year under s. 78.015.

AB100-ASA1-AA1,186,9 (2) The rates determined under sub. (1) are effective on the April 1 after they are calculated.".

AB100-ASA1-AA1,186,10 665. Page 1109, line 15: delete lines 15 to 17.

AB100-ASA1-AA1,186,11 666. Page 1109, line 17: after that line insert:

AB100-ASA1-AA1,186,12 " Section 2428p. 78.47 of the statutes is amended to read:

AB100-ASA1-AA1,186,20 78.47 Alternate fuels license. No person may act as an alternate fuels dealer in this state unless the person holds a valid alternate fuels license issued by the department and a valid certificate under s. 73.03 (50). Except for alternate fuel which is delivered by an alternate fuels dealer into a fuel supply tank of any motor vehicle in this state, no person may use an alternate fuel in this state unless the person holds a valid alternate fuel license issued by the department or unless the alternate fuel has been delivered by a supplier who is authorized under s. 78.40 (1) to report and pay the tax on behalf of the user or retailer.

AB100-ASA1-AA1, s. 2428r Section 2428r. 78.48 (1) of the statutes is repealed and recreated to read:

AB100-ASA1-AA1,187,2 78.48 (1) Application. Application for an alternate fuels license shall be made upon a form prepared and furnished by the department. It shall be subscribed by the applicant and shall contain the information that the department reasonably requires for the administration of this subchapter. Only a person who holds a valid certificate under s. 73.03 (50) may apply for a license under this subsection.

AB100-ASA1-AA1, s. 2428t Section 2428t. 78.48 (2) of the statutes is created to read:

AB100-ASA1-AA1,187,9 78.48 (2) Investigation. The department shall investigate each applicant under sub. (1). No license may be issued if the department deems that the applicant does not hold a valid certificate under s. 73.03 (50), the application is not filed in good faith, the applicant is not the real party in interest and the license of the real party in interest has been revoked for cause, or other reasonable cause for nonissuance exists.

AB100-ASA1-AA1, s. 2428u Section 2428u. 78.48 (3) of the statutes is created to read:

AB100-ASA1-AA1,187,13 78.48 (3) Hearing. Before refusing to issue a license, the department shall grant the applicant a hearing, of which the applicant shall be given at least 5 days' written notice.

AB100-ASA1-AA1, s. 2428v Section 2428v. 78.48 (4) of the statutes is created to read:

AB100-ASA1-AA1,187,17 78.48 (4) Issue. If the application and the bond under sub. (9), if that bond is required, are approved, the department shall issue a license in as many copies as the licensee has places of business for which an alternate fuels license is required.".

AB100-ASA1-AA1,187,18 667. Page 1110, line 6: after that line insert:

AB100-ASA1-AA1,187,19 " Section 2429g. 78.49 (1) (b) of the statutes is amended to read:

AB100-ASA1-AA1,187,24 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 filed on or before the last 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).".

AB100-ASA1-AA1,188,1 668. Page 1110, line 13: after that line insert:

AB100-ASA1-AA1,188,2 " Section 2431m. 78.55 (5m) of the statutes is created to read:

AB100-ASA1-AA1,188,5 78.55 (5m) "Pay" means mail or deliver funds to the department or, if the department prescribes another method of payment or another destination, use that other method or submit to that other destination.".

AB100-ASA1-AA1,188,7 669. Page 1110, line 17: delete the material beginning with that line and ending with page 1111, line 3.

AB100-ASA1-AA1,188,8 670. Page 1111, line 3: after that line insert:

AB100-ASA1-AA1,188,9 " Section 2432p. 78.56 of the statutes is amended to read:

AB100-ASA1-AA1,188,13 78.56 General aviation fuel license. No person may act as a general aviation fuel dealer in this state unless the person is the holder of a valid general aviation fuel license issued to the person by the department and is the holder of a valid certificate under s. 73.03 (50).

AB100-ASA1-AA1, s. 2432q Section 2432q. 78.57 (1) of the statutes is repealed and recreated to read:

AB100-ASA1-AA1,188,19 78.57 (1) Application. Application for a general aviation fuel license shall be made on a form prepared and furnished by the department. It shall be subscribed by the applicant and shall contain the information that the department reasonably requires for the administration of this chapter. Only a person who holds a valid certificate under s. 73.03 (50) may apply for a license under this subsection.

AB100-ASA1-AA1, s. 2432r Section 2432r. 78.57 (2) of the statutes is created to read:

AB100-ASA1-AA1,188,23 78.57 (2) Investigation. The department shall investigate each applicant under sub. (1). No license may be issued if the department determines any of the following:

AB100-ASA1-AA1,188,24 (a) That the application was not filed in good faith.

AB100-ASA1-AA1,189,2 (b) That the applicant is not the real party in interest and the license of the real party in interest has been revoked for cause.

AB100-ASA1-AA1,189,3 (c) That the applicant does not hold a valid certificate under s. 73.03 (50).

AB100-ASA1-AA1,189,4 (d) That other reasonable cause for nonissuance exists.

AB100-ASA1-AA1, s. 2432s Section 2432s. 78.57 (3) of the statutes is created to read: