Amendment AA8-ASA1-AB100

AB100-ASA1-AA8,218,20 809. Page 1052, line 24: after that line insert:

AB100-ASA1-AA8,218,21 " Section 2302m. 71.67 (4) (a) of the statutes is amended to read:

AB100-ASA1-AA8,219,3 71.67 (4) (a) The administrator of the lottery division in the department under ch. 565 shall withhold from any lottery prize of $2,000 or more an amount determined by multiplying the amount of the prize by the highest rate applicable to individuals under s. 71.06 (1) or (1m). The administrator shall deposit the amounts withheld, on a monthly basis, as would an employer depositing under s. 71.65 (3) (a).

AB100-ASA1-AA8, s. 2302no Section 2302no. 71.67 (5) (a) of the statutes is amended to read:

AB100-ASA1-AA8,219,10 71.67 (5) (a) Wager winnings. A person holding a license to sponsor and manage races under s. 562.05 (1) (b) or (c) shall withhold from the amount of any payment of pari-mutuel winnings under s. 562.065 (3) (a) or (3m) (a) an amount determined by multiplying the amount of the payment by the highest rate applicable to individuals under s. 71.06 (1) (a) to (c) or (1m) if the amount of the payment is more than $1,000.".

AB100-ASA1-AA8,219,11 810. Page 1058, line 4: after that line insert:

AB100-ASA1-AA8,219,12 " Section 2315m. 71.75 (5) of the statutes is amended to read:

AB100-ASA1-AA8,220,6 71.75 (5) A claim for refund may be made within 2 4 years after the assessment of a tax or an assessment to recover all or part of any tax credit, including penalties and interest, under this chapter, assessed by office audit or field audit and paid if the assessment was not protested by the filing of a petition for redetermination. No claim may be allowed under this subsection for any tax, interest or penalty paid with respect to any item of income, credit or deduction self-assessed or determined by the taxpayer or assessed as the result of any assessment made by the department with respect to which all the conditions specified in this subsection are not met. If a claim is filed under this subsection, the department of revenue may make an additional assessment in respect to any item of income or deduction that was a subject of the prior assessment. No claim for refund may be made in respect to items that were not adjusted in the notice of assessment or of refund. A person whose returns for more than one year have been adjusted may make a claim under this subsection whether or not the net result of the adjustments for those years is an assessment. This subsection does not extend the time to file under s. 71.53 (2) or 71.59 (2), and it does not extend the time period during which the department of revenue may assess, or the taxpayer may claim a refund, in respect to any item of income or deduction that was not a subject of the prior assessment.".

AB100-ASA1-AA8,220,7 811. Page 1061, line 20: after that line insert:

AB100-ASA1-AA8,220,8 " Section 2321m. 71.78 (4) (p) of the statutes is created to read:

AB100-ASA1-AA8,220,10 71.78 (4) (p) The secretary of revenue and employes of that department for the purpose of calculating the penalty under s. 71.83 (1) (d).".

AB100-ASA1-AA8,220,11 812. Page 1066, line 23: after that line insert:

AB100-ASA1-AA8,220,12 " Section 2332v. 71.83 (1) (d) of the statutes is created to read:

AB100-ASA1-AA8,220,18 71.83 (1) (d) Sale of certain business assets or assets used in farming. 1. If a person who purchases or otherwise receives business assets or assets used in farming, of which the gains realized by the transferor on the sale or disposition of such assets are exempt from taxation under s. 71.05 (6) (b) 25., sells or otherwise disposes of the assets within 2 years after the person purchases or receives the assets, the person shall pay a penalty that is calculated under subd. 2.

AB100-ASA1-AA8,220,20 2. The penalty described under subd. 1. shall be equal to the sum of all of the following:

AB100-ASA1-AA8,220,22 a. The amount of the capital gains exclusion received by the transferor under s. 71.05 (6) (b) 25. in the transaction described in subd. 1.

AB100-ASA1-AA8,221,3 b. The amount calculated under subd. 2. a. multiplied by a fraction, the denominator of which is 24 and the numerator of which is the difference between 24 and the number of months between the date on which the person who is liable for the penalty purchased or otherwise received the assets described in subd. 1. and the month in which the person sells or otherwise disposes of the assets.

AB100-ASA1-AA8,221,5 3. The department of revenue shall assess, levy and collect the penalty under this paragraph as it assesses, levies and collects taxes under this chapter.".

AB100-ASA1-AA8,221,6 813. Page 1069, line 19: after that line insert:

AB100-ASA1-AA8,221,7 " Section 2342g. 71.935 (1) (a) of the statutes is amended to read:

AB100-ASA1-AA8,221,11 71.935 (1) (a) "Debt" means a parking citation of at least $20 that is unpaid and for which there has been no court appearance by the date specified in the citation or, if no date is specified, that is unpaid for at least 28 days and an unpaid fine, fee, restitution or forfeiture of at least $20.

AB100-ASA1-AA8, s. 2342m Section 2342m. 71.935 (2) of the statutes is amended to read:

AB100-ASA1-AA8,221,20 71.935 (2) A municipality or county may certify to the department any debt owed to it. Not later than 5 days after certification, the municipality or county shall notify the debtor in writing of its certification of the debt to the department, of the basis of the certification and of the debtor's right to appeal and, in the case of parking citations, of the debtor's right to contest the citation. At the time of certification, the municipality or county shall furnish to the department the name and social security number of each individual debtor and the name and federal employer identification number of each other debtor.

AB100-ASA1-AA8, s. 2342r Section 2342r. 71.935 (3) of the statutes is amended to read:

AB100-ASA1-AA8,222,2 71.935 (3) If the debt remains uncollected and, in the case of a parking citation, if the debtor has not contested the citation within 20 days after the notice under sub. (2), the department shall set off the debt against any refund that is owed to the debtor after the setoff under s. 71.93. Any legal action contesting a setoff shall be brought against the municipality or county.".

AB100-ASA1-AA8,222,3 814. Page 1072, line 18: delete "$5" and substitute "$5 $25".

AB100-ASA1-AA8,222,4 815. Page 1072, line 19: delete that line and substitute "the .".

AB100-ASA1-AA8,222,6 816. Page 1074, line 1: delete lines 1 and 2 and substitute "filing the petition, the petitioner shall pay to the commission a $25 filing fee. The".

AB100-ASA1-AA8,222,7 817. Page 1077, line 22: after that line insert:

AB100-ASA1-AA8,222,8 " Section 2360m. 73.03 (51) of the statutes is created to read:

AB100-ASA1-AA8,222,12 73.03 (51) To revoke all permits, licenses and certificates that the department has issued to a person who fails timely to renew a certificate under sub. (50), and to reissue those permits, licenses and certificates if the person renews the certificate under sub. (50).".

AB100-ASA1-AA8,222,13 818. Page 1078, line 13: delete lines 13 to 22.

AB100-ASA1-AA8,222,14 819. Page 1078, line 22: after that line insert:

AB100-ASA1-AA8,222,15 " Section 2371m. 74.53 (1) (intro.) of the statutes is amended to read:

AB100-ASA1-AA8,222,20 74.53 (1) Recovery of taxes and costs against persons. (intro.) Except as provided in subs. (3) and (5), a county or a city authorized to act under s. 74.87 municipality may bring a civil action against a person to recover any of the following amounts that are included in the tax roll for collection and any of the amounts under pars. (b) and (c) that are not included in the tax roll for collection:

AB100-ASA1-AA8, s. 2371p Section 2371p. 74.53 (4) of the statutes is amended to read:

AB100-ASA1-AA8,222,24 74.53 (4) Recovery limited. A county or a city authorized to act under s. 74.87 which municipality that proceeds against a property owner under this section may not recover more than the amount owed plus interest and penalties.

AB100-ASA1-AA8, s. 2371s Section 2371s. 74.53 (5) of the statutes is amended to read:

AB100-ASA1-AA8,223,11 74.53 (5) Prior approval; notice. No action may be commenced under sub. (1) for the amounts under sub. (1) (a) unless it is approved by the county board or the common council of a city authorized to act under s. 74.87 governing body of the municipality. The clerk shall mail, to the last-known address of the person against whom an action is proposed to be commenced, advance written notice of the time and place the county board will meet to consider approval of legal action. A county board or the common council of a city authorized to act under s. 74.87 governing body of the municipality may abrogate its duty to approve and notice each action to be commenced under sub. (1) by adopting an ordinance waiving the duty and specifying procedures by which an action under sub. (1) may be commenced.

AB100-ASA1-AA8, s. 2371t Section 2371t. 74.53 (6) of the statutes is amended to read:

AB100-ASA1-AA8,223,19 74.53 (6) Action by taxing jurisdiction. A taxing jurisdiction may bring a civil action under this section against a person to recover special assessments as defined in s. 75.36 (1) and special charges levied by it for which the county or city authorized to act under s. 74.87 municipality did not settle in full under s. 74.29 or which were not fully paid by proceeds distributed under s. 75.05 or 75.36. Any amount recovered in an action under this subsection shall be reported to the county or city treasurer, who shall subtract it from the amount owed for purposes of sub. (4).".

AB100-ASA1-AA8,223,21 820. Page 1078, line 23: delete the material beginning with that line and ending with page 1079, line 3.

AB100-ASA1-AA8,223,22 821. Page 1079, line 16: delete lines 16 and 17 and substitute:

AB100-ASA1-AA8,223,24 "(b) An environmental assessment has been conducted and concludes that the property is contaminated by the discharge of a hazardous substance.".

AB100-ASA1-AA8,224,1 822. Page 1079, line 22: delete lines 22 to 24 and substitute:

AB100-ASA1-AA8,224,4 "(d) The owner of the property or another person presents to the county or city an agreement entered into with the department to investigate and clean up the property.".

AB100-ASA1-AA8,224,5 823. Page 1080, line 11: after that line insert:

AB100-ASA1-AA8,224,6 " Section 2373m. 76.03 (1) of the statutes is amended to read:

AB100-ASA1-AA8,224,11 76.03 (1) The property, both real and personal, including all rights, franchises and privileges used in and necessary to the prosecution of the business and including property that is exempt from the property tax under s. 70.11 (39) of any company enumerated in s. 76.02 shall be deemed personal property for the purposes of taxation, and shall be valued and assessed together as a unit.".

AB100-ASA1-AA8,224,12 824. Page 1081, line 22: after that line insert:

AB100-ASA1-AA8,224,13 " Section 2376m. 76.81 of the statutes is amended to read:

AB100-ASA1-AA8,224,21 76.81 Imposition. There is imposed a tax on the real property of, and the tangible personal property of, every telephone company, except including property that is exempt from the property tax under s. 70.11 (39) but excluding motor vehicles that are exempt under s. 70.112 (5) and treatment plant and pollution abatement equipment that is exempt under s. 70.11 (21) (a). Except as provided in s. 76.815, the rate for the tax imposed on each description of real property and on each item of tangible personal property is the net rate for the prior year for the tax under ch. 70 in the taxing jurisdictions where the description or item is located.".

AB100-ASA1-AA8,224,22 825. Page 1084, line 11: after that line insert:

AB100-ASA1-AA8,224,23 " Section 2381m. 77.51 (4) (a) 4. of the statutes is amended to read:

AB100-ASA1-AA8,225,16 77.51 (4) (a) 4. Any tax included in or added to the purchase price, including the taxes imposed by ss. s. 78.01 , unless the tax is refunded, ss.78.40, 139.02, 139.03 and 139.31, the federal motor fuel tax unless the tax is refunded and any manufacturers' or importers' excise tax; but not including any tax imposed by the United States, any other tax imposed by this state or any tax imposed by any municipality of this state upon or with respect to retail sales whether imposed upon the retailer or the consumer if that federal, state or municipal tax is measured by a stated percentage of sales price or gross receipts or the federal communications tax imposed upon the services set forth in s. 77.52 (2) (a) 5. For purposes of the sales tax, if a retailer establishes to the satisfaction of the department that the sales tax imposed by this subchapter has been added to the total amount of the sales price and has not been absorbed by the retailer, the total amount of the sales price shall be the amount received exclusive of the sales tax imposed. For the purpose of this subdivision, a tax shall be deemed "imposed upon or with respect to retail sales" only if the retailer is the person who is required to make the payment of the tax to the governmental unit levying the tax.".

AB100-ASA1-AA8,225,17 826. Page 1084, line 24: after that line insert:

AB100-ASA1-AA8,225,18 " Section 2383g. 77.51 (4) (c) 6. of the statutes is amended to read:

AB100-ASA1-AA8,225,20 77.51 (4) (c) 6. Charges associated with time-share property that is taxable under s. 77.52 (2) (a) 1. or 2.".

AB100-ASA1-AA8,225,21 827. Page 1085, line 8: after that line insert:

AB100-ASA1-AA8,225,22 " Section 2383r. 77.51 (15) (a) 4. of the statutes is amended to read:

AB100-ASA1-AA8,226,10 77.51 (15) (a) 4. Any tax included in or added to the purchase price including the taxes imposed by ss. s. 78.01 , unless the tax is refunded, ss. 78.40, 139.02, 139.03 and 139.31 and the federal motor fuel tax unless the tax is refunded and including also any manufacturers' or importers' excise tax; but not including any tax imposed by the United States, any other tax imposed by this state, or any tax imposed by any municipality of this state upon or with respect to retail sales whether imposed on the retailer or consumer, if that federal, state or municipal tax is measured by a stated percentage of sales price or gross receipts, and not including the federal communications tax imposed upon the services set forth in s. 77.52 (2) (a) 5. For the purpose of this subdivision, a tax shall be deemed "imposed upon or with respect to retail sales" only if the retailer is the person who is required to make the payment of the tax to the governmental unit levying the tax.".

AB100-ASA1-AA8,226,11 828. Page 1086, line 4: after that line insert:

AB100-ASA1-AA8,226,12 " Section 2386j. 77.51 (21m) of the statutes is amended to read:

AB100-ASA1-AA8,227,2 77.51 (21m) "Telecommunications services" means sending messages and information transmitted through the use of local, toll and wide-area telephone service; channel services; telegraph services; teletypewriter; computer exchange services; cellular mobile telecommunications service; specialized mobile radio; stationary two-way radio; paging service; or any other form of mobile and portable one-way or two-way communications; or any other transmission of messages or information by electronic or similar means between or among points by wire, cable, fiber optics, laser, microwave, radio, satellite or similar facilities. "Telecommunications services" does not include sending collect telecommunications that are received outside of the state. In this subsection, "computer exchange services" does not include providing access to or use of the internet. In this subsection, "internet" means interconnecting networks that are connected to network access points by telecommunications services.".

AB100-ASA1-AA8,227,3 829. Page 1086, line 11: after that line insert:

AB100-ASA1-AA8,227,4 " Section 2386q. 77.52 (2) (a) 1. of the statutes is amended to read:

AB100-ASA1-AA8,227,24 77.52 (2) (a) 1. The furnishing of rooms or lodging to transients by hotelkeepers, motel operators and other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for use of the accommodations, not including the furnishing of rooms or lodging through the sale of a time-share property, as defined in s. 707.02 (32), if the use of the rooms or lodging is not fixed at the time of sale as to the starting day or the lodging unit. In this subdivision, "transient" means any person residing for a continuous period of less than one month in a hotel, motel or other furnished accommodations available to the public. In this subdivision, "hotel" or "motel" means a building or group of buildings in which the public may obtain accommodations for a consideration, including, without limitation, such establishments as inns, motels, tourist homes, tourist houses or courts, lodging houses, rooming houses, summer camps, apartment hotels, resort lodges and cabins and any other building or group of buildings in which accommodations are available to the public, except accommodations, including mobile homes as defined in s. 66.058 (1) (d), rented for a continuous period of more than one month and accommodations furnished by any hospitals, sanatoriums, or nursing homes, or by corporations or associations organized and operated exclusively for religious, charitable or educational purposes provided that no part of the net earnings of such corporations and associations inures to the benefit of any private shareholder or individual.".

AB100-ASA1-AA8,228,2 830. Page 1086, line 17: before the period insert ", and the sale of telecommunications services that are paid for before the services are rendered".

AB100-ASA1-AA8,228,3 831. Page 1086, line 23: after that line insert:

AB100-ASA1-AA8,228,4 " Section 2388m. 77.52 (7) of the statutes is created to read:

AB100-ASA1-AA8,228,17 77.52 (7) Every person desiring to operate as a seller within this state who holds a valid certificate under s. 73.03 (50) shall file with the department an application for a permit for each place of operations. Every application for a permit shall be made upon a form prescribed by the department and shall set 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. The application shall be signed by the owner if a sole proprietor; in the case of sellers other than sole proprietors, the application shall be signed by the person authorized to act on behalf of such sellers. A nonprofit organization that has gross receipts taxable under s. 77.54 (7m) shall obtain a seller's permit and pay taxes under this subchapter on all taxable gross receipts received after it is required to obtain that permit. If that organization becomes eligible later for the exemption under s. 77.54 (7m) except for its possession of a seller's permit, it may surrender that permit.

AB100-ASA1-AA8, s. 2388no Section 2388no. 77.52 (9) of the statutes is repealed and recreated to read:

AB100-ASA1-AA8,228,24 77.52 (9) After compliance with sub. (7) and s. 77.61 (2) by the applicant, the department shall grant and issue to each applicant a separate permit for each place of operations within the state. A permit is not assignable and is valid only for the person in whose name it is issued and for the transaction of operations at the place designated in it. It shall at all times be conspicuously displayed at the place for which it was issued.

AB100-ASA1-AA8, s. 2388p Section 2388p. 77.52 (12) of the statutes is amended to read:

AB100-ASA1-AA8,229,11 77.52 (12) A person who operates as a seller in this state without a permit or after a permit has been suspended, or revoked or has expired, unless the person has a temporary permit under sub. (11), and each officer of any corporation, partnership member, limited liability company member or other person authorized to act on behalf of a seller who so operates, is guilty of a misdemeanor. Permits shall be held only by persons actively operating as sellers of tangible personal property or taxable services. Any person not so operating shall forthwith surrender that person's permit to the department for cancellation. The department may revoke the permit of a person found not to be actively operating as a seller of tangible personal property or taxable services.".

AB100-ASA1-AA8,229,12 832. Page 1087, line 3: after that line insert:

AB100-ASA1-AA8,229,13 " Section 2391m. 77.52 (17m) (b) 7. of the statutes is amended to read:

AB100-ASA1-AA8,229,15 77.52 (17m) (b) 7. The applicant holds a valid certificate under s. 73.03 (50) permit under sub. (9) or is registered under s. 77.53 (9).".

AB100-ASA1-AA8,229,16 833. Page 1087, line 3: after that line insert:

AB100-ASA1-AA8,229,17 " Section 2391mn. 77.525 of the statutes is created to read:

AB100-ASA1-AA8,230,2 77.525 Reduction to prevent double taxation. Any person who is subject to the tax under s. 77.52 (2) (a) 5. on telecommunications services that terminate in this state and who has paid a similar tax on the same services to another state may reduce the amount of the tax remitted to this state by an amount equal to the similar tax properly paid to another state on those services or by the amount due this state on those services, whichever is less. That person shall refund proportionally to the persons to whom the tax under s. 77.52 (2) (a) 5. was passed on an amount equal to the amounts not remitted.".

AB100-ASA1-AA8,230,3 834. Page 1087, line 22: after that line insert:

AB100-ASA1-AA8,230,5 " Section 2392mm. 77.53 (9) of the statutes, as affected by 1997 Wisconsin Act .... (this act), is amended to read:

AB100-ASA1-AA8,230,12 77.53 (9) Every retailer selling tangible personal property or taxable services for storage, use or other consumption in this state shall register with the department and 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 the other information as that the department requires.

AB100-ASA1-AA8, s. 2392no Section 2392no. 77.53 (9m) of the statutes is amended to read:

AB100-ASA1-AA8,230,20 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-AA8,230,21 835. Page 1087, line 22: after that line insert:

AB100-ASA1-AA8,230,22 " Section 2392m. 77.53 (9) of the statutes is amended to read:

AB100-ASA1-AA8,231,4 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.".