Amendment ASA1-AB768

AB768-ASA1,223,23 73.03 (27) To write off from the records of the department income, franchise, sales, use, withholding, motor fuel, gift, beverage and cigarette tax and recycling surcharge liabilities, following a determination by the secretary of revenue that they are not collectible, as hereinafter provided:. Taxes written off under this subsection remain legal obligations.

AB768-ASA1, s. 304 Section 304. 73.03 (27) (a) to (e) of the statutes are repealed.

AB768-ASA1, s. 305 Section 305. 73.03 (28g) of the statutes is repealed.

AB768-ASA1, s. 305r Section 305r. 73.03 (50) of the statutes, as affected by 1997 Wisconsin Act 191, is amended to read:

AB768-ASA1,224,14 73.03 (50) With the approval of the joint committee on finance, to establish fees for obtaining a business tax registration certificate, which, except as provided in s. 73.0302, is valid for 2 years, and for renewing that certificate and, except as provided in s. 73.0302, shall issue and renew those certificates if the person who wishes to obtain or renew a certificate applies on a form that the department prescribes; sets forth the name under which the applicant intends to operate, the location of the applicant's place of operations, the social security number of the applicant if the applicant is a natural person and the other information that the department requires; and, in the case of a sole proprietor, signs the form or, in the case of other persons, has an individual who is authorized to act on behalf of the person sign the form, or, in the case of a single-owner entity that is disregarded as a separate entity under section 7701 of the Internal Revenue Code, the person is the owner.

AB768-ASA1, s. 306 Section 306. 73.03 (52) of the statutes is created to read:

AB768-ASA1,224,19 73.03 (52) To enter into agreements with the internal revenue service that provide for offsetting state tax refunds against federal tax obligations and offsetting federal tax refunds against state tax obligations, if the agreements provide that setoffs under ss. 71.93 and 71.935 occur before the setoffs under those agreements.

AB768-ASA1, s. 306m Section 306m. 73.03 (54) and (55) of the statutes are created to read:

AB768-ASA1,224,23 73.03 (54) To publish instructional material that provides information to persons who wish to object to valuations under s. 70.47 and to distribute that material in sufficient quantity to taxation districts.

AB768-ASA1,224,25 (55) To provide or approve suitable training sessions at suitable times and instructional material for board of review members.

AB768-ASA1, s. 307 Section 307. 73.0301 of the statutes is created to read:

AB768-ASA1,225,3 73.0301 License denial, nonrenewal, discontinuation, suspension and revocation based on tax delinquency. (1) Definitions. In this section:

AB768-ASA1,225,5 (a) "Credential" has the meaning given in s. 440.01 (2) (a), but does not include a registration as an inactive licensee under s. 452.12 (6) (b).

AB768-ASA1,225,8 (b) "Credentialing board" means a board, examining board or affiliated credentialing board in the department of regulation and licensing that grants a credential.

AB768-ASA1,225,9 (d) "License" means any of the following:

AB768-ASA1,225,10 1. An approval specified in s. 29.09 (11r).

AB768-ASA1,225,13 2. A license issued by the department of health and family services under s. 48.66 (1) to a child welfare agency, group home, shelter care facility or day care center, as required by s. 48.60, 48.625, 48.65 or 938.22 (7).

AB768-ASA1,225,19 3. A license, certificate of approval, provisional license, conditional license, certification, certification card, registration, permit, training permit or approval specified in s. 50.35, 50.49 (6) (a) or (10), 51.038, 51.04, 51.42 (7) (b) 11., 51.421 (3) (a), 51.45 (8), 146.40 (3) or (3m), 146.50 (5) (a) or (b), (6g) (a), (7) or (8) (a) or (f), 250.05 (5), 252.23 (2), 252.24 (2), 254.176, 254.20 (3), 255.08 (2) (a) or 343.305 (6) (a) or a permit for operation of a campground specified in s. 254.47 (1).

AB768-ASA1,225,22 3m. A license or certificate issued by the department of workforce development under s. 102.17 (1) (c), 103.275 (2) (b), 103.91 (1), 103.92 (3), 104.07 (1) or (2) or 105.13 (1).

AB768-ASA1,225,23 5. A license, as defined in s. 101.02 (20) (a).

AB768-ASA1,226,3 6. A license or certificate of registration issued by the department of financial institutions, or a division of it, under s. 138.09, 138.12, 217.06, 218.01, 218.02, 218.04, 218.05 or 224.72 or under subch. III of ch. 551.

AB768-ASA1,226,7 7. A license described in s. 218.01 (2) (d) 1. and 8., a license described in s. 218.01 (2) (d) 2., 3. or 5., a license issued under s. 218.11, 218.12, 218.22, 218.32, 218.41, 343.61 or 343.62, a buyer identification card issued under s. 218.51 or a certificate of registration issued under s. 341.51.

AB768-ASA1,226,8 7m. A license issued under s. 562.05 or 563.24.

AB768-ASA1,226,9 8. A license, registration or certification specified in s. 299.07 (1) (a).

AB768-ASA1,226,10 9. A credential.

AB768-ASA1,226,11 10. A license or permit granted by the department of public instruction.

AB768-ASA1,226,12 11. A license to practice law.

AB768-ASA1,226,14 12. A license issued under s. 628.04, 632.68 (2) or (4) or 633.14 or a temporary license issued under s. 628.09.

AB768-ASA1,226,15 13. A license issued by the ethics board under s. 13.63 (1).

AB768-ASA1,226,16 14. A permit under s. 170.12.

AB768-ASA1,226,22 (e) "Licensing department" means the department of administration; the board of commissioners of public lands; the department of commerce; the ethics board; the department of financial institutions; the department of health and family services; the department of natural resources; the department of public instruction; the department of regulation and licensing; the department of workforce development; the office of the commissioner of insurance; or the department of transportation.

AB768-ASA1,227,2 (f) "Nondelinquency certificate" means a certificate that the department of revenue issues to a person and that states that the person is not delinquent in the payment of taxes, including penalties, interest, fees and costs, under ch. 71, 72, 76, 77, 78, 125 or 139.

AB768-ASA1,227,6 (2) Duties and powers of licensing departments. (a) Each licensing department and the supreme court, if the supreme court agrees, shall enter into a memorandum of understanding with the department of revenue under sub. (4) (a) that requires the licensing department or supreme court to do all of the following:

AB768-ASA1,227,12 1. Request the department of revenue to certify whether an applicant for a license or license renewal or continuation is liable for delinquent taxes. With respect to an applicant for a license granted by a credentialing board, the department of regulation and licensing shall make a request under this subdivision. This subdivision does not apply to the department of transportation with respect to licenses described in sub. (1) (d) 7.

AB768-ASA1,227,16 2. Request the department of revenue to certify whether a license holder is liable for delinquent taxes. With respect to a holder of a license granted by a credentialing board, the department of regulation and licensing shall make a request under this subdivision.

AB768-ASA1,227,18 (b) Each licensing department and the supreme court, if the supreme court agrees, shall do all of the following:

AB768-ASA1,228,2 1. a. If, after a request is made under par. (a) 1. or 2., the department of revenue certifies that the license holder or applicant for a license or license renewal or continuation is liable for delinquent taxes, revoke the license or deny the application for the license or license renewal or continuation. The department of transportation may suspend licenses described in sub. (1) (d) 7. in lieu of revoking those licenses. A suspension, revocation or denial under this subd. 1. a. is not subject to administrative review or, except as provided in subd. 2., judicial review. With respect to a license granted by a credentialing board, the department of regulation and licensing shall make a revocation or denial under this subd. 1. a.

AB768-ASA1,228,11 b. Mail a notice of suspension, revocation or denial under subd. 1. a. to the license holder or applicant. The notice shall include a statement of the facts that warrant the suspension, revocation or denial and a statement that the license holder or applicant may, within 30 days after the date on which the notice of denial, suspension or revocation is mailed, file a written request with the department of revenue to have the certification of tax delinquency on which the suspension, revocation or denial is based reviewed at a hearing under sub. (5) (a). With respect to a license granted by a credentialing board, the department of regulation and licensing shall mail a notice under this subd. 1. b.

AB768-ASA1,228,19 2. If notified by the department of revenue that the department of revenue has affirmed a certification of tax delinquency after a hearing under sub. (5) (a), affirm a suspension, revocation or denial under subd. 1. a. A license holder or applicant may seek judicial review under ss. 227.52 to 227.60, except that the review shall be in the circuit court for Dane County, of an affirmation of a revocation or denial under this subdivision. With respect to a license granted by a credentialing board, the department of regulation and licensing shall make an affirmation under this subdivision.

AB768-ASA1,229,3 3. If a person submits a nondelinquency certificate issued under sub. (5) (b) 1., reinstate the license or grant the application for the license or license renewal or continuation, unless there are other grounds for suspending or revoking the license or for denying the application for the license or license renewal or continuation. If reinstatement is required under this subdivision, a person is not required to submit a new application or other material or to take a new test. No separate fee may be charged for reinstatement of a license under this subdivision. With respect to a license granted by a credentialing board, the department of regulation and licensing shall reinstate a license or grant an application under this subdivision.

AB768-ASA1,229,11 4. If a person whose license has been suspended or revoked or whose application for a license or license renewal or continuation has been denied under subd. 1. a. submits a nondelinquency certificate issued under sub. (3) (a) 2., reinstate the license or grant the person's application for the license or license renewal or continuation, unless there are other grounds for not reinstating the license or for denying the application for the license or license renewal or continuation. With respect to a license granted by a credentialing board, the department of regulation and licensing shall reinstate a license or grant an application under this subdivision.

AB768-ASA1,229,13 (c) 1. Each licensing department and the supreme court may require a holder of a license to provide the following information upon request:

AB768-ASA1,229,15 a. If the license holder is an individual, the license holder's social security number.

AB768-ASA1,229,17 b. If the license holder is not an individual, the license holder's federal employer identification number.

AB768-ASA1,229,22 2. A licensing department may not disclose any information received under subd. 1. to any person except to the department of revenue for the sole purpose of requesting certifications under par. (b) 2. in accordance with the memorandum of understanding under sub. (4) or to the department of workforce development for the purpose of administering s. 49.22.

AB768-ASA1,229,24 (3) Duties and powers of department of revenue. (a) The department of revenue shall do all of the following:

AB768-ASA1,230,2 1. Enter into a memorandum of understanding with each licensing department and the supreme court, if the supreme court agrees, under sub. (4) (a).

AB768-ASA1,230,7 2. Upon the request of any applicant for issuance, renewal, continuation or reinstatement of a license whose license has been previously revoked or whose application for a license or license renewal or continuation has been previously denied under sub. (2) (b) 1. a., issue a nondelinquency certificate to the applicant if the applicant is not liable for delinquent taxes.

AB768-ASA1,230,11 (b) If a request for certification is made under sub. (2) (a) 1. or 2., the department of revenue may, in accordance with a memorandum of understanding entered into under par. (a) 1., certify to the licensing department or the supreme court that the applicant or license holder is liable for delinquent taxes.

AB768-ASA1,230,13 (4) Memorandum of understanding. (a) Each memorandum of understanding shall include procedures that do all of the following:

AB768-ASA1,230,17 1. Establish requirements for making requests under sub. (2) (a) 1. and 2., including specifying the time when a licensing department or the supreme court shall make requests under sub. (2) (a) 1. and 2., and for making certifications under sub. (3) (b).

AB768-ASA1,230,18 2. Implement the requirements specified in sub. (2) (b) 3. and 4.

AB768-ASA1,230,23 (b) Factors such as the need to issue licenses in a timely manner, the convenience of applicants, the impact on collecting delinquent taxes, the effects on program administration and whether a suspension, revocation or denial under sub. (2) (b) 1. a. will have an impact on public health, safety or welfare or the environment shall be considered in establishing requirements under par. (a) 1.

AB768-ASA1,230,24 (5) Hearing.

AB768-ASA1,231,2 (b) After a hearing conducted under par. (a), the department of revenue shall do one of the following:

AB768-ASA1,231,10 1. Issue a nondelinquency certificate to a license holder or an applicant for a license or license renewal or continuation if the department determines that the license holder or applicant is not liable for delinquent taxes. For a hearing requested by an applicant for certification or recertification or a certificate holder under s. 73.03 (50) or 73.09 (7m) (b), the department shall grant a certification or recertification or reinstate a certification if the department determines that the applicant or certificate holder is not liable for delinquent taxes, unless there are other grounds for denying the application or revoking the certification.

AB768-ASA1,231,17 2. Provide notice that the department of revenue has affirmed its certification of tax delinquency to a license holder; to an applicant for a license, a license renewal or a license continuation; and to the licensing department or the supreme court, if the supreme court agrees. For a hearing requested by an applicant for certification or recertification or a certificate holder under s. 73.03 (50), or 73.09 (7m) (b), the department of revenue shall provide notice to the applicant or certificate holder that the department of revenue has affirmed its determination of tax delinquency.

AB768-ASA1, s. 307g Section 307g. 73.0302 of the statutes is created to read:

AB768-ASA1,231,24 73.0302 Liability for delinquent taxes. (1) If the department of revenue determines that an applicant for certification or recertification under s. 73.03 (50) or a person who holds a certificate issued under s. 73.03 (50) is liable for delinquent taxes, as defined in s. 73.0301 (1) (c), the department of revenue may deny the application or revoke the certificate. Except as provided in sub. (3), a denial or revocation under this subsection is not subject to judicial review.

AB768-ASA1,232,7 (2) If the department of revenue denies an application or revokes a certificate under sub. (1), the department shall mail a notice of denial or revocation to the applicant or certificate holder. The notice shall include a statement of the facts that warrant the denial or revocation and a statement that the applicant or certificate holder may, within 30 days after the date on which the notice of denial or revocation is mailed, file a written request with the department to have the determination that he or she is liable for delinquent taxes reviewed at a hearing under s. 73.0301 (5) (a).

AB768-ASA1,232,13 (3) If, after a hearing under s. 73.0301 (5) (a), the department of revenue affirms a determination under sub. (1) that an applicant or certificate holder is liable for delinquent taxes, the department shall affirm its denial or revocation. An applicant or certificate holder may seek judicial review under ch. 227 in the circuit court for Dane County of an affirmation by the department of a denial or revocation under this subsection.

AB768-ASA1,232,18 (4) If, after a hearing under s. 73.0301 (5) (a), the department of revenue determines that a person whose certificate is revoked under sub. (1) is not liable for delinquent taxes, as defined in s. 73.0301 (1) (c), the department shall reinstate the certificate. The department may not charge a fee for reinstatement of a certificate under this subsection.

AB768-ASA1, s. 307r Section 307r. 73.06 (3) of the statutes is amended to read:

AB768-ASA1,233,9 73.06 (3) The department of revenue, through its supervisors of equalization, shall examine and test the work of assessors during the progress of their assessments and ascertain whether any of them is assessing property at other than full value or is omitting property subject to taxation from the roll. The department and such supervisors shall have the rights and powers of a local assessor for the examination of persons and property and for the discovery of property subject to taxation. If any property has been omitted or not assessed according to law, they shall bring the same to the attention of the local assessor of the proper district and if such local assessor shall neglect or refuse to correct the assessment they shall report the fact to the board of review. If it discovers errors in identifying or valuing property that is exempt under s. 70.11 (39), the department shall change the specification of the property as taxable or exempt and shall change the value of the property. All disputes between the department, municipalities and property owners about the taxability or value of property that is reported under s. 79.095 (2) (a) or of the property under s. 70.995 (12r) shall be resolved by using the procedures under s. 70.995 (8).

AB768-ASA1, s. 308 Section 308. 73.09 (6m) of the statutes is created to read:

AB768-ASA1,233,16 73.09 (6m) Social security numbers. Each applicant for certification or recertification under this section shall provide the applicant's social security number on the application. The department of revenue may not disclose a social security number that it obtains under this subsection. The department of revenue may not certify or recertify any person who fails to provide his or her social security number on his or her application.

AB768-ASA1, s. 308m Section 308m. 73.09 (7) (a) of the statutes is amended to read:

AB768-ASA1,233,22 73.09 (7) (a) The secretary of revenue or a designee may revoke the certification of any assessor, assessment personnel or expert appraiser for the practice of any fraud or deceit in obtaining certification, or any negligence, incompetence or misconduct, including making a fraudulent change in the assessment roll after it is opened for examination under s. 70.47 (3).

AB768-ASA1, s. 309 Section 309. 73.09 (7) (e) of the statutes is amended to read:

AB768-ASA1,234,3 73.09 (7) (e) The secretary of revenue, for reasons sufficient, may reinstate a certificate of registration that has been revoked under this subsection, after one year upon formal application for reinstatement.

AB768-ASA1, s. 310 Section 310. 73.09 (7m) of the statutes is created to read:

AB768-ASA1,234,10 73.09 (7m) Liability for delinquent taxes. (a) If the department of revenue determines that an applicant for certification or recertification under this section or a person who holds a certificate issued under this section is liable for delinquent taxes, as defined in s. 73.0301 (1) (c), the department of revenue may deny the application or revoke the certificate. Except as provided in par. (c), a denial or revocation under this paragraph is not subject to judicial review.

AB768-ASA1,234,17 (b) If the department of revenue denies an application or revokes a certificate under par. (a), the department shall mail a notice of denial or revocation to the applicant or certificate holder. The notice shall include a statement of the facts that warrant the denial or revocation and a statement that the applicant or certificate holder may, within 30 days after the date on which the notice of denial or revocation is mailed, file a written request with the department to have the determination that he or she is liable for delinquent taxes reviewed at a hearing under s. 73.0301 (5) (a).

AB768-ASA1,234,23 (c) If, after a hearing under s. 73.0301 (5) (a), the department of revenue affirms a determination under par. (a) that an applicant or certificate holder is liable for delinquent taxes, the department shall affirm its denial or revocation. An applicant or certificate holder may seek judicial review under ch. 227 in the circuit court for Dane County of an affirmation by the department of a denial or revocation under this paragraph.

AB768-ASA1,235,3 (d) If, after a hearing under s. 73.0301 (5) (a), the department of revenue determines that a person whose certificate is revoked under par. (a) is not liable for delinquent taxes, as defined in s. 73.0301 (1) (c), the department shall reinstate the certificate. The department may not charge a fee for reinstatement of a certificate under this paragraph.

AB768-ASA1, s. 311 Section 311. 73.12 (1) (b) of the statutes is amended to read:

AB768-ASA1,235,7 73.12 (1) (b) "Vendor" means a person providing goods or services to this state under subch. IV or V of ch. 16 or under ch. 84 if the value of the contract for those goods or services is at least $3,000 $500.

AB768-ASA1, s. 311m Section 311m. 74.35 (2m) of the statutes is created to read:

AB768-ASA1,235,12 74.35 (2m) Exclusive procedure. A claim that property is exempt, other than a claim that property is exempt under s. 70.11 (21) (a) or (27), may be made only in an action under this section. Such a claim may not be made by means of an action under s. 74.33 or an action for a declaratory judgment under s. 806.04.

AB768-ASA1, s. 312 Section 312. 76.03 (1) of the statutes is amended to read:

AB768-ASA1,235,18 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.

AB768-ASA1, s. 313 Section 313. 76.81 of the statutes is amended to read:

AB768-ASA1,236,2 76.81 Imposition. There is imposed a tax on the real property of, and the tangible personal property of, every telephone company, except excluding property that is exempt from the property tax under s. 70.11 (39), 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.

AB768-ASA1, s. 313b Section 313b. Chapter 77 (title) of the statutes, as affected by 1997 Wisconsin Act 27, is amended to read:

AB768-ASA1,236,16 Chapter 77 Taxation of forest croplands; Real estate transfer fees; Sales and use taxes; county and Special district sales and use taxes; manage forest land; temporary recycling surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees; tax on adult entertainment

AB768-ASA1, s. 313bm Section 313bm. 77.51 (4) (a) (intro.) of the statutes is amended to read:

AB768-ASA1,236,22 77.51 (4) (a) (intro.) "Gross Except as provided in par. (cm), "gross receipts" means the total amount of the sale, lease or rental price, as the case may be, from sales at retail of tangible personal property, or taxable services, valued in money, whether received in money or otherwise, without any deduction on account of the following:

AB768-ASA1, s. 313c Section 313c. 77.51 (4) (cm) of the statutes is created to read:

AB768-ASA1,237,3 77.51 (4) (cm) "Gross receipts" means the portion of the sales price attributable to taxable goods if exempt food, food products or beverages are packaged with other goods by a person other than a retailer before a sale to a final consumer and if less than 50% of the sales price of the goods packaged together is attributable to goods that are exempt under s. 77.54 (20).