AB133-ASA1,942,94 71.47 (1dj) (am) 2. Modify "designated local agency", as defined in section 51
5(d) (15) of the internal revenue code, to include the job training partnership act
6organization
local workforce development board established under 29 USC 2832 for
7the area that includes the development zone in which the employe in respect to whom
8the credit under this subsection is claimed works, if the department of commerce
9approves the criteria used for certification, and the department of commerce.
AB133-ASA1, s. 1755 10Section 1755. 71.47 (1dj) (am) 3. of the statutes is amended to read:
AB133-ASA1,942,1311 71.47 (1dj) (am) 3. Modify the rule for certification under section 51 (d) (16) (A)
12of the internal revenue code to allow certification within the 90-day period beginning
13with the first day of employment of the employe by the claimant.
AB133-ASA1, s. 1755g 14Section 1755g. 71.47 (1dx) (b) (intro.) of the statutes is amended to read:
AB133-ASA1,942,1915 71.47 (1dx) (b) Credit. (intro.) Except or provided in s. 73.03 (35) and subject
16to s. 560.785, for any taxable year for which the person is certified under s. 560.765
17(3), any person may claim as a credit against taxes imposed on the person's income
18from the person's business activities in a development zone
under this subchapter
19the following amounts:
AB133-ASA1, s. 1756 20Section 1756. 71.47 (1dx) (b) 4. of the statutes is amended to read:
AB133-ASA1,943,221 71.47 (1dx) (b) 4. The amount determined by multiplying the amount
22determined under s. 560.785 (1) (b) (bm) by the number of full-time jobs retained,
23as provided in the rules under s. 560.785, excluding jobs for which a credit has been
24claimed under sub. (1dj), in a an enterprise development zone under s. 560.797 and

1filled by a member of a targeted group for which significant capital investment was
2made
and by then subtracting the subsidies paid under s. 49.147 (3) (a) for those jobs.
AB133-ASA1, s. 1756h 3Section 1756h. 71.47 (1dy) of the statutes is created to read:
AB133-ASA1,943,54 71.47 (1dy) Sustainable urban development zone credit. (a) Definitions. In
5this subsection:
AB133-ASA1,943,66 1. "Brownfield" has the meaning given in sub. (1dx) (a) 1.
AB133-ASA1,943,117 2. "Environmental remediation" means removal or containment of
8environmental pollution, as defined in s. 299.01 (4), and restoration of soil or
9groundwater that is affected by environmental pollution, as defined in s. 299.01 (4),
10in a brownfield and investigation unless the investigation determines that
11remediation is required but remediation is not undertaken.
AB133-ASA1,943,1512 (b) Credit. For any taxable year for which the person is certified under s. 292.77
13(5), a person may claim as a credit against taxes imposed under this subchapter 50%
14of the amount expended for environmental remediation under the program under s.
15292.77.
AB133-ASA1,943,1716 (c) Administration. Subsection (1dx) (c), (d) and (e), as it applies to the credit
17under sub. (1dx), applies to the credit under this subsection.
AB133-ASA1, s. 1757b 18Section 1757b. 71.47 (2m) (a) 1. b. of the statutes is amended to read:
AB133-ASA1,943,2219 71.47 (2m) (a) 1. b. For partnerships, except publicly traded partnerships
20treated as corporations under s. 71.22 (1) (1g), or limited liability companies, except
21limited liability companies treated as corporations under s. 71.22 (1) (1g), "claimant"
22means each individual partner or member.
AB133-ASA1, s. 1758 23Section 1758. 71.47 (4) (a) of the statutes is amended to read:
AB133-ASA1,944,1224 71.47 (4) (a) Credit. Any corporation may credit against taxes otherwise due
25under this chapter an amount equal to 5% of the amount obtained by subtracting

1from the corporation's qualified research expenses, as defined in section 41 of the
2internal revenue code, except that "qualified research expenses" includes only
3expenses incurred by the claimant, incurred for research conducted in this state for
4the taxable year, except that a taxpayer may elect the alternative computation under
5section 41 (c) (4) of the Internal Revenue Code and that election applies until the
6department permits its revocation and except that "qualified research expenses"
7does not include compensation used in computing the credit under subs. (1dj) and
8(1dx), the corporation's base amount, as defined in section 41 (c) of the internal
9revenue code, except that gross receipts used in calculating the base amount means
10gross receipts from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2. and,
11(d), (dc), (dg), (dn) and (dr). Section 41 (h) of the internal revenue code does not apply
12to the credit under this paragraph.
AB133-ASA1, s. 1759d 13Section 1759d. 71.47 (4) (i) of the statutes is amended to read:
AB133-ASA1,944,1914 71.47 (4) (i) Nonclaimants. The credits under this subsection may not be
15claimed by a partnership, except a publicly traded partnership treated as a
16corporation under s. 71.22 (1) (1g), limited liability company, except a limited liability
17company treated as a corporation under s. 71.22 (1) (1g), or tax-option corporation
18or by partners, including partners of a publicly traded partnership, members of a
19limited liability company or shareholders of a tax-option corporation.
AB133-ASA1, s. 1760q 20Section 1760q. 71.49 (1) (eon) of the statutes is created to read:
AB133-ASA1,944,2121 71.49 (1) (eon) Sustainable urban development zone credit under s. 71.47 (1dy).
AB133-ASA1, s. 1762 22Section 1762. 71.54 (1) (d) (intro.) of the statutes is amended to read:
AB133-ASA1,944,2523 71.54 (1) (d) 1991 and thereafter to 1999. (intro.) The amount of any claim filed
24in 1991 and thereafter to 1999 and based on property taxes accrued or rent
25constituting property taxes accrued during the previous year is limited as follows:
AB133-ASA1, s. 1763
1Section 1763. 71.54 (1) (e) of the statutes is created to read:
AB133-ASA1,945,42 71.54 (1) (e) 2000 and thereafter. The amount of any claim filed in 2000 and
3thereafter and based on property taxes accrued or rent constituting property taxes
4accrued during the previous year is limited as follows:
AB133-ASA1,945,75 1. If the household income was $8,000 or less in the year to which the claim
6relates, the claim is limited to 80% of the property taxes accrued or rent constituting
7property taxes accrued or both in that year on the claimant's homestead.
AB133-ASA1,945,118 2. If the household income was more than $8,000 in the year to which the claim
9relates, the claim is limited to 80% of the amount by which the property taxes accrued
10or rent constituting property taxes accrued or both in that year on the claimant's
11homestead exceeds 11.8% of the household income exceeding $8,000.
AB133-ASA1,945,1312 3. No credit may be allowed if the household income of a claimant exceeds
13$20,290.
AB133-ASA1, s. 1764 14Section 1764. 71.54 (2) (a) (intro.) of the statutes is amended to read:
AB133-ASA1,945,1915 71.54 (2) (a) (intro.) Property taxes accrued or rent constituting property taxes
16accrued shall be reduced by one-twelfth for each month or portion of a month for
17which the claimant received relief from any county under s. 59.53 (21) equal to or in
18excess of $400, participated in Wisconsin works under s. 49.147 (4) or (5) or 49.148
19(1m)
or received assistance under s. 49.19, except assistance received:
AB133-ASA1, s. 1764q 20Section 1764q. 71.58 (1) (c) of the statutes is amended to read:
AB133-ASA1,945,2221 71.58 (1) (c) For partnerships except publicly traded partnerships treated as
22corporations under s. 71.22 (1) (1g), "claimant" means each individual partner.
AB133-ASA1, s. 1764s 23Section 1764s. 71.58 (1) (cm) of the statutes is amended to read:
AB133-ASA1,946,3
171.58 (1) (cm) For limited liability companies, except limited liability
2companies treated as corporations under s. 71.22 (1) (1g), "claimant" means each
3individual member.
AB133-ASA1, s. 1784 4Section 1784. 71.64 (9) (b) of the statutes is renumbered 71.64 (9) (b) (intro.)
5and amended to read:
AB133-ASA1,946,96 71.64 (9) (b) (intro.) The department shall from time to time adjust the
7withholding tables to reflect any changes in income tax rates, any applicable surtax
8or any changes in dollar amounts in s. 71.06 (1), (1m), (1n), (1p) and (2) resulting from
9statutory changes, except that the as follows:
AB133-ASA1,946,14 101. The department may not adjust the withholding tables to reflect the changes
11in rates in s. 71.06 (1m) and (2) (c) and (d) and any changes in dollar amounts with
12respect to bracket indexing under s. 71.06 (2e), with respect to changes in rates under
13s. 71.06 (1m) and (2) (c) and (d),
and with respect to standard deduction indexing
14under s. 71.05 (22) (ds) for any taxable year that begins before January 1, 2000.
AB133-ASA1,947,2 15(c) The tables shall account for the working families tax credit under s. 71.07
16(5m), subject to s. 71.07 (5m) (e). The tables shall be extended to cover from zero to
1710 withholding exemptions, shall assume that the payment of wages in each pay
18period will, when multiplied by the number of pay periods in a year, reasonably
19reflect the annual wage of the employe from the employer and shall be based on the
20further assumption that the annual wage will be reduced for allowable deductions
21from gross income. The department may determine the length of the tables and a
22reasonable span for each bracket. In preparing the tables the department shall
23adjust all withholding amounts not an exact multiple of 10 cents to the next highest
24figure that is a multiple of 10 cents. The department shall also provide instructions

1with the tables for withholding with respect to quarterly, semiannual and annual pay
2periods.
AB133-ASA1, s. 1785 3Section 1785. 71.64 (9) (b) 2. of the statutes is created to read:
AB133-ASA1,947,74 71.64 (9) (b) 2. The department shall adjust the withholding tables to reflect
5the changes in rates in s. 71.06 (1n), (1p) and (2) (e), (f), (g) and (h) and any changes
6in dollar amounts with respect to bracket indexing, with respect to changes in rates
7under s. 71.06 (1p) and (2) (g) and (h) on July 1, 2000.
AB133-ASA1, s. 1786 8Section 1786. 71.67 (4) (a) of the statutes is amended to read:
AB133-ASA1,947,139 71.67 (4) (a) The administrator of the lottery division in the department under
10ch. 565 shall withhold from any lottery prize of $2,000 or more an amount determined
11by multiplying the amount of the prize by the highest rate applicable to individuals
12under s. 71.06 (1) or, (1m), (1n) or (1p). The administrator shall deposit the amounts
13withheld, on a monthly basis, as would an employer depositing under s. 71.65 (3) (a).
AB133-ASA1, s. 1787 14Section 1787. 71.67 (5) (a) of the statutes is amended to read:
AB133-ASA1,947,2015 71.67 (5) (a) Wager winnings. A person holding a license to sponsor and
16manage races under s. 562.05 (1) (b) or (c) shall withhold from the amount of any
17payment of pari-mutuel winnings under s. 562.065 (3) (a) or (3m) (a) an amount
18determined by multiplying the amount of the payment by the highest rate applicable
19to individuals under s. 71.06 (1) (a) to (c) or, (1m), (1n) or (1p) if the amount of the
20payment is more than $1,000.
AB133-ASA1, s. 1788 21Section 1788. 71.75 (8) of the statutes is amended to read:
AB133-ASA1,948,622 71.75 (8) A refund payable on the basis of a separate return shall be issued to
23the person who filed the return. A refund payable on the basis of a joint return shall
24be issued jointly to the persons who filed the return, except that, if a judgment of
25divorce under ch. 767 apportions any refund that may be due the formerly married

1persons to one of the former spouses, or between the spouses, and if they include with
2their income tax return a copy of that portion of the judgment of divorce that relates
3to the apportionment of their tax refund, the department shall issue the refund to
4the person to whom the refund is awarded under the terms of the judgment of divorce
5or the department shall issue one check to each of the former spouses according to
6the apportionment terms of the judgment
.
AB133-ASA1, s. 1797k 7Section 1797k. 73.03 (2a) of the statutes is amended to read:
AB133-ASA1,949,208 73.03 (2a) To prepare, have published and distribute to each property tax
9assessor and to others who so request assessment manuals. The manual shall
10discuss and illustrate accepted assessment methods, techniques and practices with
11a view to more nearly uniform and more consistent assessments of property at the
12local level. The manual shall be amended by the department from time to time to
13reflect advances in the science of assessment, court decisions concerning assessment
14practices, costs, and statistical and other information considered valuable to local
15assessors by the department. The manual shall incorporate standards for the
16assessment of all types of renewable energy resource systems used in this state as
17soon as such systems are used in sufficient numbers and sufficient data exists to
18allow the formulation of valid guidelines. The manual shall incorporate standards,
19which the department of revenue and the state historical society of Wisconsin shall
20develop, for the assessment of nonhistoric property in historic districts and for the
21assessment of historic property, including but not limited to property that is being
22preserved or restored; property that is subject to a protective easement, covenant or
23other restriction for historic preservation purposes; property that is listed in the
24national register of historic places in Wisconsin or in this state's register of historic
25places and property that is designated as a historic landmark and is subject to

1restrictions imposed by a municipality or by a landmarks commission. The manual
2shall incorporate general guidelines about ways to determine whether property is
3taxable in part under s. 70.1105 and examples of the ways that s. 70.1105 applies in
4specific situations. The manual shall state that assessors are required to comply
5with s. 70.32 (1g) and shall suggest procedures for doing so. The manual or a
6supplement to it shall specify per acre value guidelines for each municipality for
7various categories of agricultural land based on the income that could be generated
8from its estimated rental for agricultural use, as defined by rule, and capitalization
9rates established by rule. The manual or a supplement to it shall not specify per acre
10value guidelines for each municipality unless such guidelines are based on
11procedures that are established by rule.
The manual shall include guidelines for
12classifying land as agricultural land, as defined in s. 70.32 (2) (c) 1. and guidelines
13for distinguishing between land and improvements to land. The cost of the
14development, preparation, publication and distribution of the manual and of
15revisions and amendments to it shall be borne by the assessors and requesters at an
16individual volume cost or a subscription cost as determined by the department. All
17receipts shall be credited to the appropriation under s. 20.566 (2) (hi). The
18department may provide free assessment manuals to other state agencies or
19exchange them at no cost with agencies of other states or of the federal government
20for similar information or publications.
AB133-ASA1, s. 1797m 21Section 1797m. 73.03 (33m) of the statutes is amended to read:
AB133-ASA1,950,322 73.03 (33m) To collect, as taxes under ch. 71 are collected, from each person
23who owes to the department of revenue delinquent taxes, fees, interest or penalties,
24a fee for each delinquent account equal to $35 or 6.5% of the taxes, fees, interest and
25penalties owed as of the due date specified in the assessment, notice of amount due

1or notice of redetermination on that account, whichever is greater. The department
2of revenue shall deposit into the general fund as general purpose revenue-earned all
3fees collected under this subsection.
AB133-ASA1, s. 1797p 4Section 1797p. 73.03 (33p) of the statutes is created to read:
AB133-ASA1,950,125 73.03 (33p) To collect, as taxes under ch. 71 are collected, from each person who
6owes to the department of revenue delinquent taxes, fees, interest or penalties, a $20
7fee for each delinquent taxpayer who enters into an agreement with the department
8of revenue to pay in instalments the taxpayer's delinquent taxes, including fees,
9interest or penalties and to collect costs incurred to the department of revenue for
10court actions that are related to the collection of delinquent taxes. The department
11of revenue shall deposit into the general fund as general purpose revenue-earned all
12fees and costs collected under this subsection.
AB133-ASA1, s. 1798 13Section 1798. 73.03 (35) of the statutes is amended to read:
AB133-ASA1,950,2114 73.03 (35) To deny a portion of a credit claimed under s. 71.07 (2dd), (2de), (2di),
15(2dj), (2dL), (2dr), (2ds) or, (2dx) or (2dy), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds),
16(1dx), (2dy) or (4) (am) or 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (2dy) or
17(4) (am) if granting the full amount claimed would violate the a requirement under
18s. 560.797 (4) (e) 560.785 or would bring the total of the credits granted to that
19claimant under s. 560.797 (4) (e), or the total of the credits granted to that claimant
20under
all of those subsections, over the limit for that claimant under s. 560.768,
21560.795 (2) (b) or 560.797 (5) (b).
AB133-ASA1, s. 1801m 22Section 1801m. 73.0305 of the statutes is amended to read:
AB133-ASA1,951,5 2373.0305 Revenue limits and school aids calculations. The department of
24revenue shall annually determine and certify to the state superintendent of public
25instruction, no later than the 4th Monday in June, the allowable rate of increase for

1the limit imposed
under ss.121.15 (3m) (a) 1m. a. to c. and 121.85 (6) (ar) and subch.
2VII of ch. 121. For that limit, the The allowable rate of increase is the percentage
3change in the consumer price index for all urban consumers, U.S. city average,
4between the preceding March 31 and the 2nd preceding March 31, as computed by
5the federal department of labor.
AB133-ASA1, s. 1805 6Section 1805. 75.105 (3) of the statutes is amended to read:
AB133-ASA1,951,197 75.105 (3) Administration. Upon the cancellation of all or a portion of real
8property taxes under sub. (2), the county treasurer shall execute and provide to the
9owner of the property a statement identifying the property for which taxes have been
10canceled and shall enter on the tax certificate the date upon which the taxes were
11canceled and the amount of taxes canceled. The county treasurer shall charge back
12to the taxation district that included the tax-delinquent real property on its tax roll
13all of the amount of taxes canceled and shall include the amount of taxes canceled
14as a special charge in the next tax levy against the taxation district. The county
15treasurer shall notify the taxation district treasurer of the amount of taxes canceled
16by October 1. The taxation district shall determine the amount of canceled taxes to
17be charged back to, and collected from, each taxing jurisdiction for which taxes were
18collected by the taxation district. The amount determined may not include any
19interest.
AB133-ASA1, s. 1806 20Section 1806. 75.17 of the statutes is created to read:
AB133-ASA1,951,22 2175.17 Transfer of contaminated land to a municipality. (1) In this
22section:
AB133-ASA1,951,2323 (a) "Hazardous substance" has the meaning given in s. 292.01 (5).
AB133-ASA1,951,2424 (b) "Municipality" means a city, village or town.
AB133-ASA1,952,9
1(2) If a county does not take a tax deed for property that is subject to a tax
2certificate and that is contaminated by a hazardous substance, within 2 years after
3the expiration of the redemption period that is described under s. 75.14 (1) and
4specified in s. 74.57 (2) (a) and (b) (intro.), the county shall take a tax deed for such
5property upon receiving a written request to do so from the municipality in which the
6property is located. The county may then retain ownership of the property or, if the
7county does not wish to retain ownership of the property, the county shall transfer
8ownership of the property to the municipality, for no consideration, within 180 days
9after receiving the written request from the municipality.
AB133-ASA1, s. 1807 10Section 1807. 76.025 (1) of the statutes is amended to read:
AB133-ASA1,952,2211 76.025 (1) The property taxable under s. 76.13 shall include all franchises, and
12all real and personal property of the company used or employed in the operation of
13its business, except excluding property that is exempt from the property tax under
14s. 70.11 (39),
such motor vehicles as are exempt under s. 70.112 (5) and treatment
15plant and pollution abatement equipment exempt under s. 70.11 (21) (a). The
16taxable property shall include all title and interest of the company referred to in such
17property as owner, lessee or otherwise, and in case any portion of the property is
18jointly used by 2 or more companies, the unit assessment shall include and cover a
19proportionate share of that portion of the property jointly used so that the
20assessments of the property of all companies having any rights, title or interest of
21any kind or nature whatsoever in any such property jointly used shall, in the
22aggregate, include only one total full value of such property.
AB133-ASA1, s. 1808 23Section 1808. 76.03 (1) of the statutes is amended to read:
AB133-ASA1,953,324 76.03 (1) The property, both real and personal, including all rights, franchises
25and privileges used in and necessary to the prosecution of the business and including

1property that is exempt from the property tax under s. 70.11 (39)
of any company
2enumerated in s. 76.02 shall be deemed personal property for the purposes of
3taxation, and shall be valued and assessed together as a unit.
AB133-ASA1, s. 1810d 4Section 1810d. 76.91 (1m) of the statutes is created to read:
AB133-ASA1,953,85 76.91 (1m) If the amount calculated under sub. (1) is a negative amount and
6the taxpayer's annual gross revenue under s. 76.38, 1993 stats., is less than
7$10,000,000, the taxpayer may claim a credit against the fee imposed under this
8subchapter as follows:
AB133-ASA1,953,119 (a) For the transitional adjustment fee paid for 1999, the taxpayer may
10consider the negative amount calculated under sub. (1) to be a positive amount and
11may claim a credit in an amount equal to 60% of the positive amount.
AB133-ASA1,953,1412 (b) For the transitional adjustment fee paid for the year 2000, the taxpayer may
13consider the negative amount calculated under sub. (1) to be a positive amount and
14may claim a credit in an amount equal to 40% of the positive amount.
AB133-ASA1, s. 1812k 15Section 1812k. 77.265 (10) of the statutes is created to read:
AB133-ASA1,953,1916 77.265 (10) Any person may use a return filed as a result of a conveyance to
17a nonprofit conservation organization, as defined in s. 23.0955 (1), that uses public
18funds, as defined in s. 16.023 (1m) (a) 3., for a transaction, as defined in s. 16.023 (1m)
19(a) 4.
AB133-ASA1, s. 1812L 20Section 1812L. 77.265 (10) of the statutes, as affected by 1999 Wisconsin Act
21.... (this act), is repealed.
AB133-ASA1, s. 1815 22Section 1815. 77.60 (2) (intro.) of the statutes is amended to read:
AB133-ASA1,954,823 77.60 (2) (intro.) Delinquent sales and use tax returns shall be subject to a $10
24$20 late filing fee unless the return was not timely filed because of the death of the
25person required to file or unless the return was not timely filed because of a

1reasonable
due to good cause and not because of due to neglect. The fee shall not
2apply if the department has failed to issue a seller's permit or a use tax registration
3within 30 days of the receipt of an application for a seller's permit or use tax
4registration accompanied by the fee established under s. 73.03 (50), if the person does
5not hold a valid certificate under s. 73.03 (50), and the security required under s.
677.61 (2) has not been placed with the department. Delinquent sales and use taxes
7shall bear interest at the rate of 1.5% per month until paid. The taxes imposed by
8this subchapter shall become delinquent if not paid:
AB133-ASA1, s. 1815g 9Section 1815g. 77.63 of the statutes is created to read:
AB133-ASA1,954,18 1077.63 Agreements with direct marketers. (1) (a) The department of
11revenue may enter into agreements with out-of-state direct marketers to collect the
12sales tax and the use tax imposed under this subchapter at the rate imposed under
13this subchapter plus the rate imposed under subch. V. An out-of-state direct
14marketer that collects the sales tax and the use tax under this section may retain 5%
15of the first $1,000,000 of the taxes collected in a year and 6% of the taxes collected
16in excess of $1,000,000 in a year. This section does not apply to an out-of-state direct
17marketer who is required to collect the sales tax and the use tax imposed under this
18subchapter and under subch. V.
AB133-ASA1,954,2319 (b) Sections 77.58, 77.59 and 77.60, as they apply to the taxes imposed under
20this subchapter, apply to agreements under this section, except that the department
21of revenue may negotiate payment schedules and audit procedures with out-of-state
22direct marketers. The retailer's discount under s. 77.61 (4) (c) does not apply to
23agreements under this section.
AB133-ASA1,955,3
1(2) Annually, by July 31, the department of revenue shall certify to the
2department of health and family services an amount equal to one-eleventh of the
3taxes collected under sub. (1) for grants to counties under s. 46.513.
AB133-ASA1, s. 1816 4Section 1816. 77.76 (3) of the statutes is amended to read:
AB133-ASA1,955,215 77.76 (3) From the appropriation under s. 20.835 (4) (g) the department shall
6distribute 98.5% 98.25% of the county taxes reported for each enacting county, minus
7the county portion of the retailers' discounts, to the county and shall indicate the
8taxes reported by each taxpayer, no later than the end of the 3rd month following the
9end of the calendar quarter in which such amounts were reported. In this subsection,
10the "county portion of the retailers' discount" is the amount determined by
11multiplying the total retailers' discount by a fraction the numerator of which is the
12gross county sales and use taxes payable and the denominator of which is the sum
13of the gross state and county sales and use taxes payable. The county taxes
14distributed shall be increased or decreased to reflect subsequent refunds, audit
15adjustments and all other adjustments of the county taxes previously distributed.
16Interest paid on refunds of county sales and use taxes shall be paid from the
17appropriation under s. 20.835 (4) (g) at the rate paid by this state under s. 77.60 (1)
18(a). The county may retain the amount it receives or it may distribute all or a portion
19of the amount it receives to the towns, villages, cities and school districts in the
20county. Any county receiving a report under this subsection is subject to the duties
21of confidentiality to which the department of revenue is subject under s. 77.61 (5).
AB133-ASA1, s. 1817 22Section 1817. 77.76 (4) of the statutes is amended to read:
AB133-ASA1,956,323 77.76 (4) There shall be retained by the state 1.5% of the taxes collected under
24this subchapter
for taxes imposed by special districts under s. 77.705 and 1.75% of
25the taxes collected for taxes imposed by counties under s. 77.70
to cover costs

1incurred by the state in administering, enforcing and collecting the tax. All interest
2and penalties collected shall be deposited and retained by this state in the general
3fund.
AB133-ASA1, s. 1817d 4Section 1817d. 77.982 (3) of the statutes is amended to read:
AB133-ASA1,956,155 77.982 (3) From the appropriation under s. 20.835 (4) (gg), the department of
6revenue shall distribute 97% 98.25% of the taxes collected under this subchapter for
7each district to that district, no later than the end of the month following the end of
8the calendar quarter in which the amounts were collected. The taxes distributed
9shall be increased or decreased to reflect subsequent refunds, audit adjustments and
10all other adjustments. Interest paid on refunds of the tax under this subchapter shall
11be paid from the appropriation under s. 20.835 (4) (gg) at the rate under s. 77.60 (1)
12(a). Those taxes may be used only for the district's debt service on its bond
13obligations. Any district that receives a report along with a payment under this
14subsection is subject to the duties of confidentiality to which the department of
15revenue is subject under s. 77.61 (5).
AB133-ASA1, s. 1817g 16Section 1817g. 77.991 (3) of the statutes is amended to read:
AB133-ASA1,957,217 77.991 (3) From the appropriation under s. 20.835 (4) (gg), the department of
18revenue shall distribute 97% 98.25% of the taxes collected under this subchapter for
19each district to that district, no later than the end of the month following the end of
20the calendar quarter in which the amounts were collected. The taxes distributed
21shall be increased or decreased to reflect subsequent refunds, audit adjustments and
22all other adjustments. Interest paid on refunds of the tax under this subchapter shall
23be paid from the appropriation under s. 20.835 (4) (gg) at the rate under s. 77.60 (1)
24(a). Those taxes may be used only for the district's debt service on its bond
25obligations. Any district that receives a report along with a payment under this

1subsection is subject to the duties of confidentiality to which the department of
2revenue is subject under s. 77.61 (5).
AB133-ASA1, s. 1818 3Section 1818. 77.996 (2) (i) of the statutes is created to read:
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