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-ASA1,947,74
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-ASA1,947,139
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-ASA1,947,2015
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-ASA1,948,622
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-ASA1,949,208
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-ASA1,950,322
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-ASA1,950,125
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-ASA1,950,2114
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-ASA1,951,5
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-ASA1,951,197
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-ASA1,951,22
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-ASA1,952,2211
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-ASA1,953,324
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-ASA1,953,85
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-ASA1,953,1916
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-ASA1,954,823
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-ASA1,954,18
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-ASA1,955,215
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-ASA1,956,323
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-ASA1,956,155
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-ASA1,957,217
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-ASA1,957,44
77.996
(2) (i) Formal wear rental firms.
AB133-ASA1,957,76
77.996
(4) "Formal wear" includes tuxedos, suits and dresses, but does not
7include costumes, table linens or household fabrics.
AB133-ASA1,957,119
77.996
(5) "Formal wear rental firm" means a facility that rents formal wear
10to the general public and dry cleans only the formal wear that it rents to the general
11public.
AB133-ASA1,957,1913
77.9961
(1) No person may operate a dry cleaning facility in this state unless
14the person completes and submits to the department a form that the department
15prescribes and pays to the department a fee for each dry cleaning facility that the
16person operates. The fee
is shall be paid in instalments, as provided in sub. (2), and
17each instalment is equal to 1.8% of the
previous year's gross receipts
from the
18previous 3 months from dry cleaning
apparel and household fabrics, but not from
19formal wear the facility rents to the general public.
AB133-ASA1,958,321
77.9961
(2) Persons who owe a fee under this section shall pay it
in instalments 22on or before
April 25, July 25, October 25 and January
15 25. The department shall
23issue a license to each person who pays the
fee January 25 instalment and the
24previous 3 instalments and submits the form under this section. The license is valid
25through December 31 of for the year
during in which the
fee January 25 instalment
1is due. If a dry cleaning facility is sold, the seller may transfer the license to the
2buyer. Each holder of a license under this section shall display it prominently in the
3facility to which it applies.
AB133-ASA1,958,96
77.9961
(4) (b) Any person who operates a dry cleaning facility and who pays
7an instalment under sub. (2) after the instalment is due shall pay to the department
8a penalty of $5 for each day from the date that the instalment is due to the date that
9the instalment is paid.
AB133-ASA1,958,1411
77.9964
(4) The department shall reimburse the owner or operator of a formal
12wear rental firm an amount equal to the sum of any fees paid by the owner or operator
13under s. 77.9961 (1) prior to the effective date of this subsection .... [revisor inserts
14date].
AB133-ASA1,958,1916
84.01
(30) (g) If the department determines that such a provision advances the
17public interest, a provision exempting the private entity from the restrictions under
18ss. 84.25 (11) and 86.19 (1), and specifying any requirements that the department
19determines will practicably advance the purposes of ss. 84.25 (11) and 86.19 (1).
AB133-ASA1,958,2221
84.013
(3) (zb) USH 41 extending from 1.5 miles south of Frog Pond Road in
22Oconto County to 1.3 miles north of Schacht Road in Marinette County.
AB133-ASA1,959,324
84.013
(4) (a)
In Subject to s. 13.489 (1m), in preparation for future major
25highway projects, the department may perform preliminary engineering and design
1work and studies for possible major highway projects not listed under sub. (3), but
2no major highway may be constructed unless the project is listed under sub. (3) or
3approved under sub. (6).
AB133-ASA1,959,105
84.013
(4) (b) The department may not, within any 6-year period, construct a
6highway project consisting of separate contiguous projects which do not individually
7qualify as major highway projects but which in their entirety would constitute a
8major highway project without first submitting the project to the transportation
9projects commission for its recommendations and report and without specific
10authorization under sub. (3), except as provided in
par. (c) and sub. (6).
AB133-ASA1,959,1712
84.013
(4) (c) The department may construct highway projects involving STH
1359 between STH 164 on the eastern edge of the city of Waukesha and Calhoun Road
14in Waukesha County and STH 59 from Calhoun Road to the Waukesha County line
15in Waukesha County without first submitting the projects to the transportation
16projects commission for its recommendations and report and without specific
17authorization under sub. (3).
AB133-ASA1,959,24
1984.1044 John R. Plewa Memorial Lake Parkway. The department shall
20designate and mark I 794 and STH 794 in Milwaukee County commencing from the
21Daniel Webster Hoan Memorial Bridge and proceeding southerly to the intersection
22with East Layton Avenue as the "John R. Plewa Memorial Lake Parkway" in
23recognition and appreciation of the life of John R. Plewa and his public service as a
24member of the Wisconsin legislature for more than 20 years.
AB133-ASA1,960,7
184.106 Scenic byways program.
(1) Designation. The department shall
2develop, implement and administer a program to designate highways, as defined in
3s. 340.01 (22), or portions of highways in this state that have outstanding scenic,
4historic, cultural, natural, recreational or archeological qualities as scenic byways.
5The department may seek designation by the federal government of a highway
6designated as a scenic byway under this section as a national scenic byway or as an
7All-American Road.
AB133-ASA1,960,9
8(2) Rules. The department shall promulgate rules under this section
9consistent with
23 USC 162 and regulations established under that section.
AB133-ASA1,960,1311
84.11
(5n) Design-build contracts. (a) In this subsection, "design-build
12contract" means a contract for a project under which the engineering, design and
13construction services are provided by a single entity.
AB133-ASA1,960,1914
(b) Notwithstanding any other provision of this section and ss. 84.01 (13) and
1584.06 (2), the department may enter into a design-build contract for the design and
16construction of a bridge for which funding is provided under s. 84.11 (5), 1993 stats.,
17and for which no contract for construction is awarded before May 1, 1999. The
18department may enter into a contract under this paragraph only if all of the following
19conditions are met:
AB133-ASA1,960,2420
1. The design-build contract is awarded through a competitive selection
21process that utilizes, at a minimum, contractor qualifications, quality, completion
22time and cost as award criteria. In order to be eligible to participate in the selection
23process, the contractor must be prequalified by the department as a design
24consultant and as a contractor.
AB133-ASA1,961,4
12. The design-build contract is approved by the secretary of the federal
2department of transportation under an experimental program described under
3section 1307 (d) of P.L.
105-178 pursuant to the authority granted under section 1307
4(e) of P.L.
105-178.
AB133-ASA1,961,55
3. The design-build contract is approved by the governor.