AB133-ASA1-AA2,226,9 9" Section 1638i. 66.606 of the statutes is repealed.".
AB133-ASA1-AA2,226,10 10566. Page 806, line 12: delete "98.25%" and substitute "97.45%".
AB133-ASA1-AA2,226,11 11567. Page 806, line 20: after that line insert:
AB133-ASA1-AA2,226,12 12" Section 1643p. 66.904 (2) (a) of the statutes is amended to read:
AB133-ASA1-AA2,226,2213 66.904 (2) (a) Except for a contract awarded under par. (am) and except as
14provided in par. (b), all work done and all purchases of supplies and materials by the
15commission shall be by contract awarded to the lowest responsible bidder complying
16with the invitation to bid, if the work or purchase involves an expenditure of $7,500
17$30,000 or more. If the commission decides to proceed with construction of any sewer
18after plans and specifications for the sewer are completed and approved by the
19commission and by the department of natural resources under ch. 281, the
20commission shall advertise by a class 2 notice under ch. 985 for construction bids.
21All contracts and the awarding of contracts are subject to s. 66.29 , except for a
22contract awarded under par. (am)
.
AB133-ASA1-AA2, s. 1643q 23Section 1643q. 66.904 (2) (am) of the statutes is created to read:
AB133-ASA1-AA2,227,4
166.904 (2) (am) Any contract for public construction under sub. (1), the
2estimated cost of which exceeds $500,000, may be let using the design-build
3construction process, as defined in s. 59.52 (29) (c) 1. Section 59.52 (29) (d) and (e),
4as it applies to counties, applies to the district.
AB133-ASA1-AA2, s. 1643r 5Section 1643r. 66.904 (2) (e) of the statutes is amended to read:
AB133-ASA1-AA2,227,76 66.904 (2) (e) Paragraphs (a) to and (b) to (d) do not apply to contracts awarded
7under s. 66.905. Paragraph (am) applies to contracts awarded under s. 66.905.".
AB133-ASA1-AA2,227,8 8568. Page 806, line 20: after that line insert:
AB133-ASA1-AA2,227,9 9" Section 1638n. 66.77 (3) (a) 1. of the statutes is amended to read:
AB133-ASA1-AA2,227,2010 66.77 (3) (a) 1. If the governing body of a county wishes to exceed the operating
11levy rate limit otherwise applicable to the county under this section, it shall adopt
12a resolution to that effect. The resolution shall specify either the operating levy rate
13or the operating levy that the governing body wishes to impose for either a specified
14number of years or an indefinite period. The governing body shall call a special
15referendum for the purpose of submitting the resolution to the electors of the county
16for approval or rejection. In lieu of a special referendum, the governing body may
17specify that
provide for the referendum to be held at the next succeeding spring
18primary or election or September primary or general
election to be held authorized
19under s. 8.065 (2) or an election authorized under s. 8.065 (3) that occurs
not earlier
20than 30 days after the adoption of the resolution of the governing body.
AB133-ASA1-AA2, s. 1640m 21Section 1640m. 66.94 (4) of the statutes is amended to read:
AB133-ASA1-AA2,228,922 66.94 (4) Manner of adoption. This section may be adopted by any city, village
23or town within the metropolitan district in the following manner: The governing body
24of any municipality, by ordinance passed at least 30 days prior to submission of the

1question, may direct that the question of the adoption of this section be submitted
2to the electors therein at any general, special, judicial or local election authorized
3under s. 8.065
. The clerk of such municipality or the election commission of any city
4of the first class shall thereupon submit the question to popular vote. Public notice
5of the election shall be given in the same manner as in case of a regular municipal
6election except that such notice shall be published or posted at least 20 days prior to
7the election. If a majority of those voting on the question vote in the affirmative
8thereon, this section shall be adopted in such municipality. The proposition on the
9ballot to be used at such election shall be in substantially the following form:
AB133-ASA1-AA2,228,1210 Shall section 66.94 of the Wisconsin statutes which creates a metropolitan
11transit authority for ownership and operation of a public mass transportation system
12in the metropolitan district be adopted?
AB133-ASA1-AA2,228,1313 YES NO ".
AB133-ASA1-AA2,228,14 14569. Page 806, line 20: after that line insert:
AB133-ASA1-AA2,228,15 15" Section 1638p. 66.88 (5s) of the statutes is created to read:
AB133-ASA1-AA2,228,1616 66.88 (5s) "Labor organization" has the meaning given in s. 5.02 (8m).
AB133-ASA1-AA2, s. 1640m 17Section 1640m. 66.904 (6) of the statutes is created to read:
AB133-ASA1-AA2,228,2018 66.904 (6) Contracts with labor organizations. (a) The commission shall
19ensure that the specifications for bids and contracts for construction projects entered
20into under this section do not do any of the following:
AB133-ASA1-AA2,228,2321 1. Require any bidder, contractor or subcontractor to enter into or to adhere to
22an agreement with any labor organization concerning services to be performed in
23relation to the project or a related project.
AB133-ASA1-AA2,229,3
12. Discriminate against any bidder, contractor or subcontractor for refusing to
2enter into or continue to adhere to an agreement with any labor organization
3concerning services to be performed in relation to the project or a related project.
AB133-ASA1-AA2,229,64 3. Require any bidder, contractor or subcontractor to enter into, continue to
5adhere to or enforce any agreement that requires its employes, as a condition of
6employment, to do any of the following:
AB133-ASA1-AA2,229,77 a. Become members of or become affiliated with a labor organization.
AB133-ASA1-AA2,229,108 b. Make payments to a labor organization, without the authorization of the
9employes, exceeding the employes' proportionate share of the cost of collective
10bargaining, contract administration and grievance adjustment.
AB133-ASA1-AA2,229,1511 (b) Any taxpayer of this state or any other person who enters into contracts or
12subcontracts for building construction services may bring an action to require
13compliance with par. (a). If that person prevails in his or her action, the court shall
14award to that person reasonable actual attorney fees in addition to other costs
15allowed to prevailing parties under ch. 814.".
AB133-ASA1-AA2,229,17 16570. Page 806, line 21: delete the material beginning with that line and
17ending with page 808, line 24.
AB133-ASA1-AA2,229,18 18571. Page 808, line 24: after that line insert:
AB133-ASA1-AA2,229,19 19" Section 1646m. 66.949 (3) of the statutes is amended to read:
AB133-ASA1-AA2,230,1220 66.949 (3) Notice. Notwithstanding ss. 27.065 (5) (a), 30.32, 38.18, 43.17 (9)
21(a), 59.52 (29) (a) (am), 59.70 (11), 60.47 (2) to (4), 60.77 (6) (a), 61.55, 61.56, 61.57,
2262.15 (1), 62.155, 66.24 (5) (d), 66.299 (2), 66.431 (5) (a) 2., 66.47 (11), 66.505 (10),
2366.508 (10) and 66.904 (2), before entering into a performance contract under this
24section, a local governmental unit shall solicit bids or competitive sealed proposals

1from qualified providers. A local governmental unit may only enter into a
2performance contract if the contract is awarded by the governing body of the local
3governmental unit. The governing body shall give at least 10 days' notice of the
4meeting at which the body intends to award a performance contract. The notice shall
5include a statement of the intent of the governing body to award the performance
6contract, the names of all potential parties to the proposed performance contract, and
7a description of the energy conservation and facility improvement measures
8included in the performance contract. At the meeting, the governing body shall
9review and evaluate the bids or proposals submitted by all qualified providers and
10may thereafter award the performance contract to the qualified provider that best
11meets the needs of the local governmental unit, which need not be the lowest cost
12provider.".
AB133-ASA1-AA2,230,13 13572. Page 808, line 24: after that line insert:
AB133-ASA1-AA2,230,14 14" Section 1646e. 66.945 (15) of the statutes is amended to read:
AB133-ASA1-AA2,231,315 66.945 (15) Dissolution of regional planning commissions. Upon receipt of
16certified copies of resolutions recommending the dissolution of a regional planning
17commission adopted by the governing bodies of a majority of the local units in the
18region, including the county board of any county, part or all of which is within the
19region,
and upon a finding that all outstanding indebtedness of the commission has
20been paid and all unexpended funds returned to the local units which supplied them,
21or that adequate provision has been made therefor, the governor shall issue a
22certificate of dissolution of the commission which shall thereupon cease to exist.
23Every local unit located within the boundaries of a region, including the county board
24of any county, part or all of which is within the region, may adopt a resolution

1recommending the dissolution of the regional planning commission under this
2subsection, even if the local unit has withdrawn from the commission's jurisdiction
3under sub. (16).
".
AB133-ASA1-AA2,231,4 4573. Page 808, line 25: after that line insert:
AB133-ASA1-AA2,231,5 5" Section 1647m. 67.05 (4) and (5) of the statutes are amended to read:
AB133-ASA1-AA2,231,196 67.05 (4) Permissive referendum in counties. If a county board adopts an
7initial resolution for an issue of county bonds to provide for the original construction
8or for the improvement and maintenance of highways, to provide railroad aid, or to
9construct, acquire or maintain, or to aid in constructing, acquiring or maintaining
10a bridge over or across any stream or other body of water bordering upon or
11intersecting any part of the county, the county clerk is not required to submit the
12resolution for approval to the electors of the county at a special election referendum
13unless within 30 days after the adoption thereof there is filed with the clerk a petition
14conforming to the requirements of s. 8.40 and requesting such submission, signed by
15electors numbering at least 10% of the votes cast in the county for governor at the
16last general election. If a petition is filed, the question submitted shall be whether
17the resolution shall be or shall not be approved. No such resolution of a county board
18other than those specified in this subsection need be submitted to county electors,
19except as provided otherwise in sub. (7).
AB133-ASA1-AA2,232,8 20(5) Referendum in towns, villages and cities. (a) Whenever an initial
21resolution has been so adopted by the governing body of a town, the clerk of the
22municipality shall immediately record the resolution and call a special election
23referendum in accordance with s. 8.065 for the purpose of submitting the resolution
24to the electors of the municipality for approval. This paragraph does not apply to

1bonds issued to finance low-interest mortgage loans under s. 66.38, unless a number
2of electors equal to at least 15% of the votes cast for governor at the last general
3election in their town sign and file a petition conforming to the requirements of s. 8.40
4with the town clerk requesting submission of the resolution. Whenever a number of
5electors cannot be determined on the basis of reported statistics, the number shall
6be determined in accordance with s. 60.74 (6). If a petition is filed, the question
7submitted shall be whether the resolution shall or shall not be approved. This
8paragraph is limited in its scope by sub. (7).
AB133-ASA1-AA2,233,179 (b) No city or village may issue any bonds for any purposes other than for water
10systems, lighting works, gas works, bridges, street lighting, street improvements,
11street improvement funding, hospitals, airports, harbor improvements, river
12improvements, breakwaters and protection piers, sewerage, garbage disposal,
13rubbish or refuse disposal, any combination of sewage, garbage or refuse or rubbish
14disposal, parks and public grounds, swimming pools and band shells thereon,
15veterans housing projects, paying the municipality's portion of the cost of abolishing
16grade crossings, for the construction of police facilities and combined fire and police
17safety buildings, for the purchase of sites for engine houses, for fire engines and other
18equipment of the fire department, for construction of engine houses, and for pumps,
19water mains, reservoirs and all other reasonable facilities for fire protection
20apparatus or equipment for fire protection, for parking lots or other parking
21facilities, for school purposes, for libraries, for buildings for the housing of machinery
22and equipment, for acquiring and developing sites for industry and commerce as will
23expand the municipal tax base, for financing the cost of low-interest mortgage loans
24under s. 66.38, for providing financial assistance to blight elimination, slum
25clearance, community development, redevelopment and urban renewal programs

1and projects under ss. 66.405 to 66.425, 66.43, 66.431, 66.4325, 66.435 and 66.46 or
2for university of Wisconsin system college campuses, as defined in s. 36.05 (6m), until
3the proposition for their issue for the special purpose thereof has been submitted to
4the electors of the city or village and adopted by a majority vote. Except as provided
5under sub. (15), if the common council of any city or the village board of any village
6declares its purpose to raise money by issuing bonds for any purpose other than those
7above specified, it shall direct by resolution, which shall be recorded at length in the
8record of its proceedings, the clerk to call a special election referendum in accordance
9with s. 8.065
for the purpose of submitting the question of bonding to the city or
10village electors. If a number of electors of a city or village equal to at least 15% of the
11votes cast for governor at the last general election in their city or village sign and file
12a petition conforming to the requirements of s. 8.40 with the city or village clerk
13requesting submission of the resolution, the city or village may not issue bonds for
14financing the cost of low-interest mortgage loans under s. 66.38 without calling a
15special election to submit the question of bonding to
unless the issuance is approved
16by
the city or village electors for their approval at a referendum called in accordance
17with s. 8.065
.
AB133-ASA1-AA2, s. 1648a 18Section 1648a. 67.05 (6a) (a) 2. a. of the statutes is amended to read:
AB133-ASA1-AA2,234,219 67.05 (6a) (a) 2. a. Direct the school district clerk to call a special election
20referendum in accordance with s. 8.065 (2) or a referendum authorized under s. 8.065
21(3)
for the purpose of submitting the resolution to the electors for approval or
22rejection, or direct that the resolution be submitted at the next regularly scheduled
23primary or election permitted under s. 8.065 (2) or a referendum authorized under
24s. 8.065 (3)
to be held not earlier than 45 days after the adoption of the resolution.

1The resolution shall not be effective unless adopted by a majority of the school district
2electors voting at the referendum.".
AB133-ASA1-AA2,234,3 3574. Page 808, line 25: after that line insert:
AB133-ASA1-AA2,234,4 4" Section 1647c. 67.04 (5) (b) 4. of the statutes is created to read:
AB133-ASA1-AA2,234,75 67.04 (5) (b) 4. To pay unfunded prior service liability contributions under the
6Wisconsin retirement system if all of the proceeds of the note will be used to pay for
7such contributions.".
AB133-ASA1-AA2,234,8 8575. Page 809, line 9: after that line insert:
AB133-ASA1-AA2,234,9 9" Section 1648i. 67.05 (6m) (b) of the statutes is amended to read:
AB133-ASA1-AA2,234,1510 67.05 (6m) (b) If a referendum is to be held on an initial resolution, the district
11board shall direct the technical college district secretary to call a special election
12referendum in accordance with s. 8.065 for the purpose of submitting the initial
13resolution to the electors for a referendum on approval or rejection. In lieu of a
14special election, the district board may specify that the election be held at the next
15succeeding spring primary or election or September primary or general election
.".
AB133-ASA1-AA2,234,16 16576. Page 809, line 13: after that line insert:
AB133-ASA1-AA2,234,17 17" Section 1648s. 67.10 (5) (b) of the statutes is amended to read:
AB133-ASA1-AA2,234,2118 67.10 (5) (b) Any city having voted approved the issuance of bonds at a special
19referendum election held in accordance with s. 8.065 and having sold a portion
20thereof may negotiate, sell or otherwise dispose of the same in the manner provided
21by statute within 9 years of the date of the election voting the same.".
AB133-ASA1-AA2,234,22 22577. Page 809, line 23: after that line insert:
AB133-ASA1-AA2,234,23 23" Section 1649e. 67.12 (12) (e) 5. of the statutes is amended to read:
AB133-ASA1-AA2,236,10
167.12 (12) (e) 5. Within 10 days of the adoption by a technical college district
2board of a resolution under subd. 1. to issue a promissory note for a purpose under
3s. 38.16 (2), the secretary of the district board shall publish a notice of such adoption
4as a class 1 notice, under ch. 985. The notice need not set forth the full contents of
5the resolution, but shall state the amount proposed to be borrowed, the method of
6borrowing, the purpose thereof, that the resolution was adopted under this
7subsection and the place where and the hours during which the resolution is
8available for public inspection. If the amount proposed to be borrowed is for building
9remodeling or improvement and does not exceed $500,000 or is for movable
10equipment, the district board need not submit the resolution to the electors for
11approval unless, within 30 days after the publication or posting, a petition
12conforming to the requirements of s. 8.40 is filed with the secretary of the district
13board requesting a referendum at a special election to be called for that purpose.
14Such petition shall be signed by electors from each county lying wholly or partially
15within the district. The number of electors from each county shall equal at least 1.5%
16of the population of the county as determined under s. 16.96 (2) (c). If a county lies
17in more than one district, the technical college system board shall apportion the
18county's population as determined under s. 16.96 (2) (c) to the districts involved and
19the petition shall be signed by electors equal to the appropriate percentage of the
20apportioned population. In lieu of a special election, the district board may specify
21that the referendum shall be held at the next succeeding spring primary or election
22or September primary or general election.
Any resolution to borrow amounts of
23money in excess of $500,000 for building remodeling or improvement shall be
24submitted to the electors of the district for approval. Any referendum under this
25subdivision shall be called at the next election authorized under s. 8.065 (2) or an

1election authorized under s. 8.065 (3) occurring not sooner than 45 days after filing
2of a petition or adoption of a resolution requiring the referendum
. If a referendum
3is held or required under this subdivision, no promissory note may be issued until
4the issuance is approved by a majority of the district electors voting at such
5referendum. The referendum shall be noticed, called and conducted under s. 67.05
6(6a) insofar as applicable, except that the notice of special election referendum and
7ballot need not embody a copy of the resolution and the question which shall appear
8on the ballot shall be "Shall .... (name of district) be authorized to borrow the sum of
9$.... for (state purpose) by issuing its general obligation promissory note (or notes)
10under section 67.12 (12) of the Wisconsin Statutes?".".
AB133-ASA1-AA2,236,12 11578. Page 810, line 5: delete "Thirteen dollars and 40 cents" and substitute
12"Fourteen dollars".
AB133-ASA1-AA2,236,13 13579. Page 811, line 18: after that line insert:
AB133-ASA1-AA2,236,14 14" Section 1653d. 70.111 (3) of the statutes is amended to read:
AB133-ASA1-AA2,236,1915 70.111 (3) Boats. Watercraft employed regularly in interstate traffic.
16Watercraft
, watercraft laid up for repairs. All, all pleasure watercraft used for
17recreational purposes. Commercial, commercial fishing boats. Charter and
18equipment that is used by commercial fishing boats, charter
sailboats and charter
19boats, other than sailboats, that are used for tours
.".
AB133-ASA1-AA2,236,20 20580. Page 811, line 18: after that line insert:
AB133-ASA1-AA2,236,21 21" Section 1653f. 70.11 (40) of the statutes is created to read:
AB133-ASA1-AA2,236,2222 70.11 (40) Hub terminal facility. (a) In this subsection:
AB133-ASA1-AA2,237,3
11. "Air carrier company" means any person engaged in the business of
2transportation in aircraft of persons or property for hire on regularly scheduled
3flights.
AB133-ASA1-AA2,237,74 2. "Hub terminal facility" means a facility at which an air carrier company
5operated at least 45 common carrier departing flights each weekday in the prior year
6and transported passengers to at least 15 nonstop destinations or transported cargo
7to nonstop destinations, as defined by rule by the department of revenue.
AB133-ASA1-AA2,237,98 (b) Property owned by an air carrier company that operates a hub terminal
9facility in this state.".
AB133-ASA1-AA2,237,10 10581. Page 811, line 18: after that line insert:
AB133-ASA1-AA2,237,11 11" Section 1653d. 70.111 (24) of the statutes is created to read:
AB133-ASA1-AA2,237,1412 70.111 (24) Motion picture theater equipment. Projection equipment, sound
13systems and projection screens that are owned and used by a motion picture
14theater.".
AB133-ASA1-AA2,237,15 15582. Page 811, line 18: after that line insert:
AB133-ASA1-AA2,237,16 16" Section 1653f. 70.111 (25) of the statutes is created to read:
AB133-ASA1-AA2,237,2017 70.111 (25) Digital broadcasting equipment. Digital broadcasting equipment
18owned and used by a radio station or a television station, except that this subsection
19does not apply to digital broadcasting equipment that is owned and used by a cable
20television system, as defined in s. 66.082 (2) (d).".
AB133-ASA1-AA2,237,21 21583. Page 812, line 2: after that line insert:
AB133-ASA1-AA2,237,22 22" Section 1660m. 70.58 of the statutes is amended to read:
AB133-ASA1-AA2,238,8 2370.58 Forestation state tax. There is levied an annual tax of two-tenths of
24one mill for each dollar of the assessed valuation of the property of the state as

1determined by the department of revenue under s. 70.57, for the purpose of
2acquiring, preserving and developing the forests of the state and for the purpose of
3forest crop law and county forest law administration and aid payments, for grants
4to forestry cooperatives under s. 36.56,
and for the acquisition, purchase and
5development of forests described under s. 25.29 (7) (a) and (b), the proceeds of the tax
6to be paid into the conservation fund. The tax shall not be levied in any year in which
7general funds are appropriated for the purposes specified in this section, equal to or
8in excess of the amount which the tax would produce.".
AB133-ASA1-AA2,238,9 9584. Page 812, line 2: after that line insert:
AB133-ASA1-AA2,238,10 10" Section 1655p. 70.337 (5) of the statutes is amended to read:
AB133-ASA1-AA2,238,1611 70.337 (5) Each person that is required to file a report under sub. (1) shall pay
12a reasonable fee that is sufficient to defray the costs to the taxation district of
13distributing and reviewing the forms under sub. (1) and of preparing the form for the
14department of revenue under sub. (2). The amount of the fee shall be established by
15the governing body of the taxation district. This subsection does not apply to a church
16or religious association that is required to file a report under sub. (1).
".
AB133-ASA1-AA2,238,17 17585. Page 825, line 14: after that line insert:
AB133-ASA1-AA2,238,18 18" Section 1674v. 71.04 (1) (a) of the statutes is amended to read:
AB133-ASA1-AA2,240,1219 71.04 (1) (a) All income or loss of resident individuals and resident estates and
20trusts shall follow the residence of the individual, estate or trust. Income or loss of
21nonresident individuals and nonresident estates and trusts from business, not
22requiring apportionment under sub. (4), (10) or (11), shall follow the situs of the
23business from which derived, except that all income that is realized from the sale of
24or purchase and subsequent sale or redemption of lottery prizes if the winning tickets

1were originally bought in this state shall be allocated to this state
. All items of
2income, loss and deductions of nonresident individuals and nonresident estates and
3trusts derived from a tax-option corporation not requiring apportionment under
4sub. (9) shall follow the situs of the business of the corporation from which derived,
5except that all income that is realized from the sale of or purchase and subsequent
6sale or redemption of lottery prizes if the winning tickets were originally bought in
7this state shall be allocated to this state
. Income or loss of nonresident individuals
8and nonresident estates and trusts derived from rentals and royalties from real
9estate or tangible personal property, or from the operation of any farm, mine or
10quarry, or from the sale of real property or tangible personal property shall follow the
11situs of the property from which derived. Income from personal services of
12nonresident individuals, including income from professions, shall follow the situs of
13the services. A nonresident limited partner's distributive share of partnership
14income shall follow the situs of the business, except that all income that is realized
15from the sale of or purchase and subsequent sale or redemption of lottery prizes if
16the winning tickets were originally bought in this state shall be allocated to this
17state
. A nonresident limited liability company member's distributive share of
18limited liability company income shall follow the situs of the business , except that
19all income that is realized from the sale of or purchase and subsequent sale or
20redemption of lottery prizes if the winning tickets were originally bought in this state
21shall be allocated to this state
. Income of nonresident individuals, estates and trusts
22from the state lottery under ch. 565 is taxable by this state. Income of nonresident
23individuals, estates and trusts from any multijurisdictional lottery under ch. 565 is
24taxable by this state, but only if the winning lottery ticket or lottery share was
25purchased from a retailer, as defined in s. 565.01 (6), located in this state or from the

1department. Income of nonresident individuals, nonresident trusts and nonresident
2estates from pari-mutuel winnings or purses under ch. 562 is taxable by this state.
3Income of nonresident individuals, estates and trusts from winnings from a casino
4or bingo hall that is located in this state and that is operated by a Native American
5tribe or band shall follow the situs of the casino or bingo hall. All other income or loss
6of nonresident individuals and nonresident estates and trusts, including income or
7loss derived from land contracts, mortgages, stocks, bonds and securities or from the
8sale of similar intangible personal property, shall follow the residence of such
9persons, except as provided in par. (b) and sub. (9), except that all income that is
10realized from the sale of or purchase and subsequent sale or redemption of lottery
11prizes if the winning tickets were originally bought in this state shall be allocated
12to this state
.".
AB133-ASA1-AA2,240,13 13586. Page 826, line 13: delete lines 13 to 16 and substitute:
AB133-ASA1-AA2,240,17 14"71.04 (4) (a) For taxable years beginning before January 1, 2001, an
15apportionment fraction composed of a sales factor under sub. (7) representing 50%
16of the fraction, a property factor under sub. (5) representing 25% of the fraction and
17a payroll factor under sub. (6) representing 25% of the fraction.
AB133-ASA1-AA2, s. 1675bb 18Section 1675bb. 71.04 (4) (am) of the statutes is created to read:
AB133-ASA1-AA2,240,2219 71.04 (4) (am) For taxable years beginning after December 31, 2000, and before
20January 1, 2002, an apportionment fraction composed of a sales factor under sub. (7)
21representing 63% of the fraction, a property factor under sub. (5) representing 18.5%
22of the fraction and a payroll factor under sub. (6) representing 18.5% of the fraction.".
AB133-ASA1-AA2,240,24 23587. Page 829, line 19: after "of the service" insert ", except as provided in
24subd. 4".
AB133-ASA1-AA2,241,1
1588. Page 830, line 14: after that line insert:
AB133-ASA1-AA2,241,7 2"4. If the benefit of a service is received in this state, as provided under this
3subsection, and the service is performed in a state that does not attribute the receipts
4from a service to the state in which the purchaser of the service receives the service,
5the taxpayer may elect, by a method prescribed by the department, to attribute the
6receipts from the service to this state in proportion to the direct cost of performing
7such service.".
AB133-ASA1-AA2,241,8 8589. Page 832, line 13: after that line insert:
AB133-ASA1-AA2,241,9 9" Section 1682nb. 71.04 (8) (b) of the statutes is amended to read:
AB133-ASA1-AA2,241,2010 71.04 (8) (b) "Public utility", as used in this section, means any business entity
11which owns or operates any plant, equipment, property, franchise, or license for the
12transmission of communications or the production, transmission, sale, delivery, or
13furnishing of electricity, water or steam, the rates of charges for goods or services of
14which have been established or approved by a federal, state or local government or
15governmental agency. "Public utility" also means any business entity providing
16service to the public and engaged in the transportation of goods and persons for hire,
17as defined in s. 194.01 (4), regardless of whether or not the entity's rates or charges
18for services have been established or approved by a federal, state or local government
19or governmental agency. This paragraph does not apply to gas and electric
20companies for taxable years beginning after December 31, 1999.
".
AB133-ASA1-AA2,241,22 21590. Page 832, line 21: after "(9d)" insert "and the net business income of gas
22and electric companies shall be apportioned under sub. (4)
".
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