SB45-SSA1-SA1,210,9 8782. Page 951, line 1: delete "ss. 121.15 (3m) (a) 1m. a. to c. and" and
9substitute "s.".
SB45-SSA1-SA1,210,10 10783. Page 951, line 5: after that line insert:
SB45-SSA1-SA1,210,11 11" Section 1801s. 74.48 (1) of the statutes is amended to read:
SB45-SSA1-SA1,210,2112 74.48 (1) If a person owns land that has been is valued as agricultural land
13under s. 70.32 (2r) (b) is sold by a person who and has owned it such land for less than
145 years and who has benefited from a value lower than that established by, and either
15sells the land or the use of the land changes so that the land is not valued as
16agricultural land under
s. 70.32 (2r) (a), there is imposed on that person a penalty
17equal to 5% of the difference between the sale price of the agricultural land and the
18value that would be established for it under s. 70.32 (2r) (c)
property taxes that the
19person would have paid related to the land if the land had been assessed at the land's
20fair market value and the property taxes that the person paid
during the last year
21of
2 years that the person's ownership person owned the land.".
SB45-SSA1-SA1,210,22 22784. Page 952, line 22: after that line insert:
SB45-SSA1-SA1,210,23 23" Section 1807b. 76.025 (2) of the statutes is amended to read:
SB45-SSA1-SA1,211,4
176.025 (2) If the property of any company defined in s. 76.28 (1), except a
2qualified wholesale electric company as defined in s. 76.28 (1) (gm) and a wholesale
3merchant plant as defined in s. 76.28 (1) (j)
, is located entirely within a single town,
4village or city, it shall be subject to local assessment and taxation.".
SB45-SSA1-SA1,211,5 5785. Page 953, line 3: after that line insert:
SB45-SSA1-SA1,211,6 6" Section 1808g. 76.28 (1) (d) of the statutes is amended to read:
SB45-SSA1-SA1,212,27 76.28 (1) (d) "Gross revenues" for a light, heat and power company other than
8a qualified wholesale electric company or a wholesale merchant plant means total
9operating revenues as reported to the public service commission except revenues for
10interdepartmental sales and for interdepartmental rents as reported to the public
11service commission and deductions from the sales and use tax under s. 77.61 (4),
12except that the company may subtract from revenues either the actual cost of power
13purchased for resale, as reported to the public service commission, by a light, heat
14and power company, except a municipal light, heat and power company, that
15purchases under federal or state approved wholesale rates more than 50% of its
16electric power from a person other than an affiliated interest, as defined in s. 196.52
17(1), if the revenue from that purchased electric power is included in the seller's gross
18revenues or the following percentages of the actual cost of power purchased for
19resale, as reported to the public service commission, by a light, heat and power
20company, except a municipal light, heat and power company that purchases more
21than 90% of its power and that has less than $50,000,000 of gross revenues: 10% for
22the fee assessed on May 1, 1988, 30% for the fee assessed on May 1, 1989, and 50%
23for the fee assessed on May 1, 1990, and thereafter. For a qualified wholesale electric

1company or a wholesale merchant plant, "gross revenues" means total business
2revenues from those businesses included under par. (e) 1. to 4.
SB45-SSA1-SA1, s. 1808h 3Section 1808h. 76.28 (1) (e) (intro.) of the statutes is amended to read:
SB45-SSA1-SA1,212,124 76.28 (1) (e) (intro.) "Light, heat and power companies" means any person,
5association, company or corporation, including corporations described in s. 66.069 (2)
6and including qualified wholesale electric companies and wholesale merchant plants
7and except only business enterprises carried on exclusively either for the private use
8of the person, association, company or corporation engaged in them, or for the private
9use of a person, association, company or corporation owning a majority of all
10outstanding capital stock or who control the operation of business enterprises and
11except electric cooperatives taxed under s. 76.48 that engage in any of the following
12businesses:
SB45-SSA1-SA1, s. 1808j 13Section 1808j. 76.28 (1) (j) of the statutes is created to read:
SB45-SSA1-SA1,212,1614 76.28 (1) (j) "Wholesale merchant plants" means wholesale merchant plants,
15as defined in s. 196.491 (1) (w), that receive a certificate of public convenience and
16necessity under s. 196.491 (3) after December 31, 1999.
SB45-SSA1-SA1, s. 1808m 17Section 1808m. 76.28 (2) (a) of the statutes is amended to read:
SB45-SSA1-SA1,212,2518 76.28 (2) (a) There is imposed on every light, heat and power company an
19annual license fee to be assessed by the department on or before May 1, 1985, and
20every May 1 thereafter measured by the gross revenues of the preceding year at the
21rates and by the methods set forth under pars. (b) to (d) (e). The fee shall become
22delinquent if not paid when due and when delinquent shall be subject to interest at
23the rate of 1.5% per month until paid. Payment in full of the May 1 assessment
24constitutes a license to carry on business for the 12-month period commencing on the
25preceding January 1.
SB45-SSA1-SA1, s. 1808p
1Section 1808p. 76.28 (2) (c) (intro.) of the statutes is amended to read:
SB45-SSA1-SA1,213,42 76.28 (2) (c) (intro.) For private light, heat and power companies, except
3wholesale merchant plants,
for 1986 and thereafter, an amount equal to the
4apportionment factor multiplied by the sum of:
SB45-SSA1-SA1, s. 1808q 5Section 1808q. 76.28 (2) (d) of the statutes is amended to read:
SB45-SSA1-SA1,213,96 76.28 (2) (d) For municipal light, heat and power companies, except wholesale
7merchant plants
, an amount equal to the gross revenues, except gross revenues from
8operations within the municipality that operates the company, multiplied by the
9rates under par. (b) or (c).
SB45-SSA1-SA1, s. 1808r 10Section 1808r. 76.28 (2) (e) of the statutes is created to read:
SB45-SSA1-SA1,213,1211 76.28 (2) (e) For wholesale merchant plants, an amount equal to the
12apportionment factor multiplied by the sum of gross revenues multiplied by 1.59%.".
SB45-SSA1-SA1,213,13 13786. Page 953, line 3: after that line insert:
SB45-SSA1-SA1,213,14 14" Section 1809b. 76.28 (1) (d) of the statutes is amended to read:
SB45-SSA1-SA1,214,1415 76.28 (1) (d) "Gross revenues" for a light, heat and power company other than
16a qualified wholesale electric company or a transmission company means total
17operating revenues as reported to the public service commission except revenues for
18interdepartmental sales and for interdepartmental rents as reported to the public
19service commission and deductions from the sales and use tax under s. 77.61 (4),
20except that the company may subtract from revenues either the actual cost of power
21purchased for resale, as reported to the public service commission, by a light, heat
22and power company, except a municipal light, heat and power company, that
23purchases under federal or state approved wholesale rates more than 50% of its
24electric power from a person other than an affiliated interest, as defined in s. 196.52

1(1), if the revenue from that purchased electric power is included in the seller's gross
2revenues or the following percentages of the actual cost of power purchased for
3resale, as reported to the public service commission, by a light, heat and power
4company, except a municipal light, heat and power company that purchases more
5than 90% of its power and that has less than $50,000,000 of gross revenues: 10% for
6the fee assessed on May 1, 1988, 30% for the fee assessed on May 1, 1989, and 50%
7for the fee assessed on May 1, 1990, and thereafter. For a qualified wholesale electric
8company, "gross revenues" means total business revenues from those businesses
9included under par. (e) 1. to 4. For a transmission company, "gross revenues" means
10total operating revenues as reported to the public service commission, except
11revenues for transmission service that is provided to a public utility that is subject
12to the license fee under sub. (2) (d), to a public utility, as defined in s. 196.01 (5), or
13to a cooperative association organized under ch. 185 for the purpose of providing
14electricity to its members only.
".
SB45-SSA1-SA1, s. 1809f 15Section 1809f. 76.28 (1) (e) (intro.) of the statutes is amended to read:
SB45-SSA1-SA1,214,2416 76.28 (1) (e) (intro.) "Light, heat and power companies" means any person,
17association, company or corporation, including corporations described in s. 66.069 (2)
18and including, qualified wholesale electric companies and transmission companies
19and except only business enterprises carried on exclusively either for the private use
20of the person, association, company or corporation engaged in them, or for the private
21use of a person, association, company or corporation owning a majority of all
22outstanding capital stock or who control the operation of business enterprises and
23except electric cooperatives taxed under s. 76.48 that engage in any of the following
24businesses:
SB45-SSA1-SA1, s. 1809k 25Section 1809k. 76.28 (1) (e) 5. of the statutes is created to read:
SB45-SSA1-SA1,215,1
176.28 (1) (e) 5. Transmitting electric current for light, heat or power.
SB45-SSA1-SA1, s. 1809no 2Section 1809no. 76.28 (1) (j) of the statutes is created to read:
SB45-SSA1-SA1,215,43 76.28 (1) (j) "Transmission company" has the meaning given in s. 196.485 (1)
4(ge).
SB45-SSA1-SA1, s. 1809s 5Section 1809s. 76.28 (2) (c) (intro.) of the statutes is amended to read:
SB45-SSA1-SA1,215,86 76.28 (2) (c) (intro.) For Except as provided under par. (e), for private light, heat
7and power companies for 1986 and thereafter, an amount equal to the apportionment
8factor multiplied by the sum of:
SB45-SSA1-SA1, s. 1809w 9Section 1809w. 76.28 (2) (d) of the statutes is amended to read:
SB45-SSA1-SA1,215,1310 76.28 (2) (d) For Except as provided under par. (e), for municipal light, heat and
11power companies, an amount equal to the gross revenues, except gross revenues from
12operations within the municipality that operates the company, multiplied by the
13rates under par. (b) or (c).
SB45-SSA1-SA1, s. 1809y 14Section 1809y. 76.28 (2) (e) of the statutes is created to read:
SB45-SSA1-SA1,215,1615 76.28 (2) (e) For transmission companies, an amount equal to the gross
16revenues multiplied by the rates under par. (c).".
SB45-SSA1-SA1,215,17 17787. Page 953, line 15: delete lines 15 to 21.
SB45-SSA1-SA1,215,18 18788. Page 953, line 21: after that line insert:
SB45-SSA1-SA1,215,19 19" Section 1812t. 77.54 (44) of the statutes is created to read:
SB45-SSA1-SA1,215,2220 77.54 (44) The gross receipts from the sale of and the storage, use or other
21consumption of materials, supplies and fuel used in the maintenance of railroad
22tracks and rights-of-way.".
SB45-SSA1-SA1,215,23 23789. Page 953, line 21: after that line insert:
SB45-SSA1-SA1,215,24 24" Section 1812np. 77.54 (20) (c) 6. of the statutes is amended to read:
SB45-SSA1-SA1,216,7
177.54 (20) (c) 6. For purposes of subd. 1., "premises" shall be construed broadly,
2and, by way of illustration but not limitation, shall include the lobby, aisles and
3auditorium of a theater or the seating, aisles and parking area of an arena, rink or
4stadium or the parking area of a drive-in or outdoor theater. The premises of a
5caterer with respect to catered meals or beverages shall be the place where served.
6Vending machine premises shall include the room or area in which located Sales from
7a vending machine shall be considered sales for off-premises consumption
.".
SB45-SSA1-SA1,216,8 8790. Page 953, line 21: after that line insert:
SB45-SSA1-SA1,216,9 9" Section 1812Lr. 77.53 (17m) of the statutes is amended to read:
SB45-SSA1-SA1,216,1410 77.53 (17m) This section does not apply to a boat purchased in a state
11contiguous to this state
by a person domiciled in that a state that is contiguous to this
12state
if the boat is berthed in this state's boundary waters adjacent to the state of the
13domicile of the purchaser and if the transaction was an exempt occasional sale under
14the laws of the state in which the purchase was made.".
SB45-SSA1-SA1,216,15 15791. Page 956, line 3: after that line insert:
SB45-SSA1-SA1,216,16 16" Section 1817b. 77.92 (4) of the statutes is amended to read:
SB45-SSA1-SA1,217,317 77.92 (4) "Net business income", with respect to a partnership, means taxable
18income as calculated under section 703 of the internal revenue code; plus the items
19of income and gain under section 702 of the internal revenue code; minus the items
20of loss and deduction under section 702 of the internal revenue code; plus payments
21treated as not made to partners under section 707 (a) of the internal revenue code;
22plus the credits claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds),
23(2dx) and, (3s) and (5d); but excluding income, gain, loss and deductions from
24farming. "Net business income", with respect to a natural person, estate or trust,

1means profit from a trade or business for federal income tax purposes and includes
2net income derived as an employe as defined in section 3121 (d) (3) of the internal
3revenue code.".
SB45-SSA1-SA1,217,4 4792. Page 958, line 14: after that line insert:
SB45-SSA1-SA1,217,5 5" Section 1818Lt. 79.005 (2) of the statutes is amended to read:
SB45-SSA1-SA1,217,106 79.005 (2) "Population" means the number of persons residing in each
7municipality and county of the state as last determined by the department of
8administration under s. 16.96, except that the residence of a county jail inmate is the
9last municipality in which the inmate resided prior to incarceration in the county
10jail
.".
SB45-SSA1-SA1,217,11 11793. Page 958, line 14: after that line insert:
SB45-SSA1-SA1,217,12 12" Section 1818Lq. 79.05 (2) (c) of the statutes is amended to read:
SB45-SSA1-SA1,217,1913 79.05 (2) (c) Its municipal budget, exclusive of principal and interest on
14long-term debt and exclusive of payments of the recycling fee under s. 289.645, for
15the year of the statement under s. 79.015 increased over its municipal budget as
16adjusted under sub. (6), exclusive of principal and interest on long-term debt and
17exclusive of payments of the recycling fee under s. 289.645
, for the year before that
18year by less than the sum of the inflation factor and the valuation factor, rounded to
19the nearest 0.10%.".
SB45-SSA1-SA1,217,20 20794. Page 958, line 14: after that line insert:
SB45-SSA1-SA1,217,21 21" Section 1818Lk. 79.01 (1) of the statutes is amended to read:
SB45-SSA1-SA1,218,222 79.01 (1) There is established an account in the general fund entitled the
23"Expenditure Restraint Program Account". There shall be appropriated to that
24account $25,000,000 in 1991, in 1992 and in 1993, $42,000,000 in 1994 and,

1$48,000,000 in each year beginning in 1995 and ending in 1999 and $60,000,000 in
2the year 2000 and in each year
thereafter.
SB45-SSA1-SA1, s. 1818Ln 3Section 1818Ln. 79.03 (3c) (f) of the statutes is amended to read:
SB45-SSA1-SA1,218,94 79.03 (3c) (f) Distribution amount. If the total amounts calculated under pars.
5(c) to (e) exceed the total amount to be distributed under this subsection, the amount
6paid to each eligible municipality shall be paid on a prorated basis. The total amount
7to be distributed under this subsection from s. 20.835 (1) (b) is $10,000,000 beginning
8in 1996 and ending in 1999 and $12,500,000 in the year 2000 and in each year
9thereafter.
SB45-SSA1-SA1, s. 1818Lp 10Section 1818Lp. 79.03 (4) of the statutes is amended to read:
SB45-SSA1-SA1,218,2211 79.03 (4) In 1991, the total amount to be distributed under ss. 79.03, 79.04 and
1279.06 from s. 20.835 (1) (d) is $869,000,000. In 1992, the total amount to be
13distributed under ss. 79.03, 79.04 and 79.06 from s. 20.835 (1) (d) is $885,961,300.
14In 1993, the total amount to be distributed under ss. 79.03, 79.04 and 79.06 from s.
1520.835 (1) (d) is $903,680,500. In 1994, the total amounts to be distributed under this
16section and ss. 79.04 and 79.06 from s. 20.835 (1) (d) are $746,547,500 to
17municipalities and $168,981,800 to counties. In
Beginning in 1995 and subsequent
18years
ending in 1999, the total amounts to be distributed under ss. 79.03, 79.04 and
1979.06 from s. 20.835 (1) (d) are $761,478,000 to municipalities and $168,981,800 to
20counties. In the year 2000 and subsequent years, the total amounts to be distributed
21under ss. 79.03, 79.04 and 79.06 from s. 20.835 (1) (d) are $791,937,100 to
22municipalities and $175,741,100 to counties.
SB45-SSA1-SA1, s. 1818Ls 23Section 1818Ls. 79.058 (3) (b) of the statutes is amended to read:
SB45-SSA1-SA1,218,2524 79.058 (3) (b) In Beginning in 1995 and subsequent years ending in 1999,
25$20,159,000.
SB45-SSA1-SA1, s. 1818Lt
1Section 1818Lt. 79.058 (3) (c) of the statutes is created to read:
SB45-SSA1-SA1,219,22 79.058 (3) (c) In the year 2000 and subsequent years, $20,965,400.".
SB45-SSA1-SA1,219,3 3795. Page 958, line 15: delete lines 15 to 19.
SB45-SSA1-SA1,219,4 4796. Page 958, line 19: after that line insert:
SB45-SSA1-SA1,219,5 5" Section 1818w. 84.013 (3) (ra) of the statutes is created to read:
SB45-SSA1-SA1,219,76 84.013 (3) (ra) STH 23 between STH 67 and USH 41 in Sheboygan and Fond
7du Lac counties.".
SB45-SSA1-SA1,219,8 8797. Page 959, line 4: delete lines 4 to 17.
SB45-SSA1-SA1,219,10 9798. Page 961, line 20: delete the material beginning with that line and
10ending with page 962, line 2.
SB45-SSA1-SA1,219,12 11799. Page 964, line 5: delete "$1,440,665,900" and substitute
12"$1,449,283,400".
SB45-SSA1-SA1,219,13 13800. Page 966, line 4: delete lines 4 to 18.
SB45-SSA1-SA1,219,15 14801. Page 969, line 5: delete that line and substitute "85.20 (4m) (a) 6. cm.
15From".
SB45-SSA1-SA1,219,17 16802. Page 969, line 6: after "$53,555,600" insert "for calendar year 2000, and
17shall pay $55,697,800 for calendar year 2001 and each calendar year thereafter,".
SB45-SSA1-SA1,219,19 18803. Page 969, line 14: delete that line and substitute "85.20 (4m) (a) 6. d.
19From".
SB45-SSA1-SA1,219,21 20804. Page 969, line 15: after "$14,297,600" insert "for calendar year 2000, and
21shall pay $14,869,500 for calendar year 2001 and each calendar year thereafter,".
SB45-SSA1-SA1,219,23 22805. Page 969, line 25: after "2000" insert ", and $20,596,400 in calendar year
232001
".
SB45-SSA1-SA1,220,1
1806. Page 969, line 25: delete "1999 and" and substitute "1999,".
SB45-SSA1-SA1,220,3 2807. Page 970, line 6: after "2000" insert ", and $5,563,100 in calendar year
32001
".
SB45-SSA1-SA1,220,4 4808. Page 970, line 6: delete "1999 and" and substitute "1999,".
SB45-SSA1-SA1,220,5 5809. Page 972, line 16: delete that line and substitute:
SB45-SSA1-SA1,220,6 6" Section 1853d. 85.50 (title) of the statutes is repealed.
SB45-SSA1-SA1, s. 1853g 7Section 1853g. 85.50 of the statutes is renumbered 341.406 (2) and amended
8to read:
SB45-SSA1-SA1,220,139 341.406 (2) The department shall collect the fees established under s. 166.20
10(7g)
sub. (1) to be paid by persons who may be required to file hazardous materials
11transportation registration statements with the federal department of
12transportation under 49 USC Appendix 1805 (c) 5108 or who may be required to
13register with the state under 49 USC 5119
.".
SB45-SSA1-SA1,220,14 14810. Page 974, line 14: delete lines 14 to 19.
SB45-SSA1-SA1,220,16 15811. Page 974, line 21: delete that line and substitute: "86.19 (1r) The
16department shall maintain".
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