AB1-ASA1-CA1,219,2414 (b) If a person owes a penalty under sub. (2), the treasurer of the county in
15which the person's land is located may defer payment of the penalty to the succeeding
16taxable year if the person demonstrates to the assessor of the taxation district in
17which the land is located that the person's land will be used as agricultural land in
18the succeeding taxable year. A person who receives a deferral under this paragraph
19is not subject to the penalty under sub. (2) related to the deferral, if the person's land
20is used as agricultural land in the succeeding taxable year. If the land of a person
21who receives a deferral under this paragraph is not used as agricultural land in the
22succeeding taxable year, the person shall pay the penalty with interest at the rate
23of 1% a month, or fraction of a month, from the date that the treasurer granted a
24deferral to the date that the penalty is paid.
AB1-ASA1-CA1,220,7
1(5) Payment. Except as provided in sub. (4), a person who owes a penalty under
2sub. (2) shall pay the penalty to the county in which the person's land related to the
3penalty is located no later than 30 days after the date that the penalty is assessed.
4A penalty that is not paid on the date it is due is considered delinquent and shall be
5paid with interest at the rate of 1% a month, or fraction of a month, from the date that
6the penalty is assessed to the date that the penalty is paid. The county shall collect
7an unpaid penalty as a special charge against the land related to the penalty.
AB1-ASA1-CA1,220,17 8(6) Distribution. A county that collects a penalty under this section shall
9distribute 50% of the amount of the penalty to the taxation district in which the land
10related to the penalty is located. If the land related to the penalty is located in 2 or
11more taxation districts, the county shall distribute 50% of the amount of the penalty
12to the taxation districts in proportion to the equalized value of the land related to the
13penalty that is located in each taxation district. A taxation district shall distribute
1450% of any amount it receives under this subsection to an adjoining taxation district,
15if the taxation district in which the land related to the penalty is located annexed the
16land related to the penalty from the adjoining taxation district in either of the 2 years
17preceding a distribution under this subsection.
AB1-ASA1-CA1,220,20 18(7) Notice. A person who owns land that has been assessed as agricultural land
19under s. 70.32 (2r) and who sells the land shall notify the buyer of the land of all of
20the following:
AB1-ASA1-CA1,220,2121 (a) That the land has been assessed as agricultural land under s. 70.32 (2r).
AB1-ASA1-CA1,220,2322 (b) Whether the person who owns the land and who is selling the land has been
23assessed a penalty under sub. (2) related to the land.
AB1-ASA1-CA1,220,2524 (c) Whether the person who owns the land and who is selling the land has been
25granted a deferral under sub. (4) related to the land.
AB1-ASA1-CA1,221,3
1(8) Taxation district assessor. The assessors of the taxation districts located
2in the county shall inform the county treasurer and the real property lister of all sales
3of agricultural land located in the county.
AB1-ASA1-CA1,221,5 4(9) Administration. The county in which the land as described in sub. (1) is
5located shall administer the penalty under this section.".
AB1-ASA1-CA1,221,6 6305. Page 139, line 16: after that line insert:
AB1-ASA1-CA1,221,8 7" Section 233b. 77.52 (2) (a) 5. of the statutes is renumbered 77.52 (2) (a) 5. a.
8and amended to read:
AB1-ASA1-CA1,221,169 77.52 (2) (a) 5. a. The sale of telecommunications services, except services
10subject to 4 USC 116 to 126, as amended by P.L. 106-252,
that either originate or
11terminate in this state; except services that are obtained by means of a toll-free
12number, that originate outside this state and that terminate in this state; and are
13charged to a service address in this state, regardless of the location where that charge
14is billed or paid,; and the sale of the rights to purchase telecommunications services,
15including purchasing reauthorization numbers, by paying in advance and by using
16an access number and authorization code, except sales that are subject to subd. 5. b.
AB1-ASA1-CA1, s. 233c 17Section 233c. 77.52 (2) (a) 5. b. of the statutes is created to read:
AB1-ASA1-CA1,222,218 77.52 (2) (a) 5. b. The sale of services subject to 4 USC 116 to 126, as amended
19by P.L. 106-252, if the customer's place of primary use of the services is in this state,
20as determined under 4 USC 116 to 126, as amended by P.L. 106-252. For purposes
21of this subd. 5. b., all of the provisions of 4 USC 116 to 126, as amended by P.L.
22106-252, are adopted, except that if 4 USC 116 to 126, as amended by P.L. 106-252,
23or the application of 4 USC 116 to 126, as amended by P.L. 106-252, is found

1unconstitutional the sale of telecommunications services is subject to the tax
2imposed under this section as provided in subd. 5. a.
AB1-ASA1-CA1, s. 233e 3Section 233e. 77.52 (3m) (intro.) of the statutes is amended to read:
AB1-ASA1-CA1,222,54 77.52 (3m) (intro.) In regard to the sale of the rights to purchase
5telecommunications services under sub. (2) (a) 5. a.:
AB1-ASA1-CA1, s. 233f 6Section 233f. 77.52 (3n) of the statutes is created to read:
AB1-ASA1-CA1,222,97 77.52 (3n) In regard to the sale of the rights to purchase telecommunications
8services under sub. (2) (a) 5. b., the situs of the sale is as determined under 4 USC
9116
to 126, as amended by P.L. 106-252.
AB1-ASA1-CA1, s. 233g 10Section 233g. 77.523 of the statutes is created to read:
AB1-ASA1-CA1,223,7 1177.523 Customer remedy. If a customer purchases a service that is subject
12to 4 USC 116 to 126, as amended by P.L. 106-252, and if the customer believes that
13the amount of the tax assessed for the service under this subchapter or the place of
14primary use or taxing jurisdiction assigned to the service is erroneous, the customer
15may request that the service provider correct the alleged error by sending a written
16notice to the service provider. The notice shall include a description of the alleged
17error, the street address for the customer's place of primary use of the service, the
18account name and number of the service for which the customer seeks a correction,
19and any other information that the service provider reasonably requires to process
20the request. Within 60 days from the date that a service provider receives a request
21under this section, the service provider shall review its records to determine the
22customer's taxing jurisdiction. If the review indicates that there is no error as
23alleged, the service provider shall explain the findings of the review in writing to the
24customer. If the review indicates that there is an error as alleged, the service
25provider shall correct the error and shall refund or credit the amount of any tax

1collected erroneously, along with the related interest, as a result of the error from the
2customer in the previous 48 months, consistent with s. 77.59 (4). A customer may
3take no other action, or commence any action, to correct an alleged error in the
4amount of the tax assessed under this subchapter on a service that is subject to 4 USC
5116
to 126, as amended by P.L. 106-252, or to correct an alleged error in the assigned
6place of primary use or taxing jurisdiction, unless the customer has exhausted his
7or her remedies under this section.
AB1-ASA1-CA1, s. 233h 8Section 233h. 77.525 of the statutes is amended to read:
AB1-ASA1-CA1,223,16 977.525 Reduction to prevent double taxation. Any person who is subject
10to the tax under s. 77.52 (2) (a) 5. a. on telecommunications services that terminate
11in this state and who has paid a similar tax on the same services to another state may
12reduce the amount of the tax remitted to this state by an amount equal to the similar
13tax properly paid to another state on those services or by the amount due this state
14on those services, whichever is less. That person shall refund proportionally to the
15persons to whom the tax under s. 77.52 (2) (a) 5. a. was passed on an amount equal
16to the amounts not remitted.
AB1-ASA1-CA1, s. 233j 17Section 233j. 77.54 (46m) of the statutes is created to read:
AB1-ASA1-CA1,223,2318 77.54 (46m) The gross receipts from the sale of and the storage, use, or other
19consumption of telecommunications services, if the telecommunications services are
20obtained by using the rights to purchase telecommunications services, including
21purchasing reauthorization numbers, by paying in advance and by using an access
22number and authorization code; and if the tax imposed under s. 77.52 or 77.53 was
23previously paid on the sale or purchase of such rights.
AB1-ASA1-CA1, s. 233k 24Section 233k. 77.72 (3) (b) of the statutes is amended to read:
AB1-ASA1-CA1,224,7
177.72 (3) (b) Exceptions. Communication A communication service has a situs
2where the customer is billed for the service if the customer calls collect or pays by
3credit card. Services subject to s. 77.52 (2) (a) 5. b. have a situs at the customer's place
4of primary use of the services, as determined under 4 USC 116 to 126, as amended
5by P.L. 106-252.
Towing services have a situs at the location to which the vehicle is
6delivered. Services performed on tangible personal property have a situs at the
7location where the property is delivered to the buyer.".
AB1-ASA1-CA1,224,8 8306. Page 139, line 17: delete lines 17 to 19.
AB1-ASA1-CA1,224,10 9307. Page 140, line 1: delete "; and $58,145,700 in 2003" and substitute "; and
10$58,145,700 in 2003".
AB1-ASA1-CA1,224,12 11308. Page 140, line 6: delete lines 6 and 7 and substitute "$999,709,900 in
122004 and in each year thereafter.".
AB1-ASA1-CA1,224,13 13309. Page 140, line 8: delete lines 8 to 12.
AB1-ASA1-CA1,224,14 14310. Page 140, line 17: on lines 17, 20 and 25, after "79.035," insert "79.036,".
AB1-ASA1-CA1,224,15 15311. Page 141, line 9: on lines 9 and 13, delete "2002" and substitute "2003".
AB1-ASA1-CA1,224,19 16312. Page141, line 24: delete lines 24 and 25 and substitute "20.855 (4) (rb)
17in 2002 is
$11,110,000 in 2002; and $11,221,100 in 2003 and in each year thereafter
18and the total amount to be distributed under this subsection from s. 20.835 (1) (b) in
192003 is $11,221,100
.".
AB1-ASA1-CA1,224,23 20313. Page 142, line 14: delete lines 14 to 21 and substitute "counties. In 2003
21and subsequent years, the total amounts to be distributed under ss. 79.03, 79.04, and
2279.06 from s. 20.835 (1) (d) are $776,783,700 to municipalities and $172,378,300 to
23counties.".
AB1-ASA1-CA1,225,1
1314. Page 142, line 23: delete "2003" and substitute "2004".
AB1-ASA1-CA1,225,3 2315. Page 143, line 1: delete the material beginning with that line and ending
3with page 144, line 12, and substitute:
AB1-ASA1-CA1,225,7 4"79.035 County and municipal aid. (1) Subject to reductions under s.
579.036 (3), in 2004 and subsequent years, each county and municipality shall receive
6a payment from the county and municipal aid account in an amount determined
7under sub. (2).
AB1-ASA1-CA1,225,11 8(2) (a) 1. For the distribution in 2004, each county and municipality will receive
9a payment that is equal to the amount of the payments the county or municipality
10received in 2003 under ss. 79.03, 79.04, 79.05, 79.058, and 79.06, less the amount of
11the reduction under subd. 2.
AB1-ASA1-CA1,225,1812 2. The department of revenue shall reduce the amount of the payments to be
13distributed to each county and municipality, as determined under subd. 1., by
14subtracting from such payments an amount based on the county's or municipality's
15population, as determined by the department, so that the total amount of the
16reduction to all such payments in 2004 is $40,000,000, except that the reduction
17applied to any county's or municipality's payment shall not exceed the amount of the
18payments specified under subd. 1. distributed to the county or municipality in 2003.
AB1-ASA1-CA1,225,2219 (b) For the distribution in 2005 and subsequent years, each county and
20municipality shall receive a payment under this section that is equal to the amount
21of the payment determined for the county or municipality under par. (a) in 2004 prior
22to the reductions under s. 79.036.
AB1-ASA1-CA1, s. 244f 23Section 244f. 79.036 of the statutes is created to read:
AB1-ASA1-CA1,226,6
179.036 Consolidation incentive payment. (1) (a) In 2004 and subsequent
2years, counties and municipalities that agree to consolidate county or municipal
3services may receive payments under sub. (2), if such counties and municipalities
4submit a copy of the consolidation agreement to the department of revenue no later
5than September 1 of the year preceding the effective date of the consolidation and the
6department approves the payment.
AB1-ASA1-CA1,226,97 (b) A consolidation agreement submitted under par. (a) shall include an
8estimate of the savings to each county or municipality that is subject to the
9agreement that will result from the consolidation of services.
AB1-ASA1-CA1,226,1310 (c) No later than September 15 of each year, the department of revenue shall
11review any agreement submitted under par. (a) and determine whether each county
12or municipality that is subject to the agreement will receive a payment under sub.
13(2).
AB1-ASA1-CA1,226,1614 (d) The department of revenue shall consider a consolidation ordinance under
15s. 66.0229 to be an agreement to consolidate municipal services for purposes of this
16subsection.
AB1-ASA1-CA1,226,23 17(2) (a) Subject to review and approval under sub. (1) (c) and the limitations
18provided under this subsection, each county and municipality that is eligible for a
19payment under this section shall receive one payment in the first year of the
20consolidation specified in the agreement submitted under sub. (1) (a) that is equal
21to 75% the estimated savings to each such county or municipality that result from
22the consolidation. No county or municipality may receive more than one payment
23under this section related to the same consolidation agreement.
AB1-ASA1-CA1,227,524 (b) The total amount of all payments under par. (a) distributed in each year may
25not exceed $45,000,000. If in any year the department of revenue calculates that the

1total amount of all payments under par. (a) exceeds $45,000,000, each county and
2municipality that is eligible to receive a payment under par. (a) shall receive a
3payment that is reduced in proportion to the county's or municipality's share of the
4total payments under par. (a) so that the total amount of all such payments is no more
5than $45,000,000.
AB1-ASA1-CA1,227,10 6(3) Beginning with distributions in 2004, the payments under s. 79.035 to be
7distributed to each county and municipality shall be reduced in proportion to the
8county's or municipality's share of all payments under s. 79.035 in each year so that
9the total amount of all payments under s. 79.035 is reduced by the total amount to
10be distributed under sub. (2) in that year.".
AB1-ASA1-CA1,227,11 11316. Page 144, line 15: delete "2002" and substitute " 2003".
AB1-ASA1-CA1,227,12 12317. Page 145, line 1: delete "2002" and substitute " 2003".
AB1-ASA1-CA1,227,14 13318. Page 146, line 8: on lines 8 and 16, delete "except for the distribution"
14and substitute "ending with the distributions".
AB1-ASA1-CA1,227,16 15319. Page 146, line 9: delete "sub. (1) subs. (1), (6), and (7)" and substitute
16"sub. (1)".
AB1-ASA1-CA1,227,18 17320. Page 146, line 10: on lines 10 and 18, delete "from the public utility
18account
".
AB1-ASA1-CA1,227,20 19321. Page 146, line 17: delete "sub. (2) subs. (2), (6), and (7)" and substitute
20"sub. (2)".
AB1-ASA1-CA1,227,21 21322. Page 147, line 1: delete "2003" and substitute "2004".
AB1-ASA1-CA1,227,23 22323. Page 147, line 3: delete the material beginning with that line and ending
23with page 153, line 2.
AB1-ASA1-CA1,228,1
1324. Page 153, line 4: on lines 4 and 10, delete "2002" and substitute "2003".
AB1-ASA1-CA1,228,2 2325. Page 153, line 7: delete "2003" and substitute "2004".
AB1-ASA1-CA1,228,3 3326. Page 153, line 18: delete lines 18 and 19 and substitute:
AB1-ASA1-CA1,228,5 4" Section 254bm. 79.058 (3) (e) of the statutes, as created by 2001 Wisconsin
5Act 16
, is amended to read:
AB1-ASA1-CA1,228,66 79.058 (3) (e) In 2003 and subsequent years, $21,181,100.".
AB1-ASA1-CA1,228,7 7327. Page 153, line 21: delete "2003" and substitute "2004".
AB1-ASA1-CA1,228,8 8328. Page 153, line 22: after that line insert:
AB1-ASA1-CA1,228,9 9" Section 256b. 79.06 (1) (b) of the statutes is amended to read:
AB1-ASA1-CA1,228,1910 79.06 (1) (b) If Ending with the distributions in 2003, if the payments to any
11municipality or county under s. 79.03, excluding payments under s. 79.03 (3c), in
121986 or any year thereafter are less than 95% of the combined payments to the
13municipality or county under this section and s. 79.03, excluding payments under s.
1479.03 (3c), for the previous year, the municipality or county has an aids deficiency.
15The amount of the aids deficiency is the amount by which 95% of the combined
16payments to the municipality or county under this section and s. 79.03, excluding
17payments under s. 79.03 (3c), in the previous year exceeds the payments to the
18municipality or county under s. 79.03, excluding payments under s. 79.03 (3c), in the
19current year.
AB1-ASA1-CA1, s. 256d 20Section 256d. 79.06 (1) (c) of the statutes is amended to read:
AB1-ASA1-CA1,228,2421 79.06 (1) (c) A Ending with the distributions in 2003, a municipality or county
22that has an aids deficiency shall receive a payment from the amounts withheld under
23sub. (2) equal to its proportion of all the aids deficiencies of municipalities or counties
24respectively for that year.
AB1-ASA1-CA1, s. 256e
1Section 256e. 79.06 (2) (b) of the statutes, as affected by 2001 Wisconsin Act
216
, is amended to read:
AB1-ASA1-CA1,229,103 79.06 (2) (b) If Ending with the distributions in 2003, if the payments to a
4municipality or county, except any county in which there are no cities or villages, or
5any county created in the year 1846 or 1847, with a population in the year 1990
6greater than 16,000 but less than 17,000, as determined by the 1990 federal
7decennial census, in any year exceed its combined payments under this section and
8s. 79.03, excluding payments under s. 79.03 (3c), in the previous year by more than
9the maximum allowable increase, the excess shall be withheld to fund minimum
10payments in that year under sub. (1) (c).".
AB1-ASA1-CA1,229,11 11329. Page 153, line 24: delete "2003" and substitute "2004".
AB1-ASA1-CA1,229,12 12330. Page 153, line 25: after that line insert:
AB1-ASA1-CA1,229,13 13" Section 257p. 84.30 (10m) of the statutes is amended to read:
AB1-ASA1-CA1,229,2114 84.30 (10m) Annual permit fee requirement. The department may
15promulgate a rule requiring persons specified in the rule to pay annual permit fees
16for signs. The rule shall specify that no permit fee may be charged for an
17off-premises advertising sign that is owned by a nonprofit organization.
If the
18department establishes an annual permit fee under this subsection, failure to pay
19the fee within 2 months after the date on which payment is due is evidence that the
20sign has been abandoned for the purposes of s. TRANS 201.10 (2) (f), Wis. Adm.
21Code.".
AB1-ASA1-CA1,229,22 22331. Page 153, line 25: after that line insert:
AB1-ASA1-CA1,229,23 23" Section 257m. 84.185 (3m) of the statutes is created to read:
AB1-ASA1-CA1,230,5
184.185 (3m) Review of applications. The department shall accept, review, and
2make determinations on applications for assistance under this section on a
3continuing, year-round basis. The department shall make a determination on each
4application for assistance under this section within a reasonable time after its
5receipt by the department.".
AB1-ASA1-CA1,230,6 6332. Page 153, line 25: after that line insert:
AB1-ASA1-CA1,230,8 7" Section 258m. 85.12 (3) of the statutes, as affected by 2001 Wisconsin Act 16,
8is amended to read:
AB1-ASA1-CA1,230,119 85.12 (3) The department may contract with any local governmental unit, as
10defined in s. 22.01 16.97 (7), to provide that local governmental unit with services
11under this section.".
AB1-ASA1-CA1,230,12 12333. Page 153, line 25: after that line insert:
AB1-ASA1-CA1,230,13 13" Section 258r. 84.02 (15) of the statutes is created to read:
AB1-ASA1-CA1,230,1514 84.02 (15) Traffic control signal emergency preemption devices. (a) In this
15subsection:
AB1-ASA1-CA1,230,1916 1. "Additional cost" means the difference in cost between installation of a traffic
17control signal that is equipped with an emergency preemption device and
18confirmation signal and installation of a traffic control signal that is not so equipped,
19and includes the difference in incidental costs such as electrical wiring.
AB1-ASA1-CA1,230,2120 2. "Authorized emergency vehicle" has the meaning given in s. 340.01 (3) (a),
21(c), (g), or (i).
AB1-ASA1-CA1,231,222 3. "Confirmation signal" means a white signal, located on or near a traffic
23control signal equipped with an emergency preemption device, that is designed to be
24visible to the operator of an approaching authorized emergency vehicle and that

1confirms to the operator that the emergency preemption device has received a
2transmission from the operator.
AB1-ASA1-CA1,231,73 4. "Emergency preemption device" means an electrical device, located on or
4within a traffic control signal, that is designed to receive an electronic, radio, or sonic
5transmission from an approaching authorized emergency vehicle that alters the
6normal sequence of the traffic control signal to provide or maintain a green signal for
7the authorized emergency vehicle to proceed through the intersection.
AB1-ASA1-CA1,231,88 5. "Political subdivision" means a county, city, village, or town.
AB1-ASA1-CA1,231,119 6. "Traffic control signal" means any electrical device by which traffic is
10alternately directed to stop and permitted to proceed by means of exhibiting different
11colored lights successively.
AB1-ASA1-CA1,231,1412 (b) Before the department installs a new traffic control signal on a state trunk
13highway within the corporate limits of any political subdivision, the department
14shall do all of the following:
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