SB55-ASA1, s. 1226 10Section 1226. 76.28 (2) (a) of the statutes is amended to read:
SB55-ASA1,841,2011 76.28 (2) (a) There Except as provided in s. 76.29, there is imposed on every
12light, heat and power company an annual license fee to be assessed by the
13department on or before May 1, 1985, and every May 1 thereafter measured by the
14gross revenues of the preceding year; excluding for the tax period, as defined in s.
1576.29 (1) (f), gross revenues that are subject to the license fee under s. 76.29;
at the
16rates and by the methods set forth under pars. (b) to (d). The fee shall become
17delinquent if not paid when due and when delinquent shall be subject to interest at
18the rate of 1.5% per month until paid. Payment in full of the May 1 assessment
19constitutes a license to carry on business for the 12-month period commencing on the
20preceding January 1.
SB55-ASA1, s. 1227 21Section 1227. 76.29 of the statutes is created to read:
SB55-ASA1,841,23 2276.29 License fee for selling electricity at wholesale. (1) Definitions.
23In this section:
SB55-ASA1,841,2424 (a) "Apportionment factor" has the meaning given in s. 76.28 (1) (a).
SB55-ASA1,841,2525 (b) "Department" means the department of revenue.
SB55-ASA1,842,1
1(c) "Electric cooperative" has the meaning given in s. 76.48 (1g) (c).
SB55-ASA1,842,32 (d) "Gross revenues" means total revenues from the sale of electricity for resale
3by the purchaser of the electricity.
SB55-ASA1,842,54 (e) "Light, heat, and power companies" has the meaning given in s. 76.28 (1)
5(e).
SB55-ASA1,842,76 (f) "Tax period" means each calendar year or portion of a calender year from
7January 1, 2004, to December 31, 2009.
SB55-ASA1,842,18 8(2) Imposition. There is imposed on every light, heat, and power company and
9electric cooperative that owns an electric utility plant, an annual license fee to be
10assessed by the department on or before May 1, 2005, and every May 1 thereafter,
11ending with the assessment on May 1, 2010, measured by the gross revenues of the
12preceding tax period in an amount equal to the apportionment factor multiplied by
13gross revenues multiplied by 1.59%. The fee shall become delinquent if not paid
14when due and when delinquent shall be subject to interest at the rate of 1.5% per
15month until paid. Gross revenues earned by a light, heat, and power company after
16December 31, 2009, are subject to the license fee imposed under s. 76.28 (2). Gross
17revenues earned by an electric cooperative after December 31, 2009, are subject to
18the license fee imposed under s. 76.48 (1r).
SB55-ASA1,842,20 19(3) Administration. Section 76.28 (3) (c) and (4) to (11), as it applies to the fee
20imposed under s. 76.28 (2), applies to the fee imposed under this section.
SB55-ASA1, s. 2236m 21Section 2236m. 76.31 of the statutes is created to read:
SB55-ASA1,843,4 2276.31 Determination of ad valorem tax receipts for hub facility
23exemptions.
By July 1, 2004, and every July 1 thereafter, the department shall
24determine the total amount of the tax imposed under subch. I of ch. 76 that was paid
25by each air carrier company, as defined in s. 70.11 (42) (a) 1., whose property is

1exempt from taxation under s. 70.11 (42) (b) for the most recent taxable year that the
2air carrier company paid the tax imposed under subch. I of ch. 76. The total amount
3determined under this section shall be transferred under s. 20.855 (4) (fm) to the
4transportation fund.
SB55-ASA1, s. 1228 5Section 1228. 76.48 (1r) of the statutes is amended to read:
SB55-ASA1,843,186 76.48 (1r) Every Except as provided in s. 76.29, every electric cooperative shall
7pay, in lieu of other general property and income or franchise taxes, an annual license
8fee equal to its apportionment factor multiplied by its gross revenues ; excluding for
9the tax period, as defined in s. 76.29 (1) (f), gross revenues that are subject to the
10license fee under s. 76.29;
multiplied by 3.19%. Real estate and personal property
11not used primarily for the purpose of generating, transmitting or distributing
12electric energy are subject to general property taxes. If a general structure is used
13in part to generate, transmit or distribute electric energy and in part for
14nonoperating purposes, the license fee imposed by this section is in place of the
15percentage of all other general property taxes that fairly measures and represents
16the extent of the use in generating, transmitting or distributing electric energy, and
17the balance is subject to local assessment and taxation, except that the entire general
18structure is subject to special assessments for local improvements.
SB55-ASA1, s. 1229 19Section 1229. 76.81 of the statutes is amended to read:
SB55-ASA1,844,5 2076.81 Imposition. There is imposed a tax on the real property of, and the
21tangible personal property of, every telephone company, excluding property that is
22exempt from the property tax under s. 70.11 (39), motor vehicles that are exempt
23under s. 70.112 (5), property that is used less than 50% in the operation of a telephone
24company, as provided under s. 70.112 (4) (b),
and treatment plant and pollution
25abatement equipment that is exempt under s. 70.11 (21) (a). Except as provided in

1s. 76.815, the rate for the tax imposed on each description of real property and on each
2item of tangible personal property is the net rate for the prior year for the tax under
3ch. 70 in the taxing jurisdictions where the description or item is located. The real
4and tangible personal property of a telephone company shall be assessed as provided
5under s. 70.112 (4) (b).
SB55-ASA1, s. 1230 6Section 1230. 77.51 (20) of the statutes is amended to read:
SB55-ASA1,844,147 77.51 (20) "Tangible personal property" means all tangible personal property
8of every kind and description and includes electricity, natural gas, steam, and water,
9and also leased property affixed to realty if the lessor has the right to remove the
10property upon breach or termination of the lease agreement, unless the lessor of the
11property is also the lessor of the realty to which the property is affixed. "Tangible
12personal property" also includes coins and stamps of the United States sold or traded
13as collectors' items above their face value and computer programs except, including
14custom computer programs.
SB55-ASA1, s. 1231 15Section 1231. 77.52 (2) (a) 10. of the statutes is amended to read:
SB55-ASA1,846,716 77.52 (2) (a) 10. Except for installing or applying tangible personal property
17which, when installed or applied, will constitute an addition or capital improvement
18of real property, the repair, service, alteration, fitting, cleaning, painting, coating,
19towing, inspection and maintenance of all items of tangible personal property unless,
20at the time of such repair, service, alteration, fitting, cleaning, painting, coating,
21towing, inspection or maintenance, a sale in this state of the type of property
22repaired, serviced, altered, fitted, cleaned, painted, coated, towed, inspected or
23maintained would have been exempt to the customer from sales taxation under this
24subchapter, other than the exempt sale of a motor vehicle or truck body to a
25nonresident under s. 77.54 (5) (a) and other than nontaxable sales under s. 77.51

1(14r). For purposes of this paragraph, the following items shall be deemed to have
2retained their character as tangible personal property, regardless of the extent to
3which any such item is fastened to, connected with or built into real property:
4furnaces, boilers, stoves, ovens, including associated hoods and exhaust systems,
5heaters, air conditioners, humidifiers, dehumidifiers, refrigerators, coolers, freezers,
6water pumps, water heaters, water conditioners and softeners, clothes washers,
7clothes dryers, dishwashers, garbage disposal units, radios and radio antennas,
8incinerators, television receivers and antennas, record players, tape players,
9jukeboxes, vacuum cleaners, furniture and furnishings, carpeting and rugs,
10bathroom fixtures, sinks, awnings, blinds, gas and electric logs, heat lamps,
11electronic dust collectors, grills and rotisseries, bar equipment, intercoms,
12recreational, sporting, gymnasium and athletic goods and equipment including by
13way of illustration but not of limitation bowling alleys, golf practice equipment, pool
14tables, punching bags, ski tows and swimming pools; office, restaurant and tavern
15type
equipment in offices, business facilities, schools, and hospitals but not in
16residential facilities including personal residences, apartments, long-term care
17facilities, as defined under s. 16.009 (1) (em), state institutions, as defined under s.
18101.123 (1) (i), or similar facilities
, including by way of illustration but not of
19limitation lamps, chandeliers, and fans, venetian blinds, canvas awnings, office and
20business machines, ice and milk dispensers, beverage-making equipment, vending
21machines, soda fountains, steam warmers and tables, compressors, condensing units
22and evaporative condensers, pneumatic conveying systems; laundry, dry cleaning,
23and pressing machines, power tools, burglar alarm and fire alarm fixtures, electric
24clocks and electric signs. "Service" does not include services performed by
25veterinarians. The tax imposed under this subsection applies to the repair, service,

1alteration, fitting, cleaning, painting, coating, towing, inspection, or maintenance of
2items listed in this subdivision, regardless of whether the installation or application
3of tangible personal property related to the items is an addition to or a capital
4improvement of real property, except that the tax imposed under this subsection does
5not apply to the original installation or the complete replacement of an item listed
6in this subdivision, if such installation or replacement is a real property construction
7activity under s. 77.51 (2).
SB55-ASA1, s. 2245d 8Section 2245d. 77.52 (2) (a) 10. of the statutes, as affected by 2001 Wisconsin
9Act .... (this act), is amended to read:
SB55-ASA1,848,210 77.52 (2) (a) 10. Except for installing or applying tangible personal property
11which, when installed or applied, will constitute an addition or capital improvement
12of real property, the repair, service, alteration, fitting, cleaning, painting, coating,
13towing, inspection and maintenance of all items of tangible personal property unless,
14at the time of such repair, service, alteration, fitting, cleaning, painting, coating,
15towing, inspection or maintenance, a sale in this state of the type of property
16repaired, serviced, altered, fitted, cleaned, painted, coated, towed, inspected or
17maintained would have been exempt to the customer from sales taxation under this
18subchapter, other than the exempt sale of a motor vehicle or truck body to a
19nonresident under s. 77.54 (5) (a) and other than nontaxable sales under s. 77.51
20(14r). For purposes of this paragraph, the following items shall be deemed to have
21retained their character as tangible personal property, regardless of the extent to
22which any such item is fastened to, connected with or built into real property:
23furnaces, boilers, stoves, ovens, including associated hoods and exhaust systems,
24heaters, air conditioners, humidifiers, dehumidifiers, refrigerators, coolers, freezers,
25water pumps, water heaters, water conditioners and softeners, clothes washers,

1clothes dryers, dishwashers, garbage disposal units, radios and radio antennas,
2incinerators, television receivers and antennas, record players, tape players,
3jukeboxes, vacuum cleaners, furniture and furnishings, carpeting and rugs,
4bathroom fixtures, sinks, awnings, blinds, gas and electric logs, heat lamps,
5electronic dust collectors, grills and rotisseries, bar equipment, intercoms,
6recreational, sporting, gymnasium and athletic goods and equipment including by
7way of illustration but not of limitation bowling alleys, golf practice equipment, pool
8tables, punching bags, ski tows and swimming pools; equipment in offices, business
9facilities, schools and hospitals but not in residential facilities including personal
10residences, apartments, long-term care facilities, as defined under s. 16.009 (1) (em),
11state institutions, as defined under s. 101.123 (1) (i), Type 1 secured correctional
12facilities, as defined in s. 938.02 (19),
or similar facilities, including by way of
13illustration but not of limitation lamps, chandeliers, and fans, venetian blinds,
14canvas awnings, office and business machines, ice and milk dispensers,
15beverage-making equipment, vending machines, soda fountains, steam warmers
16and tables, compressors, condensing units and evaporative condensers, pneumatic
17conveying systems; laundry, dry cleaning, and pressing machines, power tools,
18burglar alarm and fire alarm fixtures, electric clocks and electric signs. "Service"
19does not include services performed by veterinarians. The tax imposed under this
20subsection applies to the repair, service, alteration, fitting, cleaning, painting,
21coating, towing, inspection, or maintenance of items listed in this subdivision,
22regardless of whether the installation or application of tangible personal property
23related to the items is an addition to or a capital improvement of real property, except
24that the tax imposed under this subsection does not apply to the original installation

1or the complete replacement of an item listed in this subdivision, if such installation
2or replacement is a real property construction activity under s. 77.51 (2).
SB55-ASA1, s. 1232 3Section 1232. 77.54 (9a) (a) of the statutes is amended to read:
SB55-ASA1,848,54 77.54 (9a) (a) This state or any agency thereof and, the University of Wisconsin
5Hospitals and Clinics Authority, and the Fox River Navigational System Authority.
SB55-ASA1, s. 2246m 6Section 2246m. 77.54 (45) of the statutes is amended to read:
SB55-ASA1,848,157 77.54 (45) The gross receipts from the sale of and the use or other consumption
8of a onetime license or similar right to purchase admission to professional football
9games at a football stadium, as defined in s. 229.821 (6), that is granted by a
10municipality; a local professional football stadium district; or a professional football
11team or related party, as defined in s. 229.821 (12); if the person who buys the license
12or right is entitled, at the time the license or right is transferred to the person, to
13purchase admission to at least 3 professional football games in this state during one
14football season. The exemption under this subsection does not apply to a license or
15right that is sold after December 31, 2003.
SB55-ASA1, s. 2247b 16Section 2247b. 77.76 (3) of the statutes is amended to read:
SB55-ASA1,849,917 77.76 (3) From the appropriation under s. 20.835 (4) (g) the department shall
18distribute 98.25% of the county taxes reported for each enacting county, minus the
19county portion of the retailers' discounts, to the county and shall indicate the taxes
20reported by each taxpayer, no later than the end of the 3rd month 75 days following
21the end last day of the calendar quarter in which such amounts were reported. In
22this subsection, the "county portion of the retailers' discount" is the amount
23determined by multiplying the total retailers' discount by a fraction the numerator
24of which is the gross county sales and use taxes payable and the denominator of
25which is the sum of the gross state and county sales and use taxes payable. The

1county taxes distributed shall be increased or decreased to reflect subsequent
2refunds, audit adjustments and all other adjustments of the county taxes previously
3distributed. Interest paid on refunds of county sales and use taxes shall be paid from
4the appropriation under s. 20.835 (4) (g) at the rate paid by this state under s. 77.60
5(1) (a). The county may retain the amount it receives or it may distribute all or a
6portion of the amount it receives to the towns, villages, cities and school districts in
7the county. Any county receiving a report under this subsection is subject to the
8duties of confidentiality to which the department of revenue is subject under s. 77.61
9(5).
SB55-ASA1, s. 2247d 10Section 2247d. 77.82 (1) (a) 2. of the statutes is amended to read:
SB55-ASA1,849,1211 77.82 (1) (a) 2. At least 80% 65% of the parcel must be producing or capable of
12producing a minimum of 20 cubic feet of merchantable timber per acre per year.
SB55-ASA1, s. 2247h 13Section 2247h. 77.82 (1) (b) 1. of the statutes is amended to read:
SB55-ASA1,849,1714 77.82 (1) (b) 1. A parcel of which more than 20% 35% consists of land that is
15unsuitable for producing merchantable timber, including water, marsh, muskeg,
16bog, rock outcrops, or sand dunes, farmland, roadway or railroad and utility
17rights-of-way
.
SB55-ASA1, s. 2247p 18Section 2247p. 77.82 (1) (b) 1g. of the statutes is created to read:
SB55-ASA1,849,2519 77.82 (1) (b) 1g. A parcel of which more than 20% consists of land that is
20farmland, roadway, or a railroad or utility right-of-way or that is not capable of
21producing merchantable timber because the production would affect the land's
22natural resources including land that contains sensitive soil, as determined by the
23department, endangered species as defined in s. 29.604 (2) (a), threatened species,
24as defined in s. 29.604 (2) (b), or an archeological site, or land that lacks sound
25forestry regeneration options, as determined by the department.
SB55-ASA1, s. 2247t
1Section 2247t. 77.82 (7) (a) 3. of the statutes is amended to read:
SB55-ASA1,850,32 77.82 (7) (a) 3. That a stand of merchantable timber will be developed on at
3least 80% 65% of the land within a reasonable period of time.
SB55-ASA1, s. 1233 4Section 1233. 77.92 (4) of the statutes is amended to read:
SB55-ASA1,850,195 77.92 (4) "Net business income", with respect to a partnership, means taxable
6income as calculated under section 703 of the Internal Revenue Code; plus the items
7of income and gain under section 702 of the Internal Revenue Code, including taxable
8state and municipal bond interest and excluding nontaxable interest income or
9dividend income from federal government obligations; minus the items of loss and
10deduction under section 702 of the Internal Revenue Code, except items that are not
11deductible under s. 71.21; plus guaranteed payments to partners under section 707
12(c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de),
13(2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), and (3g), and (3s); and plus or minus, as
14appropriate, transitional adjustments, depreciation differences, and basis
15differences under s. 71.05 (13), (15), (16), (17), and (19); but excluding income, gain,
16loss, and deductions from farming. "Net business income", with respect to a natural
17person, estate, or trust, means profit from a trade or business for federal income tax
18purposes and includes net income derived as an employee as defined in section 3121
19(d) (3) of the Internal Revenue Code.
SB55-ASA1, s. 1234 20Section 1234. 77.94 (1) (b) of the statutes is amended to read:
SB55-ASA1,850,2521 77.94 (1) (b) On an entity under s. 77.93 (2) or, (3), or (5), except an entity that
22has less than $4,000,000 of gross receipts, an amount equal to the amount calculated
23by multiplying net business income as allocated or apportioned to this state by means
24of the methods under s. 71.04, for the taxable year of the entity by 0.2 %, up to a
25maximum of $9,800, or $25, whichever is greater.
SB55-ASA1, s. 1235
1Section 1235. 77.94 (1) (c) of the statutes is repealed.
SB55-ASA1, s. 2250m 2Section 2250m. 77.994 (1) of the statutes is repealed and recreated to read:
SB55-ASA1,851,93 77.994 (1) Except as provided in sub. (2) and subject to sub. (3), a municipality
4or a county all of which is included in a premier resort area under s. 66.1113 may, by
5ordinance, impose a tax at a rate of 0.5% of the gross receipts from the sale, lease,
6or rental in the municipality or county of goods or services that are taxable under
7subch. III made by businesses that are classified in the North American Industry
8Classification System, 1997 edition, published by the U.S. office of management and
9budget, under the following industry numbers:
SB55-ASA1,851,1010 (a) 452990 — All other general merchandise stores.
SB55-ASA1,851,1111 (b) 445292 — Confectionery and nut stores.
SB55-ASA1,851,1212 (c) 445299 — All other specialty food stores.
SB55-ASA1,851,1313 (d) 311811 — Retail bakeries.
SB55-ASA1,851,1414 (e) 447100 — Gasoline stations.
SB55-ASA1,851,1515 (f) 722110 — Full-service restaurants.
SB55-ASA1,851,1616 (g) 722210 — Limited-service eating places.
SB55-ASA1,851,1717 (h) 722300 — Special food services.
SB55-ASA1,851,1818 (i) 722410 — Drinking places.
SB55-ASA1,851,1919 (j) 446110 — Pharmacies and drug stores.
SB55-ASA1,851,2020 (k) 445310 — Beer, wine, and liquor stores.
SB55-ASA1,851,2121 (L) 451110 — Sporting goods stores.
SB55-ASA1,851,2222 (m) 443130 — Camera and photographic supply stores.
SB55-ASA1,851,2323 (n) 453220 — Gift, novelty, and souvenir stores.
SB55-ASA1,851,2424 (o) 721110 — Hotels and motels.
SB55-ASA1,851,2525 (p) 721120 — Casino hotels.
SB55-ASA1,852,1
1(q) 721191 — Bed-and-breakfast inns.
SB55-ASA1,852,22 (r) 721199 — All other traveler accommodations.
SB55-ASA1,852,33 (s) 721214 — Recreational and vacation camps.
SB55-ASA1,852,44 (t) 721211 — Recreational vehicle parks and campgrounds.
SB55-ASA1,852,55 (u) 711212 — Racetracks.
SB55-ASA1,852,66 (v) 713910 — Golf courses and country clubs.
SB55-ASA1,852,77 (w) 713100 — Amusement parks and arcades.
SB55-ASA1,852,88 (x) 713200 — Gambling industries.
SB55-ASA1,852,99 (y) 713920 — Skiing facilities.
SB55-ASA1,852,1010 (z) 713990 — All other amusement and recreation industries.
SB55-ASA1, s. 2250n 11Section 2250n. 77.994 (3) of the statutes is created to read:
SB55-ASA1,852,1512 77.994 (3) If a premier resort area has imposed a tax under this subchapter that
13is based on the standard industrial classification manual, 1987 edition, published by
14the U.S. office of management and budget, the tax imposed by the premier resort
15area applies to the businesses specified under sub. (1).
SB55-ASA1, s. 1236 16Section 1236. 77.996 (2) (intro.) of the statutes is amended to read:
SB55-ASA1,852,1917 77.996 (2) (intro.) "Dry cleaning facility" means a facility that dry cleans
18apparel or household fabrics for the general public using a dry cleaning product,
19other than the following facilities:
SB55-ASA1, s. 1237 20Section 1237. 77.996 (3) of the statutes is amended to read:
SB55-ASA1,852,2521 77.996 (3) "Dry cleaning solvent product" means a chlorine-based or
22hydrocarbon-based formulation or product that is used as a primary cleaning agent
23in dry cleaning facilities
hazardous substance used to clean apparel or household
24fabrics, except a hazardous substance used to launder apparel or household
25products
.
SB55-ASA1, s. 1238
1Section 1238. 77.9962 of the statutes is amended to read:
SB55-ASA1,853,7 277.9962 Dry cleaning solvents products fee. There is imposed on each
3person who sells a dry cleaning solvent product to a dry cleaning facility a fee equal
4to $5 per gallon of perchloroethylene sold and 75 cents per gallon of a
5hydrocarbon-based solvent any dry cleaning product sold, other than
6perchloroethylene
. The fees for the previous 3 months are due on January 25, April
725, July 25, and October 25.
SB55-ASA1, s. 1239 8Section 1239. 77.9963 of the statutes is repealed.
SB55-ASA1, s. 1240 9Section 1240. 78.55 (1) of the statutes is amended to read:
SB55-ASA1,853,1110 78.55 (1) "Air carrier company" has the meaning given in s. 76.02 (1) 70.11 (42)
11(a) 1
.
SB55-ASA1, s. 1241 12Section 1241. 79.04 (1) (intro.) of the statutes is amended to read:
SB55-ASA1,853,2113 79.04 (1) (intro.) Annually the department of administration, upon
14certification by the department of revenue, shall distribute to a municipality having
15within its boundaries a production plant or a general structure, including production
16plants and general structures under construction, used by a light, heat, or power
17company assessed under s. 76.28 (2) or 76.29 (2), except property described in s.
1866.0813 unless the production plant is owned or operated by a local governmental
19unit located outside of the municipality, or by an electric cooperative assessed under
20ss. 76.07 and 76.48, respectively, or by a municipal electric company under s. 66.0825
21the amount determined as follows:
SB55-ASA1, s. 1242 22Section 1242. 79.04 (2) (a) of the statutes is amended to read:
SB55-ASA1,855,323 79.04 (2) (a) Annually, the department of administration, upon certification by
24the department of revenue, shall distribute from the shared revenue account to any
25county having within its boundaries a production plant or a general structure,

1including production plants and general structures under construction, used by a
2light, heat or power company assessed under s. 76.28 (2) or 76.29 (2), except property
3described in s. 66.0813 unless the production plant is owned or operated by a local
4governmental unit that is located outside of the municipality in which the production
5plant is located, or by an electric cooperative assessed under ss. 76.07 and 76.48,
6respectively, or by a municipal electric company under s. 66.0825 an amount
7determined by multiplying by 6 mills in the case of property in a town and by 3 mills
8in the case of property in a city or village the first $125,000,000 of the amount shown
9in the account, plus leased property, of each public utility except qualified wholesale
10electric companies, as defined in s. 76.28 (1) (gm), on December 31 of the preceding
11year for either "production plant, exclusive of land" and "general structures", or
12"work in progress" for production plants and general structures under construction,
13in the case of light, heat and power companies, electric cooperatives or municipal
14electric companies, for all property within the municipality in accordance with the
15system of accounts established by the public service commission or rural
16electrification administration, less depreciation thereon as determined by the
17department of revenue and less the value of treatment plant and pollution
18abatement equipment, as defined under s. 70.11 (21) (a), as determined by the
19department of revenue plus an amount from the shared revenue account determined
20by multiplying by 6 mills in the case of property in a town, and 3 mills in the case of
21property in a city or village, of the total original cost of production plant, general
22structures and work-in-progress less depreciation, land and approved waste
23treatment facilities of each qualified wholesale electric company, as defined in s.
2476.28 (1) (gm), as reported to the department of revenue of all property within the
25municipality. The total of amounts, as depreciated, from the accounts of all public

1utilities for the same production plant is also limited to not more than $125,000,000.
2The amount distributable to a county in any year shall not exceed $100 times the
3population of the county.
SB55-ASA1, s. 1243 4Section 1243. 79.10 (6m) of the statutes is renumbered 79.10 (6m) (a) and
5amended to read:
SB55-ASA1,855,196 79.10 (6m) (a) If Except as provided in pars. (b) and (c), if the department of
7administration or the department of revenue determines by October 1 of the year of
8any distribution under subs. (4) and (5) that there was an overpayment or
9underpayment made in that year's distribution by the department of administration
10to municipalities, as determined under subs. (4) and (5), because of an error by the
11department of administration, the department of revenue or any municipality, the
12overpayment or underpayment shall be corrected as provided in this subsection
13paragraph. Any overpayment shall be corrected by reducing the subsequent year's
14distribution, as determined under subs. (4) and (5), by an amount equal to the
15amount of the overpayment. Any underpayment shall be corrected by increasing the
16subsequent year's distribution, as determined under subs. (4) and (5), by an amount
17equal to the amount of the underpayment. Corrections shall be made in the
18distributions to all municipalities affected by the error. Corrections shall be without
19interest.
SB55-ASA1, s. 1244 20Section 1244. 79.10 (6m) (b) of the statutes is created to read:
Loading...
Loading...