Amendment ASA1-SB55

SB55-ASA1,848,2 77.52 (2) (a) 10. Except for installing or applying tangible personal property which, when installed or applied, will constitute an addition or capital improvement of real property, the repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection and maintenance of all items of tangible personal property unless, at the time of such repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection or maintenance, a sale in this state of the type of property repaired, serviced, altered, fitted, cleaned, painted, coated, towed, inspected or maintained would have been exempt to the customer from sales taxation under this subchapter, other than the exempt sale of a motor vehicle or truck body to a nonresident under s. 77.54 (5) (a) and other than nontaxable sales under s. 77.51 (14r). For purposes of this paragraph, the following items shall be deemed to have retained their character as tangible personal property, regardless of the extent to which any such item is fastened to, connected with or built into real property: furnaces, boilers, stoves, ovens, including associated hoods and exhaust systems, heaters, air conditioners, humidifiers, dehumidifiers, refrigerators, coolers, freezers, water pumps, water heaters, water conditioners and softeners, clothes washers, clothes dryers, dishwashers, garbage disposal units, radios and radio antennas, incinerators, television receivers and antennas, record players, tape players, jukeboxes, vacuum cleaners, furniture and furnishings, carpeting and rugs, bathroom fixtures, sinks, awnings, blinds, gas and electric logs, heat lamps, electronic dust collectors, grills and rotisseries, bar equipment, intercoms, recreational, sporting, gymnasium and athletic goods and equipment including by way of illustration but not of limitation bowling alleys, golf practice equipment, pool tables, punching bags, ski tows and swimming pools; equipment in offices, business facilities, schools and hospitals but not in residential facilities including personal residences, apartments, long-term care facilities, as defined under s. 16.009 (1) (em), state institutions, as defined under s. 101.123 (1) (i), Type 1 secured correctional facilities, as defined in s. 938.02 (19), or similar facilities, including by way of illustration but not of limitation lamps, chandeliers, and fans, venetian blinds, canvas awnings, office and business machines, ice and milk dispensers, beverage-making equipment, vending machines, soda fountains, steam warmers and tables, compressors, condensing units and evaporative condensers, pneumatic conveying systems; laundry, dry cleaning, and pressing machines, power tools, burglar alarm and fire alarm fixtures, electric clocks and electric signs. "Service" does not include services performed by veterinarians. The tax imposed under this subsection applies to the repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection, or maintenance of items listed in this subdivision, regardless of whether the installation or application of tangible personal property related to the items is an addition to or a capital improvement of real property, except that the tax imposed under this subsection does not apply to the original installation or the complete replacement of an item listed in this subdivision, if such installation or replacement is a real property construction activity under s. 77.51 (2).

SB55-ASA1, s. 1232 Section 1232. 77.54 (9a) (a) of the statutes is amended to read:

SB55-ASA1,848,5 77.54 (9a) (a) This state or any agency thereof and, the University of Wisconsin Hospitals and Clinics Authority, and the Fox River Navigational System Authority.

SB55-ASA1, s. 2246m Section 2246m. 77.54 (45) of the statutes is amended to read:

SB55-ASA1,848,15 77.54 (45) The gross receipts from the sale of and the use or other consumption of a onetime license or similar right to purchase admission to professional football games at a football stadium, as defined in s. 229.821 (6), that is granted by a municipality; a local professional football stadium district; or a professional football team or related party, as defined in s. 229.821 (12); if the person who buys the license or right is entitled, at the time the license or right is transferred to the person, to purchase admission to at least 3 professional football games in this state during one football season. The exemption under this subsection does not apply to a license or right that is sold after December 31, 2003.

SB55-ASA1, s. 2247b Section 2247b. 77.76 (3) of the statutes is amended to read:

SB55-ASA1,849,9 77.76 (3) From the appropriation under s. 20.835 (4) (g) the department shall distribute 98.25% of the county taxes reported for each enacting county, minus the county portion of the retailers' discounts, to the county and shall indicate the taxes reported by each taxpayer, no later than the end of the 3rd month 75 days following the end last day of the calendar quarter in which such amounts were reported. In this subsection, the "county portion of the retailers' discount" is the amount determined by multiplying the total retailers' discount by a fraction the numerator of which is the gross county sales and use taxes payable and the denominator of which is the sum of the gross state and county sales and use taxes payable. The county taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments and all other adjustments of the county taxes previously distributed. Interest paid on refunds of county sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (g) at the rate paid by this state under s. 77.60 (1) (a). The county may retain the amount it receives or it may distribute all or a portion of the amount it receives to the towns, villages, cities and school districts in the county. Any county receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).

SB55-ASA1, s. 2247d Section 2247d. 77.82 (1) (a) 2. of the statutes is amended to read:

SB55-ASA1,849,12 77.82 (1) (a) 2. At least 80% 65% of the parcel must be producing or capable of producing a minimum of 20 cubic feet of merchantable timber per acre per year.

SB55-ASA1, s. 2247h Section 2247h. 77.82 (1) (b) 1. of the statutes is amended to read:

SB55-ASA1,849,17 77.82 (1) (b) 1. A parcel of which more than 20% 35% consists of land that is unsuitable for producing merchantable timber, including water, marsh, muskeg, bog, rock outcrops, or sand dunes, farmland, roadway or railroad and utility rights-of-way.

SB55-ASA1, s. 2247p Section 2247p. 77.82 (1) (b) 1g. of the statutes is created to read:

SB55-ASA1,849,25 77.82 (1) (b) 1g. A parcel of which more than 20% consists of land that is farmland, roadway, or a railroad or utility right-of-way or that is not capable of producing merchantable timber because the production would affect the land's natural resources including land that contains sensitive soil, as determined by the department, endangered species as defined in s. 29.604 (2) (a), threatened species, as defined in s. 29.604 (2) (b), or an archeological site, or land that lacks sound forestry regeneration options, as determined by the department.

SB55-ASA1, s. 2247t Section 2247t. 77.82 (7) (a) 3. of the statutes is amended to read:

SB55-ASA1,850,3 77.82 (7) (a) 3. That a stand of merchantable timber will be developed on at least 80% 65% of the land within a reasonable period of time.

SB55-ASA1, s. 1233 Section 1233. 77.92 (4) of the statutes is amended to read:

SB55-ASA1,850,19 77.92 (4) "Net business income", with respect to a partnership, means taxable income as calculated under section 703 of the Internal Revenue Code; plus the items of income and gain under section 702 of the Internal Revenue Code, including taxable state and municipal bond interest and excluding nontaxable interest income or dividend income from federal government obligations; minus the items of loss and deduction under section 702 of the Internal Revenue Code, except items that are not deductible under s. 71.21; plus guaranteed payments to partners under section 707 (c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), and (3g), and (3s); and plus or minus, as appropriate, transitional adjustments, depreciation differences, and basis differences under s. 71.05 (13), (15), (16), (17), and (19); but excluding income, gain, loss, and deductions from farming. "Net business income", with respect to a natural person, estate, or trust, means profit from a trade or business for federal income tax purposes and includes net income derived as an employee as defined in section 3121 (d) (3) of the Internal Revenue Code.

SB55-ASA1, s. 1234 Section 1234. 77.94 (1) (b) of the statutes is amended to read:

SB55-ASA1,850,25 77.94 (1) (b) On an entity under s. 77.93 (2) or, (3), or (5), except an entity that has less than $4,000,000 of gross receipts, an amount equal to the amount calculated by multiplying net business income as allocated or apportioned to this state by means of the methods under s. 71.04, for the taxable year of the entity by 0.2 %, up to a maximum of $9,800, or $25, whichever is greater.

SB55-ASA1, s. 1235 Section 1235. 77.94 (1) (c) of the statutes is repealed.

SB55-ASA1, s. 2250m Section 2250m. 77.994 (1) of the statutes is repealed and recreated to read:

SB55-ASA1,851,9 77.994 (1) Except as provided in sub. (2) and subject to sub. (3), a municipality or a county all of which is included in a premier resort area under s. 66.1113 may, by ordinance, impose a tax at a rate of 0.5% of the gross receipts from the sale, lease, or rental in the municipality or county of goods or services that are taxable under subch. III made by businesses that are classified in the North American Industry Classification System, 1997 edition, published by the U.S. office of management and budget, under the following industry numbers:

SB55-ASA1,851,10 (a) 452990 — All other general merchandise stores.

SB55-ASA1,851,11 (b) 445292 — Confectionery and nut stores.

SB55-ASA1,851,12 (c) 445299 — All other specialty food stores.

SB55-ASA1,851,13 (d) 311811 — Retail bakeries.

SB55-ASA1,851,14 (e) 447100 — Gasoline stations.

SB55-ASA1,851,15 (f) 722110 — Full-service restaurants.

SB55-ASA1,851,16 (g) 722210 — Limited-service eating places.

SB55-ASA1,851,17 (h) 722300 — Special food services.

SB55-ASA1,851,18 (i) 722410 — Drinking places.

SB55-ASA1,851,19 (j) 446110 — Pharmacies and drug stores.

SB55-ASA1,851,20 (k) 445310 — Beer, wine, and liquor stores.

SB55-ASA1,851,21 (L) 451110 — Sporting goods stores.

SB55-ASA1,851,22 (m) 443130 — Camera and photographic supply stores.

SB55-ASA1,851,23 (n) 453220 — Gift, novelty, and souvenir stores.

SB55-ASA1,851,24 (o) 721110 — Hotels and motels.

SB55-ASA1,851,25 (p) 721120 — Casino hotels.

SB55-ASA1,852,1 (q) 721191 — Bed-and-breakfast inns.

SB55-ASA1,852,2 (r) 721199 — All other traveler accommodations.

SB55-ASA1,852,3 (s) 721214 — Recreational and vacation camps.

SB55-ASA1,852,4 (t) 721211 — Recreational vehicle parks and campgrounds.

SB55-ASA1,852,5 (u) 711212 — Racetracks.

SB55-ASA1,852,6 (v) 713910 — Golf courses and country clubs.

SB55-ASA1,852,7 (w) 713100 — Amusement parks and arcades.

SB55-ASA1,852,8 (x) 713200 — Gambling industries.

SB55-ASA1,852,9 (y) 713920 — Skiing facilities.

SB55-ASA1,852,10 (z) 713990 — All other amusement and recreation industries.

SB55-ASA1, s. 2250n Section 2250n. 77.994 (3) of the statutes is created to read:

SB55-ASA1,852,15 77.994 (3) If a premier resort area has imposed a tax under this subchapter that is based on the standard industrial classification manual, 1987 edition, published by the U.S. office of management and budget, the tax imposed by the premier resort area applies to the businesses specified under sub. (1).

SB55-ASA1, s. 1236 Section 1236. 77.996 (2) (intro.) of the statutes is amended to read:

SB55-ASA1,852,19 77.996 (2) (intro.) "Dry cleaning facility" means a facility that dry cleans apparel or household fabrics for the general public using a dry cleaning product, other than the following facilities:

SB55-ASA1, s. 1237 Section 1237. 77.996 (3) of the statutes is amended to read:

SB55-ASA1,852,25 77.996 (3) "Dry cleaning solvent product" means a chlorine-based or hydrocarbon-based formulation or product that is used as a primary cleaning agent in dry cleaning facilities hazardous substance used to clean apparel or household fabrics, except a hazardous substance used to launder apparel or household products.

SB55-ASA1, s. 1238 Section 1238. 77.9962 of the statutes is amended to read:

SB55-ASA1,853,7 77.9962 Dry cleaning solvents products fee. There is imposed on each person who sells a dry cleaning solvent product to a dry cleaning facility a fee equal to $5 per gallon of perchloroethylene sold and 75 cents per gallon of a hydrocarbon-based solvent any dry cleaning product sold, other than perchloroethylene. The fees for the previous 3 months are due on January 25, April 25, July 25, and October 25.

SB55-ASA1, s. 1239 Section 1239. 77.9963 of the statutes is repealed.

SB55-ASA1, s. 1240 Section 1240. 78.55 (1) of the statutes is amended to read:

SB55-ASA1,853,11 78.55 (1) "Air carrier company" has the meaning given in s. 76.02 (1) 70.11 (42) (a) 1.

SB55-ASA1, s. 1241 Section 1241. 79.04 (1) (intro.) of the statutes is amended to read:

SB55-ASA1,853,21 79.04 (1) (intro.) Annually the department of administration, upon certification by the department of revenue, shall distribute to a municipality having within its boundaries a production plant or a general structure, including production plants and general structures under construction, used by a light, heat, or power company assessed under s. 76.28 (2) or 76.29 (2), except property described in s. 66.0813 unless the production plant is owned or operated by a local governmental unit located outside of the municipality, or by an electric cooperative assessed under ss. 76.07 and 76.48, respectively, or by a municipal electric company under s. 66.0825 the amount determined as follows:

SB55-ASA1, s. 1242 Section 1242. 79.04 (2) (a) of the statutes is amended to read:

SB55-ASA1,855,3 79.04 (2) (a) Annually, the department of administration, upon certification by the department of revenue, shall distribute from the shared revenue account to any county having within its boundaries a production plant or a general structure, including production plants and general structures under construction, used by a light, heat or power company assessed under s. 76.28 (2) or 76.29 (2), except property described in s. 66.0813 unless the production plant is owned or operated by a local governmental unit that is located outside of the municipality in which the production plant is located, or by an electric cooperative assessed under ss. 76.07 and 76.48, respectively, or by a municipal electric company under s. 66.0825 an amount determined by multiplying by 6 mills in the case of property in a town and by 3 mills in the case of property in a city or village the first $125,000,000 of the amount shown in the account, plus leased property, of each public utility except qualified wholesale electric companies, as defined in s. 76.28 (1) (gm), on December 31 of the preceding year for either "production plant, exclusive of land" and "general structures", or "work in progress" for production plants and general structures under construction, in the case of light, heat and power companies, electric cooperatives or municipal electric companies, for all property within the municipality in accordance with the system of accounts established by the public service commission or rural electrification administration, less depreciation thereon as determined by the department of revenue and less the value of treatment plant and pollution abatement equipment, as defined under s. 70.11 (21) (a), as determined by the department of revenue plus an amount from the shared revenue account determined by multiplying by 6 mills in the case of property in a town, and 3 mills in the case of property in a city or village, of the total original cost of production plant, general structures and work-in-progress less depreciation, land and approved waste treatment facilities of each qualified wholesale electric company, as defined in s. 76.28 (1) (gm), as reported to the department of revenue of all property within the municipality. The total of amounts, as depreciated, from the accounts of all public utilities for the same production plant is also limited to not more than $125,000,000. The amount distributable to a county in any year shall not exceed $100 times the population of the county.

SB55-ASA1, s. 1243 Section 1243. 79.10 (6m) of the statutes is renumbered 79.10 (6m) (a) and amended to read:

SB55-ASA1,855,19 79.10 (6m) (a) If Except as provided in pars. (b) and (c), if the department of administration or the department of revenue determines by October 1 of the year of any distribution under subs. (4) and (5) that there was an overpayment or underpayment made in that year's distribution by the department of administration to municipalities, as determined under subs. (4) and (5), because of an error by the department of administration, the department of revenue or any municipality, the overpayment or underpayment shall be corrected as provided in this subsection paragraph. Any overpayment shall be corrected by reducing the subsequent year's distribution, as determined under subs. (4) and (5), by an amount equal to the amount of the overpayment. Any underpayment shall be corrected by increasing the subsequent year's distribution, as determined under subs. (4) and (5), by an amount equal to the amount of the underpayment. Corrections shall be made in the distributions to all municipalities affected by the error. Corrections shall be without interest.

SB55-ASA1, s. 1244 Section 1244. 79.10 (6m) (b) of the statutes is created to read:

SB55-ASA1,856,13 79.10 (6m) (b) If, after March 1 of the year of any distribution under sub. (5), a municipality discovers an error in the notice that the municipality furnished under sub. (1m) that resulted in an overpayment of that year's distribution to the municipality, as determined under sub. (5), the municipality shall correct the error and notify the department of revenue of the correction on a form that the department prescribes. If, after March 1 of the year of any distribution under sub. (5), the department of administration or the department of revenue discovers an error in the notice that the municipality furnished under sub. (1m) that resulted in an overpayment of that year's distribution to the municipality, as determined under sub. (5), the department of administration or the department of revenue shall notify the municipality and the municipality shall correct the error. The municipality may pay the amount of the overpayment to the department of revenue and, if the municipality chooses to make such a payment, shall submit the payment with the form prescribed under this paragraph. If the municipality does not pay the amount of the overpayment, the department of administration may collect the amount of the overpayment as a special charge to the municipality or may correct the overpayment as provided under par. (a). Payments under this paragraph shall be without interest and shall be deposited in the lottery fund.

SB55-ASA1, s. 1245 Section 1245. 79.10 (6m) (c) of the statutes is created to read:

SB55-ASA1,857,3 79.10 (6m) (c) If, after March 1 of the year of any distribution under sub. (5), a municipality discovers an error in the notice that the municipality furnished under sub. (1m) that resulted in an underpayment of that year's distribution to the municipality, as determined under sub. (5), the municipality shall correct the error and notify the department of revenue on a form that the department prescribes. If, after March 1 of the year of any distribution under sub. (5), the department of administration or the department of revenue discovers an error in the notice that the municipality furnished under sub. (1m) that resulted in an underpayment of that year's distribution to the municipality, as determined under sub. (5), the department of administration or the department of revenue shall notify the municipality and the municipality shall correct the error. The department of revenue may either pay the amount of the underpayment to the municipality, from the appropriation under s. 20.835 (3) (q), or correct the underpayment as provided under par. (a). Payments under this paragraph shall be without interest.

SB55-ASA1, s. 1246 Section 1246. 84.01 (31) of the statutes is created to read:

SB55-ASA1,857,15 84.01 (31) Accommodation of utility facilities within highway rights-of-way. Notwithstanding ss. 84.06 (4), 84.063, 84.065, and 84.093, the department may, upon finding that it is feasible and advantageous to the state, negotiate and enter into an agreement to accept any plant or equipment used for the conveyance, by wire, optics, radio signal, or other means, of voice, data, or other information at any frequency over any part of the electromagnetic spectrum, or to accept any services associated with the collection, storage, forwarding, switching, and delivery incidental to such communication, as payment for the accommodation of a utility facility, as defined in s. 84.063 (1) (b), within a highway right-of-way. Any agreement under this subsection is exempt from ss. 16.70 to 16.75, 16.755 to 16.82, and 16.85 to 16.89, but ss. 16.528, 16.752, and 16.754 apply to such agreement.

SB55-ASA1, s. 1247 Section 1247. 84.01 (32) of the statutes is created to read:

SB55-ASA1,857,21 84.01 (32) Confidentiality of bidder information. (a) The department may not disclose to any person any information requested by the department for the purpose of complying with 49 CFR 26, as that section existed on October 1, 1999, that relates to an individual's statement of net worth, a statement of experience, or a company's financial statement, including the gross receipts of a bidder.

SB55-ASA1,857,23 (b) This subsection does not prohibit the department from disclosing information to any of the following persons:

SB55-ASA1,857,24 1. The person to whom the information relates.

SB55-ASA1,858,2 2. Any person who has the written consent of the person to whom the information relates to receive such information.

SB55-ASA1,858,4 3. Any person to whom 49 CFR 26, as that section existed on October 1, 1999, requires or specifically authorizes the department to disclose such information.

SB55-ASA1, s. 2296m Section 2296m. 84.01 (33) of the statutes is created to read:

SB55-ASA1,858,13 84.01 (33) Transportation funding report. By January 15, 2003, and biennially thereafter, the department shall submit a report to the chief clerk of each house of the legislature for distribution to the appropriate standing committee dealing with transportation matters in each house of the legislature that shows transportation revenues and the funding for transportation programs for at least 15 years preceding the report, including changes to funding levels following the enactment of biennial budget bills and an explanation of major changes in the funding levels for appropriations included in the most recent biennial budget act.

SB55-ASA1, s. 1248 Section 1248. 84.013 (2) (a) of the statutes is amended to read:

SB55-ASA1,858,17 84.013 (2) (a) Subject to s. ss. 84.59 (1) and 86.255, major highway projects shall be funded from the appropriations under ss. 20.395 (3) (bq) to (bx) and (4) (jq) and 20.866 (2) (ur) to (uu).

SB55-ASA1, s. 1249 Section 1249. 84.013 (2) (b) of the statutes is amended to read:

SB55-ASA1,858,21 84.013 (2) (b) Subject Except as provided in ss. 84.014 and 84.03 (3) and subject to s. 86.255, reconditioning, reconstruction and resurfacing of highways shall be funded from the appropriations under s. 20.395 (3) (cq) to (cx).

SB55-ASA1, s. 1250 Section 1250. 84.013 (3) (a), (b), (c), (d), (e), (em), (f), (g), (h), (i), (j), (k), (L), (m), (n), (o), (p), (q), (r), (s), (t), (tj), (u), (v), (vc), (vg), (vL), (vp), (vt), (vx), (w), (wr), (x), (xf), (xo), (xs), (xw), (xy), (y), (yb), (yf), (yk), (yo), (ys), (yw), (yy) and (z) of the statutes are repealed.

SB55-ASA1, s. 1251 Section 1251. 84.013 (3) (pe) of the statutes is created to read:

SB55-ASA1,859,4 84.013 (3) (pe) STH 17 extending approximately 3.25 miles from the intersection of STH 17 and Birchwood Drive to USH 8 approximately 0.16 miles east of Germond Road, designated as the Rhinelander relocation, in Oneida County.

SB55-ASA1, s. 1252 Section 1252. 84.013 (3) (pm) of the statutes is created to read:

SB55-ASA1,859,7 84.013 (3) (pm) STH 26 extending approximately 48 miles between I 90 in Janesville and STH 60 north of Watertown in Rock, Jefferson, and Dodge counties.

SB55-ASA1, s. 1253 Section 1253. 84.013 (3) (ps) of the statutes is created to read: