Amendment ASA1-SB55

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SB55-ASA1, s. 1235 Section 1235. 77.94 (1) (c) of the statutes is repealed.

SB55-ASA1, s. 2250m Section 2250m. 77.994 (1) of the statutes is repealed and recreated to read: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

SB55-ASA1,859,11 84.013 (3) (ps) I 39/USH 51 extending approximately 8 miles from south of Fox Glove Road to north of Bridge Street, designated as the Wausau beltline, in Marathon County.

SB55-ASA1, s. 2302c Section 2302c. 84.013 (3m) (d) of the statutes is created to read:

SB55-ASA1,859,17 84.013 (3m) (d) In constructing the major highway project specified under sub. (3) (ac), the department shall construct USH 12, as designated on the effective date of this paragraph .... [revisor inserts date], between Fern Dell Road and Old Highway 33 in Sauk County to 5 lanes, and the department may not require a matching fund contribution from any city, village, town, or county for this construction.

SB55-ASA1, s. 2302e Section 2302e. 84.013 (3m) (e) of the statutes is created to read:

SB55-ASA1,859,21 84.013 (3m) (e) The major highway project specified under sub. (3) (tp) shall include an interchange, with grade separation at each interchange ramp, at the intersection of STH 57 and CTH "P" in Brown County.

SB55-ASA1, s. 2302g Section 2302g. 84.013 (3m) (f) of the statutes is created to read:

SB55-ASA1,859,25 84.013 (3m) (f) The major highway project specified under sub. (3) (ai) shall include an interchange, with grade separation at each interchange ramp, at the intersection of USH 141 and CTH "B" in Marinette County.

SB55-ASA1, s. 2302m Section 2302m. 84.013 (10) of the statutes is created to read:

SB55-ASA1,860,8 84.013 (10) By June 1, 2002, and annually thereafter, the department shall submit a report that shows the current schedule for the construction of major highway projects enumerated under sub. (3), including the projected expenditures in each fiscal year for each major highway project, to the transportation projects commission and 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.

SB55-ASA1, s. 2303b Section 2303b. 84.014 of the statutes is created to read:

SB55-ASA1,860,11 84.014 Southeast Wisconsin freeway reconstruction; Marquette interchange reconstruction project. (1) In this section:

SB55-ASA1,860,13 (a) "Interim repair" means any improvement not specified in a notice given under s. 84.01 (17) that is needed to remedy unanticipated roadway deficiencies.

SB55-ASA1,860,17 (b) "Marquette interchange" means all highways, including ramps and shoulders, encompassing I 43, I 94, and I 794 in Milwaukee County within the area bordered by 25th Street to the west, North Avenue to the north, the southern end of Burnham Canal to the south, and the Milwaukee River to the east.

SB55-ASA1,860,22 (c) "Reconstruction" means the rebuilding of highways and bridges, including improvements to enhance highway safety, design, or capacity. The term includes activities associated with such rebuilding, including design engineering, traffic mitigation, property acquisition, and utility facility relocation. The term does not include interim repairs.

SB55-ASA1,860,25 (2) Notwithstanding s. 84.013 and subject to s. 86.255, the Marquette interchange reconstruction project may be funded only from the appropriations under s. 20.395 (3) (cr), (cw), and (cy).

SB55-ASA1,861,11 (3) The department may not expend from the appropriations under s. 20.395 (3) (cr) and (cy) more than $160,643,900 in the 2001-03 fiscal biennium, or more than $45,918,500 in any fiscal year thereafter, for the Marquette interchange reconstruction project, unless the expenditure of more funds is approved or modified and approved by the joint committee on finance under sub. (5). From funds that would otherwise be expended from the appropriations under s. 20.395 (3) (cr) and (cy) for other southeast Wisconsin freeway reconstruction projects, the department may exceed the expenditure limit for the 2001-03 fiscal biennium or for a fiscal year thereafter to meet project deadlines if the department makes a reduction in subsequent allocations for the Marquette interchange reconstruction project that is equal to the amount by which the applicable expenditure limit was exceeded.