Amendment SA2-SSA1-SB55

SB55-SSA1-SA2,256,23 66.1105 (7) (ae) Notwithstanding par. (am), 5 years after the last expenditure identified in the project plan is made if the district to which the plan relates is created on or after the effective date of this paragraph .... [revisor inserts date], and if the district is suitable for industrial sites under sub. (4) (gm) 4. a., except that if the joint review board recommends under sub. (4m) (d) to the department of revenue that the district be allowed to continue in existence for up to an additional 5 years after the date on which the district would otherwise be required to terminate under this paragraph, and if the department of revenue agrees to the recommendation, such a district terminates up to 10 years after the last expenditure identified in the project plan is made.

SB55-SSA1-SA2, s. 2029te Section 2029te. 66.1105 (8) (title) of the statutes is amended to read:

SB55-SSA1-SA2,256,25 66.1105 (8) (title) Notice of district termination, reporting requirements.

SB55-SSA1-SA2, s. 2029tf Section 2029tf. 66.1105 (8) (c) of the statutes is created to read:

SB55-SSA1-SA2,257,5 66.1105 (8) (c) Not later than 60 days after a city transmits to the department of revenue the notice required under par. (a) the city shall send to the department, on a form prepared by the department, all of the following information that relates to the terminated tax incremental district:

SB55-SSA1-SA2,257,6 1. A final accounting of all expenditures made by the city.

SB55-SSA1-SA2,257,7 2. The total amount of project costs incurred by the city.

SB55-SSA1-SA2,257,8 3. The total amount of positive tax increments received by a city.

SB55-SSA1-SA2, s. 2029tg Section 2029tg. 66.1105 (8) (d) of the statutes is created to read:

SB55-SSA1-SA2,257,13 66.1105 (8) (d) If a city does not send to the department of revenue the form specified in par. (c) within the time limit specified in par. (c), the department may not certify the tax incremental base of a tax incremental district under sub. (5) (a) and (b) until the form is sent to the department.

SB55-SSA1-SA2, s. 2029th Section 2029th. 66.1105 (15) of the statutes is created to read:

SB55-SSA1-SA2,258,2 66.1105 (15) Substantial compliance. Substantial compliance with subs. (3), (4) (a), (b), (c), (d), (e), and (f), and (4m) by a city or village that creates, or attempts to create, a tax incremental district is sufficient to give effect to any proceedings conducted under this section if, in the opinion of the department of revenue, any error, irregularity, or informality that exists in the city's or village's attempts to comply with subs. (3), (4) (a), (b), (c), (d), (e), and (f), and (4m) does not affect substantial justice. If the department of revenue determines that a city or village has substantially complied with subs. (3), (4) (a), (b), (c), (d), (e), and (f), and (4m), the department of revenue shall determine the tax incremental base of the district, allocate tax increments, and treat the district in all other respects as if the requirements under subs. (3), (4) (a), (b), (c), (d), (e), and (f), and (4m) had been strictly complied with based on the date that the resolution described under sub. (4) (gm) 2. is adopted.".

SB55-SSA1-SA2,258,3 893. Page 682, line 22: after that line insert:

SB55-SSA1-SA2,258,4 " Section 2029ss. 66.1105 (5) (bh) of the statutes is created to read:

SB55-SSA1-SA2,258,17 66.1105 (5) (bh) Notwithstanding the time limits in subs. (4) (e) and (4m) (b) 2., if the village clerk of a village that created, or attempted to create, a tax incremental district before June 2000 and amended or tried to amend the district's boundaries in September 2000 files with the department of revenue, not later than November 30, 2000, the forms and application that were originally due on or before December 31, 2000, the tax incremental base of the district shall be calculated by the department of revenue as if the time limits described in subs. (4) (e) and (4m) (b) 2. had been strictly complied with and, until the tax incremental district terminates, the department of revenue shall allocate tax increments and treat the district in all other respects as if the time limits described in subs. (4) (e) and (4m) (b) 2. had been strictly complied with and as if the district were created on January 1, 2000, except that the department of revenue may not certify a value increment under par. (b) before 2002.".

SB55-SSA1-SA2,258,19 894. Page 682, line 23: delete the material beginning with that line and ending on page 684, line 8.

SB55-SSA1-SA2,258,20 895. Page 684, line 8: after that line insert:

SB55-SSA1-SA2,258,21 " Section 2049h. 66.1113 (2) (a) of the statutes is amended to read:

SB55-SSA1-SA2,259,3 66.1113 (2) (a) The governing body of a political subdivision, by a two-thirds vote of the members of the governing body who are present when the vote is taken, may enact an ordinance or adopt a resolution declaring itself to be a premier resort area if, except as provided in par. (e), at least 40% of the equalized assessed value of the taxable property within such political subdivision is used by tourism-related retailers.

SB55-SSA1-SA2, s. 2049i Section 2049i. 66.1113 (2) (e) of the statutes is created to read:

SB55-SSA1-SA2,259,6 66.1113 (2) (e) 1. The legislature finds the following with respect to the city of Eagle River:

SB55-SSA1-SA2,259,8 a. That it has an atypical percentage of tax-exempt land within its boundaries that is used for tourism-related purposes.

SB55-SSA1-SA2,259,10 b. That it is the site of national recreational competitions that draw tourism business to the entire northern region of this state.

SB55-SSA1-SA2,259,14 2. The city of Eagle River may enact an ordinance or adopt a resolution declaring itself to be a premier resort area under par. (a) even if less than 40% of the equalized assessed value of the taxable property within Eagle River is used by tourism-related retailers.".

SB55-SSA1-SA2,259,15 896. Page 684, line 9: delete lines 9 to 18.

SB55-SSA1-SA2,259,17 897. Page 693, line 7: after "in" insert ", together with the fee required under s. 69.22 (1) (e),".

SB55-SSA1-SA2,259,18 898. Page 698, line 4: delete lines 4 to 6 and substitute:

SB55-SSA1-SA2,259,21 "69.22 (1) (a) Except as provided under par. pars. (c) and (f), $7 for issuing one certified copy of a vital record and $2 $3 for any additional certified copy of the same vital record issued at the same time.".

SB55-SSA1-SA2,259,22 899. Page 699, line 6: after that line insert:

SB55-SSA1-SA2,259,23 " Section 2096b. 69.22 (1) (e) of the statutes is created to read:

SB55-SSA1-SA2,260,3 69.22 (1) (e) Ten dollars for receiving a death certificate filed by a person required to file a certificate of death under s. 69.18 (1) (b), which shall be forwarded to the state treasurer under sub. (1r).

SB55-SSA1-SA2, s. 2096bc Section 2096bc. 69.22 (1) (f) of the statutes is created to read:

SB55-SSA1-SA2,260,6 69.22 (1) (f) Eight dollars for issuing a copy of a death certificate, $1 of which shall be forwarded to the state treasurer under sub. (1r).".

SB55-SSA1-SA2,260,7 900. Page 699, line 14: after that line insert:

SB55-SSA1-SA2,260,8 " Section 2096f. 69.22 (1r) of the statutes is created to read:

SB55-SSA1-SA2,260,13 69.22 (1r) By the 15th day of the first month following the end of a calendar quarter, the state registrar and any person acting under this subchapter shall forward to the state treasurer the amounts specified in sub. (1) (e) and (f) that are received during the calendar quarter. The state treasurer shall credit all amounts received under this subsection to the cemetery management insurance fund.".

SB55-SSA1-SA2,260,14 901. Page 700, line 10: after that line insert:

SB55-SSA1-SA2,260,15 " Section 11101e. 69.30 (1) (bg) of the statutes is created to read:

SB55-SSA1-SA2,260,17 69.30 (1) (bg) "Milwaukee County child welfare district" means the Milwaukee County child welfare district created under s. 48.562.

SB55-SSA1-SA2, s. 2101f Section 2101f. 69.30 (2) of the statutes is amended to read:

SB55-SSA1-SA2,261,3 69.30 (2) A financial institution, state agency, county department, Wisconsin works agency, service office or, family care district, or the Milwaukee County child welfare district or an employee of a financial institution, state agency, county department, Wisconsin works agency, service office or , family care district, or the Milwaukee County child welfare district is not subject to s. 69.24 (1) (a) for copying a certified copy of a vital record for use by the financial institution, state agency, county department, Wisconsin works agency, service office or, family care district, or the Milwaukee County child welfare district, including use under s. 45.36 (4m), if the copy is marked "FOR ADMINISTRATIVE USE".."

SB55-SSA1-SA2, s. 2102c Section 2102c. 70.11 (2) of the statutes is amended to read:

SB55-SSA1-SA2,261,20 70.11 (2) Municipal property and property of certain districts, exception. Property owned by any county, city, village, town, school district, technical college district, public inland lake protection and rehabilitation district, metropolitan sewerage district, municipal water district created under s. 198.22, joint local water authority created under s. 66.0823, family care district under s. 46.2895, or town sanitary district; property owned by the Milwaukee County child welfare district under s. 48.562; lands belonging to cities of any other state used for public parks; land tax-deeded to any county or city before January 2; but any residence located upon property owned by the county for park purposes that is rented out by the county for a nonpark purpose shall not be exempt from taxation. Except as to land acquired under s. 59.84 (2) (d), this exemption shall not apply to land conveyed after August 17, 1961, to any such governmental unit or for its benefit while the grantor or others for his or her benefit are permitted to occupy the land or part thereof in consideration for the conveyance. Leasing the property exempt under this subsection, regardless of the lessee and the use of the leasehold income, does not render that property taxable.".

SB55-SSA1-SA2,261,21 902. Page 701, line 12: after that line insert:

SB55-SSA1-SA2,261,22 " Section 2103m. 70.11 (12m) of the statutes is created to read:

SB55-SSA1-SA2,262,3 70.11 (12m) Jewish community centers. Property owned by a Jewish community center, if the property is used for moral, religious, and educational purposes and is not used for pecuniary profit of any individual.".

SB55-SSA1-SA2,262,4 903. Page 702, line 23: delete lines 23 to 25.

SB55-SSA1-SA2,262,5 904. Page 703, line 1: delete lines 1 to 7.

SB55-SSA1-SA2,262,6 905. Page 703, line 14: after "to" insert "automatic teller machines,".

SB55-SSA1-SA2,262,7 906. Page 703, line 19: delete lines 19 to 22.

SB55-SSA1-SA2,262,8 907. Page 704, line 22: after that line insert:

SB55-SSA1-SA2,262,9 " Section 2112m. 70.111 (25) of the statutes is amended to read:

SB55-SSA1-SA2,262,13 70.111 (25) Digital broadcasting equipment. Digital broadcasting equipment owned and used by a radio station or a, television station, except that this subsection does not apply to digital broadcasting equipment that is owned and used by a or cable television system, as defined in s. 66.082 66.0419 (2) (d).".

SB55-SSA1-SA2,262,14 908. Page 705, line 24: after that line insert:

SB55-SSA1-SA2,262,15 " Section 2114h. 70.32 (2) (c) 1. of the statutes is amended to read:

SB55-SSA1-SA2,262,20 70.32 (2) (c) 1. "Agricultural land" means land, exclusive of buildings and improvements and the land necessary for their location and convenience, that is devoted primarily to agricultural use, as defined by rule, if the land is a farm, as defined in sub. (2s) (a) 2., and the owner or lessee of the land files the form under sub. (2s).

SB55-SSA1-SA2, s. 2114j Section 2114j. 70.32 (2) (c) 1m. of the statutes is created to read:

SB55-SSA1-SA2,262,24 70.32 (2) (c) 1m. "Other" means buildings and improvements located on farms, as defined in sub. (2s) (a) 2., and the land necessary for their location and convenience.".

SB55-SSA1-SA2,263,1 909. Page 706, line 6: after that line insert:

SB55-SSA1-SA2,263,2 " Section 2114p. 70.32 (2s) of the statutes is created to read:

SB55-SSA1-SA2,263,3 70.32 (2s) (a) In this subsection:

SB55-SSA1-SA2,263,4 1. "Department" means the department of revenue.

SB55-SSA1-SA2,263,11 2. "Farm" means a business engaged in activities included in the North American Industry Classification System, 1997 edition, published by the U.S. office of management and budget under any of the following classifications, if the business generated at least $6,000 in gross receipts from such activities in the year preceding the date that a form is filed under par. (b) or if the business is likely to generate at least $6,000 in gross receipts from such activities in the year following the date that a form is filed under par. (b):

SB55-SSA1-SA2,263,14 a. Classification 111-Crop production including grow sod, Christmas trees, and ginseng under industry number 111421, but excluding growing nursery product and stock under industry number 111421.

SB55-SSA1-SA2,263,15 b. Classification 112-Animal production.

SB55-SSA1-SA2,264,5 (b) Any person who owns or who is a lessee of land used as a farm shall file a form, as prescribed by the department, with the assessor of each taxation district in which land included in the farm is located no later than March 1 that certifies that the person is the owner or lessee of land used as a farm. The person shall certify on the form that the farm generated at least $6,000 in gross receipts from the activities described under par. (a) 2. in the preceding year, or is likely to generate at least $6,000 in gross receipts from such activities in the year following the date that a form is filed under this paragraph. On the form, the person shall specify each such activity and the gross receipts generated or likely to be generated from each activity. For purposes of this subsection, gross receipts from the activities described under par. (a) 2. shall be calculated on a per farm basis, regardless of whether the farm is located in more than one taxation district. A person who has filed a form under this paragraph shall only file such a form in a subsequent year, if in that subsequent year the person has acquired or leased additional land to be used as part of the farm.

SB55-SSA1-SA2,264,16 (c) If the use of the person's land has changed so that it may no longer be assessed as agricultural land under sub. (2r), the person who owns or who is the lessee of the land shall notify the clerk of the taxation district in which the person's land is located, on a form prescribed by the department. If the use of the person's land has changed so that it may no longer be assessed as agricultural land under sub. (2r) and the person who owns or who is the lessee of the land does not notify the clerk of the taxation district as provided under this paragraph, the taxation district shall treat the difference between the land's value as agricultural land under sub. (2r) and the land's value under the appropriate classification as provided under sub. (2) (a) as omitted property under s. 70.44 and collect from the owner of the land the penalty under s. 74.48.".

SB55-SSA1-SA2,264,18 910. Page 706, line 15: delete the material beginning with that line and ending on page 708, line 5.

SB55-SSA1-SA2,264,20 911. Page 723, line 19: delete the material beginning with that line and ending with page 728, line 17.

SB55-SSA1-SA2,264,22 912. Page 728, line 20: delete "(2dx) and, (3g), and" and substitute "(2dx), and".

SB55-SSA1-SA2,264,23 913. Page 730, line 18: after that line insert:

SB55-SSA1-SA2,264,24 " Section 2145m. 71.07 (2di) (b) 1. of the statutes is amended to read:

SB55-SSA1-SA2,265,8 71.07 (2di) (b) 1. Except as provided in subd. 2., the credit, including any credits carried over, may be offset only against the amount of the tax otherwise due under this chapter attributable to income from the business operations of the claimant in the development zone; except that a claimant in a development zone under s. 560.795 (1) (e) may offset the credit, including any credits carried over, against the amount of the tax otherwise due under this chapter attributable to all of the claimant's income; and against the tax attributable to income from directly related business operations of the claimant.

SB55-SSA1-SA2, s. 2145p Section 2145p. 71.07 (2di) (b) 3. of the statutes is amended to read:

SB55-SSA1-SA2,266,2 71.07 (2di) (b) 3. Partnerships, limited liability companies and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and amount of, that credit shall be determined on the basis of their economic activity, not that of their shareholders, partners or members. The corporation, partnership or company shall compute the amount of the credit that may be claimed by each of its shareholders, partners or members and shall provide that information to each of its shareholders, partners or members. Partners, members of limited liability companies and shareholders of tax-option corporations may claim the credit based on the partnership's, company's or corporation's activities in proportion to their ownership interest and may offset it against the tax attributable to their income from the partnership's, company's or corporation's business operations in the development zone; except that partners, members, and shareholders in a development zone under s. 560.795 (1) (e) may offset the credit against the amount of the tax attributable to their income from all of the partnership's, company's, or corporation's business operations; and against the tax attributable to their income from the partnership's, company's or corporation's directly related business operations.".

SB55-SSA1-SA2,266,3 914. Page 731, line 2: after "(e)" insert "and (f)".

SB55-SSA1-SA2,266,4 915. Page 733, line 2: after that line insert:

SB55-SSA1-SA2,266,12 "(hm) Credits claimed under this subsection, including any credits carried over, may be offset only against the amount of the tax otherwise due under this subchapter attributable to income from the business operations of the claimant in the development zone; except that a claimant in a development zone under s. 560.795 (1) (e) may offset credits, including any credits carried over, against the amount of the tax otherwise due under this subchapter attributable to all of the claimant's income; and against the tax attributable to income from directly related business operations of the claimant.".

SB55-SSA1-SA2,266,16 916. Page 733, line 14: after "zone" insert "; except that partners, members, and shareholders in a development zone under s. 560.795 (1) (e) may offset the credit against the amount of the tax attributable to their income from all of the partnership's, company's, or corporation's business operations;".

SB55-SSA1-SA2,266,17 917. Page 734, line 22: after that line insert:

SB55-SSA1-SA2,266,18 " Section 2147d. 71.07 (5) (a) 10. of the statutes is created to read:

SB55-SSA1-SA2,266,19 71.07 (5) (a) 10. Any amount claimed as a credit under sub. (9t).".

SB55-SSA1-SA2,266,20 918. Page 734, line 22: after that line insert:

SB55-SSA1-SA2,266,21 " Section 2147k. 71.07 (2dx) (b) (intro.) of the statutes is amended to read:

SB55-SSA1-SA2,267,3 71.07 (2dx) (b) Credit. (intro.) Except as provided in pars. (be) and (bg) and in s. 73.03 (35), and subject to s. 560.785, for any taxable year for which the person is entitled under s. 560.795 (3) to claim tax benefits or certified under s. 560.765 (3) or 560.797 (4), any person may claim as a credit against taxes imposed on the person's income from the person's business activities in a development zone the following amounts:

SB55-SSA1-SA2, s. 2147m Section 2147m. 71.07 (2dx) (be) of the statutes is created to read:

SB55-SSA1-SA2,267,9 71.07 (2dx) (be) Offset. A claimant in a development zone under s. 560.795 (1) (e) may offset any credits claimed under this subsection, including any credits carried over, against the amount of the tax otherwise due under this subchapter attributable to all of the claimant's income and against the tax attributable to income from directly related business operations of the claimant.

SB55-SSA1-SA2, s. 2147p Section 2147p. 71.07 (2dx) (bg) of the statutes is created to read:

SB55-SSA1-SA2,267,24 71.07 (2dx) (bg) Other entities. For claimants in a development zone under s. 560.795 (1) (e), partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and amount of, that credit shall be determined on the basis of their economic activity, not that of their shareholders, partners, or members. The corporation, partnership, or company shall compute the amount of the credit that may be claimed by each of its shareholders, partners, or members and shall provide that information to each of its shareholders, partners, or members. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit based on the partnership's, company's, or corporation's activities in proportion to their ownership interest and may offset it against the tax attributable to their income from all of the partnership's, company's, or corporation's business operations and against the tax attributable to their income from the partnership's, company's, or corporation's directly related business operations.".