Amendment SSA1-SB44

SB44-SSA1,798,2 121.08 (4) (a) 2. Divide the sum under subd. 1. by the total amount of state aid that all school districts are eligible to be paid from the appropriation appropriations under s. 20.255 (2) (ac) and (r), calculated as if the reduction under par. (b) had not occurred.

SB44-SSA1, s. 2037m Section 2037m. 121.08 (4) (a) 2. of the statutes, as affected by 2003 Wisconsin Act .... (this act), is amended to read:

SB44-SSA1,798,8 121.08 (4) (a) 2. Divide the sum under subd. 1. by the total amount of state aid that all school districts are eligible to be paid from the appropriations appropriation under s. 20.255 (2) (ac) and (r), calculated as if the reduction under par. (b) had not occurred.

SB44-SSA1, s. 2038 Section 2038. 121.08 (4) (a) 3. of the statutes is amended to read:

SB44-SSA1,798,13 121.08 (4) (a) 3. Multiply the amount of state aid that the school district is eligible to be paid from the appropriation appropriations under s. 20.255 (2) (ac) and (r), calculated as if the reduction under par. (b) had not occurred, by the quotient under subd. 2.

SB44-SSA1, s. 2038m Section 2038m. 121.08 (4) (a) 3. of the statutes, as affected by 2003 Wisconsin Act .... (this act), is amended to read:

SB44-SSA1,798,19 121.08 (4) (a) 3. Multiply the amount of state aid that the school district is eligible to be paid from the appropriations appropriation under s. 20.255 (2) (ac) and (r), calculated as if the reduction under par. (b) had not occurred, by the quotient under subd. 2.

SB44-SSA1, s. 2039 Section 2039. 121.08 (4) (b) of the statutes is amended to read:

SB44-SSA1,798,24 121.08 (4) (b) The amount of state aid that the school district operating under ch. 119 is eligible to be paid from the appropriation appropriations under s. 20.255 (2) (ac) and (r) shall also be reduced by 45% of the amounts paid under s. 119.23 (4) and (4m) in the current school year.

SB44-SSA1, s. 2039m Section 2039m. 121.08 (4) (b) of the statutes, as affected by 2003 Wisconsin Act .... (this act), is amended to read:

SB44-SSA1,799,6 121.08 (4) (b) The amount of state aid that the school district operating under ch. 119 is eligible to be paid from the appropriations appropriation under s. 20.255 (2) (ac) and (r) shall also be reduced by 45% of the amounts paid under s. 119.23 (4) and (4m) in the current school year.

SB44-SSA1, s. 2041m Section 2041m. 121.09 (2m) of the statutes is created to read:

SB44-SSA1,799,23 121.09 (2m) If after June 30, 1995, and before the effective date of this subsection .... [revisor inserts date], the state board of assessors, the office of the commissioner of tax appeals, or a court makes a final redetermination on the assessment of telephone company property subject to taxation under s. 70.112 (4) and subch. IV of ch. 76 that is lower than the previous assessment, the school board of the school district in which the property is located may, within 4 years after the effective date of this subsection .... [revisor inserts date], file the redetermination with the state superintendent, requesting an adjustment in state aid to the school district. If the state superintendent determines that the redetermination is final and that it has been filed within the 4-year period, the state shall pay to the school district in the subsequent fiscal year, from the appropriation under s. 20.255 (2) (ac), an amount equal to the difference between the state aid computed under s. 121.08 for the school year commencing after the year subject to the valuation recertification, using the school district's equalized valuation as originally certified, and the state aid computed under s. 121.08 for that school year using the school district's equalized valuation as recertified under s. 70.57 (2).

SB44-SSA1, s. 2041r Section 2041r. 121.09 (2r) of the statutes is created to read:

SB44-SSA1,800,15 121.09 (2r) If after the effective date of this subsection .... [revisor inserts date], the state board of assessors, the office of the commissioner of tax appeals, or a court makes a final redetermination on the assessment of telephone company property subject to taxation under s. 70.112 (4) and subch. IV of ch. 76 that is lower than the previous assessment, the school board of the school district in which the property is located may, within 4 years after the redetermination, file the redetermination with the state superintendent, requesting an adjustment in state aid to the school district. If the state superintendent determines that the redetermination is final and that it has been filed within the 4-year period, the state shall pay to the school district in the subsequent fiscal year, from the appropriation under s. 20.255 (2) (ac), an amount equal to the difference between the state aid computed under s. 121.08 for the school year commencing after the year subject to the valuation recertification, using the school district's equalized valuation as originally certified, and the state aid computed under s. 121.08 for that school year using the school district's equalized valuation as recertified under s. 70.57 (2).

SB44-SSA1, s. 2042 Section 2042. 121.15 (3m) of the statutes is repealed.

SB44-SSA1, s. 2042c Section 2042c. 121.41 (1) of the statutes is repealed.

SB44-SSA1, s. 2042f Section 2042f. 121.41 (2) (title) of the statutes is repealed.

SB44-SSA1, s. 2042h Section 2042h. 121.41 (2) of the statutes is renumbered 121.41.

SB44-SSA1, s. 2042k Section 2042k. 121.54 (2) (c) of the statutes is amended to read:

SB44-SSA1,801,9 121.54 (2) (c) An annual or special meeting of a common or union high school district, or the school board of a unified school district, or the board of school directors in charge of the school district operating under ch. 119, may elect to provide transportation for pupils who are not required to be transported under this section, including pupils attending public school under s. 118.145 (4). Transportation may be provided for all or some of the pupils who reside in the school district to and from the public school they are entitled to attend; the charter school that they attend; or the private school, within or outside the school district, within whose attendance area they reside. If transportation is provided for less than all such pupils there shall be reasonable uniformity in the minimum distance that pupils attending public, charter, and private schools will be transported. Except for elementary school districts electing to furnish transportation under par. (b) 2., this paragraph does not permit a school district operating only elementary grades to provide transportation for pupils attending private schools.

SB44-SSA1, s. 2042m Section 2042m. 121.85 (6) (b) 2. of the statutes is amended to read:

SB44-SSA1,801,20 121.85 (6) (b) 2. In each the 2003-04 school year, the school district of attendance of pupils transferring from one school district to another under sub. (3) (a) shall receive an amount equal to that produced by multiplying the number of pupils transferred into the school district under sub. (3) (a) in the previous school year by the amount produced by dividing the school district's net school cost by the sum of the membership, plus the number of pupils transferred into the school district of attendance in the previous school year under sub. (3) (a). This subdivision applies to aid paid in the 1995-96 school year only if the number of pupils transferring from one school district to another under sub. (3) (a) in the 1994-95 school year constitutes less than 5% of the total membership of the school district of attendance.

SB44-SSA1, s. 2042r Section 2042r. 121.85 (6) (b) 2m. of the statutes is created to read:

SB44-SSA1,801,25 121.85 (6) (b) 2m. Following the 2003-04 school year, the school district of attendance of pupils transferring from one school district to another under sub. (3) (a) shall receive the lesser of the average net cost per pupil under subd. 2., as determined by the department, or:

SB44-SSA1,802,1 a. In the 2004-05 school year, $11,000 per pupil transferred.

SB44-SSA1,802,2 b. In the 2005-06 school year, $10,000 per pupil transferred.

SB44-SSA1,802,3 c. In the 2006-07 school year, $9,000 per pupil transferred.

SB44-SSA1,802,5 d. In the 2007-08 school year and each subsequent school year, $8,000 per pupil transferred.

SB44-SSA1, s. 2042v Section 2042v. 121.90 (1) (f) of the statutes is created to read:

SB44-SSA1,802,11 121.90 (1) (f) In determining a school district's revenue limit for the 2003-04 school year or for any school year thereafter, the department shall calculate the number of pupils enrolled in each school year prior to the 2003-04 school year by counting pupils enrolled in a 4-year-old kindergarten program as provided in s. 121.004 (7) (c) and (cm).

SB44-SSA1, s. 2043b Section 2043b. 121.905 (1) of the statutes is amended to read:

SB44-SSA1,802,17 121.905 (1) In this section, "revenue ceiling" means $6,700 in the 2001-02 school year and in any subsequent school year means $6,900, except that "revenue ceiling" means $7,400 in the 2003-04 school year and $7,800 in any subsequent school year if a school board adopts a resolution to that effect by a two-thirds vote of the members elect.

SB44-SSA1, s. 2043d Section 2043d. 121.91 (2m) (e) (intro.) of the statutes is amended to read:

SB44-SSA1,802,22 121.91 (2m) (e) (intro.) Except as provided in subs. (3) and (4), no school district may increase its revenues for the 1999-2000, 2000-01, 2001-02, or 2002-03 school year or for any school year thereafter to an amount that exceeds the amount calculated as follows:

SB44-SSA1, s. 2043h Section 2043h. 121.91 (2m) (f) of the statutes is created to read:

SB44-SSA1,803,3 121.91 (2m) (f) Except as provided in subs. (3) and (4), no school district may increase its revenues for the 2003-04 school year to an amount that exceeds the amount calculated as follows:

SB44-SSA1,803,7 1. Divide the sum of the amount of state aid received in the previous school year and property taxes levied for the previous school year, excluding property taxes levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4) (c), by the average of the number of pupils enrolled in the 3 previous school years.

SB44-SSA1,803,8 2. Add $120 to the result under subd. 1.

SB44-SSA1,803,10 3. Multiply the result under subd. 2. by the average of the number of pupils enrolled in the current and the 2 preceding school years.

SB44-SSA1, s. 2043s Section 2043s. 121.91 (2m) (g) of the statutes is created to read:

SB44-SSA1,803,14 121.91 (2m) (g) Except as provided in subs. (3) and (4), no school district may increase its revenues for the 2004-05 school year or for any school year thereafter to an amount that exceeds the amount calculated as follows:

SB44-SSA1,803,18 1. Divide the sum of the amount of state aid received in the previous school year and property taxes levied for the previous school year, excluding property taxes levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4) (c), by the average of the number of pupils enrolled in the 3 previous school years.

SB44-SSA1,803,19 2. Add $100 to the result under subd. 1.

SB44-SSA1,803,21 3. Multiply the result under subd. 2. by the average of the number of pupils enrolled in the current and the 2 preceding school years.

SB44-SSA1, s. 2043u Section 2043u. 121.91 (2m) (r) 1. (intro.) of the statutes is amended to read:

SB44-SSA1,804,2 121.91 (2m) (r) 1. (intro.) Notwithstanding pars. (c), (d) and (e) to (g), if a school district is created under s. 117.105, its revenue limit under this section for the school year beginning with the effective date of the reorganization shall be determined as follows except as provided under subs. (3) and (4):

SB44-SSA1, s. 2043w Section 2043w. 121.91 (2m) (r) 2. (intro.) of the statutes is amended to read:

SB44-SSA1,804,7 121.91 (2m) (r) 2. (intro.) If a school district is created under s. 117.105, the following adjustments to the calculations under pars. (c), (d) and (e) to (g) apply for the 2 school years beginning on the July 1 following the effective date of the reorganization:

SB44-SSA1, s. 2043y Section 2043y. 121.91 (4) (f) of the statutes is amended to read:

SB44-SSA1,804,14 121.91 (4) (f) 1. For the 1999-2000 school year or any school year thereafter, if the average of the number of pupils enrolled in the current and the 2 preceding school years is less than the average of the number of pupils enrolled in the 3 previous school years, the limit otherwise applicable under sub. (2m) (e) (f) or (g) is increased by the additional amount that would have been calculated had the decline in average enrollment been 25% of what it was.

SB44-SSA1,804,17 2. Any additional revenue received by a school district as a result of subd. 1. shall not be included in the base for determining the school district's limit under sub. (2m) (e) (f) or (g) for the following school year.

SB44-SSA1, s. 2043z Section 2043z. 125.14 (1) of the statutes is amended to read:

SB44-SSA1,804,22 125.14 (1) Arrest. Any Subject to s. 175.38, any peace officer may arrest without warrant any person committing in his or her presence a violation of this chapter or ch. 139 and may, without a search warrant, seize any personal property used in connection with the violation.

SB44-SSA1, s. 2044 Section 2044. 125.14 (2) (e) of the statutes is amended to read:

SB44-SSA1,805,12 125.14 (2) (e) Disposal. The department shall dispose of the alcohol beverages turned over to it by the court by either giving it to law enforcement agencies free of charge for use in criminal investigations, giving it to state-operated veterans' hospitals in amounts needed for medicinal purposes, selling it to the highest bidder if the bidder is a person holding a license or permit issued under this chapter, or destroying it, at the discretion of the department. If the department elects to sell the alcohol beverages, it shall publish a class 2 notice under ch. 985 asking for sealed bids from qualified bidders. Any items or groups of items in the inventory subject to a security interest, the existence of which was established in the proceedings for conviction as being bona fide and as having been created without the secured party having notice that the items were being used or were to be used in connection with the violation, shall be sold separately. The net proceeds from the sale, less all costs of seizure, storage, and sale, shall be turned over to the state treasurer secretary of administration and credited to the common school fund.

SB44-SSA1, s. 2045 Section 2045. 125.14 (2) (f) of the statutes is amended to read:

SB44-SSA1,806,3 125.14 (2) (f) Sale. Any personal property, other than alcohol beverages, seized under par. (a) and fit for sale, shall be turned over by the department to the department of administration for disposal at public auction to the highest bidder, at a time and place stated in a notice of sale which describes the property to be sold. The sale shall be held in a conveniently accessible place in the county where the property was confiscated. A copy of the notice shall be published as a class 2 notice under ch. 985. The last insertion shall be at least 10 days before the sale. The department of revenue shall serve a copy of the notice of sale at least 2 weeks before the date thereof on all persons who are or may be owners or holders of security interests in the property. Any confiscated property worth more than $100 shall be sold separately, and the balance of the confiscated property shall be sold in bulk or separately at the discretion of the department of administration. The net proceeds from the sale, less all costs of seizure, storage, and sale, shall be turned over to the state treasurer secretary of administration. No motor vehicle or motorboat confiscated under this section may be sold within 30 days after the date of seizure.

SB44-SSA1, s. 2048 Section 2048. 134.80 of the statutes is amended to read:

SB44-SSA1,806,9 134.80 Home heating fuel dealers. Any dealer selling fuel of any kind for the purpose of heating a private residence shall notify each private residential customer whose account is subject to disconnection of the existence of the fuel assistance programs provided by the department of administration under s. 16.385 16.27.

SB44-SSA1, s. 2052 Section 2052. 138.052 (5) (am) 2. a. of the statutes is amended to read:

SB44-SSA1,806,18 138.052 (5) (am) 2. a. On January 1, 1994, and annually thereafter Annually, the division of banking for banks, the division of savings institutions for savings and loan associations, and savings banks, and the office of credit unions for credit unions, shall determine the interest rate that is the average of the interest rates paid, rounded to the nearest one-hundredth of a percent, on regular passbook deposit accounts by institutions under the division's or office's jurisdiction at the close of the last quarterly reporting period that ended at least 30 days before the determination is made.

SB44-SSA1, s. 2053 Section 2053. 138.052 (5) (am) 2. b. of the statutes is amended to read:

SB44-SSA1,807,2 138.052 (5) (am) 2. b. The office of credit unions and the division of banking shall report the rate calculated to the division of savings institutions within Within 5 days after the date on which the determination is made. The, the division of savings institutions banking shall calculate the average, rounded to the nearest one-hundredth of a percent, of the 3 rates determined by the division of banking and the office of credit unions and report that interest rate to the revisor of statutes within 5 days after the date on which the determination is made.

SB44-SSA1, s. 2054 Section 2054. 138.055 (4) (a) of the statutes is repealed.

SB44-SSA1, s. 2055 Section 2055. 138.056 (1) (a) 4. a. of the statutes is repealed.

SB44-SSA1, s. 2056 Section 2056. 139.10 (title) of the statutes is amended to read:

SB44-SSA1,807,6 139.10 (title) Refunds by state treasurer secretary of administration.

SB44-SSA1, s. 2057 Section 2057. 139.10 (1) of the statutes is amended to read:

SB44-SSA1,807,13 139.10 (1) On the certificate of the secretary, the state treasurer secretary of administration shall refund to any purchaser or any banking institution in Wisconsin the tax paid on intoxicating liquor or on whole cases or full kegs of fermented malt beverages which are spoiled or unfit to drink and the tax paid on fermented malt beverages sold to the U.S. armed forces or the secretary may make allowance of the amount of the tax.

SB44-SSA1, s. 2057m Section 2057m. 139.323 (intro.) of the statutes is amended to read:

SB44-SSA1,807,19 139.323 Refunds to Indian tribes. (intro.) The department shall refund 70% 30% of the taxes collected under s. 139.31 (1) in respect to sales on reservations or trust lands of an Indian tribe to the tribal council of the tribe having jurisdiction over the reservation or trust land on which the sale is made if all the following conditions are fulfilled:

SB44-SSA1, s. 2057v Section 2057v. 139.362 of the statutes is created to read:

SB44-SSA1,808,2 139.362 Bad debt deductions. (1) In this section, "bad debt" means an amount that is equal to the purchase price of cigarettes, if such amount may be claimed as a deduction under section 166 of the Internal Revenue Code. "Bad debt" does not include financing charges, interest on the wholesale price of cigarettes, uncollectible amounts on property that remains in the seller's possession until the full purchase price is paid, expenses incurred in attempting to collect any debt, debts sold or assigned to 3rd parties for collection, and repossessed property.

SB44-SSA1,808,16 (2) A person who pays the taxes imposed under this subchapter may claim as a deduction on a return under s. 139.38, and against the purchase of stamps under s. 139.32, the amount of any such taxes that are attributable to bad debt that the person writes off as uncollectible in the person's books and records and that is eligible to be deducted as bad debt for federal income tax purposes, regardless of whether the person is required to file a federal income tax return. A person who claims a deduction under this section shall claim the deduction on the return under s. 139.38 that is submitted for the period in which the person writes off the amount of the bad debt as uncollectible in the person's books and records and in which such amount is eligible to be deducted as bad debt for federal income tax purposes. If the person subsequently collects in whole or in part any bad debt for which a deduction is claimed under this section, the person shall submit to the department the portion of the deduction related to the amount collected, in the manner prescribed by the department and for the period in which the amount is collected.

SB44-SSA1,808,19 (3) A person who claims a deduction under this section shall submit the claim on a form prescribed by the department and shall submit with the form all of the following:

SB44-SSA1,808,21 (a) A copy of the original invoice for the sale of cigarettes that represents bad debt.

SB44-SSA1,808,23 (b) Evidence that the cigarettes described in the invoice under par. (a) were delivered to the person who ordered them.

SB44-SSA1,808,25 (c) Evidence that the person who ordered and received the cigarettes did not pay the person who claims a deduction under this section for the cigarettes.

SB44-SSA1,809,3 (d) Evidence that the person who claims a deduction under this section used reasonable collection practices in attempting to collect the amount owed under par. (c).

SB44-SSA1, s. 2058 Section 2058. 139.39 (4) of the statutes is amended to read:

SB44-SSA1,809,13 139.39 (4) No suit shall be maintained in any court to restrain or delay the collection or payment of the tax levied in s. 139.31. The aggrieved taxpayer shall pay the tax when due and, if paid under protest, may at any time within 90 days from the date of payment, sue the state to recover the tax paid. If it is finally determined that any part of the tax was wrongfully collected, the department secretary of administration shall issue a warrant on the state treasurer for pay the amount wrongfully collected, and the treasurer shall pay the same out of the general fund. A separate suit need not be filed for each separate payment made by any taxpayer, but a recovery may be had in one suit for as many payments as may have been made.

SB44-SSA1, s. 2058f Section 2058f. 139.801 of the statutes is created to read:

SB44-SSA1,809,21 139.801 Bad debt deductions. (1) In this section, "bad debt" means an amount that is equal to the purchase price of tobacco products, if such amount may be claimed as a deduction under section 166 of the Internal Revenue Code. "Bad debt" does not include financing charges, interest on the wholesale price of tobacco products, uncollectible amounts on property that remains in the seller's possession until the full purchase price is paid, expenses incurred in attempting to collect any debt, debts sold or assigned to 3rd parties for collection, and repossessed property.

SB44-SSA1,810,9 (2) A distributor who pays the taxes imposed under s. 139.76 may claim as a deduction on a return under s. 139.77 the amount of any such taxes that are attributable to bad debt that the distributor writes off as uncollectible in the distributor's books and records and that is eligible to be deducted as bad debt for federal income tax purposes, regardless of whether the distributor is required to file a federal income tax return. A distributor who claims a deduction under this section shall claim the deduction on the return under s. 139.77 that is submitted for the period in which the distributor writes off the amount of the deduction as uncollectible in the distributor's books and records and in which such amount is eligible to be deducted as bad debt for federal income tax purposes. If the distributor subsequently collects in whole or in part any bad debt for which a deduction is claimed under this section, the distributor shall include the amount collected in the return filed for the period in which the amount is collected and shall pay the tax with the return.

SB44-SSA1,810,11 (3) A distributor who claims a deduction under this section shall submit with the return under sub. (2) all of the following:

SB44-SSA1,810,13 (a) A copy of the original invoice for the sale of tobacco products that represents bad debt.

SB44-SSA1,810,15 (b) Evidence that the tobacco products described in the invoice under par. (a) were delivered to the person who ordered them.

SB44-SSA1,810,17 (c) Evidence that the person who ordered and received the cigarettes did not pay the distributor for the tobacco products.