AB100-ASA1,716,108
77.81
(2m) "Independent certified plan writer" means a plan writer certified
9by the department but who is not acting under contract with the department under
10s. 77.82 (3) (g).
AB100-ASA1,716,1412
77.82
(2) (i) If a proposed management plan is not submitted with the petition,
13a request that the department prepare a management plan.
The department may
14decline to prepare the plan.
AB100-ASA1, s. 1684d
15Section 1684d. 77.82 (2m) (a) of the statutes is repealed and recreated to read:
AB100-ASA1,716,2016
77.82
(2m) (a) 1. A petition under sub. (2), (4m), or (12) shall be accompanied
17by a nonrefundable application recording fee of $20 unless a different amount for the
18recording fee is established by the department by rule at an amount equal to the
19average expense to the department for recording an order issued under this
20subchapter.
AB100-ASA1,716,2421
2. If a petition under sub. (2), (4m), or (12) is not accompanied by a proposed
22management plan that meets the requirements under par. (c), the department shall
23charge the plan preparation fee established under par. (am) if the department agrees
24to complete the plan.
AB100-ASA1,717,6
177.82
(2m) (am) The department shall by rule establish on an annual basis a
2nonrefundable fee that the department shall charge for a management plan
3prepared by the department, including any plan prepared by a certified plan writer
4contracted by the department under sub. (3) (g). The fee shall be based on the
5comparable commercial market rate that is charged for preparation of such
6management plans.
AB100-ASA1,717,1210
77.82
(2m) (c) (intro.) A proposed management plan that
qualifies for the
11reduced fee under par. (b) is exempt from the plan preparation fee under par. (a) 2.
12shall be one of the following:
AB100-ASA1,717,1715
77.82
(2m) (c) A proposed management plan is exempt from the plan
16preparation fee under par. (a) 2. if it is prepared by an independent certified plan
17writer.
AB100-ASA1,717,2019
77.82
(2m) (c) 4. A proposed management plan prepared by an independent
20certified plan writer.
AB100-ASA1, s. 1684k
21Section 1684k. 77.82 (2m) (d) 1. of the statutes is renumbered 77.82 (2m) (d)
22and amended to read:
AB100-ASA1,718,223
77.82
(2m) (d)
All the fees collected under this subsection shall be deposited
24in the conservation fund. All of the
recording fees collected under
par. (b) and $20
1of each $300 fee collected under par. (a)
1. shall be credited to the appropriation under
2s. 20.370 (1) (cr)
, except as provided under subd. 2.
AB100-ASA1, s. 1684n
4Section 1684n. 77.82 (2m) (dm) of the statutes is renumbered 77.82 (2m) (dm)
51. and amended to read:
AB100-ASA1,718,96
77.82
(2m) (dm) 1.
The fees Of each fee $300 or the entire fee, whichever is less,
7that is collected under
pars. par. (a)
and or (e) that
are is not credited to the
8appropriation under s. 20.370 (1) (cr) shall be credited to the appropriation under s.
920.370 (1) (cx).
AB100-ASA1,718,1311
77.82
(2m) (dm) 2. Any amount not credited to the appropriation under s.
1220.370 (1) (cx), as calculated in subd. 1., shall be deposited into the conservation fund
13for forestry purposes.
AB100-ASA1,718,2015
77.82
(2m) (e) If a
proposed management plan accompanying a petition filed
16under sub. (2), (4m), or (12) is not approved by the department under its initial review
17under sub. (3) (a),
and if the department agrees to complete the management plan
18under sub. (3) (a), the department shall collect from the petitioner
a fee in an amount
19equal to $300 less the amount the petitioner paid under par. (b)
the plan preparation
20fee established under par. (am), if the petitioner has not previously paid the fee.
AB100-ASA1,719,622
77.82
(3) (a)
The petitioner may submit a A proposed management plan
for
may
23cover the entire acreage of each parcel
with
subject to the petition. The department,
24after considering the owner's forest management objectives as stated under sub. (2)
25(e), shall review and either approve or disapprove the proposed
management plan.
1If the department disapproves
a the plan, it shall inform the petitioner of the
2changes necessary to qualify the plan for approval upon subsequent review.
At the
3request of the petitioner, the department may agree to complete the proposed
4management plan that has been prepared by an independent certified plan writer.
5The department shall complete any proposed management plan prepared by the
6department.
AB100-ASA1,719,1210
77.82
(3) (c) (intro.) To qualify for approval, a management plan shall be
11prepared by
a an independent certified plan writer
certified by the department or
12prepared by the department
itself and shall include all of the following:
AB100-ASA1,719,1814
77.82
(3) (g) The department shall
certify plan writers and shall promulgate
15rules specifying the qualifications that a person must satisfy to become a certified
16plan writer. For management plans prepared by the department under this
17subsection, the department may contract with plan writers certified by the
18department to prepare
and complete these plans.
AB100-ASA1,719,2520
77.82
(4m) (d) An owner of land who has filed a conversion petition under this
21subsection and
who has requested that for whom the department
prepare is
22preparing or completing a management plan
under sub. (3) (b) may withdraw the
23request and
not have it prepared by
the department an independent certified plan
24writer if the owner determines that the department is not preparing the
25management plan in a timely manner.
AB100-ASA1,720,103
77.82
(7) (c) 3. Except as provided in par. (d), if a petition is received on or before
4May 15 of any year from a petitioner who owns less than 1,000 acres in this state,
5who, before the deadline established by the department by rule, submitted a draft
6management plan prepared by
a plan writer certified by the department an
7independent certified plan writer, and who submits a completed plan, as defined by
8the department by rule, with the petition, the department shall investigate and shall
9either approve the petition and issue the order under sub. (8) or deny the petition
10before the following November 21.
AB100-ASA1,721,212
77.92
(4) "Net business income," with respect to a partnership, means taxable
13income as calculated under section
703 of the Internal Revenue Code; plus the items
14of income and gain under section
702 of the Internal Revenue Code, including taxable
15state and municipal bond interest and excluding nontaxable interest income or
16dividend income from federal government obligations; minus the items of loss and
17deduction under section
702 of the Internal Revenue Code, except items that are not
18deductible under s. 71.21; plus guaranteed payments to partners under section
707 19(c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de),
20(2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (3g), (3s), (3n), (3t),
and (5b)
, and (5g); and
21plus or minus, as appropriate, transitional adjustments, depreciation differences,
22and basis differences under s. 71.05 (13), (15), (16), (17), and (19); but excluding
23income, gain, loss, and deductions from farming. "Net business income," with respect
24to a natural person, estate, or trust, means profit from a trade or business for federal
1income tax purposes and includes net income derived as an employee as defined in
2section
3121 (d) (3) of the Internal Revenue Code.
AB100-ASA1,721,84
77.94
(1) (a) On a corporation under s. 77.93 (1) and (4), an amount equal to
5the amount calculated by multiplying gross tax liability for the taxable year of the
6corporation by
3 % 2%, or in the case of a tax-option corporation an amount equal
7to the amount calculated by multiplying net income under s. 71.34 by
0.2 % 0.133%,
8up to a maximum of $9,800, or $25, whichever is greater.
AB100-ASA1,721,1410
77.94
(1) (b) On an entity under s. 77.93 (2), (3), or (5), except an entity that has
11less than $4,000,000 of gross receipts, an amount equal to the amount calculated by
12multiplying net business income as allocated or apportioned to this state by means
13of the methods under s. 71.04, for the taxable year of the entity by
0.2 % 0.133%, up
14to a maximum of $9,800, or $25, whichever is greater.
AB100-ASA1,721,1717
77.994
(1) (ad) 5311 — Department stores.
AB100-ASA1,721,1919
77.994
(1) (em) 5499 — Miscellaneous food stores.
AB100-ASA1,721,2121
77.994
(1) (fa) 5611 — Men's and boys' clothing and accessory stores.
AB100-ASA1,721,2323
77.994
(1) (fb) 5621 — Women's clothing stores.
AB100-ASA1,721,2525
77.994
(1) (fc) 5632 — Women's accessory and specialty stores.
AB100-ASA1,722,22
77.994
(1) (fd) 5641 — Children's and infants' wear stores.
AB100-ASA1,722,44
77.994
(1) (fe) 5651 — Family clothing stores.
AB100-ASA1,722,66
77.994
(1) (ff) 5661 — Shoe stores.
AB100-ASA1,722,88
77.994
(1) (fg) 5699 — Miscellaneous apparel and accessory stores.
AB100-ASA1,722,1010
77.994
(1) (ka) 5942 — Bookstores.
AB100-ASA1,722,1212
77.994
(1) (kb) 5943 — Stationery stores.
AB100-ASA1,722,1414
77.994
(1) (kc) 5944 — Jewelry stores.
AB100-ASA1,722,1616
77.994
(1) (kd) 5945 — Hobby, toy, and game shops.
AB100-ASA1,722,1818
77.994
(1) (ma) 5948 — Luggage and leather goods stores.
AB100-ASA1,722,2020
77.994
(1) (mb) 5949 — Sewing, needlework, and piece goods stores.
AB100-ASA1,722,2222
77.994
(1) (mc) 5992 — Florists.
AB100-ASA1,722,2424
77.994
(1) (md) 5993 — Tobacco stores and stands.
AB100-ASA1,723,1
177.994
(1) (me) 5994 — News dealers and newsstands.
AB100-ASA1,723,33
77.994
(1) (mf) 5999 — Miscellaneous retail stores.
AB100-ASA1,723,65
77.994
(1) (pa) 7922 — Theatrical producers (except motion picture) and
6miscellaneous theatrical services.
AB100-ASA1,723,98
77.994
(1) (pb) 7929 — Bands, orchestras, actors, and other entertainers and
9entertainment groups.
AB100-ASA1,723,1111
77.994
(1) (qa) 7991 — Physical fitness facilities.
AB100-ASA1,723,1313
77.994
(1) (ta) 7997 — Membership sports and recreation clubs.
