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, s. 1692a 15Section 1692a. 77.994 (1) (a) of the statutes is renumbered 77.994 (1) (am).
AB100-ASA1, s. 1692b 16Section 1692b. 77.994 (1) (ad) of the statutes is created to read:
AB100-ASA1,721,1717 77.994 (1) (ad) 5311 — Department stores.
AB100-ASA1, s. 1692c 18Section 1692c. 77.994 (1) (em) of the statutes is created to read:
AB100-ASA1,721,1919 77.994 (1) (em) 5499 — Miscellaneous food stores.
AB100-ASA1, s. 1692d 20Section 1692d. 77.994 (1) (fa) of the statutes is created to read:
AB100-ASA1,721,2121 77.994 (1) (fa) 5611 — Men's and boys' clothing and accessory stores.
AB100-ASA1, s. 1692e 22Section 1692e. 77.994 (1) (fb) of the statutes is created to read:
AB100-ASA1,721,2323 77.994 (1) (fb) 5621 — Women's clothing stores.
AB100-ASA1, s. 1692f 24Section 1692f. 77.994 (1) (fc) of the statutes is created to read:
AB100-ASA1,721,2525 77.994 (1) (fc) 5632 — Women's accessory and specialty stores.
AB100-ASA1, s. 1692g
1Section 1692g. 77.994 (1) (fd) of the statutes is created to read:
AB100-ASA1,722,22 77.994 (1) (fd) 5641 — Children's and infants' wear stores.
AB100-ASA1, s. 1692h 3Section 1692h. 77.994 (1) (fe) of the statutes is created to read:
AB100-ASA1,722,44 77.994 (1) (fe) 5651 — Family clothing stores.
AB100-ASA1, s. 1692i 5Section 1692i. 77.994 (1) (ff) of the statutes is created to read:
AB100-ASA1,722,66 77.994 (1) (ff) 5661 — Shoe stores.
AB100-ASA1, s. 1692j 7Section 1692j. 77.994 (1) (fg) of the statutes is created to read:
AB100-ASA1,722,88 77.994 (1) (fg) 5699 — Miscellaneous apparel and accessory stores.
AB100-ASA1, s. 1692k 9Section 1692k. 77.994 (1) (ka) of the statutes is created to read:
AB100-ASA1,722,1010 77.994 (1) (ka) 5942 — Bookstores.
AB100-ASA1, s. 1692L 11Section 1692L. 77.994 (1) (kb) of the statutes is created to read:
AB100-ASA1,722,1212 77.994 (1) (kb) 5943 — Stationery stores.
AB100-ASA1, s. 1692m 13Section 1692m. 77.994 (1) (kc) of the statutes is created to read:
AB100-ASA1,722,1414 77.994 (1) (kc) 5944 — Jewelry stores.
AB100-ASA1, s. 1692n 15Section 1692n. 77.994 (1) (kd) of the statutes is created to read:
AB100-ASA1,722,1616 77.994 (1) (kd) 5945 — Hobby, toy, and game shops.
AB100-ASA1, s. 1692o 17Section 1692o. 77.994 (1) (ma) of the statutes is created to read:
AB100-ASA1,722,1818 77.994 (1) (ma) 5948 — Luggage and leather goods stores.
AB100-ASA1, s. 1692p 19Section 1692p. 77.994 (1) (mb) of the statutes is created to read:
AB100-ASA1,722,2020 77.994 (1) (mb) 5949 — Sewing, needlework, and piece goods stores.
AB100-ASA1, s. 1692q 21Section 1692q. 77.994 (1) (mc) of the statutes is created to read:
AB100-ASA1,722,2222 77.994 (1) (mc) 5992 — Florists.
AB100-ASA1, s. 1692r 23Section 1692r. 77.994 (1) (md) of the statutes is created to read:
AB100-ASA1,722,2424 77.994 (1) (md) 5993 — Tobacco stores and stands.
AB100-ASA1, s. 1692s 25Section 1692s. 77.994 (1) (me) of the statutes is created to read:
AB100-ASA1,723,1
177.994 (1) (me) 5994 — News dealers and newsstands.
AB100-ASA1, s. 1692t 2Section 1692t. 77.994 (1) (mf) of the statutes is created to read:
AB100-ASA1,723,33 77.994 (1) (mf) 5999 — Miscellaneous retail stores.
AB100-ASA1, s. 1692u 4Section 1692u. 77.994 (1) (pa) of the statutes is created to read:
AB100-ASA1,723,65 77.994 (1) (pa) 7922 — Theatrical producers (except motion picture) and
6miscellaneous theatrical services.
AB100-ASA1, s. 1692v 7Section 1692v. 77.994 (1) (pb) of the statutes is created to read:
AB100-ASA1,723,98 77.994 (1) (pb) 7929 — Bands, orchestras, actors, and other entertainers and
9entertainment groups.
AB100-ASA1, s. 1692w 10Section 1692w. 77.994 (1) (qa) of the statutes is created to read:
AB100-ASA1,723,1111 77.994 (1) (qa) 7991 — Physical fitness facilities.
AB100-ASA1, s. 1692x 12Section 1692x. 77.994 (1) (ta) of the statutes is created to read:
AB100-ASA1,723,1313 77.994 (1) (ta) 7997 — Membership sports and recreation clubs.
AB100-ASA1, s. 1694 14Section 1694. 77.995 (2) of the statutes is amended to read:
AB100-ASA1,723,2315 77.995 (2) There is imposed a fee at the rate of 3%, or 5% for the rental of
16limousines,
of the gross receipts on the rental, but not for rerental and not for rental
17as a service or repair replacement vehicle of Type 1 automobiles, as defined in s.
18340.01 (4) (a); of mobile homes, as defined in s. 340.01 (29); of motor homes, as defined
19in s. 340.01 (33m); and of camping trailers, as defined in s. 340.01 (6m) by
20establishments primarily engaged in short-term rental of vehicles without drivers,
21for a period of 30 days or less, unless the sale is exempt from the sales tax under s.
2277.54 (1), (4), (7) (a), (7m) or (9a). There is also imposed a fee at the rate of 5% of the
23gross receipts on the rental of limousines.
AB100-ASA1, s. 1697m 24Section 1697m. Subchapter XIII of chapter 77 [precedes 77.9971] of the
25statutes is created to read:
AB100-ASA1,724,1
1CHAPTER 77
AB100-ASA1,724,42 SUBCHAPTER XIII
3 regional transit
4 authority fee
AB100-ASA1,724,16 577.9971 Imposition. A regional transit authority under s. 59.58 (6) may
6impose a fee at a rate not to exceed $2 for each transaction in the region, as defined
7in s. 59.58 (6) (a) 2., on the rental, but not for rerental and not for rental as a service
8or repair replacement vehicle, of Type 1 automobiles, as defined in s. 340.01 (4) (a),
9by establishments primarily engaged in short-term rental of passenger cars without
10drivers, for a period of 30 days or less, unless the sale is exempt from the sales tax
11under s. 77.54 (1), (4), (7) (a), (7m), (9), or (9a). The fee imposed under this subchapter
12shall be effective on the first day of the first month that begins at least 90 days after
13the governing body of the regional transit authority approves the imposition of the
14fee and notifies the department of revenue. The governing body shall notify the
15department of a repeal of the fee imposed under this subchapter at least 60 days
16before the effective date of the repeal.
AB100-ASA1,724,19 1777.9972 Administration. (1) The department of revenue shall administer
18the fee under this subchapter and may take any action, conduct any proceeding, and
19impose interest and penalties.
AB100-ASA1,725,2 20(2) Sections 77.51 (4) (a), (b) 1., 2., and 4., (c) 1. to 3. and (d) and (14) (a) to (f),
21(j), and (k), 77.52 (4), (6), (13), (14), and (18), 77.58 (1) to (5) and (7), 77.59, 77.60, 77.61
22(2), (5), (8), (9), and (12) to (14), and 77.62, as they apply to the taxes under subch.
23III, apply to the fee under this subchapter. Sections 77.72 (1) and (2) (a) and 77.73,
24as they apply to the taxes under subch. V, apply to the fee under this subchapter. The

1renter shall collect the fee under this subchapter from the person to whom the
2passenger car is rented.
AB100-ASA1,725,13 3(3) From the appropriation under s. 20.835 (4) (gh), the department of revenue
4shall distribute 97.45% of the fees collected under this subchapter for each regional
5transit authority to that authority and shall indicate to the authority the fees
6reported by each fee payer in the authority's jurisdiction, no later than the end of the
7month following the end of the calendar quarter in which the amounts were collected.
8The fees distributed shall be increased or decreased to reflect subsequent refunds,
9audit adjustments, and all other adjustments. Interest paid on refunds of the fee
10under this subchapter shall be paid from the appropriation under s. 20.835 (4) (gh)
11at the rate under s. 77.60 (1) (a). Any regional transit authority that receives a report
12along with a payment under this subsection is subject to the duties of confidentiality
13to which the department of revenue is subject under s. 77.61 (5).
AB100-ASA1,725,17 14(4) Persons who are subject to the fee under this subchapter shall register with
15the department of revenue. Any person who is required to register; including any
16person authorized to act on behalf of a corporation, partnership, or other person who
17is required to register; who fails to do so is guilty of a misdemeanor.
AB100-ASA1,725,23 1877.9973 Discontinuation. Retailers and the department of revenue may not
19collect fees under this subchapter for any regional transit authority after the
20calendar quarter during which the regional transit authority ceases to exist, except
21that the department may collect from retailers fees that accrued before that calendar
22quarter and interest and penalties that relate to those fees. If fees are collected, the
23authority may use the revenue for any lawful purpose.
AB100-ASA1, s. 1698 24Section 1698. 78.005 (14) of the statutes is amended to read:
AB100-ASA1,726,14
178.005 (14) "Supplier" includes a person who imports, or acquires immediately
2upon import, motor vehicle fuel by pipeline or marine vessel from a state, territory
3or possession of the United States or from a foreign country into a terminal and who
4is registered under 26 USC 4101 for tax-free transactions in gasoline. "Supplier"
5also includes a person who produces in this state; or imports into a terminal or bulk
6plant; or acquires immediately upon import by truck, railcar or barge into a terminal;
7alcohol or alcohol derivative substances. "Supplier" also includes a person who
8produces, manufactures or refines motor vehicle fuel in this state. "Supplier" also
9includes a person who acquires motor vehicle fuel pursuant to an industry terminal
10exchange agreement or by a 2-party exchange under section 4105 of the Internal
11Revenue Code
. "Supplier" does not include a retail dealer or wholesaler who merely
12blends alcohol with gasoline before the sale or distribution of the product. "Supplier"
13does not include a terminal operator who merely handles in a terminal motor vehicle
14fuel consigned to the terminal operator.
AB100-ASA1, s. 1705b 15Section 1705b. 79.04 (1) (intro.) of the statutes is amended to read:
AB100-ASA1,727,216 79.04 (1) (intro.) Annually, except for production plants that begin operation
17after December 31, 2003, or begin operation as a repowered production plant after
18December 31, 2003, and except as provided in sub. (4m) and under s. 70.112 (4) (am),
19the department of administration, upon certification by the department of revenue,
20shall distribute to a municipality having within its boundaries a production plant,
21general structure, or substation, used by a light, heat, or power company assessed
22under s. 76.28 (2) or 76.29 (2), except property described in s. 66.0813 unless the
23production plant or substation is owned or operated by a local governmental unit
24located outside of the municipality, or by an electric cooperative assessed under ss.

176.07 and 76.48, respectively, or by a municipal electric company under s. 66.0825
2the amount determined as follows:
AB100-ASA1, s. 1705c 3Section 1705c. 79.04 (1) (b) 1. of the statutes is amended to read:
AB100-ASA1,727,94 79.04 (1) (b) 1. Beginning with the distribution under this subsection in 1991,
5and ending with the distribution under this subsection in 2006, the amount
6determined under par. (a) to value property used by a light, heat or power company
7in a municipality may not be less than the amount determined to value the property
8for the distribution to the municipality under this subsection in 1990, subject to
9subds. 2., 3. and 4.
AB100-ASA1, s. 1705d 10Section 1705d. 79.04 (2) (a) of the statutes is amended to read:
AB100-ASA1,728,1911 79.04 (2) (a) Annually, except for production plants that begin operation after
12December 31, 2003, or begin operation as a repowered production plant after
13December 31, 2003, and except as provided in sub. (4m) and under s. 70.112 (4) (am),
14the department of administration, upon certification by the department of revenue,
15shall distribute from the shared revenue account or, for the distribution in 2003, from
16the appropriation under s. 20.835 (1) (t) to any county having within its boundaries
17a production plant, general structure, or substation, used by a light, heat or power
18company assessed under s. 76.28 (2) or 76.29 (2), except property described in s.
1966.0813 unless the production plant or substation is owned or operated by a local
20governmental unit that is located outside of the municipality in which the production
21plant or substation is located, or by an electric cooperative assessed under ss. 76.07
22and 76.48, respectively, or by a municipal electric company under s. 66.0825 an
23amount determined by multiplying by 6 mills in the case of property in a town and
24by 3 mills in the case of property in a city or village the first $125,000,000 of the
25amount shown in the account, plus leased property, of each public utility except

1qualified wholesale electric companies, as defined in s. 76.28 (1) (gm), on December
231 of the preceding year for "production plant, exclusive of land," "general
3structures," and "substations," in the case of light, heat and power companies,
4electric cooperatives or municipal electric companies, for all property within the
5municipality in accordance with the system of accounts established by the public
6service commission or rural electrification administration, less depreciation thereon
7as determined by the department of revenue and less the value of treatment plant
8and pollution abatement equipment, as defined under s. 70.11 (21) (a), as determined
9by the department of revenue plus an amount from the shared revenue account or,
10for the distribution in 2003, from the appropriation under s. 20.835 (1) (t) determined
11by multiplying by 6 mills in the case of property in a town, and 3 mills in the case of
12property in a city or village, of the total original cost of production plant, general
13structures, and substations less depreciation, land and approved waste treatment
14facilities of each qualified wholesale electric company, as defined in s. 76.28 (1) (gm),
15as reported to the department of revenue of all property within the municipality. The
16total of amounts, as depreciated, from the accounts of all public utilities for the same
17production plant is also limited to not more than $125,000,000. The amount
18distributable to a county under this subsection and sub. (6) in any year shall not
19exceed $100 times the population of the county.
AB100-ASA1, s. 1705e 20Section 1705e. 79.04 (2) (am) 1. of the statutes is amended to read:
AB100-ASA1,728,2521 79.04 (2) (am) 1. Beginning with the distribution under this subsection in 1991,
22and ending with the distribution under this subsection in 2006, the amount
23determined under par. (a) to value property used by a light, heat or power company
24in a county may not be less than the amount determined to value the property for the
25distribution to the county under this subsection in 1990, subject to subds. 2. and 3.
AB100-ASA1, s. 1705f
1Section 1705f. 79.04 (4m) of the statutes is created to read:
AB100-ASA1,729,82 79.04 (4m) Beginning with distributions in 2007, for production plants
3described under subs. (1) and (2), if in any year the payments to the municipality and
4county in which the production plant is located would be greater under subs. (6) and
5(7) (c) 1. based on the production plant's name-plate capacity than under sub. (1) or
6(2) based on the depreciated net book value of the production plant, the municipality
7and county shall receive payments under subs. (6) and (7) (c) 1., rather than under
8sub. (1) or (2), beginning in that year and in each year thereafter.
AB100-ASA1, s. 1705g 9Section 1705g. 79.04 (6) (a) of the statutes is amended to read:
AB100-ASA1,729,2210 79.04 (6) (a) Annually, beginning in 2005, for production plants that begin
11operation after December 31, 2003, or begin operation as a repowered production
12plant after December 31, 2003, except as provided in sub. (4m), the department of
13administration, upon certification by the department of revenue, shall distribute
14payments from the public utility account, as determined under par. (b), to each
15municipality and county in which a production plant is located, if the production
16plant has a name-plate capacity of at least one megawatt and is used by a light, heat,
17or power company assessed under s. 76.28 (2) or 76.29 (2), except property described
18in s. 66.0813, unless the production plant is owned or operated by a local
19governmental unit located outside of the municipality; by a qualified wholesale
20electric company, as defined in s. 76.28 (1) (gm); by a wholesale merchant plant, as
21defined in s. 196.491 (1) (w); by an electric cooperative assessed under ss. 76.07 and
2276.48, respectively; or by a municipal electric company under s. 66.0825.
AB100-ASA1, s. 1706 23Section 1706. 79.043 (4) of the statutes is amended to read:
AB100-ASA1,730,3
179.043 (4) Except as provided under s. 79.02 (3) (e), beginning in 2004 the total
2amount to be distributed each year to municipalities from the aid account is
3$703,102,200 $702,483,300.
AB100-ASA1, s. 1710 4Section 1710. 79.095 (4) of the statutes is amended to read:
AB100-ASA1,730,155 79.095 (4) Payment. The department shall calculate the payments due each
6taxing jurisdiction under this section by multiplying the full value as of the January
71 of the preceding year of the property that is exempt under s. 70.11 (39) and (39m)
8and that is located in the jurisdiction by the full-value gross tax rate of the
9jurisdiction for the preceding year. The department shall certify the amount of the
10payment due each taxing jurisdiction to the department of administration, which
11shall make the payments on or before the first Monday in May except that, beginning
12in 2007, the department of administration shall make the payments on or before the
134th Monday in July. For purposes of ch. 121, school districts shall treat the payments
14made in July under this subsection as if they had been received in the previous school
15year
.
AB100-ASA1, s. 1717 16Section 1717. 79.14 of the statutes is amended to read:
AB100-ASA1,730,19 1779.14 School levy tax credit. The appropriation under s. 20.835 (3) (b) is
18$319,305,000 in 1994, 1995, and 1996 and is; $469,305,000 beginning in 1997 and
19ending in 2006; and $519,305,000 in 2007 and in each year thereafter.
AB100-ASA1, s. 1718g 20Section 1718g. 84.01 (30) (intro.) of the statutes is amended to read:
AB100-ASA1,731,1021 84.01 (30) Build-operate-lease or transfer agreements. (intro.) The
22department may enter into build-operate-lease or transfer agreements with private
23entities for the construction of transportation projects, including any projects to be
24financed under s. 84.59 for transportation administrative facilities under s. 84.01
25(28) and, for projects that are not purchased by the state upon their completion, for

1the maintenance and operation of such projects. A project under this subsection may
2be constructed on state-owned land. An agreement under this subsection may not
3be entered into unless the department determines that the agreement advances the
4public interest, and the private entity has prior experience in design, construction,
5site development and environmental impact analysis and, for a project that is not
6expected to be purchased by the state upon its completion, has the capability of
7maintaining and operating the facility upon completion of the project. The following
8provisions shall be contained in any build-operate-lease or transfer agreement
9under this subsection, except that they shall be included in an agreement for a sale
10of property under par. (g) 3. only if they are relevant to that sale
:
AB100-ASA1, s. 1718i 11Section 1718i. 84.01 (30) (g) 3. of the statutes is created to read:
AB100-ASA1,731,1612 84.01 (30) (g) 3. Notwithstanding any other statute, the department may sell,
13at fair market value, the real estate upon which a park-and-ride facility is or may
14be located, if the department determines that the sale is in the best interests of the
15public and the department determines that the real estate will be used in a manner
16consistent with the state's transportation interests.
AB100-ASA1, s. 1718m 17Section 1718m. 84.013 (2) (b) of the statutes is amended to read:
AB100-ASA1,731,2118 84.013 (2) (b) Except as provided in ss. 84.014, 84.03 (3), and 84.555, and
19subject to s. 86.255, reconditioning, reconstruction and resurfacing of highways shall
20be funded from the appropriations under s. ss. 20.395 (3) (cq) to (cx) and 20.866 (2)
21(uur)
.
AB100-ASA1, s. 1719 22Section 1719. 84.014 (2) of the statutes is amended to read:
AB100-ASA1,732,223 84.014 (2) Subject to ss. 84.555 and 86.255, any southeast Wisconsin freeway
24rehabilitation projects, including the Marquette interchange reconstruction project
25and projects that involve adding one or more lanes 5 miles or more in length to the

1existing freeway, may be funded only from the appropriations under ss. 20.395 (3)
2(cr), (ct), (cw), and (cy) and 20.866 (2) (uum) and (uup).
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