SB40-ASA1-AA1,279,118
77.22
(1m) (a) For conveyances that are recorded during the period beginning
9on July 1, 2010, and ending June 30, 2011, the rate of the fee imposed under sub. (1)
10is 20 cents for each $100 of value or fraction thereof on every conveyance not
11exempted or excluded under this subchapter.
SB40-ASA1-AA1,279,1412
(b) For conveyances that are recorded after June 30, 2011, the rate of the fee
13imposed under sub. (1) is 10 cents for each $100 of value or fraction thereof on every
14conveyance not exempted or excluded under this subchapter.
SB40-ASA1-AA1,279,2217
77.24
(1) Twenty Except as provided in subs. (2) and (3), 20 percent of all fees
18collected under this subchapter shall be retained by the county and the balance shall
19be transmitted to the state. Remittances shall be made monthly by the county
20treasurers to the department of revenue by the 15th day of the month following the
21close of the month in which the fee was collected. The remittance to the department
22shall be accompanied by the returns executed under s. 77.22.
SB40-ASA1-AA1,280,524
77.24
(2) For conveyances that are recorded during the period beginning on
25July 1, 2010, and ending June 30, 2011, 40 percent of all fees collected under this
1subchapter shall be retained by the county and the balance shall be transmitted to
2the state. Remittances shall be made monthly by the county treasurers to the
3department of revenue by the 15th day of the month following the close of the month
4in which the fee was collected. The remittance to the department shall be
5accompanied by the returns executed under s. 77.22.
SB40-ASA1-AA1,280,87
77.24
(3) For conveyances that are recorded after June 30, 2011, all fees
8collected under this subchapter shall be retained by the county.".
SB40-ASA1-AA1,281,5
22"77.52
(2) (a) 11. The producing, fabricating, processing, printing or imprinting
23of tangible personal property for a consideration for consumers who furnish directly
24or indirectly the materials used in the producing, fabricating, processing, printing
1or imprinting. This subdivision does not apply to the printing or imprinting of
2tangible personal property
which will be subsequently transported outside the state
3for use outside the state by the consumer for advertising purposes
that results in
4printed material, catalogs, or envelopes that are exempt under s. 77.54 (25) or
5(25m).".
SB40-ASA1-AA1,281,1310
77.52
(2r) No part of the charge for services provided by a temporary help
11company, as defined in s. 108.02 (24m), is subject to tax under sub. (2), if the client
12for whom the services are provided controls the means of performing the services and
13is responsible for the satisfactory completion of the services.".
SB40-ASA1-AA1,281,1916
77.54
(9a) (i) A cemetery company or corporation described under section
501 17(c) (13) of the Internal Revenue Code, if the tangible personal property or taxable
18services are used exclusively by the cemetery company or corporation for the
19purposes of the company or corporation.".
SB40-ASA1-AA1,282,423
77.54
(25) The gross receipts from the sale of and the storage of printed
24material which is designed to advertise and promote the sale of merchandise, or to
1advertise the services of individual business firms, which printed material is
2purchased and stored for the purpose of subsequently transporting it outside the
3state by the purchaser for use thereafter solely outside the state.
This subsection
4does not apply to catalogs and the envelopes in which the catalogs are mailed.".
SB40-ASA1-AA1,282,219
77.54
(26) The gross receipts from the sales of and the storage, use, or other
10consumption of tangible personal property which becomes a component part of an
11industrial waste treatment facility that is exempt under s. 70.11 (21)
(a) or that
12would be exempt under s. 70.11 (21)
(a) if the property were taxable under ch. 70, or
13tangible personal property which becomes a component part of a waste treatment
14facility of this state or any agency thereof, or any political subdivision of the state or
15agency thereof as provided in s. 40.02 (28). The exemption includes replacement
16parts therefor, and also applies to chemicals and supplies used or consumed in
17operating a waste treatment facility and to purchases of tangible personal property
18made by construction contractors who transfer such property to their customers in
19fulfillment of a real property construction activity. This exemption does not apply
20to tangible personal property installed in fulfillment of a written construction
21contract entered into, or a formal written bid made, prior to July 31, 1975.".
SB40-ASA1-AA1,283,32
77.54
(30) (a) 1m. Biomass, as defined in s. 196.378 (1) (ar), that is used for fuel
3sold for residential use.
SB40-ASA1-AA1,283,95
77.54
(47) (b) 2. The shooting facility is a nonprofit organization that charges
6for shooting at the facility, but is not required to pay the tax imposed under s. 77.52
7on its gross receipts from such charges because the charges are for occasional sales,
8as provided under sub. (7m)
, or because the charges satisfy the exemption under s.
977.52 (2) (a) 2. b.".
SB40-ASA1-AA1,283,1913
77.54
(56) (a) The gross receipts from the sale of and the storage, use, or other
14consumption of a product whose power source is wind energy, direct radiant energy
15received from the sun, or gas generated from anaerobic digestion of animal manure
16and other agricultural waste, if the product produces at least 200 watts of alternating
17current or 600 British thermal units per day, except that the exemption under this
18subsection does not apply to an uninterruptible power source that is designed
19primarily for computers.
SB40-ASA1-AA1,283,2220
(b) Except for the sale of electricity or energy that is exempt from taxation
21under sub. (30), the gross receipts from the sale of and the storage, use, or other
22consumption of electricity or energy produced by a product described under par. (a).".
SB40-ASA1-AA1,284,2
177.54
(55) The gross receipts from the sale of and the storage, use, or other
2consumption of all of the following:
SB40-ASA1-AA1,284,33
(a) United States coins.
SB40-ASA1-AA1,284,44
(b) United States currency.
SB40-ASA1-AA1,284,65
(c) Any of the following that are made from gold, silver, platinum, or palladium,
6or any combination of such metals:
SB40-ASA1-AA1,284,88
2. Ingots, not including the mold in which the metal is cast.
SB40-ASA1-AA1,284,1010
(d) Commemorative medallions.".
SB40-ASA1-AA1,285,5
177.68 Deposit into the transportation fund. (1) No later than July 1, 2009,
2the department shall estimate the total amount of the taxes imposed under ss. 77.52
3and 77.53 on the sale or use of motor vehicles, motor vehicle parts, and motor vehicle
4services that are taxable under s. 77.52 (2) (a) 10. that the department collected in
5fiscal year 2008-09.
SB40-ASA1-AA1,285,10
6(2) Beginning on July 1, 2009, and on July 1 of each year thereafter, the
7department shall estimate the total amount of the taxes imposed under ss. 77.52 and
877.53 on the sale or use of motor vehicles, motor vehicle parts, and motor vehicle
9services that are taxable under s. 77.52 (2) (a) 10. that the department will collect in
10that fiscal year.
SB40-ASA1-AA1,285,15
11(3) On July 1, 2009, and on each July 1 thereafter, the department shall
12transfer from s. 20.855 (4) (fd) to the transportation fund 50 percent of the amount
13calculated by subtracting the amount estimated under sub. (1) from the amount
14estimated under sub. (2), if subtracting the amount estimated under sub. (1) from the
15amount estimated under sub. (2) results in a positive number.".
SB40-ASA1-AA1,285,19
18"
Section 2482m. 77.89 (2) (a) of the statutes is renumbered 77.89 (2) and
19amended to read:
SB40-ASA1-AA1,286,220
77.89
(2) Each municipal treasurer shall pay 20% of each payment received
21under sub. (1) and under ss. 77.84 (2) (a)
and, (am)
, (b), and (bm), 77.85, and 77.876
22to the county treasurer and shall deposit the remainder in the municipal treasury.
23The payment to the county treasurer for money received before November 1 of any
24year shall be made on or before the November 15 after its receipt. For money received
1on or after November 1 of any year, the payment to the county treasurer shall be
2made on or before November 15 of the following year.
SB40-ASA1-AA1,286,1814
79.043
(5) Except as provided under s. 79.02 (3) (e), for the distribution
15beginning in 2005 and
subsequent years ending in 2007, each county and
16municipality shall receive a payment under this section and s. 79.035 that is equal
17to the amount of the payment determined for the county or municipality under this
18section and s. 79.035 in 2004.
SB40-ASA1-AA1,286,2220
79.043
(6) (a) Except as provided in s. 79.02 (3) (e), in 2008 each county shall
21receive a payment under this section and s. 79.035 that is equal to the amount it
22received in 2007, minus 5 percent of the amount it received in 2007.
SB40-ASA1-AA1,287,3
1(b) Except as provided in s. 79.02 (3) (e) and par. (c), in 2008 each municipality
2shall receive a payment under this section and s. 79.035 that is equal to the amount
3it received in 2007.
SB40-ASA1-AA1,287,94
(c) Except as provided in s. 79.02 (3) (e), in 2008 each municipality shall receive
5a payment under this section and s. 79.035 that is equal to the amount it received
6in 2007, minus 12.5 percent of the amount it received in 2007, if the municipality's
72007 population exceeded 20,000 and if its distribution under this section and s.
879.035 in 2007 exceeded an amount equal to the municipality's 2007 population
9multiplied by $250.
SB40-ASA1-AA1,287,1411
79.043
(7) Except as provided under s. 79.02 (3) (e), for the distribution in 2009
12and subsequent years, each county and municipality shall receive a payment under
13this section and s. 79.035 that is equal to the amount of the payment determined for
14the county or municipality under this section and s. 79.035 in 2008.".
SB40-ASA1-AA1,288,317
79.04
(1) (intro.) Annually, except for production plants that begin operation
18after December 31, 2003, or begin operation as a repowered production plant after
19December 31, 2003,
and except as provided in sub. (4m), the department of
20administration, upon certification by the department of revenue, shall distribute to
21a municipality having within its boundaries a production plant, general structure,
22or substation, used by a light, heat, or power company assessed under s. 76.28 (2) or
2376.29 (2), except property described in s. 66.0813 unless the production plant or
24substation is owned or operated by a local governmental unit located outside of the
1municipality, or by an electric cooperative assessed under ss. 76.07 and 76.48,
2respectively, or by a municipal electric company under s. 66.0825 the amount
3determined as follows:
SB40-ASA1-AA1,288,105
79.04
(1) (b) 1. Beginning with the distribution under this subsection in 1991,
6and ending with the distribution under this subsection in 2008, the amount
7determined under par. (a) to value property used by a light, heat or power company
8in a municipality may not be less than the amount determined to value the property
9for the distribution to the municipality under this subsection in 1990, subject to
10subds. 2., 3. and 4.
SB40-ASA1-AA1,289,2012
79.04
(2) (a) Annually, except for production plants that begin operation after
13December 31, 2003, or begin operation as a repowered production plant after
14December 31, 2003,
and except as provided in sub. (4m), the department of
15administration, upon certification by the department of revenue, shall distribute
16from the shared revenue account or, for the distribution in 2003, from the
17appropriation under s. 20.835 (1) (t), 2003 stats., to any county having within its
18boundaries a production plant, general structure, or substation, used by a light, heat
19or power company assessed under s. 76.28 (2) or 76.29 (2), except property described
20in s. 66.0813 unless the production plant or substation is owned or operated by a local
21governmental unit that is located outside of the municipality in which the production
22plant or substation is located, or by an electric cooperative assessed under ss. 76.07
23and 76.48, respectively, or by a municipal electric company under s. 66.0825 an
24amount determined by multiplying by 6 mills in the case of property in a town and
25by 3 mills in the case of property in a city or village the first $125,000,000 of the
1amount shown in the account, plus leased property, of each public utility except
2qualified wholesale electric companies, as defined in s. 76.28 (1) (gm), on December
331 of the preceding year for "production plant, exclusive of land," "general
4structures," and "substations," in the case of light, heat and power companies,
5electric cooperatives or municipal electric companies, for all property within the
6municipality in accordance with the system of accounts established by the public
7service commission or rural electrification administration, less depreciation thereon
8as determined by the department of revenue and less the value of treatment plant
9and pollution abatement equipment, as defined under s. 70.11 (21)
(a), as determined
10by the department of revenue plus an amount from the shared revenue account or,
11for the distribution in 2003, from the appropriation under s. 20.835 (1) (t), 2003
12stats., determined by multiplying by 6 mills in the case of property in a town, and 3
13mills in the case of property in a city or village, of the total original cost of production
14plant, general structures, and substations less depreciation, land and approved
15waste treatment facilities of each qualified wholesale electric company, as defined in
16s. 76.28 (1) (gm), as reported to the department of revenue of all property within the
17municipality. The total of amounts, as depreciated, from the accounts of all public
18utilities for the same production plant is also limited to not more than $125,000,000.
19The amount distributable to a county under this subsection and sub. (6) in any year
20shall not exceed $100 times the population of the county.
SB40-ASA1-AA1,290,222
79.04
(2) (am) 1. Beginning with the distribution under this subsection in 1991,
23and ending with the distribution under this subsection in 2008, the amount
24determined under par. (a) to value property used by a light, heat or power company
1in a county may not be less than the amount determined to value the property for the
2distribution to the county under this subsection in 1990, subject to subds. 2. and 3.
