Amendment AA122-ASA1-AB75

AB75-ASA1-AA122,48,18 71.28 (3w) (bm) 3. In addition to the credits under par. (b) and subds. 1. and 2., and subject to the limitations provided in this subsection and s. 560.799, for taxable years beginning after December 31, 2008, a claimant may claim as a credit against the tax imposed under s. 71.23 up to 10 percent of the claimant's significant capital expenditures, as determined by the department of commerce under s. 560.799 (5m).

AB75-ASA1-AA122, s. 1655r Section 1655r. 71.28 (3w) (c) 3. of the statutes is amended to read:

AB75-ASA1-AA122,48,22 71.28 (3w) (c) 3. No credit may be allowed under this subsection unless the claimant includes with the claimant's return a copy of the claimant's certification for tax benefits under s. 560.799 (5) or (5m).".

AB75-ASA1-AA122,48,23 186. Page 940, line 20: delete "2011" and substitute "2009".

AB75-ASA1-AA122,48,24 187. Page 941, line 14: after that line insert:

AB75-ASA1-AA122,49,3 "3. The maximum amount of credits that may be awarded under this subsection and ss. 71.07 (3q) and 71.28 (3q) for the period beginning on January 1, 2010, and ending on June 30, 2013, is $14,500,000.".

AB75-ASA1-AA122,49,7 188. Page 941, line 21: after "(bb)" insert ", except that the amounts certified under this subdivision for taxable years beginning after December 31, 2009, and before January 1, 2012, shall be paid in taxable years beginning after December 31, 2011".

AB75-ASA1-AA122,49,8 189. Page 941, line 21: after that line insert:

AB75-ASA1-AA122,49,10 " Section 1721m. 71.47 (3w) (bm) 1. of the statutes, as affected by 2009 Wisconsin Act 11, is amended to read:

AB75-ASA1-AA122,49,20 71.47 (3w) (bm) 1. In addition to the credits under par. (b) and subd. subds. 2. and 3., and subject to the limitations provided in this subsection and s. 560.799, a claimant may claim as a credit against the tax imposed under s. 71.43 an amount equal to a percentage, as determined by the department of commerce, not to exceed 100 percent, of the amount the claimant paid in the taxable year to upgrade or improve the job-related skills of any of the claimant's full-time employees, to train any of the claimant's full-time employees on the use of job-related new technologies, or to provide job-related training to any full-time employee whose employment with the claimant represents the employee's first full-time job. This subdivision does not apply to employees who do not work in an enterprise zone.

AB75-ASA1-AA122, s. 1721n Section 1721n. 71.47 (3w) (bm) 2. of the statutes, as created by 2009 Wisconsin Act 11, is amended to read:

AB75-ASA1-AA122,50,11 71.47 (3w) (bm) 2. In addition to the credits under par. (b) and subd. subds. 1. and 3., and subject to the limitations provided in this subsection and s. 560.799, a claimant may claim as a credit against the tax imposed under s. 71.43 an amount equal to the percentage, as determined by the department of commerce under s. 560.799, not to exceed 7 percent, of the claimant's zone payroll paid in the taxable year to all of the claimant's full-time employees whose annual wages are greater than $20,000 in a tier I county or municipality, not including the wages paid to the employees determined under par. (b) 1., or greater than $30,000 in a tier II county or municipality, not including the wages paid to the employees determined under par. (b) 1., and who the claimant employed in the enterprise zone in the taxable year, if the total number of such employees is equal to or greater than the total number of such employees in the base year. A claimant may claim a credit under this subdivision for no more than 5 consecutive taxable years.

AB75-ASA1-AA122, s. 1721p Section 1721p. 71.47 (3w) (bm) 3. of the statutes is created to read:

AB75-ASA1-AA122,50,18 71.47 (3w) (bm) 3. In addition to the credits under par. (b) and subds. 1. and 2., and subject to the limitations provided in this subsection and s. 560.799, for taxable years beginning after December 31, 2008, a claimant may claim as a credit against the tax imposed under s. 71.43 up to 10 percent of the claimant's significant capital expenditures, as determined by the department of commerce under s. 560.799 (5m).

AB75-ASA1-AA122, s. 1721r Section 1721r. 71.47 (3w) (c) 3. of the statutes is amended to read:

AB75-ASA1-AA122,50,22 71.47 (3w) (c) 3. No credit may be allowed under this subsection unless the claimant includes with the claimant's return a copy of the claimant's certification for tax benefits under s. 560.799 (5) or (5m).".

AB75-ASA1-AA122,50,23 190. Page 954, line 12: after that line insert:

AB75-ASA1-AA122,50,24 " Section 1741w. 71.54 (1) (f) (intro.) of the statutes is amended to read:

AB75-ASA1-AA122,51,3 71.54 (1) (f) 2001 and thereafter. (intro.) The Subject to sub. (2m), the amount of any claim filed in 2001 and thereafter and based on property taxes accrued or rent constituting property taxes accrued during the previous year is limited as follows:

AB75-ASA1-AA122, s. 1741we Section 1741we. 71.54 (2) (b) 3. of the statutes is amended to read:

AB75-ASA1-AA122,51,6 71.54 (2) (b) 3. In Subject to sub. (2m), in calendar year 1990 or any subsequent calendar year, $1,450.".

AB75-ASA1-AA122,51,8 191. Page 954, line 15: delete "amount for" and substitute "amounts of the threshold income under sub. (1) (f) 1. and 2.,".

AB75-ASA1-AA122,51,10 192. Page 954, line 16: after "sub. (1) (f) 3." insert "and the maximum property taxes under sub. (2) (b) 3.".

AB75-ASA1-AA122,51,11 193. Page 954, line 23: delete "number. The" and substitute "number. Each".

AB75-ASA1-AA122,51,12 194. Page 955, line 6: delete "under".

AB75-ASA1-AA122,51,14 195. Page 955, line 7: delete "sub. (1) (f) 1. and 2." and substitute "as calculated under par. (a)".

AB75-ASA1-AA122,51,16 196. Page 971, line 10: after "withhold" insert ", not more frequently than on a quarterly basis,".

AB75-ASA1-AA122,51,17 197. Page 971, line 12: delete lines 12 to 18.

AB75-ASA1-AA122,51,19 198. Page 972, line 18: delete the material beginning with that line and ending with page 973, line 10.

AB75-ASA1-AA122,51,20 199. Page 982, line 22: after that line insert:

AB75-ASA1-AA122,51,22 "(h) Exceptions. This subsection does not apply to a financial institution that has assets of less than $10,000,000.".

AB75-ASA1-AA122,52,2 200. Page 987, line 24: delete the material beginning with that line and ending with page 988, line 22.

AB75-ASA1-AA122,52,3 201. Page 989, line 23: after "REGIONAL" insert "SOUTHEASTERN".

AB75-ASA1-AA122,52,5 202. Page 989, line 24: delete "TRANSIT KRM" and substitute "REGIONAL TRANSIT".

AB75-ASA1-AA122,52,7 203. Page 989, line 25: delete "PROFITS TAX" and substitute "ASSESSMENT".

AB75-ASA1-AA122,52,8 204. Page 1008, line 25: after "under s." insert "66.1038 or".

AB75-ASA1-AA122,52,10 205. Page 1017, line 17: delete the material beginning with that line and ending with page 1018, line 3.

AB75-ASA1-AA122,52,11 206. Page 1020, line 10: after that line insert:

AB75-ASA1-AA122,52,13 " Section 1856d. 77.70 of the statutes is renumbered 77.70 (1) and amended to read:

AB75-ASA1-AA122,53,2 77.70 (1) Any county desiring to impose county sales and use taxes under this subchapter may do so by the adoption of an ordinance, stating its purpose and referring to this subchapter. The rate of the tax imposed under this subsection is 0.5 percent of the gross receipts or sales price. The county sales and use taxes may be imposed only for the purpose of directly reducing the property tax levy and only in their entirety as provided in this subchapter. That ordinance shall be effective on the first day of January, the first day of April, the first day of July or the first day of October. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 60 days before the effective date of the repeal.

AB75-ASA1-AA122, s. 1856e Section 1856e. 77.70 (1) of the statutes, as affected by Wisconsin Acts 2 and ... (this act), is repealed and recreated to read:

AB75-ASA1-AA122,53,16 77.70 (1) Any county desiring to impose county sales and use taxes under this subchapter may do so by the adoption of an ordinance, stating its purpose and referring to this subchapter. The rate of the tax imposed under this subsection is 0.5 percent of the sales price or purchase price. The county sales and use taxes may be imposed only for the purpose of directly reducing the property tax levy and only in their entirety as provided in this subchapter. That ordinance shall be effective on the first day of January, the first day of April, the first day of July or the first day of October. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal.

AB75-ASA1-AA122, s. 1856f Section 1856f. 77.70 (2) of the statutes is created to read:

AB75-ASA1-AA122,54,6 77.70 (2) In addition to the taxes imposed under subs. (1) and (3), if Milwaukee County satisfies the conditions under s. 66.1038 (5) (b), Milwaukee County may adopt an ordinance to impose a sales and use tax under this subchapter at the rate of 0.5 percent of the gross receipts or sales price. The taxes may be imposed only in their entirety. If Milwaukee County imposes the taxes under this subsection, it shall not levy property taxes for transit purposes. If Milwaukee County imposes the taxes under this subsection, it shall distribute the tax revenue price to the Milwaukee Transit Authority created under s. 66.1038. An ordinance adopted under this subsection shall be effective on the first day of January, the first day of April, the first day of July or the first day of October. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal.

AB75-ASA1-AA122, s. 1856g Section 1856g. 77.70 (2) of the statutes, as created by 2009 Wisconsin Act ... (this act), is repealed and recreated to read:

AB75-ASA1-AA122,54,22 77.70 (2) In addition to the taxes imposed under subs. (1) and (3), if the Milwaukee County satisfies the conditions under s. 66.1038 (5) (b), Milwaukee County may adopt an ordinance to impose a sales and use tax under this subchapter at the rate of 0.5 percent of the sales price or purchase price. The taxes may be imposed only in their entirety. If Milwaukee County imposes the taxes under this subsection, it shall not levy property taxes for transit purposes. If Milwaukee County imposes the taxes under this subsection, it shall distribute the tax revenue to the Milwaukee Transit Authority created under s. 66.1038. An ordinance adopted under this subsection shall be effective on the first day of January, the first day of April, the first day of July or the first day of October. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal.

AB75-ASA1-AA122, s. 1856h Section 1856h. 77.70 (3) of the statutes is created to read:

AB75-ASA1-AA122,55,10 77.70 (3) In addition to the taxes imposed under subs. (1) and (2), Milwaukee County may adopt an ordinance to impose a sales and use tax under this subchapter at the rate of 0.15 percent of the gross receipts or sales price. The taxes may be imposed only in their entirety. Milwaukee County shall distribute the tax revenue to the municipalities located in whole or in part in Milwaukee County in proportion to the number of police and fire personnel employed in each municipality. An ordinance adopted under this subsection shall be effective on the first day of January, the first day of April, the first day of July or the first day of October. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal.

AB75-ASA1-AA122, s. 1856i Section 1856i. 77.70 (3) of the statutes, as created by 2009 Wisconsin Act ... (this act), is repealed and recreated to read:

AB75-ASA1-AA122,55,24 77.70 (3) In addition to the taxes imposed under subs. (1) and (2), Milwaukee County may adopt an ordinance to impose a sales and use tax under this subchapter at the rate of 0.15 percent of the sales price or purchase price. The taxes may be imposed only in their entirety. Milwaukee County shall distribute the tax revenue to the municipalities located in whole or in part in Milwaukee County in proportion to the number of police and fire personnel employed in each municipality. An ordinance adopted under this subsection shall be effective on the first day of January, the first day of April, the first day of July or the first day of October. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal.".

AB75-ASA1-AA122,56,2 207. Page 1021, line 15: delete the material beginning with ", or 1.0" and ending with "(2) (a)," on line 16.

AB75-ASA1-AA122,56,4 208. Page 1022, line 18: delete "rate of 0.5%" and substitute "rate of 0.5% rates under s. 77.70".

AB75-ASA1-AA122,56,6 209. Page 1023, line 6: delete "rate of 0.5 percent" and substitute "rates under s. 77.70".

AB75-ASA1-AA122,56,8 210. Page 1023, line 16: delete "rate of 0.5%" and substitute "rate of 0.5% rates under s. 77.70".

AB75-ASA1-AA122,56,10 211. Page 1024, line 7: delete "rate of 0.5 percent" and substitute "rates under s. 77.70".

AB75-ASA1-AA122,56,12 212. Page 1025, line 1: delete "rate of 0.5%" and substitute "rate of 0.5% rates under s. 77.70".

AB75-ASA1-AA122,56,14 213. Page 1025, line 15: delete "rate of 0.5 percent" and substitute "rates under s. 77.70".

AB75-ASA1-AA122,56,16 214. Page 1026, line 2: delete "rate of 0.5 percent" and substitute " rate of 0.5 percent rates under s. 77.70".

AB75-ASA1-AA122,56,18 215. Page 1026, line 16: delete "rate of 0.5 percent" and substitute "rates under s. 77.70".

AB75-ASA1-AA122,56,20 216. Page 1036, line 19: delete "REGIONAL TRANSIT KRM" and substitute "SOUTHEASTERN REGIONAL TRANSIT".

AB75-ASA1-AA122,56,22 217. Page 1036, line 23: delete " A regional transit The KRM" and substitute " A The southeastern regional transit".

AB75-ASA1-AA122,56,23 218. Page 1036, line 24: delete "$16" and substitute " $18".

AB75-ASA1-AA122,57,2 219. Page 1037, line 7: delete the material beginning with "regional" and ending with "KRM" on line 8 and substitute " southeastern regional transit".

AB75-ASA1-AA122,57,4 220. Page 1037, line 13: on lines 13 and 20, delete "KRM" and substitute "southeastern regional transit".

AB75-ASA1-AA122,57,6 221. Page 1038, line 1: on lines 1, 8, 9, 17 and 18, delete "KRM" and substitute "southeastern regional transit".

AB75-ASA1-AA122,57,8 222. Page 1039, line 2: delete "PROFITS TAX" and substitute "ASSESSMENT".

AB75-ASA1-AA122,57,9 223. Page 1039, line 9: delete lines 9 to 16 and substitute:

AB75-ASA1-AA122,57,12 "(4d) "Gross receipts" means taxable gallons multiplied by the wholesale price, as established under s. 77.9982 (4m), for the calendar quarter in which the first sale of the taxable gallons occurred.".

AB75-ASA1-AA122,57,13 224. Page 1039, line 20: after that line insert:

AB75-ASA1-AA122,57,20 "(7d) "Taxable gallons" means the number of gallons involved in the first sale of motor vehicle fuel received by a supplier for sale in this state, for sale for export to this state, or for export to this state. "Taxable gallons" does not include the number of gallons involved in the first sale of motor vehicle fuel received by a supplier for sale in this state, for sale for export to this state, or for export to this state, if the motor vehicle fuel is biodiesel fuel, ethanol blended with gasoline consisting of at least 85 percent ethanol, or motor vehicle fuel specified under s. 78.01 (2) or (2m).".

AB75-ASA1-AA122,57,21 225. Page 1039, line 21: after that line insert:

AB75-ASA1-AA122,57,23 "(8m) "Wholesale price" means the net price, excluding any state or federal tax or fee, as published by the department.".

AB75-ASA1-AA122,58,2 226. Page 1039, line 23: delete "the following percentages" and substitute "2 percent".

AB75-ASA1-AA122,58,3 227. Page 1039, line 23: delete "a tax" and substitute "an assessment".

AB75-ASA1-AA122,58,5 228. Page 1040, line 2: delete that line and substitute "to this state, or for export to this state.".

AB75-ASA1-AA122,58,6 229. Page 1040, line 3: delete lines 3 to 9.

AB75-ASA1-AA122,58,8 230. Page 1040, line 13: on lines 13, 14, 15, 16 and 24, delete "tax" and substitute "assessment".

AB75-ASA1-AA122,58,9 231. Page 1040, line 15: delete "purchase" and substitute "wholesale".

AB75-ASA1-AA122,58,11 232. Page 1040, line 19: on lines 19 and 21, delete "taxes" and substitute "assessments".

AB75-ASA1-AA122,58,13 233. Page 1041, line 5: delete the material beginning with that line and ending with page 1042, line 2, and substitute:

AB75-ASA1-AA122,58,21 "(4m) For purposes of determining the amount of the assessments imposed under this subchapter, the department shall establish a wholesale price of $1.60 per gallon for August 2009 and shall adjust the wholesale price each subsequent calendar quarter after August 2009 according to a calculation established by the department by rule. The wholesale price established under this subsection for any calendar quarter shall be no less than $1.52 per gallon and no more than $2.24 per gallon. The department shall provide notice of the wholesale price no later than 14 days before any adjustment in the wholesale price.".

AB75-ASA1-AA122,58,22 234. Page 1042, line 8: delete "taxes" and substitute "assessments".

AB75-ASA1-AA122,59,2 235. Page 1044, line 2: delete that line and substitute "appropriation accounts under s. 20.835 (1) (q) and (r) in an amount determined under sub. (2).".

AB75-ASA1-AA122,59,3 236. Page 1046, line 22: delete "and (q)" and substitute ", (q), and (r)".

AB75-ASA1-AA122,59,5 237. Page 1047, line 19: delete "Its" and substitute "Its Except as provided in sub. (2b), its".

AB75-ASA1-AA122,59,6 238. Page 1048, line 4: after that line insert:

AB75-ASA1-AA122,59,7 " Section 1900i. 79.05 (2b) of the statutes is created to read:

AB75-ASA1-AA122,59,9 79.05 (2b) The calculation under sub. (2) (c) shall not include any amount of police and fire expenditures funded from a municipality's general fund balance.".

AB75-ASA1-AA122,59,10 239. Page 1053, line 3: delete lines 3 to 9.