AB40-ASA1,882,218 (b) The sales price from services subject to the tax under s. 77.52 (2) or the lease,
19rental, or license of tangible personal property and property, items, and goods
20specified under s. 77.52 (1) (b), (c), and (d), is not subject to the taxes under this
21subchapter, and a decrease in the tax rate imposed under this subchapter on those
22services first applies, beginning with bills rendered on or after the effective date of
23the repeal or sunset of a county ordinance, or special district resolution, or transit
24authority resolution
imposing the tax or other rate decrease, regardless of whether

1the service is furnished or the property, item, or good is leased, rented, or licensed
2to the customer before or after that date.
AB40-ASA1, s. 2183q 3Section 2183q. 77.77 (3) of the statutes is amended to read:
AB40-ASA1,882,134 77.77 (3) The sale of building materials to contractors engaged in the business
5of constructing, altering, repairing or improving real estate for others is not subject
6to the taxes under this subchapter, and the incremental amount of tax caused by the
7rate increase applicable to those materials is not due, if the materials are affixed and
8made a structural part of real estate, and the amount payable to the contractor is
9fixed without regard to the costs incurred in performing a written contract that was
10irrevocably entered into prior to the effective date of the county ordinance, special
11district resolution, transit authority resolution, or rate increase or that resulted from
12the acceptance of a formal written bid accompanied by a bond or other performance
13guaranty that was irrevocably submitted before that date.
AB40-ASA1, s. 2183r 14Section 2183r. 77.78 of the statutes is amended to read:
AB40-ASA1,882,21 1577.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle,
16as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle or aircraft that
17is required to be registered by this state may be registered or titled by this state
18unless the registrant files a sales and use tax report and pays the county tax, transit
19authority tax,
and special district tax at the time of registering or titling to the state
20agency that registers or titles the property. That state agency shall transmit those
21tax revenues to the department of revenue.
AB40-ASA1, s. 2184 22Section 2184. Subchapter VII (title) of chapter 77 [precedes 77.92] of the
23statutes is amended to read:
AB40-ASA1,882,2424 Chapter 77
AB40-ASA1,883,2
1Subchapter VII
2Recycling Economic development surcharge
AB40-ASA1, s. 2184n 3Section 2184n. 77.92 (4) of the statutes is amended to read:
AB40-ASA1,883,194 77.92 (4) "Net business income," with respect to a partnership, means taxable
5income as calculated under section 703 of the Internal Revenue Code; plus the items
6of income and gain under section 702 of the Internal Revenue Code, including taxable
7state and municipal bond interest and excluding nontaxable interest income or
8dividend income from federal government obligations; minus the items of loss and
9deduction under section 702 of the Internal Revenue Code, except items that are not
10deductible under s. 71.21; plus guaranteed payments to partners under section 707
11(c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de),
12(2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r),
13(3rm), (3rn), (3s), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5n), (5r), (5rm), and
14(8r); and plus or minus, as appropriate, transitional adjustments, depreciation
15differences, and basis differences under s. 71.05 (13), (15), (16), (17), and (19); but
16excluding income, gain, loss, and deductions from farming. "Net business income,"
17with respect to a natural person, estate, or trust, means profit from a trade or
18business for federal income tax purposes and includes net income derived as an
19employee as defined in section 3121 (d) (3) of the Internal Revenue Code.
AB40-ASA1, s. 2185 20Section 2185. 77.93 (intro.) of the statutes is amended to read:
AB40-ASA1,883,23 2177.93 Applicability. (intro.) For the privilege of doing business in this state,
22there is imposed a recycling an economic development surcharge on the following
23entities:
AB40-ASA1, s. 2186 24Section 2186. 77.96 (6) of the statutes is amended to read:
AB40-ASA1,884,2
177.96 (6) The department of revenue shall refer to the surcharge under this
2subchapter as the recycling economic development surcharge.
AB40-ASA1, s. 2187 3Section 2187. 77.97 of the statutes is amended to read:
AB40-ASA1,884,6 477.97 Use of revenue. The department of revenue shall deposit the
5surcharge, interest and penalties collected under this subchapter in the recycling
6and renewable energy
economic development fund under s. 25.49.
AB40-ASA1, s. 2187d 7Section 2187d. Subchapter XIII (title) of chapter 77 [precedes 77.997] of the
8statutes is repealed.
AB40-ASA1, s. 2187f 9Section 2187f. 77.9971 of the statutes is repealed.
AB40-ASA1, s. 2187h 10Section 2187h. 77.9972 of the statutes is repealed.
AB40-ASA1, s. 2187j 11Section 2187j. 77.9973 of the statutes is renumbered 77.9973 (1).
AB40-ASA1, s. 2187L 12Section 2187L. 77.9973 of the statutes, as affected by 2011 Wisconsin Act ...
13(this act), is repealed.
AB40-ASA1, s. 2187n 14Section 2187n. 77.9973 (2) of the statutes is created to read:
AB40-ASA1,884,1915 77.9973 (2) Retailers and the department of revenue may not collect fees under
16this subchapter for the southeastern regional transit authority after the effective
17date of this subsection .... [LRB inserts date], except that the department of revenue
18may collect from retailers fees that accrued before the effective date of this subsection
19.... [LRB inserts date], and fees, interest, and penalties that relate to those taxes.
AB40-ASA1, s. 2187p 20Section 2187p. 79.01 (2) of the statutes is repealed.
AB40-ASA1, s. 2188 21Section 2188. 79.01 (2d) of the statutes is amended to read:
AB40-ASA1,885,222 79.01 (2d) There is established an account in the general fund entitled the
23"County and Municipal Aid Account." Beginning with the distributions in 2011, the
24The total amount to be distributed each year in 2011 to counties and municipalities
25from the county and municipal aid account is $824,825,715 and the total amount to

1be distributed to counties and municipalities in 2012, and in each year thereafter,
2from the county and municipal aid account is $748,075,715
.
AB40-ASA1, s. 2188d 3Section 2188d. 79.01 (2m) of the statutes is amended to read:
AB40-ASA1,885,74 79.01 (2m) There is established an account in the general fund entitled the
5"Public Utility Distribution Account," referred to in this chapter as the "public utility
6account." There shall be appropriated to the public utility account the sums specified
7in s. 79.04 (5), (6), and (7).
AB40-ASA1, s. 2188e 8Section 2188e. 79.01 (4) of the statutes is repealed.
AB40-ASA1, s. 2188f 9Section 2188f. 79.015 of the statutes is amended to read:
AB40-ASA1,885,13 1079.015 Statement of estimated payments. The department of revenue, on
11or before September 15 of each year, shall provide to each municipality and county
12a statement of estimated payments to be made in the next calendar year to the
13municipality or county under ss. 79.03, 79.035, 79.04, and 79.05, 79.058, and 79.06.
AB40-ASA1, s. 2188g 14Section 2188g. 79.02 (2) (b) of the statutes is amended to read:
AB40-ASA1,885,1815 79.02 (2) (b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall
16equal 15% of the municipality's or county's estimated payments under ss. 79.03,
1779.035, and 79.04, 79.058, and 79.06 and 100% of the municipality's estimated
18payments under s. 79.05.
AB40-ASA1, s. 2188h 19Section 2188h. 79.02 (3) (a) of the statutes is amended to read:
AB40-ASA1,885,2320 79.02 (3) (a) Subject to s. 59.605 (4), payments to each municipality and county
21in November shall equal that municipality's or county's entitlement under ss. 79.03,
2279.035, 79.04, and 79.05, 79.058, and 79.06 for the current year, minus the amount
23distributed to the municipality or county in July.
AB40-ASA1, s. 2188i 24Section 2188i. 79.02 (3) (b) of the statutes is repealed.
AB40-ASA1, s. 2188j 25Section 2188j. 79.02 (3) (c) of the statutes is repealed.
AB40-ASA1, s. 2188k
1Section 2188k. 79.02 (3) (d) of the statutes is repealed.
AB40-ASA1, s. 2189 2Section 2189. 79.02 (3) (e) of the statutes is amended to read:
AB40-ASA1,886,83 79.02 (3) (e) For the distribution in 2004 and subsequent years, the total
4amount of the November payments to each county and municipality under s. 79.035
5shall be reduced by an amount equal to the amount of supplements paid from the
6appropriation accounts under s. 20.435 (4) (b) and (gm) that the county or
7municipality received for the fiscal year in which a payment is made under this
8section, as determined under s. 49.45 (51).
AB40-ASA1, s. 2188L 9Section 2188L. 79.02 (4) of the statutes is repealed.
AB40-ASA1, s. 2190d 10Section 2190d. 79.03 of the statutes is repealed.
AB40-ASA1, s. 2191b 11Section 2191b. 79.035 (1) of the statutes is amended to read:
AB40-ASA1,886,1612 79.035 (1) In 2004 and subsequent years, except as provided under s. 79.02 (4),
13each
Each county and municipality shall receive a payment from the county and
14municipal aid account and, beginning with payments in November 2009, from the
15appropriation accounts under s. 20.835 (1) (q) and (r) in an amount determined under
16sub. (2) this section.
AB40-ASA1, s. 2191c 17Section 2191c. 79.035 (1) of the statutes, as affected by 2011 Wisconsin Act
18.... (this act), is repealed and recreated to read:
AB40-ASA1,886,2119 79.035 (1) Each county and municipality shall receive a payment from the
20county and municipal aid account and from the appropriation account under s.
2120.835 (1) (r) in an amount determined under this section.
AB40-ASA1, s. 2191d 22Section 2191d. 79.035 (2) of the statutes is repealed.
AB40-ASA1, s. 2191g 23Section 2191g. 79.035 (4) of the statutes is created to read:
AB40-ASA1,887,224 79.035 (4) (a) For the distribution in 2012, the total amount of the payments
25to all municipalities under this section shall be reduced by $47,663,400 and the total

1amount of the payments to all counties under this section shall be reduced by
2$29,086,600.
AB40-ASA1,887,93 (b) 1. To calculate the reduction under this subsection for each municipality, the
4department of revenue shall first divide $47,663,400 by the total population of all
5municipalities. The department shall then adjust the result of the calculation to
6establish a per capita amount applied to all municipalities so that the reduction for
7each municipality is no more than the maximum allowable reduction under this
8subsection for that municipality and so that the total reductions to county and
9municipal aid payments for municipalities under this subsection is $47,663,400.
AB40-ASA1,887,1610 2. To calculate the reduction under this subsection for each county, the
11department of revenue shall first divide $29,086,600 by the total population of all
12counties. The department shall then adjust the result of the calculation to establish
13a per capita amount applied to all counties so that the reduction for each county is
14no more than the maximum allowable reduction under this subsection for that
15county and so that the total reductions to county and municipal aid payments for
16counties under this subsection is $29,086,600.
AB40-ASA1,887,2017 (c) 1. The reduction for a municipality that has a population of less than 2,500
18is the amount calculated by multiplying the amount determined under par. (b) 1. by
19the municipality's population, multiplied by the quotient of the municipality's
20population divided by 2,500.
AB40-ASA1,887,2521 2. Except as provided under par. (h), the reduction determined under this
22paragraph may not exceed the lesser of an amount equal to 15 percent of the
23municipality's payment under this section in 2011, prior to any reduction under s.
2479.02 (3) (e), or 10 cents for each $1,000 of the municipality's equalized value, as
25determined under s. 70.57.
AB40-ASA1,888,4
1(d) 1. The reduction for a municipality that has a population of at least 2,500,
2but no greater than 10,000, is the amount equal to 10 cents for each $1,000 of the
3municipality's equalized value, as determined under s. 70.57, plus the amount
4determined as follows:
AB40-ASA1,888,65 a. Multiply the amount determined under par. (b) 1. by the municipality's
6population.
AB40-ASA1,888,77 b. Subtract 2,500 from the municipality's population.
AB40-ASA1,888,88 c. Divide the number determined under subd. 1. b. by 7,500.
AB40-ASA1,888,109 d. Multiply the number determined under subd. 1. a. by the number
10determined under subd. 1. c.
AB40-ASA1,888,1511 2. Except as provided in par. (h), the reduction determined under this
12paragraph may not exceed the lesser of an amount equal to 15 percent of the
13municipality's payment under this section in 2011, prior to any reduction under s.
1479.02 (3) (e), or 15 cents for each $1,000 of the municipality's equalized value, as
15determined under s. 70.57.
AB40-ASA1,888,1916 (e) 1. The reduction for a municipality that has a population greater than
1710,000, but no greater than 50,000, is the amount equal to 15 cents for each $1,000
18of the municipality's equalized value, as determined under s. 70.57, plus the amount
19determined as follows:
AB40-ASA1,888,2120 a. Multiply the amount determined under par. (b) 1. by the municipality's
21population.
AB40-ASA1,888,2222 b. Subtract 10,000 from the municipality's population.
AB40-ASA1,888,2323 c. Divide the number determined under subd. 1. b. by 40,000.
AB40-ASA1,888,2524 d. Multiply the number determined under subd. 1. a. by the number
25determined under subd. 1. c.
AB40-ASA1,889,5
12. Except as provided in par. (h), the reduction determined under this
2paragraph may not exceed the lesser of an amount equal to 15 percent of the
3municipality's payment under this section in 2011, prior to any reduction under s.
479.02 (3) (e), or 25 cents for each $1,000 of the municipality's equalized value, as
5determined under s. 70.57.
AB40-ASA1,889,96 (f) 1. The reduction for a municipality that has a population greater than
750,000, but no greater than 110,000, is the amount equal to 25 cents for each $1,000
8of the municipality's equalized value, as determined under s. 70.57, plus the amount
9determined as follows:
AB40-ASA1,889,1110 a. Multiply the amount determined under par. (b) 1. by the municipality's
11population.
AB40-ASA1,889,1212 b. Subtract 50,000 from the municipality's population.
AB40-ASA1,889,1313 c. Divide the number determined under subd. 1. b. by 60,000.
AB40-ASA1,889,1514 d. Multiply the number determined under subd. 1. a. by the number
15determined under subd. 1. c.
AB40-ASA1,889,2016 2. Except as provided in par. (h), the reduction determined under this
17paragraph may not exceed the lesser of an amount equal to 15 percent of the
18municipality's payment under this section in 2011, prior to any reduction under s.
1979.02 (3) (e), or 30 cents for each $1,000 of the municipality's equalized value, as
20determined under s. 70.57.
AB40-ASA1,890,321 (g) The reduction for a municipality that has a population greater than 110,000
22is an amount equal to 30 cents for each $1,000 of the municipality's equalized value,
23as determined under s. 70.57, plus an amount equal to the municipality's population
24multiplied by the amount determined under par. (b) 1., except that the reduction
25determined under this paragraph may not exceed the lesser of an amount equal to

125 percent of the municipality's payment under this section in 2011, prior to any
2reduction under s. 79.02 (3) (e), or 35 cents for each $1,000 in equalized value, as
3determined under s. 70.57.
AB40-ASA1,890,84 (h) The reduction determined under par. (c), (d), (e), or (f) for a town or village
5may not exceed the lesser of an amount equal to 25 percent of the town's or village's
6payment under this section in 2011, prior to any reduction under s. 79.02 (3) (e), or
7the amount determined under par. (c) 2., (d) 2., (e) 2., or (f) 2. based on equalized
8value.
AB40-ASA1,890,149 (i) The reduction for a county is the amount determined under par. (b) 2.
10multiplied by the county's population, except that the reduction determined under
11this paragraph may not exceed the lesser of an amount equal to 25 percent of the
12county's payment under this section in 2011, prior to any reduction under s. 79.02
13(3) (e), or 15 cents for each $1,000 of the county's equalized value, as determined
14under s. 70.57.
AB40-ASA1, s. 2191k 15Section 2191k. 79.035 (5) of the statutes is created to read:
AB40-ASA1,890,1816 79.035 (5) For the distribution in 2013 and subsequent years, each county and
17municipality shall receive a payment under this section that is equal to the amount
18of the payment determined for the county or municipality under this section for 2012.
AB40-ASA1, s. 2191L 19Section 2191L. 79.04 (1) (a) of the statutes is amended to read:
AB40-ASA1,891,2120 79.04 (1) (a) An amount from the shared revenue public utility account or, for
21the distribution in 2003, from the appropriation under s. 20.835 (1) (t), 2003 stats.,

22determined by multiplying by 3 mills in the case of a town, and 6 mills in the case
23of a city or village, the first $125,000,000 of the amount shown in the account, plus
24leased property, of each public utility except qualified wholesale electric companies,
25as defined in s. 76.28 (1) (gm), on December 31 of the preceding year for "production

1plant, exclusive of land," "general structures," and "substations," in the case of light,
2heat and power companies, electric cooperatives or municipal electric companies, for
3all property within a municipality in accordance with the system of accounts
4established by the public service commission or rural electrification administration,
5less depreciation thereon as determined by the department of revenue and less the
6value of treatment plant and pollution abatement equipment, as defined under s.
770.11 (21), as determined by the department of revenue plus an amount from the
8shared revenue public utility account or, for the distribution in 2003, from the
9appropriation under s. 20.835 (1) (t), 2003 stats.,
determined by multiplying by 3
10mills in the case of a town, and 6 mills in the case of a city or village, of the first
11$125,000,000 of the total original cost of production plant, general structures, and
12substations less depreciation, land and approved waste treatment facilities of each
13qualified wholesale electric company, as defined in s. 76.28 (1) (gm), as reported to
14the department of revenue of all property within the municipality. The total of
15amounts, as depreciated, from the accounts of all public utilities for the same
16production plant is also limited to not more than $125,000,000. The amount
17distributable to a municipality under this subsection and sub. (6) in any year shall
18not exceed $300 times the population of the municipality, except that, beginning with
19payments in 2009, the amount distributable to a municipality under this subsection
20and sub. (6) in any year shall not exceed $425 times the population of the
21municipality.
AB40-ASA1, s. 2191n 22Section 2191n. 79.04 (2) (a) of the statutes is amended to read:
AB40-ASA1,893,923 79.04 (2) (a) Annually, except for production plants that begin operation after
24December 31, 2003, or begin operation as a repowered production plant after
25December 31, 2003, and except as provided in sub. (4m), the department of

1administration, upon certification by the department of revenue, shall distribute
2from the shared revenue public utility account or, for the distribution in 2003, from
3the appropriation under s. 20.835 (1) (t), 2003 stats.,
to any county having within its
4boundaries a production plant, general structure, or substation, used by a light, heat
5or power company assessed under s. 76.28 (2) or 76.29 (2), except property described
6in s. 66.0813 unless the production plant or substation is owned or operated by a local
7governmental unit that is located outside of the municipality in which the production
8plant or substation is located, or by an electric cooperative assessed under ss. 76.07
9and 76.48, respectively, or by a municipal electric company under s. 66.0825 an
10amount determined by multiplying by 6 mills in the case of property in a town and
11by 3 mills in the case of property in a city or village the first $125,000,000 of the
12amount shown in the account, plus leased property, of each public utility except
13qualified wholesale electric companies, as defined in s. 76.28 (1) (gm), on December
1431 of the preceding year for "production plant, exclusive of land," "general
15structures," and "substations," in the case of light, heat and power companies,
16electric cooperatives or municipal electric companies, for all property within the
17municipality in accordance with the system of accounts established by the public
18service commission or rural electrification administration, less depreciation thereon
19as determined by the department of revenue and less the value of treatment plant
20and pollution abatement equipment, as defined under s. 70.11 (21), as determined
21by the department of revenue plus an amount from the shared revenue public utility
22account or, for the distribution in 2003, from the appropriation under s. 20.835 (1)
23(t), 2003 stats.,
determined by multiplying by 6 mills in the case of property in a town,
24and 3 mills in the case of property in a city or village, of the total original cost of
25production plant, general structures, and substations less depreciation, land and

1approved waste treatment facilities of each qualified wholesale electric company, as
2defined in s. 76.28 (1) (gm), as reported to the department of revenue of all property
3within the municipality. The total of amounts, as depreciated, from the accounts of
4all public utilities for the same production plant is also limited to not more than
5$125,000,000. The amount distributable to a county under this subsection and sub.
6(6) in any year shall not exceed $100 times the population of the county, except that,
7beginning with payments in 2009, the amount distributable to a county under this
8subsection and sub. (6) in any year shall not exceed $125 times the population of the
9county.
AB40-ASA1, s. 2192 10Section 2192. 79.04 (7) (a) of the statutes is amended to read:
AB40-ASA1,893,2111 79.04 (7) (a) Beginning with payments in 2005, if a production plant, as
12described in sub. (6) (a), other than a nuclear-powered production plant, is built on
13the site of, or on a site adjacent to, an existing or decommissioned production plant;
14or is built on a site purchased by a public utility before January 1, 1980, that was
15identified in an advance plan as a proposed site for a production plant; or is built on,
16or on a site adjacent to, brownfields, as defined in s. 238.13 (1) (a) or s. 560.13 (1) (a),
172009 stats., after December 31, 2003, and has a name-plate capacity of at least one
18megawatt, each municipality and county in which such a production plant is located
19shall receive annually from the public utility account a payment in an amount that
20is equal to the number of megawatts that represents the production plant's
21name-plate capacity, multiplied by $600.
AB40-ASA1, s. 2192c 22Section 2192c. 79.043 (1) of the statutes is repealed.
AB40-ASA1, s. 2192g 23Section 2192g. 79.043 (2) of the statutes is repealed.
AB40-ASA1, s. 2192n 24Section 2192n. 79.043 (3) of the statutes is repealed.
AB40-ASA1, s. 2192r 25Section 2192r. 79.043 (4) of the statutes is repealed.
AB40-ASA1, s. 2192w
1Section 2192w. 79.043 (5) of the statutes is repealed.
AB40-ASA1, s. 2193d 2Section 2193d. 79.043 (6) of the statutes is renumbered 79.035 (3) and
3amended to read:
AB40-ASA1,894,74 79.035 (3) For the distribution in 2011 and subsequent years, each county and
5municipality shall receive a payment under this section and s. 79.035 that is equal
6to the amount of the payment determined for the county or municipality under s.
779.02 (4), 2009 stats., in 2010.
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