Amendment ASA1-AB40

AB40-ASA1,1501m Section 1501m. 77.94 (1) (b) of the statutes is repealed.

AB40-ASA1,1501n Section 1501n. 77.94 (2) (a) 2. of the statutes is amended to read:

AB40-ASA1,864,10 77.94 (2) (a) 2. "Ceases to do business" includes but is not limited to a change in corporate form, the death of an individual and the occurrence of any event that creates a short taxable year for purposes of the taxes under ch. 71.

AB40-ASA1,1501p Section 1501p. 77.94 (2) (b) (intro.) of the statutes is amended to read:

AB40-ASA1,864,15 77.94 (2) (b) (intro.) If an entity under s. 77.93 (1) to (4) begins to do business in this state after the beginning of its taxable year or ceases to do business in this state before the end of its taxable year, subject to the maximum and minimum surcharge, the surcharge imposed on it under s. 77.93 is calculated as follows:

AB40-ASA1,1501q Section 1501q. 77.94 (2) (b) 1. of the statutes is amended to read:

AB40-ASA1,865,2 77.94 (2) (b) 1. Multiply its gross tax liability or net business income for the taxable year by a fraction the numerator of which is 365 and, if the entity begins to do business in this state after the beginning of its taxable year, the denominator of which is the number of days from the day that it begins to do business in this state until the end of its taxable year and, if the entity ceases to do business in this state before the end of its taxable year, the denominator of which is the number of days from the beginning of its taxable year until the day that it ceases to do business in this state and, if the entity both begins to do business in this state after the beginning of its taxable year and ceases to do business in this state before the end of its taxable year, the denominator of which is the number of days from the day that it begins to do business in this state to the day that it ceases to do business in this state.

AB40-ASA1,1501r Section 1501r. 77.947 of the statutes is repealed.

AB40-ASA1,1501s Section 1501s. 77.96 (5) of the statutes is amended to read:

AB40-ASA1,865,9 77.96 (5) Each person subject to a surcharge under s. 77.93 shall, on or before the due date, including extensions, for filing under ch. 71, file an accurate statement of its gross tax liability or net business income. Payments made after the due date under sub. (2) and on or before the due date under this subsection are not delinquent but are subject to interest at the rate of 12% per year.

AB40-ASA1,1502 Section 1502. 77.982 (2) of the statutes is amended to read:

AB40-ASA1,865,16 77.982 (2) Sections 77.51 (1f), (3pf), (9p), (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (5), (13), (14), and (18) to (23), 77.54 (51) and (52), 77.58 (1) to (5), (6m), and (7), 77.522, 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (6), (8), (9), and (12) to (15), and (19m), and 77.62, as they apply to the taxes under subch. III, apply to the tax under this subchapter. Section 77.73, as it applies to the taxes under subch. V, applies to the tax under this subchapter.

AB40-ASA1,1503 Section 1503. 77.991 (2) of the statutes is amended to read:

AB40-ASA1,865,24 77.991 (2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (5), (13), (14), (18), and (19), 77.58 (1) to (5), (6m), and (7), 77.522, 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (6), (8), (9), and (12) to (15), and (19m), and 77.62, as they apply to the taxes under subch. III, apply to the tax under this subchapter. Section 77.73, as it applies to the taxes under subch. V, applies to the tax under this subchapter. The renter shall collect the tax under this subchapter from the person to whom the passenger car is rented.

AB40-ASA1,1503g Section 1503g. 77.994 (3) of the statutes is renumbered 77.994 (3) (a).

AB40-ASA1,1503h Section 1503h. 77.994 (3) (b) of the statutes is created to read:

AB40-ASA1,866,6 77.994 (3) (b) 1. Subject to subd. 2., any municipality that enacted an ordinance imposing the tax under sub. (1) that became effective before January 1, 2000, may amend the ordinance to increase the tax rate under this section to a maximum of 1.25 percent. The amended ordinance is effective on the dates provided under s. 77.9941 (1).

AB40-ASA1,866,8 2. Before an amendment to an ordinance that is described in subd. 1. may take effect, all of the following must occur:

AB40-ASA1,866,10 a. The governing body of the municipality must adopt a resolution proclaiming its intent to increase the rate of premier resort area tax.

AB40-ASA1,866,14 b. The resolution must be approved by a majority of the electors in the municipality voting on the resolution at a referendum, to be held at the first spring primary or election or partisan primary or general election following by at least 70 days the date of adoption of the resolution.

AB40-ASA1,1504 Section 1504. 77.9951 (2) of the statutes is amended to read:

AB40-ASA1,866,21 77.9951 (2) Sections 77.51 (3r), (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (5), (13), (14), (18), and (19), 77.58 (1) to (5), (6m), and (7), 77.522, 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (6), (8), (9), and (12) to (15), and (19m), and 77.62, as they apply to the taxes under subch. III, apply to the fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the vehicle is rented.

AB40-ASA1,1505 Section 1505. 77.996 (6) of the statutes is amended to read:

AB40-ASA1,867,2 77.996 (6) "Gross receipts" means the sales price, as defined in s. 77.51 (15b), except as provided in s. 77.585 (7), of tangible personal property and taxable services sold by a dry cleaning facility. "Gross receipts" does not include the license fee imposed under s. 77.9961 (1m) that is passed on to customers.

AB40-ASA1,1506 Section 1506. 78.07 (1) of the statutes is amended to read:

AB40-ASA1,867,13 78.07 (1) Motor Except as provided in subs. (1a) and (3), motor vehicle fuel that is produced, refined, blended or manufactured, or imported for manufacturing, by any person at a refinery, marine terminal, pipeline terminal, pipeline tank farm or place of manufacture is received by a supplier when the motor vehicle fuel is removed from a refinery, marine terminal, pipeline terminal, pipeline tank farm or place of manufacture and placed in tank cars, tank trucks, tank wagons or other types of transportation equipment, containers or facilities at such refinery, marine terminal, pipeline terminal, pipeline tank farm or place of manufacture or when the motor vehicle fuel is placed in any tank or other container from which sales or deliveries not involving transportation of the motor vehicle fuel are made directly.

AB40-ASA1,1507 Section 1507. 78.07 (1a) of the statutes is created to read:

AB40-ASA1,867,18 78.07 (1a) Motor vehicle fuel shipped by pipeline spur to an airport hydrant system is received when the motor vehicle fuel is received from the main pipeline into the initial or primary storage facility or holding terminal by the owner of the storage facility or holding terminal.

AB40-ASA1,1508 Section 1508. 78.07 (3) of the statutes is amended to read:

AB40-ASA1,867,22 78.07 (3) Except as provided in sub. subs. (1) and (1a), motor vehicle fuel imported is received at the time and place of unloading by the person for whose account that shipment or delivery is made.

AB40-ASA1,1509 Section 1509. 78.68 (10) of the statutes is amended to read:

AB40-ASA1,868,3 78.68 (10) Except as provided in ss. 78.19, 78.20 (2) and 78.75 (1m) (b), s. 71.75 (2), and (4) to (7) and (10) as it applies to the taxes under ch. 71 applies to the taxes under this chapter. Section Sections 71.74 (13), 71.75 (9) and (10), 71.80 (3), 71.93, 71.935, and 73.03 (52), (52m), and (52n), as it applies they apply to refunds of the taxes under ch. 71 applies apply to the refund of the taxes under this chapter.

AB40-ASA1,1511d Section 1511d. 79.05 (6) (c) of the statutes is created to read:

AB40-ASA1,868,9 79.05 (6) (c) If a municipality receives payments from another governmental unit for providing a service to that other governmental unit, pursuant to a contract with the municipality, the municipality receiving the payments shall not include the amounts of the payments in its budget for the year in which it receives the payments, for the purpose of determining eligibility under sub. (2) (c).

AB40-ASA1,1512 Section 1512. 79.095 (2) (a) of the statutes is amended to read:

AB40-ASA1,868,13 79.095 (2) (a) On or before May 1 the 2nd Monday in June, the value of the property that is exempt under s. 70.11 (39) and (39m) in each taxing jurisdiction for which the municipality assesses property.

AB40-ASA1,1513 Section 1513. 79.095 (4) of the statutes is amended to read:

AB40-ASA1,868,25 79.095 (4) Payment. The department shall calculate the payments due each taxing jurisdiction under this section by multiplying the full value as of the January 1 of the preceding year of the property that is exempt under s. 70.11 (39) and (39m) and that is located in the jurisdiction by the full-value gross tax rate of the jurisdiction for the preceding year. The department shall certify the amount of the payment due each taxing jurisdiction to the department of administration, which shall make the payments on or before the first Monday in May except that, beginning in 2007, the department of administration shall make the payments on or before the 4th Monday in July. For purposes of ch. 121, school districts shall treat the payments made in July under this subsection as if they had been received in the previous school year.

AB40-ASA1,1513d Section 1513d. 79.10 (2) (a) of the statutes is amended to read:

AB40-ASA1,869,8 79.10 (2) (a) On or before December 1 November 20 of the year preceding the distribution under sub. (7m) (a) or (cm), the department of revenue shall notify the clerk of each town, village and city of the estimated fair market value, as determined under sub. (11) (c), to be used to calculate the lottery and gaming credit under sub. (5) and of the amount to be distributed to it under sub. (7m) (a) or (cm). The anticipated receipt of such distribution shall not be taken into consideration in determining the tax rate of the municipality but shall be applied as tax credits.

AB40-ASA1,1513e Section 1513e. 79.10 (2) (b) of the statutes is amended to read:

AB40-ASA1,869,16 79.10 (2) (b) On or before December 1 November 20 of the year preceding the distribution under sub. (7m) (c) or (cm), the department of revenue shall notify the clerk of each town, village, and city of the estimated fair market value, as determined under sub. (11) (d), used to calculate the first dollar credit under sub. (5m) and of the amount to be distributed to it under sub. (7m) (c) or (cm). The anticipated receipt of such distribution shall not be taken into consideration in determining the tax rate of the municipality but shall be applied as tax credits.

AB40-ASA1,1514 Section 1514. 79.10 (4) of the statutes is amended to read:

AB40-ASA1,869,21 79.10 (4) School levy tax credit. Except as provided in sub. (5m), the amounts amount appropriated under s. 20.835 (3) (b) and (qb) shall be distributed to municipalities in proportion to their share of the sum of average school tax levies for all municipalities.

AB40-ASA1,1514c Section 1514c. 79.10 (9) (b) of the statutes is amended to read:

AB40-ASA1,870,5 79.10 (9) (b) Property tax relief credit. Except as provided in ss. 79.175 and 79.18, every property taxpayer of the municipality having assessed property shall receive a tax credit in an amount determined by applying the percentage of the amount of the value of property assessed to the taxpayer to the amount of the distribution to be made to the municipality under sub. (7m) (a), as stated in the December 1 November 20 notification from the department of revenue, except that no taxpayer may receive a credit larger than the total amount of property taxes to be paid on each parcel for which tax is levied for that year by that taxpayer.

AB40-ASA1,1514d Section 1514d. 79.10 (11) (b) of the statutes is amended to read:

AB40-ASA1,870,19 79.10 (11) (b) Before October 16 1, the department of administration shall determine the total funds available for distribution under the lottery and gaming credit in the following year and shall inform the joint committee on finance of that total. Total funds available for distribution shall be all moneys projected to be transferred to the lottery fund under ss. 20.455 (2) (g) and 20.505 (8) (am), (g) and (jm) and all existing and projected lottery proceeds and interest for the fiscal year of the distribution, less the amount estimated to be expended under ss. 20.455 (2) (r), 20.566 (2) (r), and 20.835 (2) (q) and less the required reserve under s. 20.003 (5). The joint committee on finance may revise the total amount to be distributed if it does so at a meeting that takes place before November 1 October 16. If the joint committee on finance does not schedule a meeting to take place before November 1 October 16, the total determined by the department of administration shall be the total amount estimated to be distributed under the lottery and gaming credit in the following year.

AB40-ASA1,1514e Section 1514e. 79.10 (11) (c) of the statutes is amended to read:

AB40-ASA1,871,2 79.10 (11) (c) Before November 1 October 16, the department of administration shall inform the department of revenue of the total amount available for distribution under the lottery and gaming credit in the following year. Before December 1 November 20, the department of revenue shall calculate, to the nearest $100, the estimated fair market value necessary to distribute the total amount available for distribution under the lottery and gaming credit in the following year.

AB40-ASA1,1514f Section 1514f. 79.10 (11) (d) of the statutes is amended to read:

AB40-ASA1,871,6 79.10 (11) (d) Before December 1 November 20, the department of revenue shall calculate, to the nearest $100, the estimated fair market value necessary to distribute the total amount available for distribution under s. 79.15.

AB40-ASA1,1514g Section 1514g. 79.14 of the statutes is amended to read:

AB40-ASA1,871,12 79.14 School levy tax credit. The appropriation under s. 20.835 (3) (b), for the payments under s. 79.10 (4), is $319,305,000 in 1994, 1995, and 1996; $469,305,000 beginning in 1997 and ending in 2006; $593,050,000 in 2007; $672,400,000 in 2008; $747,400,000 in 2009; and $732,550,000 in 2010, 2011, and 2012; and $747,400,000 in 2013 and in each year thereafter.

AB40-ASA1,1515 Section 1515. 83.015 (2) (b) of the statutes is amended to read:

AB40-ASA1,871,25 83.015 (2) (b) In any county with a highway commissioner appointed under s. 83.01 (1) (b) or (c), the county highway committee shall be only a policy-making body determining the broad outlines and principles governing administration and the county highway commissioner shall have the administrative powers and duties prescribed for the county highway committee under par. (a), sub. (3) (a) and ss. 27.065 (4) (b) and (13), 32.05 (1) (a), 82.08, 83.01 (6), 83.013, 83.018, 83.025 (1) and (3), 83.026, 83.035, 83.04, 83.05 (1), 83.07 to 83.09, 83.12, 83.14 (6), 83.17, 83.18, 83.42 (3) and (4), 84.01 (5), 84.06 (3), 84.07 (1) and (2), 84.09 (1), (3) (a) to (c) and (4), 84.10 (1), 86.04 (1) and (2), 86.07 (2), 86.19 (3), 86.34 (1) (1m), 114.33 (5), 349.07 (2), 349.11 (4) and (10) and 349.15 (2). No statutory power, duty or function specified elsewhere for the county highway commissioner may be deemed impliedly repealed for the sole reason that reference to it has been omitted in this paragraph.

AB40-ASA1,1515m Section 1515m. 84.01 (13) of the statutes is amended to read:

AB40-ASA1,872,13 84.01 (13) Engineering services. The department may engage such engineering, consulting, surveying, or other specialized services as it deems advisable. Any engagement of services under this subsection is exempt from ss. 16.70 to 16.75, 16.755 to 16.82, and 16.85 to 16.89, but ss. 16.528, 16.752, 16.753, and 16.754 apply to such engagement. Any engagement involving an expenditure of $3,000 or more shall be by formal contract approved by the governor. The department shall conduct a uniform cost-benefit analysis, as defined in s. 16.70 (3g), of each proposed engagement under this subsection that involves an estimated expenditure of more than $25,000 in accordance with standards prescribed by rule of the department. The department shall review periodically, and before any renewal, the continued appropriateness of contracting pursuant to each engagement under this subsection that involves an estimated expenditure of more than $25,000.

AB40-ASA1,1516 Section 1516. 84.01 (30) (g) 3. of the statutes is amended to read:

AB40-ASA1,872,20 84.01 (30) (g) 3. Notwithstanding any other statute except ss. 13.48 (14) (am) and 16.848 (1), the department may sell, at the appraised value, the real estate upon which a park-and-ride facility is or may be located, if the department determines that the sale is in the best interests of the public and the department determines that the real estate will be used in a manner consistent with the state's transportation interests.

AB40-ASA1,1517 Section 1517. 84.01 (33) (intro.) of the statutes is amended to read:

AB40-ASA1,873,2 84.01 (33) Highway project design inventory. (intro.) By July 1, 2014, and continuously thereafter, the department shall maintain an inventory of completed designs for highway projects such that the estimated costs of the inventory of projects for each program is not less than 65 30 percent of the annual amount of funding provided to each program. The department shall maintain an inventory for each of the following:

AB40-ASA1,1518 Section 1518. 84.01 (36) of the statutes is created to read:

AB40-ASA1,873,6 84.01 (36) Sponsorship agreements. (a) In this subsection, "sponsor" means any person, whether public or private, that enters into an agreement with the department under par. (b).

AB40-ASA1,873,14 (b) Notwithstanding ss. 86.19 (1) and 86.191 (1), the department may enter into sponsorship agreements under which the department displays advertising, promotional, or sponsorship material, or other information, associated with the sponsor at locations owned or controlled by the department in exchange for the sponsor's payment of fees or provision of services to the department. Sponsorship agreements may include sponsor recognition placed on such property of the department as department documents, highway maps, the department's Internet site, department vehicles, and equipment owned or controlled by the department.

AB40-ASA1,873,16 (d) All fees received under this subsection shall be deposited in the general fund and credited to the appropriation account under s. 20.395 (3) (eg).

AB40-ASA1,874,2 (e) For each agreement under par. (b), the contract shall be awarded on the basis of competitive proposals in accordance with procedures established by the department. Requests for proposals shall be advertised in the manner determined by the department. Each contract shall be awarded to the person submitting the most advantageous competitive proposal as determined by the department. If the proposal of the person submitting the most advantageous competitive proposal is determined by the department to be less than the estimated reasonable value to the department or not in the public interest, the department may reject all proposals. The secretary shall enter into each contract on behalf of the state. Every such contract is exempted from ss. 16.70 to 16.75, 16.755 to 16.82, 16.87, and 16.89, but ss. 16.528, 16.752, 16.753, and 16.754 apply to the contract.

AB40-ASA1,1519 Section 1519. 84.013 (3) (ak) of the statutes is repealed.

AB40-ASA1,1520 Section 1520. 84.013 (3) (dm) of the statutes is repealed.

AB40-ASA1,1521 Section 1521. 84.013 (3) (kb) of the statutes is repealed.

AB40-ASA1,1522 Section 1522. 84.013 (3) (pe) of the statutes is repealed.

AB40-ASA1,1523 Section 1523. 84.013 (3) (rg) of the statutes is repealed.

AB40-ASA1,1524 Section 1524. 84.013 (3) (rp) of the statutes is repealed.

AB40-ASA1,1525 Section 1525. 84.013 (3) (te) of the statutes is repealed.

AB40-ASA1,1526 Section 1526. 84.013 (3) (tg) of the statutes is repealed.

AB40-ASA1,1527 Section 1527. 84.013 (3) (tm) of the statutes is repealed.

AB40-ASA1,1528 Section 1528. 84.013 (3) (tp) of the statutes is repealed.

AB40-ASA1,1529 Section 1529. 84.013 (3) (tv) of the statutes is repealed.

AB40-ASA1,1530 Section 1530. 84.013 (3) (tx) of the statutes is repealed.

AB40-ASA1,1531 Section 1531. 84.013 (3) (wg) of the statutes is repealed.

AB40-ASA1,1532 Section 1532. 84.013 (3) (yd) of the statutes is repealed.

AB40-ASA1,1533 Section 1533. 84.013 (3m) (a) of the statutes is repealed.

AB40-ASA1,1534 Section 1534. 84.013 (3m) (b) of the statutes is repealed.

AB40-ASA1,1534f Section 1534f. 84.013 (3m) (g) of the statutes is created to read:

AB40-ASA1,874,21 84.013 (3m) (g) The department shall begin construction of the following projects no later than December 31, 2015:

AB40-ASA1,874,23 1. A grade-separated interchange at CTH "V" and USH 151 in Fond du Lac County.

AB40-ASA1,874,24 2. A grade-separated crossing of CTH "T" over USH 151 in Fond du Lac County.

AB40-ASA1,1534g Section 1534g. 84.013 (3m) (j) of the statutes is created to read:

AB40-ASA1,875,7 84.013 (3m) (j) Notwithstanding s. 13.489 (1m) (e), the department shall, in the 2013-15 fiscal biennium, commence the preparation of an environmental impact statement, as defined in s. 13.489 (1c) (b), for a major highway project involving a proposed east arterial highway that begins at the intersection of STH 54 and STH 73 in the village of Port Edwards and extends to the intersection of STH 54 and CTH "W" in the city of Wisconsin Rapids and that includes a new crossing of the Wisconsin River.