Amendment ASA1-AB64

AB64-ASA1,985o Section 985o. 66.0615 (1) (di) of the statutes is created to read:

AB64-ASA1,590,4 66.0615 (1) (di) “Residential dwelling” means any building, structure, or part of the building or structure, that is used or intended to be used as a home, residence, or sleeping place by one person or by 2 or more persons maintaining a common household, to the exclusion of all others.

AB64-ASA1,985p Section 985p. 66.0615 (1) (dk) of the statutes is created to read:

AB64-ASA1,590,7 66.0615 (1) (dk) “Short-term rental” means a residential dwelling that is offered for rent for a fee and for fewer than 29 consecutive days.

AB64-ASA1,985q Section 985q. 66.0615 (1m) (a) of the statutes is amended to read:

AB64-ASA1,590,24 66.0615 (1m) (a) The governing body of a municipality may enact an ordinance, and a district, under par. (e), may adopt a resolution, imposing a tax on the privilege of furnishing, at retail, except sales for resale, rooms or lodging to transients by hotelkeepers, motel operators, lodging marketplaces, owners of short-term rentals, and other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for use of the accommodations. A tax imposed under this paragraph may be collected from the consumer or user, but may not be imposed on sales to the federal government and persons listed under s. 77.54 (9a). A tax imposed under this paragraph by a municipality shall be paid to the municipality and, with regard to any tax revenue that may not be retained by the municipality, shall be forwarded to a tourism entity or a commission if one is created under par. (c), as provided in par. (d). Except as provided in par. (am), a tax imposed under this paragraph by a municipality may not exceed 8 percent. Except as provided in par. (am), if a tax greater than 8 percent under this paragraph is in effect on May 13, 1994, the municipality imposing the tax shall reduce the tax to 8 percent, effective on June 1, 1994.

AB64-ASA1,985r Section 985r. 66.0615 (5) of the statutes is created to read:

AB64-ASA1,591,5 66.0615 (5) (a) A lodging marketplace shall register with the department of revenue, on forms prepared by the department, for a license to collect taxes imposed by the state related to a short-term rental and to collect room taxes imposed by a municipality. After a lodging marketplace applies for and receives such a license, it shall do all of the following:

AB64-ASA1,591,8 1. If a short-term rental is rented through the lodging marketplace, collect sales and use taxes from the occupant and forward such amounts to the department of revenue.

AB64-ASA1,591,11 2. If a short-term rental that is rented through the lodging marketplace is located in a municipality that imposes a room tax, collect the room tax from the occupant and forward it to the municipality.

AB64-ASA1,591,13 3. Notify the owner of a short-term rental that the lodging marketplace has collected and forwarded the taxes described in subds. 1. and 2.

AB64-ASA1,591,16 (b) A municipality may not impose and collect a room tax from the owner of a short-term rental if the municipality collects the room tax on the residential dwelling under par. (a) 2.

AB64-ASA1,993 Section 993 . 66.0903 (1) (c) of the statutes is amended to read:

AB64-ASA1,591,19 66.0903 (1) (c) “Hourly basic rate of pay" has the meaning given in s. 16.856 (1) (b), 2015 stats.

AB64-ASA1,994 Section 994 . 66.0903 (1) (f) of the statutes is amended to read:

AB64-ASA1,591,22 66.0903 (1) (f) “Prevailing hours of labor" has the meaning given in s. 16.856 (1) (e), 2015 stats.

AB64-ASA1,995 Section 995 . 66.0903 (1) (g) of the statutes is amended to read:

AB64-ASA1,591,25 66.0903 (1) (g) “Prevailing wage rate" includes the meanings given under s. 66.0903 (1) (g), 2013 stats., and s. 16.856 (1) (f), 2015 stats.

AB64-ASA1,996 Section 996. 66.0903 (1) (j) of the statutes is amended to read:

AB64-ASA1,592,3 66.0903 (1) (j) “Truck driver" has the meaning given in s. 16.856 (1) (j) includes an owner-operator of a truck.

AB64-ASA1,996g Section 996g. 66.1014 of the statutes is created to read:

AB64-ASA1,592,6 66.1014 Limits on residential dwelling rental prohibited. (1) In this section:

AB64-ASA1,592,7 (a) “Political subdivision" means any city, village, town, or county.

AB64-ASA1,592,11 (b) “Residential dwelling" means any building, structure, or part of the building or structure, that is used or intended to be used as a home, residence, or sleeping place by one person or by 2 or more persons maintaining a common household, to the exclusion of all others.

AB64-ASA1,592,14 (2) (a) Subject par. (d), a political subdivision may not enact or enforce an ordinance that prohibits the rental of a residential dwelling for 7 consecutive days or longer.

AB64-ASA1,592,17 (b) If a political subdivision has in effect on the effective date of this paragraph .... [LRB inserts date], an ordinance that is inconsistent with par. (a) or (d), the ordinance does not apply and may not be enforced.

AB64-ASA1,592,20 (c) Nothing in this subsection limits the authority of a political subdivision to enact an ordinance regulating the rental of a residential dwelling in a manner that is not inconsistent with the provisions of pars. (a) and (d).

AB64-ASA1,593,4 (d) 1. If a residential dwelling is rented for periods of more than 6 but fewer than 29 consecutive days, a political subdivision may limit the total number of days within any consecutive 365-day period that the dwelling may be rented to no fewer than 180 days. The political subdivision may not specify the period of time during which the residential dwelling may be rented, but the political subdivision may require that the maximum number of allowable rental days within a 365-day period must run consecutively. A person who rents the person's residential dwelling shall notify the clerk of the political subdivision in writing when the first rental within a 365-day period begins.

AB64-ASA1,593,7 2. Any person who maintains, manages, or operates a short-term rental, as defined in s. 66.0615 (1) (dk), for more than 10 nights each year, shall do all of the following:

AB64-ASA1,593,9 a. Obtain from the department of agriculture, trade and consumer protection a license as a tourist rooming house, as defined in s. 97.01 (15k).

AB64-ASA1,593,12 b. Obtain from a political subdivision a license for conducting such activities, if a political subdivision enacts an ordinance requiring such a person to obtain a license.

AB64-ASA1,996h Section 996h. 66.1105 (2) (f) 2. e. of the statutes is created to read:

AB64-ASA1,593,16 66.1105 (2) (f) 2. e. For a tax incremental district in the city of Milwaukee, direct or indirect expenses related to operating a rail fixed guideway transportation system, as defined in s. 85.066 (1), in the city of Milwaukee.

AB64-ASA1,996j Section 996j. 66.1105 (5) (h) 5. of the statutes is created to read:

AB64-ASA1,593,24 66.1105 (5) (h) 5. Notwithstanding the 2 consecutive year provision described in subd. 1., the village of Kimberly may adopt a resolution and proceed under this paragraph with regard to Tax Incremental District Number 6, which was created on September 12, 2016. To act under this subdivision, the village of Kimberly must adopt a resolution under subd. 1. not later than September 30, 2017, and shall provide the department of revenue with all required materials no later than October 31, 2017.

AB64-ASA1,996p Section 996p. 66.1109 (5) (d) of the statutes is created to read:

AB64-ASA1,594,6 66.1109 (5) (d) If real property that is specially assessed as authorized under this section is of mixed use such that part of the real property is exempted from general property taxes under s. 70.11 or is residential, or both, and part of the real property is taxable, the municipality may specially assess as authorized under this section only the percentage of the real property that is not tax-exempt or residential. This paragraph applies only to a 1st class city.

AB64-ASA1,996pm Section 996pm. 67.05 (6a) (a) 2. (intro.) of the statutes is amended to read:

AB64-ASA1,594,18 67.05 (6a) (a) 2. (intro.) Except as provided under pars. (b) and (c) and subs. (7) and (15), and subject to the limit on the number of referendums that may be called in any calendar year under subd. 2. a., if the board of any school district, or the electors at a regularly called school district meeting, by a majority vote adopt an initial resolution to raise an amount of money by a bond issue, the school district clerk shall, within 10 days, publish notice of such adoption as a class 1 notice under ch. 985 or post the notice as provided under s. 10.05. The notice shall state the maximum amount proposed to be borrowed, the purpose of the borrowing, that the resolution was adopted under this subdivision and the place where and the hours during which the resolution may be inspected. The school board shall also do one of the following:

AB64-ASA1,996pr Section 996pr. 67.05 (6a) (a) 2. a. of the statutes is amended to read:

AB64-ASA1,595,7 67.05 (6a) (a) 2. a. Direct the school district clerk to call a special election for the purpose of submitting submit the resolution to the electors for approval or rejection, or direct that the resolution be submitted at the next regularly scheduled spring primary or election or partisan primary or general election, provided such election is to be held not earlier than 70 days after the adoption of the resolution. The school board may direct the school district clerk to call a special election on the Tuesday after the first Monday in November in an odd-numbered year for the purpose of submitting the resolution to the electors for approval or rejection, provided the special election is held not earlier than 70 days after the adoption of the resolution. A school board may proceed under this subd. 2. a. and under s. 121.91 (3) (a) 1. no more than 2 times in any calendar year. The resolution shall not be effective unless adopted by a majority of the school district electors voting at the referendum.

AB64-ASA1,996q Section 996q. 67.05 (6a) (a) 2. c. of the statutes is created to read:

AB64-ASA1,595,15 67.05 (6a) (a) 2. c. For a school district that has experienced a natural disaster, including a fire, that causes the school district's costs to increase, direct the school district clerk to call a special referendum to be held within the 6-month period immediately following the natural disaster, provided the special referendum is to be held not sooner than 70 days after the adoption of the initial resolution. The resolution shall not be effective unless adopted by a majority of the school district electors voting at the referendum.

AB64-ASA1,996t Section 996t. 67.05 (6a) (am) 1. of the statutes is amended to read:

AB64-ASA1,595,25 67.05 (6a) (am) 1. If the public hearing under par. (a) 2. b. is for informational purposes only and, within 30 days after the public hearing, a petition is filed with the school district clerk for a referendum on the resolution signed by at least 7,500 electors of the school district or at least 20 percent of the school district electors, as determined under s. 115.01 (13), whichever is less, the resolution shall not be effective unless adopted by a majority of the school district electors voting at the referendum. Subject to the limit therein, the school board shall hold the referendum in accordance with par. (a) 2. a. The question submitted shall be whether the initial resolution shall or shall not be approved.

AB64-ASA1,996u Section 996u. 67.12 (12) (a) of the statutes is amended to read:

AB64-ASA1,596,12 67.12 (12) (a) Any municipality may issue promissory notes as evidence of indebtedness for any public purpose, as defined in s. 67.04 (1) (b), including but not limited to paying any general and current municipal expense, and refunding any municipal obligations, including interest on them. Each note, plus interest if any, shall be repaid within 10 years after the original date of the note, except that notes issued under this section for purposes of ss. 119.498, 145.245 (12m), 281.58, 281.59, 281.60, 281.61, and 292.72, issued to raise funds to pay a portion of the capital costs of a metropolitan sewerage district, or issued by a 1st class city or a county having a population of 500,000 or more, to pay unfunded prior service liability with respect to an employee retirement system, shall be repaid within 20 years after the original date of the note.

AB64-ASA1,996w Section 996w. 67.12 (12) (h) of the statutes is amended to read:

AB64-ASA1,596,19 67.12 (12) (h) Paragraph (e) 2. does not apply to borrowing by the school board of a school district created by a reorganization under s. 117.105, or by the school board from which territory is detached to create a school district under s. 117.105, for the purpose of financing any assets or liabilities apportioned to the school district or assets apportioned to another school district under s. 117.105 (1m) or, (2m), or (4m).

AB64-ASA1,997d Section 997d. 70.11 (3) (a) of the statutes is renumbered 70.11 (3) (a) 1. and amended to read:

AB64-ASA1,596,23 70.11 (3) (a) 1. Grounds Except as provided in subd. 2., grounds of any incorporated college or university, not exceeding 80 acres.

AB64-ASA1,997e Section 997e. 70.11 (3) (a) 2. of the statutes is created to read:

AB64-ASA1,597,2 70.11 (3) (a) 2. Grounds of any incorporated college or university, not exceeding 150 acres, if the college or university satisfies all of the following criteria:

AB64-ASA1,597,3 a. It is a nonprofit organization.

AB64-ASA1,597,4 b. It was founded before January 1, 1900.

AB64-ASA1,597,6 c. Its total annual undergraduate enrollment is at least 5,000 students, not including students receiving online instruction only.

AB64-ASA1,997em Section 997em. 70.11 (4) (a) of the statutes is renumbered 70.11 (4) (a) 1.

AB64-ASA1,997f Section 997f. 70.11 (4) (a) 2. of the statutes is created to read:

AB64-ASA1,597,16 70.11 (4) (a) 2. For purposes of subd. 1., beginning with the property tax assessments as of January 1, 2018, property owned by a church or religious association necessary for location and convenience of buildings includes property necessary for the location and convenience of a building that the church or religious association intends to construct to replace a building destroyed by fire, natural disaster, or criminal act, regardless of whether preconstruction planning or construction has begun. This subdivision applies only for the first 25 years after the year in which the building is destroyed.

AB64-ASA1,997g Section 997g. 70.11 (11) of the statutes is amended to read:

AB64-ASA1,597,21 70.11 (11) Bible camps. All real property not exceeding 30 40 acres and the personal property situated therein, of any Bible camp conducted by a religious nonprofit corporation organized under the laws of this state, so long as the property is used for religious purposes and not for pecuniary profit of any individual.

AB64-ASA1,997h Section 997h. 70.11 (39) of the statutes is amended to read:

AB64-ASA1,598,7 70.11 (39) Computers. If the owner of the property fulfills the requirements under s. 70.35, mainframe Mainframe computers, minicomputers, personal computers, networked personal computers, servers, terminals, monitors, disk drives, electronic peripheral equipment, tape drives, printers, basic operational programs, systems software, and prewritten software. The exemption under this subsection does not apply to custom software, fax machines, copiers, equipment with embedded computerized components or telephone systems, including equipment that is used to provide telecommunications services, as defined in s. 76.80 (3). For the purposes of s. 79.095, the exemption under this subsection does not apply to property that is otherwise exempt under this chapter.

AB64-ASA1,997i Section 997i. 70.11 (39m) of the statutes is amended to read:

AB64-ASA1,598,11 70.11 (39m) If the owner of the property fulfills the requirements under s. 70.35, cash Cash registers and fax machines, excluding fax machines that are also copiers.

AB64-ASA1,997j Section 997j. 70.111 (27) of the statutes is created to read:

AB64-ASA1,598,16 70.111 (27) Machinery, tools, and patterns. (a) In this subsection, “machinery" means a structure or assemblage of parts that transmits force, motion, or energy from one part to another in a predetermined way by electrical, mechanical, or chemical means. “Machinery" does not include a building.

AB64-ASA1,598,18 (b) Beginning with the property tax assessments as of January 1, 2018, machinery, tools, and patterns, not including such items used in manufacturing.

AB64-ASA1,598,21 (c) A taxing jurisdiction may include the most recent valuation of personal property described under par. (b) that is located in the taxing jurisdiction for purposes of complying with debt limitations applicable to the jurisdiction.

AB64-ASA1,997L Section 997L. 70.35 (1) of the statutes is amended to read:

AB64-ASA1,599,7 70.35 (1) To determine the amount and value of any personal property for which any person, firm, or corporation should be assessed, any assessor may examine such person or the managing agent or officer of any firm or corporation under oath as to all such items of personal property, the taxable value thereof as defined in s. 70.34 if the property is taxable and the fair market value if the property is exempt under s. 70.11 (39) or (39m). In the alternative the assessor may require such person, firm, or corporation to submit a return of such personal property and of the taxable value thereof. There shall be annexed to such return the declaration of such person or of the managing agent or officer of such firm or corporation that the statements therein contained are true.

AB64-ASA1,997m Section 997m. 70.35 (2) of the statutes is amended to read:

AB64-ASA1,599,19 70.35 (2) The return shall be made and all the information therein requested given by such person on a form prescribed by the assessor with the approval of the department of revenue which shall provide suitable schedules for such information bearing on value as the department deems necessary to enable the assessor to determine the true cash value of the taxable personal property, and of the personal property that is exempt under s. 70.11 (39) and (39m), that is owned or in the possession of such person on January 1 as provided in s. 70.10. The return may contain methods of deriving assessable values from book values and for the conversion of book values to present values, and a statement as to the accounting method used. No person shall be required to take detailed physical inventory for the purpose of making the return required by this section.

AB64-ASA1,997n Section 997n. 70.36 (1m) of the statutes is repealed.

AB64-ASA1,998 Section 998 . 70.57 (4) (b) 1. of the statutes is amended to read:

AB64-ASA1,599,25 70.57 (4) (b) 1. For the year in which the error occurred, apportion county, school district, technical college district, and metropolitan sewerage district property taxes, and state forestation taxes under s. 70.58, to the taxation district using the taxation district's erroneous valuation.

AB64-ASA1,999 Section 999. 70.57 (4) (b) 2. of the statutes is amended to read:

AB64-ASA1,600,5 70.57 (4) (b) 2. For the year in which the error occurred, apportion county, school district, technical college district, and metropolitan sewerage district property taxes, and state forestation taxes under s. 70.58, to the taxation district using the taxation district's correct valuation.

AB64-ASA1,1000 Section 1000 . 70.58 (1) of the statutes is amended to read:

AB64-ASA1,600,18 70.58 (1) Except as provided in sub. subs. (2) and (3), there is levied an annual tax of two-tenths of one mill for each dollar of the assessed valuation of the property of the state as determined by the department of revenue under s. 70.57, for the purpose of acquiring, preserving and developing the forests of the state and for the purpose of forest crop law and county forest law administration and aid payments, for grants to forestry cooperatives under s. 36.56, and for the acquisition, purchase and development of forests described under s. 25.29 (7) (a) and (b), the proceeds of the tax to be paid into the conservation fund. The tax shall not be levied in any year in which general funds are appropriated for the purposes specified in this section, equal to or in excess of the amount which the tax would produce and no tax shall be levied under this section beginning with the property tax assessments as of January 1, 2017.

AB64-ASA1,1001 Section 1001 . 70.58 (2) of the statutes is amended to read:

AB64-ASA1,601,2 70.58 (2) In each of 3 years beginning with the property tax assessments as of January 1, 2005, the department of revenue shall adjust the rate of the tax imposed under this section so that the percentage increase from the previous year in the total amount levied under this section does not exceed 2.6 percent. The rate determined by the department of revenue for the property tax assessment as of January 1, 2007, shall be the rate of the tax imposed under this section for all subsequent years, ending with the property tax assessments as of January 1, 2017.

AB64-ASA1,1002 Section 1002 . 70.58 (3) of the statutes is created to read:

AB64-ASA1,601,8 70.58 (3) In fiscal year 2017-18, and in each fiscal year thereafter, an amount equal to 0.1697 mills for each dollar of the assessed valuation of the property of the state as determined by the department of revenue under s. 70.57 shall be transferred from the general fund to the conservation fund for the purposes described under sub. (1).

AB64-ASA1,1002m Section 1002m. 71.01 (1as) of the statutes is created to read:

AB64-ASA1,601,14 71.01 (1as) “Broadcaster" means a television or radio station licensed by the federal communications commission, a television or radio broadcast network, a cable television network, or a television distribution company. “Broadcaster" does not include a cable service provider, a direct broadcast satellite system, or an Internet content distributor.

AB64-ASA1,1003 Section 1003 . 71.01 (6) (b) of the statutes is repealed.

AB64-ASA1,1004 Section 1004 . 71.01 (6) (j) 1. of the statutes is amended to read:

AB64-ASA1,601,21 71.01 (6) (j) 1. For taxable years beginning after December 31, 2013, and before January 1, 2017, for individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, “Internal Revenue Code" means the federal Internal Revenue Code as amended to December 31, 2013, except as provided in subds. 2. and 3. and subject to subd. 4.