Amendment AA6-ASA1-AB64

AB64-ASA1-AA6,38,4 71. Page 673, line 5: after that line insert:

AB64-ASA1-AA6,38,5 “ Section 1167. Chapter 77 (title) of the statutes is amended to read:

AB64-ASA1-AA6,38,6 CHAPTER 77

AB64-ASA1-AA6,38,17 TAXATION OF FOREST CROPLANDS; REAL ESTATE TRANSFER FEES; SALES AND USE TAXES; COUNTY, TRANSIT AUTHORITY, AND SPECIAL DISTRICT SALES AND USE TAXES; MANAGED FOREST LAND; ECONOMIC DEVELOPMENT SURCHARGE; LOCAL FOOD AND BEVERAGE TAX; LOCAL RENTAL CAR TAX; Premier resort area taxes; state rental vehicle fee; dry cleaning fees”.

AB64-ASA1-AA6,38,18 72. Page 673, line 15: delete lines 15 and 16.

AB64-ASA1-AA6,38,19 73. Page 679, line 23: after that line insert:

AB64-ASA1-AA6,38,20 “ Section 1186b. 77.54 (9a) (er) of the statutes is created to read:

AB64-ASA1-AA6,38,21 77.54 (9a) (er) Any transit authority created under s. 66.1039.”.

AB64-ASA1-AA6,38,22 74. Page 688, line 2: after that line insert:

AB64-ASA1-AA6,38,24 “ Section 1195m. Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes is amended to read:

AB64-ASA1-AA6,39,1 CHAPTER 77

AB64-ASA1-AA6,39,2 SUBCHAPTER V

AB64-ASA1-AA6,39,5 COUNTY, TRANSIT AUTHORITY, AND SPECIAL DISTRICT SALES AND USE TAXES

AB64-ASA1-AA6,1195n Section 1195n. 77.708 of the statutes is created to read:

AB64-ASA1-AA6,39,13 77.708 Adoption by resolution; transit authority. (1) A transit authority created under s. 66.1039, by resolution under s. 66.1039 (4) (s), may impose a sales tax and a use tax under this subchapter at a rate of 0.1, 0.2, 0.3, 0.4, or 0.5 percent of the sales price or purchase price. Those taxes may be imposed only in their entirety. The resolution shall be effective on the first day of the first calendar quarter that begins at least 120 days after a certified copy of the resolution is delivered to the department of revenue.

AB64-ASA1-AA6,39,19 (2) Retailers and the department of revenue may not collect a tax under sub. (1) for any transit authority created under s. 66.1039 beginning on the first day of the calendar quarter that is at least 120 days after a certified copy of the repeal resolution under s. 66.1039 (4) (s) is delivered to the department of revenue, except that the department of revenue may collect from retailers taxes that accrued before such calendar quarter and fees, interest, and penalties that relate to those taxes.

AB64-ASA1-AA6,1195o Section 1195o. 77.71 of the statutes is amended to read:

AB64-ASA1-AA6,39,24 77.71 Imposition of county, transit authority, and special district sales and use taxes. Whenever a county sales and use tax ordinance is adopted under s. 77.70, a transit authority resolution is adopted under s. 77.708, or a special district resolution is adopted under s. 77.705 or 77.706, the following taxes are imposed:

AB64-ASA1-AA6,40,12 (1) For the privilege of selling, licensing, leasing, or renting tangible personal property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and (d), and for the privilege of selling, licensing, performing, or furnishing services a sales tax is imposed upon retailers at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales price from the sale, license, lease, or rental of tangible personal property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and (d), except property taxed under sub. (4), sold, licensed, leased, or rented at retail in the county or, special district, or transit authority's jurisdictional area, or from selling, licensing, performing, or furnishing services described under s. 77.52 (2) in the county or, special district, or transit authority's jurisdictional area.

AB64-ASA1-AA6,41,3 (2) An excise tax is imposed at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every person storing, using, or otherwise consuming in the county or, special district, or transit authority's jurisdictional area tangible personal property, or items, property, or goods specified under s. 77.52 (1) (b), (c), or (d), or services if the tangible personal property, item, property, good, or service is subject to the state use tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3), (4), or (5) has been paid relieves the buyer of liability for the tax under this subsection and except that if the buyer has paid a similar local tax in another state on a purchase of the same tangible personal property, item, property, good, or service that tax shall be credited against the tax under this subsection and except that for motor vehicles that are used for a purpose in addition to retention, demonstration, or display while held for sale in the regular course of business by a dealer the tax under this subsection is imposed not on the purchase price but on the amount under s. 77.53 (1m).

AB64-ASA1-AA6,41,16 (3) An excise tax is imposed upon a contractor engaged in construction activities within the county or, special district, or transit authority's jurisdictional area, at the rates under s. 77.70 in the case of a county tax , at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) that are used in constructing, altering, repairing, or improving real property and that became a component part of real property in that county or special district or in the transit authority's jurisdictional area, except that if the contractor has paid the sales tax of a county, transit authority, or special district in this state on that tangible personal property, item, property, or good, or has paid a similar local sales tax in another state on a purchase of the same tangible personal property, item, property, or good, that tax shall be credited against the tax under this subsection.

AB64-ASA1-AA6,42,5 (4) An excise tax is imposed at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every person storing, using, or otherwise consuming a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be registered or titled with this state and if that property is to be customarily kept in a county that has in effect an ordinance under s. 77.70, the jurisdictional area of a transit authority that has in effect a resolution under s. 77.708, or in a special district that has in effect a resolution under s. 77.705 or 77.706, except that if the buyer has paid a similar local sales tax in another state on a purchase of the same property, that tax shall be credited against the tax under this subsection. The lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft is not taxed under this subsection if the lease or rental does not require recurring periodic payments.

AB64-ASA1-AA6,42,19 (5) An excise tax is imposed on the purchase price for the lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax upon every person storing, using, or otherwise consuming in the county or, special district , or transit authority's jurisdictional area the motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be registered or titled with this state and if the lease or rental does not require recurring periodic payments, except that a receipt indicating that the tax under sub. (1) had been paid relieves the purchaser of liability for the tax under this subsection and except that if the purchaser has paid a similar local tax in another state on the same lease or rental of such motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft, that tax shall be credited against the tax under this subsection.

AB64-ASA1-AA6,1195p Section 1195p. 77.73 of the statutes is amended to read:

AB64-ASA1-AA6,43,5 77.73 Jurisdiction to tax. (2) Counties and, special districts, and transit authorities do not have jurisdiction to impose the tax under s. 77.71 (2) in regard to items, property, and goods under s. 77.52 (1) (b), (c), and (d), and tangible personal property, except snowmobiles, trailers, semitrailers, limited use off-highway motorcycles, as defined in s. 23.335 (1) (o), all-terrain vehicles, and utility terrain vehicles, purchased in a sale that is consummated in another county or, special district in this state, or in another transit authority's jurisdictional area, that does not have in effect an ordinance or resolution imposing the taxes under this subchapter and later brought by the buyer into the county or, special district, or jurisdictional area of the transit authority that has imposed a tax under s. 77.71 (2).

AB64-ASA1-AA6,43,13 (2m) Counties and, special districts, and transit authorities do not have jurisdiction to impose the tax under s. 77.71 (5) with regard to the lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if the lease or rental does not require recurring periodic payments and if the purchaser received the property in another county or special district in this state, or in another transit authority's jurisdictional area, and then brings the property into a county or, special district , or transit authority that imposes the tax under s. 77.71 (5).

AB64-ASA1-AA6,43,23 (3) Counties and, special districts, and transit authorities have jurisdiction to impose the taxes under this subchapter on retailers who file, or who are required to file, an application under s. 77.52 (7) or who register, or who are required to register, under s. 77.53 (9) or (9m), regardless of whether such retailers are engaged in business in the county or, special district, or transit authority's jurisdictional area, as provided in s. 77.51 (13g). A retailer who files, or is required to file, an application under s. 77.52 (7) or who registers, or is required to register, under s. 77.53 (9) or (9m) shall collect, report, and remit to the department the taxes imposed under this subchapter for all counties or, special districts, and transit authorities that have an ordinance or resolution imposing the taxes under this subchapter.

AB64-ASA1-AA6,1195q Section 1195q. 77.75 of the statutes is amended to read:

AB64-ASA1-AA6,44,5 77.75 Reports. Every person subject to county, transit authority, or special district sales and use taxes shall, for each reporting period, record that person's sales made in the county or, special district, or jurisdictional area of a transit authority that has imposed those taxes separately from sales made elsewhere in this state and file a report as prescribed by the department of revenue.

AB64-ASA1-AA6,1195r Section 1195r. 77.76 (1) of the statutes is amended to read:

AB64-ASA1-AA6,44,13 77.76 (1) The department of revenue shall have full power to levy, enforce, and collect county, transit authority, and special district sales and use taxes and may take any action, conduct any proceeding, impose interest and penalties, and in all respects proceed as it is authorized to proceed for the taxes imposed by subch. III. The department of transportation and the department of natural resources may administer the county, transit authority, and special district sales and use taxes in regard to items under s. 77.61 (1).

AB64-ASA1-AA6,1195s Section 1195s. 77.76 (2) of the statutes is amended to read:

AB64-ASA1-AA6,44,18 77.76 (2) Judicial and administrative review of departmental determinations shall be as provided in subch. III for state sales and use taxes, and no county, transit authority, or special district may intervene in any matter related to the levy, enforcement, and collection of the taxes under this subchapter.

AB64-ASA1-AA6,1195t Section 1195t. 77.76 (3r) of the statutes is created to read:

AB64-ASA1-AA6,45,12 77.76 (3r) From the appropriation under s. 20.835 (4) (gc) the department of revenue shall distribute 98.5 percent of the taxes reported for each transit authority that has imposed taxes under this subchapter, minus the transit authority portion of the retailers' discount, to the transit authority no later than the end of the 3rd month following the end of the calendar quarter in which such amounts were reported. At the time of distribution the department of revenue shall indicate the taxes reported by each taxpayer. In this subsection, the “transit authority portion of the retailers' discount" is the amount determined by multiplying the total retailers' discount by a fraction the numerator of which is the gross transit authority sales and use taxes payable and the denominator of which is the sum of the gross state and transit authority sales and use taxes payable. The transit authority taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments of the transit authority taxes previously distributed. Interest paid on refunds of transit authority sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (gc) at the rate paid by this state under s. 77.60 (1) (a). Any transit authority receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).

AB64-ASA1-AA6,1195v Section 1195v. 77.76 (4) of the statutes is amended to read:

AB64-ASA1-AA6,45,19 77.76 (4) There shall be retained by the state 1.5 percent of the taxes collected for taxes imposed by special districts under ss. 77.705 and 77.706 and transit authorities under s. 77.708 and 1.75 percent of the taxes collected for taxes imposed by counties under s. 77.70 to cover costs incurred by the state in administering, enforcing, and collecting the tax. All interest and penalties collected shall be deposited and retained by this state in the general fund.

AB64-ASA1-AA6,1195w Section 1195w. 77.77 (1) of the statutes is amended to read:

AB64-ASA1-AA6,46,4 77.77 (1) (a) The sales price from services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property and property, items, and goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under this subchapter, and the incremental amount of tax caused by a rate increase applicable to those services, leases, rentals, or licenses is due, beginning with the first billing period starting on or after the effective date of the county ordinance, special district resolution, transit authority resolution, or rate increase, regardless of whether the service is furnished or the property, item, or good is leased, rented, or licensed to the customer before or after that date.

AB64-ASA1-AA6,46,13 (b) The sales price from services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property and property, items, and goods specified under s. 77.52 (1) (b), (c), and (d), is not subject to the taxes under this subchapter, and a decrease in the tax rate imposed under this subchapter on those services first applies, beginning with bills rendered on or after the effective date of the repeal or sunset of a county ordinance or, special district resolution, or transit authority resolution imposing the tax or other rate decrease, regardless of whether the service is furnished or the property, item, or good is leased, rented, or licensed to the customer before or after that date.

AB64-ASA1-AA6,1195x Section 1195x. 77.77 (3) of the statutes is amended to read:

AB64-ASA1-AA6,46,24 77.77 (3) The sale of building materials to contractors engaged in the business of constructing, altering, repairing or improving real estate for others is not subject to the taxes under this subchapter, and the incremental amount of tax caused by the rate increase applicable to those materials is not due, if the materials are affixed and made a structural part of real estate, and the amount payable to the contractor is fixed without regard to the costs incurred in performing a written contract that was irrevocably entered into prior to the effective date of the county ordinance, special district resolution, transit authority resolution, or rate increase or that resulted from the acceptance of a formal written bid accompanied by a bond or other performance guaranty that was irrevocably submitted before that date.”.

AB64-ASA1-AA6,47,1 75. Page 688, line 8: after “county tax" insert “, transit authority tax,".

AB64-ASA1-AA6,47,2 76. Page 692, line 2: after that line insert:

AB64-ASA1-AA6,47,3 “ Section 1208n. 79.015 of the statutes is amended to read:

AB64-ASA1-AA6,47,7 79.015 Statement of estimated payments. The department of revenue, on or before September 15 of each year, shall provide to each municipality and county a statement of estimated payments to be made in the next calendar year to the municipality or county under ss. 79.035, 79.036, 79.04, and 79.05.

AB64-ASA1-AA6,1208o Section 1208o. 79.02 (2) (b) of the statutes is amended to read:

AB64-ASA1-AA6,47,12 79.02 (2) (b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall equal 15 percent of the municipality's or county's estimated payments under ss. 79.035, 79.036, and 79.04 and 100 percent of the municipality's estimated payments under s. 79.05.

AB64-ASA1-AA6,1208p Section 1208p. 79.02 (3) (a) of the statutes is amended to read:

AB64-ASA1-AA6,47,17 79.02 (3) (a) Subject to s. 59.605 (4), payments to each municipality and county in November shall equal that municipality's or county's entitlement under ss. 79.035, 79.036, 79.04, and 79.05 for the current year, minus the amount distributed to the municipality or county in July.”.

AB64-ASA1-AA6,47,18 77. Page 692, line 24: after that line insert:

AB64-ASA1-AA6,47,19 “ Section 1210a. 79.036 of the statutes is created to read:

AB64-ASA1-AA6,48,2 79.036 State aid for public safety. (1) Beginning with the distribution in 2018, if the amount of a county's or municipality's budget for law enforcement, fire fighting services, or emergency medical services in the year of the statement under s. 79.015 is an increase from the amount of the county's or municipality's budget for such purposes in the year before the year of the statement, the county or municipality shall receive a payment from the appropriation account under s. 20.835 (1) (cf) equal to the amount of the increase, except as provided in sub. (2).

AB64-ASA1-AA6,48,6 (2) (a) No payment under sub. (1) may exceed an amount equal to the amount of the county's or municipality's budget for law enforcement, fire fighting services, or emergency medical services in the year before the year of the statement under s. 79.015, multiplied by 0.02.

AB64-ASA1-AA6,48,11 (b) No county or municipality may receive a payment under sub. (1) if the amount of the county's or municipality's budget for law enforcement, fire fighting services, or emergency medical services in the year before the year of the statement under s. 79.015 is less than the amount of the county's or municipality's budget for such purposes in the year that is 2 years before the year of the statement.

AB64-ASA1-AA6,48,14 (3) A county or municipality that receives a payment under sub. (1) may use that payment only for law enforcement, fire fighting services, or emergency medical services.”.

AB64-ASA1-AA6,48,15 78. Page 702, line 5: after that line insert:

AB64-ASA1-AA6,48,16 “ Section 1224n. 85.064 (1) (b) of the statutes is amended to read:

AB64-ASA1-AA6,48,19 85.064 (1) (b) “Political subdivision" means any city, village, town, county, or transit commission organized under s. 59.58 (2) or 66.1021 or recognized under s. 66.0301, or transit authority created under s. 66.1039 within this state.”.

AB64-ASA1-AA6,48,21 79. Page 724, line 9: delete the material beginning with that line and ending with page 725, line 17.

AB64-ASA1-AA6,48,22 80. Page 740, line 24: after that line insert:

AB64-ASA1-AA6,48,23 “ Section 1455a. 111.70 (1) (j) of the statutes is repealed and recreated to read:

AB64-ASA1-AA6,49,7 111.70 (1) (j) “Municipal employer" means any city, county, village, town, metropolitan sewerage district, school district, long-term care district, transit authority under s. 66.1039, local cultural arts district created under subch. V of ch. 229, or any other political subdivision of the state, or instrumentality of one or more political subdivisions of the state, that engages the services of an employee and includes any person acting on behalf of a municipal employer within the scope of the person's authority, express or implied.”.

AB64-ASA1-AA6,49,9 81. Page 839, line 25: delete the material beginning with that line and ending on page 840, line 2.

AB64-ASA1-AA6,49,10 82. Page 859, line 13: after that line insert:

AB64-ASA1-AA6,49,11 “ Section 1693m. 196.37 (6) of the statutes is created to read:

AB64-ASA1-AA6,49,20 196.37 (6) (a) It is not unjust, unreasonable, insufficient, unfairly discriminatory, or preferential or otherwise unreasonable or unlawful for a water public utility to provide financial assistance as specified in par. (b) to a customer solely for private infrastructure improvements with the purpose of replacing service lines containing lead if the city, town, or village in which the water public utility operates has enacted an ordinance that permits the water public utility to provide the financial assistance. If a water public utility provides financial assistance under this paragraph, the commission shall include in the determination of water rates the cost of providing that financial assistance.

AB64-ASA1-AA6,49,24 (b) A water public utility may provide financial assistance under par. (a) to replace a service line only if the portion of the service line for which the utility is responsible and the water main that are connected to the customer's service line meet one of the following conditions:

AB64-ASA1-AA6,50,1 1. Do not contain lead.

AB64-ASA1-AA6,50,3 2. The lead-containing portion of the service line or water main is replaced at the same time as the private infrastructure improvements under par. (a) are made.”.

AB64-ASA1-AA6,50,4 83. Page 883, line 9: after that line insert:

AB64-ASA1-AA6,50,5 “ Section 1802e. 281.31 (2m) of the statutes is repealed and recreated to read:

AB64-ASA1-AA6,50,11 281.31 (2m) Notwithstanding any other provision of law or administrative rule, a shoreland zoning ordinance required under s. 59.692, a construction site erosion control and storm water management zoning ordinance authorized under s. 59.693, 60.627, 61.354 or 62.234 or a wetland zoning ordinance required under s. 61.351 or 62.231 does not apply to lands adjacent to farm drainage ditches if all of the following apply:

AB64-ASA1-AA6,50,12 (a) The lands are not adjacent to a natural navigable stream or river.

AB64-ASA1-AA6,50,14 (b) Those parts of the drainage ditches adjacent to these lands were nonnavigable streams before ditching.

AB64-ASA1-AA6,50,15 (c) The lands are maintained in nonstructural agricultural use.

AB64-ASA1-AA6,1803d Section 1803d. 281.34 (7m) (a) 1. of the statutes, as created by 2017 Wisconsin Act 10, is amended to read:

AB64-ASA1-AA6,50,22 281.34 (7m) (a) 1. “Designated study area" means the area made up of the Fourteenmile Creek Watershed, the Ten Mile Creek Watershed, and the Lone Rock-Fourteenmile Creek Watershed, located in Adams, Portage, Waushara, and Wood counties known as the central sands region, as designated by the U.S. Geological Survey department.

AB64-ASA1-AA6,1803m Section 1803m. 281.34 (7m) (b) of the statutes, as created by 2017 Wisconsin Act 10, is amended to read:

AB64-ASA1-AA6,51,14 281.34 (7m) (b) The department shall evaluate and model the hydrology of Pleasant Lake in Waushara County, Plainfield Lake and Long Lake in the designated study area, and any other navigable stream or navigable lake located in the designated study area for which the department seeks to determine whether existing and potential groundwater withdrawals are causing or are likely to cause a significant reduction of the navigable stream's or navigable lake's rate of flow or water level below its average seasonal levels. The department may request, under s. 13.10, the joint committee on finance to provide funding and positions for the evaluation and modeling under this paragraph. The evaluation under this paragraph shall include all relevant factors that may affect groundwater and water levels and rates of flow of navigable waters, including topography, ground cover, annual and seasonal variations in precipitation, and plant life. The department shall begin the evaluation and modeling under this paragraph no later than June 3, 2018.”.

AB64-ASA1-AA6,51,15 84. Page 886, line 6: delete lines 6 to 12 and substitute:

AB64-ASA1-AA6,51,22 “281.65 (4g) The department may contract with any person from the appropriation account under s. 20.370 (4) (at) (9) (ta) for services to administer or implement this section, including information and education and training services. The department shall allocate $500,000 in each fiscal year from the appropriation account under s. 20.370 (4) (at) (9) (ta) for contracts for educational and technical assistance related to the program under this section provided by the University of Wisconsin-Extension.”.

AB64-ASA1-AA6,51,23 85. Page 887, line 10: after that line insert:

AB64-ASA1-AA6,51,24 “ Section 1819e. 281.74 of the statutes is created to read:

AB64-ASA1-AA6,52,3 281.74 Testing of privately owned wells. (1) The department shall administer a program to provide grants to cities, villages, towns, and counties for the testing of privately owned wells.

AB64-ASA1-AA6,52,5 (2) A city, village, town, or county receiving a grant under sub. (1) shall notify residents of the availability of funds to pay for testing of privately owned wells.

AB64-ASA1-AA6,52,7 (3) The department shall promulgate rules establishing application procedures, eligible costs, and maximum grant awards under this section.

AB64-ASA1-AA6,1819f Section 1819f. 281.75 (4m) (a) of the statutes is amended to read:

AB64-ASA1-AA6,52,12 281.75 (4m) (a) In order to be eligible for an award under this section, the annual family income of the landowner or lessee of property on which is located a contaminated water supply or a well subject to abandonment may not exceed $65,000 $100,000.