AB150: Bill Text

AB150,1227,20 76.07 (4g) Determining the property in this state. (intro.) The department shall determine the property in this state of railroad companies, air carrier companies, pipeline companies and, telephone companies and car line companies in the following manner:

AB150, s. 3459 Section 3459. 76.07 (4g) (f) of the statutes is created to read:

AB150,1227,22 76.07 (4g) (f) Car line companies. For car line companies:

AB150,1227,23 1. Determine the total car miles traveled within this state.

AB150,1227,24 2. Determine the total car miles traveled everywhere.

AB150,1227,25 3. Divide the amount under subd. 1. by the amount under subd. 2.

AB150,1228,2 4. Multiply the fraction under subd. 3. by the full market value of the company's property everywhere.

AB150, s. 3460 Section 3460. 76.13 (1) of the statutes is amended to read:

AB150,1228,15 76.13 (1) The department shall compute and levy a tax upon the property of each company defined in s. 76.02, as assessed in the manner specified in ss. 76.07 and 76.08, at the average net rate of taxation determined under s. 76.126. The amount of tax to be paid by each such company shall be extended upon a tax roll opposite the description of the property of the respective companies. The tax rolls for all companies required to be assessed on or before August 1 in each year under s. 76.07 (1) shall be completed on or before August 10, for all companies required to be assessed on or before October 10 shall be completed on or before October 20 and for all companies required to be assessed on or before September 15 in each year under s. 76.07 (1) shall be completed on or before October 1; and the department shall thereupon attach to each such roll a certificate signed by the secretary of revenue, which shall be as follows:

AB150,1228,23 "I do hereby certify that the foregoing tax roll includes the property of all railroad companies, sleeping car line companies, air carrier companies, conservation and regulation companies, telephone companies or pipeline companies, as the case may be, defined in s. 76.02, liable to taxation in this state; that the valuation of the property of each company as set down in said tax roll is the full market value thereof as assessed by the department of revenue, except as changed by court judgment, and that the taxes thereon charged in said tax roll have been assessed and levied at the average net rate of taxation in this state, as required by law".

AB150, s. 3461 Section 3461. 76.28 (1) (d) of the statutes is amended to read:

AB150,1229,18 76.28 (1) (d) "Gross revenues" for a light, heat and power company other than a qualified wholesale electric company means total operating revenues as reported to the public service commission except revenues for interdepartmental sales and for interdepartmental rents as reported to the public service commission and deductions from the sales and use tax under s. 77.61 (4), except that the company may subtract from revenues either the actual cost of power purchased for resale, as reported to the public service commission, by a light, heat and power company, except a municipal light, heat and power company, that purchases under federal or state approved wholesale rates more than 50% of its electric power from a person other than an affiliated interest, as defined in s. 196.52 (1), if the revenue from that purchased electric power is included in the seller's gross revenues or the following percentages of the actual cost of power purchased for resale, as reported to the public service commission, by a light, heat and power company, except a municipal light, heat and power company, that purchases more than 90% of its power and that has less than $50,000,000 of gross revenues: 10% for the fee assessed on May 1, 1988, 30% for the fee assessed on May 1, 1989, and 50% for the fee assessed on May 1, 1990, and thereafter. For a qualified wholesale electric company, "gross revenues" means total business revenues from those businesses included under par. (e) 1. to 4.

AB150, s. 3462 Section 3462. 76.28 (1) (e) (intro.) of the statutes is amended to read:

AB150,1230,2 76.28 (1) (e) (intro.) "Light, heat and power companies" means any person, association, company or corporation, including corporations described in s. 66.069 (2) and including qualified wholesale electric companies and except only business enterprises carried on exclusively either for the private use of the person, association, company or corporation engaged in them, or for the private use of a person, association, company or corporation owning a majority of all outstanding capital stock or who control the operation of business enterprises and except electric cooperatives taxed under s. 76.48 that engage in any of the following businesses:

AB150, s. 3463 Section 3463. 76.28 (1) (em) of the statutes is created to read:

AB150,1230,5 76.28 (1) (em) "Net production of electricity" means the total of electricity generated minus the power used to operate the generating plant.

AB150, s. 3464 Section 3464. 76.28 (1) (gm) of the statutes is created to read:

AB150,1230,13 76.28 (1) (gm) "Qualified wholesale electric company" means any person that owns or operates facilities for the generation and sale of electricity to a public utility, as defined in s. 196.01 (5), or to any other entity that sells electricity directly to the public, except that "qualified wholesale electric company" does not include any person that sells less than 95% of its net production of electricity or that does not own, operate or control electric generating facilities that have a total power production capacity of at least 50 megawatts.

AB150, s. 3465 Section 3465. Subchapter II (title) of chapter 76 [precedes 76.38] of the statutes is amended to read:

AB150,1230,16 Chapter 76

AB150,1230,20 Subchapter II TELEPHONE COMPANIES LICENSE FEES; CAR LINE COMPANIES, ELECTRIC COOPERATIVE Associations

AB150, s. 3466 Section 3466. 76.38 (12) (b) of the statutes is amended to read:

AB150,1231,5 76.38 (12) (b) In the case of overpayments of license fees by any telephone company under par. (a), the department shall certify the overpayments to the department secretary of administration, which who shall audit the amount of the overpayments and the state treasurer shall pay the amounts determined by means of the audit. All refunds of license fees under this subsection shall bear interest at the annual rate of 9% from the date of the original payment to the date when the refund is made. The time for making additional levies of license fees or claims for refunds of excess license fees paid, in respect to any year, shall be limited to 4 years after the time the report for such year was filed.

AB150, s. 3467 Section 3467. 76.39 (title) of the statutes is repealed.

AB150, s. 3468 Section 3468. 76.39 (1) of the statutes is repealed.

AB150, s. 3469 Section 3469. 76.39 (2) of the statutes is repealed.

AB150, s. 3470 Section 3470. 76.39 (3) of the statutes is repealed.

AB150, s. 3471 Section 3471. 76.39 (3a) of the statutes is repealed.

AB150, s. 3472 Section 3472. 76.39 (4) of the statutes is repealed.

AB150, s. 3473 Section 3473. 76.39 (5) of the statutes is repealed.

AB150, s. 3474 Section 3474. 76.46 of the statutes is repealed.

AB150, s. 3475 Section 3475. 77.05 of the statutes is amended to read:

AB150,1231,18 77.05 State contribution. The department of natural resources shall pay before June 30 annually to the town treasurer, from the appropriation under s. 20.370 (4) (ar) (5) (bv), 20 cents for each acre of land in the town that is described as forest croplands under this subchapter.

AB150, s. 3476 Section 3476. 77.22 (2) (d) of the statutes is amended to read:

AB150,1231,23 77.22 (2) (d) If the real estate transferred is not subject to certification under s. 101.122 (4) (a), waiver under s. 101.122 (4) (b) or stipulation under s. 101.122 (4) (c), the reason why it is not so subject or the form prescribed by the department of industry, labor and human relations development under s. 101.122 (6).

AB150, s. 3477 Section 3477. 77.25 (19) of the statutes is created to read:

AB150,1231,25 77.25 (19) Of time-share property, as defined in s. 707.02 (32).

AB150, s. 3478 Section 3478. 77.255 of the statutes is amended to read:

AB150,1232,5 77.255 Exemptions from return. No return is required with respect to conveyances exempt under s. 77.25 (1), (2r), (4) or, (11) or (19) from the fee imposed under s. 77.22. No return is required with respect to conveyances exempt under s. 77.25 (2) unless the transferor is also a lender for the transaction.

AB150, s. 3479 Section 3479. 77.265 (4) of the statutes is amended to read:

AB150,1232,8 77.265 (4) The department of industry, labor and human relations may use the returns under s. 101.22 106.04.

AB150, s. 3480 Section 3480. 77.52 (2) (a) 1. of the statutes is amended to read:

AB150,1233,4 77.52 (2) (a) 1. The furnishing of rooms or lodging to transients by hotelkeepers, motel operators and other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for use of the accommodations, including the furnishing of rooms or lodging through the sale of a time-share property, as defined in s. 707.02 (32), if the use of the rooms or lodging is not fixed at the time of sale as to the starting day or the lodging unit. In this subdivision, "transient" means any person residing for a continuous period of less than one month in a hotel, motel or other furnished accommodations available to the public. In this subdivision, "hotel" or "motel" means a building or group of buildings in which the public may obtain accommodations for a consideration, including, without limitation, such establishments as inns, motels, tourist homes, tourist houses or courts, lodging houses, rooming houses, summer camps, apartment hotels, resort lodges and cabins and any other building or group of buildings in which accommodations are available to the public, except accommodations, including mobile homes as defined in s. 66.058 (1) (d), rented for a continuous period of more than one month and accommodations furnished by any hospitals, sanatoriums, or nursing homes, or by corporations or associations organized and operated exclusively for religious, charitable or educational purposes provided that no part of the net earnings of such corporations and associations inures to the benefit of any private shareholder or individual.

AB150, s. 3481 Section 3481. 77.52 (8) of the statutes is amended to read:

AB150,1233,8 77.52 (8) (a) At the time of making an application the applicant shall pay to the department a permit fee of $5 for each permit or, if the department promulgates a rule, an amount prescribed by the department by that rule.

AB150,1233,12 (b) A seller whose permit has been previously suspended or revoked shall pay the department a fee of $5 or, if the department promulgates a rule, an amount prescribed by the department by that rule for the renewal or issuance of a permit. The department may set the term of that permit by rule.

AB150, s. 3482 Section 3482. 77.52 (10) (a) of the statutes is repealed and recreated to read:

AB150,1233,16 77.52 (10) (a) Each permit expires every 2 years on the last day of the month of its original issuance, but if the department promulgates a rule that prescribes a different term each permit expires after the term that that rule prescribes.

AB150, s. 3483 Section 3483. 77.52 (12m) of the statutes is created to read:

AB150,1233,20 77.52 (12m) The department may issue exemption certificates and reseller's certificates and may prescribe, by rule, the fee for obtaining those certificates and the term of those certificates.

AB150, s. 3484 Section 3484. 77.52 (17m) (a) and (b) (intro.) of the statutes are amended to read:

AB150,1233,25 77.52 (17m) (a) A person may apply for a direct pay permit by submitting to the department $5 or, if the department promulgates a rule, an amount prescribed by the department by that rule and a completed form that the department prescribes.

AB150,1234,4 (b) (intro.) The department shall issue a direct pay permit, at the beginning of a taxpayer's taxable year which is valid until the end of the taxpayer's taxable year or, if the department promulgates a rule, for a period prescribed by the department by that rule, if the following requirements are fulfilled:

AB150, s. 3485 Section 3485. 77.54 (24) of the statutes is repealed.

AB150, s. 3486 Section 3486. 77.82 (2) (intro.) of the statutes is amended to read:

AB150,1234,16 77.82 (2) Petition. (intro.) Any owner of land may petition the department to designate any eligible parcel of land as managed forest land. A petition may include any number of eligible parcels under the same ownership in a single municipality. Each petition shall be submitted on a form provided by the department and shall be accompanied by a nonrefundable $10 application fee unless a different amount of the fee is established by the department by rule at an amount equal to the average expense to the department of recording an order issued under this subchapter, which. The fee shall be credited to deposited in the conservation fund and credited to the appropriation under s. 20.370 (1) (cr). Each petition shall include all of the following:

AB150, s. 3487 Section 3487. 77.82 (4) of the statutes is amended to read:

AB150,1235,2 77.82 (4) Additions to managed forest land. An owner may petition the department to designate as managed forest land an additional parcel of land in the same municipality if the additional parcel is at least 3 acres in size and is contiguous to any of the owner's designated land. The petition shall be accompanied by a nonrefundable $10 application fee unless a different amount of the fee is established in the same manner as the fee under sub. (2), which. The fee shall be credited to deposited in the conservation fund and credited to the appropriation under s. 20.370 (1) (cr). The petition shall be submitted on a department form and shall contain any additional information required by the department.

AB150, s. 3488 Section 3488. 77.82 (4m) (bn) of the statutes is amended to read:

AB150,1235,6 77.82 (4m) (bn) A petition under this subsection shall be accompanied by a nonrefundable $100 application fee which shall be credited to deposited in the conservation fund and credited to the appropriation under s. 20.370 (1) (cr).

AB150, s. 3489 Section 3489. 77.85 of the statutes is amended to read:

AB150,1235,11 77.85 State contribution. The department shall pay before June 30 annually the municipal treasurer, from the appropriation under s. 20.370 (4) (ar) (5) (bv), 20 cents for each acre of land in the municipality that is designated as managed forest land under this subchapter.

AB150, s. 3490 Section 3490. 77.88 (2) (d) of the statutes is amended to read:

AB150,1235,18 77.88 (2) (d) Within 10 days after a transfer of ownership, the former owner shall, on a form provided by the department, file with the department a report of the transfer signed by the former owner and the transferee. The report shall be accompanied by a $20 fee which shall be credited to deposited in the conservation fund and credited to the appropriation under s. 20.370 (1) (cr). The department shall immediately notify each person entitled to notice under s. 77.82 (8).

AB150, s. 3491 Section 3491. 77.89 (1) of the statutes is amended to read:

AB150,1235,23 77.89 (1) Payment to municipalities. By June 30 of each year, the department, from the appropriation under s. 20.370 (4) (ar) (5) (bv), shall pay 50% of each payment received under s. 77.84 (3) (b), 77.87 (3) or 77.88 (7) to the treasurer of the municipality in which is located the land to which the payment applies.

AB150, s. 3492 Section 3492. 77.91 (4) of the statutes is amended to read:

AB150,1236,3 77.91 (4) Expenses. The Except as provided in sub. (5), the department's expenses for the administration of this subchapter shall be paid from the appropriation under s. 20.370 (1) (mu).

AB150, s. 3493 Section 3493. 77.91 (5) of the statutes is amended to read:

AB150,1236,11 77.91 (5) Recording. Each register of deeds who receives notice of an order under this subchapter shall record the action as provided under s. 59.51. The department shall pay the register of deeds the fee specified under s. 59.57 (1) (a) from the appropriation under s. 20.370 (1) (mu) (cr). If the amount in the appropriation under s. 20.370 (1) (cr) in any fiscal year is insufficient to pay the full amount required under this subsection in that fiscal year, the department shall pay the balance from the appropriation under s. 20.370 (1) (mu).

AB150, s. 3494 Section 3494. 77.92 (4r) of the statutes is created to read:

AB150,1236,16 77.92 (4r) "Total receipts from all activities" means gross receipts, gross sales, gross dividends, gross interest income, gross rents, gross royalties, the gross sales price from the disposition of capital assets and business assets and all other receipts that are included in gross income under ch. 71.

AB150, s. 3495 Section 3495. 77.93 (1) of the statutes is amended to read:

AB150,1236,24 77.93 (1) All corporations required to file a return under subch. IV or V of ch. 71 that have at least $4,000 in total receipts from all activities for the taxable year except corporations that are exempt from taxation under s. 71.26 (1) and that have no unrelated business income reportable under s. 71.24 (1m). The surcharge is imposed on the tax-option corporation, not on its shareholders, except that if a tax-option corporation's surcharge is delinquent, its shareholders are jointly and severally liable for it.

AB150, s. 3496 Section 3496. 77.93 (4) of the statutes is amended to read:

AB150,1237,3 77.93 (4) All insurers that are required to file a return under subch. VII of ch. 71 and that have at least $4,000 in total receipts from all activities for the taxable year.

AB150, s. 3497 Section 3497. 78.09 (2) of the statutes is amended to read:

AB150,1237,9 78.09 (2) To procure a license, a supplier shall file with the department an application prescribed and furnished by the department and verified by the owner of the business if the owner is an individual, partnership or unincorporated association or by the president and secretary if the owner is a corporation. The department, by rule, may prescribe the fee for obtaining a supplier's license.

AB150, s. 3498 Section 3498. 78.09 (5) of the statutes is amended to read:

AB150,1237,16 78.09 (5) To procure an export license, an exporter shall file with the department an application prescribed and furnished by the department and verified by the owner of the business if the owner is an individual, partnership or unincorporated association or by the president and secretary if the owner is a corporation. The department, by rule, may prescribe the fee for obtaining an exporter's license.

AB150, s. 3499 Section 3499. 78.10 (1m) of the statutes is created to read:

AB150,1237,19 78.10 (1m) Fee. The department, by rule, may prescribe the fee for issuing, and the fee for renewing, a license under this section.

AB150, s. 3500 Section 3500. 78.10 (5) of the statutes is amended to read:

AB150,1237,23 78.10 (5) Term of license. A license under this section is valid until suspended, revoked for cause or canceled or, if the department promulgates a rule, for the term prescribed by the department by that rule.

AB150, s. 3501 Section 3501. 78.48 (1m) of the statutes is created to read:

AB150,1238,2 78.48 (1m) Fee. The department, by rule, may prescribe the fee for obtaining, and the fee for renewing, a license under this section.

AB150, s. 3502 Section 3502. 78.48 (5) of the statutes is amended to read:

AB150,1238,6 78.48 (5) Term of license. An alternate fuels license is valid until suspended, revoked for cause or canceled or, if the department promulgates a rule, for the term prescribed by the department by that rule.

AB150, s. 3503 Section 3503. 78.57 (1m) of the statutes is created to read: