AB150: Bill Text

AB150,1223,16 73.20 (5) Conditional acceptance of filing fees. Before actually filing any document by making an endorsement on that document, the department may accept and deposit the filing fee submitted with that document upon the condition that if subsequent examination of the document establishes that it does not meet the requirements for filing, the fee may be refunded and upon the condition that if a discrepancy in the amount of the fee is subsequently discovered the department may then demand further payment of a shortage or refund an overpayment subject to s. 20.905 (3).

AB150, s. 3447 Section 3447. 76.01 of the statutes is amended to read:

AB150,1223,23 76.01 Railroads and utilities, assessment. The department of revenue shall make an annual assessment of the taxable property of all railroad companies, of all conservation and regulation companies, of all sleeping car companies, of all air carriers, of all telephone companies and, of all pipeline companies and of the equipment of all car line companies, within this state, for the purpose of levying and collecting taxes thereon, as provided in this subchapter.

AB150, s. 3448 Section 3448. 76.02 (5) of the statutes is repealed.

AB150, s. 3449 Section 3449. 76.02 (9) of the statutes is amended to read:

AB150,1224,4 76.02 (9) "Company", without other designation or qualification, includes any railroad company, any conservation and regulation company, any express company, any air carrier company, any pipeline company, any telephone company and any sleeping car line company, as defined in this section, to which "company" is applied.

AB150, s. 3450 Section 3450. 76.02 (10) of the statutes is amended to read:

AB150,1224,17 76.02 (10) The property taxable under s. 76.13 shall include all franchises, and all real and personal property of the company used or employed in the operation of its business, except such motor vehicles as are exempt under s. 70.112 (5) and treatment plant and pollution abatement equipment exempt under s. 70.11 (21) (a) and except that for car line companies the property taxable is all equipment. The taxable property shall include all title and interest of the company referred to in such property as owner, lessee or otherwise, and in case any portion of the property is jointly used by 2 or more companies, the unit assessment shall include and cover a proportionate share of that portion of the property jointly used so that the assessments of the property of all companies having any rights, title or interest of any kind or nature whatsoever in any such property jointly used shall, in the aggregate, include only one total full value of such property.

AB150, s. 3451 Section 3451. 76.02 (11) of the statutes is amended to read:

AB150,1224,22 76.02 (11) If the property of any company defined in s. 76.28 (1), except a qualified wholesale electric company as defined in s. 76.28 (1) (gm), is located entirely within a single town, village or city, it shall be subject to local assessment and taxation.

AB150, s. 3452 Section 3452. 76.02 (12r) of the statutes is created to read:

AB150,1225,3 76.02 (12r) "Car line company" means any person, except a railroad company, that leases or furnishes to a railroad company railroad cars or other equipment used in transporting persons or freight by rail.

AB150, s. 3453 Section 3453. 76.03 (1) of the statutes is amended to read:

AB150,1225,9 76.03 (1) The property, both real and personal, including all rights, franchises and privileges used in and necessary to the prosecution of the business of any company enumerated in s. 76.02 shall be deemed is personal property for the purposes of taxation, and, except for car line company property, it shall be valued and assessed together as a unit.

AB150, s. 3454 Section 3454. 76.03 (2) of the statutes is amended to read:

AB150,1225,16 76.03 (2) In case any of the property used in the business of a company defined in s. 76.02, except a car line company, is operated in connection with the property used in the same business or any other business therein described, all such property, rights, franchises and privileges shall be valued and assessed together as a unit, unless, in the opinion of the department of revenue, such properties are so segregated that separate assessments thereof should be made.

AB150, s. 3455 Section 3455. 76.04 (1) of the statutes is amended to read:

AB150,1226,8 76.04 (1) Every company defined in s. 76.02 shall, annually, file a true and accurate statement in such manner and form and setting forth such facts as the department shall deem necessary to enforce ss. 76.01 to 76.26. The annual reports for car line companies shall be filed on or before March 1. The annual reports for railroad companies, sleeping car companies and express companies shall be filed on or before April 15 and. The annual reports for conservation and regulation companies, air carriers, telephone companies and pipeline companies shall be filed on or before May 1. For sufficient reason shown the department may upon written request allow such further time for making and filing the report as it may deem necessary, but not to exceed 30 days. If any company fails to file such report within the time prescribed or as extended under this subsection, the department shall add to the taxes due from such company $250 if the report is not filed within 15 days after the due date or extended due date and an additional $250 for each month or part of a month thereafter during which the report is not filed, except that the total penalty may not exceed $2,500. No company may in any action or proceeding contest the imposition of such penalty.

AB150, s. 3456 Section 3456. 76.07 (1) of the statutes is amended to read:

AB150,1226,19 76.07 (1) Duty of department. The department on or before August 1 in each year in the case of railroad companies and sleeping car companies, on or before October 10 in the case of car line companies and on or before September 15 in the case of air carrier companies, telephone companies, conservation and regulation companies and pipeline companies, shall, according to its best knowledge and judgment, ascertain and determine the full market value of the property of each company within the state. The department shall determine the value of the equipment of car line companies by the methods used to determine the value of fixed assets for the tax under ch. 70, as specified in the assessment manual under s. 73.03 (2a).

AB150, s. 3457 Section 3457. 76.07 (2) of the statutes is amended to read:

AB150,1227,15 76.07 (2) Relation to state valuation; description. The value of the property of each of said companies for assessment shall be made on the same basis and for the same period of time, as near as may be, as the value of the general property of the state is ascertained and determined. The department shall prepare an assessment roll and place thereon after the name of each of said companies assessed, the following general description of the property of such company, to wit: "Real estate, right-of-way, tracks, stations, terminals, appurtenances, rolling stock, equipment, franchises and all other real estate and personal property of said company," in the case of railroads, and "Real estate, right-of-way, poles, wires, conduits, cables, devices, appliances, instruments, franchises and all other real and personal property of said company," in the case of conservation and regulation companies, and "Real estate, appurtenances, rolling stock, equipment, franchises, and all other real estate and personal property of said company," in the case of sleeping car and air carrier companies, equipment in the case of car line companies and "Land and land rights, structures, improvements, mains, pumping and regulation equipment, services, appliances, instruments, franchises and all other real and personal property of said company," in the case of pipeline companies, and "All property of the company used in the operation of the company's telephone business" in the case of telephone companies, which description shall be deemed and held to include the entire property and franchises of the company specified and all title and interest therein.

AB150, s. 3458 Section 3458. 76.07 (4g) (intro.) of the statutes is amended to read:

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.