AB557: Bill Text

AB557,23,13 20.395 (1) (bu) (title) Supplemental Large communities transit operating aids, state funds. The amounts in the schedule for the mass transit aid program aids to large communities under s. 85.20 (4m) (am) (a) 3.

AB557, s. 7 Section 7. 20.395 (1) (bw) of the statutes is created to read:

AB557,23,16 20.395 (1) (bw) Employment transit aids, state funds. The amounts in the schedule for the employment transit assistance program under s. 85.26.

AB557, s. 8 Section 8. 20.395 (1) (bw) of the statutes, as created by 1995 Wisconsin Act .... (this act), is renumbered 20.445 (1) (ny) and amended to read:

AB557,24,5 20.445 (1) (ny) Employment transit aids, state funds. The From the transportation fund, the amounts in the schedule for the employment transit assistance program under s. 85.26 106.26.

AB557, s. 9 Section 9. 20.395 (2) (bq) (title) of the statutes is repealed and recreated to read:

AB557,24,8 20.395 (2) (bq) (title) Rail service assistance, state funds.

AB557, s. 10 Section 10. 20.395 (2) (bt) of the statutes is repealed.

AB557, s. 11 Section 11. 20.395 (2) (bu) of the statutes is amended to read:

AB557,24,13 20.395 (2) (bu) Freight rail infrastructure improvements, state funds. As a continuing appropriation, the amounts in the schedule for loans under s. 85.08 (4m) (d) and (e) and to make payments under s. 85.085.

AB557, s. 12 Section 12. 20.395 (3) (aq) of the statutes is created to read:

AB557,24,17 20.395 (3) (aq) Environmental clean-up activities, state funds. As a continuing appropriation, the amounts in the schedule for environmental clean-up activities under s. 84.01 (30).

AB557, s. 13 Section 13. 20.395 (3) (bq) of the statutes is amended to read:

AB557,24,22 20.395 (3) (bq) Major highway development, state funds. As a continuing appropriation, the amounts in the schedule for major development of state trunk and connecting highways and, before July 1, 1995 October 1, 1997, for the disadvantaged business demonstration and training program under s. 84.076.

AB557, s. 14 Section 14. 20.395 (3) (bv) of the statutes is amended to read:

AB557,25,4 20.395 (3) (bv) Major highway development, local funds. All moneys received from any local unit of government or other source for major development of state trunk and connecting highways, including the railroad and utility alteration and relocation loan program under s. 84.065, and, before July 1, 1995 October 1, 1997, the disadvantaged business demonstration and training program under s. 84.076, for such purposes.

AB557, s. 15 Section 15. 20.395 (3) (bx) of the statutes is amended to read:

AB557,25,9 20.395 (3) (bx) Major highway development, federal funds. All moneys received from the federal government for major development of state trunk and connecting highways and, before July 1, 1995 October 1, 1997, the disadvantaged business demonstration and training program under s. 84.076, for such purposes.

AB557, s. 16 Section 16. 20.395 (3) (cq) of the statutes is amended to read:

AB557,25,22 20.395 (3) (cq) State highway rehabilitation, state funds. As a continuing appropriation, the amounts in the schedule for improvement of existing state trunk and connecting highways; for improvement of bridges on state trunk or connecting highways and other bridges for which improvement is a state responsibility, for necessary approach work for such bridges and for replacement of such bridges with at-grade crossing improvements; for the construction and rehabilitation of the national system of interstate and defense highways and bridges and related appurtenances; for special maintenance activities under s. 84.04 on roadside improvements; for bridges under s. 84.10; for payment to a local unit of government for a jurisdictional transfer under s. 84.02 (8); and, before July 1, 1995 October 1, 1997, for the disadvantaged business demonstration and training program under s. 84.076.

AB557, s. 17 Section 17. 20.395 (3) (cv) of the statutes is amended to read:

AB557,26,10 20.395 (3) (cv) State highway rehabilitation, local funds. All moneys received from any local unit of government or other source for the specific information sign program under s. 86.195; for improvement of existing state trunk and connecting highways; for improvement of bridges on state trunk or connecting highways and other bridges for which improvement is a state responsibility, for necessary approach work for such bridges and for replacement of such bridges with at-grade crossing improvements; for the construction and rehabilitation of the national system of interstate and defense highways and bridges and related appurtenances; for special maintenance activities under s. 84.04 on roadside improvements; for the railroad and utility alteration and relocation loan program under s. 84.065 and, before July 1, 1995 October 1, 1997, for the disadvantaged business demonstration and training program under s. 84.076, for such purposes.

AB557, s. 18 Section 18. 20.395 (3) (cx) of the statutes is amended to read:

AB557,26,21 20.395 (3) (cx) State highway rehabilitation, federal funds. All moneys received from the federal government for improvement of existing state trunk and connecting highways; for improvement of bridges on state trunk or connecting highways and other bridges for which improvement is a state responsibility, for necessary approach work for such bridges and for replacement of such bridges with at-grade crossing improvements; for the construction and rehabilitation of the national system of interstate and defense highways and bridges and related appurtenances; for special maintenance activities under s. 84.04 on roadside improvements and, before July 1, 1995 October 1, 1997, for the disadvantaged business demonstration and training program under s. 84.076, for such purposes.

AB557, s. 19 Section 19. 20.395 (3) (eq) of the statutes is amended to read:

AB557,27,6 20.395 (3) (eq) Highway maintenance, repair and traffic operations, state funds. Biennially, the amounts in the schedule for the maintenance and repair of roadside improvements under s. 84.04, state trunk highways under s. 84.07 and bridges that are not on the state trunk highway system under s. 84.10; for highway operations such as permit issuance, pavement marking, highway signing, traffic signalization and highway lighting under ss. 84.04, 84.07, 84.10 and 348.25 to 348.27 and ch. 349; and, before July 1, 1995 October 1, 1997, for the disadvantaged business demonstration and training program under s. 84.076. This paragraph does not apply to special maintenance activities under s. 84.04 on roadside improvements.

AB557, s. 20 Section 20. 20.395 (3) (ev) of the statutes is amended to read:

AB557,27,17 20.395 (3) (ev) Highway maintenance, repair and traffic operations, local funds. All moneys received from any local unit of government or other sources for the maintenance and repair of roadside improvements under s. 84.04, state trunk highways under s. 84.07 and bridges that are not on the state trunk highway system under s. 84.10; for signing under s. 86.195; for highway operations such as permit issuance, pavement marking, highway signing, traffic signalization and highway lighting under ss. 84.04, 84.07, 84.10 and 348.25 to 348.27 and ch. 349; and, before July 1, 1995 October 1, 1997, for the disadvantaged business demonstration and training program under s. 84.076; for such purposes. This paragraph does not apply to special maintenance activities under s. 84.04 on roadside improvements.

AB557, s. 21 Section 21. 20.395 (3) (ex) of the statutes is amended to read:

AB557,28,3 20.395 (3) (ex) Highway maintenance, repair and traffic operations, federal funds. All moneys received from the federal government for the maintenance and repair of roadside improvements under s. 84.04, state trunk highways under s. 84.07 and bridges that are not on the state trunk highway system under s. 84.10; for highway operations such as permit issuance, pavement marking, highway signing, traffic signalization and highway lighting under ss. 84.04, 84.07, 84.10 and 348.25 to 348.27 and ch. 349; and, before July 1, 1995 October 1, 1997, for the disadvantaged business demonstration and training program under s. 84.076; for such purposes. This paragraph does not apply to special maintenance activities under s. 84.04 on roadside improvements.

AB557, s. 22 Section 22. 20.395 (4) (bh) of the statutes is repealed.

AB557, s. 23 Section 23. 20.395 (5) (cq) of the statutes is amended to read:

AB557,28,14 20.395 (5) (cq) Vehicle registration, inspection and maintenance and driver licensing, state funds. The amounts in the schedule for administering the vehicle registration and driver licensing program, including the traffic violation and registration program and the driver license reinstatement training program under s. 85.28, for administering the motor vehicle emission inspection and maintenance program under s. 110.20, for the training of inspectors under s. 110.22, for administering the fuel tax and fee reporting program under s. 341.45 and to compensate for services performed, as determined by the secretary of transportation, by any county providing registration services.

AB557, s. 24 Section 24. 20.395 (5) (dk) of the statutes is amended to read:

AB557,28,19 20.395 (5) (dk) Public safety radio management, service funds. From the general fund, all moneys received by the department from the department and from other state agencies for purposes related to the statewide public safety radio management program under s. 85.12, for that purpose.

AB557, s. 25 Section 25. 20.505 (1) (md) of the statutes is amended to read:

AB557,28,24 20.505 (1) (md) Oil overcharge restitution funds. All federal moneys received as oil overcharge funds, as defined in s. 14.065 (1), for expenditure under proposals approved by the joint committee on finance under s. 14.065 and for transfers under 1993 Wisconsin Act 16, section 9201 (1z).

AB557, s. 26 Section 26. 20.566 (1) (ge) of the statutes is created to read:

AB557,29,3 20.566 (1) (ge) Administration of local petroleum storage fee. From moneys received from the appropriation under s. 20.835 (4) (ge), the amounts in the schedule for the purpose of administering the local petroleum storage fee under s. 70.429.

AB557, s. 27 Section 27. 20.566 (1) (u) of the statutes is amended to read:

AB557,29,8 20.566 (1) (u) (title) Motor fuel tax and oil company franchise fee administration. From the transportation fund, the amounts in the schedule to cover the costs, including data processing costs, incurred in administering the motor fuel tax law and oil company franchise fee laws, except s. 341.45.

AB557, s. 28 Section 28. 20.835 (4) (ge) of the statutes is created to read:

AB557,29,13 20.835 (4) (ge) Local petroleum storage fee. All moneys received under s. 70.429 for distribution to the counties that impose the fee under that section, except that 1.5% of the amount collected under that section shall be credited to the appropriation under s. 20.566 (1) (ge).

AB557, s. 29 Section 29. 20.866 (2) (uv) of the statutes is amended to read:

AB557,29,18 20.866 (2) (uv) Transportation, harbor improvements. From the capital improvement fund, a sum sufficient for the department of transportation to provide grants for harbor improvements. The state may contract public debt in an amount not to exceed $9,000,000 $12,000,000 for this purpose.

AB557, s. 30 Section 30. 20.866 (2) (uw) of the statutes is amended to read:

AB557,30,2 20.866 (2) (uw) Transportation; rail acquisitions and improvements. From the capital improvement fund, a sum sufficient for the department of transportation to acquire railroad property under ss. 85.08 (2) (L) and 85.09; and to provide grants and loans for rail property acquisitions and improvements under s. 85.08 (4m) (c) and (d); and to credit the appropriation account under s. 20.395 (2) (bt) as reimbursement for initial temporary funding of acquisitions, grants or loans authorized under 1993 Wisconsin Act 16, section 9154 (4n). The state may contract public debt in an amount not to exceed $10,000,000 $14,500,000 for these purposes.

AB557, s. 31 Section 31. 25.29 (1) (c) of the statutes is amended to read:

AB557,30,11 25.29 (1) (c) For fiscal year 1992-93, and for each fiscal year thereafter, an An amount equal to the estimated motorboat gas tax payment multiplied by 1.4. The estimated motorboat gas tax payment is calculated by multiplying the number of motorboats registered under s. 30.52 on January 1 of the previous fiscal year by 50 gallons and multiplying that product by the sum of the excise tax imposed under s. 78.01 (1) and the oil company franchise fee under ch. 140 calculated on a cents-per-gallon basis by the department of revenue under s. 140.03 (7) that are imposed on April 1 of the previous fiscal year.

AB557, s. 32 Section 32. 25.29 (1) (d) 1. of the statutes is amended to read:

AB557,30,18 25.29 (1) (d) 1. An amount calculated by multiplying the number of snowmobiles registered under s. 350.12 on the last day of February of the previous fiscal year by 50 gallons and multiplying that product by the sum of the excise tax imposed under s. 78.01 (1) and the oil company franchise fee under ch. 140 calculated on a cents-per-gallon basis by the department of revenue under s. 140.03 (7) that are imposed on the last day of February of the previous fiscal year.

AB557, s. 33 Section 33. 25.29 (1) (dm) of the statutes is amended to read:

AB557,31,4 25.29 (1) (dm) For fiscal year 1991-92 and for each fiscal year thereafter, an An amount equal to the estimated all-terrain vehicle gas tax payment. The estimated all-terrain vehicle gas tax payment is calculated by multiplying the sum of the number of all-terrain vehicles registered for public use under s. 23.33 (2) (c) and the number of reflectorized plates issued under s. 23.33 (2) (dm) on the last day of February of the previous fiscal year by 25 gallons and multiplying that product by the sum of the excise tax imposed under s. 78.01 (1) and the oil company franchise fee under ch. 140 calculated on a cents-per-gallon basis by the department of revenue under s. 140.03 (7) that are imposed on the last day of February of the previous fiscal year.

AB557, s. 34 Section 34. 25.40 (1) (a) 3. of the statutes is amended to read:

AB557,31,7 25.40 (1) (a) 3. Revenues collected under s. 341.25 or ch. 140 that are pledged to the fund created under s. 84.59 (2).

AB557, s. 35 Section 35. 25.40 (1) (a) 12. of the statutes is created to read:

AB557,31,10 25.40 (1) (a) 12. Fees collected under s. 341.45 (1g) (a) that are required under s. 341.45 (4m) to be deposited in the petroleum inspection fund.

AB557, s. 36 Section 36. 25.40 (2) (b) 15g. of the statutes is created to read:

AB557,31,12 25.40 (2) (b) 15g. Section 20.445 (1) (ny).

AB557, s. 37 Section 37. 70.337 (7) of the statutes is amended to read:

AB557,31,19 70.337 (7) This section does not apply to property that is exempt under s. 70.11 (13), (13m), (15), (15m), (21) or (30), property that is exempt under s. 70.11 (18) if a payment in lieu of taxes is made for that property, lake beds owned by the state, state forests under s. 28.03 or 28.035, county forests under s. 28.10, property acquired by the department of transportation under s. 85.08 (2) (L) or 85.09 or highways, as defined in s. 340.01 (22).

AB557, s. 38 Section 38. 70.429 of the statutes is created to read:

AB557,31,25 70.429 Local petroleum storage fee. (1) Any county that has a population of 500,000 or more may impose on the owners of facilities in that county where petroleum products, as defined in s. 168.03, are stored a fee of 2 cents per gallon of those products, except home heating fuel, if the county fulfills all of the following requirements:

AB557,32,1 (a) Authorizes the imposition by a resolution of its board.

AB557,32,3 (b) Notifies the department of revenue at least 90 days before the effective date of the resolution under par. (a).

AB557,32,5 (c) Devotes all of the net proceeds of the fee to its mass transit system, as defined in s. 85.20 (1) (e).

AB557,32,6 (2) (a) The department of revenue shall administer the fee under this section.

AB557,32,8 (b) Sections 78.65 to 78.74, 78.80 and 78.81, as they apply to the taxes under ch. 78, apply to the fee under this section.

AB557,32,10 (c) The requirements under s. 78.12 for reporting and for paying the tax under subch. I of ch. 78 apply to the fee under this section.

AB557,32,14 (d) On or before the 5th day of each month, the department of revenue shall pay to each county that imposes a fee under this section 98.5% of the amount that the department has collected for the county under this section during the previous month.

AB557,32,16 (dm) The state shall retain 1.5% of the amount collected under this section to cover costs incurred by the state in administering, enforcing and collecting the fee.

AB557,33,2 (e) 1. To protect the revenues of this state, the department of revenue may require any person who is liable to the department for the tax under this section to place with it security in the amount that the department determines. The department of revenue may increase or decrease the amount of the security, but that amount may not exceed 3 times the person's average monthly liability for the tax under this section as estimated by the department. If any person fails to provide that security, the department of revenue may refuse to issue a license under s. 78.09 or may revoke the person's license under s. 78.09. If any taxpayer is delinquent in the payment of the tax under this section, the department of revenue may, upon 10 days' notice, recover the tax, interest, penalties, costs and disbursements from the person's security. The department of revenue may not pay interest on any security deposit.

AB557,33,5 2. The security required under subd. 1. may be a surety bond furnished to the department of revenue and payable to this state. The department of revenue shall prescribe the form and contents of the bond.

AB557,33,15 3. The surety of a bond under subd. 2. may conditionally cancel the bond by filing written notice with the person who is liable for the tax under this section and with the department of revenue. A surety who files that notice is not discharged from any liability that has accrued or from any liability that accrues within 60 days after the filing. If the person who is liable for the tax under this section does not, within 60 days after receiving the notice, file with the department of revenue a new bond that is satisfactory to the department, the department shall revoke the person's license under s. 78.09. If the person furnishes a new bond, the department of revenue shall cancel and surrender the old bond when it is satisfied that all liability under the old bond has been discharged.

AB557,33,20 4. If the liability on the bond is discharged or reduced or if the department of revenue determines that the bond is insufficient, the department shall require additional surety or new bonds. If any person who is liable for the tax under this section fails to file that additional bond within 5 days after the department of revenue provides written notice, that person's license under s. 78.09 is revoked.

AB557, s. 39 Section 39. 73.01 (4) (a) of the statutes is amended to read:

AB557,34,12 73.01 (4) (a) Subject to the provisions for judicial review contained in s. 73.015, the commission shall be the final authority for the hearing and determination of all questions of law and fact arising under sub. (5) and s. 72.86 (4), 1985 stats., and ss. 70.11 (21), 70.38 (4) (a), 70.397, 70.429, 70.64, 70.995 (8), 76.38 (12) (a), 76.39 (4) (c), 76.48 (6), 77.26 (3), 77.59 (6) (b), 78.01, 78.22, 78.40, 78.555, 139.02, 139.03, 139.06, 139.31, 139.315, 139.33, 139.76 and 139.78, subch. XIV of ch. 71 and, subch. VII of ch. 77 and ch. 140. Whenever with respect to a pending appeal there is filed with the commission a stipulation signed by the department of revenue and the adverse party, under s. 73.03 (25), agreeing to an affirmance, modification or reversal of the department's position with respect to some or all of the issues raised in the appeal, the commission shall enter an order affirming or modifying in whole or in part, or canceling the assessment appealed from, or allowing in whole or in part or denying the petitioner's refund claim, as the case may be, pursuant to and in accordance with the stipulation filed. No responsibility shall devolve upon the commission, respecting the signing of an order of dismissal as to any pending appeal settled by the department without the approval of the commission.

AB557, s. 40 Section 40. 73.03 (29m) of the statutes is created to read:

AB557,34,16 73.03 (29m) To provide on an appropriate tax form, as determined by the secretary of revenue, a place for taxpayers to certify that they had at least $6,000 in gross farm profits, as defined in s. 71.58 (4), for the applicable taxable year.

AB557, s. 41 Section 41. 78.005 (13g) of the statutes is created to read:

AB557,34,20 78.005 (13g) "Recreational motorboat" means a motorboat used predominately for entertainment, amusement or recreation, whether or not it is used in a trade or business.

AB557, s. 42 Section 42. 78.01 (2) (e) of the statutes is amended to read:

AB557,34,25 78.01 (2) (e) Gasoline sold for nonhighway use other than use in a snowmobile, an all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or a recreational motorboat or in mobile machinery and equipment and delivered directly into the consumer's storage tank in an amount of not less than 100 gallons.

AB557, s. 43 Section 43. 78.01 (2m) (f) of the statutes is amended to read:

AB557,35,5 78.01 (2m) (f) It is sold for off-highway use other than use in a snowmobile, an all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or a recreational motorboat if no claim for a refund for the tax on the diesel fuel may be made under s. 78.75 (1m) (a) 3.

AB557, s. 44 Section 44. 78.015 (1) of the statutes is amended to read:

AB557,35,13 78.015 (1) Before April 1 the department shall recompute and publish the rate for the tax imposed under s. 78.01 (1). The new rate per gallon shall be calculated by multiplying the rate in effect at the time of the calculation after the previous indexing by an the amount obtained by multiplying the amount under sub. (2) by the amount under sub. (3) if the amount under sub. (3) is 1.0 or more. The new rate per gallon shall be calculated by multiplying the rate in effect after the previous indexing by the amount obtained under sub. (2) if the amount under sub. (3) is less than 1.0.

AB557, s. 45 Section 45. 78.12 (2) (intro.) of the statutes is amended to read:

AB557,35,19 78.12 (2) Reports of licensees. (intro.) Each licensee shall, not later than the last 20th day of each month, file with the department, or, if the department so requires, file electronically with any state agency that the department specifies, on forms prescribed and furnished by the department, a report that indicates for the month before the month during which the report is due the following: