AB557: Bill Text

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:

AB557, s. 46 Section 46. 78.12 (5) (a) of the statutes is amended to read:

AB557,36,11 78.12 (5) (a) Licensed suppliers shall pay taxes on motor vehicle fuel no later than the 15th 20th day of the month for motor vehicle fuel sold during the previous month. At the option of a wholesaler distributor, a licensed supplier shall allow the wholesaler distributor to delay paying the tax to the licensed supplier until the date that the tax is due to this state. A wholesaler distributor who makes delayed payments shall make the payments by electronic funds transfer. If a wholesaler distributor fails to make timely payments, the licensed supplier may terminate the right of the wholesaler distributor to make delayed payments. Each licensed supplier shall notify the department of each wholesaler distributor who makes delayed payments of the tax. The department may require any wholesaler distributor who makes delayed payments of the tax to file with the department a surety bond payable to this state in an amount not to exceed 3 times the highest estimated monthly tax owed by the wholesaler distributor. Whenever the wholesaler distributor pays the licensed supplier, the licensed supplier shall credit the wholesaler distributor's account for the amount of tax reduction that results from the calculation under s. 78.12 (4) (a) 2.

AB557, s. 47 Section 47. 78.40 (1) of the statutes is amended to read:

AB557,36,25 78.40 (1) Imposition of tax and by whom paid. An excise tax at the rate determined under s. 78.405 is imposed on the use of alternate fuels. The tax, with respect to all alternate fuel delivered by an alternate fuel dealer into supply tanks of motor vehicles in this state, attaches at the time of delivery and shall be collected by the dealer from the alternate fuels user and shall be paid to the department. The tax, with respect to alternate fuels acquired by any alternate fuels user other than by delivery by an alternate fuel dealer into a fuel supply tank of a motor vehicle, or of a snowmobile, an all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or a recreational motorboat, attaches at the time of the use of the fuel and shall be paid to the department by the user. The department may permit any supplier of alternate fuels to report and pay to the department the tax on alternate fuels delivered into the storage facility of an alternate fuels user or retailer which will be consumed for alternate fuels tax purposes or sold at retail.

AB557, s. 48 Section 48. 78.49 (1) (a) of the statutes is amended to read:

AB557,37,14 78.49 (1) (a) For the purpose of determining the amount of liability to the state for the tax under this subchapter, except as provided in par. (b), each alternate fuels licensee shall, not later than the last 20th day of each month, file a monthly report for the next preceding month with the department on forms furnished and prescribed by it. Such report shall contain a declaration by the licensee that the statements contained therein are accurate and are a true return of the amount of the alternate fuels tax due and shall be subscribed by the licensee or the licensee's duly authorized agent. The report shall show, with reference to each location at which an alternate fuel is delivered or placed by such licensee into a fuel supply tank of any motor vehicle, the information that the department reasonably requires for the proper administration and enforcement of the tax under this subchapter. The department shall give due consideration to the varying types of operations and transactions in specifying the information required.

AB557, s. 49 Section 49. 78.49 (1) (b) of the statutes is amended to read:

AB557,37,20 78.49 (1) (b) The department may allow alternate fuels licensees whose tax liability is less than $500 per quarter to file on a quarterly basis. Quarterly reports shall be mailed on or before the last 20th day of the next month following the end of each calendar quarter. The report shall contain the declaration, subscription and information specified in par. (a).

AB557, s. 50 Section 50. 78.75 (1m) (a) 2. of the statutes is amended to read:

AB557,38,2 78.75 (1m) (a) 2. A person who uses motor vehicle fuel or an alternate fuel upon which has been paid the tax required under this chapter for the purpose of operating a snowmobile, as defined under s. 340.01 (58a), an aircraft, as defined under s. 78.55 (2), or a motorboat, as defined under s. 30.50 (6), unless the motorboat is exempt from registration as a motor vehicle under s. 341.05 (20) not a recreational motorboat, may not be reimbursed or repaid the amount of tax paid.

AB557, s. 51 Section 51. 78.75 (1m) (a) 3. of the statutes is amended to read:

AB557,38,17 78.75 (1m) (a) 3. Claims under subd. 1. shall be made and filed upon forms prescribed and furnished by the department. The forms shall indicate that refunds are not available for motor vehicle fuel or alternate fuels used for motorboats, except motorboats exempt from registration as motor vehicles under s. 341.05 (20) and recreational motorboats, or motor vehicle fuel or alternate fuels used for snowmobiles and that the estimated snowmobile motor vehicle fuel or alternate fuels tax payments are used for snowmobile trails and areas. The forms shall indicate that refunds are not available for motor vehicle fuel or alternate fuels used for all-terrain vehicles unless the all-terrain vehicle is registered for private use under s. 23.33 (2) (d) and shall indicate that estimated all-terrain vehicle motor vehicle fuel or alternate fuels tax payments are used for all-terrain vehicle trails and areas. The forms shall also indicate that refunds are not available for the tax on less than 100 gallons. The department shall distribute forms in sufficient quantities to each county clerk.

AB557, s. 52 Section 52. 84.01 (30) of the statutes is created to read:

AB557,38,24 84.01 (30) Environmental clean-up activities. From the appropriation under s. 20.395 (3) (aq), the department may fund environmental clean-up activities on lands acquired by the department that are not eligible to receive funding for such activities as part of a highway improvement project. Nothing in this subsection relieves a person from any responsibility to reimburse the department for any costs incurred by the department under this subsection.

AB557, s. 53 Section 53. 84.013 (3) (kb) to (km) of the statutes are created to read:

AB557,39,3 84.013 (3) (kb) USH 151 extending approximately 18.2 miles between USH 151 west of Belmont and STH 23 south of Dodgeville, designated as the Belmont to Dodgeville project, in Lafayette and Iowa counties.

AB557,39,7 (kg) STH 16 and STH 16/67 extending approximately 7.4 miles from the junction of STH 16 with the Rock River to the STH 16/67 interchange east of Oconomowoc, designated as the Oconomowoc bypass, in Jefferson and Waukesha counties.

AB557,39,11 (km) USH 53 extending approximately 7.5 miles between USH 53 south of the USH 53/STH 93 interchange in Eau Claire and the USH 53/STH 124 interchange south of Chippewa Falls, designated as the Eau Claire freeway, in Eau Claire and Chippewa counties.

AB557, s. 54 Section 54. 84.013 (3) (ye) of the statutes is amended to read:

AB557,39,14 84.013 (3) (ye) USH 10 between Appleton and Marshfield, in Winnebago, Outagamie, Waupaca, Portage and Wood counties.

AB557, s. 55 Section 55. 84.076 (5) of the statutes is amended to read:

AB557,39,17 84.076 (5) Sunset. This section does not apply after June 30, 1995 September 30, 1997.

AB557, s. 56 Section 56. 84.59 (2) of the statutes is amended to read:

AB557,39,24 84.59 (2) The department may, under s. 18.56 (5) and (9) (j), deposit in a separate and distinct fund outside the state treasury, in an account maintained by a trustee, revenues derived under s. 341.25 and ch. 140. The revenues deposited are the trustee's revenues in accordance with the agreement between this state and the trustee or in accordance with the resolution pledging the revenues to the repayment of revenue obligations issued under this section.

AB557, s. 57 Section 57. 84.59 (6) of the statutes is amended to read:

AB557,40,8 84.59 (6) Revenue obligations may be contracted by the building commission when it reasonably appears to the building commission that all obligations incurred under this section can be fully paid from moneys received or anticipated and pledged to be received on a timely basis. Revenue obligations issued under this section shall not exceed $950,834,000 $1,067,731,400 in principal amount, excluding obligations issued to refund outstanding revenue obligations. Not more than $841,634,000 $1,025,434,300 of the $950,834,000 $1,067,731,400 may be used for transportation facilities under s. 84.01 (28) and major highway projects under ss. 84.06 and 84.09.

AB557, s. 58 Section 58. 85.08 (4m) (e) 1. of the statutes is amended to read:

AB557,40,18 85.08 (4m) (e) 1. Upon the request of an eligible applicant, the department may negotiate and enter into a loan agreement with the eligible applicant for purposes of rehabilitating a rail line or to finance an economic development and transportation efficiency project, including a project designed to promote safety or the viability of a statewide system of freight rail service, to assist intermodal freight movement or to provide industry access to a rail line. A loan made under this paragraph shall finance a project that confers a public benefit or enhances economic development in this state. Loans made under this paragraph shall be paid from the appropriation under s. 20.395 (2) (bt), (bu), (bw) or (bx).

AB557, s. 59 Section 59. 85.085 (1) of the statutes is renumbered 85.085 (1m).

AB557, s. 60 Section 60. 85.085 (1b) of the statutes is created to read:

AB557,40,24 85.085 (1b) In this section, "rehabilitated" means a significant rebuilding of railroad track that restores severely deteriorated track to a minimum service standard or, for track that is at or above a minimum service standard, that increases the service standard of the track.

AB557, s. 61 Section 61. 85.085 (3) of the statutes is amended to read:

AB557,41,6 85.085 (3) The department shall not make any payment under this section unless the applicable private road crossing permit provides that the rail transit commission shall, at the user's sole cost and expense, maintain, repair and renew the private road crossing. "Maintain, repair and renew" does not include any rebuilding of a private road crossing that is required because the applicable tracks have been rehabilitated.

AB557, s. 62 Section 62. 85.20 (4m) (a) of the statutes is renumbered 85.20 (4m) (a) (intro.) and amended to read:

AB557,41,15 85.20 (4m) (a) (intro.) From the amounts appropriated under s. 20.395 (1) (bq), an amount equal to 42% of the projected operating expenses of each eligible applicant's urban mass transit system An amount shall be allocated to each eligible applicant. to ensure that the sum of state and federal aids for the projected operating expenses of each eligible applicant's urban mass transit system is equal to a uniform percentage, established by the department, of the projected operating expenses of the mass transit system. The department shall make allocations as follows:

AB557, s. 63 Section 63. 85.20 (4m) (a) 1. to 3. of the statutes are created to read:

AB557,41,19 85.20 (4m) (a) 1. From the appropriation under s. 20.395 (1) (bq), the uniform percentage for an urban mass transit system operating within an urban area having a population as shown in the 1990 federal decennial census of less than 50,000.

AB557,41,24 2. From the appropriation under s. 20.395 (1) (bs), the uniform percentage for an urban mass transit system operating within an urban area having a population as shown in the 1990 federal decennial census of at least 50,000 but not more than 200,000 and meeting the federal definition of urbanized area for the purpose of federal mass transit aid.

AB557,42,4 3. From the appropriation under s. 20.395 (1) (bu), the uniform percentage for an urban mass transit system operating within an urban area having a population as shown in the 1990 federal decennial census of more than 200,000 and meeting the federal definition of urbanized area for the purpose of federal mass transit aid.

AB557, s. 64 Section 64. 85.20 (4m) (am) of the statutes is repealed.

AB557, s. 65 Section 65. 85.20 (4m) (e) of the statutes is repealed.

AB557, s. 66 Section 66. 85.20 (4m) (em) 1. of the statutes is amended to read:

AB557,42,10 85.20 (4m) (em) 1. An amount equal to 42% the same percentage of the audited operating expenses for the project year of the applicant's urban mass transit system that is specified for allocations to the applicant under par. (a) 1. to 3.

AB557, s. 67 Section 67. 85.20 (4s) of the statutes is amended to read:

AB557,42,16 85.20 (4s) Payment of aids under the contract. The contracts executed between the department and eligible applicants under this section shall provide that the payment of the state aid allocation under sub. (4m) (a) for the last quarter of the state's fiscal year shall be provided from the following fiscal year's appropriation under s. 20.395 (1) (bq), (bs) or (bu).

AB557, s. 68 Section 68. 85.20 (7) of the statutes is created to read:

AB557,42,24 85.20 (7) Cost-efficiency standards. (a) The department shall establish cost-efficiency standards for the urban mass transit system specified in sub. (4m) (a) 1. to 3. The contracts executed between the department and eligible applicants under this section for any period beginning on or after January 1, 1997, shall provide that the department may do any of the following if costs are incurred by the eligible applicant's urban mass transit system which are inconsistent with the standards established under this subsection:

AB557,42,25 1. Exclude those costs from operating expenses for purposes of sub. (4m).

AB557,43,1 2. Reduce the amount of state aid allocation under sub. (4m) (a).

AB557,43,3 (b) The department shall specify by rule the cost-efficiency standards under this subsection, including rules for the implementation of par. (a) 1. and 2.

AB557, s. 69 Section 69. 85.24 (3) (d) (intro.) of the statutes is amended to read: