AB100, s. 2371
3Section
2371. 74.12 (13) of the statutes is created to read:
AB100,1043,74
74.12
(13) Payment by credit card. A municipality or county may accept
5payment by credit card of the amounts due under this section. A municipality or
6county that allows such payment may impose a surcharge to recover the amounts
7that it owes to credit card companies.
AB100, s. 2372
8Section
2372. 74.87 (9) of the statutes is created to read:
AB100,1043,119
74.87
(9) Payment by credit card. A city may accept payment by credit card
10of the amounts due under this section. A city that allows such payment may impose
11a surcharge to recover the amounts that it owes to credit card companies.
AB100, s. 2373
12Section
2373. 75.105 of the statutes is created to read:
AB100,1043,14
1375.105 Cancellation of delinquent real property taxes on property
14contaminated by hazardous substances. (1) Definitions. In this section:
AB100,1043,1515
(a) "Department" means the department of natural resources.
AB100,1043,1616
(b) "Discharge" has the meaning given in s. 292.01 (3).
AB100,1043,1717
(c) "Hazardous substance" has the meaning given in s. 292.01 (5).
AB100,1043,22
18(2) Cancellation authorized. At any time before the recording of a tax deed
19based on a tax certificate issued on property for nonpayment of taxes, the governing
20body of a county may cancel all or a portion of the unpaid real property taxes for
21which a tax certificate has been issued plus interest and penalties on those taxes on
22the property if all of the following apply:
AB100,1043,2323
(a) The property is contaminated by a hazardous substance.
AB100,1043,2524
(b) An environmental investigation of the property has been conducted that is
25approved by the department.
AB100,1044,4
1(c) The owner of the property or another person agrees to clean up the property
2by restoring the environment to the extent practicable and minimizing the harmful
3effects from a discharge of a hazardous substance in accordance with rules that the
4department promulgates.
AB100,1044,75
(d) The owner of the property or another person agrees to obtain a certificate
6of completion from the department indicating that the requirements of par. (c) have
7been satisfied.
AB100,1044,108
(e) The owner of the property agrees to maintain and monitor the property as
9required under rules that the department promulgates and under any contract
10entered into under those rules.
AB100,1044,15
11(3) Administration. Upon the cancellation of all or a portion of real property
12taxes under sub. (2), the county treasurer shall execute and provide to the owner of
13the property a statement identifying the property for which taxes have been
14cancelled and shall enter on the tax certificate the date upon which the taxes were
15cancelled and the amount of taxes cancelled.
AB100,1044,18
16(4) Certain cities authorized. A city authorized to proceed under s. 74.87 may
17act under this section with respect to unpaid real property taxes for which it has
18settled with other taxing jurisdictions.
AB100, s. 2374
19Section
2374. 76.13 (2) of the statutes is amended to read:
AB100,1045,1020
76.13
(2) Every tax roll upon completion shall be delivered to the state
21treasurer and a copy of the tax roll filed with the secretary of administration. The
22department shall notify, by certified mail, all companies listed on the tax roll of the
23amount of tax due, which shall be paid to the department. The payment dates
24provided for in sub. (2a) shall apply. The payment of one-fourth of the tax of any
25company may, if the company has brought an action in the Dane county circuit court
1under s. 76.08, be made without delinquent interest as provided in s. 76.14 any time
2prior to the date upon which the appeal becomes final, but any part of the tax
3ultimately required to be paid shall bear interest from the original due date to the
4date the appeal became final at the rate of 12% per year and at 1.5% per month
5thereafter until paid. The taxes extended against any company after the same
6become due, with interest, shall be a lien upon all the property of the company prior
7to all other liens, claims and demands whatsoever, except as provided in ss. 292.31
8(8) (i)
, 292.41 (6) (d) and 292.81, which lien may be enforced in an action in the name
9of the state in any court of competent jurisdiction against the property of the
10company within the state as an entirety.
AB100, s. 2375
11Section
2375. 76.22 (1) of the statutes is amended to read:
AB100,1045,2012
76.22
(1) The taxes levied upon and extended against the property of any
13company defined in s. 76.02, after the same become due, with interest thereon, shall
14become a lien upon the property of such company within the state prior to all other
15liens, debts, claims or demands whatsoever, except as provided in ss. 292.31 (8) (i)
,
16292.41 (6) (d) and 292.81, which lien may be enforced in an action in the name of the
17state in any state court of competent jurisdiction against such company and against
18the property of such company within the state. The place of the trial shall not be
19changed from the county in which any such action is commenced, except upon
20consent of parties.
AB100, s. 2376
21Section
2376. 76.39 (5) of the statutes is amended to read:
AB100,1046,422
76.39
(5) Delinquent taxes, penalties, interest and late filing fees shall be a lien
23upon the property of any railroad company or car line company prior to all other liens,
24claims and demands, except as provided in ss. 292.31 (8) (i)
, 292.41 (6) (d) and 292.81,
25which lien may be enforced in any action in the name of the state in any court of
1competent jurisdiction. All provisions of law for enforcing payment of delinquent
2income or franchise taxes under ch. 71 or enforcing payment of delinquent taxes
3based on the value of property under this chapter shall be available to collection of
4taxes on gross receipts in this state levied under this section.
AB100, s. 2377
5Section
2377. 76.84 (3) of the statutes is amended to read:
AB100,1046,96
76.84
(3) From the revenues collected under this subchapter, the department
7shall
transfer credit to the appropriation account under s. 20.566 (2) (ht)
in 1997-98
8$307,300, in 1998-99 $283,300 and in 1999-2000 and thereafter the amounts
9necessary to administer the tax under this subchapter.
AB100, s. 2378
10Section
2378. 76.90 (2) of the statutes is repealed and recreated to read:
AB100,1046,1211
76.90
(2) "Commercial mobile service" has the meaning given in
47 USC 332 12(d).
AB100, s. 2379
13Section
2379. 76.91 (intro.) of the statutes is amended to read:
AB100,1046,20
1476.91 Imposition. (intro.) For 1999 and 2000, there is imposed on each
15cellular mobile radio telecommunications utility
person that provides commercial
16mobile service and on each person that, on June 6, 1996, provides basic local
17exchange service a transitional adjustment fee. Taxpayers shall pay the tax during
18May 1998, November 1998, May 1999, November 1999 and May 2000. For each
19month that a fee is due under this subchapter, the taxpayer shall pay to the
20department an amount calculated as follows:
AB100, s. 2380
21Section
2380. 77.51 (2) of the statutes is amended to read:
AB100,1047,1422
77.51
(2) "Contractors" and "subcontractors" are the consumers of tangible
23personal property used by them in real property construction activities and the sales
24and use tax applies to the sale of tangible personal property to them.
In this
25subsection, "real property construction activities" include the fabrication of modular
1units designed and fabricated for a specific prefabricated building to be affixed to
2land at a particular location designated by the purchaser before the fabrication of the
3modules if the modular units will have a realty function and will become a permanent
4accession to the realty. A contractor engaged primarily in real property construction
5activities may use resale certificates only with respect to purchases of property which
6the contractor has sound reason to believe the contractor will sell to customers for
7whom the contractor will not perform real property construction activities involving
8the use of such property.
In this subsection, "real property construction activities"
9means activities that occur at a site where tangible personal property that is applied
10or adapted to the use or purpose to which real property is devoted is affixed to that
11real property, if the intent of the person who affixes that property is to make a
12permanent accession to the real property. In this subsection, "real property
13construction activities" do not include affixing to real property tangible personal
14property that remains tangible personal property after it is affixed.
AB100, s. 2381
15Section
2381. 77.51 (3r) of the statutes is created to read:
AB100,1047,1916
77.51
(3r) "File" means mail or deliver a document that the department
17prescribes to the department or, if the department prescribes another method of
18submitting or another destination, use that other method or submit to that other
19destination.
AB100, s. 2382
20Section
2382. 77.51 (4) (b) 3. of the statutes is amended to read:
AB100,1047,2521
77.51
(4) (b) 3. In all transactions
, except those to which subd. 7. applies, in
22which an article of tangible personal property is traded toward the purchase of an
23article of greater value, the gross receipts shall be only that portion of the purchase
24price represented by the difference between the full purchase price of the article of
25greater value and the amount allowed for the article traded.
AB100, s. 2383
1Section
2383. 77.51 (4) (b) 7. of the statutes is created to read:
AB100,1048,72
77.51
(4) (b) 7. For the sale of a manufactured building, as defined in s. 101.71
3(6); at the retailer's option, except that after a retailer chooses an option, the retailer
4may not use the other option for other sales without the department's written
5approval; either 35% of the gross receipts or an amount equal to the gross receipts
6minus the cost of the materials that become an ingredient or component part of the
7building.
AB100, s. 2384
8Section
2384. 77.51 (15) (b) 4. of the statutes is amended to read:
AB100,1048,139
77.51
(15) (b) 4. In all transactions
, except those to which subd. 6. applies, in
10which an article of tangible personal property is traded toward the purchase of an
11article of greater value, the sales price shall be only that portion of the purchase price
12represented by the difference between the full purchase price of the article of greater
13value and the amount allowed for the article traded.
AB100, s. 2385
14Section
2385. 77.51 (15) (b) 6. of the statutes is created to read:
AB100,1048,1915
77.51
(15) (b) 6. For the sale of a manufactured building, as defined in s. 101.71
16(6); at the retailer's option, except that after a retailer chooses an option, the retailer
17may not use the other option for other sales without the department's written
18approval; either 35% of the sales price or an amount equal to the sales price minus
19the cost of the materials that become an ingredient or component part of the building.
AB100, s. 2386
20Section
2386. 77.51 (17r) of the statutes is created to read:
AB100,1048,2221
77.51
(17r) "Sign" means write one's signature or, if the department prescribes
22another method of authenticating, use that other method.
AB100, s. 2387
23Section
2387. 77.52 (2) (a) 5. of the statutes is amended to read:
AB100,1049,3
177.52
(2) (a) 5. The sale of telecommunications services that
either originate
2or terminate in this state and are charged to a service address in this state,
3regardless of the location where that charge is billed or paid.
AB100, s. 2388
4Section
2388. 77.52 (2) (a) 5m. of the statutes is created to read:
AB100,1049,85
77.52
(2) (a) 5m. The sale of services that consist of taking messages by
6telephone and transmitting them to the purchaser of the service or at that
7purchaser's direction, but not including those services if they are merely an
8incidental element of another service that is sold to that purchaser.
AB100, s. 2389
9Section
2389. 77.52 (2) (a) 5r. of the statutes is created to read:
AB100,1049,1210
77.52
(2) (a) 5r. The sale of services that consist of recording messages for a
11particular person into a central computer database and activating those messages
12for that person when the computer is accessed for the messages.
AB100, s. 2390
13Section
2390. 77.52 (2) (a) 6. of the statutes is amended to read:
AB100,1049,1714
77.52
(2) (a) 6. Laundry, dry cleaning, pressing and dyeing services, except
15when performed on raw materials or goods in process destined for sale
, and except
16when performed on cloth diapers by a diaper service
and except when the service is
17performed by the customer through the use of coin-operated, self-service machines.
AB100, s. 2391
18Section
2391. 77.52 (17m) (a) of the statutes is amended to read:
AB100,1049,2119
77.52
(17m) (a) A person who holds a valid certificate issued under s. 73.03 (50)
20may apply for a direct pay permit by
submitting to the department filing a completed
21form that the department prescribes.
AB100, s. 2392
22Section
2392. 77.53 (1m) (a) of the statutes is amended to read:
AB100,1050,723
77.53
(1m) (a) If the motor vehicle is assigned to and used by an employe of the
24dealer for whom the dealer is required to withhold amounts for federal income tax
25purposes
or by a person who both has an ownership interest in the dealership and
1actively participates in the daily operation of the dealership, $96 per month for each
2motor vehicle registration plate held by the dealer, except that beginning in 1997 the
3department shall annually, as of January 1, adjust the dollar amount under this
4paragraph, rounded to the nearest whole dollar, to reflect the annual percentage
5change in the U.S. consumer price index for all urban consumers, U.S. city average,
6as determined by the U.S. department of labor, for the 12 months ending on June 30
7of the year before the change.
AB100, s. 2393
8Section
2393. 77.54 (3m) of the statutes is repealed and recreated to read:
AB100,1050,129
77.54
(3m) The gross receipts from the sale of and the storage, use or other
10consumption of the following items if they are used exclusively by the purchaser or
11user in the business of farming; including dairy farming, agriculture, horticulture,
12floriculture and custom farming services:
AB100,1050,1313
(a) Seeds for planting.
AB100,1050,1414
(b) Plants.
AB100,1050,1616
(d) Fertilizer.
AB100,1050,1717
(e) Soil conditioners.
AB100,1050,1818
(f) Animal bedding.
AB100,1050,1919
(g) Sprays, pesticides and fungicides.
AB100,1050,2020
(h) Breeding and other livestock.
AB100,1050,2121
(i) Poultry.
AB100,1050,2222
(j) Farm work stock.
AB100,1050,2323
(k) Baling twine and baling wire.
AB100,1050,2424
(L) Containers for fruits, vegetables, grain, hay, silage and animal wastes.
AB100,1051,2
1(m) Plastic bags, plastic sleeves and plastic sheeting used to store or cover hay
2or silage.
AB100, s. 2394
3Section
2394. 77.58 (1m) of the statutes is created to read:
AB100,1051,94
77.58
(1m) Persons who owe amounts under this subchapter shall pay them
5by mailing or delivering them to the department or, if the department prescribes
6another method of submitting or another destination, those persons shall pay those
7amounts in that other method or to that other destination, except that the
8department may require any person who pays under sub. (1) (b) to do so
9electronically.
AB100, s. 2395
10Section
2395. 77.61 (5) (b) 10. of the statutes is repealed and recreated to read:
AB100,1051,1311
77.61
(5) (b) 10. A licensing department or the supreme court, if the supreme
12court agrees, for the purpose of denial, nonrenewal, discontinuation and revocation
13of a license based on tax delinquency under s. 73.0301.
AB100, s. 2396
14Section
2396. 77.61 (5) (b) 11. of the statutes is created to read:
AB100,1051,1515
77.61
(5) (b) 11. Any person who makes the request under s. 49.22 (2m).
AB100, s. 2397
16Section
2397. 77.61 (14) of the statutes is amended to read:
AB100,1051,2417
77.61
(14) Documents and payments required or permitted under this
18subchapter
that are mailed are timely furnished, filed or made if they are mailed in
19a properly addressed envelope with the postage duly prepaid, if the envelope is
20postmarked before midnight of the due date and if the document or payment is
21received by the department
, or at the destination that the department prescribes, 22within 5 days after the prescribed date.
Documents and payments that are not
23mailed are timely if they are received on or before the due date by the department
24or at the destination that the department designates.
AB100, s. 2398
25Section
2398. 77.62 (1) (intro.) of the statutes is amended to read:
AB100,1052,5
177.62
(1) (intro.) The department of revenue may exercise the powers vested
2in it by ss. 71.80 (12), 71.82 (2), 71.91 (1) (a) and (c), (2) to (5m)
, and (7)
and (8) and, 371.92
and 73.0301 in connection with collection of delinquent sales and use taxes
4including, without limitation because of enumeration, the power incorporated by
5reference in s. 71.91 (5) (j), and the power to:
AB100, s. 2399
6Section
2399. 77.75 of the statutes is amended to read:
AB100,1052,12
777.75 Reports. Every person subject to county or special district sales and use
8taxes shall, for each reporting period, record that person's sales made in the county
9or special district that has imposed those taxes separately from sales made
10elsewhere in this state and
file a report
of the measure of the county or special district
11sales and use taxes and the tax due thereon separately
to the department of revenue
12on forms to be provided by the department.
AB100, s. 2400
13Section
2400. 77.92 (1m) of the statutes is created to read:
AB100,1052,1714
77.92
(1m) "File" means mail or deliver a document that the department
15prescribes to the department or, if the department prescribes another method of
16submitting or another destination, use that other method or submit to that other
17destination.
AB100, s. 2401
18Section
2401. 77.92 (4) of the statutes is amended to read:
AB100,1053,419
77.92
(4) "Net business income", with respect to a partnership or limited
20liability company, means taxable income as calculated under section
703 of the
21internal revenue code; plus the items of income and gain under section
702 of the
22internal revenue code; minus the items of loss and deduction under section
702 of the
23internal revenue code; plus payments treated as not made to partners under section
24707 (a) of the internal revenue code; plus the credits claimed under s. 71.07 (2dd),
25(2de), (2di), (2dj), (2dL), (2dr)
and, (2ds)
and (2dx); but excluding income, gain, loss
1and deductions from farming. "Net business income", with respect to a natural
2person, estate or trust, means profit from a trade or business for federal income tax
3purposes and includes net income derived as an employe as defined in section
3121 4(d) (3) of the internal revenue code.
AB100, s. 2402
5Section
2402. 77.96 (5) of the statutes is amended to read:
AB100,1053,116
77.96
(5) Each person subject to a surcharge under s. 77.93 shall, on or before
7the due date, including extensions, for filing under ch. 71, file
with the department
8of revenue, on a form prescribed by the department, an accurate statement of its
9gross tax liability or net business income. Payments made after the due date under
10sub. (2) and on or before the due date under this subsection are not delinquent but
11are subject to interest at the rate of 12% per year.
AB100, s. 2403
12Section
2403. 77.96 (5m) of the statutes is created to read: