AB100: Bill Text

AB100, s. 2357 Section 2357. 73.03 (30) of the statutes is amended to read:

AB100,1033,19 73.03 (30) To analyze the data provided under sub. (29), after consultation with the department of education public instruction and the legislative fiscal bureau, and to notify the presiding officers of the houses of the legislature and the cochairpersons of the joint committee on finance of the results of the analysis.

AB100, s. 2358 Section 2358. 73.03 (35) of the statutes is amended to read:

AB100,1034,3 73.03 (35) To deny a portion of a credit claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dr) or, (2ds) or (2dx), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx) or (4) (am) or 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx) or (4) (am) if granting the full amount claimed would violate the requirement under s. 560.75 (9) or 560.797 (4) (e) or would bring the total of the credits granted to that claimant under s. 560.75 (9) or 560.797 (4) (e), or the total of the credits granted to that claimant under all of those subsections, over the limit for that claimant under s. 560.768, 560.795 (2) (b) or 560.797 (5) (b).

AB100, s. 2359 Section 2359. 73.03 (46) of the statutes is amended to read:

AB100,1034,10 73.03 (46) In each school year, to determine and certify to the secretary of education state superintendent of public instruction the rate for determining the secondary ceiling cost per member under s. 121.07 (6) (d). The rate for any school year is the average percentage change in the consumer price index for all urban consumers, U.S. city average, for the calendar year ending on the 2nd preceding December 31, as computed by the federal department of labor.

AB100, s. 2360 Section 2360. 73.03 (50) of the statutes is amended to read:

AB100,1034,21 73.03 (50) With the approval of the joint committee on finance, to establish fees for obtaining a business tax registration certificate, which is valid for 2 years, and for renewing that certificate and shall issue and renew those certificates if the person who wishes to obtain or renew a certificate applies on a form that the department prescribes; sets forth the name under which the applicant intends to operate, the location of the applicant's place of operations, the social security number of the applicant if the applicant is a natural person and the other information that the department requires; and, in the case of a sole proprietor, signs the form or, in the case of other persons, has an individual who is authorized to act on behalf of the person sign the form.

AB100, s. 2361 Section 2361. 73.03 (50m) of the statutes is created to read:

AB100,1035,5 73.03 (50m) To enter into a memorandum of understanding with the department of industry, labor and job development under s. 49.857. The department of revenue shall suspend, refuse to issue or refuse to renew any certificate issued under sub. (50) as provided in the memorandum of understanding entered into under s. 49.857. Notwithstanding ss. 71.78 and 77.61 (5), the department of revenue shall disclose to the department of industry, labor and job development the social security number of any applicant for a certificate issued under sub. (50) as provided in the memorandum of understanding.

AB100, s. 2362 Section 2362. 73.03 (51) of the statutes is created to read:

AB100,1035,7 73.03 (51) To prepare and submit the report required under s. 66.46 (13).

AB100, s. 2363 Section 2363. 73.03 (53) of the statutes is created to read:

AB100,1035,11 73.03 (53) To enter into agreements with direct marketers about the collection of state and local sales taxes and use taxes and about making quarterly payments of those taxes to this state.

AB100, s. 2364 Section 2364. 73.0301 of the statutes is created to read:

AB100,1035,14 73.0301 License denial, nonrenewal, discontinuation and revocation based on tax delinquency. (1) Definitions. In this section:

AB100,1035,17 (a) "Credential" means a license, permit, certificate or registration that is granted under chs. 440 to 480, but does not include a registration as an inactive licensee under s. 452.12 (6) (b).

AB100,1035,20 (b) "Credentialing board" means a board, examining board or affiliated credentialing board in the department of regulation and licensing that grants a credential.

AB100,1035,21 (d) "License" means any of the following:

AB100,1035,22 1. An approval specified in s. 29.091 (1) (a).

AB100,1036,2 2. A license issued by the department of health and family services under s. 48.66 (1) to a child welfare agency, as required by s. 48.60, a group home, as required by s. 48.625, a shelter care facility, as required by s. 938.22, or a day care center, as required by s. 48.65.

AB100,1036,10 3. A license, certificate of approval, provisional license, conditional license, certification, registration or approval specified in s. 50.03 (4) (a) 1. a. or b. or (4m) (a) or (b), 50.034 (1) (a) or (b), 50.04 (6) (a), 50.05 (13), 50.35, 50.49 (6) (a) or (10), 50.52 (2), 50.92 (2), 50.93 (3), 51.038, 51.04, 51.45 (8), 146.60 (3) or (3m) or 343.305 (6); a certification issued by the department of health and family services under s. 50.032 (1m) (b); a license or permit issued by the department of health and family services under s. 50.033 (1m) (b) or 343.305 (6); or a certification required by rule under s. 51.42 (7) (b) 11. or 51.421 (3) (a).

AB100,1036,11 4. A license, registration or registration certificate specified in s. 93.13 (1).

AB100,1036,12 5. A license, as defined in s. 101.02 (20) (a).

AB100,1036,15 6. A license or certificate of registration issued by the department of financial institutions, or a division thereof, under s. 138.09, 138.12, 217.06, 218.01, 218.02, 218.04, 218.05 or 224.72 or under subch. III of ch. 551.

AB100,1036,18 7. A license issued by the department of transportation under s. 218.11, 218.12, 218.22, 218.32, 343.61 or 343.62, or a license described in s. 218.01 (2) (d) 1., 2., 3. or 5.

AB100,1036,19 8. A license, registration or certification specified in s. 299.07 (1) (a).

AB100,1036,20 9. A credential.

AB100,1036,21 10. A license or permit granted by the department of public instruction.

AB100,1036,22 11. A license to practice law.

AB100,1037,2 (e) "Licensing department" means the department of agriculture, trade and consumer protection; the department of commerce; the department of financial institutions; the department of health and family services; the department of natural resources; the department of public instruction; the department of regulation and licensing; or the department of transportation.

AB100,1037,6 (f) "Nondelinquency certificate" means a certificate, issued by the department of revenue to a person, stating that the person is not delinquent in the payment of taxes, including penalties, interest, fees and costs, under ch. 71, 72, 76, 77, 78, 125 or 139.

AB100,1037,11 (2) Duties of licensing departments and credentialing boards. (a) Each licensing department and the supreme court, if the supreme court agrees, shall enter into a memorandum of understanding with the department of revenue under sub. (4) (a) that requires the licensing department or supreme court to do all of the following after March 31, 1998:

AB100,1037,16 1. Request the department of revenue to certify whether an applicant for a license or license renewal or continuation is liable for delinquent taxes. With respect to an applicant for a license granted by a credentialing board, the department of regulation and licensing shall make a request under this subdivision on behalf of a credentialing board.

AB100,1037,20 2. Request the department of revenue to certify whether a license holder is liable for delinquent taxes. With respect to a holder of a license granted by a credentialing board, the department of regulation and licensing shall make a request under this subdivision on behalf of a credentialing board.

AB100,1037,22 (b) Each licensing department, credentialing board and the supreme court, if the supreme court agrees, shall do all of the following:

AB100,1038,3 1. a. If, after a request is made under par. (a) 1. or 2., the department of revenue certifies that the license holder or applicant for a license or license renewal or continuation is liable for delinquent taxes, revoke the license or deny the application for the license or license renewal or continuation. A revocation or denial under this subd. 1. a. is not subject to administrative or, except as provided in subd. 2., judicial review under ch. 227.

AB100,1038,10 b. Mail a notice of revocation or denial under subd. 1. a. to the license holder or applicant. The notice shall include a statement of the facts that warrant the revocation or denial and a statement that the license holder or applicant may, within 30 days after the date on which the notice of denial or revocation is mailed, file a written request with the department of revenue to have the certification of tax delinquency on which the revocation or denial is based reviewed at a hearing under sub. (5) (a).

AB100,1038,15 2. If notified by the department of revenue that the department of revenue has affirmed a certification of tax delinquency after a hearing under sub. (5) (a), affirm a revocation or denial under subd. 1. a. A license holder or applicant may seek judicial review under ch. 227, in the circuit court for Dane County, of an affirmation of a revocation or denial under this subdivision.

AB100,1038,22 3. If a person submits a nondelinquency certificate issued under sub. (5) (b) 1., reinstate the license or grant the application for the license or license renewal or continuation, unless there are other grounds for revoking the license or for denying the application for the license or license renewal or continuation. Notwithstanding any other fee required or permitted by law, no fee may be charged for reinstatement of a license by law, no fee may be charged for reinstatement of a license under this subdivision.

AB100,1039,3 4. If a person whose license has been revoked or application for a license or license renewal or continuation has been denied under subd. 1. a. submits a nondelinquency certificate issued under sub. (3) (a) 2., reinstate the license or grant the person's application for the license or license renewal or continuation, unless there are other grounds for not reinstating the license or for denying the application for the license or license renewal or continuation.

AB100,1039,5 (3) Duties and powers of department of revenue. (a) The department of revenue shall do all of the following:

AB100,1039,7 1. Enter into a memorandum of understanding with each licensing department and the supreme court, if the supreme court agrees, under sub. (4) (a).

AB100,1039,12 2. Upon the request of any applicant for issuance, renewal, continuation or reinstatement of a license whose license has been previously revoked or whose application for a license or license renewal or continuation has been previously denied under sub. (2) (b) 1. a., issue a nondelinquency certificate to the applicant if the applicant is not liable for delinquent taxes.

AB100,1039,16 (b) If a request for certification is made under sub. (2) (a) 1. or 2., the department of revenue may, in accordance with a memorandum of understanding entered into under par. (a) 1., certify to the licensing department or the supreme court that the applicant or license holder is liable for delinquent taxes.

AB100,1039,18 (4) Memorandum of understanding. (a) Each memorandum of understanding shall include procedures that do all of the following:

AB100,1040,2 1. Establish requirements for making requests under sub. (2) (a) 1. and 2., including when a licensing department or the supreme court shall make requests under sub. (2) (a) 1. and 2., and for making certifications under sub. (3) (b). If the memorandum of understanding is with the department of regulation and licensing, the memorandum of understanding shall include requirements for the department of regulation and licensing to make requests on behalf of credentialing boards under sub. (2) (a) 1. and 2., including when the department of regulation and licensing shall make requests on behalf of credentialing boards under sub. (2) (a) 1. and 2.

AB100,1040,3 2. Implement the requirements specified in sub. (2) (b) 3. and 4.

AB100,1040,7 (b) Factors such as the need to issue licenses in a timely manner, the convenience of applicants, the impact on collecting delinquent taxes and whether a revocation or denial under sub. (2) (b) 1. a. will have an impact on public health, safety or welfare shall be considered in establishing requirements under par. (a) 1.

AB100,1040,8 (5) Hearing.

AB100,1040,10 (b) After a hearing conducted under par. (a), the department of revenue shall do one of the following:

AB100,1040,18 1. Issue a nondelinquency certificate to a license holder or an applicant for a license or license renewal or continuation if the department determines that the license holder or applicant is not liable for delinquent taxes. For a hearing requested by an applicant for certification or recertification or a certificate holder under s. 73.09 (7m) (b), the department shall grant a certification or recertification or reinstate a certification if the department determines that the applicant or certificate holder is not liable for delinquent taxes, unless there are other grounds for denying the application or revoking the certification.

AB100,1040,25 2. Provide notice to a license holder, to an applicant for a license or license renewal or continuation and to the licensing department or the supreme court, if the supreme court agrees, that the department of revenue has affirmed its certification of tax delinquency. For a hearing requested by an applicant for certification or recertification or a certificate holder under s. 73.09 (7m) (b), the department of revenue shall provide notice to the applicant or certificate holder that the department of revenue has affirmed its determination of tax delinquency.

AB100, s. 2365 Section 2365. 73.0305 of the statutes is repealed and recreated to read:

AB100,1041,8 73.0305 Revenue limits calculations. The department of revenue shall annually determine and certify to the state superintendent of public instruction, no later than the 4th Monday in June, the allowable rate of increase for the limit imposed under subch. VII of ch. 121. For that limit, the allowable rate of increase is the percentage change in the consumer price index for all urban consumers, U.S. city average, between the preceding March 31 and the 2nd preceding March 31, as computed by the federal department of labor.

AB100, s. 2366 Section 2366. 73.09 (6m) of the statutes is created to read:

AB100,1041,15 73.09 (6m) Social security numbers. Each applicant for certification or recertification under this section shall provide the applicant's social security number on the application. The department of revenue may not disclose a social security number that it obtains under this subsection. The department of revenue may not certify or recertify any person who fails to provide his or her social security number on his or her application.

AB100, s. 2367 Section 2367. 73.09 (7) (e) of the statutes is amended to read:

AB100,1041,19 73.09 (7) (e) The secretary of revenue, for reasons sufficient, may reinstate a certificate of registration that has been revoked under this subsection, after one year upon formal application for reinstatement.

AB100, s. 2368 Section 2368. 73.09 (7m) of the statutes is created to read:

AB100,1042,2 73.09 (7m) Liability for delinquent taxes. (a) If the department of revenue determines that an applicant for certification or recertification under this section or a person who holds a certificate issued under this section is liable for delinquent taxes, as defined in s. 73.0301 (1) (c), the department of revenue may deny the application or revoke the certificate. Except as provided in par. (c), a denial or revocation under this paragraph is not subject to judicial review.

AB100,1042,9 (b) If the department of revenue denies an application or revokes a certificate under par. (a), the department shall mail a notice of denial or revocation to the applicant or certificate holder. The notice shall include a statement of the facts that warrant the denial or revocation and a statement that the applicant or certificate holder may, within 30 days after the date on which the notice of denial or revocation is mailed, file a written request with the department to have the determination that he or she is liable for delinquent taxes reviewed at a hearing under s. 73.0301 (5) (a).

AB100,1042,15 (c) If, after a hearing under s. 73.0301 (5) (a), the department of revenue affirms a determination under par. (a) that an applicant or certificate holder is liable for delinquent taxes, the department shall affirm its denial or revocation. An applicant or certificate holder may seek judicial review under ch. 227 in the circuit court for Dane County of an affirmation by the department of a denial or revocation under this paragraph.

AB100,1042,20 (d) If, after a hearing under s. 73.0301 (5) (a), the department of revenue determines that a person whose certificate is revoked under par. (a) is not liable for delinquent taxes, as defined in s. 73.0301 (1) (c), the department shall reinstate the certificate. The department may not charge a fee for reinstatement of a certificate under this paragraph.

AB100, s. 2369 Section 2369. 74.09 (2m) of the statutes is repealed.

AB100, s. 2370 Section 2370. 74.11 (13) of the statutes is created to read:

AB100,1043,2 74.11 (13) Payment by credit card. A municipality or county may accept payment by credit card of the amounts due under this section. A municipality or county that allows such payment may impose a surcharge to recover the costs that it owes to credit card companies.

AB100, s. 2371 Section 2371. 74.12 (13) of the statutes is created to read:

AB100,1043,7 74.12 (13) Payment by credit card. A municipality or county may accept payment by credit card of the amounts due under this section. A municipality or county that allows such payment may impose a surcharge to recover the amounts that it owes to credit card companies.

AB100, s. 2372 Section 2372. 74.87 (9) of the statutes is created to read:

AB100,1043,11 74.87 (9) Payment by credit card. A city may accept payment by credit card of the amounts due under this section. A city that allows such payment may impose a surcharge to recover the amounts that it owes to credit card companies.

AB100, s. 2373 Section 2373. 75.105 of the statutes is created to read:

AB100,1043,14 75.105 Cancellation of delinquent real property taxes on property contaminated by hazardous substances. (1) Definitions. In this section:

AB100,1043,15 (a) "Department" means the department of natural resources.

AB100,1043,16 (b) "Discharge" has the meaning given in s. 292.01 (3).

AB100,1043,17 (c) "Hazardous substance" has the meaning given in s. 292.01 (5).

AB100,1043,22 (2) Cancellation authorized. At any time before the recording of a tax deed based on a tax certificate issued on property for nonpayment of taxes, the governing body of a county may cancel all or a portion of the unpaid real property taxes for which a tax certificate has been issued plus interest and penalties on those taxes on the property if all of the following apply:

AB100,1043,23 (a) The property is contaminated by a hazardous substance.

AB100,1043,25 (b) An environmental investigation of the property has been conducted that is approved by the department.

AB100,1044,4 (c) The owner of the property or another person agrees to clean up the property by restoring the environment to the extent practicable and minimizing the harmful effects from a discharge of a hazardous substance in accordance with rules that the department promulgates.

AB100,1044,7 (d) The owner of the property or another person agrees to obtain a certificate of completion from the department indicating that the requirements of par. (c) have been satisfied.

AB100,1044,10 (e) The owner of the property agrees to maintain and monitor the property as required under rules that the department promulgates and under any contract entered into under those rules.

AB100,1044,15 (3) Administration. Upon the cancellation of all or a portion of real property taxes under sub. (2), the county treasurer shall execute and provide to the owner of the property a statement identifying the property for which taxes have been cancelled and shall enter on the tax certificate the date upon which the taxes were cancelled and the amount of taxes cancelled.

AB100,1044,18 (4) Certain cities authorized. A city authorized to proceed under s. 74.87 may act under this section with respect to unpaid real property taxes for which it has settled with other taxing jurisdictions.

AB100, s. 2374 Section 2374. 76.13 (2) of the statutes is amended to read:

AB100,1045,10 76.13 (2) Every tax roll upon completion shall be delivered to the state treasurer and a copy of the tax roll filed with the secretary of administration. The department shall notify, by certified mail, all companies listed on the tax roll of the amount of tax due, which shall be paid to the department. The payment dates provided for in sub. (2a) shall apply. The payment of one-fourth of the tax of any company may, if the company has brought an action in the Dane county circuit court under s. 76.08, be made without delinquent interest as provided in s. 76.14 any time prior to the date upon which the appeal becomes final, but any part of the tax ultimately required to be paid shall bear interest from the original due date to the date the appeal became final at the rate of 12% per year and at 1.5% per month thereafter until paid. The taxes extended against any company after the same become due, with interest, shall be a lien upon all the property of the company prior to all other liens, claims and demands whatsoever, except as provided in ss. 292.31 (8) (i), 292.41 (6) (d) and 292.81, which lien may be enforced in an action in the name of the state in any court of competent jurisdiction against the property of the company within the state as an entirety.

AB100, s. 2375 Section 2375. 76.22 (1) of the statutes is amended to read:

AB100,1045,20 76.22 (1) The taxes levied upon and extended against the property of any company defined in s. 76.02, after the same become due, with interest thereon, shall become a lien upon the property of such company within the state prior to all other liens, debts, claims or demands whatsoever, except as provided in ss. 292.31 (8) (i), 292.41 (6) (d) and 292.81, which lien may be enforced in an action in the name of the state in any state court of competent jurisdiction against such company and against the property of such company within the state. The place of the trial shall not be changed from the county in which any such action is commenced, except upon consent of parties.