AB100: Bill Text

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.

AB100, s. 2376 Section 2376. 76.39 (5) of the statutes is amended to read:

AB100,1046,4 76.39 (5) Delinquent taxes, penalties, interest and late filing fees shall be a lien upon the property of any railroad company or car line company prior to all other liens, claims and demands, except as provided in ss. 292.31 (8) (i), 292.41 (6) (d) and 292.81, which lien may be enforced in any action in the name of the state in any court of competent jurisdiction. All provisions of law for enforcing payment of delinquent income or franchise taxes under ch. 71 or enforcing payment of delinquent taxes based on the value of property under this chapter shall be available to collection of taxes on gross receipts in this state levied under this section.

AB100, s. 2377 Section 2377. 76.84 (3) of the statutes is amended to read:

AB100,1046,9 76.84 (3) From the revenues collected under this subchapter, the department shall transfer credit to the appropriation account under s. 20.566 (2) (ht) in 1997-98 $307,300, in 1998-99 $283,300 and in 1999-2000 and thereafter the amounts necessary to administer the tax under this subchapter.

AB100, s. 2378 Section 2378. 76.90 (2) of the statutes is repealed and recreated to read:

AB100,1046,12 76.90 (2) "Commercial mobile service" has the meaning given in 47 USC 332 (d).

AB100, s. 2379 Section 2379. 76.91 (intro.) of the statutes is amended to read:

AB100,1046,20 76.91 Imposition. (intro.) For 1999 and 2000, there is imposed on each cellular mobile radio telecommunications utility person that provides commercial mobile service and on each person that, on June 6, 1996, provides basic local exchange service a transitional adjustment fee. Taxpayers shall pay the tax during May 1998, November 1998, May 1999, November 1999 and May 2000. For each month that a fee is due under this subchapter, the taxpayer shall pay to the department an amount calculated as follows:

AB100, s. 2380 Section 2380. 77.51 (2) of the statutes is amended to read:

AB100,1047,14 77.51 (2) "Contractors" and "subcontractors" are the consumers of tangible personal property used by them in real property construction activities and the sales and use tax applies to the sale of tangible personal property to them. In this subsection, "real property construction activities" include the fabrication of modular units designed and fabricated for a specific prefabricated building to be affixed to land at a particular location designated by the purchaser before the fabrication of the modules if the modular units will have a realty function and will become a permanent accession to the realty. A contractor engaged primarily in real property construction activities may use resale certificates only with respect to purchases of property which the contractor has sound reason to believe the contractor will sell to customers for whom the contractor will not perform real property construction activities involving the use of such property. In this subsection, "real property construction activities" means activities that occur at a site where tangible personal property that is applied or adapted to the use or purpose to which real property is devoted is affixed to that real property, if the intent of the person who affixes that property is to make a permanent accession to the real property. In this subsection, "real property construction activities" do not include affixing to real property tangible personal property that remains tangible personal property after it is affixed.

AB100, s. 2381 Section 2381. 77.51 (3r) of the statutes is created to read:

AB100,1047,19 77.51 (3r) "File" means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.

AB100, s. 2382 Section 2382. 77.51 (4) (b) 3. of the statutes is amended to read:

AB100,1047,25 77.51 (4) (b) 3. In all transactions, except those to which subd. 7. applies, in which an article of tangible personal property is traded toward the purchase of an article of greater value, the gross receipts shall be only that portion of the purchase price represented by the difference between the full purchase price of the article of greater value and the amount allowed for the article traded.

AB100, s. 2383 Section 2383. 77.51 (4) (b) 7. of the statutes is created to read:

AB100,1048,7 77.51 (4) (b) 7. For the sale of a manufactured building, as defined in s. 101.71 (6); at the retailer's option, except that after a retailer chooses an option, the retailer may not use the other option for other sales without the department's written approval; either 35% of the gross receipts or an amount equal to the gross receipts minus the cost of the materials that become an ingredient or component part of the building.

AB100, s. 2384 Section 2384. 77.51 (15) (b) 4. of the statutes is amended to read:

AB100,1048,13 77.51 (15) (b) 4. In all transactions, except those to which subd. 6. applies, in which an article of tangible personal property is traded toward the purchase of an article of greater value, the sales price shall be only that portion of the purchase price represented by the difference between the full purchase price of the article of greater value and the amount allowed for the article traded.

AB100, s. 2385 Section 2385. 77.51 (15) (b) 6. of the statutes is created to read:

AB100,1048,19 77.51 (15) (b) 6. For the sale of a manufactured building, as defined in s. 101.71 (6); at the retailer's option, except that after a retailer chooses an option, the retailer may not use the other option for other sales without the department's written approval; either 35% of the sales price or an amount equal to the sales price minus the cost of the materials that become an ingredient or component part of the building.

AB100, s. 2386 Section 2386. 77.51 (17r) of the statutes is created to read:

AB100,1048,22 77.51 (17r) "Sign" means write one's signature or, if the department prescribes another method of authenticating, use that other method.

AB100, s. 2387 Section 2387. 77.52 (2) (a) 5. of the statutes is amended to read:

AB100,1049,3 77.52 (2) (a) 5. The sale of telecommunications services that either originate or terminate in this state and are charged to a service address in this state, regardless of the location where that charge is billed or paid.

AB100, s. 2388 Section 2388. 77.52 (2) (a) 5m. of the statutes is created to read:

AB100,1049,8 77.52 (2) (a) 5m. The sale of services that consist of taking messages by telephone and transmitting them to the purchaser of the service or at that purchaser's direction, but not including those services if they are merely an incidental element of another service that is sold to that purchaser.

AB100, s. 2389 Section 2389. 77.52 (2) (a) 5r. of the statutes is created to read:

AB100,1049,12 77.52 (2) (a) 5r. The sale of services that consist of recording messages for a particular person into a central computer database and activating those messages for that person when the computer is accessed for the messages.

AB100, s. 2390 Section 2390. 77.52 (2) (a) 6. of the statutes is amended to read:

AB100,1049,17 77.52 (2) (a) 6. Laundry, dry cleaning, pressing and dyeing services, except when performed on raw materials or goods in process destined for sale , and except when performed on cloth diapers by a diaper service and except when the service is performed by the customer through the use of coin-operated, self-service machines.

AB100, s. 2391 Section 2391. 77.52 (17m) (a) of the statutes is amended to read:

AB100,1049,21 77.52 (17m) (a) A person who holds a valid certificate issued under s. 73.03 (50) may apply for a direct pay permit by submitting to the department filing a completed form that the department prescribes.

AB100, s. 2392 Section 2392. 77.53 (1m) (a) of the statutes is amended to read:

AB100,1050,7 77.53 (1m) (a) If the motor vehicle is assigned to and used by an employe of the dealer for whom the dealer is required to withhold amounts for federal income tax purposes or by a person who both has an ownership interest in the dealership and actively participates in the daily operation of the dealership, $96 per month for each motor vehicle registration plate held by the dealer, except that beginning in 1997 the department shall annually, as of January 1, adjust the dollar amount under this paragraph, rounded to the nearest whole dollar, to reflect the annual percentage change in the U.S. consumer price index for all urban consumers, U.S. city average, as determined by the U.S. department of labor, for the 12 months ending on June 30 of the year before the change.

AB100, s. 2393 Section 2393. 77.54 (3m) of the statutes is repealed and recreated to read:

AB100,1050,12 77.54 (3m) The gross receipts from the sale of and the storage, use or other consumption of the following items if they are used exclusively by the purchaser or user in the business of farming; including dairy farming, agriculture, horticulture, floriculture and custom farming services:

AB100,1050,13 (a) Seeds for planting.

AB100,1050,14 (b) Plants.

AB100,1050,15 (c) Feed.

AB100,1050,16 (d) Fertilizer.

AB100,1050,17 (e) Soil conditioners.

AB100,1050,18 (f) Animal bedding.

AB100,1050,19 (g) Sprays, pesticides and fungicides.

AB100,1050,20 (h) Breeding and other livestock.

AB100,1050,21 (i) Poultry.

AB100,1050,22 (j) Farm work stock.

AB100,1050,23 (k) Baling twine and baling wire.

AB100,1050,24 (L) Containers for fruits, vegetables, grain, hay, silage and animal wastes.

AB100,1051,2 (m) Plastic bags, plastic sleeves and plastic sheeting used to store or cover hay or silage.

AB100, s. 2394 Section 2394. 77.58 (1m) of the statutes is created to read:

AB100,1051,9 77.58 (1m) Persons who owe amounts under this subchapter shall pay them by mailing or delivering them to the department or, if the department prescribes another method of submitting or another destination, those persons shall pay those amounts in that other method or to that other destination, except that the department may require any person who pays under sub. (1) (b) to do so electronically.

AB100, s. 2395 Section 2395. 77.61 (5) (b) 10. of the statutes is repealed and recreated to read:

AB100,1051,13 77.61 (5) (b) 10. A licensing department or the supreme court, if the supreme court agrees, for the purpose of denial, nonrenewal, discontinuation and revocation of a license based on tax delinquency under s. 73.0301.

AB100, s. 2396 Section 2396. 77.61 (5) (b) 11. of the statutes is created to read:

AB100,1051,15 77.61 (5) (b) 11. Any person who makes the request under s. 49.22 (2m).

AB100, s. 2397 Section 2397. 77.61 (14) of the statutes is amended to read:

AB100,1051,24 77.61 (14) Documents and payments required or permitted under this subchapter that are mailed are timely furnished, filed or made if they are mailed in a properly addressed envelope with the postage duly prepaid, if the envelope is postmarked before midnight of the due date and if the document or payment is received by the department, or at the destination that the department prescribes, within 5 days after the prescribed date. Documents and payments that are not mailed are timely if they are received on or before the due date by the department or at the destination that the department designates.

AB100, s. 2398 Section 2398. 77.62 (1) (intro.) of the statutes is amended to read:

AB100,1052,5 77.62 (1) (intro.) The department of revenue may exercise the powers vested in it by ss. 71.80 (12), 71.82 (2), 71.91 (1) (a) and (c), (2) to (5m), and (7) and (8) and, 71.92 and 73.0301 in connection with collection of delinquent sales and use taxes including, without limitation because of enumeration, the power incorporated by reference in s. 71.91 (5) (j), and the power to:

AB100, s. 2399 Section 2399. 77.75 of the statutes is amended to read:

AB100,1052,12 77.75 Reports. Every person subject to county or special district sales and use taxes shall, for each reporting period, record that person's sales made in the county or special district that has imposed those taxes separately from sales made elsewhere in this state and file a report of the measure of the county or special district sales and use taxes and the tax due thereon separately to the department of revenue on forms to be provided by the department.

AB100, s. 2400 Section 2400. 77.92 (1m) of the statutes is created to read:

AB100,1052,17 77.92 (1m) "File" means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.

AB100, s. 2401 Section 2401. 77.92 (4) of the statutes is amended to read:

AB100,1053,4 77.92 (4) "Net business income", with respect to a partnership or limited liability company, means taxable income as calculated under section 703 of the internal revenue code; plus the items of income and gain under section 702 of the internal revenue code; minus the items of loss and deduction under section 702 of the internal revenue code; plus payments treated as not made to partners under section 707 (a) of the internal revenue code; plus the credits claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dr) and, (2ds) and (2dx); but excluding income, gain, loss and deductions from farming. "Net business income", with respect to a natural person, estate or trust, means profit from a trade or business for federal income tax purposes and includes net income derived as an employe as defined in section 3121 (d) (3) of the internal revenue code.

AB100, s. 2402 Section 2402. 77.96 (5) of the statutes is amended to read:

AB100,1053,11 77.96 (5) Each person subject to a surcharge under s. 77.93 shall, on or before the due date, including extensions, for filing under ch. 71, file with the department of revenue, on a form prescribed by the department, an accurate statement of its gross tax liability or net business income. Payments made after the due date under sub. (2) and on or before the due date under this subsection are not delinquent but are subject to interest at the rate of 12% per year.

AB100, s. 2403 Section 2403. 77.96 (5m) of the statutes is created to read:

AB100,1053,16 77.96 (5m) Persons who owe amounts under this subchapter shall mail or deliver those amounts to the department of revenue or, if that department prescribes another method of submitting or another destination, those persons shall use that other method or submit those amounts to that other destination.

AB100, s. 2404 Section 2404. 77.98 of the statutes is amended to read:

AB100,1053,23 77.98 Imposition. A local exposition district under subch. II of ch. 229 or a unit of government that establishes a commission to create a premier resort center under s. 66.30 (3q) may impose a tax on the retail sale, except sales for resale, within the district's jurisdiction under s. 229.43, or within the unit of government's jurisdiction, of products that are subject to a tax under s. 77.54 (20) (c) 1. to 3. and not exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9), (9a) or (20) (c) 5.

AB100, s. 2405 Section 2405. 77.981 of the statutes is renumbered 77.981 (1) and amended to read:

AB100,1054,10 77.981 (1) The tax imposed by a district under s. 77.98 is imposed on the sale of taxable products at the rate of 0.25% of the gross receipts, except that the district, by a vote of a majority of the authorized members of its board of directors, may impose the tax at the rate of 0.5% of the gross receipts. A majority of the authorized members of the district's board may vote that, if the balance in a special debt service reserve fund of the district is less than the requirement under s. 229.50 (5), the tax rate under this subchapter for taxes that a district imposes is 0.5%. The 0.5% rate shall be effective on the next January 1, April 1, July 1 or October 1, and this the tax that a district imposes is irrepealable if any bonds issued by the district and secured by the special debt service reserve fund are outstanding.

AB100, s. 2406 Section 2406. 77.981 (2) of the statutes is created to read:

AB100,1054,17 77.981 (2) The tax imposed by a unit of government under s. 77.98 is imposed on the sale, in the unit of government, of taxable products at a rate of 0.1%, 0.2%, 0.3%, 0.4% or 0.5%, as determined by a majority of the authorized members of the governing body of the unit of government. This tax is irrepealable if any bonds that are issued by the unit of government and that are funded by the tax under this subchapter are outstanding.

AB100, s. 2407 Section 2407. 77.9815 of the statutes is created to read:

AB100,1054,20 77.9815 Exemption. Any retailer whose liability for the tax under this subchapter would be less than $5 for a year is exempt from that tax for that year.

AB100, s. 2408 Section 2408. 77.982 (3) of the statutes is amended to read:

AB100,1055,9 77.982 (3) From the appropriation under s. 20.835 (4) (gg), the department of revenue shall distribute 97% of the taxes collected under this subchapter for each district to that district, and 97% of the taxes collected under this subchapter for each unit of government to that unit of government, no later than the end of the month following the end of the calendar quarter in which the amounts were collected. The taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments and all other adjustments. Interest paid on refunds of the tax under this subchapter shall be paid from the appropriation under s. 20.835 (4) (gg) at the rate under s. 77.60 (1) (a). Those taxes may be used only for the district's or unit of government's debt service on its bond obligations. Any district or unit of government that receives a report along with a payment under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).

AB100, s. 2409 Section 2409. 77.983 of the statutes is renumbered 77.983 (1).

AB100, s. 2410 Section 2410. 77.983 (2) of the statutes is created to read:

AB100,1055,17 77.983 (2) Retailers and the department of revenue may not collect taxes under this subchapter for any unit of government after the calendar quarter during which all bonds that are issued by the unit of government and that are funded by the tax under this subchapter are retired, except that the department may collect from retailers taxes that accrued before that calendar quarter and interest and penalties that relate to those taxes.

AB100, s. 2411 Section 2411. 78.005 (6m) of the statutes is created to read: