AB100: Bill Text Engrossed

AB100-engrossed, s. 2399fm Section 2399fm. 77.76 (4) of the statutes is amended to read:

AB100-engrossed,1231,23 77.76 (4) There shall be retained by the state 1.5% of the taxes collected under this subchapter for special districts and 1.3% of the taxes collected under this subchapter for counties to cover costs incurred by the state in administering, enforcing and collecting the tax. All interest and penalties collected shall be deposited and retained by this state in the general fund.

AB100-engrossed, s. 2399g Section 2399g. 77.82 (1) (b) 2. of the statutes is amended to read:

AB100-engrossed,1232,3 77.82 (1) (b) 2. A parcel that is developed for commercial recreation, for industry, human residence or for any other use determined by the department to be incompatible with the practice of forestry.

AB100-engrossed, s. 2399i Section 2399i. 77.82 (1) (b) 3. of the statutes is created to read:

AB100-engrossed,1232,5 77.82 (1) (b) 3. A parcel that is developed for a human residence.

AB100-engrossed, s. 2399k Section 2399k. 77.82 (1) (bn) of the statutes is created to read:

AB100-engrossed,1232,11 77.82 (1) (bn) For purposes of par. (b) 3., the department by rule shall define "human residence" to include a residence of the petitioner regardless of whether it is the petitioner's primary residence. The definition may also include up to one acre surrounding the residence for a residence that is not the petitioner's primary residence.

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

AB100-engrossed,1232,16 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-engrossed, s. 2401 Section 2401. 77.92 (4) of the statutes is amended to read:

AB100-engrossed,1233,3 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), (2dx) and (3s); 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-engrossed, s. 2401m Section 2401m. 77.92 (4m) of the statutes is amended to read:

AB100-engrossed,1233,10 77.92 (4m) "Partnership" has the meaning given in section 761 (a) of the internal revenue code, except that "partnership" does not include entities that are excluded under the regulations interpreting section 761 (a) of the internal revenue code from the operation of all or part of subchapter K of chapter one of the internal revenue code. "Partnership" also includes an entity treated as a partnership under section 7701 of the Internal Revenue Code.

AB100-engrossed, s. 2401r Section 2401r. 77.93 (3m) of the statutes is repealed.

AB100-engrossed, s. 2401t Section 2401t. 77.93 (5) of the statutes is amended to read:

AB100-engrossed,1233,17 77.93 (5) All natural persons, estates, trusts, and partnerships and limited liability companies that are engaged in farming. The surcharge is imposed on the partnership or limited liability company, not on its partners or members, except that if a partnership's or company's surcharge is delinquent the partners or members are jointly and severally liable for it.

AB100-engrossed, s. 2401v Section 2401v. 77.935 of the statutes is created to read:

AB100-engrossed,1233,22 77.935 Single-owner entities. A single-owner entity that is disregarded as a separate entity under ch. 71 is disregarded as a separate entity under this subchapter. The owner of that entity shall include the information from the entity on the owner's return under this subchapter.

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

AB100-engrossed,1234,4 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-engrossed, s. 2403 Section 2403. 77.96 (5m) of the statutes is created to read:

AB100-engrossed,1234,9 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-engrossed, s. 2407 Section 2407. 77.9815 of the statutes is created to read:

AB100-engrossed,1234,12 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-engrossed, s. 2410m Section 2410m. Subchapter X of chapter 77 [precedes 77.994] of the statutes is created to read:

AB100-engrossed,1234,15 Chapter 77

AB100-engrossed,1234,17 Subchapter X Premier resort area taxes

AB100-engrossed,1234,24 77.994 Premier resort area tax. (1) Except as provided in sub. (2), a municipality or a county all of which is included in a premier resort area under s. 66.307 may, by ordinance, impose a tax at a rate of 0.5% of the gross receipts from the sale, lease or rental in the municipality or county of goods or services that are taxable under subch. III made by businesses that are classified in the standard industrial classification manual, 1987 edition, published by the U.S. office of management and budget, under the following industry numbers:

AB100-engrossed,1234,25 (a) 5331 — Variety stores.

AB100-engrossed,1235,1 (b) 5399 — Miscellaneous general merchandise stores.

AB100-engrossed,1235,2 (c) 5441 — Candy, nut and confectionary stores.

AB100-engrossed,1235,3 (d) 5451 — Dairy product stores.

AB100-engrossed,1235,4 (e) 5461 — Retail bakeries.

AB100-engrossed,1235,5 (f) 5541 — Gasoline service stations.

AB100-engrossed,1235,6 (g) 5812 — Eating places.

AB100-engrossed,1235,7 (h) 5813 — Drinking places.

AB100-engrossed,1235,8 (i) 5912 — Drug stores and proprietary stores.

AB100-engrossed,1235,9 (j) 5921 — Liquor stores.

AB100-engrossed,1235,10 (k) 5941 — Sporting goods stores and bicycle shops.

AB100-engrossed,1235,11 (L) 5946 — Camera and photographic supply stores.

AB100-engrossed,1235,12 (m) 5947 — Gift, novelty and souvenir shops.

AB100-engrossed,1235,13 (n) 7011 — Hotels and motels.

AB100-engrossed,1235,14 (o) 7032 — Sporting and recreational camps.

AB100-engrossed,1235,15 (p) 7033 — Recreational vehicle parks and campsites.

AB100-engrossed,1235,16 (q) 7948 — Racing, including track operation.

AB100-engrossed,1235,17 (r) 7992 — Public golf courses.

AB100-engrossed,1235,18 (s) 7993 — Coin-operated amusement devices.

AB100-engrossed,1235,19 (t) 7996 — Amusement parks

AB100-engrossed,1235,20 (u) 7999 — Amusement and recreational services, not elsewhere classified.

AB100-engrossed,1235,22 (2) Either a county or a municipality within that county, but not both, may impose a tax under sub. (1).

AB100-engrossed,1236,2 77.9941 Administration. (1) The ordinance under s. 77.994 is effective on January 1, April 1, July 1 or October 1. The municipality or county shall deliver a certified copy of that ordinance to the secretary of revenue at least 120 days before its effective date.

AB100-engrossed,1236,6 (3) A municipality or county that imposes a tax under s. 77.994 may repeal that ordinance. A repeal is effective on December 31. The municipality or county shall deliver a certified copy of the repeal ordinance to the secretary of revenue at least 60 days before its effective date.

AB100-engrossed,1236,10 (3m) The department of revenue may promulgate rules interpreting the classifications under s. 77.994 (1) and specifying means of determining the classifications of business. If there is a dispute whether a business is in one of the classifications under s. 77.994 (1), the department of revenue's decision is final.

AB100-engrossed,1236,13 (4) Sections 77.72 (1), (2) (a) and (3) (a), 77.73, 77.74, 77.75, 77.76 (1), (2) and (4), 77.77 (1) and (2), 77.785 (1) and 77.79 as they apply to the taxes under subch. V apply to the tax under this subchapter.

AB100-engrossed,1237,8 (5) From the appropriation under s. 20.835 (4) (gd) the department shall distribute 97% of the taxes under this subchapter reported, for periods beginning before January 1, 2000, for each municipality or county that has imposed the tax; and 98.7% of the taxes reported, for periods beginning on or after January 1, 2000, for each municipalityor county that has imposed the tax, minus the municipality's or county's portion of the retailers' discounts, to the municipality or county and shall indicate the taxes reported by each taxpayer, no later than the end of the 3rd month following the end of the calendar quarter in which such amounts were reported. In this subsection, the "municipality's or county's portion of the retailers' discount" is the amount determined by multiplying the total retailers' discount by a fraction the numerator of which is the gross sales and use taxes payable under this subchapter and the denominator of which is the sum of the gross state sales and use taxes and the sales taxes and use taxes payable under this subchapter. The taxes under this subchapter distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments and all other adjustments of the taxes under this subchapter previously distributed. Interest paid on refunds of sales and use taxes under this subchapter shall be paid from the appropriation under s. 20.835 (4) (gd) at the rate paid by this state under s. 77.60 (1) (a). Any municipality or county receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).

AB100-engrossed, s. 2410t Section 2410t. Subchapter XI of chapter 77 [precedes 77.995] of the statutes is created to read:

AB100-engrossed,1237,11 Chapter 77

AB100-engrossed,1237,13 Subchapter XI state rental vehicle fee

AB100-engrossed,1238,11 77.995 Imposition. There is imposed a fee at the rate of 3%, or 5% for the rental of limousines, of the gross receipts on the rental, but not for rerental and not for rental as a service or repair replacement vehicle of Type 1 automobiles, as defined in s. 340.01 (4) (a); of station wagons, as defined in s. 340.01 (61); of motor trucks, as defined in s. 340.01 (34); of road tractors, as defined in s. 340.01 (53); of truck tractors, as defined in s. 340.01 (73); of semitrailers, as defined in s. 340.01 (57); of trailers, as defined in s. 340.01 (71); of motor buses, as defined in s. 340.01 (31); of mobile homes, as defined in s. 340.01 (29); of motor homes, as defined in s. 340.01 (33m); and of camping trailers, as defined in s. 340.01 (6m) by establishments primarily engaged in short-term rental of vehicles without drivers, for a period of 30 days or less, unless the sale is exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m) or (9a). In this section, "limousine" means a passenger automobile that has a capacity of 10 or fewer persons, excluding the driver; that has a minimum of 5 seats behind the driver; that is operated for hire on an hourly basis under a prearranged contract for the transportation of passengers on public roads and highways along a route under the control of the person who hires the vehicle and not over a defined regular route; but "limousine" does not include taxicabs, hotel or airport shuttles or buses, buses employed solely in transporting school children or teachers, vehicles owned and operated without charge or remuneration by a business entity for its own purposes, vehicles used in carpools or vanpools, public agency vehicles that are not operated as a commercial venture, vehicles operated as part of the employment transit assistance program under s. 106.26, ambulances or any vehicle that is used exclusively in the business of funeral directing.

AB100-engrossed,1238,14 77.9951 Administration. (1) The department of revenue shall administer the fee under this subchapter and may take any action, conduct any proceeding and impose interest and penalties.

AB100-engrossed,1238,19 (2) Sections 77.51 (4) (a), (b) 1., 2. and 4., (c) 1. to 3. and (d) and (14) (a) to (f), (j) and (k), 77.52 (4), (6), (13), (14) and (18), 77.58 (1) to (5) and (7), 77.59, 77.60, 77.61 (2), (5), (8), (9) and (12) to (14) and 77.62, as they apply to the taxes under subch. III, apply to the fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the vehicle is rented.

AB100-engrossed,1238,23 (3) Persons who are subject to the fee under this subchapter shall register with the department of revenue. Any person who is required to register; including any person authorized to act on behalf of a corporation, partnership or other person who is required to register; who fails to do so is guilty of a misdemeanor.

AB100-engrossed, s. 2410ts Section 2410ts. Subchapter XII of chapter 77 [precedes 77.996] of the statutes is created to read:

AB100-engrossed,1239,1 chapter 77

AB100-engrossed,1239,3 subchapter XII dry cleaning fees

AB100-engrossed,1239,4 77.996 Definitions. In this subchapter:

AB100-engrossed,1239,5 (1) "Department" means the department of revenue.

AB100-engrossed,1239,7 (2) "Dry cleaning facility" means a facility that dry cleans apparel or household fabrics for the general public other than the following facilities:

AB100-engrossed,1239,8 (a) Coin-operated facilities.

AB100-engrossed,1239,9 (b) Facilities that are located on U.S. military installations.

AB100-engrossed,1239,10 (c) Industrial laundries.

AB100-engrossed,1239,11 (d) Commercial laundries.

AB100-engrossed,1239,12 (e) Linen supply facilities.

AB100-engrossed,1239,13 (f) Facilities that are located at a prison or other penal institution.

AB100-engrossed,1239,15 (g) Facilities that are located at a nonprofit hospital or at a nonprofit health care institution.

AB100-engrossed,1239,17 (h) Facilities that are located on property that is owned by the U.S. government or by this state.

AB100-engrossed,1239,20 (3) "Dry cleaning solvent" means a chlorine-based or hydrocarbon-based formulation or product that is used as a primary cleaning agent in dry cleaning facilities.

AB100-engrossed,1239,25 77.9961 License fee. (1) No person may operate a dry cleaning facility in this state unless the person completes and submits to the department a form that the department prescribes and pays to the department a fee for each dry cleaning facility that the person operates. The fee is equal to 1.8% of the previous year's gross receipts from dry cleaning.

AB100-engrossed,1240,6 (2) Persons who owe a fee under this section shall pay it on or before January 15. The department shall issue a license to each person who pays the fee and submits the form under this section. The license is valid through December 31 of the year during which the fee is due. If a dry cleaning facility is sold, the seller may transfer the license to the buyer. Each holder of a license under this section shall display it prominently in the facility to which it applies.

AB100-engrossed,1240,8 (3) On or before December 15, the department shall mail to each dry cleaning facility of which it is aware a form on which to apply for a license under this section.

AB100-engrossed,1240,11 (4) Any person who operates a dry cleaning facility and who does not hold a license under this section shall pay to the department a penalty of $5 for each day that the person operates without a license.

AB100-engrossed,1240,16 77.9962 Dry cleaning solvents fee. There is imposed on each person who sells a dry cleaning solvent to a dry cleaning facility a fee equal to $5 per gallon of perchloroethylene sold and 75 cents per gallon of a hydrocarbon-based solvent sold. The fees for the previous 3 months are due on January 25, April 25, July 25 and October 25.

AB100-engrossed,1240,22 77.9963 Inventory fee. There is imposed on each dry cleaning facility that possesses dry cleaning solvents on the effective date of this section .... [revisor inserts date], a fee equal to $5 for each gallon of perchloroethylene possessed and 75 cents for each gallon of a hydrocarbon-based solvent possessed. On or before the date 30 days after the effective date of this section .... [revisor inserts date], any person who owes a fee under this section shall send that fee to the department.

AB100-engrossed,1240,24 77.9964 Administration. (1) The department shall administer the fees under this subchapter.

AB100-engrossed,1241,6 (2) Except as provided in s. 77.9961 (4), sections 71.74 (1) to (3), (7) and (9), 71.75 (1), (2), (6), (7), (9) and (10), 71.77 (1) and (4) to (8), 71.78 (1) to (4) and (5) to (8), 71.80 (1) (a) and (b), (4) to (6), (8) to (12), (14), (17) and (18), 71.82 (1) and (2) (a) and (b), 71.83 (1) (a) 1. and 2. and (b) 1., 2. and 6., (2) (a) 1. to 3. and (b) 1. to 3. and (3), 71.87, 71.88, 71.89, 71.90, 71.91 (1) (a), (2) and (4) to (6) and 71.93 as they apply to the taxes under ch. 71 apply to the fees under this subchapter.

AB100-engrossed,1241,9 (3) (a) The department shall deposit all of the revenue that it collects under this subchapter in the fund under s. 25.48, except for revenue that is required under par. (b) to be deposited in the fund under s. 25.46.

AB100-engrossed,1241,14 (b) Whenever the department of revenue receives a notice from the department of natural resources under s. 292.65 (3) (cm) 2., the department of revenue shall deposit 50% of the revenue that it collects under this subchapter in the fund under s. 25.46 until the total amount deposited in the fund under s. 25.46 equals the total amount stated in all notices under s. 292.65 (3) (cm) 2.

AB100-engrossed,1241,15 77.9965 Sunset. This subchapter does not apply after June 30, 2032.