SB436: Bill Text

SB436,170,2 (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.

SB436,170,4 (4) Memorandum of understanding. (a) Each memorandum of understanding shall include procedures that do all of the following:

SB436,170,8 1. Establish requirements for making requests under sub. (2) (a) 1. and 2., including specifying the time 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).

SB436,170,9 2. Implement the requirements specified in sub. (2) (b) 3. and 4.

SB436,170,14 (b) Factors such as the need to issue licenses in a timely manner, the convenience of applicants, the impact on collecting delinquent taxes, the effects on program administration and whether a revocation or denial under sub. (2) (b) 1. a. will have an impact on public health, safety or welfare or the environment shall be considered in establishing requirements under par. (a) 1.

SB436,170,15 (5) Hearing.

SB436,170,17 (b) After a hearing conducted under par. (a), the department of revenue shall do one of the following:

SB436,170,25 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.

SB436,171,7 2. Provide notice that the department of revenue has affirmed its certification of tax delinquency to a license holder; to an applicant for a license, a license renewal or a license continuation; and to the licensing department or the supreme court, if the supreme court agrees. 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.

SB436, s. 308 Section 308. 73.09 (6m) of the statutes is created to read:

SB436,171,14 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.

SB436, s. 309 Section 309. 73.09 (7) (e) of the statutes is amended to read:

SB436,171,18 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.

SB436, s. 310 Section 310. 73.09 (7m) of the statutes is created to read:

SB436,171,25 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.

SB436,172,7 (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).

SB436,172,13 (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.

SB436,172,18 (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.

SB436, s. 311 Section 311. 73.12 (1) (b) of the statutes is amended to read:

SB436,172,22 73.12 (1) (b) "Vendor" means a person providing goods or services to this state under subch. IV or V of ch. 16 or under ch. 84 if the value of the contract for those goods or services is at least $3,000 $500.

SB436, s. 312 Section 312. 76.03 (1) of the statutes is amended to read:

SB436,173,3 76.03 (1) The property, both real and personal, including all rights, franchises and privileges used in and necessary to the prosecution of the business and including property that is exempt from the property tax under s. 70.11 (39) of any company enumerated in s. 76.02 shall be deemed personal property for the purposes of taxation, and shall be valued and assessed together as a unit.

SB436, s. 313 Section 313. 76.81 of the statutes is amended to read:

SB436,173,12 76.81 Imposition. There is imposed a tax on the real property of, and the tangible personal property of, every telephone company, except including property that is exempt from the property tax under s. 70.11 (39) but excluding motor vehicles that are exempt under s. 70.112 (5) and treatment plant and pollution abatement equipment that is exempt under s. 70.11 (21) (a). Except as provided in s. 76.815, the rate for the tax imposed on each description of real property and on each item of tangible personal property is the net rate for the prior year for the tax under ch. 70 in the taxing jurisdictions where the description or item is located.

SB436, s. 314 Section 314. 77.61 (5) (b) 10. of the statutes is repealed and recreated to read:

SB436,173,16 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.

SB436, s. 315 Section 315. 77.62 (1) (intro.) of the statutes is amended to read:

SB436,173,22 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:

SB436, s. 316 Section 316. 77.9972 (3) of the statutes is created to read:

SB436,174,5 77.9972 (3) On or before January 31, April 30, July 31 and October 31, each person who is subject to the tax under this subchapter shall pay to the department of revenue a fee of $32, except that on or before August 15 the department of revenue shall review its expenses to administer this subchapter and shall adjust the fee, effective with the fee that is due on or before October 31, to reflect those expenses. The amounts collected under this subchapter shall be credited to the appropriation under s. 20.566 (1) (gp).

SB436, s. 317 Section 317. 78.70 (1) (intro.) of the statutes is amended to read:

SB436,174,12 78.70 (1) Department authority. (intro.) The department may collect delinquent motor vehicle fuel, alternate fuel and general aviation fuel taxes in the manner provided for the collection of delinquent income and franchise taxes under ss. 71.80 (12), 71.82 (2), 71.91 (1) (a) and (c) and (2) to (8) and (7), 71.92 and 73.0301, including proceeding under the authority incorporated by reference in s. 71.91 (5) (j) and the authority to:

SB436, s. 318 Section 318. 79.095 of the statutes is created to read:

SB436,174,14 79.095 State aid; computers. (1) Definitions. In this section:

SB436,174,15 (a) "Department" means the department of revenue.

SB436,174,17 (b) "Gross tax rate" means the property tax rate without consideration of the credits under subch. II.

SB436,174,19 (c) "Taxing jurisdiction" means a municipality, county, school district or technical college district.

SB436,174,23 (2) Reporting. On or before April 1, 1999, each municipality shall report to the department the value of the property under s. 70.11 (39), as determined in the municipality's assessment as of January 1, 1998, in each taxing jurisdiction for which the municipality assesses property.

SB436,175,3 (3) Payment. Beginning in the year 2000, annually the department of revenue shall certify the amount payable to each taxing jurisdiction to the department of administration. Annually, on or before the first Monday in May, the department of administration shall pay to each taxing jurisdiction an amount determined as follows:

SB436,175,7 (a) Add the amount under sub. (2) for the taxing jurisdiction, as equated to the property's full value by the department of revenue, and the full value of the property under s. 70.11 (39) in the taxing jurisdiction as determined by the department under s. 70.995 in its assessment as of January 1, 1998.

SB436,175,10 (b) Multiply the amount under par. (a) by the taxing jurisdiction's gross tax rate for taxes levied in 1998 and payable in 1999, as calculated by the department of revenue.

SB436, s. 319 Section 319. 84.06 (2) (a) of the statutes is amended to read:

SB436,176,6 84.06 (2) (a) All such highway improvements shall be executed by contract based on bids unless the department finds that another method as provided in sub. (3) or (4) would be more feasible and advantageous. Bids shall be advertised for in the manner determined by the department. Except as provided in s. 84.075, the contract shall be awarded to the lowest competent and responsible bidder as determined by the department. If the bid of the lowest competent bidder is determined by the department to be in excess of the estimated reasonable value of the work or not in the public interest, all bids may be rejected. The department shall, so far as reasonable, follow uniform methods of advertising for bids and may prescribe and require uniform forms of bids and contracts. Except as provided in par. (b), the secretary shall enter into the contract on behalf of the state. Every such contract is exempted from ss. 16.70 to 16.75, 16.755 to 16.82, 16.87 and 16.89, but ss. 16.528, 16.752 and 16.754 apply to the contract. Any such contract involving an expenditure of $1,000 or more shall not be valid until approved by the governor. The secretary may require the attorney general to examine any contract and any bond submitted in connection with the contract and report on its sufficiency of form and execution. The bond required by s. 779.14 (1m) (b) for any such contract involving an expenditure of less than $1,000 is exempt from approval by the governor and shall be subject to approval by the secretary. This subsection also applies to contracts with private contractors based on bids for maintenance under s. 84.07.

SB436, s. 320 Section 320. 85.52 (3) (dm) of the statutes, as created by 1997 Wisconsin Act 27, is repealed.

SB436, s. 321 Section 321. 93.06 (8) of the statutes is amended to read:

SB436,176,17 93.06 (8) Prescribe conditions of licenses. Issue Except as provided in s. 93.13, issue any permit, certificate, registration or license on a temporary or conditional basis, contingent upon pertinent circumstances or acts. If the temporary or conditional permit, certificate, registration or license is conditioned upon compliance with chs. 93 to 100, ch. 127, a rule promulgated by the department or a regulation adopted under s. 97.41 (7) within a specified period of time and the condition is not met within the specified period, the permit, certificate, registration or license shall be void.

SB436, s. 322 Section 322. 93.13 of the statutes is created to read:

SB436,176,23 93.13 License denial, nonrenewal and revocation based on tax delinquency. (1) The department shall require each applicant to provide the department with the applicant's social security number, if the applicant is an individual, or the applicant's federal employer identification number, if the applicant is not an individual, as a condition of issuing or renewing any of the following:

SB436,176,24 (a) A license under s. 94.10 (3) or (4).

SB436,176,25 (b) A license under s. 94.43.

SB436,177,1 (c) A registration under s. 94.50 (2).

SB436,177,2 (cm) A license under s. 94.64 (3).

SB436,177,3 (d) A license under s. 94.68 (1).

SB436,177,4 (e) A license under s. 94.685.

SB436,177,5 (f) A license under s. 94.703.

SB436,177,6 (fm) A license under s. 94.704.

SB436,177,7 (g) A license under s. 94.72 (5).

SB436,177,8 (h) A license under s. 95.69 (2).

SB436,177,9 (i) A license under s. 95.71 (2).

SB436,177,10 (im) A license under s. 95.72 (2).

SB436,177,11 (j) A license under s. 97.17 (2).

SB436,177,12 (jm) A license under s. 97.175 (2).

SB436,177,13 (k) A license under s. 97.20 (2).

SB436,177,14 (km) A license under s. 97.21 (2) or (3).

SB436,177,15 (L) A license under s. 97.22 (2).

SB436,177,16 (m) A license under s. 97.27 (2).

SB436,177,17 (mm) A license under s. 97.29 (2).

SB436,177,18 (n) A license under s. 97.30 (2).

SB436,177,19 (nm) A license or registration certificate under s. 97.42 (2).

SB436,177,20 (p) A license under s. 98.145.

SB436,177,21 (pm) A license under s. 98.146.

SB436,177,22 (q) A license under s. 98.16 (2).

SB436,177,23 (r) A license under s. 99.02 (1).

SB436,177,24 (rm) A registration certificate under s. 100.03 (2).

SB436,177,25 (s) A license under s. 127.02 (1).

SB436,178,1 (sm) A license under s. 127.03 (1).

SB436,178,4 (2) The department may not disclose any information received under sub. (1) to any person except to the department of revenue for the purpose of requesting certifications under s. 73.0301.

SB436,178,9 (3) The department shall deny an application for the issuance or renewal of a license, registration or registration certificate specified in sub. (1) or shall revoke a license, registration or registration certificate specified in sub. (1), if the department of revenue certifies under s. 73.0301 that the applicant or holder of the license, registration or registration certificate is liable for delinquent taxes.

SB436, s. 323 Section 323. 95.72 (2) (c) 5. of the statutes is amended to read:

SB436,178,12 95.72 (2) (c) 5. A Subject to s. 93.13, a person may renew a license by submitting the required license fee and renewal form.

SB436, s. 324 Section 324. 99.02 (1) of the statutes is amended to read:

SB436,179,2 99.02 (1) Application. Except as provided in sub. (2), no person may operate a warehouse, including a cold storage warehouse, for the storage of property as bailee for hire without a public warehouse keeper's license. A person desiring a public warehouse keeper's license shall apply on a form furnished by the department and shall set forth the location, size, character and equipment of the building or premises to be used by the applicant, the kinds of goods intended to be stored, the name of each partner if a partnership or of each member if a limited liability company, the names of the officers if a corporation, and such other facts as the department requires to show that the property proposed to be used is suitable for a warehouse and that the applicant is qualified as a public warehouse keeper. If Subject to s. 93.13, if the property proposed to be used is suitable for a public warehouse and the applicant is otherwise qualified, a license shall be issued upon payment of the license fee under sub. (3) and the filing of security or insurance as required under s. 99.03.

SB436, s. 325 Section 325. 101.01 (11) of the statutes is amended to read:

SB436,179,19 101.01 (11) "Place of employment" includes every place, whether indoors or out or underground and the premises appurtenant thereto where either temporarily or permanently any industry, trade or business is carried on, or where any process or operation, directly or indirectly related to any industry, trade or business, is carried on, and where any person is, directly or indirectly, employed by another for direct or indirect gain or profit, but does not include any place where persons are employed in private domestic service which does not involve the use of mechanical power or in farming. "Farming" includes those activities specified in s. 102.04 (3), and also includes the transportation of farm products, supplies or equipment directly to the farm by the operator of said farm or employes for use thereon, if such activities are directly or indirectly for the purpose of producing commodities for market, or as an accessory to such production. When used with relation to building codes, "place of employment" does not include an adult family home, as defined in s. 50.01 (1), or, except for the purposes of s. 101.11, a previously constructed building used as a community-based residential facility, as defined in s. 50.01 (1g), which serves 20 or fewer unrelated residents who are not related to the operator or administrator.

SB436, s. 326 Section 326. 101.01 (12) of the statutes is amended to read:

SB436,180,3 101.01 (12) "Public building" means any structure, including exterior parts of such building, such as a porch, exterior platform or steps providing means of ingress or egress, used in whole or in part as a place of resort, assemblage, lodging, trade, traffic, occupancy, or use by the public or by 3 or more tenants. When used in relation to building codes, "public building" does not include a previously constructed building used as a community-based residential facility as defined in s. 50.01 (1g) which serves 20 or fewer unrelated residents who are not related to the operator or administrator or an adult family home, as defined in s. 50.01 (1)

SB436, s. 327 Section 327. 101.02 (20) of the statutes is created to read:

SB436,180,10 101.02 (20) (a) For purposes of this subsection, "license" means a license, permit or certificate of certification or registration issued by the department under ss. 101.09 (3) (c), 101.122 (2) (c), 101.143 (2) (g), 101.15 (2) (e), 101.17, 101.177 (4) (a), 101.178 (2) or (3) (a), 101.63 (2) or (2m), 101.653, 101.73 (5) or (6), 101.82 (2), 101.87, 101.95, 145.02 (4), 145.035, 145.045, 145.15, 145.16, 145.165, 145.17, 145.175, 145.18 or 167.10 (6m).

SB436,180,18 (b) The department of commerce may not issue or renew a license unless each applicant who is an individual provides the department of commerce with his or her social security number and each applicant that is not an individual provides the department of commerce with its federal employer identification number. The department of commerce may not disclose the social security number or the federal employer identification number of an applicant for a license or license renewal except to the department of revenue for the sole purpose of requesting certifications under s. 73.0301.