AB100-engrossed,728,223
77.82
(2m) (a) 1. A petition under sub. (2), (4m), or (12) shall be accompanied
24by a nonrefundable application recording fee of $20 unless a different amount for the
25recording fee is established by the department by rule at an amount equal to the
1average expense to the department for recording an order issued under this
2subchapter.
AB100-engrossed,728,63
2. If a petition under sub. (2), (4m), or (12) is not accompanied by a proposed
4management plan that meets the requirements under par. (c), the department shall
5charge the plan preparation fee established under par. (am) if the department agrees
6to complete the plan.
AB100-engrossed,728,138
77.82
(2m) (am) The department shall by rule establish on an annual basis a
9nonrefundable fee that the department shall charge for a management plan
10prepared by the department, including any plan prepared by a certified plan writer
11contracted by the department under sub. (3) (g). The fee shall be based on the
12comparable commercial market rate that is charged for preparation of such
13management plans.
AB100-engrossed,728,1917
77.82
(2m) (c) (intro.) A proposed management plan that
qualifies for the
18reduced fee under par. (b) is exempt from the plan preparation fee under par. (a) 2.
19shall be one of the following:
AB100-engrossed,728,2422
77.82
(2m) (c) A proposed management plan is exempt from the plan
23preparation fee under par. (a) 2. if it is prepared by an independent certified plan
24writer.
AB100-engrossed,729,2
177.82
(2m) (c) 4. A proposed management plan prepared by an independent
2certified plan writer.
AB100-engrossed, s. 1684k
3Section 1684k. 77.82 (2m) (d) 1. of the statutes is renumbered 77.82 (2m) (d)
4and amended to read:
AB100-engrossed,729,85
77.82
(2m) (d)
All the fees collected under this subsection shall be deposited
6in the conservation fund. All of the
recording fees collected under
par. (b) and $20
7of each $300 fee collected under par. (a)
1. shall be credited to the appropriation under
8s. 20.370 (1) (cr)
, except as provided under subd. 2.
AB100-engrossed, s. 1684n
10Section 1684n. 77.82 (2m) (dm) of the statutes is renumbered 77.82 (2m) (dm)
111. and amended to read:
AB100-engrossed,729,1512
77.82
(2m) (dm) 1.
The fees Of each fee $300 or the entire fee, whichever is less,
13that is collected under
pars. par. (a)
and or (e) that
are is not credited to the
14appropriation under s. 20.370 (1) (cr) shall be credited to the appropriation under s.
1520.370 (1) (cx).
AB100-engrossed,729,1917
77.82
(2m) (dm) 2. Any amount not credited to the appropriation under s.
1820.370 (1) (cx), as calculated in subd. 1., shall be deposited into the conservation fund
19for forestry purposes.
AB100-engrossed,730,221
77.82
(2m) (e) If a
proposed management plan accompanying a petition filed
22under sub. (2), (4m), or (12) is not approved by the department under its initial review
23under sub. (3) (a),
and if the department agrees to complete the management plan
24under sub. (3) (a), the department shall collect from the petitioner
a fee in an amount
1equal to $300 less the amount the petitioner paid under par. (b) the plan preparation
2fee established under par. (am), if the petitioner has not previously paid the fee.
AB100-engrossed,730,134
77.82
(3) (a)
The petitioner may submit a A proposed management plan
for
may
5cover the entire acreage of each parcel
with
subject to the petition. The department,
6after considering the owner's forest management objectives as stated under sub. (2)
7(e), shall review and either approve or disapprove the proposed
management plan.
8If the department disapproves
a the plan, it shall inform the petitioner of the
9changes necessary to qualify the plan for approval upon subsequent review.
At the
10request of the petitioner, the department may agree to complete the proposed
11management plan that has been prepared by an independent certified plan writer.
12The department shall complete any proposed management plan prepared by the
13department.
AB100-engrossed,730,1917
77.82
(3) (c) (intro.) To qualify for approval, a management plan shall be
18prepared by
a an independent certified plan writer
certified by the department or
19prepared by the department
itself and shall include all of the following:
AB100-engrossed,730,2521
77.82
(3) (g) The department shall
certify plan writers and shall promulgate
22rules specifying the qualifications that a person must satisfy to become a certified
23plan writer. For management plans prepared by the department under this
24subsection, the department may contract with plan writers certified by the
25department to prepare
and complete these plans.
AB100-engrossed,731,72
77.82
(4m) (d) An owner of land who has filed a conversion petition under this
3subsection and
who has requested that for whom the department
prepare is
4preparing or completing a management plan
under sub. (3) (b) may withdraw the
5request and
not have it prepared by
the department an independent certified plan
6writer if the owner determines that the department is not preparing the
7management plan in a timely manner.
AB100-engrossed,731,1710
77.82
(7) (c) 3. Except as provided in par. (d), if a petition is received on or before
11May 15 of any year from a petitioner who owns less than 1,000 acres in this state,
12who, before the deadline established by the department by rule, submitted a draft
13management plan prepared by
a plan writer certified by the department an
14independent certified plan writer, and who submits a completed plan, as defined by
15the department by rule, with the petition, the department shall investigate and shall
16either approve the petition and issue the order under sub. (8) or deny the petition
17before the following November 21.
AB100-engrossed,732,819
77.92
(4) "Net business income," with respect to a partnership, means taxable
20income as calculated under section
703 of the Internal Revenue Code; plus the items
21of income and gain under section
702 of the Internal Revenue Code, including taxable
22state and municipal bond interest and excluding nontaxable interest income or
23dividend income from federal government obligations; minus the items of loss and
24deduction under section
702 of the Internal Revenue Code, except items that are not
25deductible under s. 71.21; plus guaranteed payments to partners under section
707
1(c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de),
2(2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (3g), (3s), (3n), (3t),
and (5b)
, and (5g); and
3plus or minus, as appropriate, transitional adjustments, depreciation differences,
4and basis differences under s. 71.05 (13), (15), (16), (17), and (19); but excluding
5income, gain, loss, and deductions from farming. "Net business income," with respect
6to a natural person, estate, or trust, means profit from a trade or business for federal
7income tax purposes and includes net income derived as an employee as defined in
8section
3121 (d) (3) of the Internal Revenue Code.
AB100-engrossed,732,1410
77.94
(1) (a) On a corporation under s. 77.93 (1) and (4), an amount equal to
11the amount calculated by multiplying gross tax liability for the taxable year of the
12corporation by
3 % 2%, or in the case of a tax-option corporation an amount equal
13to the amount calculated by multiplying net income under s. 71.34 by
0.2 % 0.133%,
14up to a maximum of $9,800, or $25, whichever is greater.
AB100-engrossed,732,2016
77.94
(1) (b) On an entity under s. 77.93 (2), (3), or (5), except an entity that has
17less than $4,000,000 of gross receipts, an amount equal to the amount calculated by
18multiplying net business income as allocated or apportioned to this state by means
19of the methods under s. 71.04, for the taxable year of the entity by
0.2 % 0.133%, up
20to a maximum of $9,800, or $25, whichever is greater.
AB100-engrossed,732,2323
77.994
(1) (ad) 5311 — Department stores.
AB100-engrossed,732,2525
77.994
(1) (em) 5499 — Miscellaneous food stores.
AB100-engrossed,733,22
77.994
(1) (fa) 5611 — Men's and boys' clothing and accessory stores.
AB100-engrossed,733,44
77.994
(1) (fb) 5621 — Women's clothing stores.
AB100-engrossed,733,66
77.994
(1) (fc) 5632 — Women's accessory and specialty stores.
AB100-engrossed,733,88
77.994
(1) (fd) 5641 — Children's and infants' wear stores.
AB100-engrossed,733,1010
77.994
(1) (fe) 5651 — Family clothing stores.
AB100-engrossed,733,1212
77.994
(1) (ff) 5661 — Shoe stores.
AB100-engrossed,733,1414
77.994
(1) (fg) 5699 — Miscellaneous apparel and accessory stores.
AB100-engrossed,733,1616
77.994
(1) (ka) 5942 — Bookstores.
AB100-engrossed,733,1818
77.994
(1) (kb) 5943 — Stationery stores.
AB100-engrossed,733,2020
77.994
(1) (kc) 5944 — Jewelry stores.
AB100-engrossed,733,2222
77.994
(1) (kd) 5945 — Hobby, toy, and game shops.
AB100-engrossed,733,2424
77.994
(1) (ma) 5948 — Luggage and leather goods stores.
AB100-engrossed,734,1
177.994
(1) (mb) 5949 — Sewing, needlework, and piece goods stores.
AB100-engrossed,734,33
77.994
(1) (mc) 5992 — Florists.
AB100-engrossed,734,55
77.994
(1) (md) 5993 — Tobacco stores and stands.
AB100-engrossed,734,77
77.994
(1) (me) 5994 — News dealers and newsstands.
AB100-engrossed,734,99
77.994
(1) (mf) 5999 — Miscellaneous retail stores.
AB100-engrossed,734,1211
77.994
(1) (pa) 7922 — Theatrical producers (except motion picture) and
12miscellaneous theatrical services.
AB100-engrossed,734,1514
77.994
(1) (pb) 7929 — Bands, orchestras, actors, and other entertainers and
15entertainment groups.
AB100-engrossed,734,1717
77.994
(1) (qa) 7991 — Physical fitness facilities.
AB100-engrossed,734,1919
77.994
(1) (ta) 7997 — Membership sports and recreation clubs.
AB100-engrossed,735,421
77.995
(2) There is imposed a fee at the rate of
3%, or 5%
for the rental of
22limousines, of the gross receipts on the rental, but not for rerental and not for rental
23as a service or repair replacement vehicle of Type 1 automobiles, as defined in s.
24340.01 (4) (a); of mobile homes, as defined in s. 340.01 (29); of motor homes, as defined
25in s. 340.01 (33m); and of camping trailers, as defined in s. 340.01 (6m) by
1establishments primarily engaged in short-term rental of vehicles without drivers,
2for a period of 30 days or less, unless the sale is exempt from the sales tax under s.
377.54 (1), (4), (7) (a), (7m) or (9a).
There is also imposed a fee at the rate of 5% of the
4gross receipts on the rental of limousines.
AB100-engrossed, s. 1697m
5Section 1697m. Subchapter XIII of chapter 77 [precedes 77.9971] of the
6statutes is created to read:
AB100-engrossed,735,108
SUBCHAPTER XIII
9
regional transit
10
authority fee
