AB100-engrossed,723,417
CHAPTER 77
18
TAXATION OF FOREST CROPLANDS;
19
REAL ESTATE TRANSFER FEES;
20
SALES AND USE TAXES; COUNTY
21
AND SPECIAL DISTRICT SALES
22
AND USE TAXES; MANAGED FOREST
23
LAND; TEMPORARY RECYCLING
24
SURCHARGE; LOCAL FOOD AND
25
BEVERAGE TAX; LOCAL RENTAL
1CAR TAX; Premier resort area
2
taxes; state rental vehicle fee;
3
dry cleaning fees
; regional
4
transit authority fee
AB100-engrossed,723,86
77.51
(13) (a) Every seller who makes any sale
, regardless of whether the sale
7is mercantile in nature, of tangible personal property or
taxable a service
specified
8under s. 77.52 (2) (a).
AB100-engrossed,723,2411
77.54
(7m) Occasional sales of tangible personal property or services, including
12but not limited to admissions or tickets to an event; by a neighborhood association,
13church, civic group, garden club, social club or similar nonprofit organization; not
14involving entertainment for which payment in the aggregate exceeds
$300 $500 for
15performing or as reimbursement of expenses unless access to the event may be
16obtained without payment of a direct or indirect admission fee; conducted by the
17organization if the organization is not engaged in a trade or business and is not
18required to have a seller's permit. For purposes of this subsection, an organization
19is engaged in a trade or business and is required to have a seller's permit if its sales
20of tangible personal property and services, not including sales of tickets to events,
21and its events occur on more than 20 days during the year, unless its receipts do not
22exceed
$15,000 $25,000 during the year. The exemption under this subsection does
23not apply to gross receipts from the sale of bingo supplies to players or to the sale,
24rental or use of regular bingo cards, extra regular cards and special bingo cards.
****Note: This is reconciled s. 77.54 (20). This Section has been affected by
LRB-0303/2 and LRB-0404/3.
AB100-engrossed,724,112
77.54
(20) (c) 4. Taxable sales do not include meals, food, food products
, or
3beverages sold by hospitals, sanatoriums, nursing homes, retirement homes,
4community-based residential facilities
, as defined in s. 50.01 (1g), or day care centers
5registered licensed under ch. 48 and served at a hospital, sanatorium, nursing home,
6retirement home, community-based residential facility
, or day care center. In this
7subdivision "retirement home" means a nonprofit residential facility where 3 or more
8unrelated adults or their spouses have their principal residence and where support
9services, including meals from a common kitchen, are available to residents. Taxable
10sales do not include meals, food, food products
, or beverages sold to the elderly or
11handicapped by persons providing "mobile meals on wheels".
AB100-engrossed, s. 1631m
12Section 1631m. 77.54 (47) of the statutes is renumbered 77.54 (47) (intro.) and
13amended to read:
AB100-engrossed,724,1514
77.54
(47) (intro.) The gross receipts from the sale of and the storage, use, or
15other consumption of
live all of the following:
AB100-engrossed,724,17
16(a) Live game birds
, and clay pigeons
, that are sold to bird hunting preserves
17licensed under s. 169.19.
AB100-engrossed,724,2019
77.54
(47) (b) Clay pigeons that are sold to a shooting facility, if any of the
20following applies:
AB100-engrossed,724,2221
1. The shooting facility is required to pay the tax imposed under s. 77.52 on its
22gross receipts from charges for shooting at the facility.
AB100-engrossed,725,4
12. The shooting facility is a nonprofit organization that charges for shooting at
2the facility, but is not required to pay the tax imposed under s. 77.52 on its gross
3receipts from such charges because the charges are for occasional sales, as provided
4under sub. (7m).
AB100-engrossed,725,176
77.54
(49) The gross receipts from the sale of and the storage, use, or other
7consumption of taxable services and tangible personal property that is physically
8transferred to the purchaser as a necessary part of services that are subject to the
9taxes imposed under s. 77.52 (2) (a) 7., 10., 11., and 20., if the seller and the purchaser
10of such services and property are members of the same affiliated group under section
111504 of the Internal Revenue Code and are eligible to file a single consolidated return
12for federal income tax purposes. For purposes of this subsection, if a seller purchases
13a taxable service or tangible personal property, as described in the subsection, that
14is subsequently sold to a member of the seller's affiliated group and the sale is exempt
15under this subsection from the taxes imposed under this subchapter, the original
16purchase of the taxable service or tangible personal property by the seller is not
17considered a sale for resale or exempt under this subsection.
AB100-engrossed,725,2219
77.54
(50) The gross receipts from the sale of taxable services provided by a
20temporary help company, as defined in s. 108.02 (24m), if the client for whom the
21services are provided controls the means of performing the services and is
22responsible for the satisfactory completion of the services.
AB100-engrossed,726,924
77.61
(4) (c) For reporting the sales tax and collecting and reporting the use tax
25imposed on the retailer under s. 77.53 (3) and the accounting connected with it,
1retailers may deduct 0.5% of
the first $50,000, and 0.2% of any amount exceeding
2$50,000, of those taxes payable or $10 for that reporting period required under s.
377.58 (1), whichever is greater, but not more than the amount of the sales taxes or
4use taxes that is payable under ss. 77.52 (1) and 77.53 (3) for that reporting period
5required under s. 77.58 (1), as administration expenses if the payment of the taxes
6is not delinquent. For purposes of calculating the retailer's discount under this
7paragraph, the taxes on retail sales reported by retailers under subch. V, including
8taxes collected and remitted as required under s. 77.785, shall be included if the
9payment of those taxes is not delinquent.
AB100-engrossed,726,1411
77.61
(5) (b) 12. The secretary of revenue and employees of that department
12for the purposes of preparing and maintaining the list of persons with unpaid tax
13obligations as described in s. 73.03 (62) so that the list of such persons is available
14for public inspection.
****Note: This Section involves a change in an appropriation that must be
reflected in the revised schedule in s. 20.005, stats.
AB100-engrossed,727,2
1677.705 Adoption by resolution; baseball park district. A local
17professional baseball park district created under subch. III of ch. 229, by resolution
18under s. 229.68 (15), may impose a sales tax and a use tax under this subchapter at
19a rate of no more than 0.1% of the gross receipts or sales price. Those taxes may be
20imposed only in their entirety. The resolution shall be effective on the first day of the
21first month that begins at least 30 days after the adoption of the resolution.
Any
22moneys transferred from the appropriation account under s. 20.566 (1) (gd) to the
1appropriation account under s. 20.835 (4) (gb) shall be used exclusively to retire the
2district's debt.
AB100-engrossed,727,13
477.706 Adoption by resolution; football stadium district. A local
5professional football stadium district created under subch. IV of ch. 229, by
6resolution under s. 229.824 (15), may impose a sales tax and a use tax under this
7subchapter at a rate of 0.5% of the gross receipts or sales price. Those taxes may be
8imposed only in their entirety. The imposition of the taxes under this section shall
9be effective on the first day of the first month that begins at least 30 days after the
10certification of the approval of the resolution by the electors in the district's
11jurisdiction under s. 229.824 (15).
Any moneys transferred from the appropriation
12account under s. 20.566 (1) (ge) to the appropriation account under s. 20.835 (4) (ge)
13shall be used exclusively to retire the district's debt.
AB100-engrossed,727,1715
77.81
(2m) "Independent certified plan writer" means a plan writer certified
16by the department but who is not acting under contract with the department under
17s. 77.82 (3) (g).
AB100-engrossed,727,2119
77.82
(2) (i) If a proposed management plan is not submitted with the petition,
20a request that the department prepare a management plan.
The department may
21decline to prepare the plan.
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.