AB237: Bill Text

AB237,4,10 TAXATION OF FOREST CROPLANDS; REAL ESTATE TRANSFER FEES; SALES AND USE TAXES; COUNTY AND SPECIAL DISTRICT SALES and USE TAXES; MANAGED FOREST land; RECYCLINg SURCHARGE; LOCAL FOOD AND BEVERAGE TAX; LOCAL RENTAL CAR TAX; Premier resort area taxes; state rental vehicle fee; dry cleaning fees;

AB237,4,12 Regional transit authority fee; Soft drink tax

AB237, s. 9 Section 9. Subchapter XIV of chapter 77 [precedes 77.9981] of the statutes is created to read:

AB237,4,16 CHAPTER 77

AB237,4,17 SUBCHAPTER XIV

AB237,4,18 soft drink TAX

AB237,4,19 77.9981 Definitions. In this subchapter:

AB237,4,21 (1) "Bottled soft drink" means any complete and ready-to-consume soft drink sold in a container.

AB237,4,22 (2) "Partnership" has the meaning given in s. 77.92 (4m).

AB237,4,25 (3) "Soft drink" means a flavored nonalcoholic beverage that contains sugar, corn fructose, aspartame, or some other sweetener as an ingredient and includes all of the following:

AB237,5,2 (a) Ginger ale, cola, or any other drink that is commonly referred to as a soft drink.

AB237,5,4 (b) Any fruit or vegetable drink that contains no more than 10 percent natural fruit or vegetable juice.

AB237,5,6 (c) Any package or container of powder, syrup, or other base product that, when mixed with a liquid, produces a soft drink that may be dispensed from a machine.

AB237,5,7 (4) "Taxable year" has the meaning given in s. 71.22 (10).

AB237,5,10 (5) "Wholesaler" means a person who receives, stores, manufactures, bottles, or sells any of the following for resale to retailers, distributors, or other wholesalers or manufacturers:

AB237,5,11 (a) Bottled soft drinks.

AB237,5,13 (b) Soft drink syrups, simple syrups, powders, or other base products, if any such items are used for making soft drinks.

AB237,5,16 77.9982 Imposition. For taxable years beginning on or after January 1, 2008, an excise tax is imposed on every wholesaler doing business in this state in the following amounts:

AB237,5,18 (1) Two dollars for each gallon of soft drink syrup sold in this state in the taxable year.

AB237,5,20 (2) Twenty-one cents for each gallon of bottled soft drinks sold in this state in the taxable year.

AB237,5,24 (3) On the sale of a package or container of soft drink syrups, simple syrups, powders, or other base products, 21 cents for each gallon of soft drink that may be produced from each package or container according to the manufacturer's instructions.

AB237,6,4 77.9983 Interest and penalties. The interest and penalty provisions under ss. 71.82 (1) (a) and (b) and (2) (a) and (b), 71.83 (1) (a) 1., 2., and 7. and (b) 1., (2) (a) 1. to 3. and (b) 1. to 3., and (3), and 71.85, as they apply to the taxes under ch. 71, apply to the tax imposed under this subchapter.

AB237,6,8 77.9984 Applicability. (1) With regards to a tax-option corporation, the tax imposed under this subchapter is imposed on the tax-option corporation, not its shareholders, except that, if the tax due from the tax-option corporation is delinquent, the shareholders are jointly and severally liable for the delinquent tax.

AB237,6,12 (2) With regards to a partnership, the tax imposed under this subchapter is imposed on the partnership, not its partners, except that, if the tax due from the partnership is delinquent, the partners are jointly and severally liable for the delinquent tax.

AB237,6,16 77.9985 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.

AB237,6,19 77.9986 Administration. (1) The revenue from the tax collected under this subchapter, including interest and penalties, shall be deposited into the dental access trust fund.

AB237,6,21 (2) The tax imposed under this subchapter is due on the date on which the person's return under ch. 71 is due without regard to any extension.

AB237,6,23 (3) The department of revenue shall levy, enforce, and collect the tax imposed under this subchapter.

AB237,7,2 (4) Sections 71.74 (1) to (3), (6), (7), and (9) to (15), 71.75 (1), (2), (4), (5), and (6) to (10), 71.76, 71.77, 71.78 (1) to (8), 71.80 (1) (a) to (d), (3), (3m), (6), (8) to (12), (14), and (18), 71.87, 71.88, 71.89, 71.90, 71.91, and 71.93, as they apply to the taxes under ch. 71, apply to the tax imposed under this subchapter.

AB237,7,7 (5) Each person subject to the tax imposed under this subchapter shall, on or before the due date, including extensions, for filing under ch. 71, file an accurate statement of the person's 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 percent per year.

AB237,7,11 (6) Persons who owe amounts under this subchapter shall mail or deliver those amounts to the department of revenue or, if the department prescribes another method of submitting or another destination, those persons shall use that other method or submit those amounts to that other destination.

AB237, s. 10 Section 10. 250.17 of the statutes is created to read:

AB237,7,16 250.17 Grants for dental public health and dental education projects. From the appropriation under s. 20.435 (4) (xn), the department shall, upon application from qualified entities, award moneys in each fiscal year for all of the following:

AB237,7,17 (1) Dental public health projects.

AB237,7,19 (2) Dental education projects, including projects affiliated with the Marquette University School of Dentistry.

AB237, s. 11 Section 11. Effective dates. This act takes effect on the day after publication, except as follows:

AB237,7,23 (1) The treatment of sections 20.435 (4) (o), (xm), and (xn), 49.45 (3) (n), and 250.17 of the statutes takes effect on January 1, 2009.

AB237,7,24 (End)