AB704: Bill Text

AB704,27,19 (15) No later than the first day of the first month beginning at least 15 days after an election at which a candidate receives a grant from the clean elections fund, the candidate shall return to the state treasurer any amount of the grant remaining in the candidate's campaign depository account, except that a candidate who receives a grant at a primary election need not return any amount under this subsection if the candidate qualifies to receive a grant at the succeeding general or special election.

AB704,27,20 (16) The board may promulgate rules required to implement this section.

AB704, s. 43 Section 43 . 14.58 (20) of the statutes, as affected by 2007 Wisconsin Act 1, is repealed and recreated to read:

AB704,28,2 14.58 (20) Grants to candidates. Make disbursements to each candidate certified under s. 7.08 (2) (c) or (cm) by the government accountability board as eligible to receive a grant from the Wisconsin election campaign fund or the clean elections fund.

AB704, s. 44 Section 44 . 20.511 (1) (r) of the statutes is created to read:

AB704,28,5 20.511 (1) (r) Clean elections fund grants. From the clean elections fund, a sum sufficient to make the grants to candidates required under s. 11.51.

AB704, s. 45 Section 45. 20.855 (4) (ba) of the statutes is created to read:

AB704,28,10 20.855 (4) (ba) Lobbying expenditure tax revenue transfer. A sum sufficient equal to the amounts certified by the secretary of revenue under s. 77.9983, to be transferred from the general fund to the clean elections fund annually on September 16.

AB704, s. 46 Section 46. 20.855 (4) (bb) of the statutes is created to read:

AB704,28,16 20.855 (4) (bb) Clean elections fund supplement. A sum sufficient equal to the amounts required to make full payment of the grants to candidates required under s. 11.51 if the transfer under par. (ba) is insufficient to make full payment of those grants, to be transferred from the general fund to the clean elections fund no later than the time required to make payments of grants under s. 11.51 (8).

AB704, s. 47 Section 47. 25.17 (1) (aw) of the statutes is created to read:

AB704,28,18 25.17 (1) (aw) Clean elections fund (s. 25.42);

AB704, s. 48 Section 48. 25.421 of the statutes is created to read:

AB704,28,23 25.421 Clean elections fund. All moneys deposited with the state treasurer under s. 11.51 (2) and (5) or returned to the state treasurer under s. 11.51 (15) and all moneys transferred to the clean elections fund under s. 20.855 (4) (ba) and (bb) constitute the clean elections fund.

AB704, s. 49 Section 49. Chapter 77 (title) of the statutes is amended to read:

AB704,28,25 CHAPTER 77

AB704,29,12 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; REGIONAL TRANSIT AUTHORITY FEE; lobbying expenditure tax

AB704, s. 50 Section 50. Subchapter XIV of chapter 77 [precedes 77.998] of the statutes is created to read:

AB704,29,15 CHAPTER 77

AB704,29,17 SUBCHAPTER XIV lobbying expenditure TAX

AB704,29,19 77.998 Definition. In this subchapter, "lobbying expenditure" has the meaning given under s. 13.62 (10r).

AB704,29,24 77.9981 Imposition. A tax is imposed on every person, except an organization described in section 501 (c) (3) of the Internal Revenue Code, that is exempt from federal income taxation under section 501 (a) of the Internal Revenue Code and a governmental unit, as defined in s. 281.65 (2) (am), at the rate of 10 percent on lobbying expenditures that are reportable under s. 13.68 (1).

AB704,30,2 77.9982 Administration. (1) The department of revenue shall levy, enforce and collect the tax under this subchapter.

AB704,30,4 (2) The tax under this subchapter and a completed return prescribed by the department of revenue are due on March 1 and September 1.

AB704,30,7 (3) Sections 77.59 (1) to (6), (8) and (8m), 77.60 (1) to (7), (9) and (10), 77.61 (5) and (12) to (14) and 77.62, as they apply to the taxes under subch. III, apply to the tax under this subchapter.

AB704,30,11 77.9983 Certification. Annually no later than September 15, the secretary of revenue shall certify to the secretary of administration the amount of taxes collected under this subchapter for the preceding 12-month period ending on June 30.

AB704, s. 51 Section 51. Initial applicability.

AB704,30,14 (1) The treatment of section 11.01 (16) (a) 3. of the statutes first applies with respect to reporting periods that begin on or after the effective date of this subsection.

AB704,30,16 (2) The treatment of sections 11.31 (9) and 11.51 (11) of the statutes first applies to adjustments for the biennium beginning on January 1, 2012.

AB704,30,19 (3) The treatment of subchapter XIV of chapter 77 of the statutes first applies to lobbying expenditures made during the 6-month period ending on December 31, 2008.

AB704,30,20 (End)