SB40: Bill Text

SB40,1181,4 77.75 Reports. Every person subject to county or special district sales and use taxes shall, for each reporting period, record that person's sales made in the county or special district that has imposed those taxes separately from sales made elsewhere in this state and file a report of the measure of the county or special district sales and use taxes and the tax due thereon separately as prescribed by the department of revenue.

SB40, s. 2476 Section 2476. 77.77 (1) of the statutes is renumbered 77.77 (1) (a) and amended to read:

SB40,1181,16 77.77 (1) (a) The gross receipts sales price from services subject to the tax under s. 77.52 (2) are not or the lease, rental, or license of tangible personal property, and property and items specified under s. 77.52 (1) (b) to (d), is subject to the taxes under this subchapter, and the incremental amount of tax caused by a rate increase applicable to those services, leases, rentals, or licenses is not due, if those services are billed to the customer and paid for before beginning with the first billing period starting on or after the effective date of the county ordinance, special district resolution, or rate increase, regardless of whether the service is furnished or the property or item is leased, rented, or licensed to the customer before or after that date.

SB40, s. 2477 Section 2477. 77.77 (1) (b) of the statutes is created to read:

SB40,1181,25 77.77 (1) (b) The sales price from services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property, and property and items specified under s. 77.52 (1) (b) to (d), is not subject to the taxes under this subchapter, and a decrease in the tax rate imposed under this subchapter on those services first applies, beginning with bills rendered on or after the effective date of the repeal or sunset of a county ordinance or special district resolution imposing the tax or other rate decrease, regardless of whether the service is furnished or the property is leased, rented, or licensed to the customer before or after that date.

SB40, s. 2478 Section 2478. 77.77 (2) of the statutes is repealed.

SB40, s. 2479 Section 2479. 77.785 (1) of the statutes is amended to read:

SB40,1182,5 77.785 (1) All retailers shall collect and report the taxes under this subchapter on the gross receipts sales price from leases and rentals of property, specified digital goods, and additional digital goods under s. 77.71 (4).

SB40, s. 2480 Section 2480. 77.785 (2) of the statutes is amended to read:

SB40,1182,11 77.785 (2) Prior to registration or titling, a retailer of a boat, all-terrain vehicle, trailer and semi-trailer dealers and licensed aircraft, motor vehicle, or mobile home and snowmobile dealers shall collect the taxes under this subchapter on sales of items under s. 77.71 (4). The dealer retailer shall remit those taxes to the department of revenue along with payments of the taxes under subch. III.

SB40, s. 2481 Section 2481. 77.89 (2) (b) of the statutes is amended to read:

SB40,1182,18 77.89 (2) (b) The municipal treasurer shall pay all amounts received under s. 77.84 (2) (b) and (bm) to the county treasurer, as provided under ss. 74.25 and 74.30. The county treasurer shall, by June 30 of each year, pay all amounts received under this paragraph to the department. All amounts received by the department shall be credited to the conservation fund and shall be reserved for land acquisition and, resource management activities, and grants under s. 77.895.

SB40, s. 2482 Section 2482. 77.895 of the statutes is created to read:

SB40,1182,21 77.895 Grants for land acquisitions for outdoor activities. (1) Definitions. In this section:

SB40,1182,22 (a) "Board" means the managed forest land board.

SB40,1182,24 (b) "Land" means land in fee simple, conservation easements, and other easements in land.

SB40,1182,25 (c) "Local governmental unit" means a city, village, town, or county.

SB40,1183,2 (d) "Nonprofit conservation organization" has the meaning given in s. 23.0955 (1).

SB40,1183,7 (2) Program. The department shall establish a program to award grants to nonprofit conservation organizations, to local governmental units, and to itself to acquire land to be used for hunting, fishing, hiking, sightseeing, and cross-country skiing. The board shall administer the program and award the grants under the program.

SB40,1183,10 (3) Requirements. The department, in consultation with the board, shall promulgate rules establishing requirements for awarding grants under this section. The rules promulgated under this subsection shall include all of the following:

SB40,1183,12 (a) A requirement that the board give higher priority to counties over other grant applicants in awarding grants under this section.

SB40,1183,15 (b) A requirement that, in awarding grants to counties under this section, the board give higher priority to counties that have higher numbers of acres that are designated as closed under s. 77.83.

SB40,1183,18 (c) A requirement that, in awarding grants to towns under this section, the board give higher priority to towns that have higher numbers of acres that are designated as closed under s. 77.83.

SB40,1183,21 (d) A requirement that no grant may be awarded under this section without it being approved by the board of each county in which the land to be acquired is located.

SB40,1183,23 (e) Requirements concerning the use of sound forestry practices on land acquired under this section.

SB40,1184,3 (4) Use of land. Land acquired under this section may be used for purposes in addition to those specified in sub. (2) if the additional uses are compatible with the purposes specified in sub. (2).

SB40, s. 2483 Section 2483. 77.92 (4) of the statutes is amended to read:

SB40,1184,20 77.92 (4) "Net business income," with respect to a partnership, means taxable income as calculated under section 703 of the Internal Revenue Code; plus the items of income and gain under section 702 of the Internal Revenue Code, including taxable state and municipal bond interest and excluding nontaxable interest income or dividend income from federal government obligations; minus the items of loss and deduction under section 702 of the Internal Revenue Code, except items that are not deductible under s. 71.21; plus guaranteed payments to partners under section 707 (c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (3g), (3s), (3n), (3p), (3t), (3w), (5b), (5e), (5f), (5g), and (5h), (5i), and (5j); and plus or minus, as appropriate, transitional adjustments, depreciation differences, and basis differences under s. 71.05 (13), (15), (16), (17), and (19); but excluding income, gain, loss, and deductions from farming. "Net business income," with respect to a natural person, estate, or trust, means profit from a trade or business for federal income tax purposes and includes net income derived as an employee as defined in section 3121 (d) (3) of the Internal Revenue Code.

SB40, s. 2484 Section 2484. 77.98 of the statutes is amended to read:

SB40,1185,3 77.98 Imposition. A local exposition district under subch. II of ch. 229 may impose a tax on the retail sale, except sales for resale, within the district's jurisdiction under s. 229.43 of products that are subject to a tax under s. 77.54 (20) (c) 1. to 3. and not candy, as defined in s. 77.51 (1fm), prepared food, as defined in s. 77.51 (10m), and soft drinks, as defined in s. 77.51 (17w), unless exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9), (9a) or (20) (c) 5., (20n) (b) and (c), and (20r).

SB40, s. 2485 Section 2485. 77.981 of the statutes is amended to read:

SB40,1185,13 77.981 Rate. The tax under s. 77.98 is imposed on the sale of taxable products at the rate of 0.25% of the gross receipts sales price, except that the district, by a vote of a majority of the authorized members of its board of directors, may impose the tax at the rate of 0.5% of the gross receipts sales price. A majority of the authorized members of the district's board may vote that, if the balance in a special debt service reserve fund of the district is less than the requirement under s. 229.50 (5), the tax rate under this subchapter is 0.5%. The 0.5% rate shall be effective on the next January 1, April 1, July 1 or October 1, and this tax is irrepealable if any bonds issued by the district and secured by the special debt service reserve fund are outstanding.

SB40, s. 2486 Section 2486. 77.982 (2) of the statutes is amended to read:

SB40,1185,21 77.982 (2) Sections 77.51 (4) (a), (b) 1., 2. and 4., (c) 1. to 3. and (d) (12m), (14) (a) to (f), (j) and (k) and, (14g), (15a), and (15b), 77.52 (3), (6), (4), (13), (14), (18), and (19), 77.522, 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (14) (15), and 77.62, as they apply to the taxes under subch. III, apply to the tax under this subchapter. Sections 77.72 (1) and Section 77.73, as they apply it applies to the taxes under subch. V, apply applies to the tax under this subchapter.

SB40, s. 2487 Section 2487. 77.99 of the statutes is amended to read:

SB40,1186,7 77.99 Imposition. A local exposition district under subch. II of ch. 229 may impose a tax at the rate of 3% of the gross receipts sales price on the rental, but not for rerental and not for rental as a service or repair replacement vehicle, within the district's jurisdiction under s. 229.43, of Type 1 automobiles, as defined in s. 340.01 (4) (a), by establishments primarily engaged in short-term rental of passenger cars without drivers, for a period of 30 days or less, unless the sale is exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9) or (9a). If the state makes a payment under s. 229.50 (7) to a district's special debt service reserve fund, a majority of the district's authorized board of directors may vote to increase the tax rate under this subchapter to 4%.

SB40, s. 2488 Section 2488. 77.991 (2) of the statutes is amended to read:

SB40,1186,16 77.991 (2) Sections 77.51 (4) (a), (b) 1., 2. and 4., (c) 1. to 3. and (d) and (12m), (14) (a) to (f), (j) and (k), (14g), (15a), and (15b), 77.52 (3), (4), (6), (13), (14) and, (18), and (19), 77.522, 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (14) (15), and 77.62, as they apply to the taxes under subch. III, apply to the tax under this subchapter. Sections 77.72 (1) and (2) (a) and Section 77.73, as they apply it applies to the taxes under subch. V, apply applies to the tax under this subchapter. The renter shall collect the tax under this subchapter from the person to whom the passenger car is rented.

SB40, s. 2489 Section 2489. 77.994 (1) (intro.) of the statutes is amended to read:

SB40,1186,24 77.994 (1) (intro.) Except as provided in sub. (2), a municipality or a county all of which is included in a premier resort area under s. 66.1113 may, by ordinance, impose a tax at a rate of 0.5% of the gross receipts sales price from the sale, license, lease, or rental in the municipality or county of goods or services that are taxable under subch. III made by businesses that are classified in the standard industrial classification manual, 1987 edition, published by the U.S. office of management and budget, under the following industry numbers:

SB40, s. 2490 Section 2490. 77.9941 (4) of the statutes is amended to read:

SB40,1187,3 77.9941 (4) Sections 77.72 (1), (2) (a) and (3) (a), 77.73, 77.74, 77.75, 77.76 (1), (2), and (4), 77.77 (1) and (2), 77.785 (1), and 77.79, as they apply to the taxes under subch. V, apply to the tax under this subchapter.

SB40, s. 2491 Section 2491. 77.995 (2) of the statutes is repealed and recreated to read:

SB40,1187,12 77.995 (2) There is imposed a fee at the rate of 5% of the sales price on the rental, but not for rerental and not for rental as a service or repair replacement vehicle of Type 1 automobiles, as defined in s. 340.01 (4) (a); of mobile homes, as defined in s. 340.01 (29); of motor homes, as defined in s. 340.01 (33m); and of camping trailers, as defined in s. 340.01 (6m) by establishments primarily engaged in short-term rental of vehicles without drivers, for a period of 30 days or less, unless the sale is exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m) or (9a). There is also imposed a fee at the rate of 5% of the sales price on the rental of limousines.

SB40, s. 2492 Section 2492. 77.9951 (2) of the statutes is amended to read:

SB40,1187,19 77.9951 (2) Sections 77.51 (4) (a), (b) 1., 2. and 4., (c) 1. to 3. and (d) and (12m), (14) (a) to (f), (j) and (k), (14g), (15a), and (15b), 77.52 (3), (4), (6), (13), (14) and, (18), and (19), 77.522, 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (14) (15), and 77.62, as they apply to the taxes under subch. III, apply to the fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the vehicle is rented.

SB40, s. 2493 Section 2493. 77.996 (6) of the statutes is amended to read:

SB40,1187,25 77.996 (6) "Gross receipts" has the meaning given in s. 77.51 (4) (a), (b) 1. and 5., (c) 1. to 4., and (d) means the sales price, as defined in s. 77.51 (15b), of tangible personal property and taxable services sold by a dry cleaning facility. "Gross receipts" does not include the license fee imposed under s. 77.9961 (1m) that is passed on to customers.

SB40, s. 2494 Section 2494. 77.9961 (1m) of the statutes is amended to read:

SB40,1188,7 77.9961 (1m) Every person operating a dry cleaning facility shall pay to the department a fee for each dry cleaning facility that the person operates. The fee shall be paid in installments, as provided in sub. (2), and each installment is equal to 1.8% 2.8 percent of the gross receipts from the previous 3 months from dry cleaning apparel and household fabrics, but not from formal wear the facility rents to the general public.

SB40, s. 2495 Section 2495. 77.9972 (2) of the statutes is amended to read:

SB40,1188,16 77.9972 (2) Sections 77.51 (4) (a), (b) 1., 2., and 4., (c) 1. to 3. and (d) and (12m), (14) (a) to (f), (j), and (k), (14g), (15a), and (15b), 77.52 (3), (4), (6), (13), (14), and (18), and (19), 77.522, 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (14) (15), and 77.62, as they apply to the taxes under subch. III, apply to the fee under this subchapter. Sections 77.72 (1) and (2) (a) and Section 77.73, as they apply it applies to the taxes under subch. V, apply applies to the fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the passenger car is rented.

SB40, s. 2496 Section 2496. Subchapter XIV of chapter 77 [precedes 77.998] of the statutes is created to read:

SB40,1188,19 CHAPTER 77

SB40,1188,21 SUBCHAPTER XIV oil company assessment

SB40,1188,22 77.998 Definitions. In this subchapter:

SB40,1188,24 (1) "Biodiesel fuel" means biodiesel fuel, as defined in s. 168.14 (2m) (a), that is not blended with any petroleum product.

SB40,1188,25 (2) "Department" means the department of revenue.

SB40,1189,1 (3) "Motor vehicle fuel" has the meaning given in s. 78.005 (13).

SB40,1189,3 (4) "Related party" means a person whose relationship with the supplier is described under section 267 (b) of the Internal Revenue Code.

SB40,1189,4 (5) "Supplier" has the meaning given in s. 78.005 (14).

SB40,1189,5 (6) "Terminal operator" has the meaning given in s. 78.005 (16).

SB40,1189,10 77.9981 Imposition. (1) For the privilege of doing business in this state, there is imposed an assessment on each supplier at the rate of 2.5 percent of the supplier's gross receipts in each calendar quarter that are derived from the first sale in this state of motor vehicle fuel received by the supplier for sale in this state, for sale for export to this state, or for export to this state.

SB40,1189,17 (2) Any person, including a terminal operator, who is not a licensee under s. 78.09 and who either used any motor vehicle fuel in this state or has possession of any motor vehicle fuel, other than that contained in a motor vehicle's fuel tank, for which the assessment under this subchapter has not been paid or for which no supplier has incurred liability for paying the assessment, shall file a report, in the manner described by the department, and pay the assessment based on the purchase price of the motor vehicle fuel.

SB40,1189,20 77.9982 Administration. (1) The department shall administer the assessment under this subchapter and may take any action, conduct any proceeding, and impose interest and penalties.

SB40,1189,24 (2) The assessments imposed under this subchapter for each calendar quarter are due and payable on the last day of the month next succeeding the calendar quarter for which the assessments are imposed, as provided by the department by rule.

SB40,1190,10 (3) For purposes of determining the amount of the assessment imposed under this subchapter, income derived from the first sale in this state of biodiesel fuel or of ethanol blended with gasoline to create gasoline consisting of at least 85 percent ethanol is not included in the supplier's gross receipts. For purposes of determining the amount of the assessment imposed under this subchapter, with regard to a transfer of motor vehicle fuel from a supplier to a related party, the point of first sale in this state is the date of such transfer, and the gross receipts are calculated on a monthly basis using an index determined by rule by the department. For purposes of this subchapter, there is only one point of first sale in this state with regard to the sale of the same motor vehicle fuel.

SB40,1190,17 (4) No supplier who is subject to the assessment imposed under this subchapter shall take any action to increase or influence the selling price of motor vehicle fuel in order to recover the amount of the assessment. A supplier who takes any action to increase or influence the selling price of motor vehicle fuel to recover the amount of the assessment is subject to a penalty equal to the amount of the gain the supplier received from any increase in the selling price that is implemented in order to recover the assessment amount or imprisonment of not more than 6 months, or both.

SB40,1190,20 (5) At the secretary of revenue's request, the attorney general may represent this state, or assist a district attorney, in prosecuting any case arising under this subchapter.

SB40,1191,3 (6) In addition to any other audits the department conducts to administer and enforce this subchapter, the department may audit any supplier who is subject to the assessment imposed under this subchapter to determine whether the supplier has taken any action to increase or influence the selling price of motor vehicle fuel in order to recover the amount of the assessment. Annually, the department shall submit a report to the governor and the legislature, as provided under s. 13.172 (2), that contains information on all audits conducted under this subsection in the previous year.

SB40,1191,9 (7) (a) Sections 71.74 (1) to (3), (5), (7), and (9) to (15), 71.75 (1), (2), (6), (7), and (9), 71.77 (1) and (4) to (8), 71.78 (1) to (4) and (5) to (8), 71.80 (1) (a) and (b), (4) to (6), (8) to (12), (14), (17), and (18), 71.82 (1) and (2) (a) and (b), 71.83 (1) (a) 1. and 2. and (b) 1., 2., and 6., (2) (a) 1. to 3. and (b) 1. to 3., and (3), 71.87, 71.88, 71.89, 71.90, 71.91 (1) (a), (2), (3), and (4) to (7), 71.92, and 71.93 as they apply to the taxes under ch. 71 apply to the assessment under this subchapter.

SB40,1191,11 (b) Section 78.01 (2) (a) and (b), and (2m) (a) and (b), as it applies to the tax imposed under s. 78.01 (1), applies to the assessment imposed under this subchapter.

SB40,1191,13 (8) The department shall deposit all revenue collected under this subchapter into the transportation fund.

SB40, s. 2497 Section 2497. 79.01 (1) of the statutes is amended to read:

SB40,1191,20 79.01 (1) There is established an account in the general fund entitled the "Expenditure Restraint Program Account." There shall be appropriated to that account $25,000,000 in 1991, in 1992, and in 1993; $42,000,000 in 1994; $48,000,000 in each year beginning in 1995 and ending in 1999; $57,000,000 in the year 2000 and in the year 2001; $57,570,000 in 2002; and $58,145,700 in 2003 and in each year thereafter, ending in 2008.

SB40, s. 2498 Section 2498. 79.01 (2d) of the statutes is amended to read:

SB40,1191,23 79.01 (2d) There is established an account in the general fund entitled the "County and Municipal Aid Account."

SB40, s. 2499 Section 2499. 79.01 (5) of the statutes is created to read:

SB40,1192,3 79.01 (5) There is established an account in the general fund entitled the "County Levy Restraint Payment Account." There shall be appropriated to that account $15,000,000 in 2009 and in each year thereafter.

SB40, s. 2500 Section 2500. 79.01 (5b) of the statutes is created to read:

SB40,1192,7 79.01 (5b) There is established an account in the general fund entitled the "Municipal Levy Restraint Payment Account." There shall be appropriated to that account $58,145,700 in 2009 and in each year thereafter.

SB40, s. 2501 Section 2501. 79.01 (6) of the statutes is created to read:

SB40,1192,11 79.01 (6) There is established an account in the general fund entitled the "County Levy Restraint Bonus Payment Account." There shall be appropriated to that account $10,000,000 in 2009 and in each year thereafter.

SB40, s. 2502 Section 2502. 79.01 (6b) of the statutes is created to read:

SB40,1192,15 79.01 (6b) There is established an account in the general fund entitled the "Municipal Levy Restraint Bonus Payment Account." There shall be appropriated to that account $5,000,000 in 2009 and in each year thereafter.

SB40, s. 2503 Section 2503. 79.015 of the statutes is amended to read:

SB40,1192,21 79.015 Statement of estimated payments. The department of revenue, on or before September 15 of each year, shall provide to each municipality and county a statement of estimated payments to be made in the next calendar year to the municipality or county under ss. 79.03, 79.035, 79.04, 79.05, 79.051, 79.052, 79.058, and 79.06.

SB40, s. 2504 Section 2504. 79.02 (2) (b) of the statutes is amended to read: