SB40: Bill Text

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:

SB40,1193,2 79.02 (2) (b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall equal 15% of the municipality's or county's estimated payments under ss. 79.03, 79.035, 79.04, 79.058, and 79.06 and 100% of the municipality's or county's estimated payments under s. ss. 79.05, 79.051, and 79.052.

SB40, s. 2505 Section 2505. 79.035 (1) of the statutes is amended to read:

SB40,1193,6 79.035 (1) In 2004 and subsequent years, each county and municipality shall receive a payment from the county and municipal aid account in an amount determined under sub. (2).

SB40, s. 2506 Section 2506. 79.043 (5) of the statutes is amended to read:

SB40,1193,12 79.043 (5) Except as provided under s. 79.02 (3) (e), for the distribution distributions beginning in 2005 and subsequent years ending in 2007, each county and municipality shall receive a payment under this section and s. 79.035 that is equal to the amount of the payment determined for the county or municipality under this section and s. 79.035 in 2004.

SB40, s. 2507 Section 2507. 79.043 (6) of the statutes is created to read:

SB40,1193,20 79.043 (6) (a) Except as provided under s. 79.02 (3) (e), in 2008, the total amount to be distributed to counties and municipalities under this section and s. 79.035 is the total amount distributed to counties and municipalities under this section and s. 79.035 in 2007, plus $15,000,000. For purposes of this paragraph, each county and municipality shall receive an increased payment under this section and s. 79.035 so that the payment to each county and municipality is proportionate to its share of all payments under this section and s. 79.035 in 2007.

SB40,1193,24 (b) Except as provided under s. 79.02 (3) (e), in 2009 and subsequent years, each county and municipality shall receive a payment under this section and s. 79.035 that is equal to the amount of the payment determined for the county or municipality under this section and s. 79.035 in 2008.

SB40, s. 2508 Section 2508. 79.05 (7) of the statutes is created to read:

SB40,1194,2 79.05 (7) Beginning in 2009, no municipality may receive a payment under this section.

SB40, s. 2509 Section 2509. 79.051 of the statutes is created to read:

SB40,1194,4 79.051 Municipal levy restraint program. (1) Definitions. In this section:

SB40,1194,7 (a) "Debt service" includes debt service on debt issued or reissued to fund or refund outstanding municipal obligations, interest on outstanding municipal obligations, and related issuance costs and redemption premiums.

SB40,1194,11 (b) "Inflation factor" means a percentage equal to the average annual percentage change in the U.S. consumer price index for all urban consumers, U.S. city average, as determined by the U.S. department of labor, for the 12 months ending on June 30 of the year before the statement under s. 79.015.

SB40,1194,15 (c) "Maximum allowable levy" means the municipal tax levy for the year before the statement under s. 79.015, as adjusted under sub. (5), multiplied by the sum of one plus 85 percent of the inflation factor and 85 percent of the valuation factor, rounded to the nearest 0.01 percent.

SB40,1194,20 (d) "Municipal tax levy" means the amounts reported as the total taxes levied for each town, village, or city on the statement of taxes filed with the department of revenue under s. 73.10, not including the incremental levy for municipal tax incremental financing districts and the incremental levy for county environmental tax financing districts.

SB40,1194,22 (e) "Municipal tax rate" means the municipal tax levy divided by the taxable value.

SB40,1194,25 (f) "Taxable value" means the equalized assessed value of all property located in the municipality, as determined under s. 70.57, excluding the value of any tax increments under s. 66.1105.

SB40,1195,4 (g) "Valuation factor" means a percentage equal to 60 percent of the percentage change in the municipality's equalized value under s. 70.57 due to new construction less improvements removed between the year before the statement under s. 79.015 and the previous year, but not less than zero nor greater than 2.

SB40,1195,6 (2) Eligibility. A municipality is eligible to receive a payment under sub. (4) if it fulfills all of the following requirements:

SB40,1195,8 (a) The municipality's municipal tax rate for the year before the statement under s. 79.015 is greater than 5 mills.

SB40,1195,10 (b) The municipality's municipal tax levy for the year of the statement under s. 79.015 is no greater than the municipality's maximum allowable levy.

SB40,1195,13 (3) Consumer price index. Annually, on August 1, the department of revenue shall certify to the joint committee on finance the appropriate percentage change in the consumer price index that is to be used to determine the inflation factor.

SB40,1195,15 (4) Payments. (a) Beginning in 2009, each municipality that is eligible under sub. (2) shall receive a payment calculated by the department of revenue as follows:

SB40,1195,16 1. Subtract 5 mills from the municipality's municipal tax rate.

SB40,1195,18 2. Multiply the amount determined under subd. 1. by the municipality's taxable value.

SB40,1195,20 3. Divide the amount determined under subd. 2. by the total of the amounts under subd. 2. for all municipalities that are eligible for a payment under sub. (2).

SB40,1195,21 4. Multiply the amount determined under subd. 3. by $58,145,700.

SB40,1195,23 (b) Each municipality that is eligible under sub. (2) shall receive an additional payment calculated by the department of revenue as follows:

SB40,1195,25 1. Subtract the municipal tax levy, as determined under par. (a) 1., from the municipality's maximum allowable levy.

SB40,1196,2 2. Divide the amount determined under subd. 1. by the total of the amounts under subd. 1. for all municipalities that are eligible for a payment under sub. (2).

SB40,1196,3 3. Multiply the amount determined under subd. 2. by $10,000,000.

SB40,1196,5 (5) Adjustments. For purposes of determining eligibility for and the amount of the payments under this section:

SB40,1196,10 (a) If a municipality transfers to another governmental unit responsibility for providing any service that the municipality provided in the preceding year, its municipal tax levy for the preceding year shall be decreased to reflect the amount that the municipality levied to provide that service, as determined by the department of revenue.

SB40,1196,14 (b) If a municipality increases the services that it provides by adding responsibility for providing a service transferred to it from another governmental unit in any year, its municipal tax levy for the preceding year shall be increased to reflect the cost of that service, as determined by the department of revenue.

SB40,1196,18 (c) If in any year a municipality's distribution under s. 79.043 (5) is less than the municipality's distribution under s. 79.043 (5) in the previous year, the municipality's maximum allowable levy shall be increased to reflect the reduction in the distribution.

SB40,1196,24 (d) The maximum allowable levy otherwise applicable under this section does not apply to amounts levied by a municipality for the payment of any general obligation debt service, including debt service on debt issued or reissued to fund or refund outstanding obligations of the municipality, interest on outstanding obligations of the political subdivision, or the payment of related issuance costs or redemption premiums, secured by the full faith and credit of the municipality.

SB40, s. 2510 Section 2510. 79.052 of the statutes is created to read:

SB40,1197,1 79.052 County levy restraint program. (1) Definitions. In this section:

SB40,1197,5 (a) "County tax levy" means the sum for all municipalities in the county of the amounts reported as total county taxes levied on the statement of taxes filed with the department of revenue under s. 73.10, not including any taxes levied under s. 115.817 (9).

SB40,1197,8 (b) "County tax rate" means the county tax levy divided by the equalized assessed value of all property located in the county, as determined under s. 70.57, excluding the value of any tax increments under s. 66.1105.

SB40,1197,11 (bm) "Debt service" includes debt service on debt issued or reissued to fund or refund outstanding county obligations, interest on outstanding county obligations, and related issuance costs and redemption premiums.

SB40,1197,15 (c) "Inflation factor" means a percentage equal to the average annual percentage change in the U.S. consumer price index for all urban consumers, U.S. city average, as determined by the U.S. department of labor, for the 12 months ending on June 30 of the year before the statement under s. 79.015.

SB40,1197,19 (d) "Maximum allowable levy" means the county tax levy for the year before the statement under s. 79.015, as adjusted under sub. (5), multiplied by the sum of one plus 85 percent of the inflation factor and 85 percent of the valuation factor, rounded to the nearest 0.01 percent.

SB40,1197,23 (e) "Valuation factor" means a percentage equal to 60 percent of the percentage change in the county's equalized value under s. 70.57 due to new construction less improvements removed between the year before the statement under s. 79.015 and the previous year, but not less than zero nor greater than 2.

SB40,1198,3 (2) Eligibility. A county is eligible to receive a payment under sub. (4) if the county's county tax levy for the year of the statement under s. 79.015 is no greater than the county's maximum allowable levy.

SB40,1198,6 (3) Consumer price index. Annually, on August 1, the department of revenue shall certify to the joint committee on finance the appropriate percentage change in the consumer price index that is to be used to determine the inflation factor.