SB40: Bill Text

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.

SB40,1198,8 (4) Payments. (a) Beginning in 2009, each county that is eligible under sub. (2) shall receive a payment calculated by the department of revenue as follows:

SB40,1198,9 1. Determine the county tax levy for the county.

SB40,1198,11 2. Divide the amount determined under subd. 1. by the total of the amounts under subd. 1. for all counties that are eligible for a payment under sub. (2).

SB40,1198,12 3. Multiply the amount determined under subd. 2. by $25,000,000.

SB40,1198,14 (b) Beginning in 2009, each county that is eligible under sub. (2) shall receive an additional payment calculated by the department of revenue as follows:

SB40,1198,16 1. Subtract the county tax levy, as determined under par. (a) 1., from the county's maximum allowable levy.

SB40,1198,18 2. Divide the amount determined under subd. 1. by the total of the amounts under subd. 1. for all counties that are eligible for a payment under sub. (2).

SB40,1198,19 3. Multiply the amount determined under subd. 2. by $10,000,000.

SB40,1198,21 (5) Adjustments. For purposes of determining eligibility for and the amount of the payments under this section:

SB40,1198,25 (a) If a county transfers to another governmental unit responsibility for providing any service that the county provided in the preceding year, its county tax levy for the preceding year shall be decreased to reflect the amount that the county levied to provide that service, as determined by the department of revenue.

SB40,1199,4 (b) If a county increases the services that it provides by adding responsibility for providing a service transferred to it from another governmental unit in any year, its county tax levy for the preceding year shall be increased to reflect the cost of that service, as determined by the department of revenue.

SB40,1199,7 (c) If in any year a county's distribution under s. 79.043 (5) is less than the county's distribution under s. 79.043 (5) in the previous year, the county's maximum allowable levy shall be increased to reflect the reduction in the distribution.

SB40,1199,13 (d) The maximum allowable levy otherwise applicable under this section does not apply to amounts levied by a county 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 county, interest on outstanding obligations of the county, or the payment of related issuance costs or redemption premiums, secured by the full faith and credit of the county.

SB40, s. 2511 Section 2511. 79.10 (1m) (b) of the statutes is amended to read:

SB40,1199,17 79.10 (1m) (b) Counties and municipalities shall submit to the department of revenue all data related to the lottery and gaming credit and the first dollar credit as requested by the department of revenue.

SB40, s. 2512 Section 2512. 79.10 (2) of the statutes is renumbered 79.10 (2) (a) and amended to read:

SB40,1200,2 79.10 (2) (a) Notice to municipalities. On or before December 1 of the year preceding the distribution under sub. (7m) (a), the department of revenue shall notify the clerk of each town, village and city of the estimated fair market value, as determined under sub. (11) (c), to be used to calculate the lottery and gaming credit under sub. (5) and of the amount to be distributed to it under sub. (7m) (a) on the following 4th Monday in July. The anticipated receipt of such distribution shall not be taken into consideration in determining the tax rate of the municipality but shall be applied as tax credits.

SB40, s. 2513 Section 2513. 79.10 (2) (b) of the statutes is created to read:

SB40,1200,10 79.10 (2) (b) On or before December 1 of the year preceding the distribution under sub. (7m) (c), the department of revenue shall notify the clerk of each town, village, and city of the estimated fair market value, as determined under sub. (11) (d), used to calculate the first dollar credit under sub. (5m) and of the amount to be distributed to it under sub. (7m) (c) on the following 4th Monday in July. The anticipated receipt of such distribution shall not be taken into consideration in determining the tax rate of the municipality but shall be applied as tax credits.

SB40, s. 2514 Section 2514. 79.10 (4) of the statutes is amended to read:

SB40,1200,14 79.10 (4) School levy tax credit. The Except as provided in sub. (5m), the amount appropriated under s. 20.835 (3) (b) shall be distributed to municipalities in proportion to their share of the sum of average school tax levies for all municipalities.

SB40, s. 2515 Section 2515. 79.10 (5) of the statutes is amended to read:

SB40,1200,21 79.10 (5) Lottery and gaming credit. Each municipality shall receive, from the appropriation under s. 20.835 (3) (q), an amount determined by multiplying the school tax rate by the estimated fair market value, not exceeding the value determined under sub. (11) (c), of every principal dwelling that is located in the municipality and for which a claim for the credit under sub. (9) (bm) is made by the owner of the principal dwelling.