AB1003: Bill Text

AB1003,4,23 27m. 712190 — Nature parks and other similar institutions.

AB1003,4,24 28m. 713110 — Amusement and theme parks.

AB1003,4,25 29m. 713120 — Amusement arcades.

AB1003,5,1 30m. 713210 — Casinos (except casino hotels).

AB1003,5,2 31m. 713290 — Other gambling industries.

AB1003,5,3 32m. 713910 — Golf courses and country clubs.

AB1003,5,4 33m. 713920 — Skiing facilities.

AB1003,5,5 34m. 713940 — Fitness and recreational sports centers.

AB1003,5,6 35m. 713990 — All other amusement and recreation industries.

AB1003,5,7 36m. 721110 — Hotels (except casino hotels) and motels.

AB1003,5,8 37m. 721120 — Casino hotels.

AB1003,5,9 38m. 721191 — Bed-and-breakfast inns.

AB1003,5,10 39m. 721199 — All other traveler accommodation.

AB1003,5,11 40m. 721211 — RV (recreational vehicle) parks and campgrounds.

AB1003,5,12 41m. 721214 — Recreational and vacation camps (except campgrounds).

AB1003,5,13 42m. 722410 — Drinking places (alcoholic beverages).

AB1003,5,14 43m. 722511 — Full-service restaurants.

AB1003,5,15 44m. 722513 — Limited-service restaurants.

AB1003,5,16 45m. 722514 — Cafeterias, grill buffets, and buffets.

AB1003,5,17 46m. 722515 — Snack and nonalcoholic beverage bars.

AB1003,5 Section 5. 70.111 (22) (a) of the statutes is amended to read:

AB1003,6,7 70.111 (22) (a) Except as provided in par. (b), personal property held for rental for periods of one month or less to multiple users for their temporary use, if the property is not rented with an operator, if the owner is not a subsidiary or affiliate of any other enterprise and the owner is engaged in the rental of the property subject to the exemption to the other enterprise, if the owner is classified in group number 735, industry number 7359 of the 1987 standard industrial classification manual under 532310, 532411, 532412, 532420, and 532490 of the North American Industry Classification System, 2012 edition, and any subsequent edition, published by the U.S. office of management and budget and if the property is equipment, including construction equipment but not including automotive and computer-related equipment, television sets, video recorders and players, cameras, photographic equipment, audiovisual equipment, photocopying equipment, sound equipment, public address systems and video tapes; party supplies; appliances; tools; dishes; silverware; tables; or banquet accessories.

AB1003,6 Section 6. 70.111 (22) (b) of the statutes is amended to read:

AB1003,6,17 70.111 (22) (b) Personal property held primarily for rental for periods of 364 days or less to multiple users for their temporary use, if the property is not rented with an operator, if the owner is not a subsidiary or affiliate of any other enterprise and the owner is engaged in the rental of the property subject to the exemption to the other enterprise, if the owner is classified under 532412 of the North American Industry Classification System, 2012 edition, and any subsequent edition, published by the U.S. bureau of the census office of management and budget, and if the property is heavy equipment used for construction, mining, or forestry, including bulldozers, earthmoving equipment, well-drilling machinery and equipment, or cranes.

AB1003,7 Section 7. 70.995 (1) (d) of the statutes is amended to read:

AB1003,6,23 70.995 (1) (d) Except for the activities under sub. (2), activities not classified as manufacturing in the standard industrial classification manual, North American Industry Classification System, 1987 2012 edition, and any subsequent edition, published by the U.S. office of management and budget are not manufacturing for this section.

AB1003,8 Section 8. 70.995 (2) (intro.) of the statutes is amended to read:

AB1003,7,8 70.995 (2) Further classification. (intro.) In addition to the criteria set forth in sub. (1), property shall be deemed prima facie manufacturing property and eligible for assessment under this section if it is included in one of the following major group sector classifications set forth in the standard industrial classification manual, 1987 North American Industry Classification System, 2012 edition, and any subsequent edition, published by the U.S. office of management and budget. For the purposes of this section, any other property described in this subsection shall also be deemed manufacturing property and eligible for assessment under this section:

AB1003,9 Section 9 . 70.995 (2) (a) to (w) of the statutes are repealed.

AB1003,10 Section 10 . 70.995 (2) (am), (bm), (cm), (dm), (em), (fm), (gm), (hm), (im), (jm), (km), (Lm), (mm), (nm), (om), (pm), (qm), (rm), (sm), (tm), (um), (vm) and (wm) of the statutes are created to read:

AB1003,7,13 70.995 (2) (am) 21 — Mining.

AB1003,7,14 (bm) 31 to 33 — Manufacturing.

AB1003,7,15 (cm) 111998 — All other miscellaneous crop farming.

AB1003,7,16 (dm) 112519 — Other aquaculture.

AB1003,7,17 (em) 113310 — Logging.

AB1003,7,18 (fm) 238910 — Site preparation contractors.

AB1003,7,19 (gm) 488390 — Other support activities for water transportation.

AB1003,7,20 (hm) 511110 — Newspaper publishers.

AB1003,7,21 (im) 511120 — Periodical publishers.

AB1003,7,22 (jm) 511130 — Book publishers.

AB1003,7,23 (km) 511140 — Directory and mailing list publishers.

AB1003,7,24 (Lm) 511191 — Greeting card publishers.

AB1003,7,25 (mm) 511199 — All other publishers.

AB1003,8,1 (nm) 512220 — Integrated record production/distribution.

AB1003,8,2 (om) 512230 — Music publishers.

AB1003,8,3 (pm) 519130 — Internet publishing and broadcasting and web search portals.

AB1003,8,4 (qm) 541360 — Geophysical surveying and mapping services.

AB1003,8,5 (rm) 541711 — Research and development in biotechnology.

AB1003,8,6 (sm) 811490 — Other personal and household goods repair and maintenance.

AB1003,8,7 (tm) 812331 — Linen supply.

AB1003,8,8 (um) 812332 — Industrial launderers.

AB1003,8,9 (vm) 812921 — Photofinishing laboratories (except one-hour).

AB1003,8,10 (wm) 812922 — One-hour photofinishing.

AB1003,11 Section 11 . 70.995 (7) (b) of the statutes is amended to read:

AB1003,8,15 70.995 (7) (b) Each 5 8 years, or more frequently if the department of revenue's workload permits and if in the department's judgment it is desirable, the department of revenue shall complete a field investigation or on-site appraisal at full value under ss. 70.32 (1) and 70.34 of all manufacturing property in this state.

AB1003,12 Section 12. 77.53 (9) (a) of the statutes is amended to read:

AB1003,9,3 77.53 (9) (a) Except as provided in par. (b), every retailer selling tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable services for storage, use or other consumption in this state shall register with the department and obtain a certificate under s. 73.03 (50) and give the name and address of all agents operating in this state, the location of all distribution or sales houses or offices or other places of business in this state, the standard industrial code classification of each place of business in this state, as specified in the North American Industry Classification System, 2012 edition, and any subsequent edition, published by the U.S. office of management and budget, and the other information that the department requires. Any person who may register under this subsection may designate an agent, as defined in s. 77.524 (1) (ag), to register with the department under this subsection, in the manner prescribed by the department.

AB1003,13 Section 13. 77.994 (1) of the statutes is repealed and recreated to read:

AB1003,9,12 77.994 Premier resort area tax. (1) (a) Except as provided in par. (b) and sub. (3), 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 percent of the sales price from the sale, license, lease, or rental in the municipality or county of property, items, goods, or services that are taxable under subch. III made by businesses that are classified in the North American Industry Classification System, 2012 edition, and any subsequent edition, published by the U.S. office of management and budget, under the following industry numbers:

AB1003,9,13 1. 311811 — Retail bakeries.

AB1003,9,14 3. 445210 — Meat markets.

AB1003,9,15 4. 445291 — Baked goods stores.

AB1003,9,16 5. 445292 — Confectionery and nut stores.

AB1003,9,17 6. 445299 — All other specialty food stores.

AB1003,9,18 7. 445310 — Beer, wine, and liquor stores.

AB1003,9,19 8. 446110 — Pharmacies and drug stores.

AB1003,9,20 9. 446120 — Cosmetics, beauty supplies, and perfume stores.

AB1003,9,21 10. 446191 — Food (health) supplement stores.

AB1003,9,22 11. 446199 — All other health and personal care stores.

AB1003,9,23 12. 447110 — Gasoline stations with convenience stores.

AB1003,9,24 13. 447190 — Other gasoline stations.

AB1003,9,25 14. 448110 — Men's clothing stores.

AB1003,10,1 15. 448120 — Women's clothing stores.

AB1003,10,2 16. 448130 — Children's and infants' clothing stores.

AB1003,10,3 17. 448140 — Family clothing stores.

AB1003,10,4 18. 448150 — Clothing accessories stores.

AB1003,10,5 19. 448190 — Other clothing stores.

AB1003,10,6 20. 448210 — Shoe stores.

AB1003,10,7 21. 448310 — Jewelry stores.

AB1003,10,8 22. 448320 — Luggage and leather goods stores.

AB1003,10,9 23. 451110 — Sporting goods stores.

AB1003,10,10 24. 451120 — Hobby, toy, and game stores.

AB1003,10,11 25. 451130 — Sewing, needlework, and piece goods stores.

AB1003,10,12 26. 451211 — Book stores.

AB1003,10,13 27. 451212 — News dealers and newsstands.

AB1003,10,14 28. 452111 — Department stores (except discount department stores).

AB1003,10,15 29. 452112 — Discount department stores.

AB1003,10,16 29m. 452910 — Warehouse clubs and supercenters.

AB1003,10,17 30. 452990 — All other general merchandise stores.