76.28(3)(c)
(c) Beginning with calendar year 1986, the license fees prescribed by
sub. (2) shall be paid to the department on an estimated basis. Remittances of semiannual instalments of the total estimated payments for the then current calendar year shall be due on or before May 10 and November 10 of the current year. With respect to the license fee assessment under
sub. (2) (a), each light, heat and power company shall, on each May 10, pay or be credited an amount which is equal to the difference between the May 1 assessment and the sum of the semiannual instalment payments made in the preceding calendar year. The additional amount shall be added to the semiannual instalment due on May 10; if there has been an overpayment the amount of the overpayment shall be credited to the semiannual instalment due May 10. If any light, heat and power company that has a liability for the current year fails to make semiannual payments of at least 55% of the assessed liability for the current calendar year or 50% of the assessed liability for the subsequent calendar year, any amounts not paid when due shall become delinquent and shall be subject to interest at the rate of 1.5% per month.
76.28(3)(d)
(d) Light, heat and power companies with a liability under this section of less than $2,000 are not required to make an instalment payment but shall pay the full amount of the license fees due on or before May 10 of the year of assessment.
76.28(4)
(4) Redetermination. The procedures for redetermination that apply to telephone companies under
s. 76.38 (12) apply to light, heat and power companies in regard to the fee under this section.
Effective date note
NOTE: Sub. (4) is repealed and recreated eff. 5-15-98 by
1995 Wis. Act 351 to read:
Effective date text
(4) Redetermination. If after filing the reports specified in sub. (7) and after the department's computation and assessment of license fees under sub. (2) it is determined that the amount of gross revenues reported is in error, the department shall compute the additional license fee to be paid or the amount of the overpayment of license fee to be refunded, as the case may be. If an additional license fee is due, the department shall give notice to the light, heat and power company against whom the license fee is to be levied. All such additional assessments and claims for refunds for excess license fees paid are subject to the same procedure for review and final determination as additional income or franchise tax assessments and claims for refunds under ch. 71 as far as the same may be applicable, except that appeals of denials of claims for refunds shall be made directly to the tax appeals commission and except that the additional license fees shall become delinquent 60 days after notice provided in this subsection or, if review proceedings are held, 60 days following final determination of the review proceedings. All additional license fees shall bear interest at the rate of 12% per year from the time they should have been paid to the date on which the additional fees shall become delinquent if unpaid.
76.28 Note
(b) In the case of overpayments of license fees by any light, heat and power company under par. (a), the department shall certify the overpayments to the department of administration, which shall audit the amount of the overpayments and the state treasurer shall pay the amounts determined by means of the audit. All refunds of license fees under this subsection shall bear interest at the annual rate of 9% from the date of the original payment to the date when the refund is made. The time for making additional levies of license fees or claims for refunds of excess license fees paid, in respect to any year, shall be limited to 4 years after the time the report for such year was filed.
76.28(5)
(5) Remedies. The remedies that apply to telephone companies under
s. 76.38 (13) apply to light, heat and power companies in regard to the fee under this section.
Effective date note
NOTE: Sub. (5) is repealed and recreated eff. 5-15-98 by
1995 Wis. Act 351 to read:
Effective date text
(5) Remedies. Delinquent license fees of any light, heat and power company, together with penalties and interest, for a lien upon all property of such company prior to all other liens, claims and demands, which lien may be enforced in an action in the name of the state in any court of competent jurisdiction against the property of such company within the state as an entirety. The remedies for nonpayment of taxes specified in s. 76.14 apply to nonpayment of license fees, penalties and interest referred to under this section.
76.28(6)
(6) Administration. The administrative provisions that apply to telephone companies under
s. 76.38 (9) to
(11) apply to light, heat and power companies in regard to the fee under this section.
Effective date note
NOTE: Sub. (6) is repealed and recreated eff. 5-15-98 by
1995 Wis. Act 351 to read:
Effective date text
(6) Administration. (a) The records, books, accounts and papers of any light, heat and power company are subject to inspection and examination by the secretary of revenue or by the person that the secretary designates for that purpose.
76.28 Note
(b) If any light, heat and power company that is required under this section to file a report fails to file a report within the time prescribed by law or as extended under sub. (7), unless it is shown that the failure is due to reasonable cause and not due to wilful neglect, there shall be added to the amount required to be shown as license fees on the report 5% of the amount of such fees if the failure is for not more than one month, with an additional 5% for each additional month or fraction thereof during which the failure continues, not exceeding 25% in the aggregate.
76.28 Note
(c) If any light, heat and power company fails to make a report as required by sub. (7) within the time required, the department may enter an assessment against such company in a sum representing the approximate amount of the license fees, together with penalties and interest, for which such company may be liable as estimated by the department. Notice of such assessment shall be given by certified mail, and unless a report conforming to the requirements of this section is filed within 15 days of such notice, such estimated assessment shall become final. Thereafter the light, heat and power company assessed shall be forever barred from questioning the correctness of the same in any action or proceeding.
76.28(7)
(7) Reports. Every light, heat and power company shall, on or before March 1 in each year, make and return to the department in the form and upon the blanks the department prescribes a true statement of the operation of its business during the preceding calendar year, including provision of the "amount shown in the account plus leased property" for purposes of the payment to municipalities and counties under
s. 79.04. That statement shall be certified by the president and treasurer of the company or 2 of the company's principal officers. For sufficient reason shown, the department may, upon written request, allow any further time for making and filing the report that it deems necessary but not to exceed 30 days. If any company fails to file that report within the time prescribed or as extended under this subsection, the department shall add to the taxes due from that company $25, and no company may contest the imposition of that penalty in any action or proceeding.
76.28(8)
(8) Transfer of ownership. If any light, heat or power company discontinues service through sale, merger or abandonment of its property or otherwise, the company acquiring that property or undertaking to provide service in the area of the former company shall assume the license fees due under this section, but the liability of the acquiring company is limited to those license fees which have accrued from January 1 of the previous calendar year to the date of the order of the public service commission approving the sale, merger or discontinuance of service.
76.28(9)
(9) Property subject to local tax. The license fees imposed by this section upon the gross revenues of light, heat and power companies as defined in
sub. (1) (e) shall be in lieu of all other taxes on all property used and useful in the operation of the business of such companies in this state, except that the same shall be subject to special assessments for local improvements. If a general structure is used and useful in part in the operation of the business of those companies in this state and in part for nonoperating purposes, the license fees imposed by this section are in place of the percentage of all other taxes on the property that fairly measures and represents the extent of the use and usefulness in the operation of the business of those companies in this state, and the balance is subject to local assessment and taxation, except that the entire general structure is subject to special assessments for local improvements. Property defined in
s. 76.02 (11) shall not be taxed under this section, but shall be subject to local assessment and taxation.
76.28(10)
(10) Standing to challenge assessment. In case any light, heat or power company fails to make a report as required by
sub. (7) within the time required, the department may enter an assessment against that company in a sum representing the approximate amount of the license fees, together with penalties and interest, for which that company may be liable as estimated by the department. Notice of that assessment shall be given by certified mail, and unless a report conforming to the requirements of this section is filed within 15 days of that notice, that estimated assessment shall become final. Thereafter the light, heat or power company assessed shall be forever barred from questioning the correctness of the assessment in any action or proceeding.
76.28(11)
(11) Payment before contesting. No action or proceeding, except a petition for redetermination under
sub. (4), may be brought by a light, heat or power company against this state to contest any assessment of a tax under this section unless the taxpayer first pays to this state the amount of tax assessed. If the taxpayer prevails in an action or proceeding, this state shall settle with the taxpayer, including payment of interest at 9% per year on the amount of the money paid from the date of payment until the date of judgment.
76.30
76.30
Confidentiality provisions. 76.30(1)
(1)
Divulging information. Except as provided in
sub. (2), no person may divulge or circulate or offer to obtain, divulge or circulate any information provided by a company taxed under this subchapter, except a company taxed under
s. 76.28, to the department, including information which may be furnished by the department as provided in this section. This subsection does not prohibit publication by any newspaper of information lawfully derived from that information for purposes of argument or prohibit any public speaker from referring to such information in any address. This subsection does not prohibit the department from publishing statistics classified so as not to disclose the identity of particular taxpayers. This subsection does not prohibit employes or agents of the department from offering or submitting any return, claim, schedule, exhibit, writing or audit report or a copy of, and any information derived from, any of those documents as evidence into the record of any contested matter involving the department in proceedings or litigation on state tax matters if that evidence has reasonable probative value.
76.30(2)
(2) Persons qualified to examine returns for specified purposes. Subject to
sub. (3) and to rules of the department, any information under
sub. (1) is open to examination by only the following persons and the contents thereof may be divulged or used only as follows:
76.30(2)(a)
(a) The secretary of revenue or any officer, agent or employe of the department.
76.30(2)(b)
(b) The attorney general and department of justice employes.
76.30(2)(c)
(c) Members of any legislative committee on organization or its authorized agents provided the examination is approved by a majority vote of a quorum of its members and the tax return or claim information is disclosed only in a meeting closed to the public. The committee may disclose information to the senate or assembly or to other legislative committees if the information does not disclose the identity of particular returns, claims or reports and the items thereof. The department shall provide assistance to the committees or their authorized agents in order to identify returns and claims deemed necessary by them to accomplish the review and analysis of tax policy.
76.30(2)(d)
(d) Public officers of the federal government or other state governments or the authorized agents of such officers, where necessary in the administration of the tax laws of such governments, to the extent that such government accords similar rights of examination or information to officials of this state.
76.30(2)(e)
(e) The person who filed or submitted the information, or to whom the information relates or by the person's authorized agent or attorney.
76.30(2)(f)
(f) Any person examining information pursuant to a court order duly obtained upon a showing to the court that the information is relevant to a pending court action or pursuant to a subpoena signed by a judge of a court of record ordering the department's custodian of returns or claims to produce information in open court in a court action pending before the judge.
76.30(2)(g)
(g) Employes of the legislative fiscal bureau to the extent that the department considers the examination necessary for those employes to perform their duties under contracts or agreements between the department and the bureau relating to the review and analysis of tax policy and the analysis of state revenue collections.
76.30(2)(h)
(h) Employes and members of the public service commission, and employes of the department of transportation, to the extent that the department of revenue considers the examination necessary for those members and employes to perform their duties.
76.30(3)
(3) Restriction on use of information. The use of information obtained under
sub. (2) is restricted to the discharge of duties imposed upon the persons by law or by the duties of their office or by order of a court as provided under
sub. (2) (f).
76.30(4)
(4) Charge for costs. The department may charge for the reasonable cost of divulging information under this section.
76.30(5)
(5) District attorneys. District attorneys may examine information under
sub. (1) as follows:
76.30(5)(a)
(a) Such information may be examined for use in preparation for any judicial proceeding or any investigation which may result in a judicial proceeding involving the taxes under this subchapter if any of the following applies:
76.30(5)(a)1.
1. The taxpayer is or may be a party to such proceeding.
76.30(5)(a)2.
2. The treatment of an item reflected in such information is or may be related to the resolution of an issue in the proceeding or investigation.
76.30(5)(a)3.
3. The information relates or may relate to a transactional relationship between the taxpayer and a person who is or may be a party to the proceeding which affects or may affect the resolution of an issue in such proceeding or investigation.
76.30(5)(b)
(b) When the department allows examination of information under
par. (a):
76.30(5)(b)1.
1. If the department has referred the case to a district attorney, the department may make disclosure on its own motion.
76.30(5)(b)2.
2. If a district attorney requests examination of information relating to a person, the request must be in writing, clearly identify the requester and the person to whom the information relates and explain the need for the information. The department may then allow the examination of information so requested and the information may be examined and used solely for the proceeding or investigation for which it was requested.
76.30(5)(c)
(c) Such information may be examined for use in preparation for any administrative or judicial proceeding or an investigation which may result in such proceeding pertaining to the enforcement of a specifically designated state criminal statute not involving tax administration to which this state or a governmental subdivision thereof is a party. Such information may be used solely for the proceeding or investigation for which it is requested.
76.30(5)(d)
(d) The department may allow an examination of information under
par. (c) only if a district attorney petitions a court of record in this state for an order allowing the examination and the court issues an order after finding all of the following:
76.30(5)(d)1.
1. There is reasonable cause to believe, based on information believed to be reliable, that a specific criminal act has been committed.
76.30(5)(d)2.
2. There is reason to believe that such information is probative evidence of a matter in issue related to the commission of the criminal act.
76.30(5)(d)3.
3. The information sought to be examined cannot reasonably be obtained from any other source, unless it is determined that, notwithstanding the reasonable availability of the information from another source, the information constitutes the most probative evidence of a matter in issue relating to the commission of such criminal act.
76.30(5)(e)
(e) If the department determines that examination of information ordered under
par. (d) would identify a confidential informant or seriously impair a civil or criminal tax investigation, the department may deny access and shall certify the reason therefor to the court.
76.30 History
History: 1991 a. 39.
TELEPHONE COMPANIES LICENSE FEES; CAR LINE COMPANIES; ELECTRIC COOPERATIVE ASSOCIATIONS
Effective date note
NOTE: Subchapter II (title) is amended eff. 5-15-98 by
1995 Wis. Act 351 to read:
Effective date text
CAR LINE COMPANIES; ELECTRIC COOPERATIVE ASSOCIATIONS
76.38
76.38
Telephone license fees. 76.38(1)(aa)
(aa) "Access expense" means any charge paid by a telephone company to another telephone company for telecommunications services and facilities that permit subscriber origination or termination of telecommunications between a point or points in one telephone exchange and a point or points in another telephone exchange.
76.38(1)(ab)
(ab) "Access revenues" means revenues of telephone companies resulting from charges to persons, including other telephone companies, for provision of telecommunications services or facilities that permits origination or termination of telecommunications between a point or points within one telephone exchange and a point or points within another telephone exchange and revenues of telephone companies resulting from customer access to the telecommunications services and facilities of a telephone exchange.
76.38(1)(ac)
(ac) "Allocable share of approved reselling services" means actual costs incurred for services under
par. (bkm) 1. actually utilized in providing the telecommunications services for which the gross revenues are received multiplied by the amount obtained by dividing the sum of the property factor and the originating revenues factor by 2, except that the department may determine the allocable share of approved reselling services based on other facts and circumstances if, in the department's judgment, the formula under this paragraph does not produce a substantially just and correct determination.
76.38(1)(ad)
(ad) "Average value" means the average of the values at the beginning and end of the calendar year unless the secretary of revenue reasonably determines that averaging monthly values is required to reflect properly the average value.
76.38(1)(am)
(am) "Customer premises equipment" means equipment employed on the premises of a person, other than a telephone company, to originate, route or terminate telecommunications but does not include equipment used to multiplex, maintain or terminate access lines.
76.38(1)(an)
(an) "Department" means the department of revenue.
76.38(1)(b)
(b) "Gross revenues" includes all revenue derived from local and rural exchange service, all toll business gross revenue, and all other operating revenues from telecommunications business. It does not include excise taxes on telephone service or facilities nor uncollectible telecommunications revenues actually written off during the year. "Gross revenues" includes recoveries within the year of all telecommunications revenues written off in prior years as uncollectible. For a telephone company operating on any form of mutual basis, "gross revenues" includes all amounts assessed against the members for the operation and maintenance of the business. "Gross revenues" also includes access revenues and revenues from directory advertising. For qualifying telecommunications resellers, "gross revenues" does not include the allocable share of approved reselling services sold to the public. "Gross revenues" does not include any revenues collected from service users under
s. 146.70 (3). For fees assessed on May 1, 1989, and thereafter, telecommunications companies may deduct 100% of access expenses that arise from services or facilities that permit origination or termination of telecommunications from a point or points in this state to a point or points in the same local access and transport area incurred during the previous year and 14.5% of all other access expenses incurred during the previous year.
76.38(1)(bd)
(bd) "Local access and transport area" means a geographic area that encompasses one telephone exchange or 2 or more contiguous telephone exchanges that serve common social, economic and other purposes and that are established pursuant to the modification of final judgment in United States v. Western Electric Company, civil action no. 82-0192 in the U.S. district court for the District of Columbia and approved by that court as an exchange area within the meaning of section IV. G. of that modification of final judgment.
76.38(1)(bf)
(bf) "Originating revenues factor" means a fraction the numerator of which is the revenues of the telephone company from toll business originated from customer premises equipment in this state, regardless of the location to which the billing notice is sent, and the denominator of which is the total revenues of the telephone company from toll business everywhere.
76.38(1)(bg)
(bg) "Person" means any individual, partnership, limited liability company, firm, association, company or corporation.
76.38(1)(bk)
(bk) "Property" does not include cash, evidences of indebtedness, special privileges, franchises, goodwill or property located in space.
76.38(1)(bkm)
(bkm) "Qualifying telecommunications reseller" means a company that provides local or rural exchange service and does not own, operate, manage or control transmission facilities for toll business outside the exchanges in which the public service commission has authorized them to provide local or rural services or a telephone company that fulfills all the following requirements:
76.38(1)(bkm)1.
1. Resells message telecommunications service, wide-area telecommunications services or other telecommunications services which have been approved for reselling by the public service commission or by the federal communications commission.
76.38(1)(bkm)2.
2. Does not own, operate, manage or control transmission facilities that have the technological capability to provide telecommunications service within this state.
76.38(1)(bkm)3.
3. Is not a person at least 50% of the voting stock of which is owned directly or indirectly by another person which directly or indirectly owns, operates, manages or controls transmission facilities that have the technological capability to provide telecommunications service within the state unless that latter person is a company that provides local or rural exchange service and does not own, operate, manage or control transmission facilities for toll business outside the exchanges in which the public service commission has authorized it to provide local or rural services or unless that latter person:
76.38(1)(bkm)3.a.
a. Owns at least 50% of the voting stock of a company that provides local or rural exchange service and that does not own, operate, manage or control transmission facilities for toll business outside the exchanges in which the public service commission has authorized it to provide local or rural services; and
76.38(1)(bkm)3.b.
b. Does not own directly or indirectly at least 50% of the voting stock of another company that owns, operates, manages or controls transmission facilities that have the technological capability to provide telecommunication services within this state.
76.38(1)(bL)
(bL) "Property factor" means a fraction the numerator of which is the average value of the property owned or rented by the telephone company and used in operating its telecommunications business in this state and the denominator of which is the average value of the property owned or rented by the telephone company and used in operating its telecommunications business everywhere.
76.38(1)(bm)
(bm) "Telecommunications facility" means telephone line, telegraph line, microwave, satellite, cellular radio, fiber optics, coaxial cable or any other transmission facility or any switching device used in the provision of telecommunications services.
76.38(1)(br)
(br) "Telecommunications services" means the transmissions of voice, video, facsimile or data messages, including telegraph messages. "Telecommunications services" does not include cable television, broadcast television, radio, one-way radio paging and the transmission of messages incidental to transient occupancy in hotels, as defined in
s. 254.61 (3).
76.38(1)(c)
(c) "Telephone company" means any person operating a telecommunications facility or providing telecommunications services to another person, including the resale of those services provided by another telephone company. "Telephone company" does not include any person who operates a private shared telecommunications system as defined in
s. 196.201 (1) and who is not otherwise a telephone company.
76.38(1)(d)
(d) "Telephone exchange" means that portion of the area served by any telephone company which is included in the exchange rate as fixed by the public service commission.
76.38(1)(e)
(e) "Toll business gross revenues" means gross revenues from toll business originating and terminating in this state and toll business gross revenues attributable to this state.
76.38(1)(f)
(f) "Toll business gross revenues attributable to this state" means the telephone company's total gross revenues from interstate toll services everywhere multiplied by the amount obtained by dividing the sum of the property factor and the originating revenues factor by 2, except that the department may determine toll business gross revenues attributable to this state based on other facts and circumstances if, in the department's judgment, the formula under this paragraph does not produce a substantially just and correct determination.
76.38(1)(fm)
(fm) "Transmission facilities" means facilities for the carriage of telecommunications services by wire, optics, radio signal or other means.
76.38(1)(g)
(g) "Value" means, for property owned by the telephone company, original cost and, for property rented by the telephone company, 8 times the amount obtained by subtracting from annual rent paid by the telephone company annual rent received by the telephone company for subletting that property.
76.38(2)(a)(a) Every telephone company shall on or before March 1 in each year make and return to the department in such form and upon such blanks as the department prescribes, a true statement of its access expenses and of the gross revenues from the operation of its business during the preceding calendar year, which statement shall be certified by the president and treasurer of such company so operating, or 2 of the principal officers thereof. For sufficient reason shown, the department may upon written request allow such further time for making and filing the report as it deems necessary but not to exceed 30 days.
76.38(2)(b)
(b) The report shall show the gross revenues attributable to this state from the service of local and rural exchange property of the telephone company. The report shall also show the toll business gross revenues.
76.38(2)(c)
(c) All other operating revenues attributable to this state which can be definitely assigned to a telephone exchange operated by that telephone company in this state shall be classified as exchange service revenue, but if assignment cannot reasonably be made, those other operating revenues shall be classified as toll business gross revenues. All access revenues are exchange service revenues.
76.38(3)
(3) On or before May 1 the department shall compute and assess the license fees imposed by
sub. (4), with respect to gross revenues of the preceding calendar year and on or before May 1 shall notify each person that was carrying on business as a telephone company on the preceding January 1 of the amount of the license fee assessed. Any person who pays the May 1 assessment in full has a license to carry on business as a telephone company in this state for the 12-month period beginning on the preceding January 1. The fees assessed by the department shall become delinquent if not paid when due, and when delinquent shall be subject to interest at the rate of 1.5% per month until paid. The department shall transmit all funds received under this section to the state treasurer within 15 days after receipt. The payment dates provided for in
sub. (3a) shall apply.
76.38(3a)
(3a) The license fees prescribed by this section shall be paid to the department on an estimated basis. Remittances of semiannual instalments of the total estimated payments for the then current calendar year shall be due on or before May 10, and November 10 of the current year. With respect to the license fee assessment by the department under
sub. (3), each telephone company shall on each May 10 pay or be credited an amount which is equal to the difference between the May 1 assessment by the department and the sum of the semiannual instalment payments made in the preceding calendar year. The additional amount shall be added to the semiannual instalment due on May 10; if there has been an overpayment the amount of the overpayment shall be credited to the semiannual instalment due May 10. If any telephone company that has a liability for the current year fails to make semiannual payments of 60% of the liability assessed by the department for the current calendar year, any amounts not paid when due shall become delinquent and shall be subject to interest under
sub. (3). If any company that has no liability for the current year fails to make semiannual payments of at least 50% of the liability assessed by the department for the subsequent calendar year or 100% of the liability in respect to revenue earned through April of the current year, any amounts not paid when due shall become delinquent and shall be subject to interest under
sub. (3). Companies with a liability assessed by the department under this section of less than $2,000 are not required to make semiannual payments but shall pay the full amount of license fees due on or before May 10 of the year of assessment.
76.38(4)
(4) Every telephone company shall pay an annual license fee equal to the following percentages of its total gross revenues in this state:
76.38(4)(a)
(a) For fees assessed on May 1, 1994, 5.80%.
76.38(4)(b)
(b) For fees assessed on May 1, 1995, 5.75%.
