76.38(4)(c)
(c) For fees assessed on May 1, 1996, 5.77%.
76.38(4)(d)
(d) For fees assessed on May 1, 1997, and on May 1, 1998, 5.77%.
76.38(7m)
(7m) The legislature intends that telecommunications companies pass on to their customers, in the form of rate reductions and surcharge reductions, the tax reductions created by the treatment of
sub. (4) under
1989 Wisconsin Act 31, section 2138 and by the changes in the taxation of telecommunications companies made by
1991 Wisconsin Act 39.
76.38(8)
(8) The license fees imposed by this section upon the gross revenues of telephone companies as defined in
sub. (1) shall be in lieu of all other taxes on all property used and useful in the companies' operation as telephone 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 as telephone 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 as telephone 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.
76.38(9)
(9) The records, books, accounts and papers of any telephone company shall be subject to inspection and examination by the secretary of revenue or by such person as the secretary may designate for that purpose.
76.38(10)
(10) If any telephone company required under this section to file a report fails to file a report within the time prescribed by law or as extended under
sub. (2), 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.
76.38(11)
(11) In case any telephone company fails to make a report as required by
sub. (2) 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 telephone company assessed shall be forever barred from questioning the correctness of the same in any action or proceeding.
76.38(12)(a)(a) If after filing the reports specified in
sub. (2) and after the department's computation and assessment of license fees under
sub. (3) it is subsequently 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 telephone 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.
76.38(12)(b)
(b) In the case of overpayments of license fees by any telephone 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.
76.38(13)
(13) Delinquent license fees of any telephone company, together with penalties and interest, shall be a lien upon all the 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 shall apply to nonpayment of license fees, penalties and interest referred to under this section.
76.38(14)
(14) In case any telephone company discontinues service through sale, merger, abandonment of its property or otherwise, the company acquiring such property or undertaking to provide service in the area of the former company shall assume the license fees due pursuant to the provisions of this section, except that the liability of the acquiring company shall be limited to those license fees which have accrued from January 1 of the previous calendar year to the date of the sale or merger.
Effective date note
NOTE: This section is repealed eff. 5-15-98 by
1995 Wis. Act 351.
76.38 History
History: 1971 c. 125,
215;
1975 c. 39,
200,
224;
1977 c. 29 ss.
829 to
832,
1648 (1);
1977 c. 142,
272,
418;
1979 c. 110 ss.
60 (11), (13);
1981 c. 20;
1983 a. 27,
189,
212;
1985 a. 29,
120,
297,
332;
1987 a. 27,
399;
1989 a. 31,
336;
1991 a. 39,
316;
1993 a. 27,
112,
205;
1995 a. 225,
351.
76.38 Annotation
Under 70.112 (4) and 76.38 (8), leased property "used and useful" in telephone utility's business is exempt from ad valorem tax. Wisconsin Tel. Co. v. City of Milwaukee, 85 W (2d) 447, 271 NW (2d) 362 (1978).
76.39
76.39
Car line taxes. 76.39(1)(1) For the purposes of this section:
76.39(1)(b)
(b) "Car line company" means any person, not operating a railroad, engaged in whole or in part in the business of leasing or furnishing car line equipment to a railroad.
76.39(1)(c)
(c) "Car line equipment" means any railroad car or other equipment used in railroad transportation under an agreement providing for rental of such car or other equipment.
76.39(1)(cm)
(cm) "Department" means the department of revenue.
76.39(1)(d)
(d) "Gross earnings" means all receipts by a car line company from operation of car line equipment.
76.39(1)(e)
(e) "Gross earnings in this state" means all gross earnings on intrastate business of a car line company from operation of car line equipment, and also gross earnings on interstate business in the proportion that the Wisconsin car miles are of the total car miles of such interstate business. The gross earnings not based on mileage shall be allocated to this state in the ratio of each carrier's average annual freight car miles in Wisconsin to the carrier's total freight car miles in all states.
76.39(2)
(2) There is levied annually a gross earnings tax in lieu of all property taxes on the car line equipment of a car line company equal to 3% of the gross earnings in this state. Every railroad company operating in this state shall, upon making payment to each car line company for use of its cars, withhold 3% of the amount constituting the gross earnings in this state of such car line company.
76.39(3)
(3) Every railroad company operating in this state shall file annually with the department, on or before April 15, on a form prepared by the department, a true and accurate statement of all rentals paid to each car line company during the previous calendar year and shall remit to the department the amount of the tax required to be withheld under
sub. (2). Every car line company, which during the previous calendar year has received gross earnings in this state from a source other than a railroad company operating in this state, shall, on or before April 15, on a form prepared by the department, file with the department a true and accurate statement of such gross earnings in this state and the name of the company from which received and shall remit to the department the amount of the tax imposed under
sub. (2) on such gross earnings in this state. The payment dates provided for in
sub. (3a) shall apply. Upon written request received by the department before April 15, the department may grant an extension of not to exceed 30 days for the filing of the report and the payment of the taxes levied in this section. If any railroad company or car line company fails to file such report when due, or as extended by the department, 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 gross earnings tax on the report 5% of the amount thereof 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. If any railroad company or car line company fails to pay all taxes due within the time prescribed or as extended by the department, the unpaid taxes shall be delinquent, and shall be subject to interest under
sub. (4). All taxes, late filing fees, penalties and interest shall be deposited in the general fund.
76.39(3a)
(3a) The tax due under this section shall be paid to the department. Payments of semiannual instalments of the total liability for the calendar year shall be due on or before September 10 of the year prior to the assessment and on April 15 of the year of the assessment. If any railroad company or car line company fails to pay on or before September 10 at least 50% of the tax liability for the current calendar year or 50% of the tax liability for the subsequent calendar year, the amount not paid is delinquent and is subject to interest under
sub. (4) (c). If any railroad company or car line company fails to pay on or before April 15 the difference between the current year's assessment and the amount paid toward that assessment, the amount not paid is delinquent and is subject to interest under
sub. (4) (c). Companies with a tax liability under this section of less than $2,000 are not required to make semiannual payments but shall pay the full amount of taxes due on or before April 15 of the year of the assessment.
76.39(4)(a)(a) The records, books, leases and all accounts pertaining to the car line business of any railroad or car line company shall be subject to audit by the department. In any case in which it is determined that the amount of tax paid was in error, the department shall determine the additional tax or refund, as the case may be.
76.39(4)(b)
(b) Additional assessments may be made provided notice thereof is given within 4 years of the date the annual statement was filed; however, if no statement was filed or if the statement filed was incorrect and was filed with intent to defeat or evade the tax, an additional assessment may be made at any time upon the discovery of gross earnings in this state by the department. Refunds may be made provided claim therefor is filed in writing with the department within 4 years of the date the annual statement was filed.
76.39(4)(c)
(c) All additional assessments and claims for refund shall be subject to the same procedure for review and final determination as is provided with respect to additional assessments and refunds of income or franchise taxes in
chs. 71 and
73, except that appeals of denials of claims for refunds shall be made directly to the tax appeals commission and except as the same may conflict with this section. Delinquent taxes shall be subject to interest at the rate of 1.5% per month until paid.
76.39(4)(d)
(d) All refunds shall be certified by the department to the department of administration which shall audit the amount of the refunds and the state treasurer shall pay the amount, together with interest at the rate of 9% per year from the date payment was made. All additional taxes shall bear interest at the rate of 12% per year from the time they should have been paid to the date upon which the additional taxes shall become delinquent if unpaid.
76.39(5)
(5) Delinquent taxes, penalties, interest and late filing fees shall be a lien upon the property of any railroad company or car line company prior to all other liens, claims and demands, except as provided in
ss. 292.31 (8) (i),
292.41 (6) (d) and
292.81, which lien may be enforced in any action in the name of the state in any court of competent jurisdiction. All provisions of law for enforcing payment of delinquent income or franchise taxes under
ch. 71 or enforcing payment of delinquent taxes based on the value of property under this chapter shall be available to collection of taxes on gross receipts in this state levied under this section.
76.46
76.46
Powers of investigation. 76.46(1)
(1) The department may, whenever in its opinion such action is necessary, examine or cause to be examined the books and records of any railroad company or car line company in order to verify the accuracy of the reports submitted to the department.
76.46(2)
(2) If any railroad company defined in
s. 76.02, or any car line company defined in
s. 76.39, refuses or neglects to make any reports required under
subch. I, or refuses or neglects to permit an examination of its books and records, accounts and papers, when requested so to do by the department, or refuses or neglects to appear before the department in obedience to its summons, it shall be estopped to question or impeach the action or determination of the department, or validity of any assessment made by the department.
76.46(3)
(3) No such company shall be allowed in any action or proceeding to question the assessment and taxation of its property as determined by the department, unless it has made and filed with such department a full and complete report of the facts and information prescribed by law and called for by the department.
76.46 History
History: 1979 c. 102 s.
237.
76.48
76.48
License fees, electric cooperatives. 76.48(1g)(b)
(b) "Book cost of utility plant" has the meaning set forth in the uniform system of accounts prescribed by the U.S. rural electrification administration in bulletin 181-1, dated January 1, 1978.
76.48(1g)(c)
(c) "Electric cooperative" means a cooperative association organized under
ch. 185 that carries on the business of generating, transmitting or distributing electric energy to its members at wholesale or retail.
76.48(1g)(d)
(d) "Gross revenues" means total operating revenues, except revenues for interdepartmental sales and for interdepartmental rents, less deductions from the sales and use tax under
s. 77.61 (4) and, in respect to any electric cooperative that purchases more than 50% of the power it sells, less the actual cost of power purchased for resale by an electric cooperative, if the revenue from that purchased electric power is included in the seller's gross revenues or if the electric cooperative purchased more than 50% of the power it sold in the year prior to January 1, 1988, from a seller located outside this state.
76.48(1g)(g)
(g) "Sales factor" means a fraction the numerator of which is the electric cooperative's total sales of electricity in this state, not including sales to out-of-state purchasers that are delivered to transmission facilities in this state, for the tax period and the denominator of which is the electric cooperative's total sales of electricity for the tax period.
76.48(1r)
(1r) Every electric cooperative shall pay, in lieu of other general property and income or franchise taxes, an annual license fee equal to its apportionment factor multiplied by its gross revenues multiplied by 3.19%. Real estate and personal property not used primarily for the purpose of generating, transmitting or distributing electric energy are subject to general property taxes. If a general structure is used in part to generate, transmit or distribute electric energy and in part for nonoperating purposes, the license fee imposed by this section is in place of the percentage of all other general property taxes that fairly measures and represents the extent of the use in generating, transmitting or distributing electric energy, and the balance is subject to local assessment and taxation, except that the entire general structure is subject to special assessments for local improvements.
76.48(2)
(2) Every electric cooperative shall on or before March 15 in each year make and return to the department of revenue, in the form and upon the blanks that the department prescribes and furnishes, a true statement of the gross receipts from the operation of its business during the preceding calendar year together with such other information that the department requires to enforce this section. The statement shall be verified by the president and treasurer of the electric cooperative making the return. Upon written request, the department may grant an extension of not to exceed 30 days within which to file the return. If any electric cooperative fails to file the return within the time prescribed by law, or as extended by the department, the department shall add to the taxes due from the electric cooperative $25, and the electric cooperative may not contest the imposition of that penalty in any action or proceeding.
76.48(3)
(3) On or before May 1 in each year, the department of revenue shall compute and assess the license fees provided for in
sub. (1r) and certify the amounts due to the state treasurer and file a duplicate thereof with the department of administration. The department shall notify each electric cooperative of the amount of the license fees so assessed. The fees shall become delinquent if not paid when due and when delinquent shall be subject to interest at the rate of 1.5% per month on the amount of license fee until paid. The interest shall be collected by the department and, upon collection, forwarded to the state treasurer and retained by the state. The payment dates provided for in
sub. (3a) shall apply.
76.48(3a)
(3a) License fees due under this section shall be paid to the department on an estimated basis. Payments of semiannual instalments of the estimated tax liability for the subsequent 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. (3), each electric cooperative 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 electric cooperative fails to make semiannual payments of at least 55% of the tax assessed for the current calendar year or 50% of the tax assessed for the subsequent calendar year, any amounts not paid when due shall become delinquent and shall be subject to interest under
sub. (3). Associations with a liability 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.
76.48(4)
(4) All license fees provided in
sub. (1r) shall be deposited in the general fund for use of the state.
76.48(5)
(5) Additional assessments may be made, if notice of such assessment is given, within 4 years of the date the annual return was filed, but if no return was filed, or if the return filed was incorrect and was filed with intent to defeat or evade the tax, an additional assessment may be made at any time upon the discovery of gross revenues by the department. Refunds may be made if a claim for the refund is filed in writing with the department within 4 years of the date the annual return was filed. Refunds shall bear interest at the rate of 9% per year and shall be certified by the department to the secretary of administration who shall audit the amounts of such overpayments and the state treasurer shall pay the amount audited. Additional assessments shall bear interest at the rate of 12% per year from the time they should have been paid to the date upon which they shall become delinquent if unpaid.
76.48(6)
(6) All additional assessments and claims for refund shall be subject to the same procedure for review and final determination as is provided with respect to additional assessments and refunds of income or franchise taxes under
chs. 71 and
73, except that appeals of denials of claims for refunds shall be made directly to the tax appeals commission and except as such procedure conflicts with this section.
76.54
76.54
Motor carriers and urban transit companies; municipal taxation. No city, village or town shall impose a license tax upon either of the following:
76.54(1)
(1) Any common motor carrier of property or of passengers, any contract motor carrier or any private motor carrier on account of any operation of a motor vehicle which is subject to registration or taxation under
ch. 341.
76.54(2)
(2) Any corporation or other person engaged in urban mass transportation of passengers as defined in
s. 71.38.
76.54 History
History: 1987 a. 312 s.
17.
INSURERS
76.60
76.60
Fire and marine insurers; license fees. Every insurer doing a fire or marine insurance business, other than domestic insurers and insurers excepted under
s. 76.61, shall pay to the state, in respect to marine insurance a tax of 0.5% and in respect to fire insurance a tax of 2.375% on the amount of its gross premiums, as calculated under
s. 76.62. In case any insurer discontinues business in this state and reinsures the whole or a part of its risks without making payment of this tax, the insurer accepting such reinsurance shall pay the tax. If several insurers make such reinsurance the tax shall be apportioned among the insurers in proportion to the original premiums upon the business in this state so reinsured by each such insurer. Upon the payment of the tax provided in this section, and the fees required by
s. 601.31, such insurer may be licensed to transact its business until May 1 in the ensuing year, unless before then its license is revoked or forfeited according to law.
76.60 History
History: 1971 c. 125;
1979 c. 102 s.
20; Stats. 1979 s. 76.60;
1989 a. 31.
76.61
76.61
Town mutual insurers; taxes, charges, dues and license fees. No town mutual insurer organized under or subject to
ch. 612 shall be required to pay any taxes, charges, dues or license fees to the state except those charges and dues provided for in
ss. 601.31,
601.32,
601.45 and
601.93.
76.61 History
History: 1971 c. 125;
1973 c. 243;
1975 c. 372 s.
41;
1979 c. 102 ss.
21,
236 (3), (4); Stats. 1979 s. 76.61.
76.62
76.62
License fees; calculation of. All license fees and taxes levied under any provision of law upon gross premiums other than life insurance premiums against any insurer shall be uniformly calculated on the amount of gross premiums received for direct insurance less return premiums and cancellations and returns from savings and gains on all insurance other than reinsurance by the insurer during the preceding year in this state.
76.62 History
History: 1979 c. 102 s.
22; Stats. 1979 s. 76.62;
1989 a. 31.
76.63
76.63
Casualty insurance; license fees. 76.63(1)
(1) Every insurer doing a casualty or surety business, other than domestic insurers and insurers exempted under
s. 76.61, shall pay to the state 2% of its gross premiums, as calculated under
s. 76.62, on all policies or contracts which have been written on the lives of residents or on property in this state.
76.63(2)
(2) Every domestic stock insurer which insures against financial loss by reason of nonpayment of principal, interest and other sums agreed to be paid under the terms of any note or bond or other evidence of indebtedness secured by a mortgage, deed of trust or other instrument constituting a lien or charge on real estate shall pay to the state on or before March 1 in each year 2% of its gross premiums, as calculated under
s. 76.62, on all policies or contracts which have been written on the lives of residents or on property in this state.
76.63 History
History: 1971 c. 125;
1975 c. 372;
1979 c. 102 s.
23; Stats. 1979 s. 76.63;
1989 a. 31.
76.64
76.64
Quarterly instalments. Insurers shall pay instalments of the total estimated payment under
ss. 76.60,
76.63,
76.65 and
76.66 on or before April 15, June 15, September 15 and December 15. Every insurer shall make a return for the preceding calendar year on or before March 1 setting forth the information that the commissioner of insurance reasonably requires, on forms prescribed by the commissioner. On or before March 1, the insurer shall pay any additional amount due for the preceding calendar year. Overpayment will be credited on the amount due April 15.
76.64 History
History: 1979 c. 102 s.
24; Stats. 1979 s. 76.64;
1981 c. 20;
1985 a. 29;
1989 a. 31.
76.645(1)(1)
Late payment. An insurer that fails to make quarterly payments under
s. 76.64 of at least 25% of either the total tax paid for the previous calendar year or 80% of the actual tax for the current calendar year is liable, in addition to the amount due, for interest of 1.5% of the amount due and unpaid for each month or part of a month that the amount due, together with any interest, remains unpaid.
76.645(2)
(2) Negligence. An insurer that fails to pay an amount due, or file a return required, under
s. 76.64, unless the insurer shows that the failure is due to reasonable cause and not due to wilful neglect, is liable for the greater of the following amounts:
76.645(2)(b)
(b) Five percent of the amount due for each month or fraction of a month during which the failure continues, but not more than 25% of the amount due.
76.645 History
History: 1985 a. 29.
76.65
76.65
Life insurers; license fee. Every insurer doing a life insurance business within this state, except fraternals as defined in
s. 614.01, shall pay into the state treasury as an annual license fee for transacting such business the amounts following:
76.65(1)(a)(a) If such insurer is organized under the laws of this state, it shall pay as an annual license fee 3.5% upon its gross income from all sources for the preceding calendar year except interest required to provide and maintain reserves according to the laws of this state, and except premiums collected on policies of insurance and contracts for annuities. No domestic insurer shall, however, in any year pay in the aggregate for license fee as prescribed in this paragraph an amount in excess of the annual license fee which would have been payable by it in such year under
sub. (2) had it been operating as a foreign insurer subject to
sub. (2). Any domestic insurer having in excess of $750,000,000 of insurance in force as of December 31 of the preceding calendar year, excluding therefrom any reinsurance assumed on which premium taxes are payable by the ceding insurer, shall not pay less in the aggregate for a license fee as prescribed in this paragraph than the amount of the annual license fee which would have been payable by it in such year under
sub. (2) had it been operating as a foreign insurer subject to
sub. (2). Payments under this paragraph shall be made annually on or before March 1.
76.65(1)(b)
(b) In computing the fee under
par. (a), the amount of such gross income shall, after deducting the excepted portions thereof, be multiplied by a fraction the numerator of which is the net investment income applicable to life insurance and annuities and the denominator of which is the total net investment income, as set forth in the annual statement forms for such year as approved by the commissioner of insurance.
76.65(2)
(2) Foreign insurers. If any such insurer is organized outside of this state, it shall pay into the state treasury, as such annual license fee, 2% upon the excess of the gross premiums received in money or otherwise during the preceding calendar year on all policies or contracts of insurance on the lives of residents of this state after deducting all sums apportioned to premium paying policies on the lives of residents of this state from annual distribution of profits, savings, earnings or surplus which before the expiration of the calendar year next succeeding such apportionment have been either paid in cash or applied in part payment of premiums.
76.65 History
History: 1971 c. 215,
289;
1975 c. 373;
1979 c. 102 s.
25; Stats. 1979 s. 76.65;
1981 c. 20.
76.65 Annotation
Life insurance policy dividends left with the insurance to accumulate at interest beyond the expiration of the calendar year are not to be treated as dividends "paid in cash" under 76.34 (2), Stats. 1969. Because of long-standing administrative construction, current dividends applied to purchase additional paid-up insurance are not reportable as gross premiums and thus, not taxable under 76.34 (2). However, accumulated dividends so applied are reportable and taxable. 59 Atty. Gen. 152.
76.66
76.66
Retaliatory taxation of nondomestic insurers. 76.66(1)(1) In this section, "taxes" means the taxes imposed on nondomestic insurers under
ss. 76.60,
76.63,
76.65 (2) and
601.93 less offsets allowed against those taxes under
s. 646.51 (7) or the amounts imposed on domestic insurers by another state or foreign country for similar purposes.
