AB75-SSA1,1033,16 77.885 Withdrawal of tribal lands. Upon request of an Indian tribe, the department shall order the withdrawal of all land that is owned in fee by that tribe that is designated as managed forest land from the managed forest land program. No withdrawal tax under s. 77.88 (5) or withdrawal fee under s. 77.88 (5m) may be assessed against an Indian tribe for the withdrawal of such land if all of the following apply:

AB75-SSA1,1033,19 (1) The Indian tribe provides the department, before the date of the withdrawal order, with documentation that demonstrates that the tribe intends to transfer the land to the United States to be held in trust for the tribe.

AB75-SSA1,1033,24 (2) The tribe and the department have in effect a written agreement under which the tribe agrees that the land shall continue to be treated as managed forest land for purposes of ss. 77.83, 77.84, 77.85, 77.86, 77.87, 77.875, 77.876, 77.89, 77.90, 77.905, and 77.91 until the date on which the managed forest land order would have expired.

AB75-SSA1, s. 1873d Section 1873d. 77.92 (4) of the statutes, as affected by 2009 Wisconsin Act 2, is amended to read:

AB75-SSA1,1034,18 77.92 (4) "Net business income," with respect to a partnership, means taxable income as calculated under section 703 of the Internal Revenue Code; plus the items of income and gain under section 702 of the Internal Revenue Code, including taxable state and municipal bond interest and excluding nontaxable interest income or dividend income from federal government obligations; minus the items of loss and deduction under section 702 of the Internal Revenue Code, except items that are not deductible under s. 71.21; plus guaranteed payments to partners under section 707 (c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r), (3s), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), and (5k), and (8r); and plus or minus, as appropriate, transitional adjustments, depreciation differences, and basis differences under s. 71.05 (13), (15), (16), (17), and (19); but excluding income, gain, loss, and deductions from farming. "Net business income," with respect to a natural person, estate, or trust, means profit from a trade or business for federal income tax purposes and includes net income derived as an employee as defined in section 3121 (d) (3) of the Internal Revenue Code.

AB75-SSA1, s. 1874 Section 1874. 77.994 (1) (intro.) of the statutes is amended to read:

AB75-SSA1,1035,2 77.994 (1) (intro.) Except as provided in sub. subs. (2) and (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% of the gross receipts from the sale, lease, or rental in the municipality or county of goods or services that are taxable under subch. III made by businesses that are classified in the standard industrial classification manual, 1987 edition, published by the U.S. office of management and budget, under the following industry numbers:

AB75-SSA1, s. 1874b Section 1874b. 77.994 (1) (intro.) of the statutes, as affected by 2009 Wisconsin Acts 2 and .... (this act), is repealed and recreated to read:

AB75-SSA1,1035,11 77.994 (1) (intro.) Except as provided in subs. (2) and (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% 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 standard industrial classification manual, 1987 edition, published by the U.S. office of management and budget, under the following industry numbers:

AB75-SSA1, s. 1887 Section 1887. 77.994 (3) of the statutes is created to read:

AB75-SSA1,1035,16 77.994 (3) Any municipality that enacted an ordinance imposing the tax under sub. (1) that became effective before January 1, 2000, may amend the ordinance to increase the tax rate under this section to 1 percent. The amended ordinance is effective on the dates provided under s. 77.9941 (1).

AB75-SSA1, s. 1887b Section 1887b. 77.994 (4) of the statutes is created to read:

AB75-SSA1,1035,25 77.994 (4) (a) Except as provided in par. (b), no seller or certified service provider, as defined in s. 77.51 (1g), is liable for the tax, interest, or penalties imposed under this subchapter on a transaction in which the seller or certified service provider charged and collected the incorrect amount of tax imposed under this subchapter on the sale of a product that was shipped to the purchaser's location within a premier resort area, until such time as a database identifying the addresses subject to each premier resort area tax is available to all sellers and certified service providers.

AB75-SSA1,1036,2 (b) The relief from liability described in par. (a) does not apply to transactions which are sourced to the seller's place of business under s. 77.522 (1) (b) 1.

AB75-SSA1, s. 1888 Section 1888. 77.9941 (1) of the statutes is amended to read:

AB75-SSA1,1036,7 77.9941 (1) The ordinance under s. 77.994 is effective on January 1, April 1, July 1 or October 1. The municipality or county shall deliver a certified copy of that ordinance, or an amended ordinance under s. 77.994 (3), to the secretary of revenue at least 120 days before its effective date.

AB75-SSA1, s. 1889d Section 1889d. 77.9951 (2) of the statutes, as affected by 2009 Wisconsin Act 2, is amended to read:

AB75-SSA1,1036,14 77.9951 (2) Sections 77.51 (3r), (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (4), (13), (14), (18), and (19), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes under subch. III, apply to the fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the vehicle is rented.

AB75-SSA1, s. 1890m Section 1890m. Subchapter XIII (title) of chapter 77 [precedes 77.9971] of the statutes is amended to read:

AB75-SSA1,1036,17 CHAPTER 77

AB75-SSA1,1036,18 SUBCHAPTER XIII

AB75-SSA1,1036,20 REGIONAL TRANSIT KRM AUTHORITY FEE

AB75-SSA1, s. 1891 Section 1891. 77.9971 of the statutes is renumbered 77.9971 (1) and amended to read:

AB75-SSA1,1037,11 77.9971 (1) A regional transit The KRM authority under s. 59.58 (6) (7) may impose a fee at a rate not to exceed $2 $16, as adjusted under sub. (2), for each transaction in the region, as defined in s. 59.58 (6) (a) 2., authority's jurisdictional area, as described in s. 59.58 (7) (b), on the rental, but not for rerental and not for rental as a service or repair replacement vehicle, of Type 1 automobiles, as defined in s. 340.01 (4) (a), by establishments primarily engaged in short-term rental of passenger cars without drivers, for a period of 30 days or less, unless the sale is exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9), or (9a). The fee imposed under this subchapter shall be effective on the first day of the first month that begins at least 90 days after the governing body board of directors of the regional transit KRM authority approves the imposition of the fee and notifies the department of revenue. The governing body board of directors shall notify the department of a repeal of the fee imposed under this subchapter at least 60 days before the effective date of the repeal.

AB75-SSA1, s. 1891d Section 1891d. 77.9971 (2) of the statutes is created to read:

AB75-SSA1,1037,19 77.9971 (2) (a) The KRM authority's board of directors may provide for the annual adjustment of the fee specified in sub. (1) to reflect 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 September 30 of the year before the adjustment. If the fee is adjusted under this subsection and the adjusted fee is not evenly divisible by $0.25, the adjusted fee shall be rounded to the next highest quarter-dollar amount.

AB75-SSA1,1037,22 (b) If the fee is adjusted under this subsection, the KRM authority shall provide notice to the department of revenue of the fee adjustment at least 90 days before the adjustment becomes effective.

AB75-SSA1, s. 1891h Section 1891h. 77.9972 (3) of the statutes is amended to read:

AB75-SSA1,1038,10 77.9972 (3) From the appropriation under s. 20.835 (4) (gh), the department of revenue shall distribute 97.45% of the fees collected under this subchapter for each regional transit authority to that the KRM authority and shall indicate to the authority the fees reported by each fee payer in the authority's jurisdiction, no later than the end of the month following the end of the calendar quarter in which the amounts were collected. The fees distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments. Interest paid on refunds of the fee under this subchapter shall be paid from the appropriation under s. 20.835 (4) (gh) at the rate under s. 77.60 (1) (a). Any regional transit authority that If the KRM authority receives a report along with a payment under this subsection, the KRM authority is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).