SB55-ASA1,852,1512
77.994
(3) If a premier resort area has imposed a tax under this subchapter that
13is based on the standard industrial classification manual, 1987 edition, published by
14the U.S. office of management and budget, the tax imposed by the premier resort
15area applies to the businesses specified under sub. (1).
SB55-ASA1,852,1917
77.996
(2) (intro.) "Dry cleaning facility" means a facility that
dry cleans
18apparel or household fabrics for the general public
using a dry cleaning product, 19other than the following facilities:
SB55-ASA1,853,7
277.9962 Dry cleaning solvents products fee. There is imposed on each
3person who sells a dry cleaning
solvent product to a dry cleaning facility a fee equal
4to $5 per gallon of perchloroethylene sold and 75 cents per gallon of
a 5hydrocarbon-based solvent any dry cleaning product sold
, other than
6perchloroethylene. The fees for the previous 3 months are due on January 25, April
725, July 25
, and October 25.
SB55-ASA1,853,2113
79.04
(1) (intro.) Annually the department of administration, upon
14certification by the department of revenue, shall distribute to a municipality having
15within its boundaries a production plant or a general structure, including production
16plants and general structures under construction, used by a light, heat
, or power
17company assessed under s. 76.28 (2)
or 76.29 (2), except property described in s.
1866.0813 unless the production plant is owned or operated by a local governmental
19unit located outside of the municipality, or by an electric cooperative assessed under
20ss. 76.07 and 76.48, respectively, or by a municipal electric company under s. 66.0825
21the amount determined as follows:
SB55-ASA1,855,323
79.04
(2) (a) Annually, the department of administration, upon certification by
24the department of revenue, shall distribute from the shared revenue account to any
25county having within its boundaries a production plant or a general structure,
1including production plants and general structures under construction, used by a
2light, heat or power company assessed under s. 76.28 (2)
or 76.29 (2), except property
3described in s. 66.0813 unless the production plant is owned or operated by a local
4governmental unit that is located outside of the municipality in which the production
5plant is located, or by an electric cooperative assessed under ss. 76.07 and 76.48,
6respectively, or by a municipal electric company under s. 66.0825 an amount
7determined by multiplying by 6 mills in the case of property in a town and by 3 mills
8in the case of property in a city or village the first $125,000,000 of the amount shown
9in the account, plus leased property, of each public utility except qualified wholesale
10electric companies, as defined in s. 76.28 (1) (gm), on December 31 of the preceding
11year for either "production plant, exclusive of land" and "general structures", or
12"work in progress" for production plants and general structures under construction,
13in the case of light, heat and power companies, electric cooperatives or municipal
14electric companies, for all property within the municipality in accordance with the
15system of accounts established by the public service commission or rural
16electrification administration, less depreciation thereon as determined by the
17department of revenue and less the value of treatment plant and pollution
18abatement equipment, as defined under s. 70.11 (21) (a), as determined by the
19department of revenue plus an amount from the shared revenue account determined
20by multiplying by 6 mills in the case of property in a town, and 3 mills in the case of
21property in a city or village, of the total original cost of production plant, general
22structures and work-in-progress less depreciation, land and approved waste
23treatment facilities of each qualified wholesale electric company, as defined in s.
2476.28 (1) (gm), as reported to the department of revenue of all property within the
25municipality. The total of amounts, as depreciated, from the accounts of all public
1utilities for the same production plant is also limited to not more than $125,000,000.
2The amount distributable to a county in any year shall not exceed $100 times the
3population of the county.
SB55-ASA1,855,196
79.10
(6m) (a)
If Except as provided in pars. (b) and (c), if the department of
7administration or the department of revenue determines by October 1 of the year of
8any distribution under subs. (4) and (5) that there was an overpayment or
9underpayment made in that year's distribution by the department of administration
10to municipalities, as determined under subs. (4) and (5), because of an error by the
11department of administration, the department of revenue or any municipality, the
12overpayment or underpayment shall be corrected as provided in this
subsection 13paragraph. Any overpayment shall be corrected by reducing the subsequent year's
14distribution, as determined under subs. (4) and (5), by an amount equal to the
15amount of the overpayment. Any underpayment shall be corrected by increasing the
16subsequent year's distribution, as determined under subs. (4) and (5), by an amount
17equal to the amount of the underpayment. Corrections shall be made in the
18distributions to all municipalities affected by the error. Corrections shall be without
19interest.