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SB803,130
1Section 130. 76.02 (4m) of the statutes is created to read:
SB803,24,22 76.02 (4m) “Hub facility” means any of the following:
SB803,24,73 (a) A facility at an airport from which an air carrier company operated at least
445 common carrier departing flights each weekday in the prior year and from which
5it transported passengers to at least 15 nonstop destinations, as defined by rule by
6the department, or transported cargo to nonstop destinations, as defined by rule by
7the department.
SB803,24,118 (b) An airport or any combination of airports in this state from which an air
9carrier company cumulatively operated at least 20 common carrier departing flights
10each weekday in the prior year, if the air carrier company's headquarters, as defined
11by rule by the department, is in this state.
SB803,131 12Section 131 . 76.025 (5) of the statutes is created to read:
SB803,24,1513 76.025 (5) Property owned by an air carrier company that operates a hub
14facility in this state is exempt from taxation under this subchapter if the property
15is used in the operation of the air carrier company.
SB803,132 16Section 132 . 76.04 (3) of the statutes is created to read:
SB803,24,2017 76.04 (3) An air carrier company claiming the hub facility exemption under s.
1876.025 (5) shall annually file with the department, on a form prescribed by the
19department, a request for the exemption no later than March 1. A request is timely
20filed under this subsection if received by the department no later than March 1.
Note: Section 132 requires an air carrier company that claims the hub facility
exemption to file an annual request for the exemption no later than March 1. The request
is filed with the department of revenue.
SB803,133 21Section 133 . 76.31 of the statutes is amended to read:
SB803,25,7 2276.31 Determination of ad valorem tax receipts for hub facility
23exemptions.
By July 1, 2004, and every Annually, no later than July 1 thereafter,

1the department shall determine the total amount of the tax imposed under subch.
2I of ch. 76
this subchapter that was paid by each air carrier company, as defined in
3s. 70.11 (42) (a) 1.,
whose property is exempt from taxation under s. 70.11 (42) (b)
476.025 (5)
for the most recent taxable year that the air carrier company paid the tax
5imposed under subch. I of ch. 76 this subchapter. The total amount determined
6under this section shall be transferred under s. 20.855 (4) (fm) to the transportation
7fund.
Note: Sections 133 and 137 change cross-references to the hub facility exemption
to reflect the transfer of the exemption from ch. 70, Stats., to ch. 76, Stats. Section 133
also makes other technical changes.
SB803,134 8Section 134. 77.54 (20n) (b) of the statutes is amended to read:
SB803,25,179 77.54 (20n) (b) The sales price from the sale of and the storage, use, or other
10consumption of food and food ingredients, except soft drinks, sold by hospitals,
11sanatoriums, nursing homes, retirement homes, and community-based residential
12facilities, as defined in s. 50.01 (1g), and any facility certified or licensed under ch.
1348, including prepared food that is sold to the elderly or handicapped disabled by
14persons providing mobile meals on wheels. In this paragraph, “retirement home"
15means a nonprofit residential facility where 3 or more unrelated adults or their
16spouses have their principal residence and where support services, including meals
17from a common kitchen, are available to residents.
Note: This Section replaces the term “handicapped” with “disabled” in a sales tax
exemption for food sold to the elderly or disabled.
SB803,135 18Section 135. 77.94 (1) of the statutes is amended to read:
SB803,26,219 77.94 (1) Except as provided in sub. (2), the The surcharge imposed under s.
2077.93 is an amount equal to the amount calculated by multiplying gross tax liability
21for the taxable year of the corporation by 3 percent, or in the case of a tax-option
22corporation an amount equal to the amount calculated by multiplying net income

1under s. 71.34 by 0.2 percent, up to a maximum of $9,800, or $25, whichever is
2greater.
SB803,136 3Section 136. 77.94 (2) of the statutes is repealed.
Note: This Section repeals an economic development surcharge computation.
Section 136 deletes a cross-reference to this computation.
SB803,137 4Section 137 . 78.55 (1) of the statutes is amended to read:
SB803,26,65 78.55 (1) “Air carrier company" has the meaning given in s. 70.11 (42) (a) 1.
676.02 (1).
SB803,138 7Section 138. 120.135 of the statutes is repealed.
Note: This Section repeals a statute relating to capital improvement funds for
schools. Section 139 deletes a cross-reference to this statute. Section 140 repeals a
statute that is obsolete after the repeal of the statute in this Section.
SB803,139 8Section 139 . 121.07 (6) (a) (intro.) of the statutes is amended to read:
SB803,26,199 121.07 (6) (a) (intro.) “Shared cost" is the sum of the net cost of the general fund
10and the net cost of the debt service fund, except that “shared cost" excludes any costs,
11including attorney fees, incurred by a school district as a result of its participation
12in a lawsuit commenced against the state, beginning with such costs incurred in the
13fiscal year in which the lawsuit is commenced, excludes any expenditures from a
14capital improvement fund created under s. 120.135 or
a capital improvement trust
15fund created under s. 120.137, excludes any debt service costs associated with an
16environmental remediation project under s. 67.05 (7) (er), and excludes the costs of
17transporting those transfer pupils for whom the school district operating under ch.
18119 does not receive intradistrict transfer aid under s. 121.85 (6) as a result of s.
19121.85 (6) (am). In this paragraph:
SB803,140 20Section 140 . 121.91 (4) (h) of the statutes is repealed.
SB803,141 21Section 141. 227.53 (1) (b) 1. of the statutes is amended to read:
SB803,27,3
1227.53 (1) (b) 1. The tax appeals commission, the department of revenue,
2except that if the petitioner is the department of revenue, the prevailing parties
3before the tax appeals commission shall be the named respondents
.
Note: This Section provides that, in a petition for review of a Tax Appeals
Commission decision, the prevailing parties before the commission are the named
respondents if the petitioner is the Department of Revenue.
SB803,142 4Section 142. Initial applicability.
SB803,27,75 (1) Hub facility exemption. The treatment of ss. 70.11 (42), 76.02 (1) and (4m),
676.025 (5), 76.04 (3), 76.31, and 78.55 (1) first applies to the property tax assessments
7as of January 1, 2020.
SB803,27,128 (2) Repealing obsolete references and updating references. The treatment
9of ss. 71.05 (22) (f) 1., 2., and 3., 71.07 (6) (am) 1., 1m., and 2. d., (8), and (9e) (a), (ac),
10(ad), (af), (ah), (aj) (intro.), (ap), (at), and (g) 2., 71.10 (4) (b) and (j), 71.15 (2), 71.22
11(11), 71.25 (14), 71.66 (2) (c) and (d), and 77.94 (1) and (2) first applies to taxable years
12beginning after December 31, 2018.
SB803,28,213 (3) Adding titles and repealing obsolete additions and subtractions. The
14treatment of ss. 71.05 (6) (a) 1. (title), 2. (title), 3. (title), 4., 5. (title), 6. (title), 7., 8.
15(title), 9., 10. (title), 12. (title), 13. (title), 14. (title), 15. (title), 16. (title), 17., 18. (title),
1620. (title), 21., 22., 23. (title), 24. (title), 25. (title), 26. (title), 27. (title), 28. (title), and
1729. (title) and (b) 1. (title), 2. (title), 3. (title), 3m. (title), 4. (title), 5. (title), 6. (title),
188. (title), 9. (title), 9m. (title), 10. (title), 12. (title), 13., 14., 17., 18., 19. (title), 20., 21.
19(title), 22. (title), 23. (title), 25. (title), 26. (title), 28. (title), 29. (title), 30. (title), 31.
20(title), 32. (title), 32m. (title), 33. (title), 34. (title), 35. (title), 36., 37., 38. (title), 39.,
2140., 41., 42. (title), 43. (title), 44., 45. (title), 46. (title), 47., 47m., 48. (title), 48m.
22(title), 49. (title), 50. (title), 51. (title), 52. (title), and 53. (title) and 71.07 (5) (a) 15.,

171.26 (2) (a) 10., and 71.85 (3) first applies to taxable years beginning on January 1,
22019.
SB803,143 3Section 143. Effective dates. This act takes effect on the day after
4publication, except as follows:
SB803,28,65 (1) Reimbursement for training. The treatment of s. 73.06 (1) takes effect on
6January 1 of the year following the year in which this subsection takes effect.
SB803,28,77 (End)
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