Amendment SA5-SSA2-SB45

SB45-SSA2-SA5,54,10 77.75 Reports. Every person subject to county, municipality, transit authority, or special district sales and use taxes shall, for each reporting period, record that person’s sales made in the county, municipality, or special district, or jurisdictional area of a transit authority that has imposed those taxes separately from sales made elsewhere in this state and file a report as prescribed by the department of revenue.

SB45-SSA2-SA5,92 Section 92. 77.76 (1) of the statutes is amended to read:

SB45-SSA2-SA5,54,18 77.76 (1) The department of revenue shall have full power to levy, enforce, and collect county, municipality, transit authority, and special district sales and use taxes and may take any action, conduct any proceeding, impose interest and penalties, and in all respects proceed as it is authorized to proceed for the taxes imposed by subch. III. The department of transportation and the department of natural resources may administer the county, municipality, transit authority, and special district sales and use taxes in regard to items under s. 77.61 (1).

SB45-SSA2-SA5,93 Section 93. 77.76 (2) of the statutes is amended to read:

SB45-SSA2-SA5,54,23 77.76 (2) Judicial and administrative review of departmental determinations shall be as provided in subch. III for state sales and use taxes, and no county, municipality, transit authority, or special district may intervene in any matter related to the levy, enforcement, and collection of the taxes under this subchapter.

SB45-SSA2-SA5,94 Section 94. 77.76 (3t) of the statutes is created to read:

SB45-SSA2-SA5,55,16 77.76 (3t) From the appropriation under s. 20.835 (4) (gj), the department shall distribute 99.25 percent of the municipality taxes reported for each enacting municipality, minus the municipality portion of the retailers’ discounts, to the municipality and shall indicate the taxes reported by each taxpayer, no later than 75 days following the last day of the calendar quarter in which such amounts were reported. In this subsection, the “municipality portion of the retailers’ discount” is the amount determined by multiplying the total retailers’ discount by a fraction the numerator of which is the gross municipality sales and use taxes payable and the denominator of which is the sum of the gross state and municipality sales and use taxes payable. The municipality taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments of the municipality taxes previously distributed. Interest paid on refunds of municipality sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (gj) at the rate paid by this state under s. 77.60 (1) (a). Any municipality receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5) and (6).

SB45-SSA2-SA5,95 Section 95. 77.76 (3w) of the statutes is created to read:

SB45-SSA2-SA5,56,12 77.76 (3w) From the appropriation under s. 20.835 (4) (gc), the department of revenue shall distribute 98.5 percent of the taxes reported for each transit authority that has imposed taxes under this subchapter, minus the transit authority portion of the retailers’ discount, to the transit authority no later than the end of the 3rd month following the end of the calendar quarter in which such amounts were reported. At the time of distribution, the department of revenue shall indicate the taxes reported by each taxpayer. In this subsection, the “transit authority portion of the retailers’ discount” is the amount determined by multiplying the total retailers’ discount by a fraction the numerator of which is the gross transit authority sales and use taxes payable and the denominator of which is the sum of the gross state and transit authority sales and use taxes payable. The transit authority taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments of the transit authority taxes previously distributed. Interest paid on refunds of transit authority sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (gc) at the rate paid by this state under s. 77.60 (1) (a). Any transit authority receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).

SB45-SSA2-SA5,96 Section 96. 77.76 (4) of the statutes is amended to read:

SB45-SSA2-SA5,56,20 77.76 (4) There shall be retained by the state 1.5 percent of the taxes collected for taxes imposed by special districts under s. 77.706 and transit authorities under s. 77.708, 0.75 percent of the taxes collected for taxes imposed by counties under s. 77.70, and 1.75 percent of the taxes collected for taxes imposed by municipalities under s. 77.701 to cover costs incurred by the state in administering, enforcing, and collecting the tax. All interest and penalties collected shall be deposited and retained by this state in the general fund.

SB45-SSA2-SA5,97 Section 97. 77.76 (4m) of the statutes is created to read:

SB45-SSA2-SA5,57,2 77.76 (4m) There shall be retained by the state 0.75 percent of the taxes collected for taxes imposed by municipalities under s. 77.702 to cover the costs incurred by the state in administering, enforcing, and collecting the tax. All interest and penalties collected shall be deposited and retained by this state in the general fund.

SB45-SSA2-SA5,98 Section 98. 77.76 (7) of the statutes is created to read:

SB45-SSA2-SA5,57,10 77.76 (7) If a retailer receives notice from the department of revenue that the retailer is required to collect and remit the taxes imposed under s. 77.708, but the retailer believes that the retailer is not required to collect such taxes because the retailer is not doing business within the transit authority’s jurisdictional area, the retailer shall notify the department of revenue no later than 30 days after receiving notice from the department. The department of revenue shall affirm or revise its original determination no later than 30 days after receiving the retailer’s notice.

SB45-SSA2-SA5,99 Section 99. 77.77 (1) (a) of the statutes is amended to read:

SB45-SSA2-SA5,57,20 77.77 (1) (a) The sales price from services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property and property, items, and goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under this subchapter, and the incremental amount of tax caused by a rate increase applicable to those services, leases, rentals, or licenses is due, beginning with the first billing period starting on or after the effective date of the county ordinance, municipal ordinance, special district resolution, transit authority resolution, or rate increase, regardless of whether the service is furnished or the property, item, or good is leased, rented, or licensed to the customer before or after that date.

SB45-SSA2-SA5,100 Section 100. 77.77 (1) (b) of the statutes is amended to read:

SB45-SSA2-SA5,58,6 77.77 (1) (b) The sales price from services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property and property, items, and goods specified under s. 77.52 (1) (b), (c), and (d) is not subject to the taxes under this subchapter, and a decrease in the tax rate imposed under this subchapter on those services first applies, beginning with bills rendered on or after the effective date of the repeal or sunset of a county ordinance, municipal ordinance, or special district resolution, or transit authority resolution imposing the tax or other rate decrease, regardless of whether the service is furnished or the property, item, or good is leased, rented, or licensed to the customer before or after that date.

SB45-SSA2-SA5,101 Section 101. 77.77 (3) of the statutes is amended to read:

SB45-SSA2-SA5,58,18 77.77 (3) The sale of building materials to contractors engaged in the business of constructing, altering, repairing or improving real estate for others is not subject to the taxes under this subchapter, and the incremental amount of tax caused by the rate increase applicable to those materials is not due, if the materials are affixed and made a structural part of real estate, and the amount payable to the contractor is fixed without regard to the costs incurred in performing a written contract that was irrevocably entered into prior to the effective date of the county ordinance, municipal ordinance, special district resolution, transit authority resolution, or rate increase or that resulted from the acceptance of a formal written bid accompanied by a bond or other performance guaranty that was irrevocably submitted before that date.

SB45-SSA2-SA5,102 Section 102. 77.78 of the statutes is amended to read:

SB45-SSA2-SA5,59,3 77.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain vehicle, off-highway motorcycle, as defined in s. 23.335 (1) (q), or aircraft that is required to be registered by this state may be registered or titled by this state unless the registrant files a sales and use tax report and pays the county tax, municipal tax, transit authority tax, and special district tax at the time of registering or titling to the state agency that registers or titles the property. That state agency shall transmit those tax revenues to the department of revenue.

SB45-SSA2-SA5,103 Section 103. Subchapter XIV of chapter 77 [precedes 77.9981] of the statutes is created to read:

SB45-SSA2-SA5,59,6 CHAPTER 77

SB45-SSA2-SA5,59,8 SUBCHAPTER XIV REGIONAL TRANSIT AUTHORITY FEE

SB45-SSA2-SA5,59,20 77.9981 Imposition. A regional transit authority created under s. 66.1039 (2) may impose a fee at a rate not to exceed $2 for each transaction in the authority’s jurisdictional area, as described in s. 66.1039 (2), 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 board of directors of the regional transit authority approves the imposition of the fee and notifies the department of revenue. The 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.

SB45-SSA2-SA5,59,23 77.9982 Administration. (1) The department of revenue shall administer the fee under this subchapter and may take any action, conduct any proceeding, and impose interest and penalties.

SB45-SSA2-SA5,60,7 (2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (5), (13), (14), (18), and (19), 77.522, 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. Section 77.73, as it applies to the taxes under subch. V, applies to the fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the passenger car is rented.

SB45-SSA2-SA5,60,19 (3) From the appropriation under s. 20.835 (4) (gh), the department of revenue shall distribute 97.45 percent of the fees collected under this subchapter for each regional transit authority to that 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 receives a report along with a payment under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).

SB45-SSA2-SA5,60,23 (4) Persons who are subject to the fee under this subchapter shall register with the department of revenue. Any person who is required to register; including any person authorized to act on behalf of a corporation, partnership, or other person who is required to register; who fails to do so is guilty of a misdemeanor.

SB45-SSA2-SA5,61,2 (5) A retailer who collects a fee under this subchapter shall identify the fee as a separate item on a receipt the retailer provides to a rental customer.

SB45-SSA2-SA5,61,8 77.9983 Discontinuation. Retailers and the department of revenue may not collect fees under this subchapter for any regional transit authority after the calendar quarter during which the regional transit authority ceases to exist, except that the department may collect from retailers fees that accrued before that calendar quarter and interest and penalties that relate to those fees. If fees are collected, the authority may use the revenue for any lawful purpose.

SB45-SSA2-SA5,104 Section 104. 79.015 of the statutes is amended to read:

SB45-SSA2-SA5,61,16 79.015 Statement of estimated payments. The department of revenue, on or before September 15 of each year, shall provide to each municipality and county a statement of estimated payments to be made in the next calendar year to the municipality or county under ss. 79.035, 79.036, 79.037, 79.038, 79.039, 79.04, and 79.05 and shall provide a statement of estimated payments to be made to the municipality or county under s. 79.06 if the municipality or county is eligible for a payment under s. 79.06 in the next calendar year.

SB45-SSA2-SA5,105 Section 105. 79.06 of the statutes is created to read:

SB45-SSA2-SA5,61,19 79.06 Property tax freeze incentive payments. (1) In this section, “political subdivision” means a city, village, town, or county.

SB45-SSA2-SA5,61,22 (2) (a) A political subdivision is eligible for a payment under sub. (3) if its property tax levy in a year is less than or equal to its property tax levy in the immediately preceding year.

SB45-SSA2-SA5,62,2 (b) For purposes of determining eligibility under par. (a), a political subdivision’s property tax levy excludes all of the following expenditures made by the political subdivision:

SB45-SSA2-SA5,62,3 1. Expenditures related to annexation or service consolidation.

SB45-SSA2-SA5,62,4 2. Unreimbursed emergency expenditures.

SB45-SSA2-SA5,62,7 (3) (a) Beginning in 2026, each political subdivision that is eligible under sub. (2) on the basis of its property tax levy imposed in the immediately preceding December shall receive a payment calculated as follows:

SB45-SSA2-SA5,62,9 1. Multiply the political subdivision’s property tax levy for the year of the payment by 0.03.

SB45-SSA2-SA5,62,11 2. If the political subdivision received a payment under this subsection in the immediately preceding year, multiply the amount of the payment by 1.03.

SB45-SSA2-SA5,62,12 3. Add the amounts determined under subds. 1. and 2.

SB45-SSA2-SA5,62,15 (b) For purposes of calculating the amount of a payment under par. (a), a political subdivision’s property tax levy excludes all expenditures excluded under sub. (2) (b).

SB45-SSA2-SA5,62,19 (c) The department of revenue shall certify the amount of the payment due each taxing jurisdiction under par. (a) to the department of administration, and the department of administration shall make the payment on or before the first Monday in May.

SB45-SSA2-SA5,62,21 (4) The department of revenue may promulgate rules to implement this section.

SB45-SSA2-SA5,106 Section 106. 84.01 (35) (b) of the statutes is amended to read:

SB45-SSA2-SA5,63,4 84.01 (35) (b) Except as provided in par. (d) (c), and notwithstanding any other provision of this chapter or ch. 82, 83, or 85, the department shall give due consideration to establishing ensure that bikeways and pedestrian ways are established in all new highway construction and reconstruction projects funded in whole or in part from state funds or federal funds appropriated under s. 20.395 or 20.866.

SB45-SSA2-SA5,107 Section 107. 84.01 (35) (c) of the statutes is created to read:

SB45-SSA2-SA5,63,8 84.01 (35) (c) The department shall promulgate rules identifying exceptions to the requirement under par. (b), but these rules may provide for an exception only if any of the following applies:

SB45-SSA2-SA5,63,16 2. The cost of establishing bikeways or pedestrian ways would be excessively disproportionate to the need or probable use of the bikeways or pedestrian ways. For purposes of this subdivision, cost is excessively disproportionate if it exceeds 20 percent of the total project cost. The rules may not allow an exception under this subdivision to be applied unless the secretary of transportation, or a designee of the secretary who has knowledge of the purpose and value of bicycle and pedestrian accommodations, reviews the applicability of the exception under this subdivision to the particular project at issue.

SB45-SSA2-SA5,63,18 3. Establishing bikeways or pedestrian ways would have excessive negative impacts in a constrained environment.

SB45-SSA2-SA5,63,20 4. There is an absence of need for the bikeways or pedestrian ways, as indicated by sparsity of population, traffic volume, or other factors.

SB45-SSA2-SA5,63,22 5. The community where pedestrian ways are to be located refuses to accept an agreement to maintain them.

SB45-SSA2-SA5,108 Section 108. 84.01 (35) (d) (intro.) and 2. of the statutes are repealed.

SB45-SSA2-SA5,109 Section 109. 84.01 (35) (d) 1. of the statutes is renumbered 84.01 (35) (c) 1.

SB45-SSA2-SA5,110 Section 110. 85.064 (1) (b) of the statutes is amended to read:

SB45-SSA2-SA5,64,10 85.064 (1) (b) “Political subdivision” means any city, village, town, county, or transit commission organized under s. 59.58 (2) or 66.1021 or recognized under s. 66.0301, or transit authority created under s. 66.1039 within this state.

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SB45-SSA2-SA5,111 Section 111. 85.09 (2) (a) of the statutes is amended to read:

SB45-SSA2-SA5,65,19 85.09 (2) (a) The department of transportation shall have the first right to acquire, for present or future transportational or recreational purposes, any property used in operating a railroad or railway, including land and rails, ties, switches, trestles, bridges, and the like located on that property, that has been abandoned. The department of transportation may, in connection with abandoned rail property, assign this right to a state agency, the board of regents of the University of Wisconsin System, any county or municipality, or any transit commission. Acquisition by the department of transportation may be by gift, purchase, or condemnation in accordance with the procedure under s. 32.05, except that the power of condemnation may not be used to acquire property for the purpose of establishing or extending a recreational trail; a bicycle way, as defined in s. 340.01 (5s); a bicycle lane, as defined in s. 340.01 (5e); or a pedestrian way, as defined in s. 346.02 (8) (a). In addition to its property management authority under s. 85.15, the department of transportation may, subject to any prior action under s. 13.48 (14) (am) or 16.848 (1), lease and collect rents and fees for any use of rail property pending discharge of the department’s duty to convey property that is not necessary for a public purpose. No person owning abandoned rail property, including any person to whom ownership reverts upon abandonment, may convey or dispose of any abandoned rail property without first obtaining a written release from the department of transportation indicating that the first right of acquisition under this subsection will not be exercised or assigned. No railroad or railway may convey any rail property prior to abandonment if the rail property is part of a rail line shown on the railroad’s system map as in the process of abandonment, expected to be abandoned, or under study for possible abandonment unless the conveyance or disposal is for the purpose of providing continued rail service under another company or agency. Any conveyance made without obtaining such release is void. The first right of acquisition of the department of transportation under this subsection does not apply to any rail property declared by the department to be abandoned before January 1, 1977. The department of transportation may acquire any abandoned rail property under this section regardless of the date of its abandonment.

SB45-SSA2-SA5,112 Section 112. 104.001 of the statutes is repealed.

SB45-SSA2-SA5,113 Section 113. 104.01 (1g) of the statutes is created to read:

SB45-SSA2-SA5,66,2 104.01 (1g) “Consumer price index” means the average of the consumer price index over each 12-month period for all urban consumers, U.S. city average, all items, not seasonally adjusted, as determined by the bureau of labor statistics of the U.S. department of labor.

SB45-SSA2-SA5,114 Section 114. 104.01 (5g) of the statutes is repealed.

SB45-SSA2-SA5,115 Section 115. 104.01 (7m) of the statutes is repealed.

SB45-SSA2-SA5,116 Section 116. 104.035 of the statutes is repealed and recreated to read:

SB45-SSA2-SA5,66,7 104.035 Minimum wage; established. (1) Employees generally. Except as provided in subs. (2) and (3), the minimum wage is $15 per hour.

SB45-SSA2-SA5,66,9 (2) Minimum wage established by department. The department shall promulgate rules establishing the minimum wage for all of the following:

SB45-SSA2-SA5,66,10 (a) Opportunity employees.

SB45-SSA2-SA5,66,11 (b) Agricultural employees.

SB45-SSA2-SA5,66,12 (c) Camp counselors.

SB45-SSA2-SA5,66,13 (d) Golf caddies.

SB45-SSA2-SA5,66,15 (e) An employee or worker with a disability covered under a license under s. 104.07.

SB45-SSA2-SA5,66,16 (f) A student learner.

SB45-SSA2-SA5,66,18 (g) A student employed by an independent college or university for less than 20 hours per week.

SB45-SSA2-SA5,66,21 (3) Employment exempted by department. The department shall promulgate rules exempting from the minimum wage requirements under subs. (1) and (2) all of the following:

SB45-SSA2-SA5,66,23 (a) A person engaged in casual employment in and around an employer’s home on an irregular or intermittent basis for not more than 15 hours per week.

SB45-SSA2-SA5,67,4 (b) A person who resides in the home of an employer who, due to advanced age or physical or mental disability, cannot care for his or her own needs for the purpose of companionship and who spends not more than 15 hours per week on general household work for the employer.

SB45-SSA2-SA5,67,6 (c) An elementary or secondary school student performing student work-like activities in the student’s school.

SB45-SSA2-SA5,67,18 (4) Department to revise. (a) Subject to par. (b), by the first day of the 12th month following the effective date of this paragraph .... [LRB inserts date], and annually thereafter, the department shall revise the minimum wage under sub. (1) by calculating the percentage difference between the consumer price index for the 12-month period ending on the last day of the last month for which that information is available and the consumer price index for the 12-month period ending on the last day of the month that is 12 months prior to that month, adjusting the minimum wage then in effect by that percentage difference, and rounding that result to the nearest multiple of 5 cents. The department shall annually send a notice of the revised amount to the legislative reference bureau for publication in the Wisconsin Administrative Register and shall annually publish the revised amount on the department’s website.

SB45-SSA2-SA5,67,22 (b) Paragraph (a) does not apply if the consumer price index for the 12-month period ending on the last day of the last month for which that information is available has not increased over the consumer price index for the 12-month period ending on the last day of the month that is 12 months prior to that month.

SB45-SSA2-SA5,68,2 (5) Gender-specific minimum wage prohibited. The department may not establish a different minimum wage for men and women.

SB45-SSA2-SA5,117 Section 117. 104.045 (title) of the statutes is amended to read:

SB45-SSA2-SA5,68,4 104.045 (title) Tips, meals, Meals, lodging, and hours worked.

SB45-SSA2-SA5,118 Section 118. 104.045 (1) of the statutes is repealed.

SB45-SSA2-SA5,119 Section 119. 108.02 (26m) of the statutes is repealed.