Amendment SSA1-AB68

AB68-SSA1,1456 Section 1456. 77.51 (1fm) of the statutes is renumbered 77.51 (1fm) (intro.) and amended to read:

AB68-SSA1,735,5 77.51 (1fm) (intro.) “Candy" means a preparation of sugar, honey, or other natural or artificial sweetener combined with chocolate, fruit, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces. “Candy" does not include a preparation that contains flour or that requires refrigeration. any of the following:

AB68-SSA1,1457 Section 1457. 77.51 (1fm) (a) of the statutes is created to read:

AB68-SSA1,735,7 77.51 (1fm) (a) A preparation that contains flour or that requires refrigeration.

AB68-SSA1,1458 Section 1458. 77.51 (1fm) (b) of the statutes is created to read:

AB68-SSA1,735,15 77.51 (1fm) (b) A preparation that has as its predominant ingredient dried or partially dried fruit along with one or more sweeteners, and which may also contain other additives including oils, natural flavorings, fiber, or preservatives. This paragraph does not apply to a preparation that includes chocolate, nuts, yogurt, or a preparation that has a confectionary coating or glazing on the dried or partially dried fruit. For purposes of this paragraph, “dried or partially dried fruit” does not include fruit that has been ground, crushed, grated, flaked, pureed, or jellied.

AB68-SSA1,1459 Section 1459. 77.51 (11d) of the statutes is amended to read:

AB68-SSA1,735,20 77.51 (11d) For purposes of subs. (1ag), (1f), (3pf), (7j), and (9p), and (17g) and ss. 77.52 (20) and (21), 77.522, 77.54 (9g), (51), (52), and (60), and 77.59 (5r), “product" includes tangible personal property, and items, property, and goods under s. 77.52 (1) (b), (c), and (d), and services.

AB68-SSA1,1460 Section 1460. 77.51 (17g) of the statutes is created to read:

AB68-SSA1,735,23 77.51 (17g) “Separate and optional fee” means a fee charged to receive a distinct and identifiable product if either of the following applies:

AB68-SSA1,736,3 (a) The fee is in addition to fees that the seller charges for other distinct and identifiable products sold to the same buyer, the fee is separately set forth on the invoice given by the seller to the buyer, and the seller does not require the buyer to pay the fee if the buyer chooses not to receive the additional distinct and identifiable product for which the fee applies.

AB68-SSA1,736,10 (b) The seller charges a single amount for multiple distinct and identifiable products and offers the buyer the option of paying a lower amount if the buyer chooses not to receive one or more of the distinct and identifiable products. For purposes of this paragraph, the separate and optional fee is the single amount the seller charges for the multiple distinct and identifiable products less the reduced amount the seller charges to the buyer because the buyer chooses not to receive one or more of the products.

AB68-SSA1,1461 Section 1461. 77.52 (2) (a) 20. of the statutes is amended to read:

AB68-SSA1,736,19 77.52 (2) (a) 20. The sale of landscaping and lawn maintenance services including landscape planning and counseling, lawn and garden services such as planting, mowing, spraying and fertilizing, and shrub and tree services. For purposes of this subdivision, landscaping and lawn maintenance services do not include planning and counseling services for the restoration, reclamation, or revitalization of prairie, savanna, or wetlands to improve biodiversity, the quality of land, soils, or water, or other ecosystem functions if the planning and counseling services are provided for a separate and optional fee from any other services.

AB68-SSA1,1462 Section 1462. 77.52 (2) (ag) 39. (intro.) of the statutes is amended to read:

AB68-SSA1,737,2 77.52 (2) (ag) 39. (intro.) Equipment in offices, business facilities, schools, and hospitals but not in residential facilities including personal residences, apartments, long-term care facilities, as defined under s. 16.009 (1) (em), prisons, mental health institutes, as defined in s. 51.01 (12), centers for the developmentally disabled, as defined in s. 51.01 (3), Type 1 juvenile correctional facilities, as defined in s. 938.02 (19) (10p), or similar facilities including, by way of illustration but not of limitation, all of the following:

AB68-SSA1,1463 Section 1463. 77.52 (2m) (c) of the statutes is created to read:

AB68-SSA1,737,11 77.52 (2m) (c) With respect to services subject to tax under sub. (2) (a) 7., 10., 11., and 20. that are provided for a separate and optional fee from the planning and counseling services described under sub. (2) (a) 20., all tangible personal property or items, property, or goods under sub. (1) (b), (c), or (d) physically transferred, or transferred electronically, to the customer in conjunction with the provision of the services subject to tax under sub. (2) (a) 7., 10., 11., and 20. is a sale of tangible personal property or items, property, or goods separate from the selling, performing, or furnishing of the services.

AB68-SSA1,1464 Section 1464. 77.52 (13) of the statutes is amended to read:

AB68-SSA1,737,24 77.52 (13) For the purpose of the proper administration of this section and to prevent evasion of the sales tax it shall be presumed that all receipts are subject to the tax until the contrary is established. The burden of proving that a sale of tangible personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services is not a taxable sale at retail is upon the person who makes the sale unless that person takes from the purchaser an electronic or a paper certificate, in a manner prescribed by the department, to the effect that the property, item, good, or service is purchased for resale or is otherwise exempt, except that no certificate is required for the sale of tangible personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10), (11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), (66), and (67), and (70).

AB68-SSA1,1465 Section 1465. 77.53 (10) of the statutes is amended to read:

AB68-SSA1,738,13 77.53 (10) For the purpose of the proper administration of this section and to prevent evasion of the use tax and the duty to collect the use tax, it is presumed that tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable services sold by any person for delivery in this state is sold for storage, use, or other consumption in this state until the contrary is established. The burden of proving the contrary is upon the person who makes the sale unless that person takes from the purchaser an electronic or paper certificate, in a manner prescribed by the department, to the effect that the property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or otherwise exempt from the tax, except that no certificate is required for the sale of tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), and (67), and (70).

AB68-SSA1,1466 Section 1466 . 77.54 (7) (b) 1. of the statutes is amended to read:

AB68-SSA1,738,18 77.54 (7) (b) 1. The item is transferred to a child, spouse, parent, father-in-law, mother-in-law parent-in-law, daughter-in-law , or son-in-law of the transferor or, if the item is a motor vehicle, from the transferor to a corporation owned solely by the transferor or by the transferor's spouse.

AB68-SSA1,1467 Section 1467. 77.54 (47) of the statutes is repealed.

AB68-SSA1,1468 Section 1468. 77.54 (56) (a) of the statutes is repealed.

AB68-SSA1,1469 Section 1469. 77.54 (56) (ad) of the statutes is created to read:

AB68-SSA1,739,7 77.54 (56) (ad) 1. The sales price from the sale of and the storage, use, or other consumption of a solar power system or wind energy system that produces usable electrical or heat energy directly from the sun or wind, if the system is capable of continuously producing at least 200 watts of alternating current or 600 British thermal units. A solar power system or wind energy system described under this subdivision includes tangible personal property sold with the system that is used primarily to store or facilitate the storage of the electrical or heat energy produced by the system, but does not include an uninterruptible power source that is designed primarily for computers. The exemption under this subdivision does not apply to tangible personal property designed for any use other than for a solar power system or wind energy system.

AB68-SSA1,739,18 2. The sales price from the sale of and the storage, use, or other consumption of a waste energy system that produces usable electrical or heat energy directly from gas generated from anaerobic digestion of animal manure and other agricultural waste if the system is capable of continuously producing at least 200 watts of alternating current or 600 British thermal units. A system described under this subdivision includes tangible personal property sold with the system that is used primarily to store or facilitate the storage of the electrical or heat energy produced by the system, but does not include an uninterruptible power source that is designed primarily for computers. The exemption under this subdivision does not apply to tangible personal property designed for any use other than for the waste energy system described in this subdivision.

AB68-SSA1,1470 Section 1470. 77.54 (56) (b) of the statutes is amended to read:

AB68-SSA1,739,23 77.54 (56) (b) Except for the sale of electricity or energy that is exempt from taxation under sub. (30), beginning on July 1, 2011, the sales price from the sale of and the storage, use, or other consumption of electricity or heat energy produced by a product system described under par. (a) (ad).

AB68-SSA1,1471 Section 1471. 77.54 (62) of the statutes is repealed.

AB68-SSA1,1472 Section 1472. 77.54 (70) of the statutes is created to read:

AB68-SSA1,740,2 77.54 (70) The sales price from sale of and the storage, use, or other consumption of diapers for children and adults, including disposable diapers.

AB68-SSA1,1473 Section 1473 . 77.54 (71) of the statutes is created to read:

AB68-SSA1,740,6 77.54 (71) The sales price from the sale of and the storage, use, or other consumption of usable marijuana, as defined in s. 139.97 (13), purchased by an individual who holds a valid certificate issued under s. 73.17 (4).

AB68-SSA1,1474 Section 1474 . Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes is amended to read:

AB68-SSA1,740,9 CHAPTER 77

AB68-SSA1,740,10 SUBCHAPTER V

AB68-SSA1,740,13 COUNTY, municipality, AND SPECIAL DISTRICT SALES AND USE TAXES

AB68-SSA1,1475 Section 1475 . 77.70 (title) of the statutes is amended to read:

AB68-SSA1,740,15 77.70 (title) Adoption by county or municipal ordinance.

AB68-SSA1,1476 Section 1476 . 77.70 of the statutes is renumbered 77.70 (1) and amended to read:

AB68-SSA1,741,9 77.70 (1) Any Except as provided in sub. (2), any county desiring to impose county sales and use taxes under this subchapter may do so by the adoption of an ordinance, stating its purpose and referring to this subchapter. The rate of the tax imposed under this section subsection is 0.5 percent of the sales price or purchase price. Except as provided in s. 66.0621 (3m), the county sales and use taxes under this subsection may be imposed only for the purpose of directly reducing the property tax levy and only in their entirety as provided in this subchapter. That ordinance shall be effective on the first day of January, the first day of April, the first day of July or the first day of October January 1, April 1, July 1, or October 1. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal. Except as provided under s. 77.60 (9), the department of revenue may not issue any assessment nor act on any claim for a refund or any claim for an adjustment under s. 77.585 after the end of the calendar year that is 4 years after the year in which the county has enacted a repeal ordinance under this section subsection.

AB68-SSA1,1477 Section 1477. 77.70 (2) of the statutes is created to read:

AB68-SSA1,742,2 77.70 (2) In addition to the taxes imposed under sub. (1), a county may, by ordinance, impose a sales and use tax under this subchapter at the rate of 0.5 percent of the sales price or purchase price. An ordinance enacted under this subsection may not take effect unless approved by the majority of the electors of the county at a referendum. The revenue from the taxes imposed under this subsection may be used for any purpose designated by the county board or specified in the ordinance or in the referendum approving the ordinance. The taxes imposed under this subsection may be imposed only in their entirety as provided in this subchapter. If approved at a referendum, the ordinance shall be effective on January 1, April 1, July 1, or October 1. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal. Except as provided under s. 77.60 (9), the department of revenue may not issue any assessment nor act on any claim for a refund or any claim for an adjustment under s. 77.585 after the end of the calendar year that is 4 years after the year in which the county has enacted a repeal ordinance under this subsection.

AB68-SSA1,1478 Section 1478. 77.70 (3) of the statutes is created to read:

AB68-SSA1,742,22 77.70 (3) A municipality with a population exceeding 30,000, as determined by the 2020 federal decennial census or under s. 16.96 for 2020, may, by ordinance, impose a sales and use tax under this subchapter at the rate of 0.5 percent of the sales price or purchase price. An ordinance enacted under this subsection may not take effect unless approved by the majority of the electors of the municipality at a referendum. The revenue from the taxes imposed under this subsection may be used for any purpose designated by the governing body of the municipality or specified in the ordinance or in the referendum approving the ordinance. The taxes imposed under this subsection may be imposed only in their entirety as provided in this subchapter. If approved at a referendum, the ordinance shall be effective on January 1, April 1, July 1, or October 1. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal. Except as provided under s. 77.60 (9), the department of revenue may not issue any assessment nor act on any claim for a refund or any claim for an adjustment under s. 77.585 after the end of the calendar year that is 4 years after the year in which the municipality has enacted a repeal ordinance under this subsection.

AB68-SSA1,1479 Section 1479. 77.71 (intro.) of the statutes is amended to read:

AB68-SSA1,743,2 77.71 Imposition of county, municipality, and special district sales and use taxes. (intro.) Whenever a county sales and use tax ordinance is adopted under s. 77.70 or a special district resolution is adopted under s. 77.705 or 77.706, the following taxes are imposed:

AB68-SSA1,1480 Section 1480. 77.71 (1) of the statutes is amended to read:

AB68-SSA1,743,14 77.71 (1) For the privilege of selling, licensing, leasing, or renting tangible personal property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and (d), and for the privilege of selling, licensing, performing, or furnishing services a sales tax is imposed upon retailers at the rates under s. 77.70 in the case of a county or municipality tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales price from the sale, license, lease, or rental of tangible personal property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and (d), except property taxed under sub. (4), sold, licensed, leased, or rented at retail in the county, municipality, or special district, or from selling, licensing, performing, or furnishing services described under s. 77.52 (2) in the county, municipality, or special district.

AB68-SSA1,1481 Section 1481. 77.71 (2) of the statutes is amended to read:

AB68-SSA1,744,5 77.71 (2) An excise tax is imposed at the rates under s. 77.70 in the case of a county or municipality tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every person storing, using, or otherwise consuming in the county, municipality, or special district tangible personal property, or items, property, or goods specified under s. 77.52 (1) (b), (c), or (d), or services if the tangible personal property, item, property, good, or service is subject to the state use tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3), (4), or (5) has been paid relieves the buyer of liability for the tax under this subsection and except that if the buyer has paid a similar local tax in another state on a purchase of the same tangible personal property, item, property, good, or service that tax shall be credited against the tax under this subsection and except that for motor vehicles that are used for a purpose in addition to retention, demonstration, or display while held for sale in the regular course of business by a dealer the tax under this subsection is imposed not on the purchase price but on the amount under s. 77.53 (1m).

AB68-SSA1,1482 Section 1482. 77.71 (4) of the statutes is amended to read:

AB68-SSA1,744,18 77.71 (4) An excise tax is imposed at the rates under s. 77.70 in the case of a county or municipality tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every person storing, using, or otherwise consuming a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be registered or titled with this state and if that property is to be customarily kept in a county or municipality that has in effect an ordinance under s. 77.70 or in a special district that has in effect a resolution under s. 77.705 or 77.706, except that if the buyer has paid a similar local sales tax in another state on a purchase of the same property, that tax shall be credited against the tax under this subsection. The lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft is not taxed under this subsection if the lease or rental does not require recurring periodic payments.

AB68-SSA1,1483 Section 1483. 77.71 (5) of the statutes is amended to read:

AB68-SSA1,745,7 77.71 (5) An excise tax is imposed on the purchase price for the lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft at the rates under s. 77.70 in the case of a county or municipality tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax upon every person storing, using, or otherwise consuming in the county or special district the motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be registered or titled with this state and if the lease or rental does not require recurring periodic payments, except that a receipt indicating that the tax under sub. (1) had been paid relieves the purchaser of liability for the tax under this subsection and except that if the purchaser has paid a similar local tax in another state on the same lease or rental of such motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft, that tax shall be credited against the tax under this subsection.

AB68-SSA1,1484 Section 1484. 77.76 (3) of the statutes is renumbered 77.76 (3) (a) and amended to read:

AB68-SSA1,746,7 77.76 (3) (a) From the appropriation under s. 20.835 (4) (g), the department of revenue shall distribute 98.25 percent of the county taxes reported for each enacting county, minus the county portion of the retailers' discounts, to the county 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 paragraph, the “county 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 county sales and use taxes payable and the denominator of which is the sum of the gross state and county sales and use taxes payable. The county taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments of the county taxes previously distributed. Interest paid on refunds of county sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (g) at the rate paid by this state under s. 77.60 (1) (a). The county may retain the amount it receives or it may distribute all or a portion of the amount it receives to the towns, villages, cities, and school districts in the county. After receiving notice from the department of revenue, a county shall reimburse the department for the amount by which any refunds, including interest, of the county's sales and use taxes that the department pays or allows in a reporting period exceeds the amount of the county's sales and use taxes otherwise payable to the county under this subsection paragraph for the same or subsequent reporting period. Any county receiving a report under this subsection paragraph is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5) and (6).

AB68-SSA1,1485 Section 1485. 77.76 (3) (b) of the statutes is created to read:

AB68-SSA1,747,4 77.76 (3) (b) From the appropriation under s. 20.835 (4) (g), the department of revenue shall distribute 98.25 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 paragraph, 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) (g) at the rate paid by this state under s. 77.60 (1) (a). After receiving notice from the department of revenue, a municipality shall reimburse the department for the amount by which any refunds, including interest, of the municipality's sales and use taxes that the department pays or allows in a reporting period exceeds the amount of the municipality's sales and use taxes otherwise payable to the municipality under this paragraph for the same or subsequent reporting period. Any municipality receiving a report under this paragraph is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5) and (6).

AB68-SSA1,1486 Section 1486. 77.76 (4) of the statutes is amended to read:

AB68-SSA1,747,11 77.76 (4) There shall be retained by the state 1.5 percent of the taxes collected for taxes imposed by special districts under ss. 77.705 and 77.706 and 1.75 percent of the taxes collected for taxes imposed by counties or municipalities under s. 77.70 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.

AB68-SSA1,1487 Section 1487 . 77.981 of the statutes is amended to read:

AB68-SSA1,747,25 77.981 Rate. The tax under s. 77.98 is imposed on the sale of taxable products at the rate of 0.25 percent of the sales price, except that the district, by a vote of a majority of the authorized members of its board of directors, may impose the tax at the rate of 0.5 percent of the sales price. A majority of the authorized members of the district's board may vote that, if the balance in a special debt service reserve fund of the district is less than the requirement under s. 229.50 (5), the tax rate under this subchapter is 0.5 percent. The 0.5 percent rate shall be effective on the next January 1, April 1, July 1 or October 1, and this tax is irrepealable if any bonds issued by the district and secured by the special debt service reserve fund are outstanding. If a district created by the city of Superior adopts a resolution imposing a tax under this subchapter, it shall deliver a certified copy of the resolution to the department of revenue at least 120 days before its effective date, and the tax shall be effective on the next January 1, April 1, July 1, or October 1.

AB68-SSA1,1488 Section 1488. 79.01 (2d) of the statutes is renumbered 79.01 (2d) (intro.) and amended to read:

AB68-SSA1,748,6 79.01 (2d) (intro.) There is established an account in the general fund entitled the “County and Municipal Aid Account." The total amount to be distributed in 2011 to counties and municipalities from the county and municipal aid account is as follows:

AB68-SSA1,748,8 (a) In 2011, $824,825,715 and the total amount to be distributed to counties and municipalities in.

AB68-SSA1,748,10 (b) Beginning in 2012, and in each year thereafter, from the county and municipal aid account is and ending in 2020, $748,075,715.

AB68-SSA1,1489 Section 1489 . 79.01 (2d) (c) of the statutes is created to read:

AB68-SSA1,748,12 79.01 (2d) (c) In 2021, $763,137,230.

AB68-SSA1,1490 Section 1490 . 79.01 (2d) (d) of the statutes is created to read:

AB68-SSA1,748,14 79.01 (2d) (d) In 2022, and in each year thereafter, $778,499,974.

AB68-SSA1,1491 Section 1491. 79.035 (5) of the statutes is renumbered 79.035 (5) (a) and amended to read:

AB68-SSA1,748,21 79.035 (5) (a) Except as provided in subs. (6), (7), and (8), for the distribution distributions beginning in 2013 and subsequent years ending in 2020, each county and municipality shall receive a payment under this section that is equal to the amount of the payment determined for the county or municipality under this section for 2012.

AB68-SSA1,1492 Section 1492. 79.035 (5) (a) of the statutes, as affected by 2019 Wisconsin Act 19, section 18, and 2021 Wisconsin Act .... (this act), is repealed and recreated to read:

AB68-SSA1,749,2 79.035 (5) (a) Except as provided in subs. (7) and (8), for the distributions beginning in 2013 and ending in 2020, each county and municipality shall receive a payment under this section that is equal to the amount of the payment determined for the county or municipality under this section for 2012.

AB68-SSA1,1493 Section 1493 . 79.035 (5) (b) of the statutes is created to read:

AB68-SSA1,749,7 79.035 (5) (b) 1. Except as provided in subs. (6), (7), and (8), for the distribution in 2021, each county and municipality shall receive a payment under this section that is equal to the amount of the payment determined for the county or municipality under this section for 2020, increased by 2 percent.

AB68-SSA1,749,11 2. Except as provided in subs. (6), (7), and (8), for the distribution in 2022 and subsequent years, each county and municipality shall receive a payment under this section that is equal to the amount of the payment determined for the county or municipality under this section for 2021, increased by 2 percent.

AB68-SSA1,1494 Section 1494. 79.035 (5) (b) of the statutes, as created by 2021 Wisconsin Act .... (this act), is repealed and recreated to read:

AB68-SSA1,749,17 79.035 (5) (b) 1. Except as provided in subs. (7) and (8), for the distribution in 2021, each county and municipality shall receive a payment under this section that is equal to the amount of the payment determined for the county or municipality under this section for 2020, increased by 2 percent.

AB68-SSA1,749,21 2. Except as provided in subs. (7) and (8), for the distribution in 2022 and subsequent years, each county and municipality shall receive a payment under this section that is equal to the amount of the payment determined for the county or municipality under this section for 2021, increased by 2 percent.

AB68-SSA1,1495 Section 1495. 79.05 (2) (c) of the statutes is amended to read:

AB68-SSA1,750,22 79.05 (2) (c) Its municipal budget; exclusive of principal and interest on long-term debt and exclusive of revenue sharing payments under s. 66.0305, payments of premiums under s. 66.0137 (5) (c) 1. and 1m., recycling fee payments under s. 289.645, expenditures of grant payments under s. 16.297 (1m), unreimbursed expenses related to an emergency declared under s. 323.10, expenditures from moneys received pursuant to P.L. 111-5, increased revenues resulting from a referendum under s. 66.0602 (4) to exceed the municipality's levy increase limit under s. 66.0602 (2), increased revenues resulting from a referendum under s. 77.994 (3) (b) 2. b. to increase the rate of the tax imposed under s. 77.994 (2), and expenditures made pursuant to a purchasing agreement with a school district whereby the municipality makes purchases on behalf of the school district; for the year of the statement under s. 79.015 increased over its municipal budget as adjusted under sub. (6); exclusive of principal and interest on long-term debt and exclusive of revenue sharing payments under s. 66.0305, payments of premiums under s. 66.0137 (5) (c) 1. and 1m., recycling fee payments under s. 289.645, expenditures of grant payments under s. 16.297 (1m), unreimbursed expenses related to an emergency declared under s. 323.10, expenditures from moneys received pursuant to P.L. 111-5, increased revenues resulting from a referendum under s. 66.0602 (4) to exceed the municipality's levy increase limit under s. 66.0602 (2), increased revenues resulting from a referendum under s. 77.994 (3) (b) 2. b. to increase the rate of the tax imposed under s. 77.994 (2), and expenditures made pursuant to a purchasing agreement with a school district whereby the municipality makes purchases on behalf of the school district; for the year before that year by less than the sum of the inflation factor and the valuation factor, rounded to the nearest 0.10 percent.

AB68-SSA1,1496 Section 1496. 79.10 (11) (b) of the statutes is amended to read:

AB68-SSA1,751,11 79.10 (11) (b) Before October 1, the department of administration shall determine the total funds available for distribution under the lottery and gaming credit in the following year and shall inform the joint committee on finance of that total. Total funds available for distribution shall be all moneys projected to be transferred to the lottery fund under ss. 20.455 (2) (g) and 20.505 (8) (am), and (g) and (jm) and all existing and projected lottery proceeds and interest for the fiscal year of the distribution, less the amount estimated to be expended under ss. 20.455 (2) (r), 20.566 (2) (r), and 20.835 (2) (q) and less the required reserve under s. 20.003 (5). The joint committee on finance may revise the total amount to be distributed if it does so at a meeting that takes place before October 16. If the joint committee on finance does not schedule a meeting to take place before October 16, the total determined by the department of administration shall be the total amount estimated to be distributed under the lottery and gaming credit in the following year.

AB68-SSA1,1497 Section 1497. 84.01 (13) of the statutes is amended to read: