SB803: Bill Text

SB803,24,15 76.025 (5) Property owned by an air carrier company that operates a hub facility in this state is exempt from taxation under this subchapter if the property is used in the operation of the air carrier company.

SB803,132 Section 132 . 76.04 (3) of the statutes is created to read:

SB803,24,20 76.04 (3) An air carrier company claiming the hub facility exemption under s. 76.025 (5) shall annually file with the department, on a form prescribed by the department, a request for the exemption no later than March 1. A request is timely filed 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 Section 133 . 76.31 of the statutes is amended to read:

SB803,25,7 76.31 Determination of ad valorem tax receipts for hub facility exemptions. By July 1, 2004, and every Annually, no later than July 1 thereafter, the department shall determine the total amount of the tax imposed under subch. I of ch. 76 this subchapter that was paid by each air carrier company, as defined in s. 70.11 (42) (a) 1., whose property is exempt from taxation under s. 70.11 (42) (b) 76.025 (5) for the most recent taxable year that the air carrier company paid the tax imposed under subch. I of ch. 76 this subchapter. The total amount determined under this section shall be transferred under s. 20.855 (4) (fm) to the transportation fund.

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 Section 134. 77.54 (20n) (b) of the statutes is amended to read:

SB803,25,17 77.54 (20n) (b) The sales price from the sale of and the storage, use, or other consumption of food and food ingredients, except soft drinks, sold by hospitals, sanatoriums, nursing homes, retirement homes, and community-based residential facilities, as defined in s. 50.01 (1g), and any facility certified or licensed under ch. 48, including prepared food that is sold to the elderly or handicapped disabled by persons providing mobile meals on wheels. In this paragraph, “retirement home" means a nonprofit residential facility where 3 or more unrelated adults or their spouses have their principal residence and where support services, including meals from 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 Section 135. 77.94 (1) of the statutes is amended to read:

SB803,26,2 77.94 (1) Except as provided in sub. (2), the The surcharge imposed under s. 77.93 is an amount equal to the amount calculated by multiplying gross tax liability for the taxable year of the corporation by 3 percent, or in the case of a tax-option corporation an amount equal to the amount calculated by multiplying net income under s. 71.34 by 0.2 percent, up to a maximum of $9,800, or $25, whichever is greater.

SB803,136 Section 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 Section 137 . 78.55 (1) of the statutes is amended to read:

SB803,26,6 78.55 (1) “Air carrier company" has the meaning given in s. 70.11 (42) (a) 1. 76.02 (1).

SB803,138 Section 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 Section 139 . 121.07 (6) (a) (intro.) of the statutes is amended to read:

SB803,26,19 121.07 (6) (a) (intro.) “Shared cost" is the sum of the net cost of the general fund and the net cost of the debt service fund, except that “shared cost" excludes any costs, including attorney fees, incurred by a school district as a result of its participation in a lawsuit commenced against the state, beginning with such costs incurred in the fiscal year in which the lawsuit is commenced, excludes any expenditures from a capital improvement fund created under s. 120.135 or a capital improvement trust fund created under s. 120.137, excludes any debt service costs associated with an environmental remediation project under s. 67.05 (7) (er), and excludes the costs of transporting those transfer pupils for whom the school district operating under ch. 119 does not receive intradistrict transfer aid under s. 121.85 (6) as a result of s. 121.85 (6) (am). In this paragraph:

SB803,140 Section 140 . 121.91 (4) (h) of the statutes is repealed.

SB803,141 Section 141. 227.53 (1) (b) 1. of the statutes is amended to read:

SB803,27,3 227.53 (1) (b) 1. The tax appeals commission, the department of revenue, except that if the petitioner is the department of revenue, the prevailing parties before 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 Section 142. Initial applicability.

SB803,27,7 (1) Hub facility exemption. The treatment of ss. 70.11 (42), 76.02 (1) and (4m), 76.025 (5), 76.04 (3), 76.31, and 78.55 (1) first applies to the property tax assessments as of January 1, 2020.

SB803,27,12 (2) Repealing obsolete references and updating references. The treatment of ss. 71.05 (22) (f) 1., 2., and 3., 71.07 (6) (am) 1., 1m., and 2. d., (8), and (9e) (a), (ac), (ad), (af), (ah), (aj) (intro.), (ap), (at), and (g) 2., 71.10 (4) (b) and (j), 71.15 (2), 71.22 (11), 71.25 (14), 71.66 (2) (c) and (d), and 77.94 (1) and (2) first applies to taxable years beginning after December 31, 2018.

SB803,28,2 (3) Adding titles and repealing obsolete additions and subtractions. The treatment of ss. 71.05 (6) (a) 1. (title), 2. (title), 3. (title), 4., 5. (title), 6. (title), 7., 8. (title), 9., 10. (title), 12. (title), 13. (title), 14. (title), 15. (title), 16. (title), 17., 18. (title), 20. (title), 21., 22., 23. (title), 24. (title), 25. (title), 26. (title), 27. (title), 28. (title), and 29. (title) and (b) 1. (title), 2. (title), 3. (title), 3m. (title), 4. (title), 5. (title), 6. (title), 8. (title), 9. (title), 9m. (title), 10. (title), 12. (title), 13., 14., 17., 18., 19. (title), 20., 21. (title), 22. (title), 23. (title), 25. (title), 26. (title), 28. (title), 29. (title), 30. (title), 31. (title), 32. (title), 32m. (title), 33. (title), 34. (title), 35. (title), 36., 37., 38. (title), 39., 40., 41., 42. (title), 43. (title), 44., 45. (title), 46. (title), 47., 47m., 48. (title), 48m. (title), 49. (title), 50. (title), 51. (title), 52. (title), and 53. (title) and 71.07 (5) (a) 15., 71.26 (2) (a) 10., and 71.85 (3) first applies to taxable years beginning on January 1, 2019.

SB803,143 Section 143. Effective dates. This act takes effect on the day after publication, except as follows:

SB803,28,6 (1) Reimbursement for training. The treatment of s. 73.06 (1) takes effect on January 1 of the year following the year in which this subsection takes effect.

SB803,28,7 (End)