Wisconsin Legislature: Tax 13.05(4)(b)2.

Note: The mine permit application is Form 2700-4, Rev. 4-82.

(10m) “Mining related purposes” has the meaning designated in s. 70.375 (1) (bm), Stats.

(11) “Mining site” means the location:

(a) Of a metalliferous ore deposit for which a mining permit application has been filed pursuant to s. 293.37, Stats.

(b) Designated by s. 70.375 (1) (av), Stats., limited to the proposed location of the defined areas, structures, and equipment as shown in a mining plan:

1. Filed as part of a mining permit application under s. 293.37, Stats., or

2. Filed with the board as part of the written notice by a person intending to begin construction under s. Tax 13.05.

(12) “Municipality” means any county, city, village, town, or school district. Pursuant to s. 20.002 (13), Stats., this definition also includes any federally recognized tribal governing body.

(13) “Native American community” means a federally recognized tribal governing body.

(14g) “Notice of intent distribution” means an amount equal to $225,000 maximum disbursed by the board to eligible municipalities, Native American communities, and local impact committees, on an as-needed basis pursuant to s. 70.395 (2) (fm), Stats.

(14r) “Notice of intent payment” means an amount equal to $225,000 maximum to be paid in 3 increments of $75,000 each until a refund is made or negotiations for a local agreement lapse, deposited into the impact fund pursuant to s. 70.395 (2) (dc), Stats.

(16) “Person” means a sole proprietorship, partnership, association, or corporation and includes a lessee engaged in mining metalliferous minerals.

(18) “Project reserve fund” means an amount equal to 10% of the net proceeds tax paid by each mine plus all accrued interest.

(19) “Tax” means the net proceeds occupation tax imposed on persons engaged in mining metalliferous minerals in this state.

History: Cr. Register, November, 1982, No. 323, eff. 12-1-82; emerg. cr. (10m), eff. 1-1-86. am. (4), cr. (10m), r. and recr. (11), Register, September, 1986, No. 369, eff. 10-1-86; emerg. cr. (20) and (21), eff. 12-14-92; emerg. cr. (4m), (14g) and (14r), eff. 5-17-93; am. (3), (10), (11) (a) and (b) 1., r. and recr. (4), cr. (4m), (14g) and (14r), r. (15) and (17), Register, August, 1993, No. 452, eff. 9-1-93; corrections in (3), (4m), (5), (8), (11) (a) and (b) 1. made under s. 13.93 (2m) (b) 7., Stats., Register September 2006 No. 609; CR 16-076: r. (7), am. (9), r. (14), am. (14g), (14r) Register January 2018 No. 745, eff. 2-1-18.

Tax 13.05 Transfer of taxes, funds, and fees.

(3) Construction fee.

(a) A person who engages in construction shall pay a construction fee to the department of revenue equal to an amount sufficient to make all the construction period payments that year under s. 70.395 (2) (d), Stats. This fee shall be used exclusively by the board to make construction period payments.

(b) Any person intending to begin construction shall notify the board by registered mail 90 days prior to the time construction begins. This written notice of intent shall include:

1. The name and address of the person intending to begin construction.

2. A mining plan showing the location of the mining site.

3. The names of all municipalities containing at least 15% of the minable ore body.

(c) Within 45 days after the receipt of the written notice of intent to begin construction, the board shall notify the department of revenue and give written public notice listing the counties, cities, villages, towns, and Native American communities to receive construction period payments.

(d) In determining the construction fee, construction is considered to begin in all cities, villages, and towns that are part of the mining site when it begins in any part of the mining site.

(e) Within 7 days after the beginning of construction, a person shall pay the construction fee to the department of revenue for deposit in the impact fund.

(4) Notice of intent payment.

(a) Procedure. Each person filing a notice of intent to collect data with the department of natural resources under s. 293.31 (1), Stats., shall make a notice of intent payment to the department of revenue for deposit in the impact fund, equal to an amount sufficient to make all of the notice of intent distributions under s. 70.395 (2) (dc), Stats.

(b) Information provided to the board. Any person filing a notice of intent to collect data with the department of natural resources shall within 7 days after that filing submit to the board the following:

1. A copy of the notice of intent to collect data.

2. A map showing the location of the ore body and proposed mining site.

3. A list of counties, cities, villages, towns, Native American communities, and local impact committees that may be eligible to be actively involved in the negotiation of a local agreement with that person, pursuant to s. 293.43, Stats. Those listed may be eligible to receive a notice of intent distribution.

(c) Information provided to eligible recipients. Within 7 days after the receipt of the notice of intent payment, the board shall give written notice to the counties, cities, villages, towns, Native American communities, and local impact committees that may be eligible to receive notice of intent distributions and shall distribute guidelines for uses of the distributions to each.

(d) Refunds of undistributed monies. Six months after the date of the signing of the local agreement under s. 293.43, Stats., the board shall refund to the person making the notice of intent payment any money paid under this subsection but undistributed by the board to eligible recipients.

History: Cr. Register, November, 1982, No. 323, eff. 12-1-82; am. (3) (a), (b) and (c), Register, September, 1986, No. 369, eff. 10-1-86; emerg. cr. (4), eff. 12-14-92; emerg. cr. (4), eff. 5-17-93; r. (1) (a), (2) and (3) (e), renum. (3) (intro.) to (d) to be (3) (a) to (e) and am. (3) (a) and (d), cr. (3) (b) 3. and (4), Register, August, 1993, No. 452, eff. 9-1-93; corrections in (4) (a), (b) 3., and (d) made under s. 13.93 (2m) (b) 7., Stats., Register September 2006 No. 609; CR 16-076: r. (1), am. (3) (a), renum. (4) (a) (intro.) to (4) (a) and am., r. (4) (a) 1. to 3. Register January 2018 No. 745, eff. 2-1-18.

Tax 13.06 Direct payments.

(1) First dollar payments. Certain counties, cities, villages, towns, and Native American communities shall receive a first dollar payment under s. 70.395 (2) (d), Stats. Only county expenditures of first dollar payments are restricted under s. 70.396, Stats. Cities, villages, towns, and Native American communities are not restricted to mining-related expenditures of first dollar payments. Each December, the board shall certify to the department of administration the specific payments to be made on the first Monday in January of the next year.

(3) Notice of intent distributions.

(a) Procedure. Eligible recipients may receive a notice of intent distribution from the board for reasonable local agreement negotiation-related expenses according to the following procedure:

1. An eligible recipient shall notify the board and the person making payment under s. Tax 13.05 (4) in writing that it is intending to begin negotiations or is preparing to negotiate a local agreement.

2. On an as-needed basis, an eligible recipient shall provide documentation to the board of the costs that have been incurred or expenses to be incurred. To document the expenses, the eligible recipient shall submit a copy of each bill received, contracts negotiated, or proposals and budgets for future expenses to the board and to the person making payment under s. Tax 13.05 (4).

3. The board shall make payment from monies received under s. Tax 13.05 (4) to the eligible notice of intent distribution recipient within 3 weeks for the amount of the reasonable expenditures that have occurred or to be incurred.

(b) Prior costs. Unless agreed to in writing between an eligible recipient and the person making payment under s. Tax 13.05 (4), the person shall be liable for costs relating to the negotiation of a local agreement incurred prior to the making of the deposit under s. 70.395 (2) (dc), Stats., and for costs incurred prior to the written notice given by the eligible recipient under par. (a) 1. if such notice and deposit are made or required to be made.

History: Cr. Register, November, 1982, No. 323, eff. 12-1-82; emerg. cr. (2) (c), eff. 1-1-86; r. and rec. (2) (intro.), (a) and (b), am. (5) (a), Register, September, 1986, No. 369, eff. 10-1-86; emerg. r. and recr. (3), eff. 12-14-92; emerg. r. and recr. (3), eff. 5-17-93; am. (1) (intro.), r. (1) (d) 2. and (5) (e), r. and recr. (2) and (3), Register, August, 1993, No. 452, eff. 9-1-93; corrections in (2) (a), (3) (b) and (4) (c) made under s. 13.93 (2m) (b) 7., Stats., Register September 2006 No. 609; CR 16-076: renum. (1) (intro.) to (1) and am., r. (1) (a) to (d), (2), (4), (5) Register Jnuary 2018 No. 745, eff. 2-1-18.

Tax 13.07 Discretionary payments. In accordance with s. 70.395 (2) (f), (fm), and (g), Stats., any municipality may apply to the board for a discretionary payment from the impact fund.

(2) Discretionary payment program. The annual discretionary payment program includes the following procedures:

(a) Application process. The application process shall include the following steps:

1. Before June 1, the board may adopt an overall funding ceiling for the discretionary payment program outlined in this subsection. The level of the ceiling shall be based on the financial status of the impact fund, the board’s expectation of what municipalities will need from the impact fund in the next year, and a review of the status of mineral development projects in the state. The overall funding ceiling shall be viewed throughout the application review process as a fiscal control upon the board. The board may modify the ceiling, as it deems necessary, once it has fully determined the merits of each application.

2. Before June 1, the board shall give written public notice announcing its intent to distribute discretionary grants and the total funds available for distribution. The board shall give written notice of the grant program and grant guidelines to local governments reasonably expected to be affected by metallic mineral development.

3. All discretionary grant applications submitted to the board shall be postmarked on or before July 31 in order to receive funding consideration.

4. Each application shall include a supporting resolution from the appropriate local governing body or bodies. The supporting resolutions submitted to the board shall be postmarked on or before August 31.

a. Each local or joint impact committee application shall be accompanied by a supporting resolution from the committee.

b. Each joint impact committee application shall be accompanied by a supporting resolution from each local committee within the area served by the joint committee and from each municipality which appoints the joint committee.

c. Each local impact committee application shall be accompanied by a supporting resolution from its appointing authority.

5. A municipality may submit more than one application. Two or more municipalities may submit a joint application.

6. The board may provide partial funding to a municipality for a mining-related project. The board may also require municipalities to provide matching funds toward project costs as a condition for receiving a discretionary grant.

(b) Application contents. An application may take one of 2 forms:

1. ‘Project proposal.’ Municipalities seeking funds for a particular public service or facility, including the design, construction, or maintenance of a public facility, the hiring of consultants to provide specific legal, planning, local development, or technical assistance shall develop a project proposal for consideration by the board. The appropriate form shall be furnished by the board upon request. Information on the following shall be provided for a project proposal:

a. A detailed description of the project and its component parts.

b. The facts which verify the mining impact the proposal will address.

c. A detailed budget for the proposal including the local funding contribution the municipality plans to make or any outside funding that would be used for the project.

d. The project timetable, including the date of commencement and the date the project is expected to be completed.

e. A description of any alternatives to the proposed project which were considered and an explanation of why the proposed project was rated more highly than the alternatives.

f. A description of how the project will alleviate a mining impact.

2. ‘Mining impact brief.’ Municipalities seeking funding for the operations of a local impact committee or a joint impact committee shall submit a mining impact brief. The appropriate form shall be furnished by the board upon request. Mining impact briefs shall include:

a. A description of the proposed committee activities to be performed.

b. A detailed budget including a description of the amount and sources of other funds and resources that will be applied toward committee activities during the proposed project.

c. An explanation of how the proposed committee activities will alleviate a mining related impact or impacts.

d. A description of how the project will be coordinated with other and other local and joint impact committees.

e. A comprehensive description of the committee’s long-term plans and goals, including a description of the committee activities for which it anticipates that funding will be sought from the board and from other sources in the year subsequent to the proposed project and during the long-term planning period.

f. A description of how the proposed activities to be funded relate to the long-term plans of the committee.

(c) Application review process. All applications shall be reviewed by the board. The following criteria shall be used to evaluate each application:

1. The extent to which the impact is caused by metallic mining and the severity of the actual or potential impact.

2. The extent to which the applicant is prepared to deal with the mining impact and is using all possible resources to address the situation. Consideration shall be given to the following factors:

a. Whether the applicant will complement the project with other community assistance programs, resources, funds, or expertise.

b. Whether the applicant has demonstrated an ability and willingness to plan for its future.

c. Whether the applicant had demonstrated a willingness to cooperate with neighboring jurisdictions.

3. The extent to which the applicant will make effective use of a mining impact grant. Consideration shall be given to the following factors:

a. Whether the proposal is likely to accomplish its purpose and addresses the impact.

b. Whether the request is well-reasoned and cost-effective.

c. Whether the project duplicates other planned activities.

4. The extent to which funding for the impact is necessary.

5. The extent to which the applicant has received any payments under s. Tax 13.06.

6. The board shall consider the following additional criteria in evaluating a funding application submitted by a local impact committee:

a. The extent to which the funding proposal conforms with the statutory purposes of a local impact committee in s. 293.33 (1), Stats., and meets the requirements of s. 293.33 (4), Stats.

b. The adequacy of the local impact committee’s long-term plan and the appropriateness of the funding proposal in relation to the long-term plan.

c. The degree of support provided to the local impact committee by its appointing authority, including staff support, direct financial support, and approval by the appointing authority of the local impact committee’s activities, as evidenced by supporting resolution.

d. The efforts of the local impact committee to obtain additional funding from other sources.

e. The past success of the local impact committee in accomplishing its statutory purposes.

f. The performance of the local impact committee in financial audits and the steps taken by the local impact committee to correct inadequacies noted in audits.