Wisconsin Legislature: Ch. Tax 13 TOC

Chapter Tax 13

INVESTMENT AND LOCAL IMPACT FUND

Tax 13.01 Purpose.

Tax 13.02 Scope.

Tax 13.03 Definitions.

Tax 13.05 Transfer of taxes, funds, and fees.

Tax 13.06 Direct payments.

Tax 13.07 Discretionary payments.

Tax 13.08 Expenditures.

Tax 13.09 Audits.

Tax 13.10 Fiscal guidelines.

Tax 13.11 Accounting procedures.

Tax 13.12 Recoupment and withholding of payments.

Note: Chapter Tax 13 as it existed on November 30, 1982, was repealed and a new chapter Tax 13 was created effective December 1, 1982.

Tax 13.01 Purpose. The purpose of this chapter is to establish standards and procedures for the issuance of funds generated by a net proceeds occupation tax to municipalities for costs associated with social, educational, environmental, and economic impacts of metalliferous mineral mining incurred prior to, during, and after extraction of metalliferous minerals.

History: Cr. Register, November, 1982, No. 323, eff. 12-1-82.

Tax 13.02 Scope. Pursuant to s. 70.395 (2) (c), Stats., the provisions of this chapter shall govern the distribution and use of net proceeds occupation tax monies.

History: Cr. Register, November, 1982, No. 323, eff. 12-1-82.

Tax 13.03 Definitions.

(1) “Board” means investment and local impact fund board.

(2) “Certify” or “certification” means filing with the department of administration a written confirmation of specific transfers, payments, or investments to be made by the department of administration.

(3) “Construction” means the activities described in the approved mining plan which can only occur at the mining site with the issuance of a mining permit and written authorization to commence mining under ss. 293.37, 293.49, and 293.51, Stats.

(4) “Construction period payment” means an amount equal to $100,000 for each county, city, village, town, and Native American community containing at least 15% of a minable ore body eligible to receive a payment under s. 70.395 (2) (d) 5., Stats., during the construction period.

(4m) “Eligible recipient” means a county, city, village, town, tribal government, or local impact committee authorized under s. 293.43 (3), Stats., actively involved or eligible to be involved in the good faith negotiation of a local agreement under s. 293.43, Stats., with the person filing the notice of intent under s. 293.31 (1), Stats.

(5) “First dollar payment” means an amount equal to $100,000 for each county, city, village, town, or Native American community eligible to receive a payment under s. 70.395 (2) (d) 1., 2. or 2m., Stats. If the tax collected under ss. 70.38 to 70.39, Stats., in any year is less than the first dollar payment as defined in this subsection, the first dollar payment for that year means the total amount of taxes collected under ss. 70.38 to 70.39, Stats.

(6) “Impact fund” means investment and local impact fund.

(8) “Mine” means an excavation in or at the earth’s surface made to extract metalliferous minerals for which a permit has been issued under s. 293.49, Stats.

(9) “Mining” has the meaning under s. 70.375 (1) (b), Stats.

(10) “Mining permit application” means the mining permit application form filed with the department of natural resources pursuant to s. NR 132.06, Wis. Adm. Code.

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.