SB45,785,9 77.88 (2) (ac) 1. If the land transferred under par. (a) meets the eligibility requirements under s. 77.82 (1) (a), (ag), and (b), the land shall continue to be designated as managed forest land if the transferee, within 30 days after a transfer of ownership, files a form provided by the department signed by the transferee. By signing the form, the transferee certifies to the department an intent to comply with the existing management plan for the land and any amendments to the plan. The transferee shall provide proof that each person holding any encumbrance on the land agrees to the designation. The transferee may designate an area of the transferred land closed to public access as provided under s. 77.83. The department shall issue an order continuing the designation of the land as managed forest land under the new ownership. The transferee shall pay a $100 fee that will accompany the report. The fee shall be deposited in the conservation fund. Twenty dollars of the fee or a different amount of the fee as may be established under subd. 2. shall be and credited to the appropriation under s. 20.370 (2) (cr). The department shall immediately notify each person entitled to notice under s. 77.82 (8).

SB45,1503 Section 1503. 77.88 (5m) of the statutes is amended to read:

SB45,785,14 77.88 (5m) Withdrawal fee. The withdrawal fee assessed by the department under subs. (1) (c), (2) (ac) 2. and 3., (am), and (c), (3), and (3j) (c), and (3m) shall be $300. The fee shall be deposited in the conservation fund and credited to the appropriation under s. 20.370 (2) (cr).

SB45,1504 Section 1504. Subchapter XIV of chapter 77 [precedes 77.9981] of the statutes is created to read:

SB45,785,17 CHAPTER 77

SB45,785,19 SUBCHAPTER XIV REGIONAL TRANSIT AUTHORITY FEE

SB45,786,7 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.

SB45,786,10 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.

SB45,786,17 (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.

SB45,787,6 (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).

SB45,787,10 (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.

SB45,787,12 (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.

SB45,787,18 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.

SB45,1505 Section 1505. 79.005 (1j) of the statutes is created to read:

SB45,787,21 79.005 (1j) (a) “Energy storage facility” means property to which all of the following applies:

SB45,787,22 1. The property is interconnected to the electrical grid.

SB45,788,2 2. The property is designed to receive electrical energy, to store the electrical energy as another form of energy, and to convert that other form back into electrical energy.

SB45,788,5 3. The property delivers the electrical energy converted from some other form, as described in subd. 2., for sale or to use for providing reliability or economic benefits to the electrical grid.

SB45,788,10 4. The property is owned by a light, heat, and power company assessed under s. 76.28 (2) or 76.29 (2), not including property described in s. 66.0813 unless the property is owned or operated by a local governmental unit located outside of the municipality, or by an electric cooperative assessed under ss. 76.07 and 76.48, respectively, or by a municipal electric company under s. 66.0825.

SB45,788,15 (b) “Energy storage facility” includes hydroelectric pumped storage, compressed air energy storage, regenerative fuel cells, batteries, superconducting magnetic energy storage, flywheels, thermal energy storage systems, and hydrogen storage, or combination thereof, or any other similar technologies as determined by the federal energy regulatory commission.

SB45,1506 Section 1506. 79.005 (1L) of the statutes is created to read:

SB45,788,22 79.005 (1L) “Liquefied natural gas storage facility” means a liquefied natural gas storage facility owned by a light, heat, and power company assessed under s. 76.28 (2) or 76.29 (2), not including property described in s. 66.0813, unless the property is owned or operated by a local governmental unit located outside of the municipality, by an electric cooperative assessed under ss. 76.07 and 76.48, respectively, or by a municipal electric company under s. 66.0825.

SB45,1507 Section 1507. 79.015 of the statutes is amended to read:

SB45,789,6 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.

SB45,1508 Section 1508. 79.036 (1) (intro.) of the statutes is amended to read:

SB45,789,10 79.036 (1) (intro.) Except as provided in subs. (2), (3), and (4), and (5), for the distribution in 2024 and in subsequent years, each county and municipality shall receive payments under this section as follows:

SB45,1509 Section 1509. 79.036 (1) (b) of the statutes is amended to read:

SB45,789,17 79.036 (1) (b) For the distribution in 2025 and subsequent years, each county and municipality shall receive a payment equal to the proportion of the total payments from the county and municipal aid account under s. 25.491 (2) (a) that the county or municipality received in 2024 multiplied by the amount credited under s. 25.491 (2) (a) for the year in to the county and municipal aid account under s. 25.491 (2).

SB45,1510 Section 1510. 79.036 (5) of the statutes is created to read: