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:

SB45,789,22 79.036 (5) For the distribution in 2025, the payment under this section to the city of Green Bay shall be the amount otherwise determined for the city under this section, plus $1,000,000 for reimbursement of public safety costs associated with the national football league draft in April 2025.

SB45,1511 Section 1511. 79.04 (7m) of the statutes is created to read:

SB45,790,12 79.04 (7m) (a) Annually, the department of administration, upon certification by the department of revenue, shall distribute a payment from the public utility account to each municipality and county in which an energy storage facility with a name-plate capacity of at least one megawatt is located. If the energy storage facility is located in a city or village, the city or village receives a payment equal to two-thirds of the product of the facility’s name-plate capacity multiplied by $2,000 and the county in which the energy storage facility is located receives a payment equal to one-third of the product of the facility’s name-plate capacity multiplied by $2,000. If the energy storage facility is located in a town, the town receives a payment equal to one-third of the product of the facility’s name-plate capacity multiplied by $2,000 and the county in which the energy storage facility is located receives a payment equal to two-thirds of the product of the facility’s name-plate capacity multiplied by $2,000.

SB45,791,2 (b) Annually, the department of administration, upon certification by the department of revenue, shall distribute a payment from the public utility account to each municipality and county in which a liquefied natural gas storage facility is located. If the liquefied natural gas storage facility is located in a city or village, the city or village receives a payment equal to 6 mills multiplied by the net book value of the liquefied natural gas storage facility and the county in which the liquefied natural gas storage facility is located receives a payment equal to 3 mills multiplied by the net book value of the liquefied natural gas storage facility. If the liquefied natural gas storage facility is located in a town, the town receives a payment equal to 3 mills multiplied by the net book value of the liquefied natural gas storage facility and the county in which the liquefied natural gas storage facility is located receives a payment equal to 6 mills multiplied by the net book value of the liquefied natural gas storage facility.

SB45,1512 Section 1512. 79.05 (1) (ae) of the statutes is created to read:

SB45,791,7 79.05 (1) (ae) “Growth portion of base and supplemental county and municipal aid” means the total amount of payments received by a municipality under ss. 79.036 and 79.037 in the applicable year minus the total amount of payments under ss. 79.036 and 79.037 received by the municipality in 2024.

SB45,1513 Section 1513. 79.05 (1) (ag) of the statutes is created to read:

SB45,791,10 79.05 (1) (ag) “Growth portion of payments for municipal services” means an amount equal to one of the following, whichever is greater:

SB45,791,13 1. The total amount of payments received by a municipality under s. 70.119 (7) in the applicable year minus the total amount of payments under s. 70.119 (7) received by the municipality in 2024.

SB45,791,14 2. Zero.