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76.66(2) (2)If another state or foreign country requires a domestic insurer doing business in that state or country to pay taxes greater in the aggregate than the aggregate amount of taxes that a nondomestic insurer doing business in this state would pay, each insurer domiciled in that state or foreign country shall pay to this state for the same year the amount that a domestic insurer doing a similar business would be required to pay to the other state or foreign country.
76.66 History History: 1979 c. 102 s. 26; Stats. 1979 s. 76.66; 1983 a. 27; 1989 a. 31.
76.66 Annotation Section 646.51 (7) is applicable to franchise taxes, income taxes, and fire department dues. Only Wisconsin's assessments are used for offsets against Wisconsin taxes. If assessments are reimbursed, the tax credit should be recaptured. 72 Atty. Gen. 17.
76.67 76.67 Reciprocal taxation of foreign insurers.
76.67(1)(1)In this section, “taxes" means the taxes imposed on foreign insurers under ss. 76.60, 76.63, 76.65 (2) and 601.93 less offsets allowed against those taxes under s. 646.51 (7) or the amounts imposed on domestic insurers by another state for similar purposes.
76.67(2) (2)If any domestic insurer is licensed to transact insurance business in another state, this state may not require similar insurers domiciled in that other state to pay taxes greater in the aggregate than the aggregate amount of taxes that a domestic insurer is required to pay to that other state for the same year less the credits under ss. 76.635, 76.636, 76.637, 76.638, and 76.655, except that the amount imposed shall not be less than the total of the amounts due under ss. 76.65 (2) and 601.93 and, if the insurer is subject to s. 76.60, 0.375 percent of its gross premiums, as calculated under s. 76.62, less offsets allowed under s. 646.51 (7) or under ss. 76.635, 76.636, 76.637, 76.638, 76.639, and 76.655 against that total, and except that the amount imposed shall not be less than the amount due under s. 601.93.
76.67 History History: 1975 c. 372 s. 41; 1979 c. 34; 1979 c. 102 s. 26; 1979 c. 177; Stats. 1979 s. 76.67; 1983 a. 27; 1989 a. 31; 1999 a. 30; 2005 a. 74, 259; 2009 a. 2, 28; 2017 a. 176.
76.68 76.68 License; issuance; collection of fees.
76.68(1)(1)Every license issued under this subchapter and chs. 600 to 646 shall certify that payment of the license fee or tax and the fee required by s. 601.31 (1) (b) has been made, be signed by the commissioner of insurance and be in a form approved by the attorney general.
76.68(2) (2)No suit may be brought to restrain or enjoin the collection of any license fee or tax imposed or provided for by this subchapter, and the fees required by s. 601.31. Any action to recover any license fee or tax imposed or provided for by this subchapter or any fee required under s. 601.31, shall be brought in the circuit court for Dane County within 6 months from the time of the payment. The state may be served in the suit as provided in s. 801.11 (3). This subsection is the exclusive remedy by which to recover any license fee or tax imposed or provided for by this subchapter or any fee required under s. 601.31.
76.68(3) (3)No action may be commenced to compel the issuance of the certificate of authority provided for by chs. 600 to 646 until the license fee imposed by this subchapter and the fees under s. 601.31 have been fully paid.
76.68(4) (4)The attorney general shall institute suit in the circuit court for Dane County to recover any license fees or tax not paid within the time prescribed by this subchapter, and the fees required by s. 601.31.
76.68 History History: 1971 c. 40 s. 93; 1971 c. 260; Sup. Ct. Order, 67 Wis. 2d 585, 773 (1975); 1977 c. 339; 1979 c. 32 s. 92 (5); 1979 c. 89 s. 543; 1979 c. 102 ss. 26, 237; 1979 c. 177; Stats. 1979 s. 76.68; 2007 a. 170.
76.69 76.69 Deduction for personal property taxes. Any domestic insurer may deduct from the license fee imposed on the insurer for any year under s. 76.65 (1) an amount equal to one-half of the general property taxes paid for the previous year on personal property in this state which is used in the operation of its business and not held primarily for investment purposes, but no such deduction may exceed 25 percent of the license fee.
76.69 History History: 1971 c. 289; 1979 c. 102 s. 26; Stats. 1979 s. 76.69.
subch. IV of ch. 76 SUBCHAPTER IV
TELEPHONE COMPANY TAX
76.80 76.80 Definitions. In this subchapter:
76.80(1) (1)“Department" means the department of revenue.
76.80(2) (2)“Qualified broadband service property” means tangible personal property that meets any of the following standards:
76.80(2)(a) (a) The property is installed in a rural area prior to January 1, 2020, and is used to provide Internet access service to the rural area at actual speeds that are at least a download speed of 25 megabits per second and an upload speed of 3 megabits per second.
76.80(2)(b) (b) The property is installed in a rural or underserved area after December 31, 2019, and is used to provide Internet access service to the rural or underserved area at actual speeds that meet or exceed the higher of the following thresholds:
76.80(2)(b)1. 1. A download speed of 25 megabits per second and an upload speed of 3 megabits per second.
76.80(2)(b)2. 2. The download and upload speed benchmarks for fixed services as designated by the federal communications commission in its inquiries regarding advanced telecommunications capability under 47 USC 1302 (b).
76.80(2m) (2m)“Rural area” means an area in this state that is located outside a federal metropolitan statistical area or is located in a city, village, or town with a population of not more than 14,000 and a population density of not more than 2,500 per square mile. For purposes of sub. (2) (a), the determination of whether an area meets the criteria of this subsection shall be made on the basis of the 2010 federal decennial census, except that the determination of population density shall be made using the 2017 population density per square mile by municipality estimates available from the department of administration.
76.80(3) (3)“Telecommunications services" means the transmission of voice, video, facsimile or data messages, including telegraph messages, except that “telecommunications services" does not include video service, as defined in s. 66.0420 (2) (y), radio, one-way radio paging or transmitting messages incidental to transient occupancy in hotels, as defined in s. 97.01 (7).
76.80(4) (4)“Telephone company" means any person that provides to another person telecommunications services, including the resale of services provided by another telephone company. “Telephone company" does not include a person who operates a private shared telecommunications system, as defined in s. 196.201 (1), and who is not otherwise a telephone company.
76.80(5) (5)“Underserved area" means an area in this state in which Internet access service at the highest speed threshold described in sub. (2) (b) is not available from at least 2 wired providers.
76.80 History History: 1995 a. 351 ss. 17, 18, 32; 2007 a. 42; 2009 a. 276; 2015 a. 55; 2019 a. 128; s. 35.17 correction in (2) (a).
76.81 76.81 Imposition. There is imposed a tax on the real property of, and the tangible personal property of, every telephone company, excluding property that is exempt from the property tax under s. 70.11 (39) and (39m), motor vehicles that are exempt under s. 70.112 (5), property that is used less than 50 percent in the operation of a telephone company, as provided under s. 70.112 (4) (b), treatment plant and pollution abatement equipment that is exempt under s. 70.11 (21), and qualified broadband service property. Except as provided in s. 76.815, the rate for the tax imposed on each description of real property and on each item of tangible personal property is the net rate for the prior year for the tax under ch. 70 in the taxing jurisdictions where the description or item is located. The real and tangible personal property of a telephone company shall be assessed as provided under s. 70.112 (4) (b).
76.815 76.815 Combined reporting. For taxes payable in 1998 and 1999, telephone companies that have more than 150,000 access lines in this state may submit a combined report of their items of personal property. Any company that does so shall pay the tax on those items at a rate that reflects the company's weighted average property tax rate based on the value and location of its real property in this state.
76.815 History History: 1995 a. 351.
76.82 76.82 Assessment. The department, using the methods that it uses to assess property under s. 70.995, shall assess the property that is taxable under s. 76.81, including property that is exempt under s. 70.11 (27) from the tax under ch. 70, at its value as of January 1.
76.82 History History: 1995 a. 351.
76.83 76.83 Report; payment. On or before March 1, every telephone company shall send to the department a completed form that the department prescribes. Upon written request, the department may extend the time for filing the report by no more than 30 days. The requirements for payment of taxes under s. 76.13 (2a), as they apply to the tax under subch. I, apply to the tax under this subchapter.
76.83 History History: 1995 a. 351.
76.84 76.84 Administration.
76.84(1)(1)On or before October 1, the department shall notify each telephone company that is subject to the tax under s. 76.81 of the assessed value of its property.
76.84(2) (2)On or before November 1, the department shall notify each telephone company that is subject to the tax under s. 76.81 of the amount of that tax.
76.84(4) (4)Sections 76.03 (4), 76.05, 76.06, 76.075, 76.08, 76.09, 76.13 (1), (2) and (3), 76.14, 76.18, 76.22, 76.23, 76.25 and 76.28 (4) to (6), as they apply to the tax under subch. I, apply to the tax under this subchapter.
76.84(5) (5)Section 71.91, as it applies to the collection of delinquent taxes under ch. 71, applies to the collection of delinquent taxes under this subchapter.
76.84 History History: 1995 a. 351; 1997 a. 27; 2013 a. 20.
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