77.92 (4) "Net business income", with respect to a partnership, means taxable income as calculated under section 703 of the internal revenue code Internal Revenue Code; plus the items of income and gain under section 702 of the internal revenue code Internal Revenue Code, including taxable state and municipal bond interest and excluding nontaxable interest income or dividend income from federal government obligations; minus the items of loss and deduction under section 702 of the internal revenue code Internal Revenue Code, except items that are not deductible under s. 71.21; plus guaranteed payments treated as not made to partners under section 707 (a) (c) of the internal revenue code Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds), (2dx) and (3s); and plus or minus, as appropriate, transitional adjustments, depreciation differences and basis differences under s. 71.05 (13), (15), (16), (17) and (19); but excluding income, gain, loss and deductions from farming. "Net business income", with respect to a natural person, estate or trust, means profit from a trade or business for federal income tax purposes and includes net income derived as an employe as defined in section 3121 (d) (3) of the internal revenue code Internal Revenue Code.

77.93 Applicability. (intro.) For the privilege of doing business in this state, there is imposed a temporary recycling surcharge on the following entities:

77.93 (1) All corporations required to file a return under subch. IV or V of ch. 71 that have at least $4,000 more than $1,000,000 in total gross receipts from all activities for the taxable year except corporations that are exempt from taxation under s. 71.26 (1) and that have no unrelated business income reportable under s. 71.24 (1m). The surcharge is imposed on the tax-option corporation, not on its shareholders, except that if a tax-option corporation's surcharge is delinquent, its shareholders are jointly and severally liable for it.

77.93 (4) All insurers that are required to file a return under subch. VII of ch. 71 and that have at least $4,000 more than $1,000,000 in total gross receipts from all activities for the taxable year.

77.94 (1) (intro.) Except as provided in subs. sub. (2) and (3), for taxable years ending beginning after April 1, 1991 December 31, 1999, the surcharge imposed under s. 77.93 is calculated as follows:

77.94 (1) (a) On a corporation under s. 77.93 (1) and (4), an amount equal to the amount calculated by multiplying gross tax liability for the taxable year of the corporation by 5.5% 3 .3%, or in the case of a tax-option corporation an amount equal to the amount calculated by multiplying net income under s. 71.34 by 0.4345% 0.2 607%, up to a maximum of $9,800 $20,000, or $25, whichever is greater.

77.94 (1) (b) On an entity under s. 77.93 (2) or (3), except an entity that has less than $4,000 no more than $1,000,000 of gross receipts, an amount equal to the amount calculated by multiplying net business income as allocated or apportioned to this state by means of the methods under s. 71.04, for the taxable year of the entity by 0.4345% 0.2 607%, up to a maximum of $9,800 $20,000, or $25, whichever is greater.

77.94 (1) (c) On an entity under s. 77.93 (5), except an entity that has a net farm profit gross receipts from farming of less no more than $1,000 $1,000,000, a surcharge of $25, regardless of whether the entity is subject to a surcharge determined under par. (b).

77.96 (6) The department of revenue shall refer to the surcharge under this subchapter as the temporary recycling surcharge.

77.982 (3) From the appropriation under s. 20.835 (4) (gg), the department of revenue shall distribute 97% 97.45% of the taxes collected under this subchapter for each district to that district, no later than the end of the month following the end of the calendar quarter in which the amounts were collected. The taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments and all other adjustments. Interest paid on refunds of the tax under this subchapter shall be paid from the appropriation under s. 20.835 (4) (gg) at the rate under s. 77.60 (1) (a). Those taxes may be used only for the district's debt service on its bond obligations. Any district 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).

77.991 (3) From the appropriation under s. 20.835 (4) (gg), the department of revenue shall distribute 97% 97.45% of the taxes collected under this subchapter for each district to that district, no later than the end of the month following the end of the calendar quarter in which the amounts were collected. The taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments and all other adjustments. Interest paid on refunds of the tax under this subchapter shall be paid from the appropriation under s. 20.835 (4) (gg) at the rate under s. 77.60 (1) (a). Those taxes may be used only for the district's debt service on its bond obligations. Any district 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).

77.996 (2) (i) Formal wear rental firms.

77.996 (4) "Formal wear" includes tuxedos, suits and dresses, but does not include costumes, table linens or household fabrics.

77.996 (5) "Formal wear rental firm" means a facility that rents formal wear to the general public and dry cleans only the formal wear that it rents to the general public.

77.9961 (1) No person may operate a dry cleaning facility in this state unless the person completes and submits to the department a form that the department prescribes and pays to the department a fee for each dry cleaning facility that the person operates. The fee is shall be paid in instalments, as provided in sub. (2), and each instalment is equal to 1.8% of the previous year's gross receipts from the previous 3 months from dry cleaning apparel and household fabrics, but not from formal wear the facility rents to the general public.

77.9961 (2) Persons who owe a fee under this section shall pay it in instalments on or before April 25, July 25, October 25 and January 15 25. The department shall issue a license to each person who pays the fee January 25 instalment and the previous 3 instalments and submits the form under this section. The license is valid through December 31 of for the year during in which the fee January 25 instalment is due. If a dry cleaning facility is sold, the seller may transfer the license to the buyer. Each holder of a license under this section shall display it prominently in the facility to which it applies.

77.9961 (4) (b) Any person who operates a dry cleaning facility and who pays an instalment under sub. (2) after the instalment is due shall pay to the department a penalty of $5 for each day from the date that the instalment is due to the date that the instalment is paid.

77.9964 (4) The department shall reimburse the owner or operator of a formal wear rental firm an amount equal to the sum of any fees paid by the owner or operator under s. 77.9961 (1) prior to the effective date of this subsection .... [revisor inserts date].

79.01 (1) There is established an account in the general fund entitled the "Expenditure Restraint Program Account". There shall be appropriated to that account $25,000,000 in 1991, in 1992 and in 1993, $42,000,000 in 1994 and, $48,000,000 in each year beginning in 1995 and ending in 1999 and $57,000,000 in the year 2000 and in each year thereafter.

79.03 (3c) (f) Distribution amount. If the total amounts calculated under pars. (c) to (e) exceed the total amount to be distributed under this subsection, the amount paid to each eligible municipality shall be paid on a prorated basis. The total amount to be distributed under this subsection from s. 20.835 (1) (b) is $10,000,000 beginning in 1996 and ending in 1999 and $11,875,000 $11,000,000 in the year 2000 and in each year thereafter.

79.03 (4) In 1991, the total amount to be distributed under ss. 79.03, 79.04 and 79.06 from s. 20.835 (1) (d) is $869,000,000. In 1992, the total amount to be distributed under ss. 79.03, 79.04 and 79.06 from s. 20.835 (1) (d) is $885,961,300. In 1993, the total amount to be distributed under ss. 79.03, 79.04 and 79.06 from s. 20.835 (1) (d) is $903,680,500. In 1994, the total amounts to be distributed under this section and ss. 79.04 and 79.06 from s. 20.835 (1) (d) are $746,547,500 to municipalities and $168,981,800 to counties. In Beginning in 1995 and subsequent years ending in 1999, the total amounts to be distributed under ss. 79.03, 79.04 and 79.06 from s. 20.835 (1) (d) are $761,478,000 to municipalities and $168,981,800 to counties. In the year 2000 and subsequent years, the total amounts to be distributed under ss. 79.03, 79.04 and 79.06 from s. 20.835 (1) (d) are $776,707,600 to municipalities and $172,361,400 to counties.

79.05 (2) (c) Its municipal budget, exclusive of principal and interest on long-term debt and exclusive of payments of the recycling fee under s. 289.645, for the year of the statement under s. 79.015 increased over its municipal budget as adjusted under sub. (6), exclusive of principal and interest on long-term debt and exclusive of payments of the recycling fee under s. 289.645, for the year before that year by less than the sum of the inflation factor and the valuation factor, rounded to the nearest 0.10%.

79.058 (3) (b) In Beginning in 1995 and subsequent years ending in 1999, $20,159,000.

79.058 (3) (c) In the year 2000 and subsequent years, $20,763,800.

79.10 (10) (bn) If a person who owns and uses property as specified under sub. (1) (dm) as of the certification date under par. (a), transfers the property after the certification date, the transferee may apply for the credit under sub. (9) (bm) on a form prescribed by the department of revenue. The transferee shall attest that, to the transferee's knowledge, the transferor used the property in the manner specified under sub. (1) (dm) as of the certification date under par. (a). A claim that is made under this paragraph is valid for the year in which the property is transferred.

79.10 (11) (b) Before October 16, the department of administration shall determine the total funds available for distribution under the lottery and gaming credit in the following year and shall inform the joint committee on finance of that total. Total funds available for distribution shall be all moneys projected to be transferred to the lottery fund under ss. 20.455 (2) (g) and 20.505 (8) (am), (g) and (jm) and all existing and projected lottery proceeds and interest for the fiscal year of the distribution, less the amount estimated to be expended under ss. 20.455 (2) (r), 20.566 (2) (r) and s. 20.835 (2) (q) and (3) (r) and less the required reserve under s. 20.003 (5). The joint committee on finance may revise the total amount to be distributed if it does so at a meeting that takes place before November 1. If the joint committee on finance does not schedule a meeting to take place before November 1, the total determined by the department of administration shall be the total amount estimated to be distributed under the lottery and gaming credit in the following year.

79.10 (11) (b) Before October 16, the department of administration shall determine the total funds available for distribution under the lottery and gaming credit in the following year and shall inform the joint committee on finance of that total. Total funds available for distribution shall be all moneys projected to be transferred to the lottery fund under ss. 20.455 (2) (g) and 20.505 (8) (am), (g) and (jm) and all existing and projected lottery proceeds and interest for the fiscal year of the distribution, less the amount estimated to be expended under ss. 20.455 (2) (r), 20.566 (2) (r) and 20.835 (2) (q) and (3) (r) and less the required reserve under s. 20.003 (5). The joint committee on finance may revise the total amount to be distributed if it does so at a meeting that takes place before November 1. If the joint committee on finance does not schedule a meeting to take place before November 1, the total determined by the department of administration shall be the total amount estimated to be distributed under the lottery and gaming credit in the following year.

79.13 (1) In the 1999-2000 fiscal year, the amount that is estimated to be expended from the appropriation under s. 20.835 (2) (q) (dn) is $15,000,000.

79.13 (2) (a) In the 2000-01 fiscal year, and in each fiscal year thereafter, the amount that is estimated to be expended from the appropriation under s. 20.835 (2) (q) (dn) is $15,000,000, plus the amount that is estimated to be expended from the appropriation under s. 20.835 (2) (q) (dn) in the previous fiscal year and less the actual amount that is expended from the appropriation under s. 20.835 (2) (q) (dn) in the previous fiscal year.

79.13 (2) (b) In the 2001-02 fiscal year, the amount that is estimated to be expended from the appropriation under s. 20.835 (2) (q) is $15,000,000, plus the amount that is estimated to be expended from the appropriation under s. 20.835 (2) (dn) in the previous fiscal year and less the actual amount that is expended from the appropriation under s. 20.835 (2) (dn) in the previous fiscal year.

79.13 (2) (c) In the 2002-03 fiscal year, and in each fiscal year thereafter, the amount that is estimated to be expended from the appropriation under s. 20.835 (2) (q) is $15,000,000, plus the amount that is estimated to be expended from the appropriation under s. 20.835 (2) (q) in the previous fiscal year and less the actual amount that is expended from the appropriation under s. 20.835 (2) (q) in the previous fiscal year.

84.01 (30) (g) 1. In this paragraph, "park-and-ride facility" means a facility with a parking lot and, within a reasonable walking distance, a station or transfer point where commuters access a mass transit system.

2. If the department determines that such a provision advances the public interest, a provision exempting the private entity from the restrictions under ss. 84.25 (11) and 86.19 (1), and specifying any requirements that the department determines will practicably advance the purposes of ss. 84.25 (11) and 86.19 (1). This subdivision applies only to park-and-ride facilities.

84.01 (31) State highway rehabilitation funds. The department may not use funds from the appropriations under s. 20.395 (3) (cq) to (cx) for the maintenance or replacement of curb and pavement or other markings, or for the operation, maintenance or replacement of highway signs, traffic signals or highway lighting, unless the maintenance, replacement or operation is in conjunction with activities related to a state trunk highway reconditioning, reconstruction or resurfacing project.

84.013 (2) (a) Major Subject to s. 86.255, major highway projects shall be funded from the appropriations under ss. 20.395 (3) (bq) to (bx) and (4) (jq) and 20.866 (2) (ur) to (uu).

84.013 (2) (b) Reconditioning Subject to s. 86.255, reconditioning, reconstruction and resurfacing of highways shall be funded from the appropriations under s. 20.395 (3) (cq) to (cx).

84.013 (3) (ra) STH 23 between STH 67 and USH 41 in Sheboygan and Fond du Lac counties.

84.013 (3) (zb) USH 41 extending from 1.5 miles south of Frog Pond Road in Oconto County to 1.3 miles north of Schacht Road in Marinette County.

84.013 (4) (a) In Subject to s. 13.489 (1m), in preparation for future major highway projects, the department may perform preliminary engineering and design work and studies for possible major highway projects not listed under sub. (3), but no major highway may be constructed unless the project is listed under sub. (3) or approved under sub. (6).

84.013 (4) (b) The department may not, within any 6-year period, construct a highway project consisting of separate contiguous projects which do not individually qualify as major highway projects but which in their entirety would constitute a major highway project without first submitting the project to the transportation projects commission for its recommendations and report and without specific authorization under sub. (3), except as provided in par. (c) and sub. (6).

84.013 (4) (c) The department may construct highway projects involving STH 59 between STH 164 on the eastern edge of the city of Waukesha and Calhoun Road in Waukesha County and STH 59 from Calhoun Road to the Waukesha County line in Waukesha County without first submitting the projects to the transportation projects commission for its recommendations and report and without specific authorization under sub. (3).

84.014 Intelligent transportation systems. (1) In this section, "intelligent transportation system" means a specialized computer or other technical system, including roadway detector loops, closed circuit television, variable message signs, ramp meters or an integrated traffic signal system, that is used for the purpose of traffic flow measurement and management, congestion avoidance, incident management, travel time information or other similar purposes.