SB40-SSA1,1175,3

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1(d) A requirement that no grant may be awarded under this section without it
2being approved by the board of each county in which the land to be acquired is
3located.

SB40-SSA1,1175,54 (e) Requirements concerning the use of sound forestry practices on land
5acquired under this section.

SB40-SSA1,1175,86 (fm) A requirement that no more than 10 percent of grant funding available
7under this section may be used to acquire parcels of land that are less than 10 acres
8in size.

SB40-SSA1,1175,119 (gm) A requirement that land acquired with a grant under this section be open
10to hunting, fishing, and trapping during all applicable hunting, fishing, and trapping
11seasons.

SB40-SSA1,1175,14 12(4) Use of land. Land acquired under this section may be used for purposes
13in addition to those specified in sub. (2) if the additional uses are compatible with the
14purposes specified in sub. (2).

SB40-SSA1,1176,616 77.92 (4) "Net business income," with respect to a partnership, means taxable
17income as calculated under section 703 of the Internal Revenue Code; plus the items
18of income and gain under section 702 of the Internal Revenue Code, including taxable
19state and municipal bond interest and excluding nontaxable interest income or
20dividend income from federal government obligations; minus the items of loss and
21deduction under section 702 of the Internal Revenue Code, except items that are not
22deductible under s. 71.21; plus guaranteed payments to partners under section 707
23(c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de),
24(2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (3g), (3s), (3n), (3p), (3t), (3w), (5b), (5e),
25(5f), (5g), and (5h), (5i), (5j), and (5k); and plus or minus, as appropriate, transitional

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1adjustments, depreciation differences, and basis differences under s. 71.05 (13), (15),
2(16), (17), and (19); but excluding income, gain, loss, and deductions from farming.
3"Net business income," with respect to a natural person, estate, or trust, means profit
4from a trade or business for federal income tax purposes and includes net income
5derived as an employee as defined in section 3121 (d) (3) of the Internal Revenue
6Code.

SB40-SSA1,1176,14 877.98 Imposition. A local exposition district under subch. II of ch. 229 may
9impose a tax on the retail sale, except sales for resale, within the district's
10jurisdiction under s. 229.43 of products that are subject to a tax under s. 77.54 (20)
11(c) 1. to 3. and not candy, as defined in s. 77.51 (1fm), prepared food, as defined in s.
1277.51 (10m), and soft drinks, as defined in s. 77.51 (17w), unless exempt from the
13sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9), (9a) or (20) (c) 5., (20n) (b) and (c),
14and (20r).

SB40-SSA1,1176,24 1677.981 Rate. The tax under s. 77.98 is imposed on the sale of taxable products
17at the rate of 0.25% of the gross receipts sales price, except that the district, by a vote
18of a majority of the authorized members of its board of directors, may impose the tax
19at the rate of 0.5% of the gross receipts sales price. A majority of the authorized
20members of the district's board may vote that, if the balance in a special debt service
21reserve fund of the district is less than the requirement under s. 229.50 (5), the tax
22rate under this subchapter is 0.5%. The 0.5% rate shall be effective on the next
23January 1, April 1, July 1 or October 1, and this tax is irrepealable if any bonds issued
24by the district and secured by the special debt service reserve fund are outstanding.

SB40-SSA1,1177,6

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177.982 (2) Sections 77.51 (4) (a), (b) 1., 2. and 4., (c) 1. to 3. and (d) (12m), (14)
2(a) to (f), (j) and (k) and, (14g), (15a), and (15b), 77.52 (3), (6), (4), (13), (14), (18), and
3(19), , 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9),
4and (12) to (14) (15), and 77.62, as they apply to the taxes under subch. III, apply to
5the tax under this subchapter. Sections 77.72 (1) and Section 77.73, as they apply
6it applies to the taxes under subch. V, apply applies to the tax under this subchapter.

SB40-SSA1,1177,19 877.99 Imposition. A local exposition district under subch. II of ch. 229 may
9impose a tax at the rate of 3% of the gross receipts sales price on the rental, but not
10for rerental and not for rental as a service or repair replacement vehicle, within the
11district's jurisdiction under s. 229.43, of Type 1 automobiles, as defined in s. 340.01
12(4) (a), by establishments primarily engaged in short-term rental of passenger cars
13without drivers, for a period of 30 days or less, unless the sale is exempt from the sales
14tax under s. 77.54 (1), (4), (7) (a), (7m), (9) or (9a). If the state makes a payment under
15s. 229.50 (7) to a district's special debt service reserve fund, a majority of the district's
16authorized board of directors may vote to increase the tax rate under this subchapter
17to 4%. A resolution to adopt the taxes imposed under this section, or an increase in
18the tax rate, shall be effective on the first January 1, April 1, July 1, or October 1
19following the adoption of the resolution or tax increase.

SB40-SSA1,1178,321 77.991 (2) Sections 77.51 (4) (a), (b) 1., 2. and 4., (c) 1. to 3. and (d) and (12m),
22(14) (a) to (f), (j) and (k), (14g), (15a), and (15b), 77.52 (3), (4), (6), (13), (14) and, (18),
23and (19), , 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8),
24(9), and (12) to (14) (15), and 77.62, as they apply to the taxes under subch. III, apply
25to the tax under this subchapter. Sections 77.72 (1) and (2) (a) and Section 77.73, as

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1they apply it applies to the taxes under subch. V, apply applies to the tax under this
2subchapter. The renter shall collect the tax under this subchapter from the person
3to whom the passenger car is rented.

SB40-SSA1,1178,115 77.994 (1) (intro.) Except as provided in sub. (2), a municipality or a county all
6of which is included in a premier resort area under s. 66.1113 may, by ordinance,
7impose a tax at a rate of 0.5% of the gross receipts sales price from the sale, license,
8lease, or rental in the municipality or county of goods or services that are taxable
9under subch. III made by businesses that are classified in the standard industrial
10classification manual, 1987 edition, published by the U.S. office of management and
11budget, under the following industry numbers:

SB40-SSA1,1178,1513 77.9941 (4) Sections 77.72 (1), (2) (a) and (3) (a), 77.73, 77.74, 77.75, 77.76 (1),
14(2), and (4), 77.77 (1) and (2), 77.785 (1), and 77.79, as they apply to the taxes under
15subch. V, apply to the tax under this subchapter.

SB40-SSA1,1178,2417 77.995 (2) There is imposed a fee at the rate of 5% of the sales price on the
18rental, but not for rerental and not for rental as a service or repair replacement
19vehicle of Type 1 automobiles, as defined in s. 340.01 (4) (a); of mobile homes, as
20defined in s. 340.01 (29); of motor homes, as defined in s. 340.01 (33m); and of
21camping trailers, as defined in s. 340.01 (6m) by establishments primarily engaged
22in short-term rental of vehicles without drivers, for a period of 30 days or less, unless
23the sale is exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m) or (9a). There
24is also imposed a fee at the rate of 5% of the sales price on the rental of limousines.

SB40-SSA1,1179,6

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177.9951 (2) Sections 77.51 (4) (a), (b) 1., 2. and 4., (c) 1. to 3. and (d) and (12m),
2(14) (a) to (f), (j) and (k), (14g), (15a), and (15b), 77.52 (3), (4), (6), (13), (14) and, (18),
3and (19), , 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8),
4(9), and (12) to (14) (15), and 77.62, as they apply to the taxes under subch. III, apply
5to the fee under this subchapter. The renter shall collect the fee under this
6subchapter from the person to whom the vehicle is rented.

SB40-SSA1,1179,128 77.996 (6) "Gross receipts" has the meaning given in s. 77.51 (4) (a), (b) 1. and
95., (c) 1. to 4., and (d) means the sales price, as defined in s. 77.51 (15b), of tangible
10personal property and taxable services sold by a dry cleaning facility. "Gross
11receipts" does not include the license fee imposed under s. 77.9961 (1m) that is passed
12on to customers.

SB40-SSA1,1179,1914 77.9961 (1m) Every person operating a dry cleaning facility shall pay to the
15department a fee for each dry cleaning facility that the person operates. The fee shall
16be paid in installments, as provided in sub. (2), and each installment is equal to 1.8%
172.8 percent of the gross receipts from the previous 3 months from dry cleaning
18apparel and household fabrics, but not from formal wear the facility rents to the
19general public.

SB40-SSA1,1180,321 77.9972 (2) Sections 77.51 (4) (a), (b) 1., 2., and 4., (c) 1. to 3. and (d) and (12m),
22(14) (a) to (f), (j), and (k), (14g), (15a), and (15b), 77.52 (3), (4), (6), (13), (14), and (18),
23and (19), , 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8),
24(9), and (12) to (14) (15), and 77.62, as they apply to the taxes under subch. III, apply
25to the fee under this subchapter. Sections 77.72 (1) and (2) (a) and Section 77.73, as

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1they apply it applies to the taxes under subch. V, apply applies to the fee under this
2subchapter. The renter shall collect the fee under this subchapter from the person
3to whom the passenger car is rented.

SB40-SSA1,1180,9 977.998 Definitions. In this subchapter:

SB40-SSA1,1180,11 10(1) "Biodiesel fuel" means biodiesel fuel, as defined in s. 168.14 (2m) (a), that
11is not blended with any petroleum product.

SB40-SSA1,1180,12 12(2) "Department" means the department of revenue.

SB40-SSA1,1180,13 13(3) "Motor vehicle fuel" has the meaning given in s. 78.005 (13).

SB40-SSA1,1180,15 14(4) "Related party" means a person whose relationship with the supplier is
15described under section 267 (b) of the Internal Revenue Code.

SB40-SSA1,1180,16 16(5) "Supplier" has the meaning given in s. 78.005 (14).

SB40-SSA1,1180,17 17(6) "Terminal operator" has the meaning given in s. 78.005 (16).

SB40-SSA1,1180,22 1877.9981 Imposition. (1) For the privilege of doing business in this state, there
19is imposed an assessment on each supplier at the rate of 2.5 percent of the supplier's
20gross receipts in each calendar quarter that are derived from the first sale in this
21state of motor vehicle fuel received by the supplier for sale in this state, for sale for
22export to this state, or for export to this state.

SB40-SSA1,1181,4 23(2) Any person, including a terminal operator, who is not a licensee under s.
2478.09 and who either used any motor vehicle fuel in this state or has possession of
25any motor vehicle fuel, other than that contained in a motor vehicle's fuel tank, for

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1which the assessment under this subchapter has not been paid or for which no
2supplier has incurred liability for paying the assessment, shall file a report, in the
3manner described by the department, and pay the assessment based on the purchase
4price of the motor vehicle fuel.

SB40-SSA1,1181,7 577.9982 Administration. (1) The department shall administer the
6assessment under this subchapter and may take any action, conduct any proceeding,
7and impose interest and penalties.

SB40-SSA1,1181,11 8(2) The assessments imposed under this subchapter for each calendar quarter
9are due and payable on the last day of the month next succeeding the calendar
10quarter for which the assessments are imposed, as provided by the department by
11rule.

SB40-SSA1,1181,21 12(3) For purposes of determining the amount of the assessment imposed under
13this subchapter, income derived from the first sale in this state of biodiesel fuel or
14of ethanol blended with gasoline to create gasoline consisting of at least 85 percent
15ethanol is not included in the supplier's gross receipts. For purposes of determining
16the amount of the assessment imposed under this subchapter, with regard to a
17transfer of motor vehicle fuel from a supplier to a related party, the point of first sale
18in this state is the date of such transfer, and the gross receipts are calculated on a
19monthly basis using an index determined by rule by the department. For purposes
20of this subchapter, there is only one point of first sale in this state with regard to the
21sale of the same motor vehicle fuel.

SB40-SSA1,1182,3 22(4) No supplier who is subject to the assessment imposed under this subchapter
23shall take any action to increase or influence the selling price of motor vehicle fuel
24in order to recover the amount of the assessment. A supplier who takes any action
25to increase or influence the selling price of motor vehicle fuel to recover the amount

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1of the assessment is subject to a penalty equal to the amount of the gain the supplier
2received from any increase in the selling price that is implemented in order to recover
3the assessment amount or imprisonment of not more than 6 months, or both.

SB40-SSA1,1182,6 4(5) At the secretary of revenue's request, the attorney general may represent
5this state, or assist a district attorney, in prosecuting any case arising under this
6subchapter.

SB40-SSA1,1182,14 7(6) In addition to any other audits the department conducts to administer and
8enforce this subchapter, the department may audit any supplier who is subject to the
9assessment imposed under this subchapter to determine whether the supplier has
10taken any action to increase or influence the selling price of motor vehicle fuel in
11order to recover the amount of the assessment. Annually, the department shall
12submit a report to the governor and the legislature, as provided under s. 13.172 (2),
13that contains information on all audits conducted under this subsection in the
14previous year.

SB40-SSA1,1182,20 15(7) (a) Sections 71.74 (1) to (3), (5), (7), and (9) to (15), 71.75 (1), (2), (6), (7), and
16(9), 71.77 (1) and (4) to (8), 71.78 (1) to (4) and (5) to (8), 71.80 (1) (a) and (b), (4) to
17(6), (8) to (12), (14), (17), and (18), 71.82 (1) and (2) (a) and (b), 71.83 (1) (a) 1. and 2.
18and (b) 1., 2., and 6., (2) (a) 1. to 3. and (b) 1. to 3., and (3), 71.87, 71.88, 71.89, 71.90,
1971.91 (1) (a), (2), (3), and (4) to (7), 71.92, and 71.93 as they apply to the taxes under
20ch. 71 apply to the assessment under this subchapter.

SB40-SSA1,1182,2221 (b) Section 78.01 (2) (a) and (b), and (2m) (a) and (b), as it applies to the tax
22imposed under s. 78.01 (1), applies to the assessment imposed under this subchapter.

SB40-SSA1,1182,24 23(8) The department shall deposit all revenue collected under this subchapter
24into the transportation fund.

SB40-SSA1,1183,2

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179.01 (2d) There is established an account in the general fund entitled the
2"County and Municipal Aid Account."

SB40-SSA1,1183,64 79.01 (5) There is established an account in the general fund entitled the
5"County Levy Restraint Payment Account." There shall be appropriated to that
6account $15,000,000 in 2009 and in each year thereafter.

SB40-SSA1,1183,108 79.01 (6) There is established an account in the general fund entitled the
9"County Levy Restraint Bonus Payment Account." There shall be appropriated to
10that account $10,000,000 in 2009 and in each year thereafter.

SB40-SSA1,1183,16 1279.015 Statement of estimated payments. The department of revenue, on
13or before September 15 of each year, shall provide to each municipality and county
14a statement of estimated payments to be made in the next calendar year to the
15municipality or county under ss. 79.03, 79.035, 79.04, 79.05, 79.052, 79.058, and
1679.06.

SB40-SSA1,1183,2118 79.02 (2) (b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall
19equal 15% of the municipality's or county's estimated payments under ss. 79.03,
2079.035, 79.04, 79.058, and 79.06 and 100% of the municipality's or county's estimated
21payments under s. ss. 79.05 and 79.052.

SB40-SSA1,1183,2523 79.035 (1) In 2004 and subsequent years, each county and municipality shall
24receive a payment from the county and municipal aid account in an amount
25determined under sub. (2).

SB40-SSA1,1184,62 79.043 (5) Except as provided under s. 79.02 (3) (e), for the distribution
3distributions beginning in 2005 and subsequent years ending in 2007, each county
4and municipality shall receive a payment under this section and s. 79.035 that is
5equal to the amount of the payment determined for the county or municipality under
6this section and s. 79.035 in 2004.

SB40-SSA1,1184,148 79.043 (6) (a) Except as provided under s. 79.02 (3) (e), in 2008, the total
9amount to be distributed to counties and municipalities under this section and s.
1079.035 is the total amount distributed to counties and municipalities under this
11section and s. 79.035 in 2007, plus $15,000,000. For purposes of this paragraph, each
12county and municipality shall receive an increased payment under this section and
13s. 79.035 so that the payment to each county and municipality is proportionate to its
14share of all payments under this section and s. 79.035 in 2007.

SB40-SSA1,1184,1815 (b) Except as provided under s. 79.02 (3) (e), in 2009 and subsequent years, each
16county and municipality shall receive a payment under this section and s. 79.035
17that is equal to the amount of the payment determined for the county or municipality
18under this section and s. 79.035 in 2008.

SB40-SSA1,1184,20 2079.052 County levy restraint program. (1) Definitions. In this section:

SB40-SSA1,1184,2421 (a) "County tax levy" means the sum for all municipalities in the county of the
22amounts reported as total county taxes levied on the statement of taxes filed with the
23department of revenue under s. 73.10, not including any taxes levied under s.
24115.817 (9).

SB40-SSA1,1185,3

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1(b) "County tax rate" means the county tax levy divided by the equalized
2assessed value of all property located in the county, as determined under s. 70.57,
3excluding the value of any tax increments under s. 66.1105.

SB40-SSA1,1185,64 (bm) "Debt service" includes debt service on debt issued or reissued to fund or
5refund outstanding county obligations, interest on outstanding county obligations,
6and related issuance costs and redemption premiums.

SB40-SSA1,1185,107 (c) "Inflation factor" means a percentage equal to the average annual
8percentage change in the U.S. consumer price index for all urban consumers, U.S.
9city average, as determined by the U.S. department of labor, for the 12 months
10ending on June 30 of the year before the statement under s. 79.015.

SB40-SSA1,1185,1411 (d) "Maximum allowable levy" means the county tax levy for the year before the
12statement under s. 79.015, as adjusted under sub. (5), multiplied by the sum of one
13plus 85 percent of the inflation factor and 85 percent of the valuation factor, rounded
14to the nearest 0.01 percent.

SB40-SSA1,1185,1815 (e) "Valuation factor" means a percentage equal to 60 percent of the percentage
16change in the county's equalized value under s. 70.57 due to new construction less
17improvements removed between the year before the statement under s. 79.015 and
18the previous year, but not less than zero nor greater than 2.

SB40-SSA1,1185,21 19(2) Eligibility. A county is eligible to receive a payment under sub. (4) if the
20county's county tax levy for the year of the statement under s. 79.015 is no greater
21than the county's maximum allowable levy.

SB40-SSA1,1185,24 22(3) Consumer price index. Annually, on August 1, the department of revenue
23shall certify to the joint committee on finance the appropriate percentage change in
24the consumer price index that is to be used to determine the inflation factor.

SB40-SSA1,1186,2

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1(4) Payments. (a) Beginning in 2009, each county that is eligible under sub.
2(2) shall receive a payment calculated by the department of revenue as follows:

SB40-SSA1,1186,33 1. Determine the county tax levy for the county.

SB40-SSA1,1186,54 2. Divide the amount determined under subd. 1. by the total of the amounts
5under subd. 1. for all counties that are eligible for a payment under sub. (2).

SB40-SSA1,1186,66 3. Multiply the amount determined under subd. 2. by $25,000,000.

SB40-SSA1,1186,87 (b) Beginning in 2009, each county that is eligible under sub. (2) shall receive
8an additional payment calculated by the department of revenue as follows:

SB40-SSA1,1186,109 1. Subtract the county tax levy, as determined under par. (a) 1., from the
10county's maximum allowable levy.

SB40-SSA1,1186,1211 2. Divide the amount determined under subd. 1. by the total of the amounts
12under subd. 1. for all counties that are eligible for a payment under sub. (2).

SB40-SSA1,1186,1313 3. Multiply the amount determined under subd. 2. by $10,000,000.

SB40-SSA1,1186,15 14(5) Adjustments. For purposes of determining eligibility for and the amount
15of the payments under this section:

SB40-SSA1,1186,1916 (a) If a county transfers to another governmental unit responsibility for
17providing any service that the county provided in the preceding year, its county tax
18levy for the preceding year shall be decreased to reflect the amount that the county
19levied to provide that service, as determined by the department of revenue.