AB150,1221,220 73.03 (46) In each school year, to determine and certify to the state
21superintendent of public instruction the rate for determining the primary secondary
22ceiling cost per member under s. 121.07 (6) (b); and in the 1994-95 school year and
23annually thereafter to determine and certify to the state superintendent of public
24instruction the rate for determining minimum aid payments under s. 121.10 (6) (d).
25The rate for any school year is the average percentage change in the consumer price

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1index for all urban consumers, U.S. city average, for the calendar year ending on the
22nd preceding December 31, as computed by the federal department of labor.

AB150,1221,74 73.03 (49) To collect unpaid health care provider assessments levied under s.
5440.10 when requested to do so by the department of regulation and licensing under
6s. 440.10 (3). Section 71.91, as it applies to taxes under ch. 71, applies to the collection
7of unpaid health care provider assessments under this subsection.

AB150,1221,15 973.0305 Revenue limits calculations. The department of revenue shall
10annually determine and certify to the state superintendent department of public
11instruction education, no later than the 4th Monday in June, the allowable rate of
12increase for the limit imposed under subch. VII of ch. 121. For that limit, the
13allowable rate of increase is the percentage change in the consumer price index for
14all urban consumers, U.S. city average, between the preceding May 31 and the 2nd
15preceding May 31, as computed by the federal department of labor.

AB150,1221,24 1773.0306 Milwaukee parental choice program calculations. The
18department of revenue shall annually determine and certify to the state
19superintendent of public instruction, no later than the 4th Monday in June, the
20allowable rate of increase for the Milwaukee parental choice program payment
21under s. 119.23. For that payment, the allowable rate of increase is the percentage
22change in the consumer price index for all urban consumers, U.S. city average,
23between the preceding May 31 and the 2nd preceding May 31, as computed by the
24federal department of labor.

AB150,1222,7

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173.0307 Special transfer aid calculations. The department of revenue
2shall annually determine and certify to the state superintendent of public
3instruction, no later than the 4th Monday in June, the allowable rate of increase for
4special transfer aid under s. 121.85 (6) (am). For that aid, the allowable rate of
5increase is the percentage change in the consumer price index for all urban
6consumers, U.S. city average, between the preceding May 31 and the 2nd preceding
7May 31, as computed by the federal department of labor.

AB150,1222,10 973.20 (title) Business formation records. (1) Definition. In this section,
10"department" means the department of revenue.

AB150,1222,12 11(2) Record-keeping responsibility. The department shall receive and
12maintain business formation records.

AB150,1223,714 73.20 (4) Furnish certified copies; fees. Make a copy of any resolution, deed,
15bond, record, document or paper deposited or kept by the department under this
16section, upon request, attach a certificate and collect 50 cents per page and $5 for a
17certificate; if a copy is not to be certified and if the reproduction is performed by the
18department, then collect a fee to cover the actual and necessary cost of reproduction
19and actual and necessary cost of transcription required to produce the copy or $2,
20whichever is greater; also to record any document authorized or required by law to
21be recorded in the department, and to charge a fee of $1 per page. The fee for certified
22copies of certificates of incorporations or amendments, licenses of foreign
23corporations, or similar certificates, and for certificates as to results of search of the
24records and files of the department, when a printed form is used, shall be $5, but
25when a specially prepared form is required the fee shall be $10. Telegraphic reports

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1as to results of record searches shall be $5 plus the cost of the telegram. The
2department shall charge and collect for preparing any record or certificate under this
3subsection in an expeditious manner, an expedited service fee of $25 in addition to
4the fee otherwise required under this subsection, except that only one expedited
5service fee may be charged for multiple identical corporation or limited partnership
6certificates of status if the certificates of status are requested at the same time and
7issued at the same time.

AB150,1223,169 73.20 (5) Conditional acceptance of filing fees. Before actually filing any
10document by making an endorsement on that document, the department may accept
11and deposit the filing fee submitted with that document upon the condition that if
12subsequent examination of the document establishes that it does not meet the
13requirements for filing, the fee may be refunded and upon the condition that if a
14discrepancy in the amount of the fee is subsequently discovered the department may
15then demand further payment of a shortage or refund an overpayment subject to s.
1620.905 (3).

AB150,1223,23 1876.01 Railroads and utilities, assessment. The department of revenue
19shall make an annual assessment of the taxable property of all railroad companies,
20of all conservation and regulation companies, of all sleeping car companies, of all air
21carriers, of all telephone companies and, of all pipeline companies and of the
22equipment of all car line companies, within this state, for the purpose of levying and
23collecting taxes thereon, as provided in this subchapter.

AB150,1224,4

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176.02 (9) "Company", without other designation or qualification, includes any
2railroad company, any conservation and regulation company, any express company,
3any air carrier company, any pipeline company, any telephone company and any
4sleeping car line company, as defined in this section, to which "company" is applied.

AB150,1224,176 76.02 (10) The property taxable under s. 76.13 shall include all franchises, and
7all real and personal property of the company used or employed in the operation of
8its business, except such motor vehicles as are exempt under s. 70.112 (5) and
9treatment plant and pollution abatement equipment exempt under s. 70.11 (21) (a)
10and except that for car line companies the property taxable is all equipment. The
11taxable property shall include all title and interest of the company referred to in such
12property as owner, lessee or otherwise, and in case any portion of the property is
13jointly used by 2 or more companies, the unit assessment shall include and cover a
14proportionate share of that portion of the property jointly used so that the
15assessments of the property of all companies having any rights, title or interest of
16any kind or nature whatsoever in any such property jointly used shall, in the
17aggregate, include only one total full value of such property.

AB150,1224,2219 76.02 (11) If the property of any company defined in s. 76.28 (1), except a
20qualified wholesale electric company as defined in s. 76.28 (1) (gm), is located entirely
21within a single town, village or city, it shall be subject to local assessment and
22taxation.

AB150,1225,3

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176.02 (12r) "Car line company" means any person, except a railroad company,
2that leases or furnishes to a railroad company railroad cars or other equipment used
3in transporting persons or freight by rail.

AB150,1225,95 76.03 (1) The property, both real and personal, including all rights, franchises
6and privileges used in and necessary to the prosecution of the business of any
7company enumerated in s. 76.02 shall be deemed is personal property for the
8purposes of taxation, and, except for car line company property, it shall be valued and
9assessed together as a unit.

AB150,1225,1611 76.03 (2) In case any of the property used in the business of a company defined
12in s. 76.02, except a car line company, is operated in connection with the property
13used in the same business or any other business therein described, all such property,
14rights, franchises and privileges shall be valued and assessed together as a unit,
15unless, in the opinion of the department of revenue, such properties are so segregated
16that separate assessments thereof should be made.

AB150,1226,818 76.04 (1) Every company defined in s. 76.02 shall, annually, file a true and
19accurate statement in such manner and form and setting forth such facts as the
20department shall deem necessary to enforce ss. 76.01 to 76.26. The annual reports
21for car line companies shall be filed on or before March 1. The annual reports for
22railroad companies, sleeping car companies and express companies shall be filed on
23or before April 15 and. The annual reports for conservation and regulation
24companies, air carriers, telephone companies and pipeline companies shall be filed
25on or before May 1. For sufficient reason shown the department may upon written

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1request allow such further time for making and filing the report as it may deem
2necessary, but not to exceed 30 days. If any company fails to file such report within
3the time prescribed or as extended under this subsection, the department shall add
4to the taxes due from such company $250 if the report is not filed within 15 days after
5the due date or extended due date and an additional $250 for each month or part of
6a month thereafter during which the report is not filed, except that the total penalty
7may not exceed $2,500. No company may in any action or proceeding contest the
8imposition of such penalty.

AB150,1226,1910 76.07 (1) Duty of department. The department on or before August 1 in each
11year in the case of railroad companies and sleeping car companies, on or before
12October 10 in the case of car line companies and on or before September 15 in the case
13of air carrier companies, telephone companies, conservation and regulation
14companies and pipeline companies, shall, according to its best knowledge and
15judgment, ascertain and determine the full market value of the property of each
16company within the state. The department shall determine the value of the
17equipment of car line companies by the methods used to determine the value of fixed
18assets for the tax under ch. 70, as specified in the assessment manual under s. 73.03
19(2a).

AB150,1227,1521 76.07 (2) Relation to state valuation; description. The value of the property
22of each of said companies for assessment shall be made on the same basis and for the
23same period of time, as near as may be, as the value of the general property of the
24state is ascertained and determined. The department shall prepare an assessment
25roll and place thereon after the name of each of said companies assessed, the

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1following general description of the property of such company, to wit: "Real estate,
2right-of-way, tracks, stations, terminals, appurtenances, rolling stock, equipment,
3franchises and all other real estate and personal property of said company," in the
4case of railroads, and "Real estate, right-of-way, poles, wires, conduits, cables,
5devices, appliances, instruments, franchises and all other real and personal property
6of said company," in the case of conservation and regulation companies, and "Real
7estate, appurtenances, rolling stock, equipment, franchises, and all other real estate
8and personal property of said company," in the case of sleeping car and air carrier
9companies, equipment in the case of car line companies and "Land and land rights,
10structures, improvements, mains, pumping and regulation equipment, services,
11appliances, instruments, franchises and all other real and personal property of said
12company," in the case of pipeline companies, and "All property of the company used
13in the operation of the company's telephone business" in the case of telephone
14companies, which description shall be deemed and held to include the entire property
15and franchises of the company specified and all title and interest therein.

AB150,1227,2017 76.07 (4g) Determining the property in this state. (intro.) The department
18shall determine the property in this state of railroad companies, air carrier
19companies, pipeline companies and, telephone companies and car line companies in
20the following manner:

AB150,1227,2222 76.07 (4g) (f) Car line companies. For car line companies:

AB150,1227,2323 1. Determine the total car miles traveled within this state.

AB150,1227,2424 2. Determine the total car miles traveled everywhere.

AB150,1227,2525 3. Divide the amount under subd. 1. by the amount under subd. 2.

AB150,1228,2

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14. Multiply the fraction under subd. 3. by the full market value of the company's
2property everywhere.

AB150,1228,154 76.13 (1) The department shall compute and levy a tax upon the property of
5each company defined in s. 76.02, as assessed in the manner specified in ss. 76.07 and
676.08, at the average net rate of taxation determined under s. 76.126. The amount
7of tax to be paid by each such company shall be extended upon a tax roll opposite the
8description of the property of the respective companies. The tax rolls for all
9companies required to be assessed on or before August 1 in each year under s. 76.07
10(1) shall be completed on or before August 10, for all companies required to be
11assessed on or before October 10 shall be completed on or before October 20 and for
12all companies required to be assessed on or before September 15 in each year under
13s. 76.07 (1) shall be completed on or before October 1; and the department shall
14thereupon attach to each such roll a certificate signed by the secretary of revenue,
15which shall be as follows:

AB150,1228,23 16"I do hereby certify that the foregoing tax roll includes the property of all
17railroad companies, sleeping car line companies, air carrier companies, conservation
18and regulation companies, telephone companies or pipeline companies, as the case
19may be, defined in s. 76.02, liable to taxation in this state; that the valuation of the
20property of each company as set down in said tax roll is the full market value thereof
21as assessed by the department of revenue, except as changed by court judgment, and
22that the taxes thereon charged in said tax roll have been assessed and levied at the
23average net rate of taxation in this state, as required by law".

AB150,1229,18

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176.28 (1) (d) "Gross revenues" for a light, heat and power company other than
2a qualified wholesale electric company means total operating revenues as reported
3to the public service commission except revenues for interdepartmental sales and for
4interdepartmental rents as reported to the public service commission and deductions
5from the sales and use tax under s. 77.61 (4), except that the company may subtract
6from revenues either the actual cost of power purchased for resale, as reported to the
7public service commission, by a light, heat and power company, except a municipal
8light, heat and power company, that purchases under federal or state approved
9wholesale rates more than 50% of its electric power from a person other than an
10affiliated interest, as defined in s. 196.52 (1), if the revenue from that purchased
11electric power is included in the seller's gross revenues or the following percentages
12of the actual cost of power purchased for resale, as reported to the public service
13commission, by a light, heat and power company, except a municipal light, heat and
14power company, that purchases more than 90% of its power and that has less than
15$50,000,000 of gross revenues: 10% for the fee assessed on May 1, 1988, 30% for the
16fee assessed on May 1, 1989, and 50% for the fee assessed on May 1, 1990, and
17thereafter. For a qualified wholesale electric company, "gross revenues" means total
18business revenues from those businesses included under par. (e) 1. to 4.

AB150,1230,220 76.28 (1) (e) (intro.) "Light, heat and power companies" means any person,
21association, company or corporation, including corporations described in s. 66.069 (2)
22and including qualified wholesale electric companies and except only business
23enterprises carried on exclusively either for the private use of the person,
24association, company or corporation engaged in them, or for the private use of a
25person, association, company or corporation owning a majority of all outstanding

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1capital stock or who control the operation of business enterprises and except electric
2cooperatives taxed under s. 76.48 that engage in any of the following businesses:

AB150,1230,54 76.28 (1) (em) "Net production of electricity" means the total of electricity
5generated minus the power used to operate the generating plant.

AB150,1230,137 76.28 (1) (gm) "Qualified wholesale electric company" means any person that
8owns or operates facilities for the generation and sale of electricity to a public utility,
9as defined in s. 196.01 (5), or to any other entity that sells electricity directly to the
10public, except that "qualified wholesale electric company" does not include any
11person that sells less than 95% of its net production of electricity or that does not own,
12operate or control electric generating facilities that have a total power production
13capacity of at least 50 megawatts.

AB150,1231,522 76.38 (12) (b) In the case of overpayments of license fees by any telephone
23company under par. (a), the department shall certify the overpayments to the
24department secretary of administration, which who shall audit the amount of the
25overpayments and the state treasurer shall pay the amounts determined by means

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1of the audit. All refunds of license fees under this subsection shall bear interest at
2the annual rate of 9% from the date of the original payment to the date when the
3refund is made. The time for making additional levies of license fees or claims for
4refunds of excess license fees paid, in respect to any year, shall be limited to 4 years
5after the time the report for such year was filed.

AB150,1231,18 1577.05 State contribution. The department of natural resources shall pay
16before June 30 annually to the town treasurer, from the appropriation under s.
1720.370 (4) (ar) (5) (bv), 20 cents for each acre of land in the town that is described as
18forest croplands under this subchapter.

AB150,1231,2320 77.22 (2) (d) If the real estate transferred is not subject to certification under
21s. 101.122 (4) (a), waiver under s. 101.122 (4) (b) or stipulation under s. 101.122 (4)
22(c), the reason why it is not so subject or the form prescribed by the department of
23industry, labor and human relations development under s. 101.122 (6).

AB150,1231,2525 77.25 (19) Of time-share property, as defined in s. 707.02 (32).

AB150,1232,5 277.255 Exemptions from return. No return is required with respect to
3conveyances exempt under s. 77.25 (1), (2r), (4) or, (11) or (19) from the fee imposed
4under s. 77.22. No return is required with respect to conveyances exempt under s.
577.25 (2) unless the transferor is also a lender for the transaction.

AB150,1232,87 77.265 (4) The department of industry, labor and human relations may use the
8returns under s. 101.22 106.04.

AB150,1233,410 77.52 (2) (a) 1. The furnishing of rooms or lodging to transients by hotelkeepers,
11motel operators and other persons furnishing accommodations that are available to
12the public, irrespective of whether membership is required for use of the
13accommodations, including the furnishing of rooms or lodging through the sale of a
14time-share property, as defined in s. 707.02 (32), if the use of the rooms or lodging
15is not fixed at the time of sale as to the starting day or the lodging unit. In this
16subdivision, "transient" means any person residing for a continuous period of less
17than one month in a hotel, motel or other furnished accommodations available to the
18public. In this subdivision, "hotel" or "motel" means a building or group of buildings
19in which the public may obtain accommodations for a consideration, including,
20without limitation, such establishments as inns, motels, tourist homes, tourist
21houses or courts, lodging houses, rooming houses, summer camps, apartment hotels,
22resort lodges and cabins and any other building or group of buildings in which
23accommodations are available to the public, except accommodations, including
24mobile homes as defined in s. 66.058 (1) (d), rented for a continuous period of more
25than one month and accommodations furnished by any hospitals, sanatoriums, or

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1nursing homes, or by corporations or associations organized and operated
2exclusively for religious, charitable or educational purposes provided that no part of
3the net earnings of such corporations and associations inures to the benefit of any
4private shareholder or individual.

AB150,1233,86 77.52 (8) (a) At the time of making an application the applicant shall pay to the
7department a permit fee of $5 for each permit or, if the department promulgates a
8rule, an amount prescribed by the department by that rule.

AB150,1233,129 (b) A seller whose permit has been previously suspended or revoked shall pay
10the department a fee of $5 or, if the department promulgates a rule, an amount
11prescribed by the department by that rule for the renewal or issuance of a permit.
12The department may set the term of that permit by rule.

AB150,1233,1614 77.52 (10) (a) Each permit expires every 2 years on the last day of the month
15of its original issuance, but if the department promulgates a rule that prescribes a
16different term each permit expires after the term that that rule prescribes.

AB150,1233,2018 77.52 (12m) The department may issue exemption certificates and reseller's
19certificates and may prescribe, by rule, the fee for obtaining those certificates and the
20term of those certificates.