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.

AB150,1233,2523 77.52 (17m) (a) A person may apply for a direct pay permit by submitting to
24the department $5 or, if the department promulgates a rule, an amount prescribed
25by the department by that rule and a completed form that the department prescribes.

AB150,1234,4

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1(b) (intro.) The department shall issue a direct pay permit, at the beginning of
2a taxpayer's taxable year which is valid until the end of the taxpayer's taxable year
3or, if the department promulgates a rule, for a period prescribed by the department
4by that rule, if the following requirements are fulfilled:

AB150,1234,167 77.82 (2) Petition. (intro.) Any owner of land may petition the department to
8designate any eligible parcel of land as managed forest land. A petition may include
9any number of eligible parcels under the same ownership in a single municipality.
10Each petition shall be submitted on a form provided by the department and shall be
11accompanied by a nonrefundable $10 application fee unless a different amount of the
12fee is established by the department by rule at an amount equal to the average
13expense to the department of recording an order issued under this subchapter,
14which. The fee shall be credited to deposited in the conservation fund and credited
15to the appropriation under s. 20.370 (1) (cr). Each petition shall include all of the
16following:

AB150,1235,218 77.82 (4) Additions to managed forest land. An owner may petition the
19department to designate as managed forest land an additional parcel of land in the
20same municipality if the additional parcel is at least 3 acres in size and is contiguous
21to any of the owner's designated land. The petition shall be accompanied by a
22nonrefundable $10 application fee unless a different amount of the fee is established
23in the same manner as the fee under sub. (2), which. The fee shall be credited to
24deposited in the conservation fund and credited to the appropriation under s. 20.370

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1(1) (cr). The petition shall be submitted on a department form and shall contain any
2additional information required by the department.

AB150,1235,64 77.82 (4m) (bn) A petition under this subsection shall be accompanied by a
5nonrefundable $100 application fee which shall be credited to deposited in the
6conservation fund and credited to the appropriation under s. 20.370 (1) (cr).

AB150,1235,11 877.85 State contribution. The department shall pay before June 30 annually
9the municipal treasurer, from the appropriation under s. 20.370 (4) (ar) (5) (bv), 20
10cents for each acre of land in the municipality that is designated as managed forest
11land under this subchapter.

AB150,1235,1813 77.88 (2) (d) Within 10 days after a transfer of ownership, the former owner
14shall, on a form provided by the department, file with the department a report of the
15transfer signed by the former owner and the transferee. The report shall be
16accompanied by a $20 fee which shall be credited to deposited in the conservation
17fund and credited to the appropriation under s. 20.370 (1) (cr). The department shall
18immediately notify each person entitled to notice under s. 77.82 (8).

AB150,1235,2320 77.89 (1) Payment to municipalities. By June 30 of each year, the department,
21from the appropriation under s. 20.370 (4) (ar) (5) (bv), shall pay 50% of each payment
22received under s. 77.84 (3) (b), 77.87 (3) or 77.88 (7) to the treasurer of the
23municipality in which is located the land to which the payment applies.

AB150,1236,3

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177.91 (4) Expenses. The Except as provided in sub. (5), the department's
2expenses for the administration of this subchapter shall be paid from the
3appropriation under s. 20.370 (1) (mu).

AB150,1236,115 77.91 (5) Recording. Each register of deeds who receives notice of an order
6under this subchapter shall record the action as provided under s. 59.51. The
7department shall pay the register of deeds the fee specified under s. 59.57 (1) (a) from
8the appropriation under s. 20.370 (1) (mu) (cr). If the amount in the appropriation
9under s. 20.370 (1) (cr) in any fiscal year is insufficient to pay the full amount
10required under this subsection in that fiscal year, the department shall pay the
11balance from the appropriation under s. 20.370 (1) (mu).

AB150,1236,1613 77.92 (4r) "Total receipts from all activities" means gross receipts, gross sales,
14gross dividends, gross interest income, gross rents, gross royalties, the gross sales
15price from the disposition of capital assets and business assets and all other receipts
16that are included in gross income under ch. 71.

AB150,1236,2418 77.93 (1) All corporations required to file a return under subch. IV or V of ch.
1971 that have at least $4,000 in total receipts from all activities for the taxable year
20except corporations that are exempt from taxation under s. 71.26 (1) and that have
21no unrelated business income reportable under s. 71.24 (1m). The surcharge is
22imposed on the tax-option corporation, not on its shareholders, except that if a
23tax-option corporation's surcharge is delinquent, its shareholders are jointly and
24severally liable for it.

AB150,1237,3

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177.93 (4) All insurers that are required to file a return under subch. VII of ch.
271 and that have at least $4,000 in total receipts from all activities for the taxable
3year.