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

---

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

---

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

---

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

---

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

---

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.

AB150,1237,95 78.09 (2) To procure a license, a supplier shall file with the department an
6application prescribed and furnished by the department and verified by the owner
7of the business if the owner is an individual, partnership or unincorporated
8association or by the president and secretary if the owner is a corporation. The
9department, by rule, may prescribe the fee for obtaining a supplier's license.

AB150,1237,1611 78.09 (5) To procure an export license, an exporter shall file with the
12department an application prescribed and furnished by the department and verified
13by the owner of the business if the owner is an individual, partnership or
14unincorporated association or by the president and secretary if the owner is a
15corporation. The department, by rule, may prescribe the fee for obtaining an
16exporter's license.

AB150,1237,1918 78.10 (1m) Fee. The department, by rule, may prescribe the fee for issuing, and
19the fee for renewing, a license under this section.

AB150,1237,2321 78.10 (5) Term of license. A license under this section is valid until suspended,
22revoked for cause or canceled or, if the department promulgates a rule, for the term
23prescribed by the department by that rule.

AB150,1238,2

---

178.48 (1m) Fee. The department, by rule, may prescribe the fee for obtaining,
2and the fee for renewing, a license under this section.

AB150,1238,64 78.48 (5) Term of license. An alternate fuels license is valid until suspended,
5revoked for cause or canceled or, if the department promulgates a rule, for the term
6prescribed by the department by that rule.

AB150,1238,98 78.57 (1m) Fee. The department, by rule, may prescribe the fee for obtaining,
9and the fee for renewing, a license under this section.

AB150,1238,1311 78.57 (5) Term of license. A general aviation fuel license is valid until
12suspended, revoked for cause or canceled or, if the department promulgates a rule,
13for the term prescribed by the department by that rule.

AB150,1238,1915 79.03 (3c) (c) Payment. (intro.) Subject to the total distribution amount limits
16in par. (f), the minimum payment under par. (d) and the maximum payment under
17par. (e), each eligible municipality is entitled to shared revenue from the
18appropriation under s. 20.835 (1) (b), in addition to its shared revenue entitlements
19under sub. (1), calculated as follows:

AB150,1238,2521 79.03 (3c) (f) Distribution amount. If the total amounts calculated under pars.
22(c) to (e) exceed the total amount to be distributed under this subsection, the amount
23paid to each eligible municipality shall be paid on a prorated basis. The total amount
24to be distributed under this subsection from s. 20.835 (1) (b) is $10,000,000 in 1994
25and, $14,000,000 in 1995 and $0 thereafter.

AB150,1239,232 79.04 (1) (a) An amount from the shared revenue account determined by
3multiplying by 3 mills in the case of a town, and 6 mills in the case of a city or village,
4the first $125,000,000 of the amount shown in the account, plus leased property, of
5each public utility except qualified wholesale electric companies, as defined in s.
676.28 (1) (gm), on December 31 of the preceding year for either "production plant,
7exclusive of land" and "general structures", or "work in progress" for production
8plants and general structures under construction, in the case of light, heat and power
9companies, electric cooperatives or municipal electric companies, for all property
10within a municipality in accordance with the system of accounts established by the
11public service commission or rural electrification administration, less depreciation
12thereon as determined by the department of revenue and less the value of treatment
13plant and pollution abatement equipment, as defined under s. 70.11 (21) (a), as
14determined by the department of revenue plus an amount from the shared revenue
15account determined by multiplying by 3 mills in the case of a town, and 6 mills in the
16case of a city or village, of the first $125,000,000 of the total original cost of production
17plant, general structures and work-in-progress less depreciation, land and
18approved waste treatment facilities of each qualified wholesale electric company, as
19defined in s. 76.28 (1) (gm), as reported to the department of revenue of all property
20within the municipality. The total of amounts, as depreciated, from the accounts of
21all public utilities for the same production plant is also limited to not more than
22$125,000,000. The amount distributable to a municipality in any year shall not
23exceed $300 times the population of the municipality.

AB150,1240,9

---

179.04 (1) (c) 2. If a production plant is located in more than one municipality,
2the total payment under subd. 1. shall be apportioned according to the amounts
3shown on the preceding December 31 for the production plant in the account
4described in par. (a) for "production plant exclusive of land" within each municipality
5for all public utilities except qualified wholesale electric companies, as defined in s.
676.28 (1) (gm), or according to the value as reported to the department of revenue
7under par. (a) of the production plant within each municipality for each qualified
8wholesale electric company. The payment to each municipality under this
9subdivision shall be no less than $15,000 annually.

AB150,1241,1711 79.04 (2) (a) Annually, the department of administration, upon certification by
12the department of revenue, shall distribute from the shared revenue account to any
13county having within its boundaries a production plant or a general structure,
14including production plants and general structures under construction, used by a
15light, heat or power company assessed under s. 76.28 (2), except property described
16in s. 66.069 (2) unless the production plant is owned or operated by a local
17governmental unit that is located outside of the municipality in which the production
18plant is located, or by an electric cooperative assessed under ss. 76.07 and 76.48,
19respectively, or by a municipal electric company under s. 66.073 an amount
20determined by multiplying by 6 mills in the case of property in a town and by 3 mills
21in the case of property in a city or village the first $125,000,000 of the amount shown
22in the account, plus leased property, of each public utility except qualified wholesale
23electric companies, as defined in s. 76.28 (1) (gm), on December 31 of the preceding
24year for either "production plant, exclusive of land" and "general structures", or
25"work in progress" for production plants and general structures under construction,

---

1in the case of light, heat and power companies, electric cooperatives or municipal
2electric companies, for all property within a town the municipality in accordance
3with the system of accounts established by the public service commission or rural
4electrification administration, less depreciation thereon as determined by the
5department of revenue and less the value of treatment plant and pollution
6abatement equipment, as defined under s. 70.11 (21) (a), as determined by the
7department of revenue and by multiplying by 3 mills the first $125,000,000 of the
8amount as defined in this subsection for all property within a city or village plus an
9amount from the shared revenue account determined by multiplying by 6 mills in the
10case of property in a town, and 3 mills in the case of property in a city or village, of
11the total original cost of production plant, general structures and work-in-progress
12less depreciation, land and approved waste treatment facilities of each qualified
13wholesale electric company, as defined in s. 76.28 (1) (gm), as reported to the
14department of revenue of all property within the municipality. The total of amounts,
15as depreciated, from the accounts of all public utilities for the same production plant
16is also limited to not more than $125,000,000. The amount distributable to a county
17in any year shall not exceed $100 times the population of the county.

AB150,1241,21 1979.085 Counties' use of funds. (1) Counties shall use the funds that they
20receive under s. 79.02 and that are calculated under s. 79.058 in the following
21sequence:

AB150,1241,2322 (a) For the expenses of probation and parole holds in county jails that are not
23otherwise funded by state or federal aid or by any designated revenue source.

AB150,1241,2524 (b) For costs for which the county would otherwise levy a property tax, as
25reflected under s. 74.09 (3) (b) 1.

AB150,1242,2

---

1(2) Counties shall use the funds that they receive under s. 79.02 and that are
2calculated under ss. 79.03, 79.04 and 79.06 in the following sequence:

AB150,1242,63 (a) For expenses that are not otherwise funded by state or federal aid or by any
4designated revenue source and that are for probation and parole holds in county jails,
5for circuit courts under s. 753.19 and for youth services for which aids are paid under
6s. 46.26.

AB150,1242,87 (b) For costs for which the county would otherwise levy a property tax, as
8reflected under s. 74.09 (3) (b) 1.

AB150,1242,12 1079.14 (title) School levy tax credit. The appropriation under s. 20.835 (3)
11(b) is $319,305,000 in 1994, 1995 and 1996 and is $469,305,000 in 1997 and
12thereafter.