LRB-0543/1
JK:jld:jm
2013 - 2014 LEGISLATURE
March 26, 2013 - Introduced by Representatives Bies, Berceau, Bewley, Czaja,
Ohnstad, Spiros and Strachota. Referred to Committee on Consumer
Protection.
AB107,1,2
1An Act to amend 71.80 (15) (b) of the statutes;
relating to: an entertainer's
2surety bond.
Analysis by the Legislative Reference Bureau
Under current law, generally, if an entertainer enters into a contract to perform
in this state and the total amount paid to the entertainer under all such contracts
is more than $3,200 in the taxable year, the entertainer must file a bond with the
Department of Revenue (DOR) as a guarantee that the entertainer will pay all taxes
related to the entertainer's performance in this state. The bond amount is 6 percent
of the total contract price.
Under this bill, an entertainer must file a bond with DOR if the total amount
paid to the entertainer under all contracts to perform in this state is more than
$7,000 in the taxable year.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB107,1
3Section
1. 71.80 (15) (b) of the statutes is amended to read:
AB107,2,144
71.80
(15) (b) All entertainers, except entertainers who work for an
5entertainment corporation, and entertainment corporations not otherwise employed
1or regularly engaged in business in this state shall file a surety bond with the
2department of revenue at least 7 days before a performance. That bond shall be
3payable to the department to guarantee payment of income, franchise, sales and use
4taxes, income taxes withheld under subch. X, penalties and interest. The amount of
5the bond shall be 6% of either the total contract price on all contracts that exceed
6$3,200 $7,000 or, if the total contract price is not readily determinable and the
7department's estimate of the total remuneration to be received by the entertainer or
8entertainment corporation exceeds
$3,200 $7,000, 6% of the department's estimate.
9Amounts previously earned in this state by an entertainer or entertainment
10corporation during the same calendar year for which no bond or cash deposit has
11been filed under this paragraph or for which no amounts have been withheld under
12s. 71.64 (5) shall be added together to determine the total contract price. The
13department shall approve the form and content of the bond. The bond shall remain
14in force until the liability under the bond is released by the department.
AB107,2
15Section
2.
Initial applicability.
AB107,2,1616
(1) This act first applies to taxable years beginning on January 1, 2013.
