Section 13.05. Transfer of taxes, funds, and fees.

 

(1)   Net proceeds tax. Fifteen days after collection of the tax, the department of administration, upon certification of the department of revenue, shall transfer the amount collected as follows:

(b) From mines which first begin operations after November 27, 1981:

1. The first dollar payment or 60% of the taxes collected, whichever is greater, to the impact fund.

2. After the distribution in subd. 1. , the remainder of the taxes collected to the badger fund under s. 25.28, Stats.

3. If the balance in the impact fund is more than $20 million on January 1 of any year, the board shall transfer the excess over $20 million to a segregated account to be administrated under s. 25.28, Stats. The interest which accrues on the amount transferred to the segregated account shall be used pursuant to s. 25.28, Stats. For the purpose of determining the amount to be transferred, any monies deposited in the project reserve fund under s. Tax 13.06 (4) shall not be included in the impact fund balance.

4. The board may transfer funds from the segregated account established under subd. 3. , up to the amount previously transferred in all prior years, under 2 conditions:

a. When the impact fund does not have sufficient funds to make any of the payments authorized under s. 70.395 , Stats., for any year, or

b. When the balance in the impact fund is below $20 million on any January 1.

(3)   Construction fee.

(a) A person who engages in construction shall pay a construction fee to the department of revenue equal to an amount sufficient to make all the construction period payments that year under s. Tax 13.06 (2) . This fee shall be used exclusively by the board to make construction period payments.

(b) Any person intending to begin construction shall notify the board by registered mail 90 days prior to the time construction begins. This written notice of intent shall include:

1. The name and address of the person intending to begin construction.

2. A mining plan showing the location of the mining site.

3. The names of all municipalities containing at least 15% of the minable ore body.

(c) Within 45 days after the receipt of the written notice of intent to begin construction, the board shall notify the department of revenue and give written public notice listing the counties, cities, villages, towns, and Native American communities to receive construction period payments.

(d) In determining the construction fee, construction is considered to begin in all cities, villages, and towns that are part of the mining site when it begins in any part of the mining site.

(e) Within 7 days after the beginning of construction, a person shall pay the construction fee to the department of revenue for deposit in the impact fund.

(4)   Notice of intent payment.

(a) Procedure. Each person filing a notice of intent to collect data with the department of natural resources under s. 293.31 (1) , Stats., shall make a notice of intent payment to the department of revenue for deposit in the impact fund, equal to an amount sufficient to make all of the notice of intent distributions under s. Tax 13.06 (3) , up to a maximum amount of $150,000. This payment shall be used by the board exclusively to make notice of intent distributions until a refund is made or negotiations for a local agreement lapse. The notice of intent payment shall be made in increments of $50,000 each until a refund is made or negotiations for a local agreement lapse.

1. Within 7 days after the filing of the notice of intent to collect data, a person shall pay the first increment of the notice of intent payment, an amount equal to $50,000, to the department of revenue for deposit into the impact fund.

2. A person making a payment under subd. 1. shall pay an additional $50,000 to the department of revenue for deposit into the impact fund upon notification by the board that the board has distributed 50% of the payment made under subd. 1.

3. A person making a payment under subd. 2. shall pay an additional $50,000 for deposit into the impact fund upon notification by the board that the board has distributed all of the payment under subd. 1. and 50% of the payment under subd. 2.

(b) Information provided to the board. Any person filing a notice of intent to collect data with the department of natural resources shall within 7 days after that filing submit to the board the following:

1. A copy of the notice of intent to collect data.

2. A map showing the location of the ore body and proposed mining site.

3. A list of counties, cities, villages, towns, Native American communities, and local impact committees that may be eligible to be actively involved in the negotiation of a local agreement with that person, pursuant to s. 293.43 , Stats. Those listed may be eligible to receive a notice of intent distribution.

(c) Information provided to eligible recipients. Within 7 days after the receipt of the notice of intent payment, the board shall give written notice to the counties, cities, villages, towns, Native American communities, and local impact committees that may be eligible to receive notice of intent distributions and shall distribute guidelines for uses of the distributions to each.

(d) Refunds of undistributed monies. Six months after the date of the signing of the local agreement under s. 293.43 , Stats., the board shall refund to the person making the notice of intent payment any money paid under this subsection but undistributed by the board to eligible recipients.

History: Cr. Register, November, 1982, No. 323 , eff. 12-1-82; am. (3) (a), (b) and (c), Register, September, 1986, No. 369 , eff. 10-1-86; emerg. cr. (4), eff. 12-14-92; emerg. cr. (4), eff. 5-17-93; r. (1) (a), (2) and (3) (e), renum. (3) (intro.) to (d) to be (3) (a) to (e) and am. (3) (a) and (d), cr. (3) (b) 3. and (4), Register, August, 1993, No. 452 , eff. 9-1-93; corrections in (4) (a), (b) 3., and (d) made under s. 13.93 (2m) (b) 7., Stats., Register September 2006 No. 609 .

Note

1997 Wis. Act 27 repealed s. 25.28, Stats. Microsoft Windows NT 6.1.7601 Service Pack 1 1997 Wis. Act 27 repealed s. 25.28, Stats. Microsoft Windows NT 6.1.7601 Service Pack 1