76.48 – License fees, electric cooperatives.
76.48 License fees, electric cooperatives. (1g) In this section: (a) “Apportionment factor” has the meaning under s. 76.28 (1) (a). (b) “Book cost of utility plant” has the meaning set forth in the uniform system of accounts prescribed by the U.S. rural electrification administration in bulletin 181-1, dated January 1, 1978. (c) “Electric cooperative” means […]
76.54 – Motor carriers and urban transit companies; municipal taxation.
76.54 Motor carriers and urban transit companies; municipal taxation. No city, village or town shall impose a license tax upon either of the following: (1) Any common motor carrier of property or of passengers, any contract motor carrier or any private motor carrier on account of any operation of a motor vehicle which is subject […]
76.60 – Fire, travel, and marine insurers; license fees.
76.60 Fire, travel, and marine insurers; license fees. Every insurer doing a fire, travel, or marine insurance business, other than domestic insurers and insurers excepted under s. 76.61, shall pay to the state, in respect to travel or marine insurance a tax of 0.5 percent and in respect to fire insurance a tax of 2.375 […]
76.61 – Town mutual insurers; taxes, charges, dues and license fees.
76.61 Town mutual insurers; taxes, charges, dues and license fees. No town mutual insurer organized under or subject to ch. 612 shall be required to pay any taxes, charges, dues or license fees to the state except those charges and dues provided for in ss. 601.31, 601.32, 601.45 and 601.93. History: 1971 c. 125; 1973 […]
76.62 – License fees; calculation of.
76.62 License fees; calculation of. All license fees and taxes levied under any provision of law upon gross premiums other than life insurance premiums against any insurer shall be uniformly calculated on the amount of gross premiums received for direct insurance less return premiums and cancellations and returns from savings and gains on all insurance […]
76.29 – License fee for selling electricity at wholesale.
76.29 License fee for selling electricity at wholesale. (1) Definitions. In this section: (a) “Apportionment factor” has the meaning given in s. 76.28 (1) (a). (b) “Department” means the department of revenue. (c) “Electric cooperative” has the meaning given in s. 76.48 (1g) (c). (d) “Gross revenues” means total revenues from the sale of electricity […]
76.30 – Confidentiality provisions.
76.30 Confidentiality provisions. (1) Divulging information. Except as provided in sub. (2), no person may divulge or circulate or offer to obtain, divulge or circulate any information provided by a company taxed under this subchapter, except a company taxed under s. 76.28, to the department, including information which may be furnished by the department as […]
76.31 – Determination of ad valorem tax receipts for hub facility exemptions.
76.31 Determination of ad valorem tax receipts for hub facility exemptions. By July 1, 2004, and every July 1 thereafter, the department shall determine the total amount of the tax imposed under subch. I of ch. 76 that was paid by each air carrier company, as defined in s. 70.11 (42) (a) 1., whose property […]
76.39 – Car line taxes.
76.39 Car line taxes. (1) For the purposes of this section: (am) “Average net rate of taxation” means the average net rate of taxation determined under s. 76.126 as of June of the year prior to the assessment. (b) “Car line company” means any person, not operating a railroad, engaged in whole or in part […]
76.46 – Powers of investigation.
76.46 Powers of investigation. (1) The department may, whenever in its opinion such action is necessary, examine or cause to be examined the books and records of any railroad company or car line company in order to verify the accuracy of the reports submitted to the department. (2) If any railroad company defined in s. […]