Wisconsin 2023-2024 Regular Session

Wisconsin Assembly Bill AB469 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	LRB-2669/1
2	2	JK&CMH:skw
3	3	2023 - 2024 LEGISLATURE
4	4	2023 ASSEMBLY BILL 469
5	5	October 5, 2023 - Introduced by Representatives J. ANDERSON, C. ANDERSON,
6	6	BALDEH, CABRERA, DRAKE, EMERSON, JOERS, OHNSTAD, PALMERI, RATCLIFF,
7	7	SHELTON, SNODGRASS, STUBBS, SUBECK, SINICKI and HAYWOOD, cosponsored by
8	8	Senators TAYLOR, AGARD, L. JOHNSON, LARSON and ROYS. Referred to
9	9	Committee on Ways and Means.
10	10	*AUTHORS SUBJECT TO CHANGE*
11	11	AN ACT to amend chapter 77 (title); and to create 20.455 (5) (hv) and subchapter
12	12	XIII of chapter 77 [precedes 77.997] of the statutes; relating to: imposing a tax
13	13	on firearm manufacturers, services provided to victims of crimes involving
14	14	firearms, making an appropriation, and providing a penalty.
15	15	Analysis by the Legislative Reference Bureau
16	16	This bill imposes a tax on a firearms manufacturer at the rate of 0.5 percent of
17	17	the manufacturer's list price for each firearm made by the manufacturer that is
18	18	offered for sale in this state. The tax collected under the bill is to be used by the
19	19	Department of Justice to provide services to victims of crimes involving firearms.
20	20	Because this bill creates a new crime or revises a penalty for an existing crime,
21	21	the Joint Review Committee on Criminal Penalties may be requested to prepare a
22	22	report.
23	23	For further information see the state fiscal estimate, which will be printed as
24	24	an appendix to this bill.
25	25	The people of the state of Wisconsin, represented in senate and assembly, do
26	26	enact as follows:
27	27	SECTION 1. 20.455 (5) (hv) of the statutes is created to read:
28	28	1
29	29	2
30	30	3
31	31	4
32	32	5 - 2 -2023 - 2024 Legislature LRB-2669/1
33	33	JK&CMH:skw
34	34	SECTION 1 ASSEMBLY BILL 469
35	35	20.455 (5) (hv) Victims of firearm crimes. All moneys received under subch.
36	36	XIII of ch. 77 to provide services to victims of crimes involving firearms.
37	37	SECTION 2. Chapter 77 (title) of the statutes is amended to read:
38	38	CHAPTER 77
39	39	TAXATION OF FOREST CROPLANDS;
40	40	REAL ESTATE TRANSFER FEES;
41	41	SALES AND USE T AXES; COUNTY AND
42	42	SPECIAL DISTRICT SALES AND USE
43	43	TAXES; MANAGED FOREST LAND;
44	44	ECONOMIC DEVELOPMENT SURCHARGE;
45	45	LOCAL FOOD AND BEVERAGE T AX;
46	46	LOCAL RENT AL CAR TAX; PREMIER
47	47	RESORT AREA T AXES; STATE RENTAL
48	48	VEHICLE FEE; DR Y CLEANING FEES;
49	49	FIREARMS TAX
50	50	SECTION 3. Subchapter XIII of chapter 77 [precedes 77.997] of the statutes is
51	51	created to read:
52	52	CHAPTER 77
53	53	SUBCHAPTER XIII
54	54	FIREARMS TAX
55	55	77.997 Imposition. For the privilege of doing business in this state, beginning
56	56	on July 1, 2023, there is imposed on each manufacturer of firearms a tax at the rate
57	57	of 0.5 percent of the manufacturer's list price for each firearm made by the
58	58	manufacturer that is offered for sale in this state. The tax imposed by this
59	59	subchapter for each calendar quarter is due and payable on the last day of the month
60	60	1
61	61	2
62	62	3
63	63	4
64	64	5
65	65	6
66	66	7
67	67	8
68	68	9
69	69	10
70	70	11
71	71	12
72	72	13
73	73	14
74	74	15
75	75	16
76	76	17
77	77	18
78	78	19
79	79	20
80	80	21
81	81	22
82	82	23
83	83	24
84	84	25 - 3 -2023 - 2024 Legislature
85	85	LRB-2669/1
86	86	JK&CMH:skw
87	87	SECTION 3
88	88	ASSEMBLY BILL 469
89	89	next succeeding the calendar quarter for which imposed. Persons who owe amounts
90	90	under this subchapter shall pay them to the department of revenue in the manner
91	91	determined by the department.
92	92	77.9971 Administration. (1) The department of revenue shall administer
93	93	the tax under this subchapter and may take any action, conduct any proceeding, and
94	94	impose interest and penalties.
95	95	(2) Sections 77.60, 77.61 (2), (4), (5), (6), (8), (9), (12) to (15), and (19m), and
96	96	77.62, as they apply to the taxes under subch. III, apply to the tax under this
97	97	subchapter.
98	98	(3) Persons who are subject to the tax under this subchapter shall register with
99	99	the department of revenue. Any person who is required to register and who fails to
100	100	do so, including any person authorized to act on behalf of a corporation, partnership,
101	101	or other person, is guilty of a misdemeanor.
102	102	(4) All moneys collected under this subchapter shall be credited to the
103	103	appropriation account under s. 20.455 (5) (hv).
104	104	(END)
105	105	1
106	106	2
107	107	3
108	108	4
109	109	5
110	110	6
111	111	7
112	112	8
113	113	9
114	114	10
115	115	11
116	116	12
117	117	13
118	118	14
119	119	15
120	120	16