Wis. Admin. Code § Tax 13.05 — Transfer of taxes, funds, and fees

Tax 13.05(3) (3) Construction fee.

Tax 13.05(3)(a) (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. 70.395 (2) (d) , Stats. This fee shall be used exclusively by the board to make construction period payments.

Tax 13.05(3)(b) (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:

Tax 13.05(3)(b)1. 1. The name and address of the person intending to begin construction.

Tax 13.05(3)(b)2. 2. A mining plan showing the location of the mining site.

Tax 13.05(3)(b)3. 3. The names of all municipalities containing at least 15% of the minable ore body.

Tax 13.05(3)(c) (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.

Tax 13.05(3)(d) (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.

Tax 13.05(3)(e) (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.

Tax 13.05(4) (4) Notice of intent payment.

Tax 13.05(4)(a) (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. 70.395 (2) (dc) , Stats.

Tax 13.05(4)(b) (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:

Tax 13.05(4)(b)1. 1. A copy of the notice of intent to collect data.

Tax 13.05(4)(b)2. 2. A map showing the location of the ore body and proposed mining site.

Tax 13.05(4)(b)3. 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.

Tax 13.05(4)(c) (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.

Tax 13.05(4)(d) (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.