Section Tax 13.08 - Expenditures(6) MINING-RELATED COSTS. Municipalities may seek approval from the board for mining-related projects. Applications seeking expenditure approval shall contain: (a) Documentation of a metallic mining impact.(b) Documentation of need.(c) Documentation that the proposal is well reasoned, cost effective, and will accomplish its purpose.(8) OTHER ALLOWABLE EXPENDITURES. Discretionary grants and other funds disbursed by the board may be applied toward a variety of uses as they relate directly to a mining impact project. In general, costs for the compensation of personal services, costs of materials and supplies, travel, and other administrative costs are allowable. All expenditures shall comply with state and local laws, rules, and policies. Costs which shall not be allowed include: (a) Costs incurred prior to, and after, the effective date of a discretionary grant period.(b) Costs of social activities, ceremonies, amusements, and other entertainment.(c) Costs incurred for lobbying members of the legislature or other legislative activities.(d) Costs incurred which are not directly related to the eligible funding activities listed in this chapter.(9) MINING-RELATED PURPOSES. Except for any first dollar payments to a city, village, town, or Native American community, all funds distributed to a municipality by the board shall be used for mining-related purposes, in accordance with s. 70.375(1) (bm), Stats.Wis. Admin. Code Department of Revenue Tax 13.08
Cr. Register, November, 1982, No. 323, eff. 12-1-82; r. and recr. Register, February, 1986, No. 362, eff. 3-1-86; am. (1) (intro.), renum. (2) and (3) to be (7) and (8) and am., r. (4) and (5), cr. (2) to (6), Register, September, 1986, No. 369, eff. 10-1-86; emerg. am. (2) (intro.), (f) and (7) (a), eff. 2-14-92; emerg. am. (2) (intro.) (c), (f), (3) (a), (4) (a) and (7) (a), renum. (3) (j) to be (3) (k), cr. (3) (j), eff. 5-17-93; am. (1) (intro.), (2) (intro.) (c), (f), (3) (a), (4) (a), (7) (a) and (b), renum. (1) 11. to be (1) (k), renum. (3) (j) to be (3) (k), cr. (1) (L), (3) (j) and (9), Register, August, 1993, No. 452, eff. 9-1-93; corrections in (1) (h), (L), and (2) (intro.) made under s. 13.93(2m) (b) 7, Stats., Register September 2006 No. 609.Amended by, CR 16-076: r. (1) to (5), am. (6) (intro.), r. (7) Register January 2018 No. 745, eff. 2/1/2018