Download this document in MS Word 97 format

NO. 49. AN ACT RELATING TO EQUAL EDUCATION OPPORTUNITY OMNIBUS ACT.

(H.548)

* * * PART I. EDUCATION FUNDING PROVISIONS * * *

Sec. 1. SPECIAL EDUCATION FUNDING; LIMITS

(a) Implementation of the caps imposed in Sec. 120 of No. 71 of the Acts of 1998, relating to limits to state aid for special education, shall be delayed one year. The provisions of Sec. 120 of No. 71 of the Acts of 1998, relating to differential funding of special education costs, are repealed. Therefore, in fiscal year 2000, the general assembly shall appropriate funds to provide state aid for special education at the 60 percent level required under 16 V.S.A. chapter 101.

(b) The state board of education shall study ways to control special education costs while continuing to provide a free appropriate education to Vermont children and shall recommend to the general assembly by January 10, 2000, legislative action to implement this intent.

Sec. 2. 16 V.S.A. § 4010(f) is added to read:

(f) For purposes of the calculation under this section, a district's equalized pupils shall in no case be less than 96 and one-half percent of the district's equalized pupils in the previous year.

Sec. 3. 16 V.S.A. § 4015(a) and (b) are amended to read:

§ 4015. SMALL SCHOOL SUPPORT

(a) In this section

(1) "Eligible school district" means a school district which operates at least one school and

(A) has a two-year average combined enrollment of fewer than 100 students in all the schools operated by the district, or

(B) has an average grade size of 20 or fewer.

(2) "Enrollment" means the number of students who are enrolled in a school operated by the district on October 1. A student shall be counted as one whether the student is enrolled as a full-time or part-time student.

(3) "Two-year average enrollment" means the average enrollment of the two most recently completed school years.

(4) "Average grade size" means two-year average enrollment divided by the number of grades taught in the district on October 1. For purposes of this calculation, kindergarten and pre-kindergarten programs shall be counted together as one grade.

(5) "AGS factor" means the following factors for each average grade size:

Average grade size

More than: - but less than or equal to: Factor:

0 7 0.19

7 9 0.175

9 10 0.16

10 11 0.145

11 12 0.13

12 13 0.115

13 14 0.10

14 15 0.085

15 16 0.070

16 17 0.055

17 18 0.040

18 19 0.025

19 20 0.015

(b) Small schools support grant: Annually, the commissioner shall pay a small schools support grant to any eligible school district. The amount of the grant shall be the greater of

(1) the amount determined by multiplying the two-year average enrollment in the district by $500.00 and subtracting the product from $50,000.00, *[except that no grant shall exceed]* with a maximum grant of $2,500.00 per enrolled student; or

(2) the amount of the general state support grant for the current year, multiplied by the two-year average enrollment, multiplied by the AGS factor.

Sec. 3a. SMALL SCHOOLS STUDY

During the 2000 Legislative Session, the House and Senate Committees on Education may review the small schools support grant program to ensure that it adequately protects and enhances the viability of small schools in Vermont.

Sec. 4. 32 V.S.A. § 3411 is amended to read:

§ 3411. POWERS OF THE PROPERTY VALUATION AND REVIEW

DIVISION

The property valuation and review division shall through its director:

* * *

(9) annually publish *[a]* the report *[concerning the property appraisal practices within the state, including information required by Title 16 for the administration of state aid to education]* described in section 3412 of this title;

Sec. 5. 32 V.S.A. § 4301 is amended to read:

§ 4301. BASIS FOR COUNTY TAXES

(a) *[The director shall determine the aggregate fair market value of all taxable property in each town, unorganized town and gore in accordance with the procedure for such a determination with regard to property of school districts under section 3458a of Title 16, and such aggregate value, with the addition of the total amount of taxable polls in the town, unorganized town or gore, shall constitute the equalized grand list of the town, unorganized town or gore.]* The equalized municipal property tax grand lists for each town, unorganized town and gore shall be the basis of taxation for county purposes.

(b) Annually, on or before January 1, the director shall provide to each county treasurer the equalized municipal property tax grand list for each town, unorganized town, and gore within the county. "Equalized municipal property tax grand list" in this section shall mean the equalized education property tax grand list as defined in chapter 135 of this title plus inventory, machinery and equipment subject to municipal tax in that municipality at its grand list value.

Sec. 6. REPEALS

(a) 32 V.S.A. § 4302 (grand list for state taxes) is repealed.

(b) 32 V.S.A. § 4303 (grand list for county taxes) is repealed.

Sec. 7. 32 V.S.A. § 5401(7) is amended to read:

(7) "Homestead" means the principal dwelling owned and occupied by a resident individual, as defined in section 5811 of this title, in which the individual claims residence for purposes of income tax liability and rights and privileges of residency. A homestead also includes a dwelling owned by a farmer as defined under section 3752 of this title, and occupied as the permanent residence by a parent, sibling, child, grandchild or shareholder of the farmer-owner, provided that the shareholder owns more than 50 percent of a corporate farmer-owner, including attribution of stock ownership of a parent, sibling, child or grandchild. A homestead includes as much of the land surrounding the dwelling as is reasonably necessary for use of the dwelling as a home, but in no event more than two acres per dwelling unit, up to a maximum of 10 acres per parcel. A homestead may consist of a part of a multi-dwelling or multi-purpose building, including cooperative property occupied as a permanent residence by a member of a cooperative housing corporation incorporated under 11 V.S.A. chapter 14, and a part of the land upon which it is built. A mobile home may constitute a principal dwelling for purposes of this chapter. A homestead does not include buildings or improvements detached from the home except for a building used as a garage for personal passenger vehicles and any sheds used for noncommercial purposes. A homestead does not include that portion of a principal dwelling used for business purposes if the portion used for business purposes includes *[either two or more rooms or]* more than 25 percent of the floor space of the building.

Sec. 8. 1999 DECLARATION OF HOMESTEAD

Notwithstanding section 5410(d) of Title 32, a declaration of homestead in 1999 shall not be due on the date for filing the income tax return, but shall be filed by October 15, 1999.

Sec. 9. 32 V.S.A. § 6061(4) is amended to read:

(4) "Household income" means modified adjusted gross income received in a calendar year by

(A) all persons of a household while members of that household; and

(B) the spouse of the claimant who is not a member of that household and who is not legally separated from the claimant, unless the spouse is at least 62 years of age and has moved to a nursing home or other care facility with no reasonable prospect of returning to the homestead.

Sec. 10. 32 V.S.A. § 6067 is amended to read:

§ 6067. CREDIT LIMITATIONS

*[(a)]* Only one individual per household per taxable year shall be entitled to a benefit under this chapter. *[(b) No benefits shall be available to a taxpayer under this chapter whose household income is $75,000.00 or more.]*

Sec. 11. 32 V.S.A. § 6066(a)(1) is amended to read:

(a) The property tax of an eligible claimant who owned the homestead on the last day of the taxable year shall be adjusted as follows:

(1) the claimant's statewide property tax liability shall be:

(A) For claimants with household income of $75,000.00 or more, the lesser of 2.0 percent of household income for the taxable year plus the statewide property tax on the value of the homestead in excess of $160,000.00; or the amount of statewide property tax assessed on the homestead; and

(B) For claimants with household income less than $75,000.00, the lesser of 2.0 percent of household income for the taxable year, or the amount of statewide *[education]* property tax the municipality would have assessed on the homestead if its equalized value had been reduced by $15,000.00;

(Secs. 12 and 13 are deleted)

Sec. 14. 32 V.S.A. § 6062 is amended to read:

§ 6062. NUMBER AND IDENTITY OF CLAIMANTS; APPORTIONMENT

(a) In the case of a renter credit claim based solely on rent constituting property taxes, the claimant shall have rented property during the entire taxable year; provided, however, that a claimant who owned a homestead which was sold in the taxable year and who does not own another homestead on December 31 of the taxable year may file a renter credit claim. If two or more individuals of a household are able to meet the qualifications for a claimant hereunder, they may determine among them who the claimant shall be. Any disagreement under this subsection shall be referred to the commissioner and his or her decision shall be final.

(b) Only one claimant per household per year shall be entitled to relief under this chapter.

(c) When a homestead is owned by two or more persons as joint tenants, tenants by the entirety, or tenants in common and one or more of these persons are not members of the claimant's household, the property tax is the same proportion of the property tax levied on that homestead as the proportion of ownership of the homestead by the claimant and members of the claimant's household; provided, however, that

(1) the property tax of a claimant who is 62 years of age or older is the same proportion of the property tax levied on that homestead as the proportion of ownership of the homestead by the claimant, members of the claimant's household, and the claimant's descendants; and the claimant's siblings or spouse who have moved on an indefinite basis from the homestead to a residential care or nursing home and who claim no rebate or credit for such year under this chapter*[; and]*.

(2) the property tax of a claimant who is a joint tenant or tenant by the entirety with, and legally separated from, a spouse who is not a member of the household, is the *[actual]* tax *[paid by the claimant spouse]* on the homestead for which the claimant is responsible pursuant to a court-approved settlement agreement.

(3) the property tax of a claimant who is a joint tenant with a former spouse and who has possession of the homestead pursuant to the joint owners' final divorce decree is the property tax for which the claimant is responsible under the joint owners' final divorce decree or any modifying orders.

*[(d) When a claimant owns the homestead for part of the preceding calendar year and rents it or a different homestead for a part of that year, property tax means the property tax on the homestead owned by the claimant, multiplied by the percentage of the taxable year that the property was owned and occupied by the claimant as his or her homestead; plus the rent constituting property taxes paid by the claimant for the remaining percentage of the taxable year.]* *[(e)]*(d) Whenever a homestead is an integral part of a larger unit such as a farm, or a multi-purpose or multi-dwelling building, property taxes paid shall be that percentage of the total property tax as the value of the homestead is to the total value. Upon a claimant's request, the listers shall certify to the claimant the value of his or her homestead.

(e) A dwelling owned by a trust is not the homestead of the beneficiary unless the claimant is the sole beneficiary of the trust and:

(1) the claimant was the grantor of the trust and the trust is revocable; or

(2) the claimant is the parent, grandparent, child, grandchild or sibling of the grantor, the claimant is mentally disabled or severely physically disabled, and the grantor's modified adjusted gross income is included in the household income calculation.

Sec. 15. 32 V.S.A. § 6061(5) is amended to read:

(5) "Modified adjusted gross income" means the sum of "adjusted gross income" as defined in section 5811 of this title

(A) *[(but]* before the deduction of any trade or business loss, loss from a partnership, loss from a small business or "subchapter S" corporation, loss from a rental property, or capital loss*[)]*, except that in the case of a business which sells a business property with respect to which it is required, under the Internal Revenue Code, to report a capital gain, a business loss incurred in the same tax year with respect to the same business may be netted against such capital gain;

(B) with the addition of alimony, support money, cash public assistance and relief (not including relief granted under this subchapter), cost of living allowances paid to federal employees, allowances received by dependents of servicemen and women, the gross amount of any pension or annuity (including railroad retirement benefits, all payments received under the federal Social Security Act, and all benefits under Veterans' Acts), nontaxable interest received from the state or federal government or any of its instrumentalities, workers' compensation, the gross amount of "loss of time" insurance, and the amount of capital gains excluded from adjusted gross income, less the net employment and self-employment taxes withheld from or paid by the individual (exclusive of any amounts deducted to arrive at adjusted gross income or deducted on account of excess payment of employment taxes) on account of income included under this section, less any amounts paid as child support money if substantiated by receipts or other evidence that the commissioner may require*[. It does not include]*; and

(C) without the inclusion of gifts from nongovernmental sources, surplus food or other relief in kind supplied by a governmental agency, or the first $4,000.00 of income earned by a full-time student who qualifies as a dependent of the claimant under the federal Internal Revenue Code, or the first $4,000.00 of income received by a parent who qualifies as a dependent of the claimant under the Internal Revenue Code, or payments made by the state for foster care or to a family for the support of an eligible person with a developmental disability as defined in subdivision 8722(2) of Title 18. If the commissioner determines, upon application by the claimant, that a person resides with a claimant who is disabled or was at least 62 years of age as of the end of the year preceding the claim, for the primary purpose of providing attendant care services (as defined in section 6321 of Title 33) or homemaker or companionship services, with or without compensation, which allow the claimant to remain in his or her home or avoid institutionalization, the commissioner shall exclude that person's modified adjusted gross income from the claimant's household income. The commissioner may require that a certificate in a form satisfactory to the commissioner be submitted which supports the claim.

Sec. 16. 32 V.S.A. § 4467 is amended to read:

§ 4467. DETERMINATION OF APPEAL

Upon *[the]* appeal to the director or the court, the appraiser or court shall proceed de novo and determine the correct valuation of the property as promptly as practicable and to determine a homestead value if a homestead has been declared with respect to the property for the year in which the appeal is taken. The appraiser or court shall take into account the requirements of law as to valuation, and the provisions of Chapter I, Article 9 of the Constitution of Vermont and the 14th Amendment to the Constitution of the United States. If the appraiser or court finds that the listed value of the property subject to appeal does not correspond to the listed value of comparable properties within the town, the appraiser or court shall set said property in the list at a corresponding value. The findings and determinations of the appraiser shall be made in writing and shall be available to the appellant. If the appeal is taken to the director, the appraiser shall inspect the property prior to making a determination.

Sec. 17. 32 V.S.A. § 4961(a) is amended to read:

(a) A state tax determined pursuant to this section is hereby annually assessed upon the grand list of the gore in Chittenden county. A state tax of *[fifty cents]* $0.50 is hereby annually assessed on the grand list of the town of Glastenbury in the county of Bennington and of the unorganized town of Somerset in the county of Windham *[for the purposes hereinafter provided shall be the only tax assessed or levied thereon, except the county tax]*.

Sec. 17a. UNORGANIZED TOWNS AND GORES WITH FEWER THAN

FIVE STUDENTS

Notwithstanding any other provision of law, in fiscal years 1999, 2000 and 2001 only, any unorganized town or gore with fewer than five students as of July 1 of the fiscal year:

(1) shall receive the general state support grant under 16 V.S.A. § 4011 for each student based on weighted ADM count which shall not be equalized.

(2) shall, if the local education spending as determined by the commissioner of education is in excess of the general state support grant, not be subject to the provisions of sections 428 and 511 of Title 16, but shall impose a tax on its education property tax grand list as defined in section 5401(5) of Title 32, at the rate necessary to raise that excess amount. A tax imposed under this subdivision shall be administered and collected in the same manner as an education property tax in accord with the provisions of Part 2 of Title 32. For purposes of a claim for property tax adjustment under chapter 154 of Title 32 by a taxpayer in a municipality affected under this section, "local share property tax" shall mean the tax assessed in the fiscal year under this section; and the "local share property tax liability" under subdivision 6066(a)(2) of Title 32 shall be the claimant's statewide property tax liability multiplied by a fraction, the numerator of which is the tax rate imposed under this section and the denominator of which is the equalized statewide property tax rate.

Sec. 18. 32 V.S.A. § 5401(1) is amended to read:

(1) "Coefficient of dispersion" for a municipality in any school year shall be *[computed]* determined by the director of property valuation and review as follows:

(A) *[determine the ratio of assessment to the selling price of each fair market sale of real estate]* calculate the ratio of the listed value to the fair market value of each property used in determining the equalized education property value of the municipality as required by section 5406 of this title;

(B) determine the *[mean assessment ratio of all fair market sales of real estate]* median of the ratios calculated in subdivision (A) of this subdivision;

(C) determine the absolute deviation of each *[assessment]* ratio from the *[mean]* median ratio calculated in subdivision (B) of this subdivision;

(D) *[determine the mean]* calculate the average absolute deviation.

The coefficient of dispersion is the *[mean]* average absolute deviation expressed as a percentage of the *[mean assessment]* median ratio.

Sec. 19. 32 V.S.A. § 5405(g) is added to read:

(g) If the grand list of a municipality drops more than 15 percent from the prior year, due to extraordinary loss in the tax base and not due to any townwide reappraisal, as determined by the director of property valuation and review, then the departments of education and taxes shall use the most current grand list and the most current common level of appraisal to estimate an equalized grand list to use for purposes of state education tax liability.

Sec. 20. 16 V.S.A. § 4027(e) is added to read:

(e) Annually, on or before June 1, each school district shall report to the commissioner its local education budget adopted for the following fiscal year on a form prescribed by the commissioner.

Sec. 21. 16 V.S.A. § 4029(e) and (f) are added to read:

(e) For the purposes of this section, notwithstanding any provision of municipal law to the contrary, "legitimate items of current educational expense" may include reasonable payments to a municipality for services performed on behalf of a school district by its corresponding town or city clerk, the town or city treasurer, or the town or city auditors.

(f) Annually, on a form prescribed by the commissioner, each school district shall report for the previous school year the amount it paid to or received from its corresponding municipality or municipal officials, including any payments made pursuant to subsection (e) of this section, and any property or in-kind services it donated to or received from its corresponding municipality.

Sec. 22. 16 V.S.A. § 1071(a)(1) is amended to read:

(1) at least one hundred seventy-five student attendance days in each school year. For purposes of this section, a majority of students enrolled in a school must be recorded on the school roll as in attendance on any day counted as a student attendance day.

Sec. 22a. Sec. 64 of No. 71 of the Acts of 1998 is amended to read:

Sec. 64. NOTICE OF HOMESTEAD VALUE ALLOCATION

Every municipality shall notify the owner of record of each *[declared]* homestead, as defined under section 5401(7) of Title 32, of the most recent listed value of the parcel and the homestead portion of the parcel. Notice shall be provided on or before the date on which the listers must return the grand list book to the town clerk for 1999, in the same manner and with the same appeal rights as provided under subsection 4111(e) of Title 32.

Sec. 22b. 32 V.S.A. § 4111(e) is amended to read:

(e) When the listers return the grand list book to the town clerk, they shall notify by first class mail, on which postage has been prepaid and which has been addressed to their last known address, all persons, listed as property owners in the grand list book of any change in the appraised value of such property or any change in the allocation of value to the *[declared]* homestead as defined under section 5401(7) of this title, and also notify them of the amount of such change and of the time and place fixed in the public notice hereinafter provided for, when persons aggrieved may be heard. Notices shall be mailed at least fourteen days before the time fixed for hearing. Such personal notices shall be given in all towns and cities within the state, anything in the charter of any city to the contrary notwithstanding. At the same time the listers shall post notices in the town clerk's office and in at least four other public places in the town or in the case of a city, in such other manner and places as the city charter shall provide, setting forth that they have completed and filed such book as an abstract and the time and place of the meeting for hearing grievances and making corrections. Unless the personal notices required hereby were sent by registered or certified mail, or unless an official certificate of mailing of the same was obtained from the post office, in the case of any controversy subsequently arising it shall be presumed that the personal notices were not mailed as required.

Sec. 22c. 32 V.S.A. § 4152(9) is amended to read:

(9) Separate columns which will show the listed valuations of *[declared]* homesteads as defined in section 5401(7) of this title.

* * * Hydroelectric appraisals * * *

Sec. 23. EXTENSION, VALUATION OF HYDROELECTRIC

GENERATING FACILITIES DURING TRANSITION

(a) It is the intention of the General Assembly to provide additional time for the owners of hydroelectric generating facilities and the municipalities in which they are located to more accurately determine the fair market value of these special and unique utility assets in a changing and deregulated utility market, for greater coordination with and assistance from the Department of Taxes, to permit expert independent appraisals, and to facilitate and continue negotiations regarding determination of fair market values. Therefore, the provisions of Sec. 78 of Act No. 71 of the 1997 Adjourned Session, establishing the value of hydroelectric generating facilities as the grand list value of such facilities on April 1, 1997, shall be extended and shall be the value of such facilities until June 30, 2000.

(b) This section, relating to the extension of the appraisal value of hydroelectric facilities, shall take effect from passage.

Sec. 24. 32 V.S.A. § 3602a is added to read:

§ 3602a. FACILITIES USED IN THE GENERATION, TRANSMISSION

OR DISTRIBUTION OF ELECTRIC POWER

All structures, machinery, poles, wires and fixtures of all kinds and descriptions used in the generation, transmission or distribution of electric power that are so fitted and attached as to be part of the works or facilities used to generate, transmit or distribute electric power shall be set in the grand list as real estate. Nothing in this section shall alter the scope of the exemption in section 3803(2) of this title, nor shall it alter the taxation of municipally-owned improvements accorded by section 3659 of this title.

Sec. 25. 32 V.S.A. § 4001 is amended to read:

§ 4001. INVENTORY FORMS

* * *

(b) The director shall include in the blank inventories furnished *[by him]* pursuant to subsection (a) of this section sufficient space for describing the personal property of the taxpayer *[and such]*. This information may be furnished by schedules to be attached to the inventories. *[It shall be the duty of the listers to obtain such detailed information only in such cases as in their judgment is necessary or when so requested by the selectmen or tax collector.]*

(c) Listers shall obtain detailed inventory information respecting real and personal property only in such cases as in their judgment is necessary to ascertain the fair market value of property that is subject to an appraisal or reappraisal.

Sec. 26. 32 V.S.A. § 4007 is amended to read:

§ 4007. FINAL DISPOSITION OF INVENTORIES

Inventories filled out by taxpayers shall be lodged by the listers in the town clerk's office on or before June 1, shall be maintained in a manner reasonably calculated to protect the confidentiality of the information contained in the inventories and shall be retained therein for a period of not less than three years.

Sec. 27. 32 V.S.A. § 4009 is amended to read:

§ 4009. EXAMINATION OF INVENTORIES

*[A]* Any inventory collected pursuant to section 4001 or 4452 of this title that is in the custody of the town clerk shall be available for inspection, tabulation and copying by any commission authorized to do so by the general assembly, a member of such commission, the attorney general, the director, the state's attorney of the county and any person designated in writing by the commission, or by any *[of such]* officials *[may, at all reasonable times, examine any inventory in the custody of the town clerk, tabulate data therefrom and make copies or abstracts thereof]* listed in this section. Listers, *[selectmen]* selectboard members, treasurers, collectors of taxes, town grand jurors *[and]*, attorneys for the town and any person designated by the town to assist the town in appraising, as required under section 4041 of this title, the fair market value of the property identified on the inventory form may examine any inventory that they *[may]* name, and the taxpayer, *[his]* the taxpayer's administrator or executor, may examine *[his]* the taxpayer's inventory. Town clerks shall upon request furnish a certified copy of an inventory to an official or person entitled to examine the same, and upon subpoena for that purpose, shall produce in court any inventory in *[his]* the clerk's custody. Copies or abstracts so taken or furnished and any data or information obtained by such examination or contained in such abstracts or copies shall not be disclosed in any manner that will reveal the name or identity of the person making such inventory, except for official use. Except as provided in this chapter, the town clerk shall not allow a person to examine such inventories. An official or person entitled to examine an inventory *[who discloses any information so received, except as provided for in this section,]* or any other person possessing such information by or through the town offices other than the reporting taxpayer, who, in a manner not provided for in this chapter, discloses any information so possessed shall be fined not more than $100.00.

Sec. 28. 32 V.S.A. § 4006 is amended to read:

§ 4006. FAILURE TO RETURN INVENTORY

*[A taxpayer required by law to make and return an inventory who refuses to sign, swear to or affirm such inventory shall be fined not more than $100.00.]* Failure of a taxpayer to make and return a signed, sworn to, or affirmed inventory within 45 days after the mailing of such inventory by the town listers shall bar the taxpayer from any statutory appeal under this chapter or chapter 131 of this title, unless such failure is due to factors beyond the taxpayer's control. In addition, a taxpayer who fails to submit an inventory within the time and in the form prescribed may be fined not more than $100.00 for each violation.

Sec. 29. 32 V.S.A. § 4452 is amended to read:

§ 4452. VALUATIONS

(a) On or before May 1 *[in]* of each year, the division of property valuation and review of the *[agency of administration]* department of taxes shall furnish the listers in each town or city with the valuation of all taxable property of any public utility situated therein as reported by such utility to the division.

* * *

(d) The valuations so furnished shall be considered along with any other information as may reasonably be required by such listers in determining and fixing the valuations of such property for the purposes of local taxation.

* * * Education property taxes and grants * * *

Sec. 30. 32 V.S.A. § 5402(a) is amended to read:

(a) A statewide education property tax is imposed on all nonresidential and homestead property at a rate of $1.10 per $100.00 of equalized education property value as most recently determined under section 5405 of this title; but the homestead property tax liability shall not exceed the adjusted liability for eligible claimants under chapter 154 of this title *[shall not exceed the lesser of two percent of household income for the calendar year in which the tax is assessed or the amount of statewide education property tax the municipality would have assessed on the homestead if its equalized value had been reduced by $15,000.00]*.

Sec. 31. 32 V.S.A. § 5410(b) is amended to read:

(b) Annually *[by April 15]* on or before the due date for filing the Vermont income tax return, with extension, each resident individual may, on a form prescribed by the commissioner, which shall be verified under the pains and penalties of perjury, declare his or her homestead, if any, as of, or expected to be as of, April 1 of the year in which the declaration is made.

Sec. 32. Sec. 24(a) of No. 60 of the Acts of 1997 is amended to read:

(a) Education grants. In fiscal year *[1999]* 2000 the total amount of the general state support grant paid under 16 V.S.A. § 4011, the standard mainstream block grant paid under 16 V.S.A. § 2961 and the essential early education grant paid under 16 V.S.A. § 2948(c) shall be for each equalized pupil, *[$5,000.00 adjusted upward from the fiscal year 1997 level based on the appropriate annual index for state and local government purchases of goods and services]* $5,377.00. The amount of the general state support grant shall be the amount per equalized pupil remaining after payment of the standard mainstream block grants and the essential early education grants. Each year thereafter, the per equalized pupil amount of the education grants of the previous year shall be increased by the *[most recent price index for state and local government purchases of goods and services]* price index for state and local government purchases of goods and services as provided prior to January 1 through the state's participation in the New England Economic Project, for the following fiscal year.

Sec. 33. JOINT LEGISLATIVE OVERSIGHT COMMITTEE ON

RESTRUCTURING EDUCATION

Sec. 90 of No. 60 of the Acts of 1997, establishing the Joint Legislative Oversight Committee on Restructuring Education, is repealed effective January 1, 2000, and thereafter any duties assigned to the committee, or any studies required to be made by or submitted to the committee, shall be assigned to, made by or submitted to the appropriate standing committees of the General Assembly.

Sec. 34. 32 V.S.A. § 9741(45) is added to read:

(45) Each article, with a purchase price of $110.00 or less, of clothing intended to be worn or carried on or about the human body, excluding footwear and excluding special clothing designed primarily for athletic activity or protective use and not normally worn except when so used.

Sec. 34a. 32 V.S.A. § 9741(45) is amended to read:

(45) Each article, with a purchase price of $110.00 or less, of clothing intended to be worn or carried on or about the human body, *[excluding]* including footwear *[and]* but excluding special clothing or footwear designed primarily for athletic activity or protective use and not normally worn except when so used.

* * * General Fund Tax Reductions * * *

Sec. 35. 32 V.S.A. § 5822 is amended to read:

§ 5822. TAX ON INCOME OF INDIVIDUALS, ESTATES AND TRUSTS

A tax is imposed for each calendar year or fiscal year ending during that calendar year upon the income earned or received in that taxable year by every individual, estate and trust. The amount of this tax shall be measured by *[25]* 24 percent of the federal income tax liability of the taxpayer, reduced by a percentage equal to the percentage of the taxpayer's adjusted gross income for the taxable year which is not Vermont income; provided, however, that if a taxpayer's Vermont income exceeds the taxpayer's adjusted gross income, no reduction shall be made and provided, further, that if a taxpayer has zero or negative Vermont income and the taxpayer's Vermont income computed without regard to the reductions in section 5823(a) of this chapter does not equal or exceed the taxpayer's adjusted gross income, no tax shall be due under this section. Except with respect to income from United States Government obligations, this reduction of federal income tax liability by the percentage of the taxpayer's adjusted gross income which is not Vermont income shall be the exclusive method of calculating Vermont income tax liability; a taxpayer with adjusted gross income that is not Vermont income may not recompute the taxpayer's federal income tax liability to determine the taxpayer's Vermont income tax liability. With respect to income from United States Government obligations, a taxpayer may either reduce the taxpayer's federal tax liability by the percentage of the taxpayer's adjusted gross income that by federal law is exempt from state taxation or recompute what the taxpayer's federal tax liability would be without that income.

Sec. 36. 32 V.S.A. § 5828b is amended to read:

§ 5828b. EARNED INCOME TAX CREDIT

(a) A resident individual or part-year resident individual who is entitled to an earned income tax credit granted under the laws of the United States shall be entitled to a credit against the tax imposed for each year by section 5822 of this title. The credit shall be *[in the amount]* the greater of

(1) the applicable percentage; or

(2) 25 percent

of the earned income tax credit granted to the individual under the laws of the United States, multiplied by the percentage which the individual's earned income that is earned or received during the period of the individual's residency in this state bears to the individual's total earned income. For purposes of this section, "applicable percentage" means the percentage of federal income tax liability specified in section 5822 of this title, as amended from time to time.

Sec. 37. 32 V.S.A. § 6066a(a) is added to read:

§ 6066a. PAYMENT OF PROPERTY TAX ADJUSTMENTS

(a) Preliminary tax adjustment. Annually, the commissioner shall pay to each claimant the excess, if any, of the property tax on the homestead for the fiscal year over the adjusted property tax of the claimant for the fiscal year, as determined under section 6066(a)(1), (2) and (3) of this title. The payment shall be made by the latest of: July 1, for claims filed by April 15; 45 days after the claim is filed, for claims filed after April 15; or 30 days prior to the first education property tax installment date for the claimant's municipality in the fiscal year which begins in the calendar year in which the claim is filed under section 6068 of this title. The preliminary tax adjustment amount determined under this subsection shall be the "subsection (a) amount".

Sec. 37a. 32 V.S.A. § 6066a(b) is added to read:

(b) Final property tax adjustment. In order to correct the preliminary tax adjustment, so that it equals the full income sensitivity property tax adjustment due to the claimant for the prior year, a final property tax adjustment is made as follows:

(1) A claimant shall also be entitled to a credit against his or her income tax liability under chapter 151 of this title. The amount of the credit shall be the excess, if any, of the subsection (a) amount for the current claim year over the subsection (a) amount paid in the prior year. If the credit exceeds the income tax liability, the difference shall be paid to the claimant, without interest.

(2) The claimant shall pay to the commissioner the excess, if any, of the subsection (a) amount paid in the prior year over the subsection (a) amount for the current claim year. The payment under this subdivision shall be due on or before the due date for filing the Vermont income tax return, with extension, and shall be subject to the enforcement and collection provisions of chapter 151 of this title, and shall bear interest at the rate determined under section 3108 of this title from the due date for the income tax return, without extension. Any income tax refund due to a taxpayer shall be reduced by any amount owed by the taxpayer under this subdivision.

Sec. 37b. 32 V.S.A. § 5930t(c) is amended to read:

(c) A credit for training expenses associated with providing training to any individual employee may be claimed under this section only once by an employer in one taxable year. *[In any taxable year the total amount of training tax credits granted to all employers under this section shall not exceed $50,000.00. If in any taxable year claims for credits exceed $50,000.00, the commissioner shall first grant credits based upon the earliest date of application, and any credit not granted to an employer in any taxable year may be claimed by the employer in the immediately following taxable year.]*

* * * Effective Dates for Part I * * *

Sec. 38. EFFECTIVE DATES

(a) Sec. 2 (ADM hold harmless) shall apply to fiscal year 2000 and after.

(b) Sec. 3 (small schools support) shall apply to fiscal year 2000 and after.

(c) Sec. 7 (business portion of homestead) shall apply to claims filed in calendar year 2000 and after.

(d) Sec. 9 (property tax adjustment; spouse in nursing home) shall apply to claims in calendar year 2000 and after.

(e) Sec. 10 (removal of $75,000.00 cap) shall apply to claims filed in calendar year 2000 and after.

(f) Sec. 11 (adjustment rules for $75,000.00 or more, and for less than $75,000.00) shall apply to claims made in calendar year 2000 and after.

(g) Sec. 14 as it pertains to 32 V.S.A. § 6062(d) (part-year renter claims) shall apply to claims filed in calendar year 1999 and after.

(h) Sec. 14 as it pertains to 32 V.S.A. § 6062(a) (part-year renter claims), § 6062(c) (former spouse as co-owner), and § 6062(e) (trust as claimant) shall apply to claims filed in calendar year 2000 and after.

(i) Sec. 15 (netting business loss against capital gain in household income) shall apply to claims filed in calendar year 2000 and after.

(j) Sec. 24 (electric power facilities to be listed as real property) shall apply to grand lists for 2000 and after.

(k) Sec. 28 (loss of appeal rights for failure to return inventory to town lister) shall apply to valuation appeals of grand lists for 2000 and after.

(m) Sec. 34 (sales tax exemption for clothing) shall apply to sales and uses on and after December 1, 1999. Sec. 34a (sales tax exemption for clothing and footwear) shall apply to sales and uses on and after July 1, 2001. The exemption from the sales tax for clothing or footwear shall not apply to any local option tax which a town may enact pursuant to 24 V.S.A. § 138(b)(1).

(n) Sec. 35 (reducing the rate of the personal income tax) shall apply to tax years beginning on and after January 1, 2000.

(o) Sec. 36 (earned income tax credit) shall apply to tax years beginning on or after January 1, 2000.

(p) Sec. 37 (adding 32 V.S.A. § 6066a(a)) shall take effect January 1, 2000.

(q) Sec. 37a (adding 32 V.S.A. § 6066a(b)) shall take effect January 1, 2001.

(r) The remaining sections of this Part I shall take effect upon passage.

* * * APPROPRIATIONS for Part I * * *

Sec. 39. HYDROELECTRIC APPRAISALS; ASSISTANCE TO LISTERS

(a) Contract appraiser. The director of the Division of Property Valuation and Review shall contract for and retain the services of an appraiser or appraisal firm with special expertise in hydroelectric utility appraisals for the purpose of appraising up to eight hydroelectric facilities owned by USGenNE located on the Connecticut and Deerfield Rivers. There is appropriated for fiscal year 2000 to the Division of Property Valuation and Review from the general fund an amount not to exceed $225,000.00 for this purpose. Any funds not expended for this purpose in fiscal year 2000 shall not revert but carry over for expenditure for this purpose in fiscal year 2001.

(b) Staff appraiser. One permanent position is authorized in the Division of Property Valuation and Review for an industrial and commercial appraiser to assist towns with commercial and industrial appraisals as assigned by the director. Priority shall be given to assisting towns with utility appraisal needs. There is appropriated for fiscal year 2000 from the general fund to the Division of Property Valuation and Review the amount of $75,000.00 for this purpose.

(c) In the event that the taxable value after the expiration of the extension of established grand list values in Sec. 23 of this act is more than or less than the value established by that section, then any resulting adjustments in the taxable value of such property shall be phased in over the following period of years, not to exceed ten, until the full taxable value is reached. This subsection shall not prevent any other lawful adjustments to the valuation of hydroelectric facilities that may be required during the phase-in period.

(d) This section shall take effect July 1, 1999.

Sec. 40. YIELD POOL ALLOCATIONS

(a) For fiscal year 2000, there is allocated within the education fund for the purposes of the yield pool under section 4027 of Title 16 the amount of $36,000,000.00, plus any additional amount necessary to assure a yield of at least $40.00.

(b) For fiscal year 2001, there is allocated within the education fund for the purposes of the yield pool under section 4027 of Title 16 the amount of $36,000,000.00, plus any additional amount necessary to assure a yield of at least $40.00.

Sec. 40b. TRANSPORTATION APPROPRIATION

In addition to any other appropriations in the FY 2000 Appropriations Act (H.554) there is appropriated from the education fund in fiscal year 2000 the amount of $800,000.00 for reimbursement of transportation expenditures pursuant to Sec. 22(b) of No. 60 of the Acts of 1997 as amended by Sec. 98 of No. 71 of the Acts of 1998.

Sec. 40c. SCHOOL CONSTRUCTION; LEGISLATIVE PURPOSE

It is the intent of the General Assembly and the Governor that in fiscal year 2001 the total appropriation for school construction assistance shall be at least $16,000,000.00. Of this amount at least $6,000,000.00 is to be from the education fund. The appropriation from the education fund shall be funded $2,000,000.00 from revenues forecasted as of May 15, 1999. The remainder shall be funded or offset from the following sources:

(1) School construction appropriations made from fiscal year 1999 surplus pursuant to Sec. 267(b) of H.554 of 1999, the FY 2000 Appropriations Act;

(2) Dedication of general fund direct applications in fiscal year 2000 or 2001;

(3) Differences between actual expenditures and current estimated expenditures for income sensitivity payments from the education fund;

(4) Inclusion in the fiscal year 2001 capital construction act; or

(5) An increase in the general fund contribution to the education fund from the statutory level of increase of 2.8 percent to 3.3 percent for fiscal year 2001.

* * * PART II MISCELLANEOUS TAX ACT AMENDMENTS * * *

Sec. 41. 32 V.S.A. § 3201(a)(6) is amended to read:

(6) Determine the form in which returns and reports shall be filed and what shall constitute a signature on such returns and reports, including those filed in other than paper form, such as electronically or over telephone lines.

Sec. 42. 32 V.S.A. § 3113(d) is amended to read:

(d) If the commissioner determines that any person who has agreed to furnish goods, services or real estate space to any agency has neglected or refused to pay any tax administered by the commissioner and that the person's liability for such tax is not under appeal, or if under appeal, the commissioner has determined that the tax or interest or penalty is in jeopardy, the commissioner shall notify the agency and the person in writing of the amount owed by such person. Upon receipt of such notice, the agency shall thereafter transfer to the commissioner any amounts that would otherwise be payable by the agency to the taxpayer, up to the amount certified by the commissioner. The commissioner may treat any such payment as if it were a payment received from the taxpayer.

Sec. 43. 32 V.S.A. § 3201(d) is amended to read:

(d) Tax return due dates. When the due date for the filing of a return falls on a federal or state holiday, the due date shall be the next business day after such holiday. A return which is *[postmarked the due date]* filed by mail shall be accepted as timely filed if (1) it is received by the department within three business days after the due date, or (2) the taxpayer provides proof satisfactory to the commissioner that the return was mailed by the due date.

Sec. 44. 32 V.S.A. § 3802(16) is added to read:

(16) Real and personal property owned by a federally-qualified health center or a free standing, federally-designated rural health clinic, provided such center or clinic is governed by a community board of directors; offers care on a sliding scale based on ability to pay; is owned and operated on a nonprofit basis; is unconditionally dedicated to public use which directly benefits an indefinite class of the public and confers a benefit on society. Notwithstanding any provision of law to the contrary, this exemption shall apply without the need for a vote of the town or municipality in which such property is located.

Sec. 45. 32 V.S.A. § 4461(a) is amended to read:

(a) A taxpayer or the selectboard members of a town aggrieved by a decision of the board of civil authority under subchapter 1 of this chapter may appeal the decision of the board to either the director or the superior court of the county in which the property is located. The appeal to the superior court shall be heard without a jury. The appeal to either the director or the superior court shall be commenced by filing a notice of appeal pursuant to Rule 74 of the Vermont Rules of Civil Procedure, within 30 days of entry of the decision of the board of civil authority. The date of mailing of notice of the board's decision by the town clerk to the taxpayer shall be deemed the date of entry of the board's decision. The town clerk shall transmit a copy of the notice to the director or to the superior court as indicated in the notice and shall record or attach a copy of the notice in the grand list book. The entry fee for an appeal to the director is $30.00.

Sec. 46. REPEAL

32 V.S.A. § 4462 (property tax appeals, triplicate copies) is repealed.

Sec. 47. 32 V.S.A. § 4463 is amended to read:

§ 4463. OBJECTIONS TO APPEAL

When a taxpayer, town agent or *[board of selectmen]* selectboard claims that *[the]* an appeal to the director is in any manner defective or was not lawfully taken, on or before ten days after the *[filing of the copy in the town clerk's office]* entry of the board's decision, the taxpayer, town agent or *[board of selectmen]* selectboard shall file objections in writing with the director and furnish the appellant or *[his]* appellant's attorney with a copy of the objections. When the taxpayer, town agent or *[board of selectmen]* selectboard so *[request]* requests, the director shall thereupon fix a time and place for hearing the objections and shall notify all parties thereof, by mail or otherwise. Upon hearing or otherwise, the director shall pass upon the objections and make such order in relation thereto as is required by law. The order shall be recorded or attached in the town clerk's office in the book wherein the appeal is recorded.

Sec. 48. 32 V.S.A. § 4468 is amended to read:

§ 4468. TRANSMISSION AND RECORD OF DETERMINATION

The director or clerk of the court shall forward by certified mail one copy of the determination to the taxpayer and one copy to the town clerk, who shall record the same in the book in which the appeal was recorded under section *[4462]* 4461 of this title. The appraisal so fixed by the director or court shall become the basis for the grand list of the taxpayer for the year in which the appeal is taken and, if the appraisal relates to real *[estate]* property, for the two next ensuing years, except that if the real property is enrolled in use value appraisal under chapter 124 of this title, the value of enrolled land, prior to its being equalized, shall be the per acre value set annually by the current use advisory board multiplied by the number of acres enrolled. The appraisal, however, may be changed in the ensuing two years if the taxpayer's property is materially altered, changed, damaged or if the municipality, city or town in which it is located has undergone a complete revaluation of all taxable real estate.

Sec. 49. 32 V.S.A. § 5405(c) is amended to read:

(c) In determining the fair market value of property which is required to be listed at fair market value, the commissioner shall take into consideration those factors required by section 3481 of this title. The commissioner shall value property as of *[January 1]* April 1 preceding the determination.

Sec. 50. 32 V.S.A. § 5407(d) is amended to read:

(d) Members of the valuation appeal board shall receive *[reasonable compensation for services and reimbursement for expenses]* a sum not to exceed $80.00 per diem for each day of official duties of the board together with reimbursement of reasonable expenses incurred in the performance of their duties, as determined by the director of property valuation and review.

Sec. 51. PAROLE BOARD PER DIEM COMPENSATION

(a) 32 V.S.A. § 1010(a)(8) (Compensation of Parole Board) is repealed.

(b) 32 V.S.A. § 1010(f) is added to read:

(f) Members of the parole board shall receive $80.00 per diem for each day of official duties together with reimbursement of reasonable expenses incurred in the performance of their duties.

Sec. 52. 32 V.S.A. § 5408 is amended to read:

§ 5408. PETITION FOR REDETERMINATION

(a) Not later than 30 days after the receipt by its clerk of a notice under section 5406 of this title, a municipality may petition the director of the division of property valuation and review for a redetermination of the municipality's *[fair market value or]* equalized education property value and coefficient of dispersion. Such petition shall be in writing and shall be signed by the chair of the legislative body of the municipality or its designee.

(b) Upon receipt of a petition for redetermination under subsection (a) of this section, the director shall, after written notice, grant a hearing upon the petition to the aggrieved town. The director shall thereafter notify the town and the commissioner of education of his or her redetermination of the *[fair market value or]* equalized education property value and coefficient of dispersion of the town or district, in the manner provided for notices of original determinations under section 5406 of this title.

(c) A municipality, within 30 days of the director's redetermination, may appeal the redetermination to the valuation appeal board. The board shall notify the appellee of the filing of the appeal. The appeal shall be heard de novo in the manner provided by chapter 25 of Title 3 for the hearing of contested cases.

(d) A municipality or the division of property valuation and review may appeal from a decision of the valuation appeal board to the superior court of the *[superior court district]* county in which the municipality is located. The superior court shall hear the matter de novo in the manner provided by Rule 74 of the Vermont Rules of Civil Procedure. An appeal from the decision of the superior court shall be to the supreme court under the Vermont Rules of Appellate Procedure.

Sec. 53. 32 V.S.A. § 5410(e) is amended to read:

(e) Intention to establish a permanent residence is a factual determination to be made in the first instance by the commissioner. No one factor is conclusive of whether a dwelling is a permanent residence; *[the following are relevant factors that may be considered by the commissioner]* the commissioner may consider any relevant factors, including but not limited to the following: formal and informal statements of the declarant; the location of residences owned or leased by the declarant; where the declarant spends time; the declarant's place of employment and business connections; the location of items of significant value (either monetary or sentimental) to declarant; where the declarant's family lives, place of voter registration, place of issuance of automobile registration and driver's license; previous permanent residency of the declarant; and address listed on federal and state income tax returns filed by the declarant.

Sec. 54. EFFECTIVE DATE; EXEMPTIONS; INCOME TAXATION

The effective date for that portion of Sec. 3 of No. 156 of the Acts of 1998 (the Miscellaneous Tax Act of 1998) pertaining to the repeal of the exemption of pipeline corporations from income taxation is amended to apply to taxable years beginning on and after January 1, 1999.

Sec. 55. 32 V.S.A. § 5824 is amended to read:

§ 5824. CREDIT FOR CHANGES IN FEDERAL LAW

If, for any taxable year, the tax liability of an individual, estate or trust under this chapter exceeds, by any amount, what that liability would have been had the "laws of the United States" been defined, under this chapter, as "the statutes of the United States relating to federal income taxes in effect on December 31, *[1997]* 1998," the taxpayer shall be entitled to a credit equal to that excess amount plus six percent of such amount, against the taxpayer's tax liability under this chapter for the next succeeding taxable year. In the event the tax liability of the taxpayer under this chapter for the next succeeding taxable year is less than the amount of such credit, the difference between such liability and such credit shall be refunded to the taxpayer by the commissioner. Any taxpayer claiming a credit under this section shall establish and verify that claim in such manner, and by use of such forms or schedules, as the commissioner shall by regulation prescribe.

Sec. 56. REPEAL

32 V.S.A. § 5861(f) (statement of real property taxes on income tax return) is repealed.

Sec. 57. 32 V.S.A. § 7460 is added to read:

§ 7460. GENERATION-SKIPPING TRANSFERS

(a) When used in this section, unless the context indicates otherwise:

(1) "Generation-skipping transfer" means every transfer subject to the federal generation-skipping transfer tax in which the original transferor is a resident of the state at the date of original transfer or the property transferred is real or personal property in the state.

(2) "Original transferor" means any grantor, donor, settlor or testator who by grant, gift, trust or will makes a transfer of real or personal property that results in federal generation-skipping transfer tax.

(b) A tax is hereby imposed upon every generation-skipping transfer in which the original transferor is a resident of the state at the date of original transfer, in an amount equal to the amount allowable as a credit for state death taxes under Section 2604 of the Internal Revenue Code of the United States.

(c) A tax is hereby imposed upon every generation-skipping transfer in which the original transferor is not a resident of the state at the date of the original transfer, in an amount equal to the amount allowable as a credit, with regard to the real or tangible personal property in Vermont, for state death taxes under Section 2604 of the Internal Revenue Code of the United States.

(d) Every person required to file a return reporting a generation-skipping transfer under applicable federal law and regulations shall file with the commissioner, on or before the last day prescribed for filing the federal return, a return in such form as the commissioner may prescribe, including a duplicate copy of the federal return.

(e) The person liable for payment of the federal generation-skipping transfer tax shall be liable for the tax imposed by this section, which tax is due upon a taxable distribution or taxable termination as determined under the applicable provisions of the federal generation-skipping transfer tax, and shall be paid to the commissioner.

(f) Any person failing to file any payment of tax required by this section when due shall be subject to the interest and penalty provision of section 3202 of this title.

(g) If, after a duplicate copy of the federal return of a generation-skipping transfer has been filed with the commissioner, the amount of the federal generation-skipping transfer tax is increased or decreased by the federal government, an amended return shall be filed with the commission showing all changes made in the original return and the amount of increase or decrease in the federal generation-skipping transfer tax and in the state death tax credit relating thereto.

Sec. 58. 32 V.S.A. § 7501 is amended to read:

§ 7501. PINBALL AND SIMILAR MACHINES

Every person who maintains for use, or permits the use, on any place or premises occupied by him or her an amusement or gaming machine, or device, into which may be inserted a piece of money or other object for which money is paid and which may be operated by the player in attempting to make a score or reach a standard, shall secure the license hereinafter specified and shall pay for such license the sum of $100.00 on each machine, apparatus, or device, provided, however, no such license shall be issued on any machine, apparatus or device described in section 2135 of Title 13, and no provision herein shall be construed as legalizing a machine, apparatus or device described in that section. A person who fails to secure the license required by this section shall be subject to assessment of interest and penalty at the rates set forth in section *[5875]* 3202 of this title.

Sec. 59. 32 V.S.A. § 7502 is amended to read:

§ 7502. JUKE BOXES AND SIMILAR MACHINES

Every person who maintains for use, or permits the use of, on any place or premises occupied by him or her, a coin operated machine, apparatus or device, into which directly or by remote control boxes may be inserted money, or other object for which money is paid, and from which musical, vocal or visual entertainment is emitted, shall secure the license hereinafter specified and shall pay for such license the sum of $25.00 on each such machine, apparatus or device, except coin operated radios placed in guest rooms in places furnishing lodging to the public. A person who fails to secure the license required by this section shall be subject to assessment of interest and penalty at the rates set forth in section *[5875]* 3202 this title.

Sec. 60. 32 V.S.A. § 9202(4) is amended to read:

§ 9202. DEFINITIONS

The following words, terms and phrases when used in this chapter shall have the meanings ascribed to them in this section unless the context clearly indicates a different meaning:

* * *

(4) "Operator" - any person, or his agent, operating a hotel, whether as owner or proprietor or lessee, sublessee, mortgagee, licensee or otherwise; and any person, or his agent, charging for a taxable meal; and any person, or his agent, engaged in both of the foregoing activities. In the event that an operator is a corporation or other entity, the term "operator" shall include any officer or agent of such corporation or other entity who, as an officer or agent of the corporation, is under a duty to pay the gross receipts tax to the commissioner as required by this chapter.

Sec. 61. 32 V.S.A. § 9280(a) is amended to read:

(a) Any operator who fails to collect the required tax or to pay it to the commissioner as required under this chapter shall be personally and individually liable for the amount of such tax together with such interest and penalty as has accrued under the provisions of section 3202 of this title; and if the operator is a corporation or other entity, the personal liability shall extend and be applicable to any officer or agent of the corporation or entity who as an officer or agent of the same is under a duty to collect the tax and transmit the tax to the commissioner as required in this chapter.

Sec. 62. 32 V.S.A. § 9701(14) is amended to read:

§ 9701. DEFINITIONS

Unless the context in which they occur requires otherwise, the following terms when used in this chapter mean:

* * *

(14) Persons required to collect tax or persons required to collect any tax imposed by this chapter: include every vendor of taxable tangible personal property or services, every recipient of amusement charges. These terms shall also include any officer or employee of a corporation or other entity or of a dissolved *[corporation]* entity who as that officer or employee is under a duty to act for the corporation or entity in complying with any requirement of this chapter *[and any member of a partnership]*.

Sec. 63. 32 V.S.A. § 9703(a) is amended to read:

(a) Every person required to collect any tax imposed by this chapter or to pay it to the commissioner as required by this chapter shall be personally and individually liable for the amount of such tax together with such interest and penalty as has accrued under the provisions of section 3202 of this title; and if the person is a corporation or other entity, the personal liability shall extend and be applicable to any officer or agent of the corporation or entity who as an officer or agent of the same is under a duty to collect the tax and transmit it to the commissioner as required in this chapter.

Sec. 64. REPEAL

32 V.S.A. § 9741(11) (relating to exemption from sales tax for telephone services) is repealed.

Sec. 65. 32 V.S.A. § 9814a is added to read:

§ 9814a. CRIMINAL PENALTIES

(a) Failure to file; failure to collect; failure to remit. Any person who knowingly fails to file a return, fails to collect a tax or fails to remit a tax required under this subchapter shall be imprisoned not more than one year or fined not more than $1,000.00, or both.

(b) Failure to file; failure to collect; failure to remit; in excess of $500.00. Any person who with intent to evade a tax liability fails to file a return or fails to collect a tax or fails to remit a tax when required under this subchapter shall, if the amount collected or required to be collected is in excess of $500.00, be imprisoned not more than three years or fined not more than $10,000.00, or both.

(c) Any person filing or causing to be filed, or making or causing to be made, or giving or causing to be given any certificate, affidavit, representation, information, testimony or statement required or authorized, which is willfully false, or willfully failing to file a bond, or failing to file a registration certificate and such data in connection therewith as the commissioner by rule or otherwise may require, to display or surrender a certificate of authority as required, or assigning or transferring the certificate of authority or willfully failing to charge separately the tax herein imposed or to state the tax separately on any bill, statement, memorandum or receipt issued or employed by him or her upon which the tax is required to be stated separately as provided in section 9778 of this title, or referring or causing reference to be made to this tax in a form or manner other than that required, or failing to keep any records required, shall, in addition to any other penalties herein or elsewhere prescribed, be guilty of a misdemeanor, punishable by a fine of not more than $1,000.00 or imprisonment for not more than one year, or both.

(d) Any person who knowingly makes, signs, verifies or files with the commissioner a false or fraudulent tax return shall be imprisoned not more than one year or fined not more than $1,000.00, or both. Any person who with intent to evade a tax liability makes, signs, verifies or files with the commissioner a false or fraudulent tax return shall, if the amount of tax evaded is in excess of $500.00, be imprisoned not more than three years or fined not more than $10,000.00, or both.

(e) A person who knowingly engages in any business for which registration is required under this chapter without a valid certificate of authority shall commit a separate offense for each calendar week or part thereof during which he or she shall be so engaged. Each such offense shall be a misdemeanor and upon conviction for a first offense, a person shall be sentenced to pay a fine of not more than $250.00 or to be imprisoned for not more than 60 days, or both, such fine and imprisonment in the discretion of the court; and for a second or subsequent offense shall be sentenced to pay a fine of not less than $250.00 or more than $500.00 or to be imprisoned for not more than six months, or both, such fine and imprisonment in the discretion of the court.

Sec. 66. 32 V.S.A. § 10002(f) is amended to read:

(f) Also excluded from the definition of land is any land up to ten acres (with the modification permitted by subsection (c) of this section) acquired by a person who will build on that land a house which, by the next succeeding sale, will be the principal residence of the occupant when he purchases from the person who built the house. The person acquiring such land must certify to the commissioner of taxes that he or she will begin building within one year of date of purchase, complete the building within *[2]* two years from the date of purchase, and sell it within *[3]* three years, from date of purchase to a person who qualifies under subsection (b) of this section. If the land is sold as more than one parcel by the builder who acquired it, only those parcels on which a dwelling has been completed in accordance with the requirements of this subsection shall be excluded from the definition of land. The deed for the property shall recite the fact that there is running with the land a lien equal to the amount of land gains tax exempted by this subsection until such time as all conditions of this subsection have been met.

Sec. 67. 32 V.S.A. § 10007(b) is amended to read:

(b) Within 30 days of the sale or exchange of land, for which withholding is required under this section, the seller or transferor shall file a return with the commissioner of taxes setting forth the amount of the tax due pursuant to section 10003 of this title and the amount withheld by the buyer or transferee pursuant to subsection (a) of this section. The seller shall either remit with the return the balance of the tax due or make claim for a refund. Any refund not made by the commissioner within *[15]* 45 days of receipt of a valid claim shall accrue interest at the rate established pursuant to section 3108 of this title. For good cause shown and upon conditions set by him or her, the commissioner may extend the time for filing the return and paying the tax required by this chapter.

Sec. 68. SUNSET REPEAL

Notwithstanding Sec. 27 of No. 169 of the Acts of 1995 (Adj. Sess.), Secs. 21 through 24 of that act (relating to the taxation of S corporations and to the taxation of partnerships and limited liability companies) shall also apply to tax years beginning on and after January 1, 2000. Sections 5915 and 5921 of Title 32 shall continue in effect as amended in Acts 71 and 156 of the Acts of 1998.

Sec. 69. REPEAL

Sec. 2 (amending 32 V.S.A. § 5254; delinquent tax sale, fees) of No. 106 of the Acts of 1996 is repealed.

Sec. 70. 32 V.S.A. § 5254(a) is amended to read:

(a) When the tax with costs and fees is not paid before the day of sale, the real property on which the taxes are due shall be sold to pay such taxes, costs and fees.

Sec. 71. REPEAL

32 V.S.A. § 9771(7) (sales tax on service contracts) shall not apply after April 27, 1998 to service contracts which are not regulated under subchapter 4 of chapter 113 of Title 8; and is repealed effective July 1, 1999 for all other contracts.

Sec. 72. 32 V.S.A. § 5930f is amended to read:

§ 5930f. VERMONT EXPORT TAX INCENTIVE

An entity doing business in Vermont and one or more other states, upon obtaining the approval of the Vermont economic progress council pursuant to section 5930a of this title, may receive a credit against its income taxes imposed by this chapter in an amount equal to the difference between a calculation of its income tax under the formula for apportionment provided in section 5833 of this title and a calculation of its income tax under the formula for apportionment provided in section 5833, except that such calculation shall be determined (i) without regard to that portion of section 5833(a)(3) which provides that sales of property shipped from this state are sales of tangible personal property made in this state; and (ii) by doubling the sales factor in section 5833(a)(3).

Sec. 73. 32 V.S.A. § 5842(a)(4)(D) is added to read:

(D) in cases in which electronic funds transfer is required, to allow up to four additional days for payment.

Sec. 74. 32 V.S.A. § 9741(46) is added to read:

(46) Tangible personal property to be incorporated into a net metering system as defined under 30 V.S.A. § 219a.

Sec. 75. 32 V.S.A. § 3108(a) is amended to read:

(a) Not later than December 15 of each year, the commissioner shall establish a rate of interest applicable to unpaid tax liabilities and tax overpayments which shall be equal to the average prime rate charged by banks during the immediately preceding twelve months commencing on *[December 1]* October 1 of the prior year, rounded upwards to the nearest whole percent. The annual rate thus established may be converted to a monthly rate which shall be rounded upwards to the nearest tenth of a percent. The rate established hereunder shall be effective on January 1 of the immediately following year. For purposes of this section, the term "prime rate charged by banks" shall mean the average predominate prime rate quoted by commercial banks to large businesses as determined by the board of governors of the Federal Reserve System.

Sec. 76. 27 V.S.A. § 1220(d) is amended to read:

(d) *[The report of all banking and financial organizations shall be filed before May 1, 1985 and every fifth year thereafter]*. The report of all *[other]* organizations, associations and holders of property shall be filed before May 1st of every year.

The state treasurer may postpone the reporting date upon written request by any person required to file a report.

* * * Property Transfer Tax Provisions * * *

Sec. 77. REPEAL

Sec. 42 of No. 156 of the Acts of 1998 (Allocation of Excess Property Transfer Tax Revenues) is repealed effective June 30, 1999.

Sec. 78. 32 V.S.A. § 435(b)(10) is amended to read:

(10) *[32.56]* 33 percent of the revenue from the property transfer taxes levied pursuant to chapter 231 of this title and the first $500,000.00 of the gains taxes levied each year pursuant to chapter 236 of this title;

Sec. 79. 10 V.S.A. § 312 is amended to read:

§ 312. CREATION OF VERMONT HOUSING AND CONSERVATION

TRUST FUND

There is created a special *[account]* fund in the state *[general fund]* treasury to be known as the "Vermont housing and conservation trust fund." The fund shall be administered by the board and expenditures therefrom shall only be made to implement and effectuate the policies and purposes of this chapter. The fund shall be comprised of *[56]* 50 percent of the revenue from the property transfer tax under chapter 231 of Title 32 and any moneys from time to time appropriated to the fund by the general assembly or received from any other source, private or public, approved by the board. Unexpended balances and any earnings shall *[not revert to the]* *[general fund but shall]* remain in the fund for use in accord with the purposes of this chapter.

Sec. 80. 24 V.S.A. § 4306(a) is amended to read:

(a) A municipal and regional planning fund for the purpose of assisting municipal and regional planning commissions to carry out the intent of this chapter is hereby created in the state treasury. The fund shall be comprised of *[11.44]* 17 percent of the revenue from the property transfer tax under chapter 231 of Title 32 and any moneys from time to time appropriated to the fund by the general assembly or received from any other source, private or public. All balances at the end of any fiscal year shall be carried forward and remain in the fund. Interest earned by the fund shall be deposited in the fund. Of the revenues in the fund, each year 10 percent shall be disbursed to the Vermont center for geographic information; 70 percent shall be disbursed to regional planning commissions and 20 percent shall be disbursed to municipalities. Disbursements to regional planning commissions shall be according to a formula adopted by the commissioner of the department of housing and community development under chapter 25 of Title 3. Disbursements to municipalities shall be through a competitive program administered by the department pursuant to subdivision (b)(4) of this section.

Sec. 81. PROPERTY TRANSFER TAX STUDY

The Department of Taxes together with the Joint Fiscal Office shall review the rate of the property transfer tax as a percentage of the value of the property transferred on a principal residence and propose recommended changes, if any, to the legislature on or before January 15, 2000.

* * * Tax Abatement and Land Use Change Taxes * * *

Sec. 82. 24 V.S.A. § 1533 is amended to read:

§ 1533. TOWN BOARD FOR THE ABATEMENT OF TAXES

The board of civil authority, with the listers and the town treasurer, shall constitute a board for the abatement of town *[and]* , town school district taxes, and current use taxes. The act of a majority of a quorum at a meeting shall be treated as the act of the board. The above requirement in respect to a quorum need not be met if the town treasurer, a majority of the listers and a majority of the selectmen are present at the meeting.

Sec. 83. 24 V.S.A. § 1535(a) is amended to read:

(a) The board may abate in whole or part taxes, interest, and collection fees accruing to the town in the following cases:

(1) taxes of persons who have died insolvent;

(2) taxes of persons who have removed from the state;

(3) taxes of persons who are unable to pay their taxes, interest, and collection fees;

(4) taxes in which there is manifest error or a mistake of the listers;

(5) taxes upon real or personal property lost or destroyed during the tax year.

(6) the exemption amount available under 32 V.S.A. § 3802(11) to persons otherwise eligible for exemption who file a claim on or after May 1 but before October 1 due to the claimant's sickness or disability or other good cause as determined by the board of abatement; but that exemption amount shall be reduced by 20 percent of the total exemption for each month or portion of a month the claim is late filed.

(7) use change taxes upon real property sold by an owner who has agricultural land enrolled in the current use appraisal program described in chapter 124 of Title 32 and who derives at least 50 percent of his or her annual income from apple production, in which the sale was necessary in order to raise funds to continue the agriculture operation of the seller-enrollee. In exercising its discretion, the board shall consider the financial gain realized by the sale of the land and whether, in respect to that gain, payment of the use change tax would significantly reduce the ability of the seller-enrollee to continue using the remaining property, or any part thereof, as agricultural land, as defined in section 3752 of Title 32.

(8) use change taxes due upon agricultural land found eligible for use value appraisal under section 3752(1)(A) of this title, if the tax is a result of a disposition occurring within five years of the initial use value assessment and if the disposition is the result of the permanent physical incapacity or death of the individual farmer-owner or farmer-operator of the property.

Sec. 84. 24 V.S.A. § 1536 is amended to read:

§ 1536. --RECORD; DISCHARGE

The board for the abatement of taxes shall make a record of taxes, interest and fees so abated which shall be recorded in the office of the town clerk and a certified copy shall be forwarded forthwith to the collector of taxes and the town treasurer. The collector shall mark in the tax bill the taxes, interest and fees abated and the persons against whom they were assessed shall be discharged from their payment. An abatement of a use change tax shall be separately recorded in the land records of the municipality in which the property subject to the abatement is located and shall effect a release of the land use lien on the portion of the property abated.

Sec. 85. 32 V.S.A. § 3757(g) is amended to read:

(g) Upon application, the assessing officials may abate a use change tax levy concerning agricultural land found eligible for use value appraisal under section 3752(1)(A) of this title, if a disposition of such property resulting in a change of use of it takes place within five years of the initial assessment at use value because of the permanent physical incapacity or death of the individual farmer-owner or farmer-operator of the property. Upon application, the town board of abatement may abate a use change tax in accordance with the provisions of section 1535 of Title 24. Abatement of a use change tax shall release that portion of the property that was subject to the tax from the lien imposed under subsection (f) of this section.

* * * Appraisal Value for Conservation Organizations * * *

Sec. 86. 32 V.S.A. § 3752(9)(B) is amended to read:

(B) any land, exclusive of any house site, which is:

(i) certified under subsection 6306(b) of Title 10,

(ii) is owned by an organization that *[for the preceding five years has been established]* was certified by the commissioner of taxes as a qualified organization as defined in 10 V.S.A. § 6301a and for at least five years preceding its certification was determined by the internal revenue service to qualify as a Section 501(c)(3) organization which is not a private foundation as defined in Section 509(a) of the Internal Revenue Code, and

(iii) is under active conservation management in accord with standards established by the commissioner of forests, parks and recreation;

Sec. 86a. EDUCATION PROPERTY TAX ABATEMENT, JAY

The Commissioner of Taxes is authorized in fiscal year 2000 to reduce the education property tax payments due from the Town of Jay by the sum of $1,868.90, for reimbursement of education property tax which was assessed in fiscal year 1999 on property tax of a nonprofit volunteer fire organization which has been voted exempt from property tax for fiscal year 1999.

* * * Local Option Taxes * * *

Sec. 87. 24 V.S.A. § 138 is amended to read:

§ 138. LOCAL OPTION TAXES

(a) Local option taxes are authorized under this section for the purpose of affording municipalities an alternative method of raising municipal revenues to facilitate the transition and reduce the dislocations in those municipalities that may be caused by reforms to the method of financing public education under the Equal Educational Opportunity Act of 1997. Accordingly,

(1) the local option taxes authorized under this section may be imposed by a municipality only during calendar years 1999*[, 2000, 2001 and 2002]* through 2004;

(2) a municipality opting to impose a local option tax may do so prior to July 1, 1998 to be effective beginning January 1, 1999, and anytime after December 1, 1998 a local option tax shall be effective beginning on the next tax quarter following 30 days' notice to the department of taxes of the imposition; and all authority to opt to impose a local option tax under this section shall terminate September 1, *[2001]* 2003, and all authority to impose a local option tax shall terminate on December 31, *[2002]* 2004; and

(3) a local option tax may only be adopted by a municipality in which:

(A) the education property tax rate in 1997 was less than $1.10 per $100.00 of equalized education property value; or

(B) the equalized grand list value of personal property, business machinery, inventory, and equipment is at least ten percent of the equalized education grand list *[in fiscal year 1998]* as reported in the 1998 Annual Report of the Division of Property Valuation and Review; or

(C) the combined education tax rate of the municipality will increase by 20 percent or more in fiscal year 1999 or in fiscal year 2000 over the rate of the combined education property tax in the previous fiscal year.

(b) If the legislative body of a municipality by a majority vote recommends, the voters of a municipality may, at an annual or special meeting warned for that purpose, by a majority vote of those present and voting, assess any or all of the following:

(1) a one percent sales tax excluding tax on telecommunications,

(2) a one percent meals and alcoholic beverages tax,

(3) a one percent rooms tax.

(c) Any tax imposed under the authority of this section shall be collected and administered by the department of taxes, in accordance with state law governing such state tax or taxes; provided however, that a sales tax imposed under this section shall be collected on each sale that is subject to the Vermont sales tax. *[All]* Seventy percent of the costs of administration and collection shall be borne by the municipality, and 30 percent shall be borne by the state to be paid from the pilot special fund.

(d) Of the taxes reported under this section, 80 percent shall be paid to the municipality in which they were reported for calendar year 1999, 70 percent shall be paid to the municipality in which they were reported for calendar years *[2000 and 2001, and 60 percent shall be paid to the municipality in which they were reported for calendar year 2002]* thereafter. Such revenues may be expended by the municipality for municipal services only and not for educational expenditures. The remaining amount of the taxes reported shall be remitted monthly to the state treasurer for deposit in the PILOT special fund. Amounts to be paid to a municipality under this section shall be reduced by five percent to reflect the difference between the amounts reported and collected. Taxes due to a municipality under this section, less the costs of administration and collection, shall be paid on a quarterly basis.

(e) As used in this section, "municipality" means a city, town or incorporated village.

(f) Nothing in this section shall affect the validity of any existing provision of law or municipal charter authorizing a municipality to impose a tax similar to the local option taxes authorized in this section.

* * * Electric Generating Plant; Education property Taxes * * *

Sec. 88. 32 V.S.A. § 8661 is amended to read:

§ 8661. TAX LEVY

(a) There is hereby assessed upon electric generating plants constructed in the state by any electric utility subsequent to July 1, 1965, and having a name plate generating capacity of 200,000 kilowatts, or more, a state tax of *[3.5]* 2.75 percent of the appraised value thereof, obtained and established as hereinafter provided. For purposes of this section, "electric generating plant" shall not include real property on land which is not contiguous with any parcel upon which the generating structure is located. The tax imposed by this section shall be paid to the commissioner in equal quarterly installments by the person or corporation then owning or operating such electric generating plant.

(b) The commissioner shall appraise such electric generating plants acquired, constructed or used by an electric public utility and located within this state at its original cost less depreciation as required to be reported to the public service board for rate regulation purposes.

(c) A person or corporation failing to make returns or pay the tax imposed by this section within the time required shall be subject to and governed by the provisions of sections 5868, 5869, 5873 and 5875 of this title.

Sec. 89. 32 V.S.A. § 5402a is added to read:

§ 5402a. ELECTRIC GENERATING PLANT EDUCATION PROPERTY

TAX

There is assessed for the fiscal year July through June upon any operating electric generating plant subject to the tax under chapter 213 of this title, an education property tax at a rate of two percent of the most recent appraised value of the plant as established under section 8661 of this title. The tax shall be paid to the commissioner of taxes by the person or corporation then owning or operating such electric generating plant, one-half on December 1 and one-half on June 1 each year, for deposit into the education fund. A person or entity failing to make returns or pay the tax imposed by this section within the time required shall be subject to and governed by the provisions of sections 3202, 3203, 5868 and 5873 of this title.

Sec. 89a. Sec. 50a of No. 60 of the Acts of 1997, as amended by Sec. 8a of No. 71 of the Acts of 1998, is amended to read:

Sec. 50a. LIMITATION ON EDUCATION PROPERTY TAXATION OF

CERTAIN ELECTRIC GENERATING PLANTS

Notwithstanding any provisions of this act or local law to the contrary, *[in 1998]* for fiscal year 2000 and after:

*[(1) A municipality may assess upon any operating electric generating plant subject to the tax under chapter 213 of Title 32 an education property tax. The tax rate shall not exceed the education property tax rate assessed on such property in fiscal year 1997. The tax shall be assessed on the municipal grand list value of such property, but in no event shall the education property tax assessment exceed the education property tax assessed on such property in fiscal year 1997.]*

(2) A municipality which has upon its grand list an operating electric generating plant subject to the tax under *[chapter 213]* section 5402a of Title 32, shall be subject to the education property tax under chapter 135 of Title 32 at one-half the rate provided in section 5402(a) of Title 32; and

* * *

Sec. 89b. YANKEE: REPEAL AND EFFECTIVE DATES

(a) 32 V.S.A. § 8662 (electric generating tax deduction) is repealed effective January 1, 2000.

(b) Sec. 88 (electric generating tax) of this act is effective January 1, 2000; Secs. 89 and 89a (electric generating plant education property tax) are effective for fiscal years 2000 and after.

Sec. 90. Sec. 56(a) of No. 156 of the Acts of 1998 ( the 1998 Miscellaneous Tax Act) is amended to read:

(a) In fiscal year 2000, any municipality having a fiscal year 1999 equalized statewide education property tax rate determined under Sec. 67(a) of No. 71 of the Acts of the 1998 session of :

* * *

Sec. 91. SIMULCASTING OF HORSE RACES

(a) Sec. 3 of No. 136 of the Acts of 1992, as amended by Sec. 89f of No. 59 of the Acts of 1997, is amended to read:

Sec. 3. EFFECTIVE DATE*[; SUNSET]*

This act shall take effect from passage, and 31 V.S.A. § 629 added by Sec. 1 of this act shall terminate June 30, *[1999]* 2001.

(b) This section shall take effect on passage.

Sec. 92. 32 V.S.A. § 9741(34) is amended to read:

(34) Sales of electricity, oil, gas, and other fuels used *[on site directly and primarily in the production or provision of products or services by a business that has obtained the approval of the Vermont economic progress council pursuant to section 5930a of this title or used]* directly or indirectly in manufacturing tangible personal property for sale.

Sec. 93. 32 V.S.A. § 9741(39) is amended to read:

(39) Sales of building materials within any three consecutive years:

(i) in excess of one million dollars in purchase value, which may be reduced to $250,000.00 in purchase value upon approval of the Vermont economic progress council pursuant to section 5930a of this title, used in the construction, renovation or expansion of facilities which are used exclusively, except for isolated or occasional uses, for the manufacture of tangible personal property for sale, *[and similar sales]* or;

(ii) in excess of $250,000.00 in purchase value *[provided that the municipality where the business is located is not receiving from the commissioner of taxes an allocation pursuant to section 9819 of this title, that are either (i) used for the production or provision of products or services by a business that has obtained the approval of the economic progress council pursuant to section 5930a of this title, or (ii)]* incorporated into a downtown redevelopment project as defined by rule by the commissioner of the department of housing and community affairs; provided, that the municipality is not receiving an allocation of sales tax receipts pursuant to section 9819 of this title.

Sec. 94. 32 V.S.A. § 9741(40) (Machinery and equipment, products or services) is repealed.

Sec. 95. EFFECTIVE DATES

This section and Secs. 92, 93 and 94 of this act shall be effective from passage, and shall affect any application to the Vermont economic progress council (VEPC) for economic advancement incentives submitted but not granted on or after January 1, 1999. Any awards granted by VEPC under 32 V.S.A. § 9741(34) may continue until July 1, 1999, any awards granted by VEPC under 32 V.S.A. § 9741(40) may continue until July 1, 2000; and any awards granted by VEPC under 32 V.S.A. § 9741(39) may continue until the remainder of the three years previously awarded.

Sec. 96. VERMONT ECONOMIC PROGRESS COUNCIL; REPORTING

The Vermont Economic Progress Council shall provide a report of all economic advancement tax incentives awarded pursuant to subchapter 11E of chapter 151 of Title 32 to the Senate Committee on Finance and the House Committee on Ways and Means. The reports of incentives granted shall be made in a timely manner as soon possible following the granting of the incentives.

Sec. 96a. VERMONT ECONOMIC PROGRESS COUNCIL; FY 2000

AUTHORIZATIONS

(a) Tax Stabilization and Property Tax Exemption Allocations. In fiscal year 2000, no new amount of authorization is granted to the Vermont Economic Progress Council to approve applications under subdivisions (b)(1), (4) and (5) of section 5930a of Title 32. Any unused balance of the $300,000.00 authorization granted for this purpose in fiscal year 1999 by Sec. 56(a) of Act No. 71 of the 1997 Adjourned Session shall carry forward and may be allocated by the Council for this purpose in fiscal year 2000.

(b) General Fund Tax Exemption Allocations. In fiscal year 2000, no new amount of authorization is granted to the Vermont Economic Progress Council to approve applications under subdivisions (b)(2) and (3) of section 5930a of Title 32. Any unused balance of the $2,000,000.00 authorization granted for this purpose in fiscal year 1999 by Sec. 56(b) of Act No. 71 of the 1997 Adjourned Session shall carry forward and may be allocated by the Council for this purpose in fiscal year 2000.

Sec. 96b. VERMONT ECONOMIC PROGRESS COUNCIL; REPORTING

(a) The Vermont Economic Progress Council shall supplement its January 10, 1999 report to the General Assembly with a review of other successful state development programs dedicated to higher value jobs, opportunities to create new economic activity not addressed by tax credits, and recommendations for economic development tools for fiscal year 2000 as required by 32 V.S.A. § 5930a(j). The supplement shall be provided to the House Committees on Ways and Means; Commerce; and General, Housing and Military Affairs; and the Senate Committees on Finance and General Affairs and Housing; on or before July 1, 1999.

(b) Beginning with its annual report to the General Assembly in January 2000, and each year thereafter, the Vermont Economic Progress Council shall include the following:

(1) A review and analysis of each of the five economic incentives available to be granted by the council under 32 V.S.A. § 5930a(b), the merits and disadvantages of each, and the degree to which each incentive promotes the policy objectives and goals of the eight guidelines established under 32 V.S.A. § 5930a(c).

(2) Recommendations as to how best to assess the progress being made toward obtaining the policy objectives and goals of the guidelines, with specific data and information, where possible, of indicators of progress, such as numbers of jobs that have been created, compensation levels and other job quality indicators, effects on municipal vacancy rates, and the like.

Sec. 96c. 32 V.S.A § 5922(f) is amended to read:

(f) A qualified person who claims and is awarded tax credits under this section shall report, on a form approved by the commissioner of taxes, such persons qualified payroll expenses as of July 1, 1996. No tax credits shall be available for tax years beginning on and after December 31, 2001 if the commissioner certifies that the aggregate qualified payroll expenses on July 1, 2001 of all such persons who have been awarded such credits have not increased by *[$80,000,000.00]* $50,000,000.00 or more since July 1, 1996.

(Secs. 97 and 98 are deleted)

Sec. 99. EFFECTIVE DATES; PART II; MISCELLANEOUS TAX ACT

(a) Sec. 44 (health clinics property tax exemption) shall apply to grand lists on and after April 1, 2000.

(b) Sec. 50 (per diem compensation of the valuation appeals board) and Sec. 51 (Parole Board) shall take effect July 1, 1999.

(c) Sec. 55 (credit for changes in federal law) shall apply to tax years beginning January 1, 1998 and thereafter.

(d) Sec. 57 (generation-skipping tax) shall take effect with respect to transfers on and after January 1, 2000.

(e) Secs. 58 and 59 (interest and penalty on pinball and amusement machines) shall take effect with respect to interest and penalty assessed for taxable years beginning on and after January 1, 1999.

(f) Sec. 74 (sales tax exemption for renewable energy systems) shall apply to purchases and uses on or after July 1, 1999.

(g) Sec. 76 (unclaimed property, annual reports) is effective January 1, 2000.

(h) Secs. 78-80 (allocation of property transfer tax) shall take effect beginning with fiscal year 2000.

(i) The remaining sections of this Part II shall take effect from passage.

* * * PART III. CONSOLIDATED FEE ACT AMENDMENTS * * *

* * * Department of Agriculture * * *

Sec. 100. 6 V.S.A. § 10 is added to read:

§ 10. SPECIAL FUNDS

Fees, assessments and reimbursements of costs collected by the department of agriculture, food and markets under the provisions of this title shall be credited to special funds and shall be available to the department to offset the costs of providing the service.

Sec. 101. 6 V.S.A. § 13(d) is added to read:

(d) Costs of investigations collected under subsection (a) of this section shall be credited to a special fund and shall be available to the department to offset these costs.

Sec. 102. 6 V.S.A. § 15 is amended to read:

§ 15. ADMINISTRATIVE PENALTIES

* * *

(d) In addition to the administrative penalties authorized by this section, the commissioner may recover the costs of investigation, which shall be credited to a special fund and shall be available to the department to offset these costs.

*[(d)]*(e) Any party aggrieved by a final decision of the commissioner may appeal de novo to the superior court within 30 days of the final decision of the commissioner. The commissioner may enforce a final administrative penalty by filing a civil collection action in any district or superior court.

Sec. 103. 6 V.S.A. § 18(c) is amended to read:

(c) The department *[is authorized to]* shall assess a fee of $15.00 per certificate to offset administrative costs.

Sec. 104. 6 V.S.A. § 122 is amended to read:

§ 122. FEES

*[The]* Notwithstanding 32 V.S.A. § 603, the department shall establish fees for any tests conducted at the request of private individuals. The fees shall cover the costs of the tests and any administrative work performed in conjunction with the test, including but not limited to collection costs.

Sec. 105. 6 V.S.A. § 324(b) is amended to read:

(b) No person shall distribute in this state a commercial feed which has not been registered pursuant to the provisions of this chapter. Application shall be in a form and manner to be prescribed by rule of the commissioner. The application for registration of a commercial feed shall be accompanied by a registration fee of $50.00 per product, unless sold only in containers of eight ounces or less, in which case the fee shall be $35.00. The registration fees, along with any surcharges collected under subsection (c) of this section, shall be deposited in *[a revolving account]* the special fund created by section 364(e) of this title. Funds deposited in this account shall be restricted to implementing and administering the provisions of this chapter and any other provisions of the law relating to fertilizer, lime or seeds. If the commissioner so requests, the application for registration shall be accompanied by a label or other printed matter describing the product.

Sec. 106. 6 V.S.A. § 336 is added to read:

§ 336. ADMINISTRATIVE PENALTY

Consistent with chapter 1 of this title, the commissioner may assess an administrative penalty upon determining that a person has violated a rule issued under this chapter or has violated this chapter in the following manner:

(1) Distributed a feed without first obtaining the appropriate product registration.

(2) Distributed a feed without appropriate labeling.

(3) Violated a cease and desist order.

(4) Failed to meet the product guarantee on the label or for the custom formula feed.

(5) Distributed a feed which is adulterated as defined in section 327 of this chapter.

Sec. 107. 6 V.S.A. § 364 is amended to read:

§ 364. REGISTRATION

(a) Each brand or grade of fertilizer shall be registered in the name of the person whose name appears upon the label before being distributed in this state. The application for registration shall be submitted to the commissioner on a form furnished by the department of agriculture, food and markets and shall be accompanied by a fee of *[$13.00]* $15.00 per nutrient or recognized plant food element to a maximum of *[$78.00]* $105.00 per brand or grade. Upon approval by the commissioner, a copy of the registration shall be furnished to the applicant. All registrations expire on December 31 of each year. The application shall include the following information:

(1) the brand and grade;

(2) the guaranteed analysis; and

(3) the name and address of the registrant.

(b) A distributor shall not be required to register any fertilizer which is already registered under this chapter by another person, provided there is no change in the label for the fertilizer.

(c) A distributor shall not be required to register each grade of fertilizer formulated according to specifications which are furnished by a consumer prior to mixing, but shall be required to label the fertilizer as provided in section 365(b) of this title.

(d) Each separately identified agricultural lime product shall be registered before being distributed in this state. Registration shall be performed in the same manner as fertilizer registration except that each application shall be accompanied by a fee of *[$30.00]* $40.00 per product.

(e) The registration and tonnage fees, along with any deficiency penalties collected pursuant to sections 331 and 372 of this title, shall be deposited in a *[revolving account]* special fund. Funds deposited in this *[account]* fund shall be restricted to implementing and administering the provisions of this chapter and any other provisions of law relating to feeds and seeds.

Sec. 108. 6 V.S.A. § 366(d) is amended to read:

(d) A *[twenty-five dollar]* $50.00 minimum tonnage fee shall be assessed on all distributors who distribute fertilizers in this state.

Sec. 109. 6 V.S.A. § 611 is amended to read:

§ 611. SERVICE FOR CERTIFICATION OF SEED; STANDARDS AND

REGULATIONS

(a) The commissioner of agriculture, food and markets shall establish and make available to the people of the state a service for the inspection of fields of potatoes for the purpose of certifying the product thereof for seed purposes. *[He]* The commissioner shall have authority to establish certification standards which shall specify the maximum percentages of diseases and other defects which will be permitted in fields, the product of which is certified for seed. *[He]* The commissioner shall also have authority to promulgate rules and regulations regarding the growing, roguing, grading and shipping of certified seed potatoes and the conditions under which the service shall be available and a certificate granted.

(b) The commissioner of agriculture, food and markets may also make available to the people of the state a service for the certification of seed grains, grass crops, legumes and vegetables. *[The kinds and varieties of grains and vegetables open to such certification shall be agreed upon by such commissioner and the director of the Vermont agricultural experiment station.]*

*[(c) Seed germination tests and analyses performed by the Vermont agricultural experiment station shall constitute a part of the certification requirements for grains and other seeds so tested or analyzed, with the exception of seed potatoes.]* *[(d) The standards, rules and regulations promulgated for certification of seeds and seed potatoes by the commissioner of agriculture, food and markets shall be subject to the approval of the director of the Vermont agricultural experiment station.]*

Sec. 110. 6 V.S.A. § 613 is amended to read:

§ 613. ASSISTANTS

The commissioner shall employ assistants to enable him or her to make inspections of potato or other fields enrolled under the rules and regulations referred to. *[Such assistants shall be approved as to their qualifications by the director of the Vermont agricultural experiment station.]*

Sec. 111. 6 V.S.A. § 616 is amended to read:

§ 616. FEES

(a) The commissioner shall have authority to assess growers, who apply for the certification privilege, a fee per acre, to be paid in one or more installments*[, as the commissioner may direct, which fee shall be large enough, in the judgment of the commissioner, to meet all expenses incurred by him or his agents in inspecting and certifying such fields. The commissioner shall also have authority to assess growers of certified fields a fee large enough, in his judgment, to cover cost of shipping inspection incident to certification of seeds or seed potatoes from certified fields. Such fees shall be covered into the state treasury without deductions]*.

(b) Growers shall be assessed $30.00 for the first five acres inclusive. Over five acres shall be assessed $30.00, plus $2.00 per acre over five acres.

(c) Payment for certification shall be based upon the following schedule:

(1) The application for certification must be accompanied by 60 percent of the certification fee. The balance, or 40 percent of the certification fee, will be payable no later than 90 days after the bill is rendered. Certification will be withheld until all fees have been paid.

(2) The balance, 40 percent, of the certification will be waived if the field is rejected upon field inspection or if no crop is harvested for reasons beyond the grower's control.

Sec. 112. 6 V.S.A. § 618 is amended to read:

§ 618. PENALTY

A person who by himself or herself or his or her agent uses a certificate, issued by the commissioner, for the purpose of fraudulently selling potatoes or seeds which in fact are not qualified for sale under such certificate, or who knowingly uses a certification tag, issued by the commissioner, on a package the contents of which have not been passed for certification under the provisions of this subchapter shall be fined not more than *[$100.00]* $200.00 for each offense.

Sec. 113. 6 V.S.A. § 648 is amended to read:

§ 648. INSPECTIONS

(a) Inspection fees shall be paid to the commissioner by a manufacturer or processor which distributes seed in the state. Fees shall be established as follows:

(1) thirty-five cents per hundredweight for any seed sold in containers of more than ten pounds;

(2) a flat fee of *[$50.00]* $75.00 per company for any seed sold.

(b) The following shall be exempt from the inspection fee requirements:

(1) seed not intended for sowing purposes;

(2) seed in storage in, or consigned to a seed cleaning or processing establishment for cleaning or processing; and

(3) seed grown, sold and delivered by a producer on his or her own premises for seeding purposes to the ultimate consumer, providing such seed has neither been advertised for sale nor been delivered via commercial carrier, and providing the seed contains no prohibited noxious weed seeds or not more than one restricted noxious weed seed per 2,000 of the seeds being sold.

(c) For those seeds sold in containers of more than ten pounds, a report shall be filed semi-annually on August 1 and February 1 on forms supplied by the commissioner, and fees based on the 35 cent per hundredweight rate shall accompany the report. Reporting periods are January 1--June 30 and July 1--December 31.

(d) For those seeds sold in containers of ten pounds or less, the fee of *[$50.00]* $75.00 per company shall be paid annually prior to distribution in the state. Fees shall be paid annually on January 1.

(e) *[The fees shall be deposited in a revolving account. Funds deposited in this account shall be restricted to implementing and administering the provisions of this chapter and any other provisions of law relating to seeds.]* All fees shall be deposited in the special fund created by section 364(e) of this title and used in accordance with its provisions.

(f) The commissioner may waive seed inspection fees under this chapter, based on the number of seed varieties sold, and for the sale of heirloom seed varieties.

Sec. 114. REPEAL

The following are repealed:

(1) 6 V.S.A. chapter 61 (dealers in eggs).

(2) 6 V.S.A. § 771 (disposition of livestock dealer fees).

Sec. 115. 6 V.S.A. § 918(b) is amended to read:

(b) The registrant shall pay an annual fee of $70.00 for each product registered*[. Ten dollars for each annual registration fee shall be deposited in the general fund of the state. Sixty dollars from each annual registration fee]* which shall be deposited in the *[revolving account]* special fund created in section 929 of this title, of which $5.00 from each product registration shall be used for an educational program related to the proper purchase, application and disposal of household pesticides, and $10.00 from each product registration shall be used to collect and dispose of obsolete and unwanted pesticides. The annual registration year shall be from December 1 to November 30 of the following year.

Sec. 116. REPEAL

The following are repealed:

(1) 6 V.S.A. § 929(b) (expenditures from the special pesticide monitoring revolving fund).

(2) 6 V.S.A. § 1104(7) (pesticide license or certification fee).

Sec. 117. Sec. 5 of No. 125 of the Acts of 1996 is amended to read:

6 V.S.A. § 929(a) shall sunset on *[June 30, 1999]* July 1, 2002.

Sec. 118. 6 V.S.A. § 1111 is amended to read:

§ 1111. ADMINISTRATIVE PENALTIES

(a) The commissioner may assess an administrative penalty, not to exceed $1,000.00 per violation for private applicators or certified private applicators or $5,000.00 per violation for certified noncommercial applicators, certified commercial applicators, licensed dealers, licensed companies or permit holders, in any case in which he or she determines that *[a person]* an applicator, dealer, licensed company or permit holder has done any of the following acts in violation of this chapter, or of the rules or regulations promulgated under this chapter:

* * *

Sec. 119. 6 V.S.A. § 1112 is added to read:

§ 1112. LICENSING PESTICIDE APPLICATORS; PESTICIDE

COMPANIES; DEALERS

(a) The commissioner may adopt regulations requiring persons selling Class A and B pesticides to be licensed under this chapter. In addition, the commissioner may adopt regulations requiring companies which hire applicators or conduct pesticide applications to be licensed, and applicators who use pesticides to be certified under this chapter. The commissioner may establish reasonable requirements for obtaining licenses and certificates. The fees for dealers, licensed companies and applicator certificates under this chapter shall be as follows:

(1) Class A Dealer License - $20.00;

(2) Class B Dealer License - $20.00;

(3) Pesticide Company License - $50.00;

(4) Commercial and Noncommercial Applicator Certification fee - $25.00 per category or subcategory with a maximum of $100.00;

(5) Second and third time examination fee for dealer licenses and applicator certification - $20.00.

(b) All license and certification fees shall be for one year or any part thereof for each dealer, licensed pesticide applicator company or certified commercial and noncommercial applicator. The license and certification period shall be January 1 to December 31. The commissioner shall exempt federal and state agencies and municipalities and public education institutions from certification and licensing fees.

Sec. 120. 6 V.S.A. § 1160 is amended to read:

§ 1160. APPROPRIATIONS; EMERGENCY OUTBREAK OF

CONTAGIOUS DISEASE

(a) In addition to funds appropriated to carry out the purposes of this chapter, all fees and charges collected under this chapter and any amount received by the state from the sale of condemned animals shall be used to carry out the provisions of this chapter. *[Any unexpended balance of these funds remaining at the close of the first fiscal year of a biennial period shall be carried forward into the succeeding fiscal year.]*

(b) In case of the outbreak within this state of some contagious disease of domestic animals, or whenever there is reason to believe that there is danger of the introduction into the state of any contagious disease prevailing among domestic animals outside the state, the commissioner may take such action and issue such emergency rules as are necessary to prevent the introduction or spread of the disease. *[The commissioner may use additional state funds beyond the money specifically appropriated for this chapter, as authorized by the emergency board, for these purposes. The emergency board shall not be limited by 32 V.S.A. § 138 in making additional appropriations.]*

Sec. 121. REPEAL

6 V.S.A. § 2702 (disposition of dairy fees) is repealed.

Sec. 122. 6 V.S.A. § 2814 is amended to read:

§ 2814. TESTS OF SAMPLE BY COMMISSIONER

The producers and handlers of milk and dairy products may request the commissioner to make bacteriological or chemical tests, or both, of their dairy products and water in the central testing laboratory of the department of agriculture, food and markets. If, in the opinion of the commissioner, these tests can be made without interfering with regulatory work, the commissioner or his or her agent may perform them. A handler for whom such tests are made shall pay fees as, in the opinion of the commissioner, will cover the cost of performing the tests. *[All funds received hereunder shall be transmitted regularly to the state treasurer. All funds collected under this section are hereby appropriated to the department of agriculture, food and markets.]*

Sec. 123. 6 V.S.A. § 2981(a) is amended to read:

(a) Each producer shall pay each month an assessment of $0.10 per hundredweight from the price paid to the producer for milk produced by him or her and received by a handler. The funds shall be deducted from the producer's check, and the deduction identified on the producer's statement furnished by the handler. *[The]* Notwithstanding the provisions of section 10 of this title, the assessment on the producer imposed by this subchapter shall be collected by and paid to the commissioner of agriculture, food and markets of the state of Vermont, and shall be paid by him or her to the treasurer of the state of Vermont, to be held by the treasurer in a separate account entitled "Vermont dairy promotion fund." The interest earned by the fund shall be retained as part of the fund and shall be disbursed as provided by the provisions of this subchapter. Each handler receiving milk from a producer shall be liable for the assessment due under this subchapter from the producer; and each handler shall withhold from moneys due any producer the assessment due from that producer to the state under this subchapter, shall be responsible to the commissioner for the payment and collection thereof, and shall not be liable to the producer or to any other person for the amount of the payment if the payment is paid to the state.

Sec. 124. 6 V.S.A. § 3305(15) is amended to read:

(15) establish by rule the method for providing voluntary inspection, and withdrawal of inspection, of *["exotic animals," "wild game," "red deer," and "domestic rabbits."]* exotic animals, wild game, red deer, and cervidae. These rules may also provide for the inspection of meat and meat food products derived from those animals. The commissioner shall provide voluntary inspection of *["bison," "fallow deer," and "ratite"]* bison, cervidae, and ratite produced in Vermont, including the inspection of meat and meat food products derived from bison, *[fallow deer]* cervidae, and ratite, for which the commissioner *[may]* shall charge a fee of $5.00 per hour. The commissioner shall charge $20.00 per hour per inspection of meat and meat food products processed in Vermont but derived from bison, *[fallow deer]* cervidae, and ratite *[raised]* *[out of]* produced outside Vermont;

Sec. 125. Sec. 3 of No. 35 of the Acts of 1997 is amended to read:

Sec. 3. EFFECTIVE DATE*[; SUNSET]*

This act shall take effect on passage. *[Sec. 1 of this act shall be repealed on June 30, 1999.]*

Sec. 126. REPEAL

6 V.S.A. § 4015(b) (deposit of livestock brand fees into the general fund) is repealed.

Sec. 127. 9 V.S.A. § 2632 is amended to read:

§ 2632. GENERAL POWERS AND DUTIES OF COMMISSIONER

(a) The commissioner shall have the custody of the state standards of weight and measure and of the other standards and equipment provided for by this chapter, and shall keep accurate records of them. The commissioner shall enforce the provisions of this chapter. *[He]* The commissioner shall have and keep general supervision over the weights and measures offered for sale, sold, or in use in the state. *[The commissioner shall keep a complete record of all work done under his direction and, in each even year, shall make a report to the governor of the work done during the preceding two years. The report shall also contain other matter and recommendations as pertinent. The]* Notwithstanding 32 V.S.A. § 603, the commissioner shall set and charge such fees as in his or her opinion will cover costs for performing calibrations in laboratories of the department of agriculture, food and markets and for use of the heavy duty test unit when assisting licensed service persons in repairing, adjusting and installing scales.

(b) Fees and reimbursements of costs collected by the department of agriculture, food and markets under the provisions of chapter 73 of this title shall be credited to a weights and measures special fund and shall be available to the department to offset the costs of implementing this chapter.

Sec. 128. REPEAL

The following are repealed:

(1) 9 V.S.A. § 2692(e) (bulk tank calibration revolving account).

(2) 9 V.S.A. § 2697a(c) (motor fuel and inspection revolving fund).

Sec. 129. 9 V.S.A. § 2730(f) is amended to read:

(f) The commissioner shall charge, per unit, the following annual license fees:

* * *

(2) Vehicle tank meter: *[$25.00]* $50.00.

* * *

Sec. 130. REPEAL

10 V.S.A. § 55 (appropriations for the Eastern States Exposition Building) is repealed.

Sec. 131. 20 V.S.A. § 3914 is added to read:

§ 3914. SPECIAL FUNDS

Fees collected under this chapter shall be credited to a special fund and shall be available to the department of agriculture, food and markets to offset the cost of providing the services.

Sec. 131a. REPORT ON CONSOLIDATION AND REDUCTION OF

SPECIAL FUNDS

On or before January 1, 2000, the Commissioner of Agriculture, Food and Markets shall report to the Senate Committee on Finance, the House Committee on Ways and Means and the House Committee on Government Operations on how to consolidate and reduce special funds within the department of agriculture, food and markets.

Sec. 132. 3 V.S.A. § 2281 is amended to read:

§ 2281. DEPARTMENT OF FINANCE AND MANAGEMENT

The department of finance and management is created in the agency of administration and is charged with all powers and duties assigned to it by law, including the following:

(1) to administer the financial transactions of the state, in accordance with the law and within the limits of appropriations made by the general assembly;

(2) to conduct management studies and audits of the performance of state government; *[and]*

(3) to prepare the executive budget*[.]*; and

(4) at the time the department files its annual accounting report under section 182 of this title, it shall report on the number of special funds and balance of each special fund within each agency, department, commission or other state governmental entity.

Sec. 133. Sec. 36(c) of No. 213 of the Acts of 1994, as amended by Sec. 23 of No. 59 of the Acts of 1997, is amended to read:

(c) Subsection 3581(f) of Title 20 shall be repealed on December 31, *[1999]* 2002.

* * * Department of Labor and Industry * * *

Sec. 134. 21 V.S.A. § 242 is amended to read:

§ 242. RULES

Without limiting *[his]* the commissioner's authority to make rules under subchapter 5 of this chapter, the commissioner is authorized to make rules pertaining to boilers and pressure vessels, and standards to be observed, necessary for the safety and protection of the public, employees and property. All standards promulgated by the commissioner shall conform to the codes of the American Society of Mechanical Engineers and the National Board of Boiler and Pressure Vessel Inspectors. *[He may provide for inspection and set reasonable fees for inspections made by inspectors employed by the state. He]* The commissioner may provide for operating certificates to be issued before the boiler or pressure vessel may be used.

Sec. 135. REPORT OF COMMISSIONER

On or before January 1, 2000, the commissioner shall report to the general assembly on all fees, special funds, and balances of special funds from which the department appropriates money. The report should explain the rationale for funding the department through special funds versus depositing receipts from fees into the general fund and then funding the department by an appropriation from the general fund.

Sec. 136. 21 V.S.A. § 243 is amended to read:

§ 243. INSPECTIONS BY INSURANCE COMPANIES

The commissioner has authority to obtain specific information from boiler insurance companies, on forms furnished by them, which shall first be approved by the commissioner. The commissioner may authorize qualified inspectors in the employ of insurance companies to conduct inspections under his or her control and under such rules as he may prescribe. In case the inspection is made by such an inspector, no fee shall be charged, except a *[nominal]* process fee of $20.00 for issuance of an operating certificate.

Sec. 137. 21 V.S.A. § 246 is added to read:

§ 246. FEES

(a) The following fees shall apply:

(1) When an inspection is made by a state inspector, the following fees shall be paid by the owner of the boiler or pressure vessel:

(A) Annual external inspection of a boiler - $35.00.

(B) Annual internal inspection of a boiler - $60.00.

(C) Annual internal inspection of a boiler which has one or more manholes allowing entry for an inspector - $75.00.

(D) Biannual inspection of a pressure vessel - $35.00.

(E) Special inspection to relocate or transport a boiler or pressure vessel out of state - $50.00.

(F) Initial inspection surcharge when a boiler or pressure vessel is provided with the identification tag - $10.00.

(G) For each reinspection of a boiler or pressure vessel for code violations - $25.00.

(b) Whenever a fee is charged for inspection by a state inspector, the fee shall include the certificate of inspection.

(c) Whenever an owner or operator requests, for the owner's benefit, that an inspection of a boiler or pressure vessel be made outside the normal working hours, then all fees payable by the owner under subsection (a) of this section shall be paid in an amount twice that indicated under subsection (a).

Sec. 138. 21 V.S.A. § 252(c) is amended to read:

(c) The following fire prevention and building code fees are established:

* * *

(2) When an inspection is required due to the change in use of a public building the *[minimum]* fee shall be $25.00.

* * *

Sec. 139. 21 V.S.A. § 258(a) is amended to read:

(a) The fire prevention special fund revenues shall be from the following sources:

(1) 21 V.S.A. *[§ 242]* §§ 243 and 246, fees relating to boilers and pressure vessels;

(2) 21 V.S.A. § 252, fees relating to construction and inspection of public building and fire prevention inspections;

(3) *[21 V.S.A. §§ 261-264, fees relating to storage and handling of explosives and flammable substances;]*

(4) 26 V.S.A. §§ 891-915, fees relating to electrical installation and inspection and relating to the licensing of electricians; *[and]*

(5) 26 V.S.A. §§ 2171-2198, fees relating to plumbing installation and inspection and relating to the licensing of plumbers; and

(6) 9 V.S.A. §§ 3201 and 3202, fees related to selling and installing lightning rods and fire detection equipment.

Sec. 140. WORKERS' COMPENSATION RATE OF CONTRIBUTION

For calendar year 1999, the rate of contribution for the direct calendar year premium for workers' compensation insurance shall be the rate currently established in 21 V.S.A. § 711(a).

Sec. 141. 26 V.S.A. § 893(a) is amended to read:

(a) Electrical work in a complex structure shall not commence until a work notice accompanied by the required fee is submitted to the department and the work notice is validated by the department. There shall be a base fee of $20.00 for each work notice, except for electrical work done in one and two family residential dwellings. In addition to the base fee, the following fees shall be charged:

(1) Services

(A) Temporary - $20.00.

(B) Permanent - 1 phase and 3 phase through 800 amp - $25.00.

(C) Permanent - 1,000 amp and larger - $30.00.

(2) Transformers

(A) 1 to 25 KVA - $5.00 each.

(B) 26 to 75 KVA - $10.00 each.

(C) 76 to 200 KVA - $15.00 each.

(D) Over 200 KVA - $25.00 each.

(3) Motors and Generators

(A) Up to 5 hp, KW, KVA - $5.00 each.

(B) 5 to 25 hp, KW, KVA - $7.00 each.

(C) 25 to 100 hp, KW, KVA - $10.00 each.

(D) Over 100 hp, KW, KVA - $15.00 each.

(4) Other electrical work.

(A) Each panel and feeder after the main disconnect - $4.00.

(B) Outlets for receptacles, switches, fixtures, electric baseboard (per 50 units or portion thereof - $10.00.

(C) Yard lights signs - $3.00 each.

(D) Fuel oil, kerosene, LP, natural gas, and gasoline pumps - $10.00 each.

(E) Boilers, furnaces and other stationary appliances - $5.00 each.

(F) Elevators - $50.00 each.

(G) Platform lifts - $25.00 each.

(H) Fire alarm initiating, signaling and associated devices (per 50 units or portions thereof) - $20.00.

(I) Fire alarm main panel and annunciator panels - $20.00 each.

(5) Reinspection fee.

For each reinspection for code violations, there will be a fee of $25.00.

Sec. 142. 26 V.S.A. § 905(a) is amended to read:

(a) Each applicant for a license shall submit to the board, on forms furnished by it, a written application containing such relevant information as the board may require, accompanied by the required examination fee. The examination fee shall be established by the board but shall be no greater than the cost associated with administering the examination. Notwithstanding 32 V.S.A. § 502(a), if the examination is conducted by an outside testing service, the required examination fee may be paid directly to the testing service.

Sec. 143. 26 V.S.A. § 905(e) is added to read:

(e) If a license is allowed to lapse, it may be renewed within one year of its expiration date by the payment of $25.00 in addition to the renewal fee.

Sec. 144. 26 V.S.A. § 913 is amended to read:

§ 913. LICENSE FEES AND LICENSES

All licenses shall be issued by the chairman of the board *[who shall receive and account for all moneys derived from fees for examinations and from issuance and renewal of licenses under this subchapter. All these moneys shall be paid over to the state treasurer who shall deposit them in the general fund]*.

Sec. 145. 26 V.S.A. § 915 is amended to read:

§ 915. EMPLOYMENT OF INSPECTORS; APPROPRIATION

The department of labor and industry is authorized to employ inspectors as necessary for carrying out the responsibilities of the commissioner under section 893 of this title. *[All fees received for inspections shall be paid to the state treasurer monthly by the commissioner of labor and industry.]*

Sec. 146. 26 V.S.A. § 2175 is amended to read:

§ 2175. WORK NOTICE; FEES; ENFORCEMENT; APPEALS;

PENALTIES

(a) Work in installations subject to the rules of the board shall not commence until a work notice has been received and validated by the department of labor and industry. *[A minimum fee of $20.00 shall be paid for each plumbing work notice. The commissioner shall establish work notice schedules and fees for heating and water treatment specialties. The minimum fee for each heating and water treatment specialty notice shall not exceed the minimum fee for a plumbing work notice.]* The following schedule of work notice fees shall be paid to the commissioner or a designated representative prior to the validation of a work notice.

(1) For all plumbing work, identified as a priority for inspection and review under section 2173(b) of this title, the fee shall be:

(A) $7.00 for each plumbing fixture described as a washing machine, dishwasher, grease trap, oil interceptor, sand interceptor, sewage ejector pump, water closet, urinal, bidet, disposal, drinking fountain, water cooler, lavatory, bathtub, shower, sink, hose bib, floor drain or similar device. The total shall not be less than $20.00.

(B) $10.00 for each plumbing fixture described as a water heater, hydronic heating unit, domestic hot water coil or water treatment device.

(2) For all plumbing work, not identified as a priority for inspection and review under section 2173(b) of this title, the fee shall be:

(A) $20.00 for all plumbing work.

(B) $10.00 for all plumbing work involving a water heater, hydronic heating unit, domestic hot water coil or water treatment device.

(3) At the discretion of the commissioner, whenever an owner or licensed plumber requests for the owner's or licensed plumber's benefit that an inspection be made outside the normal working hours, all fees payable by the owner under this section shall be paid in an amount twice that indicated under this section.

* * *

Sec. 147. 26 V.S.A. § 2193(a) is amended to read:

(a) Each applicant for license shall present to the executive office of the board on blanks furnished by the board, a written application for examination and license containing such information as the board may require, accompanied by the fee required. Notwithstanding 32 V.S.A. § 502(a), if the examination is conducted by an outside testing service, the required examination fee may be paid directly to the testing service. Examinations shall be in whole or in part in writing and shall include the theoretical and practical nature of plumbing or specialties, or both, and knowledge of state laws and department of health and environmental conservation regulations and such other regulations as the board may determine necessary to satisfactorily determine the qualifications of the applicant. Examinations shall be relevant to the instructional material taught in classes, codes used and new developments and procedures within the trade.

Sec. 148. 26 V.S.A. § 2199 is amended to read:

§ 2199. INSPECTIONS

The commissioner of labor and industry or *[his]* designee may inspect premises subject to the rules adopted under section 2173 of this title*[, and may charge a fee fixed by the board which shall not exceed the average cost of performing that type of inspection]*.

Sec. 149. 31 V.S.A. § 707 is amended to read:

§ 707. REGISTRATION AND FEES

(a) A passenger tramway shall not be operated in this state unless the operator thereof has been registered by the department. On or before the 1st day of November in each year every operator of a passenger tramway shall apply to the department on forms prepared by it for registration hereunder. The application shall contain such information as the department may require and shall be accompanied by a registration fee *[as determined by the board]*, according to the formula stated in this section. The department shall assess total registration fees in the sum of *[$175,000.00 annually herein called "Fee Due State."]* the amount approved in the appropriations process for the program for that fiscal year, adjusted by any balance in the passenger tramway special fund from the prior fiscal year.

* * *

(e) *[The board may, after thirty days notice to all registered operators, for the year beginning November 1, increase or decrease the "Fee Due State" by an amount not to exceed thirty percent of that fee.]*

*[(f)]* All fees collected under this section shall be credited to a special *[appropriation]* fund for the department to be expended for carrying out its duties under this chapter.

* * * Department of Public Service * * *

Sec. 150. 30 V.S.A. § 20(b) is amended to read:

(b) Proceedings, including appeals therefrom, for which additional personnel may be retained are:

* * *

(11) proceedings at the Nuclear Regulatory Commission which involve Vermont utilities or which may affect the interests of the state of Vermont. Costs under this subdivision shall be charged to the involved electric companies pursuant to section 21(a) of this title. In cases where the proceeding is generic in nature, the costs shall be allocated to electric companies in proportion to the benefits sought for the customers of such companies from such advocacy.

(12) proceedings at the United States Bankruptcy Court which involve Vermont utilities or which may affect the interests of the state of Vermont. Costs under this subdivision shall be charged to the involved electric companies pursuant to section 21(a) of this title. In cases where the proceeding is generic in nature, the costs shall be allocated to electric companies in proportion to the benefits sought for the customers of such companies from such advocacy.

(13) proceedings before the Federal Communications Commission or related forums which involve Vermont utilities or which may affect the interests of the state of Vermont occurring prior to July 1, 2002. Costs under this subdivision shall be charged to the telephone companies pursuant to section 21(a) of this title. In cases where the proceeding is generic in nature, the costs shall be allocated to telephone companies in proportion to the benefits sought for their customers from such advocacy.

Sec. 151. 30 V.S.A. § 21(b) is amended to read:

(b) When regular employees of the board or department are employed in the particular proceedings described in section 20 of this title, the board, or the department may also allocate the portion of their costs and expenses to the applicant or the public service company or companies involved in the proceedings. The costs of regular employees shall be computed on the basis of working days within the salary period. The manner of assessment and of making payments shall otherwise be as provided for additional personnel in subsection (a) of this section.

Sec. 152. Sec. 13 of No. 182 of the Acts of 1996 is amended to read:

Sec. 13. SUNSET OF FERC BILLBACK AUTHORITY

Sec. 12 shall be repealed on July 1, *[2000]* 2002.

(Sec. 153 is deleted)

* * * Department of Environmental Conservation * * *

Sec. 154. Sec. 28 of No. 186 of the Acts of 1996 as amended by Sec. 39(a) of No. 155 of the Acts of 1998 (sunset of 3 V.S.A. § 2822(k), (l) and (m), relating to air pollution control permits, registrations or motor vehicle registrations), is further amended to read:

Sec. 28. EXTENSION OF CERTAIN ENVIRONMENTAL

CONSERVATION PROVISIONS

Notwithstanding Sec. 20 of Act 92 of the Acts of 1993, 3 V.S.A. § 2822(k), (l), and (m) (air pollution control permits, registrations or motor vehicle registrations) shall not sunset July 1, 1996, but are extended through June 30,*[ 1999]* 2001.

Sec. 155. 10 V.S.A. § 6007(c) is amended to read:

(c) With respect to the partition or division of land, or with respect to an activity which might or might not constitute development, any person may submit to the district coordinator an "Act 250 Disclosure Statement" and other information required by the board, and may request a jurisdictional opinion from the district coordinator concerning the applicability of this chapter. If a requestor wishes a final determination to be rendered on the question, the district coordinator, at the expense of the requestor and in accordance with rules of the board, shall serve the opinion on individuals or entities who may be affected by the outcome of the opinion, and on parties that would be entitled to notice under section 6084 of this title, if jurisdiction were determined to exist. A jurisdictional opinion of a district coordinator shall be subject to a request for reconsideration and may be appealed to the board by the applicant, by individuals or entities who may be affected by the outcome of the opinion, or by parties that would be entitled to notice under section 6084, if jurisdiction were determined to exist. An appeal from a jurisdictional opinion must be filed within 30 days of the mailing of the opinion to the person appealing. Failure to appeal within the prescribed period shall render the jurisdictional opinion the final determination with respect to jurisdiction under this chapter unless the opinion has not been properly served on parties that would be entitled to notice under section 6084, if jurisdiction were determined to exist, and on persons and entities which may be affected by the outcome of the decision, according to rules of the board. Any appeal shall be by means of a petition for declaratory ruling, and must be accompanied by a *[$25.00 filing]* fee authorized by section 6083a of this title. Such petitions will be considered and disposed of promptly. A petition shall be treated as a contested case. The chair may issue preliminary rulings subject to timely objection of any party in interest, in which event the matter shall be considered by the board. The board shall provide due notice of the filing of a petition for declaratory ruling to each party entitled to service pursuant to section 6084 of this title.

* * * Motorboat Registration Fee * * *

Sec. 156. Sec. 30 of No. 186 of the Acts of 1996 as amended by Sec. 88 of No. 59 the Acts of 1997, is further amended to read:

Sec. 30. EXTENSION OF MOTORBOAT REGISTRATION FEE

INCREASES

Notwithstanding Sec. 6 of Act No. 52 of the Acts of 1993, motorboats registration fee increases shall affect motorboats required to be registered on or after March 1, *[of the years]* 1994 *[through 2000]*, and the fee increases and special fund authorization shall not expire on June 30, 1997, but shall continue in effect through June 30, *[2000. Thereafter the fees established by 23 V.S.A. § 3305(b) shall be as provided in Sec. 1 of Act No. 90 of the Acts of 1985]* 2001.

* * * Department of Forests, Parks and Recreation * * *

Sec. 157. 10 V.S.A. § 2603(c) is amended to read:

(c)(1) The commissioner, subject to the direction and approval of the secretary, shall promulgate and publish regulations in the name of the agency for the use of state forests or park lands, including reasonable fees or charges for the use of the lands, roads, camping sites, buildings and other facilities and for the harvesting of timber or removal of minerals or other resources from such lands, notwithstanding section 603 of Title 32.

(2) The commissioner of forests, parks and recreation shall be permitted to temporarily (not to exceed one season per project) adjust fees and charges at any area for the purpose of bona fide scientific research.

(3) The commissioner of forests, parks and recreation shall be permitted to develop state park experimental services, promotional programs, vacation or special event packages and adjust rates for those services and packages to promote the park system and increase campground occupancy.

(4) Fees charged under this section shall be reported in accordance with section 605 of Title 32.

* * * Department of Public Safety * * *

Sec. 158. 20 V.S.A. § 39(b) is amended to read:

(b) *[For each year, the fee shall be the same as provided in subsection (a) of this section unless set by rule by the commissioner of public safety. The fee shall be reasonably related to the costs associated with administration of this chapter.]* The fee shall be paid to the commissioner of public safety and shall be deposited into the hazardous chemical and substance emergency response fund.

Sec. 159. 20 V.S.A. § 1815 is amended to read:

§ 1815. AVAILABILITY OF PHOTOGRAPHIC PRINTS OR

PHOTOSTATIC COPIES

(a) Photographic prints taken by the department of public safety *[at the scene of motor vehicle accidents,]* or photostatic copies of investigation reports or other material on file relating *[only]* to motor vehicle accidents or fires, may be furnished to any interested person *[at nominal fees to be established by the commissioner, which fees shall be credited to the department's appropriation]*.

(1) Photographic prints related to accidents or fire investigations shall be $5.00 per print.

(2) The commissioner of public safety is authorized to collect fees sufficient to recover the costs associated with the processing of photographic films for criminal justice agencies. Such costs include the cost of materials, labor and machine time related to the processing of films by the department.

(3) Copies of fire investigation reports shall be $15.00 per report.

(4) Investigation reports unrelated to fires or motor vehicle accidents may be furnished at the discretion of the commissioner when in his or her opinion the release of such material would not be detrimental to the best interests of the department. The fee for such reports shall be $15.00.

(5) Officers' reports of motor vehicle accidents which do not require a report to the commissioner of motor vehicles pursuant to 23 V.S.A. § 1129 may be sold for $10.00 per report.

(b) Fees collected under this section shall be credited to the sale of photos and reports special fund and shall be available to the department to offset the cost of providing the services.

Sec. 160. SUNSET

Subdivisions (1) through (5) of subsection (a) and subsection (b) of 20 V.S.A. § 1815 shall sunset on July 1, 2000.

Sec. 161. 20 V.S.A. § 1871 is amended to read:

§ 1871. DEPARTMENT OF PUBLIC SAFETY; COMMISSIONER

* * *

(d) The commissioner of public safety shall *[charge, based on the annual cost to the department of providing dispatching services to nondepartment users:]*

*[(1) fees imposed on all residences, businesses and other entities for alarms which terminate at state police offices or automatic dialers which are primarily directed to Vermont state police offices;]* *[(2) a fee imposed for false alarms originating from alarm systems which result in a site investigation by the Vermont state police;]* *[(3) all fees paid under this subsection shall be placed into the Vermont telecommunications special fund to be used by the department of public safety for dispatching services and personnel in accordance with the provisions of subchapter 5 of chapter 7 of Title 32.]*

collect fees for the termination of alarms at state police facilities and for response to false alarms.

(e) Termination Fees:

(1) The termination fee for a single dedicated circuit alarm at a state police facility will be $250.00 per user per year.

(2) An alarm company or monitoring service that is authorized to install a multi-unit alarm panel at a state police facility will be assessed a fee of $25.00 per alarm with a minimum fee of $250.00 per panel per year.

(3) An individual or business who programs a tape dialer or other automatic notification device to transmit a voice message to a state police facility, informing the police of a burglary or other emergency, must register such dialer with the state police facility and will be assessed a registration fee of $50.00 per year. The fee includes an onsite inspection by a member of the state police.

(4) If state police respond to an alarm and it is found that the alarm was transmitted by an unregistered tape dialer or similar notification device, a registration fee of $50.00 will be assessed subsequent to that response. Unpaid registration fees are considered to be alarms in default and handled in accordance with the provisions of the section on response terminations.

(f) False Alarms:

(1) A false alarm is notification given to the state police by electronic or telephonic means that an emergency situation exists, when an emergency or other circumstance that could be perceived as an emergency does not exist and to which the state police have responded.

(2) Alarm periods shall be based on the calendar year, January 1 through December 31.

(3) The first false alarm in an alarm period shall be at no cost. The second false alarm in the alarm period shall be assessed at $50.00 and each successive false alarm in the same alarm period shall be assessed at $75.00.

(g) Response Terminations:

(1) Alarm fees which have been assessed and not paid for a period of 60 days from the date of the last billing are considered alarms in default and the state police station commander, with the concurrence of the state police troop commander, may notify the alarm holder that the state police will no longer respond to alarms at that location as long as the alarm holder is in default.

(2) When in the opinion of the station commander, with the concurrence with the troop commander, there exists a chronic false alarm problem which the alarm holder appears not to have taken reasonable measures to correct, the station commander may send notification that the state police will no longer respond to alarms at that location until the problem is corrected even if the alarm holder is not in default on fees assessed.

(h) Appeal: An alarm holder may appeal a decision of the station commander to the troop commander.

(i) The commissioner of public safety may enter into contractual arrangements to perform dispatching functions for state, municipal or other emergency services, establishing charges sufficient to recover the costs of dispatching.

(j) Charges collected under subsections (e), (f) and (i) of this section shall be credited to the Vermont law telecommunications special fund and shall be available to the department to offset the costs of providing the services.

Sec. 162. 20 V.S.A. § 1875 is amended to read:

§ 1875. RADIO COMMUNICATION SYSTEM

(a) The commissioner*[, with the approval of the governor,]* shall establish *[such]* a *[radio]* communication system as will best enable the department to carry out the purposes of this chapter. This shall include a radio set furnished, on written request, to the sheriff and state's attorney of each county on a memorandum receipt.

(b) The commissioner may charge to all users of telecommunications services managed, maintained or operated by the department for the benefit of the users a proportionate share of the actual cost of providing the services and products inclusive of administrative costs. Such charges shall be based on a pro rata allocation of the actual costs of services or products, determined in an equitable manner, which shall be representative of services provided to or system usage by individual units of government, including state, local and federal agencies or private nonprofit entities. Such charges shall be credited to the Vermont communication system special fund and shall be available to the department to offset the costs of providing the services.

Sec. 163. 20 V.S.A. § 3073 is amended to read:

§ 3073. FEES

*[The fee for licenses issued to residents of the state shall be $2.00. The fee for licenses issued to nonresidents shall be $4.00. All fees shall be transmitted by the commissioner of public safety to the commissioner of finance and management for inclusion in the state's general fund revenues.]* The fee for applications for licenses shall be $10.00 for residents of the state, $20.00 for nonresidents. Initial licenses shall be for a term of one year. License renewals shall be for three years for a fee of $30.00 for residents, $60.00 for nonresidents. Fees collected under this section shall be credited to a special fund and shall be available to the department of public safety to offset the cost of providing the service.

Sec. 164. IMPLEMENTATION OF THREE-YEAR EXPLOSIVES

LICENSES

In the implementation of the three-year license period authorized in Sec. 159 of this act, the department of public safety shall stagger the renewals by granting one-third of the renewals a three-year license at the statutory fee, one-third of the renewals a two-year license for a fee of $20.00 for residents, $40.00 for nonresidents, and one-third of the renewals a one-year license for a fee of $10.00 for residents, $20.00 for nonresidents.

(Sec. 165 is deleted)

Sec. 166. 26 V.S.A. § 2906(b) is amended to read:

(b) Fees *[shall be]* are established *[by rule]* for the issuance of examiner's licenses *[and]* , internship licenses and duplicates and renewals thereof *[but in no case shall a fee exceed the sum of $20.00 for any particular license, duplicate or renewal]*.

(1) Examiner's license fee: $15.00

(2) Internship fee: $10.00

(3) Renewal of examiner's license: $15.00

(4) Any duplicate license: $2.00

Fees collected under this subsection shall be credited to a special fund and shall be available to the department of public safety to offset the cost of providing the service.

Sec. 167. 31 V.S.A. § 620 is amended to read:

§ 620. POLICE PROTECTION

Every licensee shall maintain adequate police protection as may be determined by or as may be assigned to the licensee from the Vermont state police by the commissioner of public safety of the state of Vermont, within the grounds or pari-mutuel enclosure and public highways adjacent to the location of such track. Expenses for such designated police protection shall be borne by the licensee. The department of public safety shall have authority to expend its own funds for the purpose of paying Vermont state police to maintain the aforesaid adequate police protection, but any funds expended by the department of public safety for the assignment and use of Vermont state police to maintain adequate police protection shall be reimbursed to the department by the licensee. Charges collected under this section shall be credited to a special fund and shall be available to the department of public safety to offset the cost of providing the services.

* * * Secretary of State * * *

* * * Nursing Home Administrators * * *

Sec. 168. 18 V.S.A. § 2058 is amended to read:

§ 2058. LICENSE FEES

Applicants and persons regulated under this chapter shall be subject to the following fees:

(1) Application *[$ 90.00]* $150.00

(2) Biennial renewal *[$250.00]* $325.00

* * * Accountants * * *

Sec. 169. 26 V.S.A. § 56 is amended to read:

§ 56. FEES

Applicants and persons regulated under this chapter shall pay the following fees:

(1) Application for license*[ $ 55.00]* $75.00

(2) Biennial renewal of license

on or after July 1, 1999*[ $165.00]* $90.00

(3) Firm registration $15.00

(4) Registration of nonresident firm for

temporary practice $ 5.00

* * * Architects * * *

Sec. 170. 26 V.S.A. § 209 is amended to read:

§ 209. FEES

Applicants and persons regulated under this chapter shall pay the following fees:

(1) application for license $40.00

(2) initial license issuance $20.00

(3) biennial renewal *[$55.00]* $110.00

* * * Chiropractors * * *

Sec. 171. 26 V.S.A. § 535 is amended to read:

§ 535. FEES

Applicants and persons regulated under this chapter shall pay the following fees:

(1) Chiropractors

(A) Application *[$ 50.00]* $150.00

*[(B) Initial license fee]* *[$ 25.00]* *[(C)]*(B) Biennial renewal *[$195.00]* $215.00

(C) Initial competency endorsement

under section 525 of this title $ 70.00

(D) Biennial renewal of competency

endorsement under section 525 of this title $ 70.00

(E) Evaluation $125.00

(2) Registration of intern $ 50.00

* * * Dentist and Dental Hygienists * * *

Sec. 172. 26 V.S.A. § 810(e) is amended to read:

(e) Each dentist and dental hygienist shall pay the following fees:

(1) Application *[$ 50.00]* $75.00

(2) Biennial renewal

dentist *[ $120.00]* $210.00

dental hygienist *[ $ 30.00]* $50.00

* * * Dental Assistants * * *

Sec. 173. 26 V.S.A. § 867 is amended to read:

§ 867. FEES; RENEWAL

(a) Applicants and persons regulated under this subchapter shall pay the following fees:

(1) Initial registration *[$20.00]* $30.00

(2) Biennial renewal *[$20.00]* $30.00

(b) Registrations issued under this subchapter shall be renewed biennially.

* * * Embalmers * * *

Sec. 174. 26 V.S.A. § 996(d) is amended to read:

(d) Applicants and persons regulated under this chapter shall pay the following fees:

(1) Application for license $ 70.00

(2) Biennial renewal*[ $160.00]* $225.00

* * * Professional Engineering * * *

Sec. 175. 26 V.S.A. § 1176 is amended to read:

§ 1176. FEES

Applicants and persons regulated under this chapter shall pay the following fees:

(1) Application for engineering license $100.00

(2) Application for engineer

intern certificate $ 50.00

(3) Biennial renewal *[ $ 60.00]* $ 75.00

(4) Transient practice permit $ 30.00

* * * Funeral Directors * * *

Sec. 176. 26 V.S.A. § 1256(d) is amended to read:

(d) Applicants and persons regulated under this chapter shall pay the following fees:

(1) Application $50.00

(2) Initial license $20.00

(3) Biennial renewal of license

(A) Director*[ $160.00]* $225.00

(B) Establishment*[ $325.00]* $400.00

* * * Osteopathy * * *

Sec. 177. 26 V.S.A. § 1794 is amended to read:

§ 1794. FEES

Applicants and persons regulated under this chapter shall pay the following fees:

(1) Application

(A) Licensure*[ $200.00]* $300.00

(B) Limited temporary license $ 50.00

(2) Biennial license renewal*[ $325.00]* $350.00

(3) Annual limited temporary license

renewal $100.00

* * * Physical Therapists * * *

Sec. 178. 26 V.S.A. § 2106a is added to read:

§ 2106a. FEES

Notwithstanding the provisions of section 125(b) of Title 3, applicants and persons regulated under this chapter shall pay the following fees:

(1) Application for licensure $100.00

(2) Biennial renewal $ 80.00

(3) Temporary license $ 50.00

* * * Land Surveyors * * *

Sec. 179. 26 V.S.A. § 2597 is amended to read:

§ 2597. FEES

Applicants and persons regulated under this chapter shall pay the following fees:

(1) application $ 70.00

(2) biennial renewal of license *[ $165.00]* $225.00

* * * Radiology * * *

Sec. 180. 26 V.S.A. § 2814 is amended to read:

§ 2814. FEES

Applicants and persons regulated under this chapter shall pay the following fees:

(1) Application for licensure *[ $ 25.00]* $100.00

*[(2) Initial license issuance]* *[ $ 70.00]* *[(3)]*(2) Biennial renewal

(A) renewal of a single license *[ $ 70.00]* $110.00

(B) renewal of each additional license $15.00

*[(4)]*(3) Initial competency endorsement

under section 2804 of this title *[ $ 60.00]* $70.00*[ ]*

*[(5)]*(4) Biennial renewal of competency

endorsement under section 2804 of this title $70.00

*[(6)]*(5) *[Inspection]* Evaluation *[$200.00]* $125.00

* * * Clinical Mental Health Counselors * * *

Sec. 181. 26 V.S.A. § 3270a is amended to read:

§ 3270a. FEES

Applicants and persons regulated under this chapter shall pay the following fees:

(1) Application for licensure $150.00

(2) Biennial renewal*[ $250.00]* $235.00

* * * Marriage and Family Therapists * * *

Sec. 182. 26 V.S.A. § 4041a is amended to read:

§ 4041a. FEES

Applicants and persons regulated under this chapter shall pay the following fees:

(1) Application for certification*[ $300.00]* $150.00

(2) Biennial certification*[ $600.00]* $235.00

* * * Auctioneers * * *

Sec. 183. 32 V.S.A. § 7601a is amended to read:

§ 7601a. FEES

Auctioneers regulated under this chapter shall pay the following fees:

(1) Application for certificate of operation $ 70.00

(2) Biennial renewal *[ $100.00]* $160.00

* * * Psychotherapists* * *

Sec. 184. 26 V.S.A. § 4089a is amended to read:

§ 4089a. FEES

A person who seeks entry on the roster shall pay the following fees:

(1) Initial roster entry *[$50.00]* $75.00

(2) Biennial roster re-entry *[$75.00]* $100.00

* * * Criminal Justice Training Council * * *

Sec. 185. 20 V.S.A. § 2355(f) is amended to read:

(f) *[The council shall annually determine a base tuition rate which shall be charged to all students receiving training, other than in-service students receiving minimum basic training, through the council. The rate shall reflect:]*

*[(1) actual costs for operation of the particular program offered;]* *[(2) prorated costs for general administration of the criminal justice training council; and]* *[(3) in the case of training conducted at any permanent training facility, the prorated cost for maintaining the facility.]* *[The method for determining the tuition rate shall be offered as a proposed rule by the council and shall be subject to the administrative procedure act.]*

The council shall charge participants or employers of participants in law enforcement training programs as follows:

(1) The tuition fee for basic training required under section 2358 of this title shall be $3,550.00. This fee shall not be charged for persons employed by police agencies at the time of training.

(2) The tuition fees for training not required under section 2358 of this title shall be set to reflect the actual costs for operation of the particular programs offered, with an additional $25.00 entrance exam fee.

Sec. 186. 20 V.S.A. § 2363 is amended to read:

§ 2363. CRIMINAL JUSTICE TRAINING COUNCIL *[REVOLVING]*

SPECIAL FUND

There is hereby established in the state treasury a fund to be known as the criminal justice training council *[revolving]* special fund, to be administered by the criminal justice training council from which payments may be made to support training activities authorized by this title, including the administrative expenses of the criminal justice training council and maintenance and operation of any permanent training facilities operated by the council. There shall be deposited in said fund all monies which are received from *[tuitions]* fees collected by the council in accordance with subsection 2355(f) of this title together with such sums as may be appropriated to said fund by the general assembly. All balances in such fund at the end of any fiscal year shall be carried forward and remain a part of such fund. Disbursements from this fund shall be made by the state treasurer on warrants drawn by the commissioner of finance and management.

* * * Department of Health * * *

Sec. 187. 18 V.S.A. § 503(b) is amended to read:

(b) Reasonable fees shall be charged to cover the cost of services provided if the service is not requested under the authority of the commissioner of health. The department may accept credit card or debit card payment for these services subject to the requirements of section 583 of Title 32.

Sec. 188. 18 V.S.A. § 503(c) is amended to read:

(c) *[The]* Notwithstanding the provisions of section 603 of Title 32, the commissioner shall establish*[, by rule, reasonable]* fees reasonably related to the cost of the laboratory services. The commissioner shall have the discretion to change fee amounts or add new fees to respond to new laboratory testing requirements or improvements, except for fee increases charged to municipalities for testing public water systems and supplies. In determining whether to exercise such discretion, the commissioner shall consider such factors as newly-identified public health needs, changes in technology or methodology which affect cost, changes in testing supply cost and changes in sample numbers which affect testing costs. Fees collected under this section shall be credited to a special fund and shall be available to the department to offset the cost of providing the services, and shall be reported in accordance with section 605 of Title 32.

Sec. 189. 18 V.S.A. § 1753(c) is amended to read:

(c) Fees imposed by this section shall be deposited into the lead paint abatement accreditation and licensing special fund. Monies in the fund may be used by the commissioner only to support departmental accreditation, certification, and licensing activities related to this chapter. The fund shall be subject to the provisions of subchapter 5 of chapter 7 of Title 32 and shall cease to exist on July 1, *[1999]* 2001.

* * * Department of Liquor Control * * *

Sec. 190. 7 V.S.A. § 303 is amended to read:

§ 303. FEE

The fee for such certificate of approval shall be for malt beverages, $1,500.00 a year and for vinous beverages, $200.00 a year, and shall be collected by the department of liquor control. Such certificate shall expire at midnight April 30 of each year and shall be renewable on application therefor and payment of the fee. A certified check payable to the state of Vermont shall accompany the application, and shall be returned to the applicant in case the board fails to grant the certificate.

Sec. 191. 7 V.S.A. § 363 is amended to read:

§ 363. FEE

The fee for such solicitor's permit shall be $10.00 a year, and shall be collected by the department of liquor control. Such permit shall expire at midnight April 30 of each year and shall be renewable on application therefor and payment of the fee. A certified check payable to the state of Vermont shall accompany the application and shall be returned to the applicant in case the board fails to grant the permit.

Sec. 192. 7 V.S.A. § 590 is amended to read:

§ 590. FINES AND COSTS *[AS PROPERTY OF STATE]*

Fines *[and costs]* collected under this title shall *[belong to the state]* be remitted to the general fund. Costs collected under this title shall be remitted to the liquor control fund.

Sec. 193. 10 V.S.A. § 1522(a) is amended to read:

(a) Except with respect to beverage containers which contain liquor, a deposit of not less than five cents shall be paid by the consumer on each beverage container sold at the retail level and refunded to the consumer upon return of the empty beverage container. With respect to beverage containers of volume greater than 50 ml. which contain liquor, a deposit of fifteen cents shall be paid by the consumer on each beverage container sold at the retail level and refunded to the consumer upon return of the empty beverage container. The difference between liquor bottle deposits collected and refunds made is hereby *[appropriated to]* retained by the liquor control fund for administration of this subsection.

* * * Medical Practice Board; Corrections Supervisory Fee * * *

Sec. 194. Sec. 37 of No. 186 of the Acts of 1996 as amended by Sec. 20 of No. 59 of the Acts of 1997, as further amended by Sec. 18(b) of No. 155 of the Acts of 1998, is further amended to read:

Sec. 37. EFFECTIVE DATES

This act shall take effect on passage, and Secs. 9-12 (nursing home transfer tax) shall apply to transfers occurring on or after July 1, 1995; Secs. 1 (CAPTAP fees), 4 (passenger tramway permit fees), 5 (construction permit fees), 6 (Vermont seal of quality fee), 7 (livestock dealer and livestock special fund), 14 and 15 (child support administrative fee) shall apply to fees assessed on or after July 1, 1996; Sec. 16 (Health Care Authority) shall be effective July 1, 1996; Sec. 17 (library fees) shall be effective July 1, 1996; Secs. 21 and 22 (solid waste tax) shall be effective July 1, 1996; Secs. 24a, 24b, 24c, 24d, 24e, and 24f (homestead provisions) shall take effect on January 1, 1997; Sec. 25 (medical practice board fees) shall be effective July 1, 1996 *[through June 30, 1999]* *[and shall expire January 1, 2000]*; Sec. 29 (Vermont fire service training council) shall be effective July 1, 1996; and Sec. 34 (probation supervisory fee) shall be effective July 1, 1996 *[and shall expire on July 1, 1999]*.

* * * Fire Service Training Council * * *

Sec. 195. 20 V.S.A. § 3153(a) is amended to read:

(a) The council shall:

(1) conduct and administer training schools and courses for firefighters;

(2) establish by rules adopted pursuant to chapter 25 of Title 3 (Administrative Procedure Act):

(A) minimum basic training courses for full-time firefighters and minimum basic training courses which shall be made available, on a voluntary basis, to other firefighters. Courses for persons who are not full-time firefighters shall be reasonable in terms of length, cost, location and availability in light of the rural nature of the state and the high percentage of volunteer participation in fire service. They shall incorporate any distinct or limited functions performed by such firefighters;

(B) standards for approval of fire service training schools and courses, certification of instructors, and the grounds for revocation of approval or certification;

(C) the equipment and facilities to be required at approved fire service training schools;

(D) categories or classifications of in-service training schools and courses;

(E) training requirements for certification and recertification of full-time firefighters;

(F) standards for recertification of full-time firefighters who have not been actively involved in fire service for a three-year period;

(G) standards relating to waivers of the training requirements of section 3155 of this title; *[and]*

*[(H) tuition rates which shall be charged to all persons who receive training through the council. Rates shall be established annually and shall reflect:]* *[(i) actual costs for operation of the school or course;]* *[(ii) prorated costs for general administration of the fire service training council; and]* *[(iii) in the case of training conducted at any permanent training facility, the prorated costs for maintaining the facility;]*

(3) encourage local governmental units to participate in the training programs established under this chapter and aid in the establishment of adequate training facilities;

(4) serve as the lead agency for hazardous chemical or substance incident training provided to fire service personnel statewide. All state agencies providing such training to fire service personnel shall coordinate the training with the Vermont fire service training council;

(5) charge participants or employers of participants in fire service training programs as follows:

(A) No fee for the minimum basic training required pursuant to section 3155 of this title;

(B) Fifty-five percent of the cost for the continuing training required pursuant to section 3155 of this title;

(C) Actual costs for courses by the National Fire Academy or the U.S. Fire Administration;

(D) Negotiated rates for other specifically requested courses.

* * * Department of Education * * *

Sec. 196. 16 V.S.A. § 1049(b) is amended to read:

(b) Fees for *[services to adult students shall be:]*

*[(1) Adult diploma program: $500.00 per student]* *[(2) General]* general educational development*[: $5.00 filing fee]*

shall be $3.00 for a transcript.

The adult diploma program (ADP) means an assessment process administered by the Vermont department of education through which an adult can receive a local high school diploma granted by one of the program's participating high schools.

General educational development (GED) means a testing program administered jointly by the Vermont department of education, the GED testing service, and approved local testing centers through which an adult can receive a secondary school equivalency certificate based on successful completion of the tests of general educational development. *[Pursuant to subdivision 603(2) of Title 32, these fees may be adjusted.]*

Sec. 197. 16 V.S.A. § 4011(a) is amended and (f) is added to read:

(a) Annually, the general assembly shall appropriate funds to pay for a general state support grant for each equalized pupil and a portion of a general state support grant for each adult diploma student.

* * *

(f) Annually, the commissioner shall pay to a department or agency which provides an adult diploma program, an amount equal to 0.3 times the general state support grant for each student who completed the diagnostic portion of the program in the previous year.

* * * Health Care Trust Fund * * *

Sec. 198. Sec. 4 of No. 56 of the Acts of 1993, as amended by Sec. 11 of No. 14 of the Acts of 1995, as further amended by Sec. 71 of No. 59 of the Acts of 1997, is amended to read:

Sec. 4. EFFECTIVE DATE; REPEAL

(a) This act shall take effect from passage.

(b) 33 V.S.A. §§ 1953 (hospital assessment) and 1954 (nursing home assessment) are repealed effective July 1, *[1999]* 2001.

Sec. 199. 33 V.S.A. § 1953(a) is amended to read:

(a) Beginning July 1, 1997, each hospital's assessment shall be *[3.49]* 3.30 percent of its net patient revenues (less chronic, skilled and swing bed revenues) for the most recent completed hospital fiscal year as determined by the commissioner from the hospital's financial statements. The commissioner may for good cause exempt any mental hospital or psychiatric facility from assessment under this subchapter if the Secretary of the United States Department of Health and Human Services grants a waiver for such exemption, pursuant to section 1903(w)(3)(E)(ii) of the Social Security Act (42 U.S.C. § 1396b(w)(3)(E)(ii)).

Sec. 200. 33 V.S.A. § 1951 is amended to read:

§ 1951. DEFINITIONS

As used in this subchapter:

(1) "Assessment" means a tax *[assessment]* levied on *[hospitals, ICF/MRs and nursing homes]* a health care provider pursuant to this chapter.

(2) "Commissioner" means the commissioner of social welfare, or a designee.

(3) "Core home health care services" means those medically-necessary skilled nursing, home health aide, therapeutic, and persona1 care attendant services, provided exclusively in the home by home health agencies. Core home health services do not include private duty nursing, hospice, homemaker or physician services, or services provided under early periodic screening and diagnostic services (EPSDT) traumatic brain injury (TBI), high technology programs, or services provided by a home for the terminally ill as defined in subdivision 71022(10) of this title.

*[(3)]*(4) "Department" means the department of social welfare. *[(4)]*(5) "Fund" means the health care trust fund consisting *[of money collected from hospitals, ICF/MRs and nursing homes]* primarily of assessments from health care providers under this subchapter. *[(5)]*(6) "Health care provider" means any *[entity subject to assessment pursuant to this subchapter]* hospital, nursing home, intermediate care facility for the mentally retarded, or home health agency.

(7) "Home health agency" means an entity certified by the state to provide services pursuant to 42 U.S.C. § 1395x(o).

*[(6)]*(8) "Hospital" means a hospital licensed under chapter 43 of Title 18. *[(7)]*(9) "Intermediate Care Facility for the Mentally Retarded" ("ICF/MR") means a facility which provides long-term health related care to residents with mental retardation pursuant to section 1902(a)(31) of the Social Security Act (42 U.S.C. § 1396a(a)(31)). *[(8)]*(10) "Mental hospital" or "psychiatric facility" means a hospital as defined in 18 V.S.A. § 1902(a)(2) or (8), but does not include psychiatric units of general hospitals.

(11) "Net operating revenues" means a provider's gross charges less any deductions for bad debts, charity care, contractual allowances and other payer discounts.

*[(9)]*(12) "Nursing home" means a health care facility licensed under chapter 71 of Title 33. *[(10)]*(13) "Secretary" means the secretary of human services.

Sec. 201. 33 V.S.A. § 1952 is amended to read:

§ 1952. GENERAL PROVISIONS

* * *

(c) The budget of any hospital assessed under the provisions of this subchapter that includes a nursing home, home health agency or physician's office practice shall have its assessment based only on the hospital portion of its budget. The nursing home *[component]* and home health agency components of the budget shall be assessed separately as provided for in this subchapter.

* * *

Sec. 202. 33 V.S.A. § 1954(a) is amended to read:

(a) *[For the fiscal year, beginning July 1, 1993]* Beginning July 1, 1999, each nursing home's annual assessment shall be *[$800.00]* $1,534.25 per bed licensed pursuant to section 7105 of this title on June 30 of the immediately preceding fiscal year. *[Beginning July 1, 1995, the annual assessment shall be $1,000.00 per bed. If federal approval of the home and community based demonstration project is not granted by January 1, 1996, the funds shall be held in escrow in the fund, and may be applied to a program with the same purpose of expanding community residential care.]*

Sec. 203. 33 V.S.A. § 1955a is added to read:

§ 1955a. HOME HEALTH AGENCY ASSESSMENT

(a) Beginning July 1, 1999, each home health agency's assessment shall be 7.3375 percent of its net operating revenues from core home health care services, excluding revenues for services provided under Title XVIII of the federal Social Security Act. The amount of the tax shall be determined by the commissioner based on the home health agency's most recent audited financial statements, a copy of which shall be provided on or before May 31 of each year to the office of Vermont health access.

(b) Each home health agency shall be notified in writing by the department of the assessment made pursuant to this section. If no home health agency submits a request for reconsideration under section 1958 of this title, the assessment shall be considered final.

(c) Each home health agency shall submit its assessment to the department according to a payment schedule adopted by the commissioner. Variations in payment schedules shall be permitted as deemed necessary by the commissioner.

(d) Any home health agency that fails to make a payment to the department on or before the specified schedule, or under any schedule for delayed payments established by the commissioner, shall be assessed not more than $1,000.00. The commissioner shall waive this late payment assessment provided for in this subsection for good cause shown by the home health agency.

Sec. 204. 33 V.S.A. § 1956(b) is amended to read:

(b) All monies received from or generated to the fund shall be used for the state portion of Medicaid expenditures and for administration of the provisions of this subchapter under subsection 1952(c) of this title. *[The net revenues generated by the $200.00 per bed increase in the annual assessment on nursing homes effective July 1, 1995, shall be used for residential care and home and community based Medicaid waiver services with half of the funding to be used for home and community based waiver slots to be developed within a demonstration project that is limited to licensed residential care homes.]* Of the net revenues generated by the $1,534.25 per bed annual assessment on nursing homes, the net revenues generated by $200.00 per bed shall be used for home- and community-based Medicaid waiver services and the net revenues generated by $534.25 per bed shall be used solely for Medicaid nursing home reimbursement as follows:

(1) Beginning on July 1, 1999, until such time as all cost categories have been rebased pursuant to section 905(c) of this title on a base year no earlier than 2000, wage supplements shall be paid on a schedule to be determined by the commissioner. Such supplements shall be based on the change in expenditures incurred on or after January 1, 1999, as determined by the division of rate setting, for wages, salaries and fringe benefits incurred by nursing homes for direct care staff and for other employee groups in nursing homes, other than owners and administrators (net expenditures). The division of rate setting shall annually calculate the net expenditures for each nursing home.

(2) The wage supplement shall not be subject to any payment limitations imposed pursuant to section 907 of this title. The aggregate amount of the wage supplements paid to all nursing homes during any fiscal year shall not exceed the net revenues from the nursing home assessments set aside for that purpose for that year plus the federal matching funds for those net revenues. The annual wage supplement payment for a nursing home shall be its proportional share of the net revenues, based on the ratio of its nursing wages, salaries and fringe benefits paid by the nursing home for direct care staff and for other employee groups, other than owners and administrators, to the total for all nursing homes participating in the Vermont Medicaid program in the 1997 cost reports.

(3) After all cost categories have been rebased, wage supplements shall cease. To the extent that total net expenditures by a nursing home are less than the total wage supplement payments to that home, the excess shall be deemed an overpayment and shall be recouped from the home on a schedule to be determined by the commissioner and deposited in the health care trust fund.

(4) No wage supplement payments shall be made until such time as the lawsuit filed by nursing homes against the state of Vermont now pending in Washington superior court is dismissed with prejudice.

(c) On or before January 1, 2000, the commissioner shall report to the general assembly on the operation of the health care trust fund and wage supplements.

Sec. 205. SUNSET

33 V.S.A. § 1955a, relating to home health agency assessment, shall expire on July 1, 2001.

* * * Vermont Radiological Emergency Response Plan Fund * * *

Sec. 206. 20 V.S.A. § 38 is amended to read:

§ 38. SPECIAL FUNDS

(a) There is created a radiological emergency response plan fund which shall include all moneys paid to the state pursuant to subdivision (5) of this subsection. The fund shall be separately maintained and accounted for by the state treasurer and shall be administered by the department of finance and management and managed pursuant to the provisions of chapter 7, subchapter 5 of Title 32. Expenditures shall be made from the fund for the purpose of providing the personnel, operating costs and equipment necessary to maintain the effectiveness of the Vermont radiological emergency response plan.

(1) Provided the expense is determined to be necessary by the emergency *[response]* management division, the commissioner of finance and management may approve reimbursement from the fund to any municipality, county or state agency or any support organization for the proportion of emergency preparation costs directly related to the preparation for, testing or carrying out a radiological emergency response plan. The fund may be used for personnel, operations or equipment which have the capability of responding to other in addition to radiological emergencies.

* * *

(5) Each fiscal year:

(A) The commissioner of finance and management shall survey towns and emergency support organizations eligible for reimbursement from the radiological emergency response plan fund to determine the amounts necessary for the purposes of this subsection.

(B) Any utility operating a nuclear reactor in this state shall pay to the state treasurer an amount equal to the amount required to establish or maintain the Vermont radiological emergency response plan fund at the level of *[$300,000.00]* $400,000.00.

* * *

* * * Vermont Racing Commission * * *

Sec. 207. 31 V.S.A. § 605a is added to read:

§ 605a. LICENSES; REGISTRATIONS

The following applicable licenses and registrations shall be required by the commission from all persons participating in racing on the grounds of an association.

Owner, Harness $ 10.00

Trainer-Driver, Harness 10.00

Owner and Colors, Thoroughbred 6.00

Colors (Annual) 1.00

Colors (Life) 25.00

Trainer, Thoroughbred 5.00

Authorized Agent 5.00

Trainer, Substitute No Fee

Partnership, Thoroughbred 5.00

Stable Name 10.00

Jockey 5.00

Jockey Agent (Each Jockey) 5.00

Jockey, Apprentice 5.00

Jockey, Apprentice Contract No Fee

Stable Employees 5.00

Valet, Blacksmith, Outrider,

Vendor, Supplier, Track Services 10.00

Veterinarian 10.00

Officials - Association (Administrative,

Supervisory, and Security); Concessionaire,

Racing; Specialized Services and Staff 10.00

Employees, Pari-Mutuel 5.00

Employees, Association - Concession 5.00

Substitute License Fee as indicated

Duplicate License 2.00

The fee shall be paid at the time of filing of the application. No application for an occupational license shall be accepted unless accompanied by such necessary fee. An amateur is required to take out a certificate.

* * * Medical Practice Board * * *

* * * Podiatry * * *

Sec. 208. 26 V.S.A. § 374 is amended to read:

§ 374. FEES; LICENSES

Applicants and persons regulated under this chapter shall pay the following fees:

(1) Application *[of license $150.00]* for licensure $400.00; the board shall use at least $25.00 of this fee to support the costs of the creation and maintenance of a Vermont practitioner recovery network which will monitor recovering chemically dependent licensees for the protection of the public.

*[(2) Initial license issuance]* *[$ 40.00]* *[(3)]*(2) Biennial renewal *[of license $200.00]* $350.00; the board shall use at least $25.00 of this fee to support the costs of the creation and maintenance of a Vermont practitioner recovery network which will monitor recovering chemically dependent licensees for the protection of the public.

* * * Medicine and Surgery * * *

Sec. 209. 26 V.S.A. § 1401a is amended to read:

§ 140la. FEES

The board shall collect the following fees:

(1) Application for licensure *[$350.00]* $400.00; the board shall use at least $25.00 of this fee to support the costs of the creation and maintenance of a Vermont practitioner recovery network which will monitor recovering chemically dependent licensees for the protection of the public.

(2) Biennial renewal *[$300.00]* $350.00; the board shall use at least $25.00 of this fee to support the costs of the creation and maintenance of a Vermont practitioner recovery network which will monitor recovering chemically dependent licensees for the protection of the public.

(3) Initial limited temporary license; annual renewal *[$40.00]* $50.00.

Sec. 210. MEDICAL PRACTICE BOARD FEES; SUNSET

26 V.S.A. § 1401a shall expire on July 1, 2002.

* * * Physicians' Assistants * * *

Sec. 211. 26 V.S.A. § 1740 is amended to read:

§ 1740. FEES

Applicants and persons regulated under this chapter shall pay the following fees:

(1) Original application for certification *[$50.00]* and registration $75.00 with each additional application at $50.00; the board shall use at least $10.00 of this fee to support the costs of the creation and maintenance of a Vermont practitioner recovery network which will monitor recovering chemically dependent licensees for the protection of the public.

*[(2) Registration $50.00]* *[(3)]*(2) Biennial renewal *[$50.00]* $75.00 with each additional renewal at $50.00; the board shall use at least $10.00 of this fee to support the costs of the creation and maintenance of a Vermont practitioner recovery network which will monitor recovering chemically dependent licensees for the protection of the public. *[(4)]*(3) Transfer of certification or registration $15.00

* * * Military Department * * *

Sec. 212. 20 V.S.A. § 545 is amended to read:

§ 545. REGULATIONS AS TO USE OF ARMORIES

(a) Such board shall establish rules and regulations governing the use and occupancy of such armories and property, and shall cause the same to be posted conspicuously in such buildings. A member of the national guard who violates such rule or regulation shall be deemed guilty of a military offense, punishable as a court-martial shall direct, agreeably to the provisions of sections 941 and 942 of this title.

(b) Fees collected under this section for rental of armories shall be credited to a special fund and shall be available to the department to offset the cost of providing the services.

* * * Attorney General * * *

Sec. 213. 9 V.S.A. § 2458(b)(4) is added to read:

(4) Amounts other than consumer restitution recovered by the attorney general or department of state's attorneys under this chapter, subject to appropriation each fiscal year, shall be available to the attorney general or department of state's attorneys, respectively to offset the costs of providing legal services.

Sec. 214. TOBACCO SETTLEMENT REIMBURSEMENT; ATTORNEY

GENERAL

Reimbursements of attorneys' fees and expenses related to the 1998 tobacco settlement shall be deposited into the tobacco litigation settlement fund and, subject to appropriation, be available to the attorney general to offset the costs of providing legal services.

* * * Banking, Insurance, Securities, and Health Care Administration * * *

Sec. 215. 8 V.S.A. § 78(a) is amended to read:

(a) Every person, firm, association, or corporation subject to examinations by the commissioner shall pay the department the reasonable costs of any examinations, reviews and investigations conducted or caused to be conducted by the department at a rate to be determined by the commissioner. The department may retain experts or other similar persons who are independently practicing their professions to assist in such examination, review or investigation. The person examined, reviewed or investigated shall reimburse the department for all reasonable costs and expenses of the department and such persons retained by the department for the examination, review or investigation. A review subject to this section shall include, but not be limited to, a review of any application, rate filing or form filing submitted under this title. In unusual circumstances, the commissioner may waive reimbursement for the costs and expenses of any review in the interests of justice. Those institutions subject to assessment under section 504 of this title shall not be billed for regularly scheduled examinations.

Sec. 216. 8 V.S.A. § 80(a) is amended to read:

(a) There is hereby created a fund to be known as the insurance regulatory and supervision fund for the purpose of providing the financial means for the commissioner of banking, insurance, securities, and health care administration to administer *[part]* parts 3 and 4, except chapter 133 of this title, and except as provided under section 6017(a) of this title. All fees and assessments received by the department pursuant to such administration shall be credited to this fund. All fines and administrative penalties, however, shall be deposited directly into the general fund.

All payments from the insurance regulatory and supervision fund for the maintenance of staff and associated expenses including contractual services as necessary, shall be disbursed from the state treasury only upon warrants issued by the commissioner of finance and management, after receipt of proper documentation regarding services rendered and expenses incurred.

Sec. 217. 8 V.S.A. § 504(d) is amended to read:

(d) There is hereby created a fund to be known as the financial institutions supervision fund for the purpose of providing the financial means for the commissioner of banking, insurance, securities, and health care administration to administer part 2 and chapter 133 of this title, part 1 and part 3 of Title 9, and Title 9A. All fees and assessments received by the department pursuant to such administration shall be deposited in this fund. All fines and administrative penalties, however, shall be deposited directly into the general fund.

All payments for the financial institutions supervision fund for the maintenance of staff and associated expenses, including contractual services as necessary, shall be disbursed from the state treasury only upon warrants issued by the commissioner of finance and management after receipt of proper documentation regarding services rendered and expenses incurred.

Sec. 218. 8 V.S.A. § 6014(h) is amended to read:

(h) Annually ten percent of the premium tax revenues collected pursuant to this section shall be *[appropriated]* transferred to the department of banking, insurance, securities, and health care administration for the regulation of captive insurance companies under this chapter.

Sec. 219. 8 V.S.A. § 6017(a) is amended to read:

(a) There is hereby created a fund to be known as the captive insurance regulatory and supervision fund for the purpose of providing the financial means for the commissioner of banking, insurance, securities, and health care administration to administer this chapter, chapter 142, and chapter 142A and for reasonable expenses incurred in promoting the captive insurance industry in Vermont. The *[appropriation]* transfer of ten percent of the premiums tax under section 6014(h) of this title, and all fees and assessments received by the department pursuant to the administration of *[this chapter]* these chapters shall be credited to this fund. Of this amount, not more than two percent of the premium tax under section 6014 may be transferred to the agency of commerce and community development, with approval of the secretary of administration, for promotional expenses. All fees received by the department from reinsurers who assume risk solely from captive insurance companies and are subject to the provisions of section 3634a (a) through (f) of this title, shall be deposited into the captive insurance regulatory and supervision fund. All fines and administrative penalties, however, shall be deposited directly into the general fund.

All payments from the captive insurance regulatory and supervision fund for the maintenance of staff and associated expenses including contractual services as necessary, shall be disbursed from the state treasury only upon warrants issued by the commissioner of finance and management, after receipt of proper documentation regarding services rendered and expenses incurred.

Sec. 220. 9 V.S.A. § 4230(b) is amended to read:

(b) There is hereby created a fund to be known as the securities regulation and supervision fund for the purpose of providing the commissioner the means to administer the provisions of this chapter. All sales representative and investment adviser representative registration and renewal fees received pursuant to sections 4217 and 4218, and all examination fees and investigation expenses received pursuant to sections 4231 and 4233 of this title shall be transmitted to the state treasurer and credited to this fund. All payments from the securities regulatory and supervision fund for the maintenance of staff and associated expenses including contractual services as necessary, shall be disbursed from the state treasury only upon warrants issued by the commissioner of finance and management, after receipt of proper documentation regarding services rendered and expenses incurred.

Sec. 221. 9 V.S.A. § 4233 is amended to read:

§ 4233. *[DEPOSIT BY LICENSEE TO COVER]* RECOVERY OF

INVESTIGATION EXPENSES

Whenever it is necessary for the commissioner to incur any expense in connection with any application, notification, registration *[or]* , license, *[he shall have the power by written order to require the interested person to make an advance deposit with him in an amount estimated as sufficient to cover such expense. All such deposits shall be transmitted to the state treasury and credited to the "state securities investigation fund," from which fund the commissioner shall have power to make disbursements to pay such expenses. Any unexpended portion shall be refunded]* investigation or administrative proceeding, the commissioner may require that any person who is the subject of such application, notification, registration, license, investigation or administrative proceeding pay the reasonable costs incurred by the department.

Sec. 222. 18 V.S.A. § 9404(e) is added to read:

(e) There is hereby created a fund to be known as the division of health care administration regulatory and supervision fund for the purpose of providing the financial means for the commissioner of banking, insurance, securities, and health care administration to administer this chapter and section 6706 of Title 33. All fees and assessments received by the department pursuant to such administration shall be credited to this fund. All fines and administrative penalties, however, shall be deposited directly into the general fund.

(1) All payments from the division of health care administration regulatory and supervision fund for the maintenance of staff and associated expenses, including contractual services as necessary, shall be disbursed from the state treasury only upon warrants issued by the commissioner of finance and management, after receipt of proper documentation regarding services rendered and expenses incurred.

(2) The commissioner of finance and management may anticipate receipts to the division of health care administration regulatory and supervision fund and issue warrants based thereon.

Sec. 223. 18 V.S.A. § 9441(b) is amended to read:

(b) The maximum fee shall not exceed $20,000.00 and the minimum filing fee is $250.00 regardless of project cost. No fee shall be charged on projects amended as part of the review process. *[Of the fees collected, 50 percent will be credited to the general fund and 50 percent will be credited to a certificate of need review special fund established and managed pursuant to 32 V.S.A. chapter 7, subchapter 5, for this purpose and shall be used by the commissioner for expenditures relating to consulting and legal expenses as required by the certificate of need review program.]*

(Sec. 224 is deleted)

Sec. 225. 32 V.S.A. § 1714 is amended to read:

§ 1714. BURIAL CERTIFICATES

Persons issuing certificates giving permission to bury*[, entomb or move]* a dead body shall receive *[$1.00]* $5.00 for each permit to be paid by the applicant. Persons issuing certificates giving permission to entomb or move a dead body which has already been issued a certificate giving permission to bury shall receive $1.00 to be paid by the applicant.

Sec. 226. EFFECTIVE DATES; PART III; CONSOLIDATED FEE

PROVISIONS

(a) This section and Secs. 117, 125, 154, and 194 (sunset dates) of this act shall take effect upon passage.

(b) Sec. 100 (special funds) shall take effect July 1, 2000, insofar as it affects revenues currently deposited into the general fund.

(c) The remaining sections of Part III of this act shall take effect July 1, 1999.

(d) Effective from the date of passage, the secretary of human services may adopt such rules as are necessary to carry out the provisions of Sec. 204 of this

act under the expeditious rule-making procedures provided in Sec. 133 of H.554, the FY 2000 Appropriations Act.

Approved: June 2, 1999