Imposing a tax on the production of electricity from wind energy conversion systems installed after a certain date in lieu of ad valorem property taxes; specifying the rate of tax to be paid by purchasers of the energy, requiring recovery in rates charge to customers; requiring persons or companies subject to the tax to file annual reports with the commissioner of revenue detailing the amount of electricity purchased for commissioner determination of the tax due to each county; providing for payment and collection of the tax and for the distribution of revenues; repealing the property tax exemption for small scale wind energy conversion systems (ra)