LRBs0147/1
RAC&MES:mfd:ijs
1997 - 1998 LEGISLATURE
SENATE SUBSTITUTE AMENDMENT 1,
TO 1997 SENATE BILL 199
May 13, 1997 - Offered by Committee on Judiciary, Campaign Finance Reform and
Consumer Affairs.
SB199-SSA1,2,2
1An Act to repeal 13.94 (1) (em), 13.94 (1s) (b), 15.433, 16.71 (3), 16.72 (4m), 16.84
2(3), 20.003 (5), 20.197 (1) (q), 20.455 (2) (r), 20.566 (2) (r), 20.566 (8), 20.835 (3)
3(q), 20.835 (3) (r), 25.17 (1) (jr), 25.75, 66.058 (3) (c) 8., 71.67 (4), 71.78 (4) (L),
474.09 (3) (b) 6., 74.09 (3) (b) 7., 77.61 (5) (b) 9., 79.10 (1) (f) and (g), 79.10 (1m),
579.10 (5), 79.10 (7m) (b), 79.10 (7r), 79.10 (9) (bm), 79.10 (10), 79.10 (11), 79.11
6(3) (b), 227.01 (13) (ze), 561.02 (2), chapter 565 and 945.01 (1) (e);
to renumber
7561.02 (1);
to renumber and amend 20.835 (2) (q);
to amend 16.72 (2) (b),
816.75 (3m) (c) 4., 20.002 (11) (a), 20.505 (5) (ka), 20.566 (1) (h), 20.765 (3) (ka),
971.02 (1), 71.04 (1) (a), 74.29, 77.22 (2) (intro.), 77.23, 79.10 (2), 79.10 (6m), 79.10
10(9) (c), 165.25 (4) (a), 561.03, 561.06 (1), 945.01 (3) (b) 1., 945.01 (4) (am), 945.01
11(5) (am) and 973.05 (5) (a); and
to create 71.07 (3m) (e), 71.28 (2m) (e) and 71.47
12(2m) (e) of the statutes;
relating to: the elimination of the state lottery,
1prohibiting new claims under the farmland relief tax credit, providing a penalty
2and making an appropriation.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB199-SSA1,2,178
16.72
(2) (b)
Except as provided in s. 565.25 (2) (a) 4., the The department shall
9prepare or review specifications for all materials, supplies, equipment, other
10permanent personal property and contractual services not purchased under
11standard specifications. Such "nonstandard specifications" may be generic or
12performance specifications, or both, prepared to describe in detail the article which
13the state desires to purchase either by its physical properties or programmatic
14utility. When appropriate for such nonstandard items or services, trade names may
15be used to identify what the state requires, but wherever possible 2 or more trade
16names shall be designated and the trade name of any Wisconsin producer, distributor
17or supplier shall appear first.
SB199-SSA1, s. 7
19Section
7. 16.75 (3m) (c) 4. of the statutes is amended to read:
SB199-SSA1,3,420
16.75
(3m) (c) 4. The department shall annually prepare and submit a report
21to the governor and to the chief clerk of each house of the legislature, for distribution
22to the appropriate standing committees under s. 13.172 (3), on the total amount of
23money paid to and of indebtedness or other obligations underwritten by minority
1businesses, minority financial advisers and minority investment firms under the
2requirements of this subsection and ss. 16.855 (10m), 16.87 (2), 25.185
, and 84.075
3and 565.25 (2) (a) 3. and on this state's progress toward achieving compliance with
4par. (b) and ss. 16.855 (10m) (a), 16.87 (2), 25.185 and 84.075 (1).
SB199-SSA1, s. 9
6Section
9. 20.002 (11) (a) of the statutes is amended to read:
SB199-SSA1,3,217
20.002
(11) (a) All appropriations, special accounts and fund balances within
8the general fund or any segregated fund may be made temporarily available for the
9purpose of allowing encumbrances or financing expenditures of other general or
10segregated fund activities which do not have sufficient moneys in the accounts from
11which they are financed but have accounts receivable balances or moneys
12anticipated to be received from
lottery proceeds, as defined in s. 25.75 (1) (c), tax
13revenues, gifts, grants, fees, sales of service, or interest earnings recorded under s.
1416.52 (2). The secretary of administration shall determine the composition and
15allowability of the accounts receivable balances and anticipated moneys to be
16received for this purpose in accordance with s. 20.903 (2) and shall specifically
17approve the use of surplus moneys from the general or segregated funds after
18consultation with the appropriate state agency head for use by specified accounts or
19programs. The secretary of administration shall reallocate available moneys from
20the budget stabilization fund under s. 16.465 prior to reallocating moneys from any
21other fund.
SB199-SSA1,4,15
120.505
(5) (ka)
Facility operations and maintenance; police and protection
2functions. The amounts in the schedule for the purpose of financing the costs of
3operation of state-owned or operated facilities that are not funded from other
4appropriations, including custodial and maintenance services; minor projects;
5utilities, fuel, heat and air conditioning; costs incurred under s. 16.895 by or on behalf
6of the department; repayment to the energy efficiency fund loans made to the
7department under s. 16.847 (6); and supplementing the costs of operation of child
8care facilities for children of state employes under s. 16.841; and for police and
9protection functions under s. 16.84 (2)
and (3). All moneys received from state
10agencies for the operation of such facilities, parking rental fees established under s.
1116.843 (2) (bm) and miscellaneous other sources, all moneys received from
12assessments under s. 16.895, all moneys received for the performance of gaming
13protection functions under s. 16.84 (3), and all moneys transferred from the
14appropriation account under s. 20.865 (2) (e) for this purpose shall be credited to this
15appropriation account.
SB199-SSA1,4,2117
20.566
(1) (h)
Debt collection. From moneys received from the collection of
18debts owed to state agencies under
ss. s. 71.93
and 565.30 (5) and from moneys
19received from the collection of debts owed to municipalities and counties under s.
2071.935, the amounts in the schedule to pay the administrative expenses of the
21department of revenue for the collection of those debts.
SB199-SSA1,5,7
120.765
(3) (ka)
Audit bureau reimbursable audits. The amounts in the
2schedule for the provision of auditing services requested by state agencies or by the
3federal government, for audits specified in s. 13.94 (1s) (c)
and for audits of the
4department of revenue relating to the state lottery and verifications of the odds of
5winning a lottery game under s. 565.37 (5). All moneys received by the legislative
6audit bureau from charges assessed to departments under s. 13.94 (1s) shall be
7credited to this appropriation.
SB199-SSA1, s. 18
8Section
18. 20.835 (2) (q) of the statutes is renumbered 20.835 (2) (er) and
9amended to read:
SB199-SSA1,5,1210
20.835
(2) (er)
Farmland tax relief credit. From the lottery fund, a A sum
11sufficient to pay the aggregate claims approved under ss. 71.07 (3m) (c), 71.28 (2m)
12(c) and 71.47 (2m) (c).
SB199-SSA1,6,1119
71.02
(1) For the purpose of raising revenue for the state and the counties,
20cities, villages and towns, there shall be assessed, levied, collected and paid a tax on
21all net incomes of individuals and fiduciaries, except fiduciaries of nuclear
22decommissioning trust or reserve funds subject to the tax under s. 71.23 (2), by every
23natural person residing within the state or by his or her personal representative in
24case of death, and trusts administered within the state; by every nonresident natural
25person and trust of this state, upon such income as is derived from property located
1or business transacted within the state including, but not limited by enumeration,
2income derived from a limited partner's distributive share of partnership income,
3income derived from a limited liability company member's distributive share of
4limited liability company income,
the state lottery under ch. 565, any multistate
5lottery under ch. 565 if the winning lottery ticket or lottery share was purchased from
6a retailer, as defined in s. 565.01 (6), located in this state or from the department and 7pari-mutuel wager winnings or purses under ch. 562, and also by every nonresident
8natural person upon such income as is derived from the performance of personal
9services within the state, except as exempted under s. 71.05 (1) to (3). Every natural
10person domiciled in the state shall be deemed to be residing within the state for the
11purposes of determining liability for income taxes and surtaxes.
SB199-SSA1,7,1413
71.04
(1) (a) All income or loss of resident individuals and resident estates and
14trusts shall follow the residence of the individual, estate or trust. Income or loss of
15nonresident individuals and nonresident estates and trusts from business, not
16requiring apportionment under sub. (4), (10) or (11), shall follow the situs of the
17business from which derived. All items of income, loss and deductions of nonresident
18individuals and nonresident estates and trusts derived from a tax-option
19corporation not requiring apportionment under sub. (9) shall follow the situs of the
20business of the corporation from which derived. Income or loss of nonresident
21individuals and nonresident estates and trusts derived from rentals and royalties
22from real estate or tangible personal property, or from the operation of any farm,
23mine or quarry, or from the sale of real property or tangible personal property shall
24follow the situs of the property from which derived. Income from personal services
25of nonresident individuals, including income from professions, shall follow the situs
1of the services. A nonresident limited partner's distributive share of partnership
2income shall follow the situs of the business. A nonresident limited liability company
3member's distributive share of limited liability company income shall follow the situs
4of the business.
Income of nonresident individuals, estates and trusts from the state
5lottery under ch. 565 is taxable by this state. Income of nonresident individuals,
6estates and trusts from any multistate lottery under ch. 565 is taxable by this state,
7but only if the winning lottery ticket or lottery share was purchased from a retailer,
8as defined in s. 565.01 (6), located in this state or from the department. Income of
9nonresident individuals, nonresident trusts and nonresident estates from
10pari-mutuel winnings or puses under ch. 562 is taxable by this state. All other
11income or loss of nonresident individuals and nonresident estates and trusts,
12including income or loss derived from land contracts, mortgages, stocks, bonds and
13securities or from the sale of similar intangible personal property, shall follow the
14residence of such persons, except as provided in par. (b) and sub. (9).
SB199-SSA1,7,1816
71.07
(3m) (g)
New claims. No claim may be filed under this subsection for a
17taxable year that begins after December 31, 1998, based on property taxes accrued
18in the previous year.
SB199-SSA1,7,2220
71.28
(2m) (e)
New claims. No claim may be filed under this subsection for a
21taxable year that begins after December 31, 1998, based on property taxes accrued
22in the previous year.
SB199-SSA1,8,3
171.47
(2m) (e)
New claims. No claim may be filed under this subsection for a
2taxable year that begins after December 31, 1998, based on property taxes accrued
3in the previous year.
SB199-SSA1,8,15
974.29 August settlement. On or before August 20, the county treasurer shall
10pay in full to the proper treasurer all real property taxes
, including taxes offset by
11the credit under s. 79.10 (5), and special taxes included in the tax roll which have not
12previously been paid to, or retained by, the proper treasurer. A county may, by
13resolution adopted by the county board, direct the county treasurer to pay in full to
14the proper treasurer all special assessments and special charges included in the tax
15roll which have not previously been paid to, or retained by, the proper treasurer.
SB199-SSA1, s. 34
16Section
34. 77.22 (2) (intro.) of the statutes is amended to read:
SB199-SSA1,8,1917
77.22
(2) (intro.) The secretary of revenue shall prescribe the form required
18under sub. (1). The form shall
include an application for a credit under s. 79.10 (5)
19and shall provide for the submission of the following:
SB199-SSA1,9,2
2177.23 Disposition of fees and returns. On or before the 15th day of each
22month the register shall submit to the county treasurer transfer fees collected
23together with the returns filed in the office during the preceding month for the
24treasurer's transmission to the department of revenue under s. 77.24
and shall
25submit to the county treasurer, or to the city treasurer if the property is located in
1a city that collects taxes under s. 74.87, all applications for credits under s. 79.10 (5)
2that the county register of deeds receives during the preceding month.
SB199-SSA1,9,147
79.10
(2) Notice to municipalities. On or before December 1 of the year
8preceding the distribution under sub. (7m) (a), the department of revenue shall
9notify the clerk of each town, village and city of
the estimated fair market value, as
10determined under sub. (11), to be used to calculate the lottery credit under sub. (5)
11and of the amount to be distributed to it under sub. (7m) (a) on the following 4th
12Monday in July. The anticipated receipt of such distribution shall not be taken into
13consideration in determining the tax rate of the municipality but shall be applied as
14tax credits.
SB199-SSA1,9,2517
79.10
(6m) Corrections of state property tax credit payments. If the
18department of administration or the department of revenue determines by October
191 of the year of any distribution under
subs. sub. (4)
and (5) that there was an
20overpayment or underpayment made in that year's distribution by the department
21of administration to municipalities, as determined under
subs. sub. (4)
and (5),
22because of an error by the department of administration, the department of revenue
23or any municipality, the overpayment or underpayment shall be corrected as
24provided in this subsection. Any overpayment shall be corrected by reducing the
25subsequent year's distribution, as determined under
subs. sub. (4)
and (5), by an
1amount equal to the amount of the overpayment. Any underpayment shall be
2corrected by increasing the subsequent year's distribution, as determined under
3subs. sub. (4)
and (5), by an amount equal to the amount of the underpayment.
4Corrections shall be made in the distributions to all municipalities affected by the
5error. Corrections shall be without interest.
SB199-SSA1,10,1310
79.10
(9) (c)
Credits shown on tax bill. The
lottery credit under par. (bm) shall
11reduce the property taxes otherwise payable for those taxpayers who are eligible to
12receive that credit and who furnish the information required under sub. (10) (a), and
13the credit under par. (b) shall reduce the property taxes otherwise payable.
SB199-SSA1,10,2318
165.25
(4) (a) The department of justice shall furnish all legal services required
19by the investment board,
the lottery division in the department of revenue, the public
20service commission, the department of transportation, the department of natural
21resources, the department of tourism and the department of employe trust funds,
22together with any other services, including stenographic and investigational, as are
23necessarily connected with the legal work.
