SB114-SSA2, s. 28 12Section 28. 79.10 (2) of the statutes is amended to read:
SB114-SSA2,8,2013 79.10 (2) Notice to municipalities. On or before December 1 of the year
14preceding the distribution under sub. (7m) (a), the department of revenue shall
15notify the clerk of each town, village and city of the estimated fair market value, as
16determined under sub. (11), to be used to calculate the lottery and gaming credit
17under sub. (5) and of the amount to be distributed to it under sub. (7m) (a) on the
18following 4th Monday in July. The anticipated receipt of such distribution shall not
19be taken into consideration in determining the tax rate of the municipality but shall
20be applied as tax credits.
SB114-SSA2, s. 29 21Section 29. 79.10 (5) of the statutes is amended to read:
SB114-SSA2,9,322 79.10 (5) Lottery and gaming credit. Each municipality shall receive, from the
23appropriation under s. 20.835 (3) (q), an amount determined by multiplying the
24school tax rate by the estimated fair market value, not exceeding the value
25determined under sub. (11), of every parcel of taxable real property and every

1personal property account in the municipality
principal dwelling that is located in
2the municipality and for which a claim for the credit under sub. (9) (bm) is made by
3the owner of the principal dwelling
.
SB114-SSA2, s. 30 4Section 30. 79.10 (7m) (b) (title) and 1. a. of the statutes are amended to read:
SB114-SSA2,9,55 79.10 (7m) (b) (title) Lottery and gaming credit.
SB114-SSA2,9,106 1. a. The amount determined under sub. (5) with respect to the number of
7parcels of taxable real property and personal property accounts
claims filed for which
8the town, village or city has furnished notice under sub. (1m) by March 1 shall be
9distributed from the appropriation under s. 20.835 (3) (q) by the department of
10administration on the 4th Monday in March.
SB114-SSA2, s. 31 11Section 31. 79.10 (7r) of the statutes is created to read:
SB114-SSA2,9,1512 79.10 (7r) Lottery and gaming credit certification reimbursement. (a) 1. A
13county or city that performs the certification procedure under sub. (10) (a) shall
14receive, from the appropriation under s. 20.835 (3) (r), 70 cents for each lottery and
15gaming credit certified for a principal dwelling located in that county or city.
SB114-SSA2,9,2016 2. A county or a city that performs a certification procedure that is approved
17by the department of revenue under sub. (10) (e) shall receive, from the appropriation
18under s. 20.835 (3) (r), the lesser of 70 cents for each lottery and gaming credit
19certified for a principal dwelling located in that county or city or the actual costs of
20identifying a principal dwelling located in that county or city.
SB114-SSA2,9,2521 (b) The amounts determined under par. (a) shall be distributed by the
22department of administration on the first Friday in September, 1999, and every 5th
23year thereafter, based on applications on file with the county or city on August 1. A
24county or city shall inform the department of revenue of the number of applications
25on file before August 16.
SB114-SSA2,10,6
1(c) If the department of revenue determines before August 1 of the year
2following a distribution under par. (b) that a county or city received an overpayment
3or underpayment under par. (b) because of a late application or an erroneous
4payment, the department of revenue shall correct the overpayment or
5underpayment by reducing or increasing the subsequent distribution under par. (b).
6Corrections shall be made without interest.
SB114-SSA2, s. 32 7Section 32. 79.10 (9) (bm) of the statutes is amended to read:
SB114-SSA2,10,148 79.10 (9) (bm) Lottery and gaming credit. Except as provided in ss. 79.175 and
979.18, every owner of taxable personal property or a parcel of taxable real property
10is entitled to receive
a lottery and gaming credit shall be allocated to every principal
11dwelling for which a credit is claimed under sub. (10)
in an amount determined by
12multiplying the estimated fair market value of the personal property or of the parcel
13of property
principal dwelling, not exceeding the value determined under sub. (11),
14by the school tax rate.
SB114-SSA2, s. 33 15Section 33. 79.10 (9) (c) of the statutes is renumbered 79.10 (9) (c) 1. and
16amended to read:
SB114-SSA2,10,2117 79.10 (9) (c) Credits shown on tax bill. 1. The lottery and gaming credit under
18par. (bm) shall reduce the property taxes otherwise payable, and the credit under par.
19(b) shall reduce the property taxes otherwise payable
on property that is eligible for
20that credit and if the property owner completes the information required under sub.
21(10) (a), (am) or (b)
.
SB114-SSA2, s. 34 22Section 34. 79.10 (9) (c) 2. of the statutes is created to read:
SB114-SSA2,10,2423 79.10 (9) (c) 2. The credit under par. (b) shall reduce the property taxes
24otherwise payable.
SB114-SSA2, s. 35 25Section 35. 79.10 (10) of the statutes is created to read:
SB114-SSA2,11,14
179.10 (10) Claiming the lottery and gaming credit. (a) Beginning with
2property taxes levied in 1999, the owner of a principal dwelling may claim the credit
3under sub. (9) (bm) by applying for the credit on a form prescribed by the department
4of revenue. A claimant shall attest that, as of the certification date, the claimant is
5an owner of property and that such property is used by the owner in the manner
6specified under sub. (1) (dm). The certification date is January 1 of the year in which
7the property taxes are levied. The claimant shall file the application for the lottery
8and gaming credit with the treasurer of the county in which the property is located
9or, if the property is located in a city that collects taxes under s. 74.87, with the
10treasurer of the city in which the property is located. Subject to review by the
11department of revenue, a treasurer who receives a completed application shall direct
12that the property described in the application be identified on the next tax roll as
13property for which the owner is entitled to receive a lottery and gaming credit. A
14claim that is made under this paragraph is valid for 5 years.
SB114-SSA2,11,2015 (am) Except as provided in par. (b), a person who becomes eligible for a credit
16under sub. (9) (bm) may claim the credit by filing an application, on a form prescribed
17by the department of revenue, with the treasurer of the county in which the property
18is located or, if the property is located in a city that collects taxes under s. 74.87, with
19the treasurer of the city in which the property is located. Claims made under this
20paragraph become invalid when claims made under par. (a) become invalid.
SB114-SSA2,11,2421 (b) A person who becomes eligible for a credit under sub. (9) (bm) because of a
22purchase of a property may claim the credit by applying for it on the return under
23s. 77.22 (2). Claims made under this paragraph become invalid when claims made
24under par. (a) become invalid.
SB114-SSA2,12,10
1(bm) A person who is eligible for a credit under sub. (9) (bm) but whose property
2tax bill does not reflect the credit may claim the credit by applying for the credit
3under par. (a) by January 31 following the issuance of the person's property tax bill.
4The treasurer of the taxation district in which the property is located shall compute
5the amount of the credit; subtract the amount of the credit from the person's property
6tax bill; notify the person of the reduced amount of the property taxes due; issue a
7refund to the person if the person has paid the property taxes in full; and enter the
8person's property on the next tax roll as property that qualifies for a lottery and
9gaming credit. Claims made under this paragraph become invalid when claims
10made under par. (a) become invalid.
SB114-SSA2,12,1511 (c) If a person who is certified under par. (a) to claim the credit under sub. (9)
12(bm) becomes ineligible for the credit under sub. (9) (bm), that person shall, within
1330 days of becoming ineligible, notify the treasurer of the county in which the
14property is located or, if the property is located in a city that collects taxes under s.
1574.87, with the treasurer of the city in which the property is located.
SB114-SSA2,12,2016 (d) If the department of revenue determines that a credit was claimed by a
17taxpayer who was not entitled to the credit for reasons other than that the taxpayer
18failed to complete the information required under par. (a), the department of revenue
19shall instruct the appropriate taxation district to collect the credit as a special charge
20on the next property tax bill issued for the property.
SB114-SSA2,12,2321 (e) A county or a city, if the city collects taxes under s. 74.87, may use a
22certification procedure other than the certification procedure under par. (a) if all of
23the following apply:
SB114-SSA2,12,2524 1. The certification procedure includes a method to identify taxable property
25that is used as the property owner's principal dwelling.
SB114-SSA2,13,2
12. The certification procedure includes a procedure that is similar in effect to
2the procedure described in par. (bm).
SB114-SSA2,13,33 3. The certification procedure is approved by the department of revenue.
SB114-SSA2, s. 36 4Section 36. 79.10 (11) (title), (b) and (c) of the statutes are amended to read:
SB114-SSA2,13,55 79.10 (11) (title) Lottery and gaming credit estimated fair market value.
SB114-SSA2,13,186 (b) Before October 16, the department of administration shall determine the
7total funds available for distribution under the lottery and gaming credit in the
8following year and shall inform the joint committee on finance of that total. Total
9funds available for distribution shall be all moneys projected to be transferred to the
10lottery fund under ss. 20.455 (2) (g) and 20.505 (8) (am), (g) and (jm) and
all existing
11and projected lottery proceeds and interest for the fiscal year of the distribution, less
12the amount estimated to be expended under ss. 20.455 (2) (r), 20.566 (2) (r) and
1320.835 (2) (q) and (3) (r) and less the required reserve under s. 20.003 (5). The joint
14committee on finance may revise the total amount to be distributed if it does so at
15a meeting that takes place before November 1. If the joint committee on finance does
16not schedule a meeting to take place before November 1, the total determined by the
17department of administration shall be the total amount estimated to be distributed
18under the lottery and gaming credit in the following year.
SB114-SSA2,13,2419 (c) Before November 1, the department of administration shall inform the
20department of revenue of the total amount available for distribution under the
21lottery and gaming credit in the following year. Before December 1, the department
22of revenue shall calculate, to the nearest $100, the estimated fair market value
23necessary to distribute the total amount available for distribution under the lottery
24and gaming credit in the following year.
SB114-SSA2, s. 37 25Section 37. 79.11 (2) of the statutes is amended to read:
SB114-SSA2,14,4
179.11 (2) The Except as provided in s. 79.10 (10) (d), the payment of the
2difference between the total tax which is due on any property less the amount of the
3tax credits applicable to such property authorized by this subchapter shall be
4considered payment in full of the property taxes due thereon in that year.
SB114-SSA2, s. 38 5Section 38. 79.11 (3) (b) of the statutes is amended to read:
SB114-SSA2,14,86 79.11 (3) (b) Notwithstanding ss. 74.11 (2) (b) and 74.12 (2) (b), the lottery and
7gaming
credit shall be deducted in its entirety from the first instalment. This
8paragraph does not apply to the payment of taxes in instalments under s. 74.87.
SB114-SSA2, s. 39 9Section 39. 93.31 of the statutes is amended to read:
SB114-SSA2,15,3 1093.31 Livestock breeders association. The secretary of the Wisconsin
11livestock breeders association shall on and after July 1 of each year make a report
12to the department, signed by the president, treasurer and secretary of the
13association, setting forth in detail the receipts and disbursements of the association
14for the preceding fiscal year in such form and detail together with such other
15information as the department may require. On receipt of such reports, if the
16department is satisfied that the business of the association has been efficiently
17conducted during the preceding fiscal year and in the interest of and for the
18promotion of the special agricultural interests of the state and for the purpose for
19which the association was organized and if the final statement shows that all the
20receipts together with the state aid have been accounted for and disbursed for the
21proper and necessary purposes of the association, and in accordance with the laws
22of the state, then the department shall file a certificate with the department of
23administration and it shall draw its warrant and the state treasurer shall pay to the
24treasurer of the association the amount of the appropriations made available for the
25association by s. 20.115 (4) (a) and (h) for the conduct of junior livestock shows and

1other livestock educational programs. The association may upon application to the
2state purchasing agent, upon such terms as he or she may require, obtain printing
3for the association under the state contract.
SB114-SSA2, s. 40 4Section 40. 562.065 (3) (cm) of the statutes is created to read:
SB114-SSA2,15,65 562.065 (3) (cm) Crediting of moneys. All moneys received under par. (c) shall
6be credited to the appropriation accounts under ss. 20.455 (2) (g) and 20.505 (8) (g).
SB114-SSA2, s. 41 7Section 41. 562.065 (3) (d) (title) of the statutes is amended to read:
SB114-SSA2,15,98 562.065 (3) (d) (title) General program operations; aids to county and district
9fairs
.
SB114-SSA2, s. 42 10Section 42. 562.065 (3m) (c) (title) and 2. of the statutes are amended to read:
SB114-SSA2,15,1211 562.065 (3m) (c) (title) Allocation between Payment by licensee and state
12association
to the department.
SB114-SSA2,15,1813 2. The licensee may retain 50% of the amount of the deduction under par. (a)
14remaining after the payment of purses under par. (b), and the payment of the
15licensee's cost under subd. 1. The licensee shall deposit the remaining 50% of that
16amount with the department. The department shall credit moneys received under
17this subdivision to the appropriation account accounts under s. ss. 20.455 (2) (g) and
1820.505 (8) (i) (g).
SB114-SSA2, s. 43 19Section 43. 562.077 of the statutes is repealed.
SB114-SSA2, s. 44 20Section 44. 562.124 (2) of the statutes is amended to read:
SB114-SSA2,16,721 562.124 (2) If the department authorizes on-track pari-mutuel wagering on
22snowmobile racing under sub. (1m), the department shall regulate the pari-mutuel
23wagering and shall promulgate all rules necessary to administer this section. The
24department may promulgate rules that require persons who conduct snowmobile
25racing to be licensed by the department and the department may charge a fee to any

1person licensed under this subsection to cover the costs of the department in
2regulating on-track pari-mutuel wagering on snowmobile racing. Through its rules,
3the department shall do everything necessary to ensure the public interest and
4protect the integrity of the sport of snowmobile racing. If the department charges
5a fee to a person licensed under this subsection, the department shall deposit the
6moneys received in into the appropriation account accounts under s. ss. 20.455 (2)
7(g) and
20.505 (8) (g).
SB114-SSA2, s. 45 8Section 45. 563.05 (6) of the statutes is repealed.
SB114-SSA2, s. 46 9Section 46. 563.055 (6) of the statutes is created to read:
SB114-SSA2,16,1110 563.055 (6) All moneys received under this section shall be credited to the
11appropriation account under s. 20.505 (8) (jm).
SB114-SSA2, s. 47 12Section 47. 563.13 (4) of the statutes is amended to read:
SB114-SSA2,16,1613 563.13 (4) A $10 license fee for each bingo occasion proposed to be conducted
14and $5 for an annual license for each designated member responsible for the proper
15utilization of gross receipts. All moneys received under this subsection shall be
16credited to the appropriation account under s. 20.505 (8) (jm).
SB114-SSA2, s. 48 17Section 48. 563.135 of the statutes is renumbered 563.135 (1).
SB114-SSA2, s. 49 18Section 49. 563.135 (2m) of the statutes is created to read:
SB114-SSA2,16,2019 563.135 (2m) All moneys received under sub. (1) shall be credited to the
20appropriation account under s. 20.505 (8) (jm).
SB114-SSA2, s. 50 21Section 50. 563.16 of the statutes is amended to read:
SB114-SSA2,17,8 22563.16 Amendment of license to conduct bingo. Upon application by a
23licensed organization, a license may be amended, if the subject matter of the
24amendment properly and lawfully could have been included in the original license.
25An application for an amendment to a license shall be filed and processed in the same

1manner as an original application. An application for the amendment of a license
2shall be accompanied by a $3 fee. If any application for amendment seeks approval
3of additional bingo occasions or designates a new member responsible for the proper
4utilization of gross receipts, the appropriate fee under s. 563.13 (4) also shall be paid.
5If the department approves an application for an amendment to a license, a copy of
6the amendment shall be sent to the applicant who shall attach it to the original
7license. All moneys received under this section shall be credited to the appropriation
8account under s. 20.505 (8) (jm).
SB114-SSA2, s. 51 9Section 51. 563.22 (2) (c) of the statutes is created to read:
SB114-SSA2,17,1110 563.22 (2) (c) All moneys received under this subsection shall be credited to the
11appropriation account under s. 20.505 (8) (jm).
SB114-SSA2, s. 52 12Section 52. 563.80 of the statutes is renumbered 563.80 (1).
SB114-SSA2, s. 53 13Section 53. 563.80 (2m) of the statutes is created to read:
SB114-SSA2,17,1514 563.80 (2m) All moneys received under sub. (1) shall be credited to the
15appropriation account under s. 20.505 (8) (jm).
SB114-SSA2, s. 54 16Section 54. 563.92 (2) of the statutes is amended to read:
SB114-SSA2,17,2217 563.92 (2) The fee for a raffle license shall be $25 and shall be remitted with
18the application. A raffle license shall be valid for 12 months and may be renewed as
19provided in s. 563.98 (1g). The department shall issue the license within 30 days
20after the filing of an application if the applicant qualifies under s. 563.90 and has not
21exceeded the limits of s. 563.91. All moneys received by the department under this
22subsection shall be credited to the appropriation account under s. 20.505 (8) (j).
SB114-SSA2, s. 55 23Section 55. 563.98 (1g) of the statutes is amended to read:
SB114-SSA2,18,224 563.98 (1g) An organization licensed under this subchapter may renew the
25license by submitting a $25 renewal fee with the report under sub. (1). All moneys

1received under this subsection shall be credited to the appropriation account under
2s. 20.505 (8) (j).
SB114-SSA2, s. 56 3Section 56. 565.02 (7) of the statutes is amended to read:
SB114-SSA2,18,204 565.02 (7) Not later than March 1 of each year, the department shall submit
5to the joint committee on finance a report that includes an estimate for that fiscal
6year and for the subsequent fiscal year of the gross revenues from the sale of lottery
7tickets and lottery shares, the total amount paid as prizes and the prize payout ratio
8for each type of lottery game offered, and an evaluation of the effect of prize payout
9ratios of lottery games on lottery sales, lottery operating costs and on maximizing the
10revenue available for the lottery and gaming property tax credit. If, within 14
11working days after the date on which the committee receives the report, the
12cochairpersons of the committee notify the department that the committee has
13scheduled a meeting for the purpose of reviewing the department's proposed prize
14payouts, the department may proceed with its plans for the prize payouts for the
15subsequent fiscal year only upon approval of the plans by the committee. If the
16cochairpersons of the committee do not notify the department within 14 working
17days after the date on which the committee receives the report that the committee
18has scheduled a meeting for the purpose of reviewing the department's proposed
19prize payouts, the department's plans for the prize payouts for the subsequent fiscal
20year are considered approved by the committee.
SB114-SSA2, s. 57 21Section 57. Nonstatutory provisions.
SB114-SSA2,18,2422 (1) Lottery and gaming credit. For the property tax bills related to the property
23tax assessments as of January 1, 1999, the lottery and gaming credit under section
2479.10 of the statutes, as affected by this act, is referred to as the lottery credit.
SB114-SSA2,19,7
1(2) Lottery and gaming credit certification reimbursement. For the
2payments made in 1999 under section 79.10 (7r) (b) of the statutes, as created by this
3act, the amounts determined under section 79.10 (7r) (a) of the statutes, as created
4by this act, shall be distributed by the department of administration on November
519, based on the applications on file with the county or city on October 15, and the
6county or city shall inform the department of revenue of the number of applications
7on file before November 1.
SB114-SSA2,19,168 (3) Lottery and gaming credit administration; department of revenue. For
9the 1999-2000 and 2000-01 fiscal years, the department of revenue may request the
10joint committee on finance to supplement, from the fund under section 25.75 of the
11statutes, the appropriation under section 20.566 (2) (r) of the statutes, as affected by
12this act, and such a request may include a request to increase the number of
13authorized positions in the department of revenue that are funded from the
14appropriation under section 20.566 (2) (r) of the statutes, as affected by this act.
15Notwithstanding section 13.101 (3) (a) of the statutes, the joint committee on finance
16may approve any such request.
SB114-SSA2, s. 58 17Section 58. Appropriation changes.
SB114-SSA2,19,2218 (1) Gaming; raffles and crane games. In the schedule under section 20.005 (3)
19of the statutes for the appropriation to the department of administration under
20section 20.505 (8) (j) of the statutes, as affected by the acts of 1997 and 1999, the
21dollar amount is decreased for fiscal year 1998-99 by $32,300 for the purpose of
22fulfilling the purpose for which the appropriation is made.
SB114-SSA2, s. 59 23Section 59. Initial applicability.
SB114-SSA2,20,3
1(1) The treatment of sections 79.10 (1m), (2), (5), (7m) (b) (title) and 1. a., (7r),
2(9) (bm) and (c) and (11) (title), (b) and (c) and 79.11 (2) of the statutes first applies
3to the property tax assessments as of January 1, 1999.
SB114-SSA2,20,64 (2) The treatment of sections 71.07 (3m) (c) 1., 71.28 (2m) (c) 1. and 71.47 (2m)
5(c) 1. of the statutes first applies to property taxes that are levied in 1999 and that
6are payable in 2000.
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