AB350,4,1512 20.115 (4) (a) Aid to Wisconsin livestock breeders association. The amounts in
13the schedule, less moneys available under par. (h), for the purpose of aid to the
14Wisconsin livestock breeders association for the conduct of junior livestock shows
15and other livestock educational programs under s. 93.31.
AB350, s. 13 16Section 13. 20.115 (4) (b) of the statutes is amended to read:
AB350,4,2317 20.115 (4) (b) Aids to county and district fairs. A sum sufficient to provide state
18aids to counties and agricultural societies, associations or boards and to incorporated
19dairy or livestock associations, not to exceed $15,000 per fair as provided in s. 93.23.
20No moneys in excess of the difference between $585,000 and the amount of moneys
21available under par. (g)
in each fiscal year may be expended from this appropriation.
22If the total due the several counties and agricultural societies under this paragraph
23exceeds $585,000, the department shall equitably prorate that amount.
AB350, s. 14 24Section 14. 20.115 (4) (g) of the statutes is repealed.
AB350, s. 15 25Section 15. 20.115 (4) (h) of the statutes is repealed.
AB350, s. 16
1Section 16. 20.197 (1) (g) of the statutes is repealed.
AB350, s. 17 2Section 17. 20.197 (1) (q) of the statutes is repealed.
AB350, s. 18 3Section 18. 20.197 (3) of the statutes is repealed.
AB350, s. 19 4Section 19. 20.455 (2) (g) of the statutes is repealed.
AB350, s. 20 5Section 20. 20.455 (2) (r) of the statutes is repealed.
AB350, s. 21 6Section 21. 20.505 (5) (ka) of the statutes is amended to read:
AB350,5,217 20.505 (5) (ka) Facility operations and maintenance; police and protection
8functions.
The amounts in the schedule for the purpose of financing the costs of
9operation of state-owned or operated facilities that are not funded from other
10appropriations, including custodial and maintenance services; minor projects;
11utilities, fuel, heat and air conditioning; costs incurred under s. 16.895 by or on behalf
12of the department; repayment to the energy efficiency fund loans made to the
13department under s. 16.847 (6); and supplementing the costs of operation of child
14care facilities for children of state employes under s. 16.841; and for police and
15protection functions under s. 16.84 (2) and (3). All moneys received from state
16agencies for the operation of such facilities, parking rental fees established under s.
1716.843 (2) (bm) and miscellaneous other sources, all moneys received from
18assessments under s. 16.895, all moneys received for the performance of gaming
19protection functions under s. 16.84 (3), and all moneys transferred from the
20appropriation account under s. 20.865 (2) (e) for this purpose shall be credited to this
21appropriation account.
AB350, s. 22 22Section 22. 20.566 (1) (h) of the statutes is amended to read:
AB350,6,223 20.566 (1) (h) Debt collection. From moneys received from the collection of
24debts owed to state agencies under ss. s. 71.93 and 565.30 (5) and from moneys
25received from the collection of debts owed to municipalities and counties under s.

171.935, the amounts in the schedule to pay the administrative expenses of the
2department of revenue for the collection of those debts.
AB350, s. 23 3Section 23. 20.566 (2) (r) of the statutes is repealed.
AB350, s. 24 4Section 24. 20.566 (8) of the statutes is repealed.
AB350, s. 25 5Section 25. 20.765 (3) (ka) of the statutes is amended to read:
AB350,6,126 20.765 (3) (ka) Audit bureau reimbursable audits. The amounts in the
7schedule for the provision of auditing services requested by state agencies or by the
8federal government, for audits specified in s. 13.94 (1s) (c) and for audits of the
9department of revenue relating to the state lottery and verifications of the odds of
10winning a lottery game under s. 565.37 (5)
. All moneys received by the legislative
11audit bureau from charges assessed to departments under s. 13.94 (1s) shall be
12credited to this appropriation.
AB350, s. 26 13Section 26. 20.835 (2) (q) of the statutes is renumbered 20.835 (2) (er) and
14amended to read:
AB350,6,1715 20.835 (2) (er) Farmland tax relief credit. From the lottery fund, a A sum
16sufficient to pay the aggregate claims approved under ss. 71.07 (3m) (c), 71.28 (2m)
17(c) and 71.47 (2m) (c).
AB350, s. 27 18Section 27. 20.835 (3) (q) of the statutes is repealed.
AB350, s. 28 19Section 28. 20.835 (3) (r) of the statutes is repealed.
AB350, s. 29 20Section 29. 25.17 (1) (jr) of the statutes is repealed.
AB350, s. 30 21Section 30. 25.75 of the statutes is repealed.
AB350, s. 31 22Section 31. 27.08 (6) (b) of the statutes is amended to read:
AB350,7,423 27.08 (6) (b) The board of park commissioners of any city of the 1st class where
24there has been hitherto established a driving club or similar organization in
25connection with any park under the direction of said board of park commissioners

1may conduct horse races and driving exhibitions within its public parks and pay the
2expenses and cost of trophies therefor out of the park fund. A fee for admission may
3be charged for the purpose of defraying such expenses in whole or in part. Chapter
4562 does not apply to any race under this paragraph.
AB350, s. 32 5Section 32. 66.058 (3) (c) 8. of the statutes is repealed.
AB350, s. 33 6Section 33. 66.74 of the statutes is repealed.
AB350, s. 34 7Section 34. 71.02 (1) of the statutes is amended to read:
AB350,7,258 71.02 (1) For the purpose of raising revenue for the state and the counties,
9cities, villages and towns, there shall be assessed, levied, collected and paid a tax on
10all net incomes of individuals and fiduciaries, except fiduciaries of nuclear
11decommissioning trust or reserve funds subject to the tax under s. 71.23 (2), by every
12natural person residing within the state or by his or her personal representative in
13case of death, and trusts administered within the state; by every nonresident natural
14person and trust of this state, upon such income as is derived from property located
15or business transacted within the state including, but not limited by enumeration,
16income derived from a limited partner's distributive share of partnership income,
17income derived from a limited liability company member's distributive share of
18limited liability company income, the state lottery under ch. 565, any multistate
19lottery under ch. 565 if the winning lottery ticket or lottery share was purchased from
20a retailer, as defined in s. 565.01 (6), located in this state or from the department and
21pari-mutuel wager winnings or purses under ch. 562,
and also by every nonresident
22natural person upon such income as is derived from the performance of personal
23services within the state, except as exempted under s. 71.05 (1) to (3). Every natural
24person domiciled in the state shall be deemed to be residing within the state for the
25purposes of determining liability for income taxes and surtaxes.
AB350, s. 35
1Section 35. 71.04 (1) (a) of the statutes is amended to read:
AB350,9,32 71.04 (1) (a) All income or loss of resident individuals and resident estates and
3trusts shall follow the residence of the individual, estate or trust. Income or loss of
4nonresident individuals and nonresident estates and trusts from business, not
5requiring apportionment under sub. (4), (10) or (11), shall follow the situs of the
6business from which derived. All items of income, loss and deductions of nonresident
7individuals and nonresident estates and trusts derived from a tax-option
8corporation not requiring apportionment under sub. (9) shall follow the situs of the
9business of the corporation from which derived. Income or loss of nonresident
10individuals and nonresident estates and trusts derived from rentals and royalties
11from real estate or tangible personal property, or from the operation of any farm,
12mine or quarry, or from the sale of real property or tangible personal property shall
13follow the situs of the property from which derived. Income from personal services
14of nonresident individuals, including income from professions, shall follow the situs
15of the services. A nonresident limited partner's distributive share of partnership
16income shall follow the situs of the business. A nonresident limited liability company
17member's distributive share of limited liability company income shall follow the situs
18of the business. Income of nonresident individuals, estates and trusts from the state
19lottery under ch. 565 is taxable by this state. Income of nonresident individuals,
20estates and trusts from any multistate lottery under ch. 565 is taxable by this state,
21but only if the winning lottery ticket or lottery share was purchased from a retailer,
22as defined in s. 565.01 (6), located in this state or from the department. Income of
23nonresident individuals, nonresident trusts and nonresident estates from
24pari-mutuel winnings or purses under ch. 562 is taxable by this state.
All other
25income or loss of nonresident individuals and nonresident estates and trusts,

1including income or loss derived from land contracts, mortgages, stocks, bonds and
2securities or from the sale of similar intangible personal property, shall follow the
3residence of such persons, except as provided in par. (b) and sub. (9).
AB350, s. 36 4Section 36. 71.04 (7) (f) 16. of the statutes is repealed.
AB350, s. 37 5Section 37. 71.07 (3m) (e) of the statutes is created to read:
AB350,9,86 71.07 (3m) (g) New claims. No claim may be filed under this subsection for a
7taxable year that begins after December 31, 1998, based on property taxes accrued
8in the previous year.
AB350, s. 38 9Section 38. 71.25 (5) (a) 24. of the statutes is repealed.
AB350, s. 39 10Section 39. 71.25 (9) (f) 16. of the statutes is repealed.
AB350, s. 40 11Section 40. 71.28 (2m) (e) of the statutes is created to read:
AB350,9,1412 71.28 (2m) (e) New claims. No claim may be filed under this subsection for a
13taxable year that begins after December 31, 1998, based on property taxes accrued
14in the previous year.
AB350, s. 41 15Section 41. 71.47 (2m) (e) of the statutes is created to read:
AB350,9,1816 71.47 (2m) (e) 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.
AB350, s. 42 19Section 42. 71.67 (4) of the statutes is repealed.
AB350, s. 43 20Section 43. 71.67 (5) of the statutes is repealed.
AB350, s. 44 21Section 44. 71.78 (4) (L) of the statutes is repealed.
AB350, s. 45 22Section 45. 74.09 (3) (b) 6. of the statutes is repealed.
AB350, s. 46 23Section 46. 74.09 (3) (b) 7. of the statutes is repealed.
AB350, s. 47 24Section 47. 74.29 of the statutes is amended to read:
AB350,10,7
174.29 August settlement. On or before August 20, the county treasurer shall
2pay in full to the proper treasurer all real property taxes, including taxes offset by
3the credit under s. 79.10 (5),
and special taxes included in the tax roll which have not
4previously been paid to, or retained by, the proper treasurer. A county may, by
5resolution adopted by the county board, direct the county treasurer to pay in full to
6the proper treasurer all special assessments and special charges included in the tax
7roll which have not previously been paid to, or retained by, the proper treasurer.
AB350, s. 48 8Section 48. 77.22 (2) (intro.) of the statutes is amended to read:
AB350,10,119 77.22 (2) (intro.)  The secretary of revenue shall prescribe the form required
10under sub. (1). The form shall include an application for a credit under s. 79.10 (5)
11and shall
provide for the submission of the following:
AB350, s. 49 12Section 49. 77.23 of the statutes is amended to read:
AB350,10,19 1377.23 Disposition of fees and returns. On or before the 15th day of each
14month the register shall submit to the county treasurer transfer fees collected
15together with the returns filed in the office during the preceding month for the
16treasurer's transmission to the department of revenue under s. 77.24 and shall
17submit to the county treasurer, or to the city treasurer if the property is located in
18a city that collects taxes under s. 74.87, all applications for credits under s. 79.10 (5)
19that the county register of deeds receives during the preceding month
.
AB350, s. 50 20Section 50. 77.61 (5) (b) 9. of the statutes is repealed.
AB350, s. 51 21Section 51. 79.10 (1) (f) and (g) of the statutes are repealed.
AB350, s. 52 22Section 52. 79.10 (1m) of the statutes is repealed.
AB350, s. 53 23Section 53. 79.10 (2) of the statutes is amended to read:
AB350,11,624 79.10 (2) Notice to municipalities. On or before December 1 of the year
25preceding the distribution under sub. (7m) (a), the department of revenue shall

1notify the clerk of each town, village and city of the estimated fair market value, as
2determined under sub. (11), to be used to calculate the lottery credit under sub. (5)
3and of
the amount to be distributed to it under sub. (7m) (a) on the following 4th
4Monday in July. The anticipated receipt of such distribution shall not be taken into
5consideration in determining the tax rate of the municipality but shall be applied as
6tax credits.
AB350, s. 54 7Section 54. 79.10 (5) of the statutes is repealed.
AB350, s. 55 8Section 55. 79.10 (6m) of the statutes is amended to read:
AB350,11,229 79.10 (6m) Corrections of state property tax credit payments. If the
10department of administration or the department of revenue determines by October
111 of the year of any distribution under subs. sub. (4) and (5) that there was an
12overpayment or underpayment made in that year's distribution by the department
13of administration to municipalities, as determined under subs. sub. (4) and (5),
14because of an error by the department of administration, the department of revenue
15or any municipality, the overpayment or underpayment shall be corrected as
16provided in this subsection. Any overpayment shall be corrected by reducing the
17subsequent year's distribution, as determined under subs. sub. (4) and (5), by an
18amount equal to the amount of the overpayment. Any underpayment shall be
19corrected by increasing the subsequent year's distribution, as determined under
20subs. sub. (4) and (5), by an amount equal to the amount of the underpayment.
21Corrections shall be made in the distributions to all municipalities affected by the
22error. Corrections shall be without interest.
AB350, s. 56 23Section 56. 79.10 (7m) (b) of the statutes is repealed.
AB350, s. 57 24Section 57. 79.10 (7r) of the statutes is repealed.
AB350, s. 58 25Section 58. 79.10 (9) (bm) of the statutes is repealed.
AB350, s. 59
1Section 59. 79.10 (9) (c) of the statutes is amended to read:
AB350,12,52 79.10 (9) (c) Credits shown on tax bill. The lottery credit under par. (bm) shall
3reduce the property taxes otherwise payable for those taxpayers who are eligible to
4receive that credit and who furnish the information required under sub. (10) (a), and
5the
credit under par. (b) shall reduce the property taxes otherwise payable.
AB350, s. 60 6Section 60. 79.10 (10) of the statutes is repealed.
AB350, s. 61 7Section 61. 79.10 (11) of the statutes is repealed.
AB350, s. 62 8Section 62. 79.11 (3) (b) of the statutes is repealed.
AB350, s. 63 9Section 63. 93.31 of the statutes is amended to read:
AB350,13,3 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.
AB350, s. 64 4Section 64. 125.07 (3) (a) 5. of the statutes is amended to read:
AB350,13,65 125.07 (3) (a) 5. Ski chalets, golf courses and golf clubhouses, racetracks
6licensed under ch. 562,
curling clubs, private soccer clubs and private tennis clubs.
AB350, s. 65 7Section 65. 125.51 (4) (q) of the statutes is repealed.
AB350, s. 66 8Section 66. 165.25 (4) (a) of the statutes is amended to read:
AB350,13,149 165.25 (4) (a) The department of justice shall furnish all legal services required
10by the investment board, the lottery division in the department of revenue, the public
11service commission, the department of transportation, the department of natural
12resources, the department of tourism and the department of employe trust funds,
13together with any other services, including stenographic and investigational, as are
14necessarily connected with the legal work.
AB350, s. 67 15Section 67. 182.020 of the statutes is amended to read:
AB350,13,22 16182.020 Driving park corporation. Notwithstanding ch. 562, any Any
17corporation formed under this chapter to establish, maintain and manage any
18driving park may have grounds and courses for improving and testing the speed of
19horses and may offer and award prizes for competition; but no racing for any bet or
20wager shall be allowed; and any such corporation may prevent gambling or betting
21of any kind, and preserve order on its grounds, and establish rules therefor, and
22appoint officers and agents who, for that purpose, shall have the power of constables.
AB350, s. 68 23Section 68. 227.01 (13) (ze) of the statutes is repealed.
AB350, s. 69 24Section 69. 561.01 (5) of the statutes is repealed.
AB350, s. 70
1Section 70. 561.02 (1) of the statutes is renumbered 561.02 and amended to
2read:
AB350,14,7 3561.02 The board shall coordinate and regulate all activities relating to, and
4promulgate all rules relating to, racing and pari-mutuel wagering conducted under
5ch. 562,
bingo and raffles conducted under ch. 563 and crane games conducted under
6ch. 564, and shall perform its duties and functions under ch. 569 regarding Indian
7gaming.
AB350, s. 71 8Section 71. 561.02 (2) of the statutes is repealed.
AB350, s. 72 9Section 72. 561.03 of the statutes is amended to read:
AB350,14,12 10561.03 Executive director. The governor shall nominate, and with the
11advice and consent of the senate appoint, an executive director of the board, who
12shall assist the board in performing its duties under s. 561.02 (1).
AB350, s. 73 13Section 73. 561.06 (1) of the statutes is amended to read:
AB350,14,1514 561.06 (1) Subject to s. 565.25 (1m), provide Provide all of the security services
15for the gaming operations under chs. 562 563 to 569.
AB350, s. 74 16Section 74. 561.06 (2) of the statutes is amended to read:
AB350,14,1817 561.06 (2) Monitor the regulatory compliance of gaming operations under chs.
18562 563 to 569.
AB350, s. 75 19Section 75. 561.06 (3) of the statutes is amended to read:
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