SB282, s. 30 15Section 30. 66.74 of the statutes is repealed.
SB282, s. 31 16Section 31. 71.02 (1) of the statutes is amended to read:
SB282,8,1417 71.02 (1) For the purpose of raising revenue for the state and the counties,
18cities, villages and towns, there shall be assessed, levied, collected and paid a tax on
19all net incomes of individuals and fiduciaries, except fiduciaries of nuclear
20decommissioning trust or reserve funds subject to the tax under s. 71.23 (2), by every
21natural person residing within the state or by his or her personal representative in
22case of death, and trusts administered within the state; by every nonresident natural
23person and trust of this state, upon such income as is derived from property located
24or business transacted within the state including, but not limited by enumeration,
25income derived from a limited partner's distributive share of partnership income,

1income derived from a limited liability company member's distributive share of
2limited liability company income, the state lottery under ch. 565, any
3multijurisdictional lottery under ch. 565 if the winning lottery ticket or lottery share
4was purchased from a retailer, as defined in s. 565.01 (6), located in this state or from
5the department, winnings from a casino or bingo hall that is located in this state and
6that is operated by a Native American tribe or band and pari-mutuel wager
7winnings or purses under ch. 562,
and also by every nonresident natural person upon
8such income as is derived from the performance of personal services within the state,
9except as exempted under s. 71.05 (1) to (3). Every natural person domiciled in the
10state shall be deemed to be residing within the state for the purposes of determining
11liability for income taxes and surtaxes. A single-owner entity that is disregarded as
12a separate entity under section 7701 of the Internal Revenue Code is disregarded as
13a separate entity under this chapter, and its owner is subject to the tax on the entity's
14income.
SB282, s. 32 15Section 32. 71.04 (1) (a) of the statutes is amended to read:
SB282,9,2016 71.04 (1) (a) All income or loss of resident individuals and resident estates and
17trusts shall follow the residence of the individual, estate or trust. Income or loss of
18nonresident individuals and nonresident estates and trusts from business, not
19requiring apportionment under sub. (4), (10) or (11), shall follow the situs of the
20business from which derived. All items of income, loss and deductions of nonresident
21individuals and nonresident estates and trusts derived from a tax-option
22corporation not requiring apportionment under sub. (9) shall follow the situs of the
23business of the corporation from which derived. Income or loss of nonresident
24individuals and nonresident estates and trusts derived from rentals and royalties
25from real estate or tangible personal property, or from the operation of any farm,

1mine or quarry, or from the sale of real property or tangible personal property shall
2follow the situs of the property from which derived. Income from personal services
3of nonresident individuals, including income from professions, shall follow the situs
4of the services. A nonresident limited partner's distributive share of partnership
5income shall follow the situs of the business. A nonresident limited liability company
6member's distributive share of limited liability company income shall follow the situs
7of the business. Income of nonresident individuals, estates and trusts from the state
8lottery under ch. 565 is taxable by this state. Income of nonresident individuals,
9estates and trusts from any multijurisdictional lottery under ch. 565 is taxable by
10this state, but only if the winning lottery ticket or lottery share was purchased from
11a retailer, as defined in s. 565.01 (6), located in this state or from the department.
12Income of nonresident individuals, nonresident trusts and nonresident estates from
13pari-mutuel winnings or purses under ch. 562 is taxable by this state. Income of
14nonresident individuals, estates and trusts from winnings from a casino or bingo hall
15that is located in this state and that is operated by a Native American tribe or band
16shall follow the situs of the casino or bingo hall.
All other income or loss of
17nonresident individuals and nonresident estates and trusts, including income or loss
18derived from land contracts, mortgages, stocks, bonds and securities or from the sale
19of similar intangible personal property, shall follow the residence of such persons,
20except as provided in par. (b) and sub. (9).
SB282, s. 33 21Section 33. 71.04 (7) (f) 16. of the statutes is repealed.
SB282, s. 34 22Section 34. 71.07 (3m) (c) 1. of the statutes, as affected by 1999 Wisconsin Act
235
, is amended to read:
SB282,9,2524 71.07 (3m) (c) 1. Any claimant may claim against taxes otherwise due under
25this chapter a percentage, as determined by the department under subd. 3., 10% of

1the property taxes accrued in the taxable year to which the claim relates, up to a
2maximum claim of $1,500 $1,000, except that the credit under this subsection plus
3the credit under subch. IX may not exceed 95% of the property taxes accrued on the
4farm.
SB282, s. 35 5Section 35. 71.07 (3m) (c) 3. of the statutes, as created by 1999 Wisconsin Act
65
, is repealed.
SB282, s. 36 7Section 36. 71.07 (3m) (e) of the statutes is created to read:
SB282,10,108 71.07 (3m) (e) New claims. No claim may be filed under this subsection for a
9taxable year that begins after December 31, 2000, based on property taxes accrued
10in the previous year.
SB282, s. 37 11Section 37. 71.25 (5) (a) 24. of the statutes is repealed.
SB282, s. 38 12Section 38. 71.25 (9) (f) 16. of the statutes is repealed.
SB282, s. 39 13Section 39. 71.28 (2m) (c) 1. of the statutes, as affected by 1999 Wisconsin Act
145
, is amended to read:
SB282,10,2015 71.28 (2m) (c) 1. Any claimant may claim against taxes otherwise due under
16this chapter a percentage, as determined by the department under subd. 3., 10% of
17the property taxes accrued in the taxable year to which the claim relates, up to a
18maximum claim of $1,500 $1,000, except that the credit under this subsection plus
19the credit under subch. IX may not exceed 95% of the property taxes accrued on the
20farm.
SB282, s. 40 21Section 40. 71.28 (2m) (c) 3. of the statutes, as created by 1999 Wisconsin Act
225
, is repealed.
SB282, s. 41 23Section 41. 71.28 (2m) (e) of the statutes is created to read:
SB282,11,3
171.28 (2m) (e) New claims. No claim may be filed under this subsection for a
2taxable year that begins after December 31, 2000, based on property taxes accrued
3in the previous year.
SB282, s. 42 4Section 42. 71.47 (2m) (c) 1. of the statutes, as affected by 1999 Wisconsin Act
55
, is amended to read:
SB282,11,116 71.47 (2m) (c) 1. Any claimant may claim against taxes otherwise due under
7this chapter a percentage, as determined by the department under subd. 3., 10% of
8the property taxes accrued in the taxable year to which the claim relates, up to a
9maximum claim of $1,500 $1,000, except that the credit under this subsection plus
10the credit under subch. IX may not exceed 95% of the property taxes accrued on the
11farm.
SB282, s. 43 12Section 43. 71.47 (2m) (c) 3. of the statutes, as created by 1999 Wisconsin Act
135
, is repealed.
SB282, s. 44 14Section 44. 71.47 (2m) (e) of the statutes is created to read:
SB282,11,1715 71.47 (2m) (e) New claims. No claim may be filed under this subsection for a
16taxable year that begins after December 31, 2000, based on property taxes accrued
17in the previous year.
SB282, s. 45 18Section 45. 71.67 (4) of the statutes is repealed.
SB282, s. 46 19Section 46. 71.67 (5) of the statutes is repealed.
SB282, s. 47 20Section 47. 71.78 (4) (L) of the statutes is repealed.
SB282, s. 48 21Section 48. 73.0301 (1) (d) 7m. of the statutes is amended to read:
SB282,11,2222 73.0301 (1) (d) 7m. A license issued under s. 562.05 or 563.24.
SB282, s. 49 23Section 49. 74.09 (3) (b) 6. of the statutes is repealed.
SB282, s. 50 24Section 50. 74.09 (3) (b) 7. of the statutes is repealed.
SB282, s. 51 25Section 51. 74.29 of the statutes is amended to read:
SB282,12,7
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.
SB282, s. 52 8Section 52. 77.22 (2) (intro.) of the statutes is amended to read:
SB282,12,119 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:
SB282, s. 53 12Section 53. 77.23 of the statutes is amended to read:
SB282,12,19 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
.
SB282, s. 54 20Section 54. 77.61 (5) (b) 9. of the statutes is repealed.
SB282, s. 55 21Section 55. 79.10 (1) (dm) of the statutes, as created by 1999 Wisconsin Act
225
, is repealed.
SB282, s. 56 23Section 56. 79.10 (1) (g) of the statutes is repealed.
SB282, s. 57 24Section 57. 79.10 (1m) of the statutes is repealed.
SB282, s. 58
1Section 58. 79.10 (2) of the statutes, as affected by 1999 Wisconsin Act 5, is
2amended to read:
SB282,13,103 79.10 (2) Notice to municipalities. On or before December 1 of the year
4preceding the distribution under sub. (7m) (a), the department of revenue shall
5notify the clerk of each town, village and city of the estimated fair market value, as
6determined under sub. (11), to be used to calculate the lottery and gaming credit
7under sub. (5) and of
the amount to be distributed to it under sub. (7m) (a) on the
8following 4th Monday in July. The anticipated receipt of such distribution shall not
9be taken into consideration in determining the tax rate of the municipality but shall
10be applied as tax credits.
SB282, s. 59 11Section 59. 79.10 (5) of the statutes, as affected by 1999 Wisconsin Act 5, is
12repealed.
SB282, s. 60 13Section 60. 79.10 (6m) of the statutes is amended to read:
SB282,14,214 79.10 (6m) Corrections of state property tax credit payments. If the
15department of administration or the department of revenue determines by October
161 of the year of any distribution under subs. sub. (4) and (5) that there was an
17overpayment or underpayment made in that year's distribution by the department
18of administration to municipalities, as determined under subs. sub. (4) and (5),
19because of an error by the department of administration, the department of revenue
20or any municipality, the overpayment or underpayment shall be corrected as
21provided in this subsection. Any overpayment shall be corrected by reducing the
22subsequent year's distribution, as determined under subs. sub. (4) and (5), by an
23amount equal to the amount of the overpayment. Any underpayment shall be
24corrected by increasing the subsequent year's distribution, as determined under
25subs. sub. (4) and (5), by an amount equal to the amount of the underpayment.

1Corrections shall be made in the distributions to all municipalities affected by the
2error. Corrections shall be without interest.
SB282, s. 61 3Section 61. 79.10 (7m) (b) of the statutes, as affected by 1999 Wisconsin Act
45
, is repealed.
SB282, s. 62 5Section 62. 79.10 (7r) of the statutes, as created by 1999 Wisconsin Act 5, is
6repealed.
SB282, s. 63 7Section 63. 79.10 (9) (bm) of the statutes, as affected by 1999 Wisconsin Act
85
, is repealed.
SB282, s. 64 9Section 64. 79.10 (9) (c) of the statutes, as affected by 1999 Wisconsin Act 5,
10is repealed and recreated to read:
SB282,14,1211 79.10 (9) (c) Credits shown on tax bill. The credit under par. (b) shall reduce
12the property taxes otherwise payable.
SB282, s. 65 13Section 65. 79.10 (10) of the statutes, as created by 1999 Wisconsin Act 5, is
14repealed.
SB282, s. 66 15Section 66. 79.10 (11) of the statutes, as affected by 1999 Wisconsin Act 5, is
16repealed.
SB282, s. 67 17Section 67. 79.11 (2) of the statutes, as affected by 1999 Wisconsin Act 5, is
18amended to read:
SB282,14,2219 79.11 (2) Except as provided in s. 79.10 (10) (d), the The payment of the
20difference between the total tax which is due on any property less the amount of the
21tax credits applicable to such property authorized by this subchapter shall be
22considered payment in full of the property taxes due thereon in that year.
SB282, s. 68 23Section 68. 79.11 (3) (b) of the statutes, as affected by 1999 Wisconsin Act 5,
24is repealed.
SB282, s. 69
1Section 69. 79.13 of the statutes, as created by 1999 Wisconsin Act 5, is
2repealed.
SB282, s. 70 3Section 70. 125.07 (3) (a) 5. of the statutes is amended to read:
SB282,15,54 125.07 (3) (a) 5. Ski chalets, golf courses and golf clubhouses, racetracks
5licensed under ch. 562,
curling clubs, private soccer clubs and private tennis clubs.
SB282, s. 71 6Section 71. 125.51 (4) (q) of the statutes is repealed.
SB282, s. 72 7Section 72. 165.25 (3r) of the statutes is amended to read:
SB282,15,118 165.25 (3r) Avoid conflict of interest. Require that attorneys in different
9organizational subunits in the department prosecute violations of chs. 562 563 to 569
10or Indian gaming compacts entered into under s. 14.035 and defend any department,
11agency, official, employe or agent under subs. (1), (4) (a) and (6).
SB282, s. 73 12Section 73. 165.25 (4) (a) of the statutes is amended to read:
SB282,15,1813 165.25 (4) (a) The department of justice shall furnish all legal services required
14by the investment board, the lottery division in the department of revenue, the public
15service commission, the department of transportation, the department of natural
16resources, the department of tourism and the department of employe trust funds,
17together with any other services, including stenographic and investigational, as are
18necessarily connected with the legal work.
SB282, s. 74 19Section 74. 165.70 (3m) of the statutes is amended to read:
SB282,15,2220 165.70 (3m) The attorney general shall establish a separate bureau in the
21division of criminal investigation in which all of the department's gaming law
22enforcement responsibilities under chs. 562 563 to 569 and 945 shall be performed.
SB282, s. 75 23Section 75. 182.020 of the statutes is amended to read:
SB282,16,5 24182.020 Driving park corporation. Notwithstanding ch. 562, any Any
25corporation formed under this chapter to establish, maintain and manage any

1driving park may have grounds and courses for improving and testing the speed of
2horses and may offer and award prizes for competition; but no racing for any bet or
3wager shall be allowed; and any such corporation may prevent gambling or betting
4of any kind, and preserve order on its grounds, and establish rules therefor, and
5appoint officers and agents who, for that purpose, shall have the power of constables.
SB282, s. 76 6Section 76. 227.01 (13) (ze) of the statutes is repealed.
SB282, s. 77 7Section 77. Chapter 562 of the statutes, as affected by 1997 Wisconsin Act 283
8and 1999 Wisconsin Act 5, is repealed.
SB282, s. 78 9Section 78. 563.055 (6) of the statutes, as created by 1999 Wisconsin Act 5, is
10amended to read:
SB282,16,1211 563.055 (6) All moneys received under this section shall be credited to the
12appropriation account under s. 20.505 (8) (jm) (j).
SB282, s. 79 13Section 79. 563.13 (4) of the statutes, as affected by 1999 Wisconsin Act 5, is
14amended to read:
SB282,16,1815 563.13 (4) A $10 license fee for each bingo occasion proposed to be conducted
16and $5 for an annual license for each designated member responsible for the proper
17utilization of gross receipts. All moneys received under this subsection shall be
18credited to the appropriation account under s. 20.505 (8) (jm) (j).
SB282, s. 80 19Section 80. 563.135 (2m) of the statutes, as created by 1999 Wisconsin Act 5,
20is amended to read:
SB282,16,2221 563.135 (2m) All moneys received under sub. (1) shall be credited to the
22appropriation account under s. 20.505 (8) (jm) (j).
SB282, s. 81 23Section 81. 563.16 of the statutes, as affected by 1999 Wisconsin Act 5, is
24amended to read:
SB282,17,12
1563.16 Amendment of license to conduct bingo. Upon application by a
2licensed organization, a license may be amended, if the subject matter of the
3amendment properly and lawfully could have been included in the original license.
4An application for an amendment to a license shall be filed and processed in the same
5manner as an original application. An application for the amendment of a license
6shall be accompanied by a $3 fee. If any application for amendment seeks approval
7of additional bingo occasions or designates a new member responsible for the proper
8utilization of gross receipts, the appropriate fee under s. 563.13 (4) also shall be paid.
9If the department approves an application for an amendment to a license, a copy of
10the amendment shall be sent to the applicant who shall attach it to the original
11license. All moneys received under this section shall be credited to the appropriation
12account under s. 20.505 (8) (jm) (j).
SB282, s. 82 13Section 82. 563.22 (2) (c) of the statutes, as created by 1999 Wisconsin Act 5,
14is amended to read:
SB282,17,1615 563.22 (2) (c) All moneys received under this subsection shall be credited to the
16appropriation account under s. 20.505 (8) (jm) (j).
SB282, s. 83 17Section 83. 563.80 (2m) of the statutes, as created by 1999 Wisconsin Act 5,
18is repealed.
SB282, s. 84 19Section 84. Chapter 565 of the statutes, as affected by 1997 Wisconsin Acts
2027
and 283 and 1999 Wisconsin Act 5, is repealed.
SB282, s. 85 21Section 85. 778.30 (1) (c) of the statutes is repealed.
SB282, s. 86 22Section 86. 778.30 (2) (a) 2. of the statutes is repealed.
SB282, s. 87 23Section 87. 895.055 (3) of the statutes is amended to read:
SB282,18,224 895.055 (3) This section does not apply to any promise, agreement, note, bill,
25bond, mortgage, conveyance or other security that is permitted under chs. 562 563

1to 569 or under state or federal laws relating to the conduct of gaming on Indian
2lands.
SB282, s. 88 3Section 88. 895.056 (4) of the statutes is amended to read:
SB282,18,64 895.056 (4) This section does not apply to any property that is permitted to be
5played, bet or wagered under chs. 562 563 to 569 or under state or federal laws
6relating to the conduct of gaming on Indian lands.
SB282, s. 89 7Section 89. 945.01 (1) (d) of the statutes is repealed.
SB282, s. 90 8Section 90. 945.01 (1) (e) of the statutes is repealed.
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