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.
SB199-SSA1,11,5
3561.03 Executive director. The governor shall nominate, and with the
4advice and consent of the senate appoint, an executive director of the board, who
5shall assist the board in performing its duties under s. 561.02
(1).
SB199-SSA1,11,87
561.06
(1) Subject to s. 565.25 (1m), provide Provide all of the security services
8for the gaming operations under chs. 562 to 569.
SB199-SSA1, s. 57
12Section
57. 945.01 (3) (b) 1. of the statutes is amended to read:
SB199-SSA1,11,1513
945.01
(3) (b) 1. A device used in conducting a bingo occasion or raffle event
14under ch. 563
, used in conducting a lottery under ch. 565 or used in conducting a race
15under ch. 562.
SB199-SSA1,11,2117
945.01
(4) (am) "Gambling place" does not include a place where bingo or a
18raffle is conducted under ch. 563
, where a lottery is conducted under ch. 565 or where
19a race is conducted under ch. 562 and does not include a gambling vessel that is in
20the process of construction, delivery, conversion or repair by a shipbuilding business
21that complies with s. 945.095.
SB199-SSA1,11,2523
945.01
(5) (am) "Lottery" does not include bingo or a raffle conducted under ch.
24563
, or pari-mutuel wagering conducted under ch. 562
or the state lottery or any
25multistate lottery conducted under ch. 565.
SB199-SSA1,12,162
973.05
(5) (a) Upon entry of the assignment under sub. (4) (b), unless the court
3finds that income withholding is likely to cause the defendant irreparable harm, the
4court shall provide notice of the assignment by regular mail to the last-known
5address of the person from whom the defendant receives or will receive money. If the
6clerk does not receive the money from the person notified, the court shall provide
7notice of the assignment to any other person from whom the defendant receives or
8will receive money. Notice under this paragraph may be a notice of the court, a copy
9of the executed assignment or a copy of that part of the court order directing payment.
10If the court issues an order under sub. (4) (b) assigning lottery prizes, the court shall
11send the notice of that order to the
administrator of
person who administers the
12lottery
division of the gaming commission, including a statement of the amount owed
13under the judgment and the name and address of the person owing the judgment.
14The court shall notify the
administrator of person who administers the lottery
15division of the gaming commission when the judgment that is the basis of the
16assignment has been paid in full.
SB199-SSA1,12,1918
(1) The treatment of sections 71.02 (1), 71.04 (1) (a), 71.67 (4) and 71.78 (4) (L)
19of the statutes first applies to taxable years beginning on January 1, 1999.
SB199-SSA1,12,2121
(1)
This act takes effect on January 1, 1999.
