Amendment SSA1-SB199

SB199-SSA1,6,11 71.02 (1) For the purpose of raising revenue for the state and the counties, cities, villages and towns, there shall be assessed, levied, collected and paid a tax on all net incomes of individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds subject to the tax under s. 71.23 (2), by every natural person residing within the state or by his or her personal representative in case of death, and trusts administered within the state; by every nonresident natural person and trust of this state, upon such income as is derived from property located or business transacted within the state including, but not limited by enumeration, income derived from a limited partner's distributive share of partnership income, income derived from a limited liability company member's distributive share of limited liability company income, the state lottery under ch. 565, any multistate lottery under ch. 565 if the winning lottery ticket or lottery share was purchased from a retailer, as defined in s. 565.01 (6), located in this state or from the department and pari-mutuel wager winnings or purses under ch. 562, and also by every nonresident natural person upon such income as is derived from the performance of personal services within the state, except as exempted under s. 71.05 (1) to (3). Every natural person domiciled in the state shall be deemed to be residing within the state for the purposes of determining liability for income taxes and surtaxes.

SB199-SSA1, s. 25 Section 25. 71.04 (1) (a) of the statutes is amended to read:

SB199-SSA1,7,14 71.04 (1) (a) All income or loss of resident individuals and resident estates and trusts shall follow the residence of the individual, estate or trust. Income or loss of nonresident individuals and nonresident estates and trusts from business, not requiring apportionment under sub. (4), (10) or (11), shall follow the situs of the business from which derived. All items of income, loss and deductions of nonresident individuals and nonresident estates and trusts derived from a tax-option corporation not requiring apportionment under sub. (9) shall follow the situs of the business of the corporation from which derived. Income or loss of nonresident individuals and nonresident estates and trusts derived from rentals and royalties from real estate or tangible personal property, or from the operation of any farm, mine or quarry, or from the sale of real property or tangible personal property shall follow the situs of the property from which derived. Income from personal services of nonresident individuals, including income from professions, shall follow the situs of the services. A nonresident limited partner's distributive share of partnership income shall follow the situs of the business. A nonresident limited liability company member's distributive share of limited liability company income shall follow the situs of the business. Income of nonresident individuals, estates and trusts from the state lottery under ch. 565 is taxable by this state. Income of nonresident individuals, estates and trusts from any multistate lottery under ch. 565 is taxable by this state, but only if the winning lottery ticket or lottery share was purchased from a retailer, as defined in s. 565.01 (6), located in this state or from the department. Income of nonresident individuals, nonresident trusts and nonresident estates from pari-mutuel winnings or puses under ch. 562 is taxable by this state. All other income or loss of nonresident individuals and nonresident estates and trusts, including income or loss derived from land contracts, mortgages, stocks, bonds and securities or from the sale of similar intangible personal property, shall follow the residence of such persons, except as provided in par. (b) and sub. (9).

SB199-SSA1, s. 26 Section 26. 71.07 (3m) (e) of the statutes is created to read:

SB199-SSA1,7,18 71.07 (3m) (g) New claims. No claim may be filed under this subsection for a taxable year that begins after December 31, 1998, based on property taxes accrued in the previous year.

SB199-SSA1, s. 27 Section 27. 71.28 (2m) (e) of the statutes is created to read:

SB199-SSA1,7,22 71.28 (2m) (e) New claims. No claim may be filed under this subsection for a taxable year that begins after December 31, 1998, based on property taxes accrued in the previous year.

SB199-SSA1, s. 28 Section 28. 71.47 (2m) (e) of the statutes is created to read:

SB199-SSA1,8,3 71.47 (2m) (e) New claims. No claim may be filed under this subsection for a taxable year that begins after December 31, 1998, based on property taxes accrued in the previous year.

SB199-SSA1, s. 29 Section 29. 71.67 (4) of the statutes is repealed.

SB199-SSA1, s. 30 Section 30. 71.78 (4) (L) of the statutes is repealed.

SB199-SSA1, s. 31 Section 31. 74.09 (3) (b) 6. of the statutes is repealed.

SB199-SSA1, s. 32 Section 32. 74.09 (3) (b) 7. of the statutes is repealed.

SB199-SSA1, s. 33 Section 33. 74.29 of the statutes is amended to read:

SB199-SSA1,8,15 74.29 August settlement. On or before August 20, the county treasurer shall pay in full to the proper treasurer all real property taxes, including taxes offset by the credit under s. 79.10 (5), and special taxes included in the tax roll which have not previously been paid to, or retained by, the proper treasurer. A county may, by resolution adopted by the county board, direct the county treasurer to pay in full to the proper treasurer all special assessments and special charges included in the tax roll which have not previously been paid to, or retained by, the proper treasurer.

SB199-SSA1, s. 34 Section 34. 77.22 (2) (intro.) of the statutes is amended to read:

SB199-SSA1,8,19 77.22 (2) (intro.)  The secretary of revenue shall prescribe the form required under sub. (1). The form shall include an application for a credit under s. 79.10 (5) and shall provide for the submission of the following:

SB199-SSA1, s. 35 Section 35. 77.23 of the statutes is amended to read:

SB199-SSA1,9,2 77.23 Disposition of fees and returns. On or before the 15th day of each month the register shall submit to the county treasurer transfer fees collected together with the returns filed in the office during the preceding month for the treasurer's transmission to the department of revenue under s. 77.24 and shall submit to the county treasurer, or to the city treasurer if the property is located in a city that collects taxes under s. 74.87, all applications for credits under s. 79.10 (5) that the county register of deeds receives during the preceding month.

SB199-SSA1, s. 36 Section 36. 77.61 (5) (b) 9. of the statutes is repealed.

SB199-SSA1, s. 37 Section 37. 79.10 (1) (f) and (g) of the statutes are repealed.

SB199-SSA1, s. 38 Section 38. 79.10 (1m) of the statutes is repealed.

SB199-SSA1, s. 39 Section 39. 79.10 (2) of the statutes is amended to read:

SB199-SSA1,9,14 79.10 (2) Notice to municipalities. On or before December 1 of the year preceding the distribution under sub. (7m) (a), the department of revenue shall notify the clerk of each town, village and city of the estimated fair market value, as determined under sub. (11), to be used to calculate the lottery credit under sub. (5) and of the amount to be distributed to it under sub. (7m) (a) on the following 4th Monday in July. The anticipated receipt of such distribution shall not be taken into consideration in determining the tax rate of the municipality but shall be applied as tax credits.

SB199-SSA1, s. 40 Section 40. 79.10 (5) of the statutes is repealed.

SB199-SSA1, s. 41 Section 41. 79.10 (6m) of the statutes is amended to read:

SB199-SSA1,9,25 79.10 (6m) Corrections of state property tax credit payments. If the department of administration or the department of revenue determines by October 1 of the year of any distribution under subs. sub. (4) and (5) that there was an overpayment or underpayment made in that year's distribution by the department of administration to municipalities, as determined under subs. sub. (4) and (5), because of an error by the department of administration, the department of revenue or any municipality, the overpayment or underpayment shall be corrected as provided in this subsection. Any overpayment shall be corrected by reducing the subsequent year's distribution, as determined under subs. sub. (4) and (5), by an amount equal to the amount of the overpayment. Any underpayment shall be corrected by increasing the subsequent year's distribution, as determined under subs. sub. (4) and (5), by an amount equal to the amount of the underpayment. Corrections shall be made in the distributions to all municipalities affected by the error. Corrections shall be without interest.

SB199-SSA1, s. 42 Section 42. 79.10 (7m) (b) of the statutes is repealed.

SB199-SSA1, s. 43 Section 43. 79.10 (7r) of the statutes is repealed.

SB199-SSA1, s. 44 Section 44. 79.10 (9) (bm) of the statutes is repealed.

SB199-SSA1, s. 45 Section 45. 79.10 (9) (c) of the statutes is amended to read:

SB199-SSA1,10,13 79.10 (9) (c) Credits shown on tax bill. The lottery credit under par. (bm) shall reduce the property taxes otherwise payable for those taxpayers who are eligible to receive that credit and who furnish the information required under sub. (10) (a), and the credit under par. (b) shall reduce the property taxes otherwise payable.

SB199-SSA1, s. 46 Section 46. 79.10 (10) of the statutes is repealed.

SB199-SSA1, s. 47 Section 47. 79.10 (11) of the statutes is repealed.

SB199-SSA1, s. 48 Section 48. 79.11 (3) (b) of the statutes is repealed.

SB199-SSA1, s. 49 Section 49. 165.25 (4) (a) of the statutes is amended to read:

SB199-SSA1,10,23 165.25 (4) (a) The department of justice shall furnish all legal services required by the investment board, the lottery division in the department of revenue, the public service commission, the department of transportation, the department of natural resources, the department of tourism and the department of employe trust funds, together with any other services, including stenographic and investigational, as are necessarily connected with the legal work.

SB199-SSA1, s. 50 Section 50. 227.01 (13) (ze) of the statutes is repealed.

SB199-SSA1, s. 51 Section 51. 561.02 (1) of the statutes is renumbered 561.02.

SB199-SSA1, s. 52 Section 52. 561.02 (2) of the statutes is repealed.

SB199-SSA1, s. 53 Section 53. 561.03 of the statutes is amended to read:

SB199-SSA1,11,5 561.03 Executive director. The governor shall nominate, and with the advice and consent of the senate appoint, an executive director of the board, who shall assist the board in performing its duties under s. 561.02 (1).

SB199-SSA1, s. 54 Section 54. 561.06 (1) of the statutes is amended to read:

SB199-SSA1,11,8 561.06 (1) Subject to s. 565.25 (1m), provide Provide all of the security services for the gaming operations under chs. 562 to 569.

SB199-SSA1, s. 55 Section 55. Chapter 565 of the statutes, as affected by 1997 Wisconsin Act 3, is repealed.

SB199-SSA1, s. 56 Section 56. 945.01 (1) (e) of the statutes is repealed.

SB199-SSA1, s. 57 Section 57. 945.01 (3) (b) 1. of the statutes is amended to read:

SB199-SSA1,11,15 945.01 (3) (b) 1. A device used in conducting a bingo occasion or raffle event under ch. 563, used in conducting a lottery under ch. 565 or used in conducting a race under ch. 562.

SB199-SSA1, s. 58 Section 58. 945.01 (4) (am) of the statutes is amended to read:

SB199-SSA1,11,21 945.01 (4) (am) "Gambling place" does not include a place where bingo or a raffle is conducted under ch. 563, where a lottery is conducted under ch. 565 or where a race is conducted under ch. 562 and does not include a gambling vessel that is in the process of construction, delivery, conversion or repair by a shipbuilding business that complies with s. 945.095.

SB199-SSA1, s. 59 Section 59. 945.01 (5) (am) of the statutes is amended to read:

SB199-SSA1,11,25 945.01 (5) (am) "Lottery" does not include bingo or a raffle conducted under ch. 563, or pari-mutuel wagering conducted under ch. 562 or the state lottery or any multistate lottery conducted under ch. 565.

SB199-SSA1, s. 60 Section 60. 973.05 (5) (a) of the statutes is amended to read:

SB199-SSA1,12,16 973.05 (5) (a) Upon entry of the assignment under sub. (4) (b), unless the court finds that income withholding is likely to cause the defendant irreparable harm, the court shall provide notice of the assignment by regular mail to the last-known address of the person from whom the defendant receives or will receive money. If the clerk does not receive the money from the person notified, the court shall provide notice of the assignment to any other person from whom the defendant receives or will receive money. Notice under this paragraph may be a notice of the court, a copy of the executed assignment or a copy of that part of the court order directing payment. If the court issues an order under sub. (4) (b) assigning lottery prizes, the court shall send the notice of that order to the administrator of person who administers the lottery division of the gaming commission, including a statement of the amount owed under the judgment and the name and address of the person owing the judgment. The court shall notify the administrator of person who administers the lottery division of the gaming commission when the judgment that is the basis of the assignment has been paid in full.

SB199-SSA1, s. 61 Section 61. Initial applicability.

SB199-SSA1,12,19 (1) The treatment of sections 71.02 (1), 71.04 (1) (a), 71.67 (4) and 71.78 (4) (L) of the statutes first applies to taxable years beginning on January 1, 1999.

SB199-SSA1, s. 62 Section 62. Effective date.

SB199-SSA1,12,21 (1) This act takes effect on January 1, 1999.

SB199-SSA1,12,22 (End)