1999 - 2000 LEGISLATURE
SENATE SUBSTITUTE AMENDMENT 1,
TO 1999 SENATE BILL 114
April 21, 1999 - Offered by
Committee on Economic Development, Housing and
Government Operations.
SB114-SSA1,2,2
1An Act to repeal 20.115 (4) (g), 20.115 (4) (h), 20.455 (2) (g), 20.505 (8) (g), 20.505
2(8) (i), 562.077 and 563.05 (6);
to renumber 563.135 and 563.80;
to amend
320.003 (5), 20.115 (4) (a), 20.115 (4) (b), 20.435 (7) (kg), 20.455 (2) (r), 20.505 (8)
4(h), 20.505 (8) (j), 20.566 (2) (r), 20.566 (8), 20.835 (2) (q), 20.835 (3) (q), 25.17
5(1) (jr), 25.75 (title), 25.75 (2), 25.75 (3) (intro.), 25.75 (3) (a), 25.75 (3) (b) 4.,
625.75 (3) (e), 66.058 (3) (c) 8., 79.10 (1m), 79.10 (2), 79.10 (5), 79.10 (7m) (b) (title)
7and 1. a., 79.10 (9) (bm), 79.10 (9) (c), 79.10 (11) (title), (b) and (c), 79.11 (2), 79.11
8(3) (b), 93.31, 562.02 (2) (f), 562.04 (1) (b) 4., 562.04 (2) (d), 562.05 (2), 562.065
9(3) (d) (title) and 2., 562.065 (3m) (c) (title) and 2., 562.065 (4), 562.09 (2) (e),
10562.124 (2), 563.13 (4), 563.16, 563.92 (2), 563.98 (1g), 565.02 (6) and 565.02 (7);
11and
to create 20.505 (8) (q), 20.505 (8) (r), 20.835 (3) (r), 25.75 (1) (am), 25.75
12(1) (d), 25.75 (3) (f), 79.10 (1) (dm), 79.10 (7r), 79.10 (10), 562.065 (3) (cm),
1563.055 (6), 563.135 (2m), 563.22 (2) (c) and 563.80 (2m) of the statutes;
2relating to: the property tax lottery credit and making an appropriation.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB114-SSA1,2,94
20.003
(5) Required lottery gaming fund balance. (a) The legislature may
5not enact any bill directly or indirectly affecting the
lottery gaming fund if the bill
6would cause the estimated
lottery gaming fund balance on June 30 of any fiscal year,
7as projected under s. 20.005 (1), to be less than 2% of the estimated gross lottery
8revenues, as defined in s. 25.75 (1) (b), for that fiscal year, as projected under s. 20.005
9(1).
SB114-SSA1,2,1310
(b) Beginning with the summary under s. 20.005 (1) that is included in the
111991-93 biennial budget bill, the summary under s. 20.005 (1) shall separately list
12estimated
lottery gaming fund balances and estimated gross lottery revenues, as
13defined in s. 25.75 (1) (b).
SB114-SSA1,3,52
20.115
(4) (a)
Aid to Wisconsin livestock breeders association. The amounts in
3the schedule
, less moneys available under par. (h), for the purpose of aid to the
4Wisconsin livestock breeders association for the conduct of junior livestock shows
5and other livestock educational programs under s. 93.31.
SB114-SSA1,3,147
20.115
(4) (b)
Aids to county and district fairs. A sum sufficient The amounts
8in the schedule to provide state aids to counties and agricultural societies,
9associations or boards and to incorporated dairy or livestock associations, not to
10exceed $15,000 per fair as provided in s. 93.23.
No moneys in excess of the difference
11between $585,000 and the amount of moneys available under par. (g) in each fiscal
12year may be expended from this appropriation. If the total due the several counties
13and agricultural societies under this paragraph exceeds
$585,000 the amounts in the
14schedule, the department shall equitably prorate that amount.
SB114-SSA1, s. 7
17Section
7. 20.435 (7) (kg) of the statutes is amended to read:
SB114-SSA1,4,4
120.435
(7) (kg)
Compulsive gambling awareness campaigns. The amounts in
2the schedule for the purpose of awarding grants under s. 46.03 (43). All moneys
3transferred from
ss. s. 20.505 (8)
(g) and (h)
and 20.566 (8) (q) shall be credited to this
4appropriation account.
SB114-SSA1,4,97
20.455
(2) (r)
Gaming law enforcement;
lottery gaming revenues. From the
8lottery gaming fund, the amounts in the schedule for the performance of the
9department's gaming law enforcement responsibilities as specified in s. 165.70 (3m).
SB114-SSA1,4,1812
20.505
(8) (h)
General program operations; Indian gaming. The amounts in the
13schedule for general program operations under ch. 569. All Indian gaming receipts,
14as defined in s. 569.01 (1m), less the amounts appropriated under s. 20.455 (2) (gc),
15shall be credited to this appropriation account. Annually, of the moneys received
16under this appropriation account, an amount equal to
50% of the amount in the
17schedule under s. 20.435 (7) (kg) shall be transferred to the appropriation account
18under s. 20.435 (7) (kg).
SB114-SSA1,4,2521
20.505
(8) (j)
General program operations;
charitable raffles and crane games. 22The amounts in the schedule for general program operations under
chs. subch. VIII
23of ch. 563 and
ch. 564.All moneys received by the department of administration
24under ch. 563, except s. 563.80, and under
s. ss. 563.92 (2), 563.98 (1g) and 564.02
25(2) shall be credited to this appropriation account.
SB114-SSA1,5,32
20.505
(8) (q)
General program operations; racing. From the gaming fund, the
3amounts in the schedule for general program operations under ch. 562.
SB114-SSA1,5,75
20.505
(8) (r)
General program operations; bingo. From the gaming fund, the
6amounts in the schedule for general program operations relating to bingo under
7subchs. II to VII of ch. 563.
SB114-SSA1,5,109
20.566
(2) (r)
Lottery
Gaming credit administration. From the
lottery gaming 10fund, the amounts in the schedule for the administration of the
lottery gaming credit.
SB114-SSA1,5,1612
20.566
(8) Lottery. (q)
General program operations. From the
lottery
gaming 13fund, the amounts in the schedule for general program operations under ch. 565.
14Annually, of the moneys appropriated under this paragraph, an amount equal to 36%
15of the amount in the schedule under s. 20.435 (7) (kg) shall be transferred to the
16appropriation account under s. 20.435 (7) (kg).
SB114-SSA1,5,1817
(r)
Retailer compensation. From the
lottery gaming fund, a sum sufficient to
18pay compensation to retailers under s. 565.10 (14) (b).
SB114-SSA1,5,2019
(s)
Prizes. From the
lottery gaming fund, a sum sufficient to pay holders of
20winning lottery tickets or lottery shares under ch. 565.
SB114-SSA1,5,2321
(v)
Vendor fees. From the
lottery
gaming fund, a sum sufficient to pay vendors
22for on-line and instant ticket services and supplies provided by the vendors under
23contract under s. 565.25 (2) (a).
SB114-SSA1,6,3
120.835
(2) (q)
Farmland tax relief credit. From the
lottery gaming fund, a sum
2sufficient to pay the aggregate claims approved under ss. 71.07 (3m) (c), 71.28 (2m)
3(c) and 71.47 (2m) (c).
SB114-SSA1,6,65
20.835
(3) (q)
Lottery
Gaming credit. From the
lottery
gaming fund, a sum
6sufficient to make the payments under s. 79.10 (5).
SB114-SSA1,6,108
20.835
(3) (r)
Gaming credit certification. From the gaming fund, a sum
9sufficient to make payments under s. 79.10 (7r) to counties and cities for certification
10of the gaming credit.
SB114-SSA1,6,1212
25.17
(1) (jr)
Lottery Gaming fund (s. 25.75);
SB114-SSA1,6,14
1425.75 (title)
Lottery Gaming fund.
SB114-SSA1,6,1716
25.75
(1) (am) "Bingo revenues" means all moneys required to be deposited into
17the gaming fund under ch. 563.
SB114-SSA1,6,2019
25.75
(1) (d) "Pari-mutuel wagering revenues" means all moneys required to
20be deposited into the gaming fund under ch. 562.
SB114-SSA1,7,522
25.75
(2) Creation. There is created a separate nonlapsible trust fund known
23as the
lottery gaming fund, to consist of gross lottery revenues received by the
24department of revenue
, bingo revenues and pari-mutuel wagering revenues and
25earnings from these revenues. Revenues deposited in the gaming fund shall be used
1for the purposes specified in this section, for the general program operations of the
2department of administration relating to pari-mutuel wagering under ch. 562 and
3bingo under ch. 563, for the payment of the farmland tax relief credit under ss. 71.07
4(3m), 71.28 (2m) and 71.47 (2m) and for the payment of the gaming credit under s.
579.10 (5).
SB114-SSA1, s. 26
6Section
26. 25.75 (3) (intro.) of the statutes is amended to read:
SB114-SSA1,7,97
25.75
(3) Distribution of gross lottery revenues. (intro.)
Amounts The
8distribution of the gross lottery revenues in the
gaming fund shall be
distributed as
9follows subject to all of the following:
SB114-SSA1,7,1311
25.75
(3) (a)
Prizes. An amount equal to at least 50% of each year's
gross lottery 12revenues from the sale of lottery tickets and lottery shares shall be returned as prizes
13to the holders of winning lottery tickets or lottery shares sold during that year.
SB114-SSA1,7,1715
25.75
(3) (b) 4.
Moneys Any moneys derived from gross lottery revenues that
16are appropriated from the
lottery gaming fund under s. 20.455 (2) (r) shall not be
17included.
SB114-SSA1,7,2219
25.75
(3) (e)
Lottery Gaming credit state administration expenses. From the
20appropriation under s. 20.566 (2) (r), lottery proceeds
, bingo revenues and
21pari-mutuel wagering revenues shall be used to offset department of revenue
22expenses in administering the
lottery gaming credit.
SB114-SSA1,8,3
125.75
(3) (f)
Gaming credit certification. From the appropriation under s.
220.835 (3) (r), gaming proceeds shall be used to make payments under s. 79.10 (7r)
3to counties and cities for certification of the gaming credit.
SB114-SSA1,8,145
66.058
(3) (c) 8. The credit under s. 79.10 (9) (bm), as it applies to
the principal
6dwelling on a parcel of taxable property shall apply to the estimated fair market
7value of a mobile home
that is the principal dwelling of the owner. The owner of the
8mobile home shall file a claim for the credit with the treasurer of the municipality
9in which the property is located no later than January 31. To obtain the credit under
10s. 79.10 (9) (bm), the owner shall attest on the claim that the mobile home is the
11owner's principal dwelling, as defined in s. 79.10 (1) (dm). The treasurer shall reduce
12the owner's parking permit fee by the amount of any allowable credit. The treasurer
13shall furnish notice of all
amounts claims for credits
filed under this subdivision to
14the department of revenue as provided under s. 79.10 (1m).
SB114-SSA1,8,1716
79.10
(1) (dm) "Principal dwelling" means any dwelling that is used by the
17owner of the dwelling as a primary residence.
SB114-SSA1,8,2219
79.10
(1m) (a) Each municipality shall notify the department of revenue of the
20total amount of credits
to be paid claimed by taxpayers under sub. (9) (bm)
and the
21total number of parcels of taxable real property and personal property accounts in
22the municipality that are eligible for the credit under sub. (5).
SB114-SSA1,8,2523
(b) Counties and municipalities shall submit to the department of revenue all
24data related to the
lottery gaming credit and requested by the department of
25revenue.
SB114-SSA1,9,92
79.10
(2) Notice to municipalities. On or before December 1 of the year
3preceding the distribution under sub. (7m) (a), the department of revenue shall
4notify the clerk of each town, village and city of the estimated fair market value, as
5determined under sub. (11), to be used to calculate the
lottery gaming credit under
6sub. (5) and of the amount to be distributed to it under sub. (7m) (a) on the following
74th Monday in July. The anticipated receipt of such distribution shall not be taken
8into consideration in determining the tax rate of the municipality but shall be
9applied as tax credits.
SB114-SSA1,9,1711
79.10
(5) Lottery Gaming credit. Each municipality shall receive, from the
12appropriation under s. 20.835 (3) (q), an amount determined by multiplying the
13school tax rate by the estimated fair market value, not exceeding the value
14determined under sub. (11), of every parcel of taxable real property
and every
15personal property account in the municipality on which a principal dwelling is
16located in the municipality and for which a claim for the credit under sub. (9) (bm)
17is made by the owner of the principal dwelling.
SB114-SSA1, s. 36
18Section
36. 79.10 (7m) (b) (title) and 1. a. of the statutes are amended to read:
SB114-SSA1,9,1919
79.10
(7m) (b) (title)
Lottery Gaming credit.
SB114-SSA1,9,2420
1. a. The amount determined under sub. (5) with respect to
the number of
21parcels of taxable real property and personal property accounts
claims filed for which
22the town, village or city has furnished notice under sub. (1m) by March 1 shall be
23distributed from the appropriation under s. 20.835 (3) (q) by the department of
24administration on the 4th Monday in March.
SB114-SSA1,10,4
179.10
(7r) Gaming credit certification reimbursement. (a) A county or city
2that performs the certification procedure under sub. (10) (a) shall receive, from the
3appropriation under s. 20.835 (3) (r), 50 cents for each gaming credit certified for a
4principal dwelling located in that county or city.
SB114-SSA1,10,95
(b) The amounts determined under par. (a) shall be distributed by the
6department of administration on the first Friday in September, 1999, and every 5th
7year thereafter, based on applications on file with the county or city on August 1. A
8county or city shall inform the department of revenue of the number of applications
9on file before August 16.
SB114-SSA1,10,1510
(c) If the department of revenue determines before August 1 of the year
11following a distribution under par. (b) that a county or city received an overpayment
12or underpayment under par. (b) because of a late application or an erroneous
13payment, the department of revenue shall correct the overpayment or
14underpayment by reducing or increasing the subsequent year's distribution under
15par. (b). Corrections shall be made without interest.
SB114-SSA1,10,2317
79.10
(9) (bm)
Lottery
Gaming credit. Except as provided in ss. 79.175 and
1879.18, every owner of
taxable personal property or
a principal dwelling on a parcel
19of taxable real property is entitled to receive a
lottery gaming credit in an amount
20determined by multiplying the estimated fair market value
of the personal property
21or of the parcel of
taxable real property, not exceeding the value determined under
22sub. (11), by the school tax rate.
The owner shall receive the credit if the owner claims
23the credit in the manner provided under sub. (10) (a).