SB114, s. 19
14Section
19. 20.835 (3) (q) of the statutes is amended to read:
SB114,6,1615
20.835
(3) (q)
Lottery
Gaming credit. From the
lottery
gaming fund, a sum
16sufficient to make the payments under s. 79.10 (5).
SB114, s. 20
17Section
20. 20.835 (3) (r) of the statutes is created to read:
SB114,6,2018
20.835
(3) (r)
Gaming credit precertification. From the gaming fund, a sum
19sufficient to make payments under s. 79.10 (7r) to counties and cities for
20precertification of the gaming credit.
SB114, s. 21
21Section
21. 25.17 (1) (jr) of the statutes is amended to read:
SB114,6,2222
25.17
(1) (jr)
Lottery Gaming fund (s. 25.75);
SB114, s. 22
23Section
22. 25.75 (title) of the statutes is amended to read:
SB114,6,24
2425.75 (title)
Lottery Gaming fund.
SB114, s. 23
25Section
23. 25.75 (1) (am) of the statutes is created to read:
SB114,7,2
125.75
(1) (am) "Bingo revenues" means all moneys required to be deposited into
2the gaming fund under ch. 563.
SB114, s. 24
3Section
24. 25.75 (1) (d) of the statutes is created to read:
SB114,7,54
25.75
(1) (d) "Pari-mutuel wagering revenues" means all moneys required to
5be deposited into the gaming fund under ch. 562.
SB114, s. 25
6Section
25. 25.75 (2) of the statutes is amended to read:
SB114,7,157
25.75
(2) Creation. There is created a separate nonlapsible trust fund known
8as the
lottery gaming fund, to consist of gross lottery revenues received by the
9department of revenue
, bingo revenues and pari-mutuel wagering revenues and
10earnings from these revenues. Revenues deposited in the gaming fund shall be used
11for the purposes specified in this section, for the general program operations of the
12department of administration relating to pari-mutuel wagering under ch. 562 and
13bingo under ch. 563, for the payment of the farmland tax relief credit under ss. 71.07
14(3m), 71.28 (2m) and 71.47 (2m) and for the payment of the gaming credit under s.
1579.10 (5).
SB114, s. 26
16Section
26. 25.75 (3) (intro.) of the statutes is amended to read:
SB114,7,1917
25.75
(3) Distribution of gross lottery revenues. (intro.)
Amounts The
18distribution of the gross lottery revenues in the
gaming fund shall be
distributed as
19follows subject to all of the following:
SB114, s. 27
20Section
27. 25.75 (3) (a) of the statutes is amended to read:
SB114,7,2321
25.75
(3) (a)
Prizes. An amount equal to at least 50% of each year's
gross lottery 22revenues from the sale of lottery tickets and lottery shares shall be returned as prizes
23to the holders of winning lottery tickets or lottery shares sold during that year.
SB114, s. 28
24Section
28. 25.75 (3) (b) 4. of the statutes is amended to read:
SB114,8,3
125.75
(3) (b) 4.
Moneys Any moneys derived from gross lottery revenues that
2are appropriated from the
lottery gaming fund under s. 20.455 (2) (r) shall not be
3included.
SB114, s. 29
4Section
29. 25.75 (3) (e) of the statutes is amended to read:
SB114,8,85
25.75
(3) (e)
Lottery Gaming credit state administration expenses. From the
6appropriation under s. 20.566 (2) (r), lottery proceeds, bingo revenues and
7pari-mutuel wagering revenues shall be used to offset department of revenue
8expenses in administering the
lottery gaming credit.
SB114, s. 30
9Section
30. 25.75 (3) (f) of the statutes is created to read:
SB114,8,1210
25.75
(3) (f)
Gaming credit precertification. From the appropriation under s.
1120.835 (3) (r), lottery proceeds shall be used to make payments under s. 79.10 (7r) to
12counties and cities for precertification of the gaming credit.
SB114, s. 31
13Section
31. 66.058 (3) (c) 8. of the statutes is amended to read:
SB114,8,2314
66.058
(3) (c) 8. The credit under s. 79.10 (9) (bm), as it applies to
the principal
15dwelling on a parcel of taxable property shall apply to the estimated fair market
16value of a mobile home
that is the principal dwelling of the owner. The owner of the
17mobile home shall file a claim for the credit with the treasurer of the municipality
18in which the property is located no later than January 31. To obtain the credit under
19s. 79.10 (9) (bm), the owner shall attest on the claim that the mobile home is the
20owner's principal dwelling, as defined in s. 79.10 (1) (dm). The treasurer shall reduce
21the owner's parking permit fee by the amount of any allowable credit. The treasurer
22shall furnish notice of all
amounts claims for credits
filed under this subdivision to
23the department of revenue as provided under s. 79.10 (1m).
SB114, s. 32
24Section
32. 79.10 (1) (dm) of the statutes is created to read:
SB114,9,2
179.10
(1) (dm) "Principal dwelling" means any dwelling that is used by the
2owner of the dwelling as a primary residence.
SB114, s. 33
3Section
33. 79.10 (1m) of the statutes is amended to read:
SB114,9,74
79.10
(1m) (a) Each municipality shall notify the department of revenue of the
5total amount of credits
to be paid claimed by taxpayers under sub. (9) (bm)
and the
6total number of parcels of taxable real property and personal property accounts in
7the municipality that are eligible for the credit under sub. (5).
SB114,9,108
(b) Counties and municipalities shall submit to the department of revenue all
9data related to the
lottery gaming credit and requested by the department of
10revenue.
SB114, s. 34
11Section
34. 79.10 (2) of the statutes is amended to read:
SB114,9,1912
79.10
(2) Notice to municipalities. On or before December 1 of the year
13preceding the distribution under sub. (7m) (a), the department of revenue shall
14notify the clerk of each town, village and city of the estimated fair market value, as
15determined under sub. (11), to be used to calculate the
lottery gaming credit under
16sub. (5) and of the amount to be distributed to it under sub. (7m) (a) on the following
174th Monday in July. The anticipated receipt of such distribution shall not be taken
18into consideration in determining the tax rate of the municipality but shall be
19applied as tax credits.
SB114, s. 35
20Section
35. 79.10 (5) of the statutes is amended to read:
SB114,9,2521
79.10
(5) Lottery Gaming credit. Each municipality shall receive, from the
22appropriation under s. 20.835 (3) (q), an amount determined by multiplying the
23school tax rate by the estimated fair market value, not exceeding the value
24determined under sub. (11), of every parcel of taxable real property
and every
25personal property account in the municipality on which a principal dwelling is
1located in the municipality and for which a claim for the credit under sub. (9) (bm)
2is made by the owner of the principal dwelling.
SB114, s. 36
3Section
36. 79.10 (7m) (b) (title) and 1. a. of the statutes are amended to read:
SB114,10,44
79.10
(7m) (b) (title)
Lottery Gaming credit.
SB114,10,95
1. a. The amount determined under sub. (5) with respect to
the number of
6parcels of taxable real property and personal property accounts
claims filed for which
7the town, village or city has furnished notice under sub. (1m) by March 1 shall be
8distributed from the appropriation under s. 20.835 (3) (q) by the department of
9administration on the 4th Monday in March.
SB114, s. 37
10Section
37. 79.10 (7r) of the statutes is created to read:
SB114,10,1411
79.10
(7r) Gaming credit certification reimbursement. (a) A county or city
12that performs the certification procedure under sub. (10) (a) shall receive, from the
13appropriation under s. 20.835 (3) (r), 50 cents for each gaming credit certified for a
14principal dwelling located in that county or city.
SB114,10,1915
(b) The amounts determined under par. (a) shall be distributed by the
16department of administration on the first Friday in September, 2000, and every 5th
17year thereafter, based on applications on file with the county or city on August 1. A
18county or city shall inform the department of revenue of the number of applications
19on file before August 16.
SB114,10,2520
(c) If the department of revenue determines before August 1 of the year
21following a distribution under par. (b) that a county or city received an overpayment
22or underpayment under par. (b) because of a late application or an erroneous
23payment, the department of revenue shall correct the overpayment or
24underpayment by reducing or increasing the subsequent year's distribution under
25par. (b). Corrections shall be made without interest.
SB114, s. 38
1Section
38. 79.10 (9) (bm) of the statutes is amended to read:
SB114,11,82
79.10
(9) (bm)
Lottery
Gaming credit. Except as provided in ss. 79.175 and
379.18, every owner of
taxable personal property or
a principal dwelling on a parcel
4of taxable real property is entitled to receive a
lottery gaming credit in an amount
5determined by multiplying the estimated fair market value
of the personal property
6or of the parcel of
taxable real property, not exceeding the value determined under
7sub. (11), by the school tax rate.
The owner shall receive the credit if the owner claims
8the credit in the manner provided under sub. (10) (a).
SB114, s. 39
9Section
39. 79.10 (9) (c) of the statutes is amended to read:
SB114,11,1410
79.10
(9) (c)
Credits shown on tax bill. The
lottery gaming credit under par.
11(bm) shall reduce the property taxes otherwise payable
for those taxpayers who are
12eligible to receive that credit and who complete the information required under sub.
13(10) (a), and the credit under par. (b) shall reduce the property taxes otherwise
14payable.
SB114, s. 40
15Section
40. 79.10 (10) of the statutes is created to read:
SB114,12,516
79.10
(10) Claiming the gaming credit. (a) Beginning with property taxes
17levied in 1999, the owner of a principal dwelling who is entitled to receive a gaming
18credit under sub. (9) (bm) may claim the credit by making an application on a form
19prescribed by the department of revenue. A claimant whose principal dwelling is on
20a parcel of taxable real property shall attest that, as of the certification date, the
21claimant is the owner of the property and uses the property as the claimant's
22principal dwelling. The certification date is January 1 of the year in which the
23property taxes are levied. The claimant shall file the application for the gaming
24credit with the treasurer of the county in which the property is located or, if the
25property is located in a city that collects taxes under s. 74.87, with the treasurer of
1the city in which the property is located. Subject to review by the department of
2revenue, a treasurer who receives a completed application shall direct that the
3property described in the application be identified on the next tax roll as property for
4which the owner is entitled to receive a gaming credit. A claim that is made under
5this paragraph is valid for 5 years.
SB114,12,116
(b) A person who becomes eligible for a credit under sub. (5) may claim the
7credit by filing an application, on a form prescribed by the department of revenue,
8with the treasurer of the county in which the property is located or, if the property
9is located in a city that collects taxes under s. 74.87, with the treasurer of the city in
10which the property is located. Claims made under this paragraph become invalid
11when claims made under par. (a) become invalid.
SB114,12,1512
(c) A person who becomes eligible for a credit under sub. (5) because of a
13purchase of a property may claim the credit by applying for it on the return under
14s. 77.22 (2). Claims made under this paragraph become invalid when claims made
15under par. (a) become invalid.
SB114,12,2216
(d) If the department of revenue determines that a credit was claimed by a
17taxpayer who was not entitled to the credit for reasons other than that the taxpayer
18failed to complete the information required under par. (a), the department of revenue
19shall collect the credit as a special charge against the county where the property for
20which the credit was claimed is located. The county shall instruct the appropriate
21taxation district to collect the credit as a special charge on the next property tax bill
22issued for the property.
SB114, s. 41
23Section
41. 79.10 (11) (title), (b) and (c) of the statutes are amended to read:
SB114,12,2424
79.10
(11) (title)
Lottery
Gaming credit estimated fair market value.
SB114,13,16
1(b) Before October 16, the department of administration shall determine the
2total funds available for distribution under the
lottery gaming credit in the following
3year and shall inform the joint committee on finance of that total. Total funds
4available for distribution shall be all existing and projected lottery proceeds
, as
5defined in s. 25.75 (1) (c), bingo revenues, as defined in s. 25.75 (1) (am), pari-mutuel
6wagering revenues, as defined in s. 25.75 (1) (d), and interest for the fiscal year of the
7distribution, less the amount estimated to be expended under ss. 20.455 (2) (r),
820.505 (8) (q) and (r), 20.566 (2) (r) and 20.835 (2) (q)
and (3) (r); less 20% of the
9amount estimated to be expended under s. 20.835 (3) (r) on the first Friday in
10September, 2005 or on the first Friday in September of every 5th year thereafter; and
11less the required reserve under s. 20.003 (5). The joint committee on finance may
12revise the total amount to be distributed if it does so at a meeting that takes place
13before November 1. If the joint committee on finance does not schedule a meeting
14to take place before November 1, the total determined by the department of
15administration shall be the total amount estimated to be distributed under the
16lottery gaming credit in the following year.
SB114,13,2217
(c) Before November 1, the department of administration shall inform the
18department of revenue of the total amount available for distribution under the
19lottery gaming credit in the following year. Before December 1, the department of
20revenue shall calculate, to the nearest $100, the estimated fair market value
21necessary to distribute the total amount available for distribution under the
lottery 22gaming credit in the following year.
SB114, s. 42
23Section
42. 79.11 (3) (b) of the statutes is amended to read:
SB114,14,3
179.11
(3) (b) Notwithstanding ss. 74.11 (2) (b) and 74.12 (2) (b), the
lottery 2gaming credit shall be deducted in its entirety from the first instalment. This
3paragraph does not apply to the payment of taxes in instalments under s. 74.87.
SB114, s. 43
4Section
43. 93.31 of the statutes is amended to read:
SB114,14,23
593.31 Livestock breeders association. The secretary of the Wisconsin
6livestock breeders association shall on and after July 1 of each year make a report
7to the department, signed by the president, treasurer and secretary of the
8association, setting forth in detail the receipts and disbursements of the association
9for the preceding fiscal year in such form and detail together with such other
10information as the department may require. On receipt of such reports, if the
11department is satisfied that the business of the association has been efficiently
12conducted during the preceding fiscal year and in the interest of and for the
13promotion of the special agricultural interests of the state and for the purpose for
14which the association was organized and if the final statement shows that all the
15receipts together with the state aid have been accounted for and disbursed for the
16proper and necessary purposes of the association, and in accordance with the laws
17of the state, then the department shall file a certificate with the department of
18administration and it shall draw its warrant and the state treasurer shall pay to the
19treasurer of the association the amount of the appropriations made available for the
20association by s. 20.115 (4) (a)
and (h) for the conduct of junior livestock shows and
21other livestock educational programs. The association may upon application to the
22state purchasing agent, upon such terms as he or she may require, obtain printing
23for the association under the state contract.
SB114, s. 44
24Section
44. 562.02 (2) (f) of the statutes is amended to read:
SB114,15,9
1562.02
(2) (f) Suspend or revoke any license or impose a forfeiture for any
2violation of this chapter or department rules relating to pari-mutuel racing. The
3department may suspend or revoke an occupational license issued under s. 562.05
4(1) (d) or impose a forfeiture on that licensee under this paragraph if the stewards
5do not hold a meeting under s. 562.04 (1) (b) or hold a meeting but do not suspend
6the license or impose a forfeiture. Upon appeal, the department may change any
7action of the stewards under s. 562.04 (1) (b). Fifty percent of the moneys received
8under this paragraph shall be
credited to the appropriation accounts under ss.
920.455 (2) (g) and 20.505 (8) (g) deposited into the gaming fund.
SB114, s. 45
10Section
45. 562.04 (1) (b) 4. of the statutes is amended to read:
SB114,15,1811
562.04
(1) (b) 4. If at least 2 stewards determine that the violation or conduct
12has occurred, the stewards may, under the schedule established by the department
13under s. 562.02 (1) (f), suspend a license issued under s. 562.05 (1) (d) for a period not
14to exceed 90 days or impose a forfeiture not to exceed $2,000 or both; or recommend
15that the department suspend a license for more than 90 days or impose a forfeiture
16exceeding $2,000 or both. Fifty percent of the moneys received under this
17subdivision shall be
credited to the appropriation accounts under ss. 20.455 (2) (g)
18and 20.505 (8) (g) deposited into the gaming fund.
SB114, s. 46
19Section
46. 562.04 (2) (d) of the statutes is amended to read:
SB114,15,2320
562.04
(2) (d) A fee for the supervision of racing by stewards or other racing
21officials employed by or under contract with the department. Any moneys received
22under this paragraph shall be
credited to the appropriation accounts under ss.
2320.455 (2) (g) and 20.505 (8) (g) deposited into the gaming fund.
SB114, s. 47
24Section
47. 562.05 (2) of the statutes is amended to read:
SB114,16,5
1562.05
(2) The department shall establish, by rule, the qualifications for any
2license required under sub. (1) and fix the fee for that license and any background
3investigation under sub. (7) related to that license. Any moneys received under this
4subsection shall be
credited to the appropriation accounts under ss. 20.455 (2) (g) and
520.505 (8) (g)
deposited into the gaming fund.
SB114, s. 48
6Section
48. 562.065 (3) (cm) of the statutes is created to read:
SB114,16,87
562.065
(3) (cm)
Moneys to be deposited into gaming fund. All moneys received
8under par. (c) shall be deposited into the gaming fund.
SB114, s. 49
9Section
49. 562.065 (3) (d) (title) and 2. of the statutes are amended to read:
SB114,16,1110
562.065
(3) (d) (title)
General program operations; aids to county and district
11fairs.
SB114,16,1412
2. The department shall
credit deposit the money received under subd. 1.
to the
13appropriation accounts under ss. 20.455 (2) (g) and 20.505 (8) (g)
into the gaming
14fund.
SB114, s. 50
15Section
50. 562.065 (3m) (c) (title) and 2. of the statutes are amended to read:
SB114,16,1716
562.065
(3m) (c) (title)
Allocation between Payment by licensee
and state
17association to the department.
SB114,16,2318
2. The licensee may retain 50% of the amount of the deduction under par. (a)
19remaining after the payment of purses under par. (b), and the payment of the
20licensee's cost under subd. 1. The licensee shall deposit the remaining 50% of that
21amount with the department. The department shall
credit deposit all moneys
22received under this subdivision
to the appropriation account under s. 20.505 (8) (i) 23into the gaming fund.
SB114, s. 51
24Section
51. 562.065 (4) of the statutes is amended to read:
SB114,17,5
1562.065
(4) Unclaimed prizes. Any winnings on a race which are not claimed
2within 90 days after the end of the period authorized for racing in that year under
3s. 562.05 (9) shall be paid to the department. The department shall
credit deposit 4moneys received under this subsection
to the appropriation accounts under ss.
520.455 (2) (g) and 20.505 (8) (g) into the gaming fund.
SB114, s. 52
6Section
52. 562.077 of the statutes is repealed.
SB114, s. 53
7Section
53. 562.09 (2) (e) of the statutes is amended to read:
SB114,17,118
562.09
(2) (e) The department shall establish, by rule, and charge fees for
9testing under this subsection. Fees received under this paragraph shall be
credited
10to the appropriation accounts under ss. 20.455 (2) (g) and 20.505 (8) (g) deposited into
11the gaming fund.
SB114, s. 54
12Section
54. 562.124 (2) of the statutes is amended to read:
SB114,17,2413
562.124
(2) If the department authorizes on-track pari-mutuel wagering on
14snowmobile racing under sub. (1m), the department shall regulate the pari-mutuel
15wagering and shall promulgate all rules necessary to administer this section. The
16department may promulgate rules that require persons who conduct snowmobile
17racing to be licensed by the department and the department may charge a fee to any
18person licensed under this subsection to cover the costs of the department in
19regulating on-track pari-mutuel wagering on snowmobile racing. Through its rules,
20the department shall do everything necessary to ensure the public interest and
21protect the integrity of the sport of snowmobile racing. If the department charges
22a fee to a person licensed under this subsection, the department shall deposit the
23moneys received
in into the
appropriation account under s. 20.505 (8) (g) gaming
24fund.
SB114, s. 55
25Section
55. 563.05 (6) of the statutes is repealed.
SB114, s. 56
1Section
56. 563.055 (6) of the statutes is created to read:
SB114,18,32
563.055
(6) All moneys received under this section shall be deposited into the
3gaming fund.
SB114, s. 57
4Section
57. 563.13 (4) of the statutes is amended to read:
SB114,18,85
563.13
(4) A $10 license fee for each bingo occasion proposed to be conducted
6and $5 for an annual license for each designated member responsible for the proper
7utilization of gross receipts.
All moneys received under this subsection shall be
8deposited into the gaming fund.
SB114, s. 58
9Section
58. 563.135 of the statutes is renumbered 563.135 (1).
SB114, s. 59
10Section
59. 563.135 (2m) of the statutes is created to read: