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:
SB114,18,1211
563.135
(2m) All moneys received under sub. (1) shall be deposited into the
12gaming fund.
SB114, s. 60
13Section
60. 563.16 of the statutes is amended to read:
SB114,18,25
14563.16 Amendment of license to conduct bingo. Upon application by a
15licensed organization, a license may be amended, if the subject matter of the
16amendment properly and lawfully could have been included in the original license.
17An application for an amendment to a license shall be filed and processed in the same
18manner as an original application. An application for the amendment of a license
19shall be accompanied by a $3 fee. If any application for amendment seeks approval
20of additional bingo occasions or designates a new member responsible for the proper
21utilization of gross receipts, the appropriate fee under s. 563.13 (4) also shall be paid.
22If the department approves an application for an amendment to a license, a copy of
23the amendment shall be sent to the applicant who shall attach it to the original
24license.
All moneys received under this section shall be deposited into the gaming
25fund.
SB114, s. 61
1Section
61. 563.22 (2) (c) of the statutes is created to read:
SB114,19,32
563.22
(2) (c) All moneys received under this subsection shall be deposited into
3the gaming fund.
SB114, s. 62
4Section
62. 563.80 of the statutes is renumbered 563.80 (1).
SB114, s. 63
5Section
63. 563.80 (2m) of the statutes is created to read:
SB114,19,76
563.80
(2m) All moneys received under sub. (1) shall be deposited into the
7gaming fund.
SB114, s. 64
8Section
64. 563.92 (2) of the statutes is amended to read:
SB114,19,149
563.92
(2) The fee for a raffle license shall be $25 and shall be remitted with
10the application. A raffle license shall be valid for 12 months and may be renewed as
11provided in s. 563.98 (1g). The department shall issue the license within 30 days
12after the filing of an application if the applicant qualifies under s. 563.90 and has not
13exceeded the limits of s. 563.91.
All moneys received by the department under this
14subsection shall be credited to the appropriation account under s. 20.505 (8) (j).
SB114, s. 65
15Section
65. 563.98 (1g) of the statutes is amended to read:
SB114,19,1916
563.98
(1g) An organization licensed under this subchapter may renew the
17license by submitting a $25 renewal fee with the report under sub. (1).
All moneys
18received under this subsection shall be credited to the appropriation account under
19s. 20.505 (8) (j).
SB114, s. 66
20Section
66. 565.02 (6) of the statutes is amended to read:
SB114,19,2221
565.02
(6) The department shall deposit all gross lottery revenues, as defined
22in s. 25.75 (1) (b), in the
lottery gaming fund.
SB114, s. 67
23Section
67. 565.02 (7) of the statutes is amended to read:
SB114,20,1524
565.02
(7) Not later than March 1 of each year, the department shall submit
25to the joint committee on finance a report that includes an estimate for that fiscal
1year and for the subsequent fiscal year of the gross revenues from the sale of lottery
2tickets and lottery shares, the total amount paid as prizes and the prize payout ratio
3for each type of lottery game offered, and an evaluation of the effect of prize payout
4ratios of lottery games on lottery sales, lottery operating costs and on maximizing the
5revenue available for the
lottery gaming property tax credit. If, within 14 working
6days after the date on which the committee receives the report, the cochairpersons
7of the committee notify the department that the committee has scheduled a meeting
8for the purpose of reviewing the department's proposed prize payouts, the
9department may proceed with its plans for the prize payouts for the subsequent fiscal
10year only upon approval of the plans by the committee. If the cochairpersons of the
11committee do not notify the department within 14 working days after the date on
12which the committee receives the report that the committee has scheduled a meeting
13for the purpose of reviewing the department's proposed prize payouts, the
14department's plans for the prize payouts for the subsequent fiscal year are
15considered approved by the committee.
SB114,20,1717
(1)
Position authorizations; department of administration.
SB114,20,2218
(a)
The authorized FTE positions for the department of administration, funded
19from the appropriation account under section 20.505 (8) (g) of the statutes, as
20affected by this act, are decreased by 27.85 PR positions on the effective date of this
21paragraph, for the purpose of providing general program operations related to
22pari-mutuel wagering.
SB114,21,223
(b)
The authorized FTE positions for the department of administration, funded
24from the appropriation account under section 20.505 (8) (j) of the statutes, as affected
1by this act, are decreased by 3.0 PR positions on the effective date of this paragraph,
2for the purpose of providing general program operations related to bingo games.
SB114,21,73
(c)
The authorized FTE positions for the department of administration, funded
4from the appropriation account under section 20.505 (8) (q) of the statutes, as created
5by this act, are increased by 27.85 SEG positions on the effective date of this
6paragraph, for the purpose of providing general program operations related to
7pari-mutuel wagering.
SB114,21,118
(d)
The authorized FTE positions for the department of administration, funded
9from the appropriation account under section 20.505 (8) (r) of the statutes, as created
10by this act, are increased by 3.0 SEG positions on the effective date of this paragraph,
11for the purpose of providing general program operations related to bingo games.
SB114,21,1612
(2)
Position authorizations; department of justice. The authorized FTE
13positions for the department of justice, funded from the appropriation account under
14section 20.455 (2) (g) of the statutes, as affected by this act, are decreased by 1.0 PR
15position on the effective date of this paragraph, for the purpose of performing gaming
16law enforcement responsibilities.