SB282: Bill Text

SB282, s. 30 Section 30. 66.74 of the statutes is repealed.

SB282, s. 31 Section 31. 71.02 (1) of the statutes is amended to read:

SB282,8,14 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 multijurisdictional 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, winnings from a casino or bingo hall that is located in this state and that is operated by a Native American tribe or band 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. A single-owner entity that is disregarded as a separate entity under section 7701 of the Internal Revenue Code is disregarded as a separate entity under this chapter, and its owner is subject to the tax on the entity's income.

SB282, s. 32 Section 32. 71.04 (1) (a) of the statutes is amended to read:

SB282,9,20 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 multijurisdictional 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 purses under ch. 562 is taxable by this state. Income of nonresident individuals, estates and trusts from winnings from a casino or bingo hall that is located in this state and that is operated by a Native American tribe or band shall follow the situs of the casino or bingo hall. 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).

SB282, s. 33 Section 33. 71.04 (7) (f) 16. of the statutes is repealed.

SB282, s. 34 Section 34. 71.07 (3m) (c) 1. of the statutes, as affected by 1999 Wisconsin Act 5, is amended to read:

SB282,9,25 71.07 (3m) (c) 1. Any claimant may claim against taxes otherwise due under this chapter a percentage, as determined by the department under subd. 3., 10% of the property taxes accrued in the taxable year to which the claim relates, up to a maximum claim of $1,500 $1,000, except that the credit under this subsection plus the credit under subch. IX may not exceed 95% of the property taxes accrued on the farm.

SB282, s. 35 Section 35. 71.07 (3m) (c) 3. of the statutes, as created by 1999 Wisconsin Act 5, is repealed.

SB282, s. 36 Section 36. 71.07 (3m) (e) of the statutes is created to read:

SB282,10,10 71.07 (3m) (e) New claims. No claim may be filed under this subsection for a taxable year that begins after December 31, 2000, based on property taxes accrued in the previous year.

SB282, s. 37 Section 37. 71.25 (5) (a) 24. of the statutes is repealed.

SB282, s. 38 Section 38. 71.25 (9) (f) 16. of the statutes is repealed.

SB282, s. 39 Section 39. 71.28 (2m) (c) 1. of the statutes, as affected by 1999 Wisconsin Act 5, is amended to read:

SB282,10,20 71.28 (2m) (c) 1. Any claimant may claim against taxes otherwise due under this chapter a percentage, as determined by the department under subd. 3., 10% of the property taxes accrued in the taxable year to which the claim relates, up to a maximum claim of $1,500 $1,000, except that the credit under this subsection plus the credit under subch. IX may not exceed 95% of the property taxes accrued on the farm.

SB282, s. 40 Section 40. 71.28 (2m) (c) 3. of the statutes, as created by 1999 Wisconsin Act 5, is repealed.

SB282, s. 41 Section 41. 71.28 (2m) (e) of the statutes is created to read:

SB282,11,3 71.28 (2m) (e) New claims. No claim may be filed under this subsection for a taxable year that begins after December 31, 2000, based on property taxes accrued in the previous year.

SB282, s. 42 Section 42. 71.47 (2m) (c) 1. of the statutes, as affected by 1999 Wisconsin Act 5, is amended to read:

SB282,11,11 71.47 (2m) (c) 1. Any claimant may claim against taxes otherwise due under this chapter a percentage, as determined by the department under subd. 3., 10% of the property taxes accrued in the taxable year to which the claim relates, up to a maximum claim of $1,500 $1,000, except that the credit under this subsection plus the credit under subch. IX may not exceed 95% of the property taxes accrued on the farm.

SB282, s. 43 Section 43. 71.47 (2m) (c) 3. of the statutes, as created by 1999 Wisconsin Act 5, is repealed.

SB282, s. 44 Section 44. 71.47 (2m) (e) of the statutes is created to read:

SB282,11,17 71.47 (2m) (e) New claims. No claim may be filed under this subsection for a taxable year that begins after December 31, 2000, based on property taxes accrued in the previous year.

SB282, s. 45 Section 45. 71.67 (4) of the statutes is repealed.

SB282, s. 46 Section 46. 71.67 (5) of the statutes is repealed.

SB282, s. 47 Section 47. 71.78 (4) (L) of the statutes is repealed.

SB282, s. 48 Section 48. 73.0301 (1) (d) 7m. of the statutes is amended to read:

SB282,11,22 73.0301 (1) (d) 7m. A license issued under s. 562.05 or 563.24.

SB282, s. 49 Section 49. 74.09 (3) (b) 6. of the statutes is repealed.

SB282, s. 50 Section 50. 74.09 (3) (b) 7. of the statutes is repealed.

SB282, s. 51 Section 51. 74.29 of the statutes is amended to read:

SB282,12,7 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.

SB282, s. 52 Section 52. 77.22 (2) (intro.) of the statutes is amended to read:

SB282,12,11 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:

SB282, s. 53 Section 53. 77.23 of the statutes is amended to read:

SB282,12,19 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.

SB282, s. 54 Section 54. 77.61 (5) (b) 9. of the statutes is repealed.

SB282, s. 55 Section 55. 79.10 (1) (dm) of the statutes, as created by 1999 Wisconsin Act 5, is repealed.

SB282, s. 56 Section 56. 79.10 (1) (g) of the statutes is repealed.

SB282, s. 57 Section 57. 79.10 (1m) of the statutes is repealed.

SB282, s. 58 Section 58. 79.10 (2) of the statutes, as affected by 1999 Wisconsin Act 5, is amended to read:

SB282,13,10 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 and gaming 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.

SB282, s. 59 Section 59. 79.10 (5) of the statutes, as affected by 1999 Wisconsin Act 5, is repealed.

SB282, s. 60 Section 60. 79.10 (6m) of the statutes is amended to read:

SB282,14,2 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.

SB282, s. 61 Section 61. 79.10 (7m) (b) of the statutes, as affected by 1999 Wisconsin Act 5, is repealed.

SB282, s. 62 Section 62. 79.10 (7r) of the statutes, as created by 1999 Wisconsin Act 5, is repealed.

SB282, s. 63 Section 63. 79.10 (9) (bm) of the statutes, as affected by 1999 Wisconsin Act 5, is repealed.

SB282, s. 64 Section 64. 79.10 (9) (c) of the statutes, as affected by 1999 Wisconsin Act 5, is repealed and recreated to read:

SB282,14,12 79.10 (9) (c) Credits shown on tax bill. The credit under par. (b) shall reduce the property taxes otherwise payable.

SB282, s. 65 Section 65. 79.10 (10) of the statutes, as created by 1999 Wisconsin Act 5, is repealed.

SB282, s. 66 Section 66. 79.10 (11) of the statutes, as affected by 1999 Wisconsin Act 5, is repealed.

SB282, s. 67 Section 67. 79.11 (2) of the statutes, as affected by 1999 Wisconsin Act 5, is amended to read:

SB282,14,22 79.11 (2) Except as provided in s. 79.10 (10) (d), the The payment of the difference between the total tax which is due on any property less the amount of the tax credits applicable to such property authorized by this subchapter shall be considered payment in full of the property taxes due thereon in that year.

SB282, s. 68 Section 68. 79.11 (3) (b) of the statutes, as affected by 1999 Wisconsin Act 5, is repealed.

SB282, s. 69 Section 69. 79.13 of the statutes, as created by 1999 Wisconsin Act 5, is repealed.

SB282, s. 70 Section 70. 125.07 (3) (a) 5. of the statutes is amended to read:

SB282,15,5 125.07 (3) (a) 5. Ski chalets, golf courses and golf clubhouses, racetracks licensed under ch. 562, curling clubs, private soccer clubs and private tennis clubs.

SB282, s. 71 Section 71. 125.51 (4) (q) of the statutes is repealed.

SB282, s. 72 Section 72. 165.25 (3r) of the statutes is amended to read:

SB282,15,11 165.25 (3r) Avoid conflict of interest. Require that attorneys in different organizational subunits in the department prosecute violations of chs. 562 563 to 569 or Indian gaming compacts entered into under s. 14.035 and defend any department, agency, official, employe or agent under subs. (1), (4) (a) and (6).

SB282, s. 73 Section 73. 165.25 (4) (a) of the statutes is amended to read:

SB282,15,18 165.25 (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.

SB282, s. 74 Section 74. 165.70 (3m) of the statutes is amended to read:

SB282,15,22 165.70 (3m) The attorney general shall establish a separate bureau in the division of criminal investigation in which all of the department's gaming law enforcement responsibilities under chs. 562 563 to 569 and 945 shall be performed.

SB282, s. 75 Section 75. 182.020 of the statutes is amended to read:

SB282,16,5 182.020 Driving park corporation. Notwithstanding ch. 562, any Any corporation formed under this chapter to establish, maintain and manage any driving park may have grounds and courses for improving and testing the speed of horses and may offer and award prizes for competition; but no racing for any bet or wager shall be allowed; and any such corporation may prevent gambling or betting of any kind, and preserve order on its grounds, and establish rules therefor, and appoint officers and agents who, for that purpose, shall have the power of constables.

SB282, s. 76 Section 76. 227.01 (13) (ze) of the statutes is repealed.

SB282, s. 77 Section 77. Chapter 562 of the statutes, as affected by 1997 Wisconsin Act 283 and 1999 Wisconsin Act 5, is repealed.

SB282, s. 78 Section 78. 563.055 (6) of the statutes, as created by 1999 Wisconsin Act 5, is amended to read:

SB282,16,12 563.055 (6) All moneys received under this section shall be credited to the appropriation account under s. 20.505 (8) (jm) (j).

SB282, s. 79 Section 79. 563.13 (4) of the statutes, as affected by 1999 Wisconsin Act 5, is amended to read:

SB282,16,18 563.13 (4) A $10 license fee for each bingo occasion proposed to be conducted and $5 for an annual license for each designated member responsible for the proper utilization of gross receipts. All moneys received under this subsection shall be credited to the appropriation account under s. 20.505 (8) (jm) (j).

SB282, s. 80 Section 80. 563.135 (2m) of the statutes, as created by 1999 Wisconsin Act 5, is amended to read:

SB282,16,22 563.135 (2m) All moneys received under sub. (1) shall be credited to the appropriation account under s. 20.505 (8) (jm) (j).

SB282, s. 81 Section 81. 563.16 of the statutes, as affected by 1999 Wisconsin Act 5, is amended to read:

SB282,17,12 563.16 Amendment of license to conduct bingo. Upon application by a licensed organization, a license may be amended, if the subject matter of the amendment properly and lawfully could have been included in the original license. An application for an amendment to a license shall be filed and processed in the same manner as an original application. An application for the amendment of a license shall be accompanied by a $3 fee. If any application for amendment seeks approval of additional bingo occasions or designates a new member responsible for the proper utilization of gross receipts, the appropriate fee under s. 563.13 (4) also shall be paid. If the department approves an application for an amendment to a license, a copy of the amendment shall be sent to the applicant who shall attach it to the original license. All moneys received under this section shall be credited to the appropriation account under s. 20.505 (8) (jm) (j).

SB282, s. 82 Section 82. 563.22 (2) (c) of the statutes, as created by 1999 Wisconsin Act 5, is amended to read:

SB282,17,16 563.22 (2) (c) All moneys received under this subsection shall be credited to the appropriation account under s. 20.505 (8) (jm) (j).

SB282, s. 83 Section 83. 563.80 (2m) of the statutes, as created by 1999 Wisconsin Act 5, is repealed.

SB282, s. 84 Section 84. Chapter 565 of the statutes, as affected by 1997 Wisconsin Acts 27 and 283 and 1999 Wisconsin Act 5, is repealed.

SB282, s. 85 Section 85. 778.30 (1) (c) of the statutes is repealed.

SB282, s. 86 Section 86. 778.30 (2) (a) 2. of the statutes is repealed.

SB282, s. 87 Section 87. 895.055 (3) of the statutes is amended to read:

SB282,18,2 895.055 (3) This section does not apply to any promise, agreement, note, bill, bond, mortgage, conveyance or other security that is permitted under chs. 562 563 to 569 or under state or federal laws relating to the conduct of gaming on Indian lands.

SB282, s. 88 Section 88. 895.056 (4) of the statutes is amended to read:

SB282,18,6 895.056 (4) This section does not apply to any property that is permitted to be played, bet or wagered under chs. 562 563 to 569 or under state or federal laws relating to the conduct of gaming on Indian lands.

SB282, s. 89 Section 89. 945.01 (1) (d) of the statutes is repealed.

SB282, s. 90 Section 90. 945.01 (1) (e) of the statutes is repealed.