563.61(1)(g)
(g) The name of the depository and the title and number of the account.
563.61(2)
(2) The report shall be signed by the member responsible for the proper utilization of gross receipts for the bingo occasion.
563.61(3)
(3) If no bingo games are held on a date when a license authorizes them to be held, a report to that effect shall be filed with the department.
563.62
563.62
Reports improperly filed. 563.62(1)
(1) The department may refuse to renew a license of an organization found to be delinquent in filing its financial statement or found to have filed an incomplete statement of bingo operations.
563.62(2)
(2) If a licensed organization fails to file a financial statement of bingo operations within 5 days after notification by the department of the delinquency, the department may suspend the license, pending the filing of the financial statement.
563.62(3)
(3) If the financial statement filed by a licensed organization is not fully, accurately and truthfully completed, the department may refuse to renew a license or may suspend a license until such time as a statement in proper form has been filed.
563.63(1)(1) Each licensed organization shall maintain one account which shall be designated as the "bingo account" and which shall be a regular or interest-bearing checking, share draft or negotiable order of withdrawal account from which canceled checks, share drafts or negotiable orders of withdrawal, or microfilm copies of any of them, may be obtained. All gross receipts derived from the conduct of bingo shall be deposited into the bingo account. No other receipts may be deposited in a bingo account. Deposits shall be made within 5 days following the date of a bingo occasion. All accounts shall be maintained in a financial institution located in this state.
563.63(2)(a)(a) All withdrawals from the bingo account shall be by checks or other drafts having preprinted consecutive numbers, signed by the duly authorized person and made payable to a specific person. Except as permitted in
par. (b), no such check or other draft shall be issued payable to "cash" or to "bearer".
563.63(2)(b)
(b) If more than one player is declared to be the winner on the call of the same number in the same bingo game and an equal division of the cash prize is $10 or less for each winner, a check for the game total prize may be issued to "Cash—Game #—" and the winners paid with cash from that check.
563.63(3)
(3) Checks or other drafts drawn on the bingo account shall be for one or more of the following purposes:
563.63(3)(a)
(a) The payment of necessary and reasonable expenses incurred in connection with the conduct of bingo, including prizes, bingo supplies and equipment, utilities, license fees and taxes.
563.63(5)
(5) Gross receipts derived from the conduct of bingo shall not be commingled with any other funds of the licensed organization. Except as permitted by
sub. (3) (b), no part of such receipts shall be transferred to any other account maintained by the licensed organization.
563.63 Cross-reference
Cross Reference: See also ch.
Game 44, Wis. adm. code.
563.64
563.64
Bookkeeping and accounts. 563.64(1)
(1) Each licensed organization shall maintain a single entry or double entry bookkeeping system for the purpose of recording all receipts and expenditures in connection with the conduct of bingo and the disbursement of profits derived therefrom. Such bookkeeping system shall consist of a columnar book maintained on a calendar or fiscal year basis.
563.64(2)
(2) The columnar book, deposit books, canceled checks, records of share drafts, check books, records of share accounts, records of negotiable orders of withdrawal, deposit slips, bank statements and copies of financial statements of bingo operations and all other books and accounts shall be maintained for not less than 4 years and shall be available at reasonable times for examination by the department or its authorized representative. The department may require the licensed organization to obtain microfilm copies of share drafts to the extent necessary for examination purposes. All documents supporting the entries made in the books of accounts shall be kept by the licensed organization for a period of not less than 4 years. Such documents shall include, but are not limited to, bank statements, canceled checks, records of share drafts, deposit slips and invoices for all expenditures.
563.65
563.65
Proper and legitimate expenditures; reimbursement and waiver. If a financial audit of a licensed organization shows that an expenditure of bingo funds was not a proper and legitimate expenditure and the department requests that the licensed organization reimburse the appropriate bingo account in an amount equal to the amount so expended, the licensed organization may appeal the request to the department. The department may waive or reduce the amount of any such reimbursement if the licensed organization presents evidence satisfactory to the department that the licensed organization acted in good faith and by mistake or inadvertently in so expending the funds.
563.66
563.66
Financial report to membership. 563.66(1)
(1) At least once a year, each licensed organization shall report the following information in writing to its membership regarding the bingo occasions which it has conducted:
563.66(1)(f)
(f) Any interest earned on profits deposited in interest-bearing accounts.
563.66(2)
(2) The information reported under
sub. (1) shall be incorporated into the minutes or records of each licensed organization. If a licensed organization is an auxiliary or affiliate of a parent organization, a copy of the written report shall be filed with the executive officer of the parent organization and incorporated into its minutes.
563.66 History
History: 1973 c. 156;
1989 a. 147;
1991 a. 269 s.
782jh; Stats. 1991 s. 563.66.
563.68
563.68
Expenditure of bingo funds after cessation of bingo. A licensed organization which has ceased to conduct bingo for any reason and has unexpended bingo funds shall disburse such funds in any of the following ways:
563.68(1)
(1) As provided under
s. 563.51 (8) within one year after the cessation of the conduct of bingo.
563.68(2)
(2) In accordance with a plan of expenditure approved in advance by the department.
563.69
563.69
Exemptions; community-based residential facilities, senior citizen community centers and adult family homes. This subchapter does not apply to an organization listed under
s. 563.11 (1) (b) to
(d).
563.69 History
History: 1989 a. 147;
1991 a. 269 s.
782jp; Stats. 1991 s. 563.69.
ENFORCEMENT AND PENALTIES
563.71
563.71
Duties of the department of justice. 563.71(1)(a)(a) Whenever the attorney general files with a circuit or supplemental court commissioner a statement that the attorney general believes that a violation of this chapter has occurred, the commissioner shall issue a subpoena for any person requested or named by the attorney general. Mileage and witness fees need not be paid in advance, but only verified claims for mileage and fees which are approved by the attorney general shall be paid out of the state treasury and charged to the appropriation under
s. 20.455 (1) (d) and shall be the same rates as those paid witnesses in circuit court.
563.71(1)(b)
(b) Testimony from persons subpoenaed under
par. (a) shall be taken by a stenographic reporter and transcribed and read to or by the witness and subscribed to by the witness, unless the parties represented stipulate upon the record that the reading of the transcript of such testimony to or by the witness and his or her signature thereto are waived and that the transcript may be used with like force and effect as if read and subscribed by the witness. The attendance of the witness for the purpose of reading and subscribing to the transcript may be compelled in the same manner that his or her attendance to be examined may be compelled.
563.71(1)(c)
(c) The supplemental court commissioner shall be entitled to the fees under
s. 814.68 (1). All such fees and all other costs and expenses incident to such inquiry shall be paid out of the appropriation under
s. 20.455 (1) (d).
563.71(2)
(2) Violations a public nuisance. A violation of this chapter constitutes a public nuisance under
ch. 823, irrespective of any criminal prosecution which may be or is commenced based on the same acts.
563.71(3)
(3) Application. This section does not apply to
subch. VIII.
563.72
563.72
Inspection for enforcement. Any peace officer or district attorney, within their respective jurisdictions, or an authorized employee of the department, may, at all reasonable hours, enter the premises where a bingo occasion is being conducted and examine the books, papers and records of the licensed organization to determine if all proper taxes or fees imposed have been paid. Any refusal to permit such examination of the premises by the licensed organization, its agent or an employee or the person in charge of the premises to which the bingo license relates, constitutes sufficient grounds for the suspension or revocation of a license, and is punishable under
s. 563.73 (2). In addition, such refusal constitutes sufficient grounds for any peace officer or other persons authorized under this section within their respective jurisdictions or authority to employ whatever reasonable action is necessary to conduct inspections permitted by this section.
563.73(2)
(2) Whoever violates any other provision of this chapter may be fined not more than $5,000 or imprisoned not more than 90 days or both.
563.73(3)
(3) The department of justice or the district attorney of the county where the violation occurs may commence an action in the name of the state to recover a civil forfeiture to the state of not more than $10,000 for the violation of any provision of this chapter.
563.73(4)
(4) The department of justice, the department or the district attorney of a county of an actual or potential violation, after informing the department of justice, may commence an action in the circuit court in the name of the state to restrain any violation of any provision of this chapter. The court may, prior to entry of final judgment, make such an order or judgment as necessary to restore to any person any pecuniary loss suffered because of the acts or practices involved in the violation, provided proof thereof is submitted to the court. The department of justice may subpoena persons, require the production of books and other documents and request the department to exercise its authority to aid in the investigation of alleged violations of this section.
563.73 History
History: 1973 c. 156;
1977 c. 426;
1989 a. 147 s.
45; Stats. 1989 s. 163.73;
1991 a. 269 s.
782kp; Stats. 1991 s. 563.73;
1995 a. 27 s.
9123 (6pp);
1997 a. 27.
GROSS RECEIPTS TAX
563.80
563.80
Gross receipts tax. 563.80(1)(1) An occupational tax is imposed on those gross receipts of any licensed organization which are derived from the conduct of bingo, in the following amounts:
563.80(1)(a)
(a) One percent of the first $30,000 in gross receipts received by a licensed organization during a year.
563.80(1)(b)
(b) Two percent of the gross receipts received by a licensed organization during a year that exceed $30,000.
563.80 History
History: 1973 c. 156;
1991 a. 269 s.
782Ld; Stats. 1991 s. 563.80;
1997 a. 237;
1999 a. 5.
RAFFLES
563.90
563.90
Qualified organizations. Any local religious, charitable, service, fraternal or veterans organization or any organization to which contributions are deductible for federal income tax purposes or state income or franchise tax purposes, which has been in existence for one year immediately preceding its application for a license or which is chartered by a state or national organization which has been in existence for at least 3 years, may conduct a raffle upon receiving a license for the raffle event from the department. No other person may conduct a raffle in this state.
563.90 Annotation
The "local" requirement applies to all applicants, including tax-exempt organizations. Knights of Columbus v. Bingo Control Board,
151 Wis. 2d 404,
444 N.W.2d 447 (Ct. App. 1989).
563.90 Annotation
Certain political organizations and subdivisions of the state may qualify for a raffle license. 67 Atty. Gen. 323.
563.90 AnnotationEligibility requirements for licensure discussed.
76 Atty. Gen. 115.
563.905
563.905
Definitions. In this subchapter:
563.905(1)
(1) "Local organization" means an organization whose activities are limited to this state or to a specific geographical area within this state.
563.905(2)
(2) "Service organization" includes all of the following:
563.905(2)(a)
(a) A labor organization, as defined in
s. 5.02 (8m), whose jurisdiction is limited to a specific geographical area within the state.
563.905(2)(b)
(b) A political party, as defined in
s. 5.02 (13), except a state committee registered under
s. 11.05 and organized exclusively for political purposes under whose name candidates appear on a ballot at any election.
563.905 History
History: 1987 a. 240;
1989 a. 147;
1991 a. 269 s.
782Lt; Stats. 1991 s. 563.905.
563.91
563.91
Limit. No qualified organization under
s. 563.90 may conduct more than 200 raffles or more than one calendar raffle during a year.
563.91 History
History: 1977 c. 426;
1983 a. 222;
1989 a. 147;
1991 a. 269 s.
782md; Stats. 1991 s. 563.91.
563.92(1m)(1m) The department may issue a Class A license for the conduct of a raffle in which some or all of the tickets for that raffle are sold on days other than the same day as the raffle drawing and in which equal shares of a single ticket may be sold to one or more purchasers. The department may issue a Class B license for the conduct of a raffle in which all of the tickets for that raffle are sold on the same day as the raffle drawing.
563.92(2)
(2) The fee for a raffle license shall be $25 and shall be remitted with the application. A raffle license shall be valid for 12 months and may be renewed as provided in
s. 563.98 (1g). The department shall issue the license within 30 days after the filing of an application if the applicant qualifies under
s. 563.90 and has not exceeded the limits of
s. 563.91. All moneys received by the department under this subsection shall be credited to the appropriation account under
s. 20.505 (8) (j).
