b. Descriptions of reporting and bookkeeping procedures required: Customers must be provided with an annual water quality report. Certified operators will be required to document attendance at training sessions.
c. Description of professional skills required: Skills to become a certified operator. Otherwise no new skills required.
Environmental Assessment
Notice is hereby further given that the Department has made a preliminary determination that this action does not involve significant adverse environmental effects and does not need an environmental analysis under ch. NR 150, Wis. Adm. Code. However, based on the comments received, the Department may prepare an environmental analysis before proceeding with the proposal. This environmental review documents would summarize the Department's consideration of the impacts of the proposal and reasonable alternatives.
Hearing Information
February 14, 2000 Pinery Room
Monday Public Library
at 1:00 p.m. 1001 Main Street
Stevens Point, WI
February 15, 2000 Lounge
Tuesday Winnebago Co. Courthouse
at 1:00 p.m. 415 Jackson Ave.
Oshkosh, WI
February 16, 2000 Gov. Thompson Fish Hatchery
Wednesday 951 W. Maple
at 12:00 p.m. Spooner, WI
February 17, 2000 Room G55/G59
Thursday Waukesha Co. Courthouse
at 9:00 a.m. 515 W. Moorland Blvd.
Waukesha, WI
February 18, 2000 Room 611A, GEF #2
Friday 101 S. Webster St.
at 1:00 p.m. Madison, WI
Notice is hereby further given that pursuant to the Americans with Disabilities Act, reasonable accommodations, including the provision of information material in an alternative format, will be provided for qualified individuals with disabilities upon request. Please call Don Swailes at (608) 266-7093 with specific information on your request at least 10 days before the date of the scheduled hearing.
Written Comments
Written comments on the proposed rule may be submitted to Mr. Don Swailes, Bureau of Drinking Water and Groundwater, P.O. Box 7921, Madison, WI 53707 no later than March 10, 2000. Written comments will have the same weight and effect as oral statements presented at the hearings. A copy of the proposed rule [ DG-3-00] and fiscal estimate may be obtained from Mr. Swailes.
Fiscal Estimate
Fiscal Impacts
Cost increases accruing to the Department are a result of increased monitoring and reporting requirements under the CCR, IESWTR, and D/DBP rules, and development and implementation of the OpCert program. With new monitoring and reporting requirements on regulated facilities,- there will also be increased enforcement activities as a result of new violations and ultimately, there will be an increase in plan review and technical assistance to systems as a result of installation of new equipment to meet new standards. All initial cost increases to the Department from CCR, IFS WTR, and DIDBP rules are covered through ongoing upgrades to our automated compliance tracking system and technical assistance set aside funds from federal drinking water revolving loan grants. Development and implementation of an OpCert program will be covered by a specific OpCert set aside from the drinking water state revolving loan funds. Monitoring and reporting increases will not be felt fully until the follow on regulations to the IESWTR and DIDBP rules are promulgated. When the next rules are promulgated, increased resources will be requested through the budget process.
Cost increases to local government will result from CCR requirements, new monitoring and analytical requirements associated with the IESWTR and D/DBP rules, and for school districts only, new requirements for a certified operators. CCR requirements for municipal systems are estimated by U.S. EPA at an average annual cost of $442/year/system, but since all municipal systems have already provided the notice in 1999, addition of the CCR to State Codes will not create any additional cost. U.S. EPA has estimated the worst case average annual cost for implementation of the D/DBP rule to be about $8900/year/disinfecting system. However, for the vast majority of Wisconsin's disinfecting municipal water systems, the cost should be less than $1000/year. IESWTR costs are only incurred by Wisconsin's 20 surface water systems. These systems, as a result of federal direct implementation of the Information Collection Rule and the 1993 cryptosporidium incident in Milwaukee, have already either installed or are currently installing the equipment necessary to meet requirements of the IESWTR. Based on national cost estimates, average system cost of implementing the IESWTR is approximately $1.1 15 million/year. However, that estimate assumes systems have made no improvements in their treatment processes prior to promulgation of the rule, which is not the case in Wisconsin.
Long-Range Fiscal Implications
Over a 2 - 4 year period new rules associated with the IESWTR and the D/DBP regulation will create a need for additional Department resources. Resources would be used for both contractors and permanent staff. In addition, other new regulations unrelated to the aforementioned rules must be incorporated in State Codes, further taxing existing resources.
Notice of Proposed Rule
Revenue
Notice is hereby given that pursuant to s. 227.11 (2) Stats., and interpreting ss. 66.058 (3) and 79.10 (10), Stats., and according to the procedure set forth in s. 227.16 (2) (e), Stats., the Department of Revenue will adopt the following rule as proposed in this notice without public hearing unless, within 30 days after publication of this notice on February 1, 2000 , it is petitioned for a public hearing by 25 natural persons who will be affected by the rule, a municipality which will be affected by the rule, or an association which is representative of a farm, labor, business or professional group which will be affected by the rule.
Analysis Prepared by Dept. of Revenue
Statutory authority: s. 227.11 (2)
Statutes interpreted: ss. 66.058 (3) and 79.10 (10)
The lottery credit program was enacted by 1991 Wis. Act 39. Chapter Tax 20 was created to guide the administration of the lottery credit and first applied to the credit against 1991 property taxes. Chapter Tax 20 was amended to guide the administration of the lottery credit against property taxes for 1992 and thereafter.
Prior to 1996, homeowners claimed the credit on a property through an annual application in which they attested that as of the January 1 certification date, they were the owner of the property which they used as their primary residence. Also prior to 1996, an incorporated municipality could request the department of revenue's approval to administer the lottery credit within its jurisdiction.
In 1996, a circuit court found the distribution of the lottery credit to homeowners violated the uniformity clause of the state's constitution. As a result, no lottery credits were extended on 1996/97 property tax bills. Following 1997 Wis. Act 27, lottery credits were extended to all taxable properties, including personal property, on 1997/98 and 1998/99 property tax bills.
The 1997/99 and 1999/01 Legislatures approved a joint resolution to amend the Constitution by requiring that proceeds from lottery, pari-mutuel on-track betting and bingo be used for property tax relief for state residents; the proposed amendment further specified that the property tax relief would not have to conform to the rules for uniform taxation. On April 6, 1999, Wisconsin voters approved the proposed amendment.
1999 Wis. Act 5 requires that the lottery credit be distributed to owners of primary residences.
1999 Wis. Act 5 is similar to the law prior to 1996 in that the lottery credit is to be distributed to homeowners through a precertification process. However, 1999 Wis. Act 5 differs from the law prior to 1996 in the following respects:
1) The name of the credit is changed from the lottery credit to the lottery and gaming credit;
2) Whereas prior law required an annual certification, the act provides for a 5-year certification process;
3) Whereas prior law allowed the Department to authorize cities to administer the credit, the act authorizes only counties and the City of Milwaukee to administer the lottery credit and allows the Department to authorize a certification process other than the specified claim process; and
4) Whereas prior law provided $.50 per claim, the act provides $.70 per claim for administrative costs.
Finally, the reporting requirements for treasurers under the act differ from that under prior law.
1999 Wis. Act 9 allows a new homeowner to apply to the Department for and receive the 1999/2000 lottery and gaming credit on the property if the new homeowner can attest that, to his or her knowledge, the previous owner used the property as a primary residence on the certification date. Payments for the computed credits would be made after the 1999 property tax bills have been issued. In subsequent years, such applications would be filed with the treasurer administering the credit.
Chapter Tax 20, Subchapter I is specific to the 1991 lottery credit and is no longer needed; therefore, its repeal is proposed. The amendment to Chapter Tax 20 is required to account for the law changes in 1999 Wis. Act 5. The proposed amendment will change the rule in the following ways:
- change the name from the lottery credit to the lottery and gaming credit;
- provide for an application every 5 years;
- explain how claims in interim years are made;
- revise the claimant information to be provided to the Department;
- explain the reimbursement procedures for administrative costs;
- repeal the authorization for approved cities to administer the credit;
- specify dates by which counties seek permission for alternative certification procedures.
Text of Rule
SECTION 1. Chapter Tax 20 (title) is amended to read:
Chapter Tax 20
LOTTERY AND GAMING CREDIT
SECTION 2. Tax 20, Subchapter I is repealed.
SECTION 3. Tax 20, Subchapter II (title) is repealed.
SECTION 4. Tax 20.11 (1) is amended to read:
Tax 20.11(1) “Application" means application to claim the lottery and gaming credit.
SECTION 5. Tax 20.11 (2) is repealed.
SECTION 6. Tax 20.11 (3) is amended to read:
Tax 20.11(3)“Approved parcel" means a parcel of taxable real estate or an item of personal property that contains the primary residence of an owner whose application for a lottery and gaming credit has been timely made under s. Tax 20.14 or s. Tax 20.18 or extended under s. Tax 20.13 and has not been disqualified by the department.
SECTION 7. Tax 20.11(3m) is created to read:
Tax 20.11(3m) “Certification date" means the January 1 of the year the tax is levied.
SECTION 8. Tax 20.11 (4) and (5) are amended to read:
Tax 20.11(4) “Credit" means the lottery and gaming credit under ss. 66.058(3)(c) and 79.10, Stats.
(5) “Credit value" means the value of property set by the legislature department as provided in s. 79.10(11)(c), Stats., for purposes of computing the lottery and gaming credit.
SECTION 9. Tax 20.11 (8m) is created to read:
Tax 20.11(8m) “Precertification year" means the first year in each 5-year cycle for filing claims for lottery and gaming credits, beginning with 1999 for taxable real or personal property and 2000 for mobile homes subject to a mobile home parking fee.
SECTION 10. Tax 20.12(title) and (3) are amended to read:
Tax 20.12 (title) Computing the lottery and gaming credit.
Tax 20.12 (3) The amount of the property tax or mobile home parking permit fee due after subtracting the lottery and gaming credit may not be less than zero.
