Register

SECTION 21. Tax 20.15 (4) (c) 1. and 2. are repealed and recreated to read:

Tax 20.15 (4) (c) Claimant report. 1. `Taxable property.' a. Precertification years. On or before November 1, 1999 and on or before August 16 of each precertification year thereafter, the treasurer with whom applications for credits are filed under s. Tax 20.14 (1) (a) 1. shall provide the department a report of all claims made under ss. Tax 20.14 (1) (a) 1. and (d) for that year's lottery and gaming credit, and treasurers under s. Tax 20.13 shall provide a report for all claims to be applied on the property tax roll for the year of precertification. The report shall indicate for each individual claim the parcel number, property address or other description of the property, and the name and mailing address for purposes of mailing the tax bill. The report shall be in a computer-readable format. On or before March 1 of the year following the precertification year, treasurers under sub. (1) (a) and s. Tax 20.13 shall provide the department an updated report of all claims made in the precertification year, including late claims made under sub. (1) (e). The March 1 report shall be in a computer-readable format and shall indicate for each individual claim the parcel number, property address or other description of the property, and the name and mailing address for purposes of mailing the tax bill.

b. Interim years. On or before May 1 of each year other than precertification years, the treasurer with whom claims for credits are filed under s. Tax 20.14 (1) (a) 2. shall file with the department a report of all claims made under s. Tax 20.14 (1) (a) 2. and (d) for that year's lottery and gaming credit. The report shall contain the parcel numbers, property addresses or other descriptions of properties for which claims were filed and the names and mailing addresses for purposes of mailing the tax bills. The report shall be in computer-readable format. By March 1 of the following year, the treasurer shall file with the department a report of all claims for the previous year's lottery and gaming credit, including claims made under ss. Tax 20.14 (1) (a) 2. and (d), claims made in a precertification year that are valid for the previous year and late claims made for lottery and gaming credits for the previous year. This subdisivion also applies to interim year credits extended under s. Tax 20.13.

  Example: On May 1, 2000 the county treasurer provides the department a report of all claims for the 2000 lottery and gaming credit made in 2000 through 1) applications made to the county treasurer and 2) late claims made to the municipal treasurer and 3) late claims made to the department. Prior-year claims that remain valid are not included in the May 1 report. On March 1, 2001, the treasurer provides the department a report of all claims made for the 2000 credit - both prior year claims that are valid for the 2000 credit and claims made in 2000 as well as late claims made in 2001 (for the 2000 credit).

2. `Mobile homes.' a. Precertification years. On or before November 1, 1999 and on or before August 16, 2004 and every 5th year thereafter, each taxation district administering credits to mobile homes subject to a mobile home parking fee shall provide the department an estimate of the number of claims to be made under s. Tax 20.14 (2) (a) 1. for the next precertification year. On or before May 1, 2000 and every 5th year thereafter, each taxation district administering credits to mobile homes subject to a mobile home parking fee shall provide the department a report of all claims made under s. Tax 20.14 (2) (a) 1. for that year's lottery and gaming credit. The report shall indicate for each individual claim the account number and address of the mobile home and the claimant's name and mailing address.

b. Interim years. On or before May 1 of each year other than precertification years, each taxation district administering credits to mobile homes subject to a mobile home parking fee shall file with the department a report of all claims made under s. Tax 20.14 (2) (a) 2. for that year's lottery and gaming credit, including claims made in a precertification year that continue to be valid. The report shall indicate for each individual claim the account number and address of the mobile home and the claimant's name and mailing address.

SECTION 22. Tax 20.15 (4) (d) is amended to read:

Tax 20.15 (4) (d) Corrections report. On or before October 1, the treasurer under sub. (1) and the treasurer under s. Tax 20.13 shall report to the department all corrections and adjustments made to the lottery and gaming credit claims of the previous year under s. Tax 20.18(2).

SECTION 23. Tax 20.15 (5) is renumbered s. Tax 20.15 (5) (a) and is amended to read:

Tax 20.15 (5) RECORD RETENTION. (a) Each Except for credits extended under s. Tax 20.13, each claim for a lottery and gaming credit shall be supported by a signed application or a facsimile thereof which shall be available for inspection by the department in the office of the treasurer under sub. (1) or (2) for 4 5 calendar years beginning with the year for which the credit was claimed.

SECTION 24. Tax 20.15(5)(b) is created to read:

Tax 20.15 (5) (b) All computer programs and records used to extend credits under s. Tax 20.13 shall be available for inspection by the department in the office of the treasurer authorized under s. Tax 20.13 for 5 calendar years beginning with the year for which the credit was extended.

SECTION 25. Tax 20.16 (title) and (1) (title) are amended to read:

Tax 20.16 (title) Payment of lottery and gaming credits and administrative reimbursement.

(1) (title) LOTTERY AND GAMING CREDIT.

SECTION 26. Tax 20.16 (1) (a) is renumbered s. Tax 20.16 (1).

SECTION 27. Tax 20.16 (1) (b) is repealed.

SECTION 28. Tax 20.16(2) is repealed and recreated to read:

Tax 20.16(2) ADMINISTRATIVE REIMBURSEMENT. (a) On November 19, 1999 the department of administration shall pay:

  1. to the county or municipality using the claims procedure under s. Tax 20.14 (1), $0.70 for each application on file as of October 15, 1999 as reported under s. Tax 20.15 (4) (c) 1. a.

  2. to the county or municipality using an alternative procedure under s. Tax 20.13, the lesser of $0.70 for each claim as reported under s. Tax 20.15 (4) (c) 1. a. or the actual cost incurred in identifying the claims reported under s. Tax 20.15 (4) (c) 1. a. A statement detailing the costs incurred shall document actual costs.

  3. to the municipality using the claims procedure under s. Tax 20.14 (2), $0.70 for each estimated application for the 2000 lottery and gaming credit as reported under s. Tax 20.15 (4) (c) 2. a.

(b) On the first Friday in September in 2004 and every 5th year thereafter, the department of administration shall pay:

  1. to the county or municipality using the claims procedure under s. Tax 20.14 (1), $0.70 for each application received under s. Tax 20.14 (1) (a) 1. as of August 1 of a precertification year as reported under s. Tax 20.15 (4) (c) 1. a.

  2. to the county or municipality using an alternative procedure under s. Tax 20.13, the lesser of $0.70 for each claim as reported under s. Tax 20.15 (4) (c) 1. a. or the actual cost incurred in identifying the claims reported under s. Tax 20.15 (4) (c) 1. a. A statement detailing the costs incurred shall document actual costs.

  3. to the municipality using the claims procedure under s. Tax 20.14 (2), $0.70 for each estimated claim to be made in the next precertification year as reported to the department under s. Tax 20.15 (4) (c) 2. a.

(c) Correction payments made under s. 79.10 (7r) (c), Stats., for underpayments of the lottery and gaming credit shall be made on the first Friday in September of the year following payments under pars. (a) and (b). If there are overpayments of the lottery and gaming credit made under s. 79.10 (7r) (b), Stats., the department shall collect the overpayment from the county or taxation district. If the department does not receive the overpayment by June 30 of the year following the payment under s. 79.10 (7r) (b), Stats., it shall certify to the department of administration on or before the first Friday in August the amount as a state special charge. The department of administration shall include the state special charge in its certification under s. 70.60, Stats.

SECTION 29. Tax 20.17 (title), (1) (a), (2) and (4) are amended to read:

Tax 20.17 (title) Settlement for lottery and gaming credits.

Tax 20.17(1) (a) Settle with taxing jurisdictions for the payment of lottery and gaming credits under s. Tax 20.16 (1) (a).

(2) Settlement for lottery and gaming credits shall be the same as settlement of other tax payments except that lottery and gaming credits may only be used to reduce general property taxes; they may not be applied against special assessments, special charges and special taxes.

(4) The settlement under s. 74.29, Stats., shall include the amount of lottery and gaming credits to be paid to the county treasurer under s. Tax 20.16 (1) (b) 1.

SECTION 30. Tax 20.18 (1) (e) is amended to read:

Tax 20.18 (1) (e) The amount certified under par. (c) for each taxation district shall be added to, or deducted from, the total lottery and gaming credits of the following year paid to the taxation district in March of the following year.

SECTION 31. Tax 20.18 (2) is repealed and recreated to read:

Tax 20.18 (2) If the department determines by October 1 of the year of any distribution under s. Tax 20.16 (1) (a) that there was an omitted lottery and gaming credit due to an eligible claim made after January 31, the department shall issue a check to the taxpayer in the amount equal to the computed credit. The department shall convey to the county treasurer the parcel number, property address or other description of the property and the name and mailing address for each omitted claim.

SECTION 32. Tax 20.19 (1) and 20.19 (2) (intro.) are amended to read:

Tax 20.19 Audit; penalties. (1) The department shall audit claims for the lottery and gaming credits and credits extended under s. Tax 20.13. The department may audit the computer programs and records of county treasurers and treasurers of a taxation district that collects taxes under s. 74.87, Stats., used to extend credits under s. Tax 20.13.

(2) If the department determines that a credit was extended to a claimed for an approved parcel or a mobile home subject to a monthly parking permit fee by a person who that does not qualify for the credit on the approved parcel or mobile home, the department shall proceed as follows:

SECTION 33. Tax 20.19 (2) (b) is repealed and recreated to read:

Tax 20.19 (2) (b) If the determination is after the tax roll is prepared, the department shall instruct the appropriate taxation district to collect the credit as a special charge on the next property tax bill issued for the property.

Initial Regulatory Flexibility Analysis

The proposed rule does not have a significant economic impact on a substantial number of small businesses.

Fiscal Estimate

The proposed amendment to ch. Tax 20 is required to bring the rule into conformity with current law as affected by the changes in 1999 Wis. Acts 5 and 9. The proposed amendment has no fiscal effect independent of the statutory changes made in 1999 Wis. Acts 5 and 9.

Contact Information

Please contact Rebecca Boldt at [phone], if you have any questions regarding this proposed rule order.

Rebecca Boldt

Division of Research and Analysis

Dept. of Revenue

125 S. Webster St.

P.O. Box 8933

Madison, WI 53703

Notice of Hearing

Transportation

[CR 00-15]

Notice is hereby given that pursuant to ss. 85.16(1) and 227.11(2), Stats., and interpreting s. 85.20, Stats., the Department of Transportation will hold a public hearing in Room 994 of the Hill Farms State Transportation Building, 4802 Sheboygan Avenue, Madison, Wisconsin on the 14th day of February, 2000, at 10:00 AM, to consider the amendment of ch. Trans 4, Wis. Adm. Code, relating to the state public transit operating assistance program, and ch. Trans 8, Wis. Adm. Code, relating to allocation of federal public transit assistance program funds to urbanized areas under 200,000 population.

An interpreter for the hearing impaired will be available on request for this hearing. Please make reservations for a hearing interpreter at least 10 days prior to the hearing.

The public record on this proposed rule making will be held open until close of business, February 14, 2000, to permit the submission of written comments from persons unable to attend the public hearing or who wish to supplement testimony offered at the hearing. Any such comments should be submitted to Richard A. Martin, Department of Transportation, Bureau of Transit and Local Roads, Room 951, P. O. Box 7913, Madison, WI 53707-7913.

Parking for persons with disabilities and an accessible entrance are available on the north and south sides of the Hill Farms State Transportation Building.

Analysis Prepared by the Wisconsin Department of Transportation

STATUTORY AUTHORITY: ss. 85.16(1) and 227.11(2)

STATUTE INTERPRETED: s. 85.20

General Summary of Proposed Rule. Ch. Trans 4 establishes the Department's administrative interpretation of s. 85.20, Stats., and prescribes administrative policies and procedures for implementing the state urban public transit operating assistance program authorized under s. 85.20, Stats. 1999 Wis. Act 9 requires the Department to amend ch. Trans 4 by adding a section that requires that cost proposals submitted by a publicly owned transit system in response to a request for proposals issued by a public body for the procurement of transit services to be funded under the state urban transit operating assistance program must include an analysis of fully allocated costs. The analysis must include all of the publicly owned system's costs, including operating subsidies and capital grants. This analysis shall be the basis for evaluating costs when ranking proposals.

In addition, this rule-making will clarify existing provisions of ch. Trans 4 as well as incorporate changes to reflect current program policy and conditions and improve program administrative procedures.

These changes consist of the following:

• Removes language relative to state aid distribution that is contradictory to current statutory language.

• Modifies the definition of eligible expenses to include return on investment, short term interest and management fees for private transportation providers.

• Changes the definitions of “urban area" and “urban mass transit system" to eliminate ambiguity.

• Clarifies the required competitive bid process for private providers contracting with public bodies and allows public bodies sponsoring shared-ride taxi systems to charge administrative expenses.

• Prohibits paying for expenses that are already paid for with Federal Transit Administration capital funds.

• Prohibits using state aid to pay for expenses related to services which duplicate those provided by another public transit system.

• Eliminates obsolete language relating to user-side subsidy programs.

• Specifies that management performance audits will be conducted for bus systems only.

• Specifies that the cost of services not included in the annual state aid application will not be eligible for aid until the following year.

• Requires that a community planning to implement a new transit system notifies the Department by April 15 of even-numbered years in order to be eligible for aid under s. 85.20, Stats., in the upcoming biennium.

• Eliminates the necessity of submitting the original program application to the appropriate transportation district office.

• Modifies performance indicators to agree with those recommended by the Transit Advisory Council in 1997.

• Revises sections to make the rule easier to follow.

Chapter Trans 8 establishes the Department's administrative interpretation of the Governor's apportionment under the Federal Transit Assistance Section 5307 formula grant program for urbanized area transit systems and prescribes administrative policies and procedures for implementing the program. The amendments to ch. Trans 8 will clarify existing provisions of the rule as well as incorporate changes to reflect current program policy and conditions and improve program administrative procedures.

These amendments include:

• Changes all references to Section 9 of the Urban Mass Transportation Act of 1964 to Section 5307;

• Changes all references to Trans 4 to agree with current version;

• Defines “capitalized maintenance costs" and specifies how they can be funded;

• Adds wording to clarify that combined federal and state operating assistance may be limited by s. 85.20, Stats.;

• Changes the date by which the Department is required to provide projections of federal and state funding levels to recipients to as soon as possible after October 1;