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 Tax 20.18 (2) is repealed and recreated to read: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 Tax 20.19 (2) (b) is repealed and recreated to read: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 (608) 266-6785, 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
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)
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;
Specifies that capital projects required to comply with the Americans with Disabilities Act can be funded at up to 90% of costs;
Eliminates the mandatory priority rank order for funding capital projects if available funding for a given year is not sufficient to fund all projects;
Removes the language that allows for a second distribution of operating assistance if all capital needs have been met;
Repeals s. Trans 8.05 which calls for the Department to review the policies and procedures established in the rule annually; and
Eliminates obsolete terminology in various parts of the rule.
Fiscal Estimate
The Department estimates that there will be no fiscal impact on the liabilities or revenues of any county, city, village, town, school district, vocational, technical and adult education district or sewerage district. The Department estimates that there will be no fiscal impact on state revenues or liabilities.
Initial Regulatory Flexibility Analysis
This proposed rule will have no adverse impact on small businesses.
Copies of Proposed Rule
Copies of the proposed rule may be obtained upon request, without cost, by writing to Richard A. Martin, Department of Transportation, Bureau of Transit and Local Roads, Room 951, P. O. Box 7913, Madison, WI 53707-7913, or by calling (608) 266-6812. Hearing-impaired individuals may contact the Department using TDD (608) 266-3351. Alternative formats of the proposed rule will be provided to individuals at their request.
Notice of Submission of Proposed Rules to the Presiding Officer of each House of the Legislature, Under S. 227.19, Stats.
Please check the Bulletin of Proceedings for further information on a particular rule.
Corrections (CR 97-14):
Ch. DOC 309 - Relating to inmate visitation.
Natural Resources (CR 99-95):
S. NR 812.05 - Relating to the disposal of pollutants: injection prohibition.
Administrative Rules Filed With The
Revisor Of Statutes Bureau
The following administrative rules have been filed with the Revisor of Statutes Bureau and are in the process of being published. The date assigned to each rule is the projected effective date. It is possible that the publication of these rules could be delayed. Contact the Revisor of Statutes Bureau at (608) 266-7275 for updated information on the effective dates for the listed rules.
Architects, Landscape Architects, Professional Engineers, Designers and Land Surveyors Examining Board (CR 99-102):
An order affecting chs. A-E 1, 2, 8 and 10, relating to the repeal of ch. A-E 10, professional geologist registration, and removal of all references to “professional geologists”, “professional geology” and “geological”.
Links to Admin. Code and Statutes in this Register are to current versions, which may not be the version that was referred to in the original published document.