Amendment SSA1-SB114

SB114-SSA1,9,19 79.10 (7m) (b) (title) Lottery Gaming credit.

SB114-SSA1,9,24 1. a. The amount determined under sub. (5) with respect to the number of parcels of taxable real property and personal property accounts claims filed for which the town, village or city has furnished notice under sub. (1m) by March 1 shall be distributed from the appropriation under s. 20.835 (3) (q) by the department of administration on the 4th Monday in March.

SB114-SSA1, s. 37 Section 37. 79.10 (7r) of the statutes is created to read:

SB114-SSA1,10,4 79.10 (7r) Gaming credit certification reimbursement. (a) A county or city that performs the certification procedure under sub. (10) (a) shall receive, from the appropriation under s. 20.835 (3) (r), 50 cents for each gaming credit certified for a principal dwelling located in that county or city.

SB114-SSA1,10,9 (b) The amounts determined under par. (a) shall be distributed by the department of administration on the first Friday in September, 1999, and every 5th year thereafter, based on applications on file with the county or city on August 1. A county or city shall inform the department of revenue of the number of applications on file before August 16.

SB114-SSA1,10,15 (c) If the department of revenue determines before August 1 of the year following a distribution under par. (b) that a county or city received an overpayment or underpayment under par. (b) because of a late application or an erroneous payment, the department of revenue shall correct the overpayment or underpayment by reducing or increasing the subsequent year's distribution under par. (b). Corrections shall be made without interest.

SB114-SSA1, s. 38 Section 38. 79.10 (9) (bm) of the statutes is amended to read:

SB114-SSA1,10,23 79.10 (9) (bm) Lottery Gaming credit. Except as provided in ss. 79.175 and 79.18, every owner of taxable personal property or a principal dwelling on a parcel of taxable real property is entitled to receive a lottery gaming credit in an amount determined by multiplying the estimated fair market value of the personal property or of the parcel of taxable real property, not exceeding the value determined under sub. (11), by the school tax rate. The owner shall receive the credit if the owner claims the credit in the manner provided under sub. (10) (a).

SB114-SSA1, s. 39 Section 39. 79.10 (9) (c) of the statutes is amended to read:

SB114-SSA1,11,5 79.10 (9) (c) Credits shown on tax bill. The lottery gaming credit under par. (bm) shall reduce the property taxes otherwise payable on property that is eligible for that credit and if the property owner completes the information required under sub. (10) (a), and the credit under par. (b) shall reduce the property taxes otherwise payable.

SB114-SSA1, s. 40 Section 40. 79.10 (10) of the statutes is created to read:

SB114-SSA1,11,21 79.10 (10) Claiming the gaming credit. (a) Beginning with property taxes levied in 1999, the owner of a principal dwelling who is entitled to receive a gaming credit under sub. (9) (bm) may claim the credit by making an application on a form prescribed by the department of revenue. A claimant whose principal dwelling is on a parcel of taxable real property shall attest that, as of the certification date, the claimant is the owner of the property and uses the property as the claimant's principal dwelling. The certification date is January 1 of the year in which the property taxes are levied. The claimant shall file the application for the gaming credit with the treasurer of the county in which the property is located or, if the property is located in a city that collects taxes under s. 74.87, with the treasurer of the city in which the property is located. Subject to review by the department of revenue, a treasurer who receives a completed application shall direct that the property described in the application be identified on the next tax roll as property for which the owner is entitled to receive a gaming credit. A claim that is made under this paragraph is valid for 5 years.

SB114-SSA1,11,25 (b) A person who becomes eligible for a credit under sub. (9) (bm) because of a purchase of a property may claim the credit by applying for it on the return under s. 77.22 (2). Claims made under this paragraph become invalid when claims made under par. (a) become invalid.

SB114-SSA1,12,6 (c) If a person who is certified under par. (a) to claim the credit under sub. (9) (bm) becomes ineligible for the credit under sub. (9) (bm), that person shall, within 30 days of becoming ineligible, notify the treasurer of the county in which the property is located or, if the property is located in a city that collects taxes under s. 74.87, with the treasurer of the city in which the property that the person is no longer eligible for the credit under sub. (9) (bm) is located.

SB114-SSA1,12,13 (d) If the department of revenue determines that a credit was claimed by a taxpayer who was not entitled to the credit for reasons other than that the taxpayer failed to complete the information required under par. (a), the department of revenue shall collect the credit as a special charge against the county where the property for which the credit was claimed is located. The county shall instruct the appropriate taxation district to collect the credit as a special charge on the next property tax bill issued for the property.

SB114-SSA1, s. 41 Section 41. 79.10 (11) (title), (b) and (c) of the statutes are amended to read:

SB114-SSA1,12,15 79.10 (11) (title) Lottery Gaming credit estimated fair market value.

SB114-SSA1,13,6 (b) Before October 16, the department of administration shall determine the total funds available for distribution under the lottery gaming credit in the following year and shall inform the joint committee on finance of that total. Total funds available for distribution shall be all existing and projected lottery proceeds, as defined in s. 25.75 (1) (c), bingo revenues, as defined in s. 25.75 (1) (am), pari-mutuel wagering revenues, as defined in s. 25.75 (1) (d), and interest for the fiscal year of the distribution, less the amount estimated to be expended under ss. 20.455 (2) (r), 20.505 (8) (q) and (r), 20.566 (2) (r) and 20.835 (2) (q) and (3) (r); less 20% of the amount estimated to be expended under s. 20.835 (3) (r) on the first Friday in September, 2004, or on the first Friday in September of every 5th year thereafter; and less the required reserve under s. 20.003 (5). The joint committee on finance may revise the total amount to be distributed if it does so at a meeting that takes place before November 1. If the joint committee on finance does not schedule a meeting to take place before November 1, the total determined by the department of administration shall be the total amount estimated to be distributed under the lottery gaming credit in the following year.

SB114-SSA1,13,12 (c) Before November 1, the department of administration shall inform the department of revenue of the total amount available for distribution under the lottery gaming credit in the following year. Before December 1, the department of revenue shall calculate, to the nearest $100, the estimated fair market value necessary to distribute the total amount available for distribution under the lottery gaming credit in the following year.

SB114-SSA1, s. 42 Section 42. 79.11 (2) of the statutes is amended to read:

SB114-SSA1,13,17 79.11 (2) The Except as provided in s. 79.10 (10) (d), 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.

SB114-SSA1, s. 43 Section 43. 79.11 (3) (b) of the statutes is amended to read:

SB114-SSA1,13,21 79.11 (3) (b) Notwithstanding ss. 74.11 (2) (b) and 74.12 (2) (b), the lottery gaming credit shall be deducted in its entirety from the first instalment. This paragraph does not apply to the payment of taxes in instalments under s. 74.87.

SB114-SSA1, s. 44 Section 44. 93.31 of the statutes is amended to read:

SB114-SSA1,14,16 93.31 Livestock breeders association. The secretary of the Wisconsin livestock breeders association shall on and after July 1 of each year make a report to the department, signed by the president, treasurer and secretary of the association, setting forth in detail the receipts and disbursements of the association for the preceding fiscal year in such form and detail together with such other information as the department may require. On receipt of such reports, if the department is satisfied that the business of the association has been efficiently conducted during the preceding fiscal year and in the interest of and for the promotion of the special agricultural interests of the state and for the purpose for which the association was organized and if the final statement shows that all the receipts together with the state aid have been accounted for and disbursed for the proper and necessary purposes of the association, and in accordance with the laws of the state, then the department shall file a certificate with the department of administration and it shall draw its warrant and the state treasurer shall pay to the treasurer of the association the amount of the appropriations made available for the association by s. 20.115 (4) (a) and (h) for the conduct of junior livestock shows and other livestock educational programs. The association may upon application to the state purchasing agent, upon such terms as he or she may require, obtain printing for the association under the state contract.

SB114-SSA1, s. 45 Section 45. 562.02 (2) (f) of the statutes is amended to read:

SB114-SSA1,15,2 562.02 (2) (f) Suspend or revoke any license or impose a forfeiture for any violation of this chapter or department rules relating to pari-mutuel racing. The department may suspend or revoke an occupational license issued under s. 562.05 (1) (d) or impose a forfeiture on that licensee under this paragraph if the stewards do not hold a meeting under s. 562.04 (1) (b) or hold a meeting but do not suspend the license or impose a forfeiture. Upon appeal, the department may change any action of the stewards under s. 562.04 (1) (b). Fifty percent of the moneys received under this paragraph shall be credited to the appropriation accounts under ss. 20.455 (2) (g) and 20.505 (8) (g) deposited into the gaming fund.

SB114-SSA1, s. 46 Section 46. 562.04 (1) (b) 4. of the statutes is amended to read:

SB114-SSA1,15,11 562.04 (1) (b) 4. If at least 2 stewards determine that the violation or conduct has occurred, the stewards may, under the schedule established by the department under s. 562.02 (1) (f), suspend a license issued under s. 562.05 (1) (d) for a period not to exceed 90 days or impose a forfeiture not to exceed $2,000 or both; or recommend that the department suspend a license for more than 90 days or impose a forfeiture exceeding $2,000 or both. Fifty percent of the moneys received under this subdivision shall be credited to the appropriation accounts under ss. 20.455 (2) (g) and 20.505 (8) (g) deposited into the gaming fund.

SB114-SSA1, s. 47 Section 47. 562.04 (2) (d) of the statutes is amended to read:

SB114-SSA1,15,16 562.04 (2) (d) A fee for the supervision of racing by stewards or other racing officials employed by or under contract with the department. Any moneys received under this paragraph shall be credited to the appropriation accounts under ss. 20.455 (2) (g) and 20.505 (8) (g) deposited into the gaming fund.

SB114-SSA1, s. 48 Section 48. 562.05 (2) of the statutes is amended to read:

SB114-SSA1,15,22 562.05 (2) The department shall establish, by rule, the qualifications for any license required under sub. (1) and fix the fee for that license and any background investigation under sub. (7) related to that license. Any moneys received under this subsection shall be credited to the appropriation accounts under ss. 20.455 (2) (g) and 20.505 (8) (g) deposited into the gaming fund.

SB114-SSA1, s. 49 Section 49. 562.065 (3) (cm) of the statutes is created to read:

SB114-SSA1,15,25 562.065 (3) (cm) Moneys to be deposited into gaming fund. All moneys received under par. (c) shall be deposited into the gaming fund.

SB114-SSA1, s. 50 Section 50. 562.065 (3) (d) (title) and 2. of the statutes are amended to read:

SB114-SSA1,16,3 562.065 (3) (d) (title) General program operations; aids to county and district fairs.

SB114-SSA1,16,6 2. The department shall credit deposit the money received under subd. 1. to the appropriation accounts under ss. 20.455 (2) (g) and 20.505 (8) (g) into the gaming fund.

SB114-SSA1, s. 51 Section 51. 562.065 (3m) (c) (title) and 2. of the statutes are amended to read:

SB114-SSA1,16,9 562.065 (3m) (c) (title) Allocation between Payment by licensee and state association to the department.

SB114-SSA1,16,15 2. The licensee may retain 50% of the amount of the deduction under par. (a) remaining after the payment of purses under par. (b), and the payment of the licensee's cost under subd. 1. The licensee shall deposit the remaining 50% of that amount with the department. The department shall credit deposit all moneys received under this subdivision to the appropriation account under s. 20.505 (8) (i) into the gaming fund.

SB114-SSA1, s. 52 Section 52. 562.065 (4) of the statutes is amended to read:

SB114-SSA1,16,21 562.065 (4) Unclaimed prizes. Any winnings on a race which are not claimed within 90 days after the end of the period authorized for racing in that year under s. 562.05 (9) shall be paid to the department. The department shall credit deposit moneys received under this subsection to the appropriation accounts under ss. 20.455 (2) (g) and 20.505 (8) (g) into the gaming fund.

SB114-SSA1, s. 53 Section 53. 562.077 of the statutes is repealed.

SB114-SSA1, s. 54 Section 54. 562.09 (2) (e) of the statutes is amended to read:

SB114-SSA1,17,2 562.09 (2) (e) The department shall establish, by rule, and charge fees for testing under this subsection. Fees received under this paragraph shall be credited to the appropriation accounts under ss. 20.455 (2) (g) and 20.505 (8) (g) deposited into the gaming fund.

SB114-SSA1, s. 55 Section 55. 562.124 (2) of the statutes is amended to read:

SB114-SSA1,17,15 562.124 (2) If the department authorizes on-track pari-mutuel wagering on snowmobile racing under sub. (1m), the department shall regulate the pari-mutuel wagering and shall promulgate all rules necessary to administer this section. The department may promulgate rules that require persons who conduct snowmobile racing to be licensed by the department and the department may charge a fee to any person licensed under this subsection to cover the costs of the department in regulating on-track pari-mutuel wagering on snowmobile racing. Through its rules, the department shall do everything necessary to ensure the public interest and protect the integrity of the sport of snowmobile racing. If the department charges a fee to a person licensed under this subsection, the department shall deposit the moneys received in into the appropriation account under s. 20.505 (8) (g) gaming fund.

SB114-SSA1, s. 56 Section 56. 563.05 (6) of the statutes is repealed.

SB114-SSA1, s. 57 Section 57. 563.055 (6) of the statutes is created to read:

SB114-SSA1,17,19 563.055 (6) All moneys received under this section shall be deposited into the gaming fund.

SB114-SSA1, s. 58 Section 58. 563.13 (4) of the statutes is amended to read:

SB114-SSA1,17,24 563.13 (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 deposited into the gaming fund.

SB114-SSA1, s. 59 Section 59. 563.135 of the statutes is renumbered 563.135 (1).

SB114-SSA1, s. 60 Section 60. 563.135 (2m) of the statutes is created to read:

SB114-SSA1,18,3 563.135 (2m) All moneys received under sub. (1) shall be deposited into the gaming fund.

SB114-SSA1, s. 61 Section 61. 563.16 of the statutes is amended to read:

SB114-SSA1,18,16 563.16 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 deposited into the gaming fund.

SB114-SSA1, s. 62 Section 62. 563.22 (2) (c) of the statutes is created to read:

SB114-SSA1,18,19 563.22 (2) (c) All moneys received under this subsection shall be deposited into the gaming fund.

SB114-SSA1, s. 63 Section 63. 563.80 of the statutes is renumbered 563.80 (1).

SB114-SSA1, s. 64 Section 64. 563.80 (2m) of the statutes is created to read:

SB114-SSA1,18,23 563.80 (2m) All moneys received under sub. (1) shall be deposited into the gaming fund.

SB114-SSA1, s. 65 Section 65. 563.92 (2) of the statutes is amended to read:

SB114-SSA1,19,6 563.92 (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).

SB114-SSA1, s. 66 Section 66. 563.98 (1g) of the statutes is amended to read:

SB114-SSA1,19,11 563.98 (1g) An organization licensed under this subchapter may renew the license by submitting a $25 renewal fee with the report under sub. (1). All moneys received under this subsection shall be credited to the appropriation account under s. 20.505 (8) (j).

SB114-SSA1, s. 67 Section 67. 565.02 (6) of the statutes is amended to read:

SB114-SSA1,19,14 565.02 (6) The department shall deposit all gross lottery revenues, as defined in s. 25.75 (1) (b), in the lottery gaming fund.

SB114-SSA1, s. 68 Section 68. 565.02 (7) of the statutes is amended to read:

SB114-SSA1,20,7 565.02 (7) Not later than March 1 of each year, the department shall submit to the joint committee on finance a report that includes an estimate for that fiscal year and for the subsequent fiscal year of the gross revenues from the sale of lottery tickets and lottery shares, the total amount paid as prizes and the prize payout ratio for each type of lottery game offered, and an evaluation of the effect of prize payout ratios of lottery games on lottery sales, lottery operating costs and on maximizing the revenue available for the lottery gaming property tax credit. If, within 14 working days after the date on which the committee receives the report, the cochairpersons of the committee notify the department that the committee has scheduled a meeting for the purpose of reviewing the department's proposed prize payouts, the department may proceed with its plans for the prize payouts for the subsequent fiscal year only upon approval of the plans by the committee. If the cochairpersons of the committee do not notify the department within 14 working days after the date on which the committee receives the report that the committee has scheduled a meeting for the purpose of reviewing the department's proposed prize payouts, the department's plans for the prize payouts for the subsequent fiscal year are considered approved by the committee.

SB114-SSA1, s. 69 Section 69. Nonstatutory provisions.

SB114-SSA1,20,9 (1) Position authorizations; department of administration.

SB114-SSA1,20,14 (a) The authorized FTE positions for the department of administration, funded from the appropriation under section 20.505 (8) (g) of the statutes, as affected by this act, are decreased by 27.85 PR positions on the effective date of this paragraph, for the purpose of performing general program operations related to pari-mutuel wagering.

SB114-SSA1,20,18 (b) The authorized FTE positions for the department of administration, funded from the appropriation under section 20.505 (8) (j) of the statutes, as affected by this act, are decreased by 3.0 PR positions on the effective date of this paragraph, for the purpose of performing general program operations related to bingo games.

SB114-SSA1,20,23 (c) The authorized FTE positions for the department of administration are increased by 27.85 SEG positions on the effective date of this paragraph, to be funded from the appropriation under section 20.505 (8) (q) of the statutes, as created by this act, for the purpose of performing general program operations related to pari-mutuel wagering.

SB114-SSA1,21,3 (d) The authorized FTE positions for the department of administration are increased by 3.0 SEG positions on the effective date of this paragraph, to be funded from the appropriation under section 20.505 (8) (r) of the statutes, as created by this act, for the purpose of performing general program operations related to bingo games.

SB114-SSA1,21,8 (2) Position authorizations; department of justice. The authorized FTE positions for the department of justice, funded from the appropriation under section 20.455 (2) (g) of the statutes, as affected by this act, are decreased by 1.0 PR position on the effective date of this paragraph, for the purpose of performing gaming law enforcement responsibilities.

SB114-SSA1, s. 70 Section 70. Appropriation changes.

SB114-SSA1,21,14 (1) Pari-mutuel wagering. On the effective date of this subsection, the unencumbered balance in the appropriation account of the department of administration under section 20.505 (8) (g) of the statutes, as affected by this act, immediately before the effective date of this subsection is transferred to the gaming fund.

SB114-SSA1,21,17 (2) Bingo. On the effective date of this subsection, $404,400 is transferred from the appropriation account of the department of administration under section 20.505 (8) (j) of the statutes, as affected by this act, to the gaming fund.

SB114-SSA1,21,21 (3) Gaming law enforcement. On the effective date of this subsection, the unencumbered balance in the appropriation account of the department of justice under section 20.455 (2) (g) of the statutes, as affected by this act, immediately before the effective date of this subsection is transferred to the gaming fund.

SB114-SSA1,22,2 (4) Gaming law enforcement. In the schedule under section 20.005 (3) of the statutes for the appropriation to the department of justice under section 20.455 (2) (r) of the statutes, as affected by the acts of 1997 and 1999, the dollar amount is increased by $36,700 for fiscal year 1998-99 to increase the authorized FTE positions for the department by 1.0 SEG position for the performance of gaming law enforcement responsibilities.

SB114-SSA1, s. 71 Section 71. Initial applicability.

SB114-SSA1,22,6 (1) The treatment of sections 79.10 (1m), (2), (5), (7m) (b) (title) and 1. a., (7r), (9) (bm) and (c) and (11) (title), (b) and (c) and 79.11 (2) of the statutes first applies to the property tax assessments as of January 1, 1999.

SB114-SSA1,22,7 (End)