SB199, s. 33
6Section
33. 66.74 of the statutes is repealed.
SB199, s. 34
7Section
34. 71.02 (1) of the statutes is amended to read:
SB199,7,258
71.02
(1) For the purpose of raising revenue for the state and the counties,
9cities, villages and towns, there shall be assessed, levied, collected and paid a tax on
10all net incomes of individuals and fiduciaries, except fiduciaries of nuclear
11decommissioning trust or reserve funds subject to the tax under s. 71.23 (2), by every
12natural person residing within the state or by his or her personal representative in
13case of death, and trusts administered within the state; by every nonresident natural
14person and trust of this state, upon such income as is derived from property located
15or business transacted within the state including, but not limited by enumeration,
16income derived from a limited partner's distributive share of partnership income,
17income derived from a limited liability company member's distributive share of
18limited liability company income,
the state lottery under ch. 565, any multistate
19lottery under ch. 565 if the winning lottery ticket or lottery share was purchased from
20a retailer, as defined in s. 565.01 (6), located in this state or from the department and
21pari-mutuel wager winnings or purses under ch. 562, and also by every nonresident
22natural person upon such income as is derived from the performance of personal
23services within the state, except as exempted under s. 71.05 (1) to (3). Every natural
24person domiciled in the state shall be deemed to be residing within the state for the
25purposes of determining liability for income taxes and surtaxes.
SB199, s. 35
1Section
35. 71.04 (1) (a) of the statutes is amended to read:
SB199,9,32
71.04
(1) (a) All income or loss of resident individuals and resident estates and
3trusts shall follow the residence of the individual, estate or trust. Income or loss of
4nonresident individuals and nonresident estates and trusts from business, not
5requiring apportionment under sub. (4), (10) or (11), shall follow the situs of the
6business from which derived. All items of income, loss and deductions of nonresident
7individuals and nonresident estates and trusts derived from a tax-option
8corporation not requiring apportionment under sub. (9) shall follow the situs of the
9business of the corporation from which derived. Income or loss of nonresident
10individuals and nonresident estates and trusts derived from rentals and royalties
11from real estate or tangible personal property, or from the operation of any farm,
12mine or quarry, or from the sale of real property or tangible personal property shall
13follow the situs of the property from which derived. Income from personal services
14of nonresident individuals, including income from professions, shall follow the situs
15of the services. A nonresident limited partner's distributive share of partnership
16income shall follow the situs of the business. A nonresident limited liability company
17member's distributive share of limited liability company income shall follow the situs
18of the business.
Income of nonresident individuals, estates and trusts from the state
19lottery under ch. 565 is taxable by this state. Income of nonresident individuals,
20estates and trusts from any multistate lottery under ch. 565 is taxable by this state,
21but only if the winning lottery ticket or lottery share was purchased from a retailer,
22as defined in s. 565.01 (6), located in this state or from the department. Income of
23nonresident individuals, nonresident trusts and nonresident estates from
24pari-mutuel winnings or purses under ch. 562 is taxable by this state. All other
25income or loss of nonresident individuals and nonresident estates and trusts,
1including income or loss derived from land contracts, mortgages, stocks, bonds and
2securities or from the sale of similar intangible personal property, shall follow the
3residence of such persons, except as provided in par. (b) and sub. (9).
SB199, s. 36
4Section
36. 71.04 (7) (f) 16. of the statutes is repealed.
SB199, s. 37
5Section
37. 71.07 (3m) (e) of the statutes is created to read:
SB199,9,86
71.07
(3m) (g)
New claims. No claim may be filed under this subsection for a
7taxable year that begins after December 31, 1998, based on property taxes accrued
8in the previous year.
SB199, s. 38
9Section
38. 71.25 (5) (a) 24. of the statutes is repealed.
SB199, s. 39
10Section
39. 71.25 (9) (f) 16. of the statutes is repealed.
SB199, s. 40
11Section
40. 71.28 (2m) (e) of the statutes is created to read:
SB199,9,1412
71.28
(2m) (e)
New claims. No claim may be filed under this subsection for a
13taxable year that begins after December 31, 1998, based on property taxes accrued
14in the previous year.
SB199, s. 41
15Section
41. 71.47 (2m) (e) of the statutes is created to read:
SB199,9,1816
71.47
(2m) (e)
New claims. No claim may be filed under this subsection for a
17taxable year that begins after December 31, 1998, based on property taxes accrued
18in the previous year.
SB199, s. 42
19Section
42. 71.67 (4) of the statutes is repealed.
SB199, s. 43
20Section
43. 71.67 (5) of the statutes is repealed.
SB199, s. 44
21Section
44. 71.78 (4) (L) of the statutes is repealed.
SB199, s. 45
22Section
45. 74.09 (3) (b) 6. of the statutes is repealed.
SB199, s. 46
23Section
46. 74.09 (3) (b) 7. of the statutes is repealed.
SB199, s. 47
24Section
47. 74.29 of the statutes is amended to read:
SB199,10,7
174.29 August settlement. On or before August 20, the county treasurer shall
2pay in full to the proper treasurer all real property taxes
, including taxes offset by
3the credit under s. 79.10 (5), and special taxes included in the tax roll which have not
4previously been paid to, or retained by, the proper treasurer. A county may, by
5resolution adopted by the county board, direct the county treasurer to pay in full to
6the proper treasurer all special assessments and special charges included in the tax
7roll which have not previously been paid to, or retained by, the proper treasurer.
SB199, s. 48
8Section
48. 77.22 (2) (intro.) of the statutes is amended to read:
SB199,10,119
77.22
(2) (intro.) The secretary of revenue shall prescribe the form required
10under sub. (1). The form shall
include an application for a credit under s. 79.10 (5)
11and shall provide for the submission of the following:
SB199, s. 49
12Section
49. 77.23 of the statutes is amended to read:
SB199,10,19
1377.23 Disposition of fees and returns. On or before the 15th day of each
14month the register shall submit to the county treasurer transfer fees collected
15together with the returns filed in the office during the preceding month for the
16treasurer's transmission to the department of revenue under s. 77.24
and shall
17submit to the county treasurer, or to the city treasurer if the property is located in
18a city that collects taxes under s. 74.87, all applications for credits under s. 79.10 (5)
19that the county register of deeds receives during the preceding month.
SB199, s. 50
20Section
50. 77.61 (5) (b) 9. of the statutes is repealed.
SB199, s. 51
21Section
51. 79.10 (1) (f) and (g) of the statutes are repealed.
SB199, s. 52
22Section
52. 79.10 (1m) of the statutes is repealed.
SB199, s. 53
23Section
53. 79.10 (2) of the statutes is amended to read:
SB199,11,624
79.10
(2) Notice to municipalities. On or before December 1 of the year
25preceding the distribution under sub. (7m) (a), the department of revenue shall
1notify the clerk of each town, village and city of
the estimated fair market value, as
2determined under sub. (11), to be used to calculate the lottery credit under sub. (5)
3and of the amount to be distributed to it under sub. (7m) (a) on the following 4th
4Monday in July. The anticipated receipt of such distribution shall not be taken into
5consideration in determining the tax rate of the municipality but shall be applied as
6tax credits.
SB199, s. 54
7Section
54. 79.10 (5) of the statutes is repealed.
SB199, s. 55
8Section
55. 79.10 (6m) of the statutes is amended to read:
SB199,11,229
79.10
(6m) Corrections of state property tax credit payments. If the
10department of administration or the department of revenue determines by October
111 of the year of any distribution under
subs. sub. (4)
and (5) that there was an
12overpayment or underpayment made in that year's distribution by the department
13of administration to municipalities, as determined under
subs. sub. (4)
and (5),
14because of an error by the department of administration, the department of revenue
15or any municipality, the overpayment or underpayment shall be corrected as
16provided in this subsection. Any overpayment shall be corrected by reducing the
17subsequent year's distribution, as determined under
subs. sub. (4)
and (5), by an
18amount equal to the amount of the overpayment. Any underpayment shall be
19corrected by increasing the subsequent year's distribution, as determined under
20subs. sub. (4)
and (5), by an amount equal to the amount of the underpayment.
21Corrections shall be made in the distributions to all municipalities affected by the
22error. Corrections shall be without interest.
SB199, s. 56
23Section
56. 79.10 (7m) (b) of the statutes is repealed.
SB199, s. 57
24Section
57. 79.10 (7r) of the statutes is repealed.
SB199, s. 58
25Section
58. 79.10 (9) (bm) of the statutes is repealed.
SB199, s. 59
1Section
59. 79.10 (9) (c) of the statutes is amended to read:
SB199,12,52
79.10
(9) (c)
Credits shown on tax bill. The
lottery credit under par. (bm) shall
3reduce the property taxes otherwise payable for those taxpayers who are eligible to
4receive that credit and who furnish the information required under sub. (10) (a), and
5the credit under par. (b) shall reduce the property taxes otherwise payable.
SB199, s. 60
6Section
60. 79.10 (10) of the statutes is repealed.
SB199, s. 61
7Section
61. 79.10 (11) of the statutes is repealed.
SB199, s. 62
8Section
62. 79.11 (3) (b) of the statutes is repealed.
SB199, s. 63
9Section
63. 93.31 of the statutes is amended to read:
SB199,13,3
1093.31 Livestock breeders association. The secretary of the Wisconsin
11livestock breeders association shall on and after July 1 of each year make a report
12to the department, signed by the president, treasurer and secretary of the
13association, setting forth in detail the receipts and disbursements of the association
14for the preceding fiscal year in such form and detail together with such other
15information as the department may require. On receipt of such reports, if the
16department is satisfied that the business of the association has been efficiently
17conducted during the preceding fiscal year and in the interest of and for the
18promotion of the special agricultural interests of the state and for the purpose for
19which the association was organized and if the final statement shows that all the
20receipts together with the state aid have been accounted for and disbursed for the
21proper and necessary purposes of the association, and in accordance with the laws
22of the state, then the department shall file a certificate with the department of
23administration and it shall draw its warrant and the state treasurer shall pay to the
24treasurer of the association the amount of the appropriations made available for the
25association by s. 20.115 (4) (a)
and (h) for the conduct of junior livestock shows and
1other livestock educational programs. The association may upon application to the
2state purchasing agent, upon such terms as he or she may require, obtain printing
3for the association under the state contract.
SB199, s. 64
4Section
64. 125.07 (3) (a) 5. of the statutes is amended to read:
SB199,13,65
125.07
(3) (a) 5. Ski chalets, golf courses and golf clubhouses,
racetracks
6licensed under ch. 562, curling clubs, private soccer clubs and private tennis clubs.
SB199, s. 65
7Section
65. 125.51 (4) (q) of the statutes is repealed.
SB199, s. 66
8Section
66. 165.25 (4) (a) of the statutes is amended to read:
SB199,13,149
165.25
(4) (a) The department of justice shall furnish all legal services required
10by the investment board,
the lottery division in the department of revenue, the public
11service commission, the department of transportation, the department of natural
12resources, the department of tourism and the department of employe trust funds,
13together with any other services, including stenographic and investigational, as are
14necessarily connected with the legal work.
SB199, s. 67
15Section
67. 182.020 of the statutes is amended to read:
SB199,13,22
16182.020 Driving park corporation.
Notwithstanding ch. 562, any Any 17corporation formed under this chapter to establish, maintain and manage any
18driving park may have grounds and courses for improving and testing the speed of
19horses and may offer and award prizes for competition; but no racing for any bet or
20wager shall be allowed; and any such corporation may prevent gambling or betting
21of any kind, and preserve order on its grounds, and establish rules therefor, and
22appoint officers and agents who, for that purpose, shall have the power of constables.
SB199, s. 68
23Section
68. 227.01 (13) (ze) of the statutes is repealed.
SB199, s. 69
24Section
69. 561.01 (5) of the statutes is repealed.
SB199, s. 70
1Section
70. 561.02 (1) of the statutes is renumbered 561.02 and amended to
2read:
SB199,14,7
3561.02 The board shall coordinate and regulate all activities relating to, and
4promulgate all rules relating to,
racing and pari-mutuel wagering conducted under
5ch. 562, bingo and raffles conducted under ch. 563 and crane games conducted under
6ch. 564, and shall perform its duties and functions under ch. 569 regarding Indian
7gaming.
SB199, s. 71
8Section
71. 561.02 (2) of the statutes is repealed.
SB199, s. 72
9Section
72. 561.03 of the statutes is amended to read:
SB199,14,12
10561.03 Executive director. The governor shall nominate, and with the
11advice and consent of the senate appoint, an executive director of the board, who
12shall assist the board in performing its duties under s. 561.02
(1).
SB199, s. 73
13Section
73. 561.06 (1) of the statutes is amended to read:
SB199,14,1514
561.06
(1) Subject to s. 565.25 (1m), provide Provide all of the security services
15for the gaming operations under chs.
562 563 to 569.
SB199, s. 74
16Section
74. 561.06 (2) of the statutes is amended to read:
SB199,14,1817
561.06
(2) Monitor the regulatory compliance of gaming operations under chs.
18562 563 to 569.
SB199, s. 75
19Section
75. 561.06 (3) of the statutes is amended to read:
SB199,14,2020
561.06
(3) Audit the gaming operations under chs.
562 563 to 569.
SB199, s. 76
21Section
76. 561.06 (4) of the statutes is amended to read:
SB199,14,2222
561.06
(4) Investigate suspected violations of chs.
562 563 to 569.
SB199, s. 77
23Section
77. 561.08 of the statutes is repealed.
SB199, s. 78
24Section
78. Chapter 562 of the statutes is repealed.
SB199, s. 79
25Section
79. Chapter 565 of the statutes is repealed.
SB199, s. 80
1Section
80. 945.01 (1) (d) of the statutes is repealed.
SB199, s. 81
2Section
81. 945.01 (1) (e) of the statutes is repealed.
SB199, s. 82
3Section
82. 945.01 (3) (b) 1. of the statutes is amended to read:
SB199,15,64
945.01
(3) (b) 1. A device used in conducting a bingo occasion or raffle event
5under ch. 563
, used in conducting a lottery under ch. 565 or used in conducting a race
6under ch. 562.
SB199, s. 83
7Section
83. 945.01 (4) (am) of the statutes is amended to read:
SB199,15,128
945.01
(4) (am) "Gambling place" does not include a place where bingo or a
9raffle is conducted under ch. 563
, where a lottery is conducted under ch. 565 or where
10a race is conducted under ch. 562 and does not include a gambling vessel that is in
11the process of construction, delivery, conversion or repair by a shipbuilding business
12that complies with s. 945.095.
SB199, s. 84
13Section
84. 945.01 (5) (am) of the statutes is amended to read:
SB199,15,1614
945.01
(5) (am) "Lottery" does not include bingo or a raffle conducted under ch.
15563
, pari-mutuel wagering conducted under ch. 562 or the state lottery or any
16multistate lottery conducted under ch. 565.
SB199, s. 85
17Section
85. 973.05 (5) (a) of the statutes is amended to read:
SB199,16,718
973.05
(5) (a) Upon entry of the assignment under sub. (4) (b), unless the court
19finds that income withholding is likely to cause the defendant irreparable harm, the
20court shall provide notice of the assignment by regular mail to the last-known
21address of the person from whom the defendant receives or will receive money. If the
22clerk does not receive the money from the person notified, the court shall provide
23notice of the assignment to any other person from whom the defendant receives or
24will receive money. Notice under this paragraph may be a notice of the court, a copy
25of the executed assignment or a copy of that part of the court order directing payment.
1If the court issues an order under sub. (4) (b) assigning lottery prizes, the court shall
2send the notice of that order to the
administrator of
person who administers the
3lottery
division of the gaming commission, including a statement of the amount owed
4under the judgment and the name and address of the person owing the judgment.
5The court shall notify the
administrator of person who administers the lottery
6division of the gaming commission when the judgment that is the basis of the
7assignment has been paid in full.
SB199,16,119
(1) The treatment of sections 71.02 (1), 71.04 (1) (a) and (7) (f) 16., 71.25 (5) (a)
1024. and (9) (f) 16., 71.67 (4) and (5) and 71.78 (4) (L) of the statutes first applies to
11taxable years beginning on January 1, 1999.
SB199,16,1313
(1)
This act takes effect on January 1, 1999.