SB114: Bill Text

LRB-1435/4

ISR/JK/RAC:cmh:hmh

1999 - 2000 LEGISLATURE

1999 Senate BILL 114

April 14, 1999 - Introduced by Senators Decker, Wirch, Cowles, Moen, Grobschmidt, Chvala, Shibilski, Robson, Burke and Jauch, cosponsored by Representatives M. Lehman, Wood, Huebsch, Montgomery, Ryba, Owens, J. Lehman, Stone, Sykora and Brandemuehl. Referred to Committee on Economic Development, Housing and Government Operations.

SB114,2,2 An Act to repeal 20.115 (4) (g), 20.115 (4) (h), 20.455 (2) (g), 20.505 (8) (g), 20.505 (8) (i), 562.077 and 563.05 (6); to renumber 563.135 and 563.80; to amend 20.003 (5), 20.115 (4) (a), 20.115 (4) (b), 20.435 (7) (kg), 20.455 (2) (r), 20.505 (8) (h), 20.505 (8) (j), 20.566 (2) (r), 20.566 (8), 20.835 (2) (q), 20.835 (3) (q), 25.17 (1) (jr), 25.75 (title), 25.75 (2), 25.75 (3) (intro.), 25.75 (3) (a), 25.75 (3) (b) 4., 25.75 (3) (e), 66.058 (3) (c) 8., 79.10 (1m), 79.10 (2), 79.10 (5), 79.10 (7m) (b) (title) and 1. a., 79.10 (9) (bm), 79.10 (9) (c), 79.10 (11) (title), (b) and (c), 79.11 (3) (b), 93.31, 562.02 (2) (f), 562.04 (1) (b) 4., 562.04 (2) (d), 562.05 (2), 562.065 (3) (d) (title) and 2., 562.065 (3m) (c) (title) and 2., 562.065 (4), 562.09 (2) (e), 562.124 (2), 563.13 (4), 563.16, 563.92 (2), 563.98 (1g), 565.02 (6) and 565.02 (7); and to create 20.505 (8) (q), 20.505 (8) (r), 20.835 (3) (r), 25.75 (1) (am), 25.75 (1) (d), 25.75 (3) (f), 79.10 (1) (dm), 79.10 (7r), 79.10 (10), 562.065 (3) (cm), 563.055 (6), 563.135 (2m), 563.22 (2) (c) and 563.80 (2m) of the statutes; relating to: the property tax lottery credit and making an appropriation.

Analysis by the Legislative Reference Bureau

Under current law, every owner of taxable real property is entitled to a property tax lottery credit regardless of whether the owner's taxable real property is the owner's primary residence. The state constitution requires that all lottery proceeds, less money used for the regulation of and enforcement of laws relating to the lottery, be applied to the property tax lottery credit.

On April 6, 1999, Wisconsin voters approved amendments to sections 24 (3), (5) and (6) (a) of article IV of the state constitution. The amendments require all moneys received by the state that are attributable to bingo, pari-mutuel on-track betting and the lottery, less the moneys used for the regulation of or enforcement of laws relating to bingo, pari-mutuel on-track betting and the lottery, be used for property tax relief for state residents regardless of the income or age of the resident.

This bill restores the language of the property tax lottery credit that existed prior to the 1997-1998 legislative session. The bill changes the name of the property tax lottery credit to the property tax gaming credit and provides a property tax gaming credit to any taxpayer whose primary residence is on a parcel of taxable property. An eligible taxpayer must file an application with the county or municipality treasurer to receive the credit.

This bill also changes the name of the lottery fund to the gaming fund and requires that all moneys received by the state that are attributable to bingo and pari-mutuel on-track betting be deposited into the gaming fund. All of these moneys plus lottery proceeds, less any moneys used for general program operations and law enforcement relating to bingo, pari-mutuel on-track betting and the lottery, must be used for property tax relief.

For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

SB114, s. 1 Section 1. 20.003 (5) of the statutes is amended to read:

SB114,3,2 20.003 (5) Required lottery gaming fund balance. (a) The legislature may not enact any bill directly or indirectly affecting the lottery gaming fund if the bill would cause the estimated lottery gaming fund balance on June 30 of any fiscal year, as projected under s. 20.005 (1), to be less than 2% of the estimated gross lottery revenues, as defined in s. 25.75 (1) (b), for that fiscal year, as projected under s. 20.005 (1).

SB114,3,6 (b) Beginning with the summary under s. 20.005 (1) that is included in the 1991-93 biennial budget bill, the summary under s. 20.005 (1) shall separately list estimated lottery gaming fund balances and estimated gross lottery revenues, as defined in s. 25.75 (1) (b).

SB114, s. 2 Section 2. 20.005 (3) (schedule) of the statutes: at the appropriate place, insert the following amounts for the purposes indicated: - See PDF for table - See PDF for table

SB114, s. 3 Section 3. 20.115 (4) (a) of the statutes is amended to read:

SB114,3,13 20.115 (4) (a) Aid to Wisconsin livestock breeders association. The amounts in the schedule, less moneys available under par. (h), for the purpose of aid to the Wisconsin livestock breeders association for the conduct of junior livestock shows and other livestock educational programs under s. 93.31.

SB114, s. 4 Section 4. 20.115 (4) (b) of the statutes is amended to read:

SB114,4,8 20.115 (4) (b) Aids to county and district fairs. A sum sufficient The amounts in the schedule to provide state aids to counties and agricultural societies, associations or boards and to incorporated dairy or livestock associations, not to exceed $15,000 per fair as provided in s. 93.23. No moneys in excess of the difference between $585,000 and the amount of moneys available under par. (g) in each fiscal year may be expended from this appropriation. If the total due the several counties and agricultural societies under this paragraph exceeds $585,000 the amounts in the schedule, the department shall equitably prorate that amount.

SB114, s. 5 Section 5. 20.115 (4) (g) of the statutes is repealed.

SB114, s. 6 Section 6. 20.115 (4) (h) of the statutes is repealed.

SB114, s. 7 Section 7. 20.435 (7) (kg) of the statutes is amended to read:

SB114,4,15 20.435 (7) (kg) Compulsive gambling awareness campaigns. The amounts in the schedule for the purpose of awarding grants under s. 46.03 (43). All moneys transferred from ss. s. 20.505 (8) (g) and (h) and 20.566 (8) (q) shall be credited to this appropriation account.

SB114, s. 8 Section 8. 20.455 (2) (g) of the statutes is repealed.

SB114, s. 9 Section 9. 20.455 (2) (r) of the statutes is amended to read:

SB114,4,20 20.455 (2) (r) Gaming law enforcement; lottery gaming revenues. From the lottery gaming fund, the amounts in the schedule for the performance of the department's gaming law enforcement responsibilities as specified in s. 165.70 (3m).

SB114, s. 10 Section 10. 20.505 (8) (g) of the statutes is repealed.

SB114, s. 11 Section 11. 20.505 (8) (h) of the statutes is amended to read:

SB114,5,4 20.505 (8) (h) General program operations; Indian gaming. The amounts in the schedule for general program operations under ch. 569. All Indian gaming receipts, as defined in s. 569.01 (1m), less the amounts appropriated under s. 20.455 (2) (gc), shall be credited to this appropriation account. Annually, of the moneys received under this appropriation account, an amount equal to 50% of the amount in the schedule under s. 20.435 (7) (kg) shall be transferred to the appropriation account under s. 20.435 (7) (kg).

SB114, s. 12 Section 12. 20.505 (8) (i) of the statutes is repealed.

SB114, s. 13 Section 13. 20.505 (8) (j) of the statutes is amended to read:

SB114,5,11 20.505 (8) (j) General program operations; charitable raffles and crane games. The amounts in the schedule for general program operations under chs. subch. VIII of ch. 563 and ch. 564.All moneys received by the department of administration under ch. 563, except s. 563.80, and under s. ss. 563.92 (2), 563.98 (1g) and 564.02 (2) shall be credited to this appropriation account.

SB114, s. 14 Section 14. 20.505 (8) (q) of the statutes is created to read:

SB114,5,14 20.505 (8) (q) General program operations; racing. From the gaming fund, the amounts in the schedule for general program operations under ch. 562.

SB114, s. 15 Section 15. 20.505 (8) (r) of the statutes is created to read:

SB114,5,18 20.505 (8) (r) General program operations; bingo. From the gaming fund, the amounts in the schedule for general program operations relating to bingo under subchs. II to VII of ch. 563.

SB114, s. 16 Section 16. 20.566 (2) (r) of the statutes is amended to read:

SB114,5,21 20.566 (2) (r) Lottery Gaming credit administration. From the lottery gaming fund, the amounts in the schedule for the administration of the lottery gaming credit.

SB114, s. 17 Section 17. 20.566 (8) of the statutes is amended to read:

SB114,6,2 20.566 (8) Lottery. (q) General program operations. From the lottery gaming fund, the amounts in the schedule for general program operations under ch. 565. Annually, of the moneys appropriated under this paragraph, an amount equal to 36% of the amount in the schedule under s. 20.435 (7) (kg) shall be transferred to the appropriation account under s. 20.435 (7) (kg).

SB114,6,4 (r) Retailer compensation. From the lottery gaming fund, a sum sufficient to pay compensation to retailers under s. 565.10 (14) (b).

SB114,6,6 (s) Prizes. From the lottery gaming fund, a sum sufficient to pay holders of winning lottery tickets or lottery shares under ch. 565.

SB114,6,9 (v) Vendor fees. From the lottery gaming fund, a sum sufficient to pay vendors for on-line and instant ticket services and supplies provided by the vendors under contract under s. 565.25 (2) (a).

SB114, s. 18 Section 18. 20.835 (2) (q) of the statutes is amended to read:

SB114,6,13 20.835 (2) (q) Farmland tax relief credit. From the lottery gaming fund, a sum sufficient to pay the aggregate claims approved under ss. 71.07 (3m) (c), 71.28 (2m) (c) and 71.47 (2m) (c).

SB114, s. 19 Section 19. 20.835 (3) (q) of the statutes is amended to read:

SB114,6,16 20.835 (3) (q) Lottery Gaming credit. From the lottery gaming fund, a sum sufficient to make the payments under s. 79.10 (5).

SB114, s. 20 Section 20. 20.835 (3) (r) of the statutes is created to read: