563.64
563.64
Bookkeeping and accounts. 563.64(1)(1)
Each licensed organization shall maintain a single entry or double entry bookkeeping system for the purpose of recording all receipts and expenditures in connection with the conduct of bingo and the disbursement of profits derived therefrom. Such bookkeeping system shall consist of a columnar book maintained on a calendar or fiscal year basis.
563.64(2)
(2) The columnar book, deposit books, canceled checks, records of share drafts, check books, records of share accounts, records of negotiable orders of withdrawal, deposit slips, bank statements and copies of financial statements of bingo operations and all other books and accounts shall be maintained for not less than 4 years and shall be available at reasonable times for examination by the department or its authorized representative. The department may require the licensed organization to obtain microfilm copies of share drafts to the extent necessary for examination purposes. All documents supporting the entries made in the books of accounts shall be kept by the licensed organization for a period of not less than 4 years. Such documents shall include, but are not limited to, bank statements, canceled checks, records of share drafts, deposit slips and invoices for all expenditures.
563.65
563.65
Proper and legitimate expenditures; reimbursement and waiver. If a financial audit of a licensed organization shows that an expenditure of bingo funds was not a proper and legitimate expenditure and the department requests that the licensed organization reimburse the appropriate bingo account in an amount equal to the amount so expended, the licensed organization may appeal the request to the department. The department may waive or reduce the amount of any such reimbursement if the licensed organization presents evidence satisfactory to the department that the licensed organization acted in good faith and by mistake or inadvertently in so expending the funds.
563.66
563.66
Financial report to membership. 563.66(1)(1)
At least once a year, each licensed organization shall report the following information in writing to its membership regarding the bingo occasions which it has conducted:
563.66(1)(f)
(f) Any interest earned on profits deposited in interest-bearing accounts.
563.66(2)
(2) The information reported under sub.
(1) shall be incorporated into the minutes or records of each licensed organization. If a licensed organization is an auxiliary or affiliate of a parent organization, a copy of the written report shall be filed with the executive officer of the parent organization and incorporated into its minutes.
563.66 History
History: 1973 c. 156;
1989 a. 147;
1991 a. 269 s.
782jh; Stats. 1991 s. 563.66.
563.68
563.68
Expenditure of bingo funds after cessation of bingo. A licensed organization which has ceased to conduct bingo for any reason and has unexpended bingo funds shall disburse such funds in any of the following ways:
563.68(1)
(1) As provided under s.
563.51 (8) within one year after the cessation of the conduct of bingo.
563.68(2)
(2) In accordance with a plan of expenditure approved in advance by the department.
563.69
563.69
Exemptions; community-based residential facilities, senior citizen community centers and adult family homes. This subchapter does not apply to an organization listed under s.
563.11 (1) (b) to
(d).
563.69 History
History: 1989 a. 147;
1991 a. 269 s.
782jp; Stats. 1991 s. 563.69.
ENFORCEMENT AND PENALTIES
563.71
563.71
Duties of the department of justice. 563.71(1)(a)
(a) Whenever the attorney general files with a circuit or supplemental court commissioner a statement that the attorney general believes that a violation of this chapter has occurred, the commissioner shall issue a subpoena for any person requested or named by the attorney general. Mileage and witness fees need not be paid in advance, but only verified claims for mileage and fees which are approved by the attorney general shall be paid out of the state treasury and charged to the appropriation under s.
20.455 (1) (d) and shall be the same rates as those paid witnesses in circuit court.
563.71(1)(b)
(b) Testimony from persons subpoenaed under par.
(a) shall be taken by a stenographic reporter and transcribed and read to or by the witness and subscribed to by the witness, unless the parties represented stipulate upon the record that the reading of the transcript of such testimony to or by the witness and his or her signature thereto are waived and that the transcript may be used with like force and effect as if read and subscribed by the witness. The attendance of the witness for the purpose of reading and subscribing to the transcript may be compelled in the same manner that his or her attendance to be examined may be compelled.
563.71(1)(c)
(c) The supplemental court commissioner shall be entitled to the fees under s.
814.68 (1). All such fees and all other costs and expenses incident to such inquiry shall be paid out of the appropriation under s.
20.455 (1) (d).
563.71(2)
(2) Violations a public nuisance. A violation of this chapter constitutes a public nuisance under ch.
823, irrespective of any criminal prosecution which may be or is commenced based on the same acts.
563.71(3)
(3) Application. This section does not apply to subch.
VIII.
563.71 History
History: 1973 c. 156; Sup. Ct. Order, 67 Wis. 2d 585, 753 (1975);
1977 c. 29 s.
1656 (27);
1977 c. 187 s.
135;
1977 c. 273;
1977 c. 323 s.
16;
1977 c. 426;
1979 c. 34;
1981 c. 317 s.
2202;
1991 a. 269 s.
782kd; Stats. 1991 s. 563.71;
2001 a. 61.
563.72
563.72
Inspection for enforcement. Any peace officer or district attorney, within their respective jurisdictions, or an authorized employee of the department, may, at all reasonable hours, enter the premises where a bingo occasion is being conducted and examine the books, papers and records of the licensed organization to determine if all proper taxes or fees imposed have been paid. Any refusal to permit such examination of the premises by the licensed organization, its agent or an employee or the person in charge of the premises to which the bingo license relates, constitutes sufficient grounds for the suspension or revocation of a license, and is punishable under s.
563.73 (2). In addition, such refusal constitutes sufficient grounds for any peace officer or other persons authorized under this section within their respective jurisdictions or authority to employ whatever reasonable action is necessary to conduct inspections permitted by this section.
563.73(2)
(2) Whoever violates any other provision of this chapter may be fined not more than $5,000 or imprisoned not more than 90 days or both.
563.73(3)
(3) The department of justice or the district attorney of the county where the violation occurs may commence an action in the name of the state to recover a civil forfeiture to the state of not more than $10,000 for the violation of any provision of this chapter.
563.73(4)
(4) The department of justice, the department or the district attorney of a county of an actual or potential violation, after informing the department of justice, may commence an action in the circuit court in the name of the state to restrain any violation of any provision of this chapter. The court may, prior to entry of final judgment, make such an order or judgment as necessary to restore to any person any pecuniary loss suffered because of the acts or practices involved in the violation, provided proof thereof is submitted to the court. The department of justice may subpoena persons, require the production of books and other documents and request the department to exercise its authority to aid in the investigation of alleged violations of this section.
563.73 History
History: 1973 c. 156;
1977 c. 426;
1989 a. 147 s.
45; Stats. 1989 s. 163.73;
1991 a. 269 s.
782kp; Stats. 1991 s. 563.73;
1995 a. 27 s.
9123 (6pp);
1997 a. 27.
GROSS RECEIPTS TAX
563.80
563.80
Gross receipts tax. 563.80(1)(1)
An occupational tax is imposed on those gross receipts of any licensed organization which are derived from the conduct of bingo, in the following amounts:
563.80(1)(a)
(a) One percent of the first $30,000 in gross receipts received by a licensed organization during a year.
563.80(1)(b)
(b) Two percent of the gross receipts received by a licensed organization during a year that exceed $30,000.
563.80 History
History: 1973 c. 156;
1991 a. 269 s.
782Ld; Stats. 1991 s. 563.80;
1997 a. 237;
1999 a. 5.
RAFFLES
Subch. VIII of ch. 563 Cross-reference
Cross-reference: See also ch.
Game 44, Wis. adm. code.
563.907
563.907
Qualified organizations. 563.907(1)(1)
Any local religious, charitable, service, fraternal or veterans organization or any organization to which contributions are deductible for federal income tax purposes or state income or franchise tax purposes, which has been in existence for one year immediately preceding its application for a license or which is chartered by a state or national organization which has been in existence for at least 3 years, may conduct a raffle upon receiving a license for the raffle from the department. No other person may conduct a raffle in this state.
563.907(2)
(2) Local organizations that may conduct raffles include only those organizations whose activities are limited to this state, to a specific geographical area within this state, or to a specific geographical area that is partly within this state and partly within another state.
563.907(3)
(3) Service organizations that may conduct raffles include all of the following:
563.907(3)(a)
(a) A labor organization, as defined in s.
5.02 (8m), whose jurisdiction is limited to a specific geographical area within the state.
563.907(3)(b)
(b) A political party, as defined in s.
5.02 (13), except a state political party registered under subch.
III of ch. 11 under whose name candidates appear on a ballot at any election.
563.907 History
History: 1977 c. 426;
1991 a. 39,
1991 a. 269 s.
782Lp; Stats. 1991 s. 563.90;
1995 a. 27 s.
9123 (6pp);
1997 a. 27;
2013 a. 273 s.
7; Stats. 2013 s. 563.907;
2015 a. 6, ss.
24 to
26;
2015 a. 117.
563.907 Annotation
The “local" requirement applies to all applicants, including tax-exempt organizations. Knights of Columbus v. Bingo Control Board,
151 Wis. 2d 404,
444 N.W.2d 447 (Ct. App. 1989).
563.907 Annotation
Certain political organizations and subdivisions of the state may qualify for a raffle license. 67 Atty. Gen. 323.
563.907 AnnotationEligibility requirements for licensure discussed.
76 Atty. Gen. 115.
563.908
563.908
Requirements of raffles. A raffle may not be conducted in this state unless any winner in the raffle is determined by a drawing with all tickets or calendars having an equal opportunity to win.
563.908 History
History: 2013 a. 273;
2015 a. 6.
563.91
563.91
Limit. No qualified organization under s.
563.907 may conduct more than 365 raffles or more than one calendar raffle during a year. A raffle for which one or more drawings are held on one day at one location is one raffle for purposes of this section.
563.92(1m)(a)
(a) The department may issue a Class A license or a Class B license to any qualified organization that applies.
563.92(1m)(b)
(b) Under a Class A license, an organization may do all of the following:
563.92(1m)(b)1.
1. Conduct single-container raffles, a calendar raffle, or plastic or rubber duck races if the raffles or races are authorized under s.
563.908.
563.92(1m)(b)2.
2. Sell some or all tickets on days other than the same day as the drawing.
563.92(1m)(b)3.
3. Sell equal shares of a single ticket to one or more purchasers.
563.92(1m)(c)
(c) Under a Class B license, an organization may do all of the following:
563.92(1m)(c)1.
1. Conduct multiple-container raffles or plastic or rubber duck races if the raffles or races are authorized under s.
563.908.
563.92(1m)(c)2.b.
b. On more than one day if the organization distributes tickets to purchasers only at the event at which the drawing will take place.
563.92(2)
(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 a complete application if the applicant qualifies under s.
563.907 and has not exceeded the limits of s.
563.91. The department shall notify the applicant within 15 days after it is filed if the raffle license application is incomplete or the application shall be considered complete. A complete license application that is not denied within 30 days after its filing shall be considered approved. All moneys received by the department under this subsection shall be credited to the appropriation account under s.
20.505 (8) (j).
563.92(4)
(4) The department may conduct proceedings to suspend or revoke an organization's license to conduct raffles for failing to comply with the requirements of this subchapter.
563.925(1)(1)
With respect to a raffle conducted under a Class A license, the department shall not be held responsible or liable in any dispute regarding the ownership or sale of a share of a ticket under s.
563.93 (3i).
563.925(2)
(2) The department and the organization conducting a raffle under a Class B license shall not be held responsible or liable in any dispute regarding the ownership of a ticket if the purchaser of the ticket gives the ticket to another person to claim a prize on behalf of the purchaser under s.
563.935 (6) (c).
563.925 History
History: 2015 a. 6.
563.93
563.93
The conduct of raffles under a Class A license. All of the following shall apply to the conduct of a raffle under a Class A license:
563.93(1e)
(1e) No person may sell a ticket or calendar unless authorized by an organization with a Class A license.
