reglab/statecodes huggingface dataset:
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 15 - Real Estate Transfer Fee › Section Tax 15.03 - Imposition of real estate transfer fee

Current through June 24, 2024
A real estate transfer fee is imposed on the grantor of real
				estate on every conveyance not exempted under s.
				77.25, Stats.
				Real estate conveyances which are taxable under s.
				77.22,
				Stats., include:
(1) Corporation
			 conveyances:
(a) From a corporation to a
			 partnership, and from a partnership to a corporation.
(b) From an individual to a corporation, and
			 from a corporation to an individual.
(c) From a corporation to its stockholders
			 pursuant to a plan of liquidation.
(d) From one corporation to another, both of
			 which have the same parent corporation, that is, conveyances between "sister"
			 corporations.
(e) From a
			 corporation to another caused by a "spin-off." A spin-off occurs when, after a
			 part of the assets of corporation 'A' is transferred to corporation 'B'
			 controlled by the transferor `A,' stock or securities in the latter 'B' are
			 distributed to the shareholders of the controlling corporation 'A,' without a
			 surrender by corporation 'B's' shareholders of any of their stock or
			 securities.
(f) From a corporation
			 to another caused by a "split-up." In a split-up the distributing corporation
			 `A' transfers its assets to 2 or more newly created corporations in exchange
			 for their stock and effects a complete liquidation, `A's' shareholders
			 receiving stock in the new corporations in exchange for the distributing
			 corporation's stock.
(g) From one
			 corporation to another pursuant to any bankruptcy provision.
(h) From a parent corporation to a subsidiary
			 corporation in exchange for stock.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 15 - Real Estate Transfer Fee › Section Tax 15.04 - Land contracts

Current through June 24, 2024
(1) ORIGINAL LAND CONTRACT. Any original
			 contract or any instrument evidencing the existence of a land contract, either
			 of which indicates that such original land contract was made on October 1, 1969
			 or thereafter, requires the submission of a return as a condition to recording
			 by the register of deeds.
(2) DEEDS
			 IN FULFILLMENT OF A LAND CONTRACT.
(a) Any
			 deed or other instrument executed in fulfillment of a land contract, which land
			 contract is dated December 17, 1971, or thereafter, requires the submission of
			 a return and payment of the fee provided by s.
			 77.22(2)
			 (b), Stats., as a condition to recording. The
			 return must show that the deed is given in satisfaction of a land contract and
			 the fee is based on the purchase price established by the terms of land
			 contract.
(b) Deeds in fulfillment
			 of recorded land contracts dated prior to December 17, 1971 are not subject to
			 the fee. As a result of the changes made by Chapter 150, Laws of 1971, deeds
			 presented allegedly in fulfillment of an unrecorded land contract dated prior
			 to December 17, 1971 should not be recorded as exempt until the land contract
			 or evidence of the existence of a land contract is recorded. This is necessary
			 to establish that the land contract was in fact dated prior to December 17,
			 1971.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 15 - Real Estate Transfer Fee › Section Tax 15.05 - Exemption from fee

Current through June 24, 2024
Conveyance of real property pursuant to any of the exemptions
				listed in s.
				77.25,
				Stats., are not subject to the payment of real estate transfer fee except that
				returns are required at the time of recording.
(1) Conveyances from the United States, its
			 agencies or instrumentalities are not subject to the fee imposed under s.
			 77.22(1),
			 Stats.
(2) Conveyances from the
			 state, its instrumentalities, agencies and subdivisions are not subject to the
			 fee imposed under s.
			 77.22(1),
			 Stats.
(3) A certificate of
			 termination issued by the county court upon petition by interested persons in
			 the realty upon the death of a person holding a life estate in real property or
			 upon the death of a person who is a joint tenant in real property would be a
			 conveyance as defined in s.
			 77.21(1),
			 Stats., since it transfers an interest in real estate. This conveyance is
			 exempt from the real estate transfer fee by virtue of s.
			 77.25(11),
			 Stats., as a conveyance by descent or survivorship.
(4) Conveyances between husband and wife
			 pursuant to a divorce decree are not subject to the fee but a return must be
			 submitted. The value of property transferred shall be stated on the real estate
			 transfer return.
(6) Conveyances of
			 cemetery lots, as distinct from land conveyed for use as a cemetery, are not
			 subject to s.
			 77.22(1),
			 Stats.
This section interprets s.
				  77.25,
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 15 - Real Estate Transfer Fee › Section Tax 15.06 - Inspection of real estate transfer returns

Current through June 24, 2024
A taxpayer or agent in a condemnation proceeding or an appeal
				from an assessment of real property will be allowed to inspect all returns. The
				taxpayer or agent requesting access to this information shall maintain the
				confidentiality of the return.
This section interprets s.
				  77.265(7),
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 16 - Local financial reporting › Section Tax 16.02 - Scope

Current through June 24, 2024
This chapter is applicable to all towns, villages, cities and
				counties with a population of 25,000 or more according to the latest population
				estimate made by the state department of administration pursuant to s.
				16.96,
				Stats. Any town, village, city or county whose population declines below 25,000
				after December 31, 1986 shall continue to be governed by this
				chapter.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 16 - Local financial reporting › Section Tax 16.03 - Definitions

Current through June 24, 2024
(1) "General purpose financial statements"
			 are those financial statements, including disclosure notes, necessary to fairly
			 present financial position and operating results and changes in financial
			 position of the proprietary fund types in conformity with generally accepted
			 accounting principles. They are listed as follows:
(a) Combined balance sheet - all fund types
			 and account groups.
(b) Combined
			 statement of revenues, expenditures and changes in fund balances - all
			 governmental fund types and similar trust funds.
(c) Combined statement of revenues,
			 expenditures and changes in fund balances - budget and actual - general and
			 special revenue fund types and similar governmental fund types for which annual
			 budgets have been legally adopted.
(d) Combined statement of revenues, expenses
			 and changes in retained earnings or equity - all proprietary fund types and
			 similar trust funds.
(e) Combined
			 statement of changes in financial position - all proprietary fund types and
			 similar trust funds.
(f) Notes to
			 the financial statements.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 16 - Local financial reporting › Section Tax 16.04 - Schedules

Current through June 24, 2024
(1) The governing body of each local
			 government subject to this chapter shall provide for and cause to be prepared
			 the following schedules required by the department for administration of local
			 aid programs and other reporting purposes.
(a) A schedule of revenues and expenditures -
			 all governmental fund types and expendable trust funds.
(b) A schedule of revenues and expenses - all
			 proprietary fund types and similar trust funds.
(c) A schedule of specified receipt,
			 disbursement and other data.
(d) A
			 schedule of allocations.
(e) A
			 schedule of indebtedness.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 16 - Local financial reporting › Section Tax 16.05 - Audited financial report and schedules

Current through June 24, 2024
(1) The governing
			 body of each local government subject to this chapter shall provide for and
			 cause to be prepared an audited financial report of the financial status and
			 activities of all funds of the local government and the schedules enumerated in
			 s.
			 Tax
			 16.04(1) accompanied by an auditor's
			 report.
(2) The audited financial
			 report shall include the following:
(a) Table
			 of contents.
(b) Auditor's
			 report.
(c) The general purpose
			 financial statements.
(d) Combining
			 statements by fund type for all fund types for which more than one fund is
			 reported.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 16 - Local financial reporting › Section Tax 16.06 - Compliance

Current through June 24, 2024
(1) Compliance with provisions of this
			 chapter will release the unit of local government from any obligation to file
			 the current financial report form authorized under s.
			 73.10(2)
			 (a), Stats. Reports prescribed by this
			 chapter should be prepared from accounting records maintained by the local
			 government and should relate directly to those records.
(2) The department shall review schedules and
			 financial reports filed pursuant to this chapter to determine compliance with
			 standards and procedures prescribed by this chapter.
(3) The department may inspect and examine or
			 cause an inspection and examination of the records of local government filing
			 schedules or financial reports under this chapter.
(4) The department may review the auditor's
			 work- papers prepared during audits conducted pursuant to this chapter to
			 determine compliance.
Note 1)
Copies of the draft schedules required
				  by s.
				  Tax
				  16.04(1) may be obtained from:
Wisconsin Department of Revenue
Division of State/Local Finance
P.O. Box 8971
Madison, WI 53708-8971
Telephone (608) 264-6892
Note 2)
Generally accepted accounting
				  principles and generally accepted auditing standards may be examined at the
				  office of the administrator, division of state/local finance, 2nd floor, 125
				  South Webster Street, Madison. Generally accepted accounting principles may be
				  obtained from:
Governmental Accounting Standards Board
High Ridge Park
P.O. Box 3821
Stamford, CT 06905-0821
Generally accepted auditing standards may be obtained
				  from:
American Institute of Certified Public Accountants
1211 Avenue of the Americas
New York, NY 10036
Note 3)
The financial report referenced in s.
				  Tax
				  16.05 represents the audited financial statements of
				  local government units commonly referred to as an audit report or a
				  comprehensive annual financial report and may include other statements,
				  schedules and statistical information presented at the discretion of the local
				  governmental unit.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 18 - Assessment Of Agricultural Property › Section Tax 18.03 - Assessment of agricultural property in 1996 and in 1997

Current through June 24, 2024
(1) For assessments
			 as of January 1, 1996 and January 1, 1997, the assessed value of each parcel of
			 agricultural land is the assessed value of that parcel as of January 1,
			 1995.
(2) For assessments as of
			 January 1, 1996 and January 1, 1997, property classified Other is assessed
			 according to s.
			 70.32(1),
			 Stats.
Example: Thirty-seven acres of a 40-acre legal description are
				devoted primarily to agricultural use and are assessed as provided in sub. (1).
				The remaining 3 acres are needed for the location and convenience of a
				residence, barn, farm buildings, and well. The 3 acres, residence, buildings
				and facilities are assessed according to s.
				70.32(1),
				Stats., on January 1, 1996 since they are classified "Other".
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 18 - Assessment Of Agricultural Property › Section Tax 18.05 - Definitions

Current through June 24, 2024
In this chapter:
(1)
			 "Agricultural use" means any of the following:
(a) Activities included in subsector 111 Crop
			 Production, set forth in the North American Industry Classification System
			 (NAICS), United States, 1997, published by the executive office of the
			 president, U.S. office of management and budget.
(b) Activities included in subsector 112
			 Animal Production, set forth in the North American Industry Classification
			 System, United States, 1997, published by the executive office of the
			 president, U.S. office of management and budget.
Note:
Subsector 111 Crop Production and subsector
				112 Animal Production, set forth in the North American Industry Classification
				System, United States, 1997, published by the executive office of the
				president, U.S. office of management and budget, are reproduced in full in the
				Wisconsin property assessment manual under s.
				73.03(2a),
				Stats. In addition, copies are on file with the department and the legislative
				reference bureau.
(c)
			 Growing Christmas trees or ginseng.
(d) Land without improvements subject to a
			 federal or state easement or enrolled in a federal or state program if all of
			 the following apply:
1. The land was in
			 agricultural use under par. (a), (b), or (c) when it was entered into the
			 qualifying easement or program, and
2. Qualifying easements and programs shall
			 adhere to standards and practices provided under the January 31, 2014 No. 697
			 version of s. ATCP 50.04, 50.06, 50.71, 50.72, 50.83, 50.88, 50.91, 50.96, or
			 50.98. The Wisconsin Property Assessment Manual, authorized under s.
			 73.03(2a),
			 Stats., shall list the qualifying easements and programs according to the ATCP
			 provisions, and
3.
a. The terms of the temporary easement or
			 program do not restrict the return of the land to agricultural use under par.
			 (a), (b), or (c) after the easement or program is satisfactorily completed,
			 or
b. The terms of an easement,
			 contract, compatible use agreement, or conservation plan for that specific
			 parcel authorized an agricultural use, as defined in par. (a), (b), or (c), for
			 that parcel in the prior year.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 18 - Assessment Of Agricultural Property › Section Tax 18.06 - Land classified agricultural; categories of agricultural land

Current through June 24, 2024
(1) An
			 assessor shall classify as agricultural land devoted primarily to agricultural
			 use. Land devoted primarily to agricultural use shall typically bear physical
			 evidence of agricultural use, such as furrows, crops, fencing or livestock,
			 appropriate to the production season. If physical evidence of agricultural use
			 is not sufficient to determine agricultural use, the assessor may request of
			 the owner or agent of the owner such information as is necessary to determine
			 if the land is devoted primarily to agricultural use.
(2) For each legal description of property
			 that includes a parcel of agricultural land, the assessor shall indicate on the
			 property record card, by acreage, the category of agricultural land. Categories
			 of agricultural land are the following:
(a)
			 First grade tillable cropland.
(b)
			 Second grade tillable cropland.
(c)
			 Third grade tillable cropland.
(d)
			 Pasture.
(e) Specialty
			 land.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 19 - Expenditure restraint payments › Section Tax 19.03 - General

Current through June 24, 2024
(1) DEFINITIONS. In this section:
(b) "Excess property tax levy rate" means the
			 amount by which the property tax levy rate for a municipality exceeds 5
			 mills.
(c) "Municipal operating
			 budget increase" means an amount, expressed as a percentage and rounded to 2
			 places beyond the decimal, which results from dividing:
1. The difference between the amount of the
			 municipal operating budget for the year of the statement and the amount of the
			 municipal operating budget, including any adjustment under s.
			 79.05(6),
			 Stats., for the year before the year of the statement; by
2. The amount of the municipal operating
			 budget, including any adjustment under s.
			 79.05(6),
			 Stats., for the year before the year of the statement.
(f) "Property tax levy rate" means an amount,
			 expressed as a decimal and rounded to 9 places beyond the decimal, which
			 results from dividing:
1. Municipal taxes only
			 less the tax increment under s.
			 66.1105,
			 Stats.; by
2. The municipal full
			 value less the tax incremental value under s.
			 66.1105,
			 Stats.
(i) "Tax
			 increment" means the sum of tax increments for all taxing jurisdictions as
			 reported on the statement of taxes on the line entitled "tax
			 increment."
(j) "Taxing
			 jurisdiction" has the same meaning as in s.
			 74.01(7),
			 Stats.
(k) "Inflation factor" means
			 an amount expressed as a percentage and rounded to one place beyond the
			 decimal, which results from dividing:
1. The
			 difference between the sum of the 12 monthly indexes of the U.S. consumer price
			 index for all urban consumers, U.S. city average, for the year ending on
			 September 30 of the year before the year of the statement and the sum of the 12
			 monthly indexes of the U.S. consumer price index for all urban consumers, U.S.
			 city average, for the year ending on September 30 of the year prior to that
			 year; by
2. The sum of the 12
			 monthly indexes of the U.S. consumer price index for all urban consumers, U.S.
			 city average, for the year ending on September 30 of the year prior to the year
			 before the year of the statement.
(l) "The year of the statement" means the
			 calendar year in which the statement under s.
			 79.015,
			 Stats., is issued and is the year prior to the calendar year in which the
			 expenditure restraint payment is to be made.
(m) "Total property tax levy" means the
			 amount reported on the statement of taxes as "total town, village or city taxes
			 levied."
(n) "Valuation factor" has
			 the same meaning as in s.
			 79.05(1)
			 (d), Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 19 - Expenditure restraint payments › Section Tax 19.04 - Expenditure restraint worksheet

Current through June 24, 2024
(1) GENERAL. Each
			 municipality that meets the requirement in s.
			 Tax 19.03(2)
			 (a) shall receive from the department of
			 revenue an expenditure restraint worksheet. The department's expenditure
			 restraint worksheet shall be completed and returned to the department along
			 with the budgets described in s.
			 Tax
			 19.05.
(2)
			 PURPOSE. The expenditure restraint worksheet shall be used by the department of
			 revenue to determine if the municipality meets the eligibility requirement in
			 s.
			 Tax 19.03(2)
			 (c).
(3) DUE DATE.
(b) For purposes of the 1992 and subsequent
			 years' expenditure restraint payments, the department's expenditure restraint
			 worksheet shall be completed and returned to the department of revenue on or
			 before May 1 of the year of the statement.
(c) To be considered timely filed, the
			 expenditure restraint worksheet, if mailed to the department of revenue, shall
			 be mailed in a properly addressed envelope, postmarked before midnight of the
			 due date in par. (b) and received by the department of revenue not more than 5
			 days after the due date in par. (b).
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 19 - Expenditure restraint payments › Section Tax 19.05 - Budgets

Current through June 24, 2024
(1) DEFINITIONS. In this chapter:
(a) "Long-term debt" means general obligation
			 debt payable over a period that exceeds one year.
(b) "Municipal operating budget" means the
			 total adopted general fund budgeted expenditures, including inter-fund
			 transfers out to other funds and less any principal and interest payments on
			 long-term debt budgeted in the general fund.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 20 - Lottery And Gaming Credit › Subchapter I - School Levy Tax Credit, Lottery Fund › Section Tax 20.01 - Purpose

Current through June 24, 2024
The purpose of this subchapter is to, as required under s.
				  73.03(66),
				  Stats., provide restrictions for the distribution of the school levy tax
				  credit, lottery fund, under s.
				  79.10(4),
				  Stats.
Section
					 73.03(66),
					 Stats., was repealed by 2013 Wis. Act
					 20.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 20 - Lottery And Gaming Credit › Subchapter I - School Levy Tax Credit, Lottery Fund › Section Tax 20.02 - Definitions

Current through June 24, 2024
In this subchapter:
(1) "Department" means the department of
				revenue.
(2) "Domicile" has the
				meaning given in s.
				71.01(1n),
				Stats.
(3) "Municipality" means a
				town, village, or city.
(4)
				"Resident individual" means either of the following:
(a) A natural person whose domicile is in
				this state.
(b) A natural person
				who lives in this state for more than six months of the year.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 20 - Lottery And Gaming Credit › Subchapter I - School Levy Tax Credit, Lottery Fund › Section Tax 20.03 - Distribution of credit

Current through June 24, 2024
A payment to a municipality under s.
				  79.10(4),
				  Stats., made from the appropriation under s.
				  20.835(3)
				  (qb), Stats., may not, as determined by the
				  department, exceed the amount of the school levy credit paid to resident
				  individuals in that municipality.
Section
					 20.835(3)
					 (qb), Stats., was repealed by 2013 Wis. Act
					 20.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 20 - Lottery And Gaming Credit › Subchapter II - Lottery and Gaming Credit › Section Tax 20.04 - Purpose

Current through June 24, 2024
The purpose of this chapter is to provide definitions related
				  to the lottery and gaming credit and establish procedures to assist in the
				  management of the lottery and gaming credit program at the state, county, town,
				  village, and city level.
Department of Revenue forms mentioned through this chapter
					 are located on the department's web site at
					 www.revenue.wi.gov.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 20 - Lottery And Gaming Credit › Subchapter II - Lottery and Gaming Credit › Section Tax 20.06 - Computing the lottery and gaming credit

Current through June 24, 2024
(1) For owners of
				taxable property, the credit is computed as the estimated fair market value,
				not to exceed the maximum credit value, of the approved property multiplied by
				the school tax rate for the school district in which the approved property is
				located.
(2) For owners of
				manufactured and mobile homes subject to a monthly municipal permit fee, the
				credit is computed as the fair market value minus the tax exempt household
				furnishings of the manufactured or mobile home, as established by the assessor
				under s.
				66.0435(3)
				(c), Stats., for January 1, not to exceed the
				maximum credit value, multiplied by the school tax rate for the school district
				in which the manufactured or mobile home is located.
(3) The amount of property tax or monthly
				municipal permit fee due after subtracting the lottery and gaming credit may
				not be less than zero.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 20 - Lottery And Gaming Credit › Subchapter II - Lottery and Gaming Credit › Section Tax 20.09 - Payment of lottery and gaming credits

Current through June 24, 2024
(1) Except as
				provided in sub. (2), on the 4th Monday in March the department of
				administration shall pay to the county treasurer the amounts claimed under s.
				Tax
				20.08(4) (a) 1. and 2. by each
				taxation district within the county.
(2) Payment under sub. (1) shall be made
				directly to a municipality, if one of the following applies:
(a) The municipality, annually on or before
				March 1, submits to the department of administration a letter requesting direct
				payment of the school levy tax credit, lottery and gaming credit, and first
				dollar credit. The letter shall contain a statement that the municipality
				qualifies for direct payment under s.
				79.10(7m) (cm)
				1 a., Stats., and has received proper
				approval from the municipality's governing body.
(b) The municipality, on or before March 1,
				submits to the department of administration a letter of notification
				requesting, until further notice, direct payment of the school levy tax credit,
				lottery and gaming credit, and first dollar credit. The letter shall contain a
				statement that the municipality qualifies for direct payment under s.
				79.10(7m) (cm)
				2 a., Stats. Notification provided in the
				manner prescribed in this paragraph remains valid until the municipality
				notifies the department of administration that the municipality no longer
				wishes to receive or no longer qualifies to receive direct payment. The
				department may request written confirmation from a municipality that the
				municipality qualifies for direct payment under s.
				79.10(7m)
				(cm) 2, Stats. If a municipality fails to
				provide written confirmation as requested by the department under this
				paragraph, payment under sub. (1) shall be made to the county in which the
				municipality is located.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 20 - Lottery And Gaming Credit › Subchapter II - Lottery and Gaming Credit › Section Tax 20.10 - Settlement for lottery and gaming credits

Current through June 24, 2024
(1) Except for
				lottery and gaming credit amounts received for claims under s.
				Tax
				20.07(2), the municipal treasurer
				shall settle for amounts received directly by the municipality under s.
				Tax
				20.09 with each tax ingjurisdiction within the
				taxation district not later than April 15. The municipal treasurer shall also
				distribute the amounts received for claims under s.
				Tax
				20.07(2) by the municipal treasurer
				to the appropriate school district by April 15.
(2) The county treasurer shall settle for the
				amounts received directly under s.
				Tax
				20.09 with each taxation district and each taxing
				jurisdiction within the taxation district not later than August 20.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 20 - Lottery And Gaming Credit › Subchapter II - Lottery and Gaming Credit › Section Tax 20.11 - Corrections

Current through June 24, 2024
(1)
(a) If
				the department determines that the credits in a particular taxation district
				were not determined or calculated correctly, the department shall order an
				adjustment under par. (d) for each property for which the credit was
				incorrect.
(b) The county treasurer
				shall determine all of the following for each property in a taxation district
				under par. (a) for which a credit was claimed:
1. The credit actually claimed.
2. The correct credit amount.
3. The difference between subds. 1. and 2.
(c) The treasurer shall
				sum the differences under par. (b) 3. for each taxation district and shall
				certify those amounts to the department by October 1.
(d) The differences under par. (b) 3. shall
				be entered on the following year's tax roll and shall show on tax bills for
				each property for which the difference under par. (b) 3. is not zero.
(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.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 20 - Lottery And Gaming Credit › Subchapter II - Lottery and Gaming Credit › Section Tax 20.12 - Audit; penalties

Current through June 24, 2024
(1) AUDIT OF LOTTERY AND GAMING CREDIT. The
				department shall audit claims for the lottery and gaming credits. 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., and records of individual property owners that have received the credit
				within the previous 4 years.
(2)
				DENIAL AND COLLECTION OF LOTTERY AND GAMING CREDIT. If the department
				determines that a credit was extended to a property or a manufactured or mobile
				home subject to a monthly municipal permit fee which does not qualify for the
				credit, the department shall proceed as follows:
(a)
Current year audits.
1. If the determination is prior to the time
				the tax roll is prepared, the department shall instruct the treasurer under s.
				Tax
				20.08(1) to deny the credit, and the
				credit shall not appear on the tax bill for that property. The treasurer shall
				indicate on the tax roll that a claim for credit was denied.
2. If the determination is after the tax roll
				is prepared, the department shall instruct the appropriate taxation district to
				collect the credit as a lottery special charge on the next property tax bill
				issued for the property, if the property owner fails to remit the denied credit
				amount to the department by October 1. The lottery special charge shall include
				the full amount of the lottery credit plus applicable interest and
				penalty.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 61 - Retailers › Section Tax 61.01 - Purpose

Current through June 24, 2024
The purpose of this chapter is to provide the administrator
				with the procedure and criteria for selecting retailers to sell lottery
				tickets, to establish the retailer's duties and obligations under the contract,
				to provide the administrator with the procedure and criteria to terminate or
				suspend the retailer's contract and to provide the applicant and retailer an
				appeal procedure if a contract is denied or a contract is terminated or
				suspended.
Section Tax 61.01 interpretss.
				  565.10 and
				  565.12,
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 61 - Retailers › Section Tax 61.02 - Definitions

Current through June 24, 2024
In this chapter:
(1)
			 "Administrator" means the administrator of the department's lottery division or
			 any designees.
(1m) "Billing
			 procedure" means the procedures used to collect revenue due the lottery by
			 retailers consistent with s.
			 565.10(15),
			 Stats.
(2) "Commencement of a game"
			 means the date, designated by the administrator, on which lottery tickets for a
			 particular game under sub. (3) shall go on sale to the general
			 public.
(3) "Lottery ticket" or
			 "lottery share" means one of the following types:
(a) For instant scratch ticket games under s.
			 565.01(6m)
			 (a) 1, Stats., a chance received for
			 consideration that may entitle a player to a prize as a winning ticket under
			 sub. (8), consistent with lottery games under s.
			 565.27,
			 Stats.
(b) For on-line ticket games
			 under s.
			 565.01(6m)
			 (a) 2, Stats., a chance received for
			 consideration that may entitle a player to a prize as a winning ticket under
			 sub. (8), consistent with lottery games under s.
			 565.27,
			 Stats.
(c) For break-open ticket
			 games under s.
			 565.01(6m)
			 (a) 1, Stats., a chance received for
			 consideration that may entitle a player to a prize as a winning ticket under
			 sub. (8), consistent with lottery games under s.
			 565.27,
			 Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 61 - Retailers › Section Tax 61.03 - Procedure for selecting and renewing contracting retailers

Current through June 24, 2024
(1) Any person may
			 apply for a contract to sell lottery tickets by submitting to the Wisconsin
			 lottery a completed application for a lottery retail sales contract.
			 Applications are available upon request by contacting the Wisconsin lottery. A
			 nonrefundable check for $75.00 made payable to the Wisconsin lottery shall
			 accompany each application for a contract. A nonrefundable electronic fund
			 transfer or check for $25.00 made payable to the Wisconsin lottery shall
			 accompany each application for a contract renewal.
Note:
Applications and application fees should be
				mailed or delivered to Wisconsin Lottery, 2135 Rimrock Road, PO Box 8941,
				Madison WI 53708-8941.
(2)
			 The administrator shall examine the completed application, and based on
			 criteria under s.
			 565.10(2) to
			 (5), Stats., and s.
			 Tax
			 61.04(1), shall either grant a
			 contract or deny the application. The administrator shall grant the contract or
			 deny the application within 35 business days after the Wisconsin lottery
			 receives the completed application and application fee under sub. (1) or within
			 35 business days after the administrator completes a credit check under s.
			 Tax 61.04(1)
			 (a), whichever is later.
Section Tax 61.03 interpretss.
				  565.10(1) to
				  (5),
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 61 - Retailers › Section Tax 61.04 - Criteria for selecting retailers

Current through June 24, 2024
(1) In addition to
			 the criteria under s.
			 565.10(1) to
			 (5), Stats., the administrator shall
			 determine if the applicant meets all of the following conditions:
(a) The applicant or the applicant's business
			 shall satisfactorily pass a credit check by the administrator.
(b) The applicant shall affirm, in the
			 contract application, that the applicant's business is physically secure and
			 that the premise has a secure place to store lottery tickets.
(d) The applicant is expected to sell a
			 minimum monthly average of $400 worth of instant scratch tickets or instant
			 break-open tickets or the sum of both each fiscal quarter, under s.
			 565.01(6m)
			 (a) 1, Stats., which shall be represented in
			 any retailer contract or addenda. The administrator may deny a contract or a
			 renewal to an applicant whose anticipated sales will not meet the stated
			 minimum monthly average of sales per fiscal quarter or whose historical sales
			 have not met the stated minimum monthly average of sales per fiscal
			 quarter.
(e) The applicant may not
			 be an employee of the department of revenue Wisconsin lottery division, or the
			 executive assistant, the secretary or the deputy secretary of revenue, per s.
			 565.05(1)
			 (b), Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 61 - Retailers › Section Tax 61.05 - Fidelity bond

Current through June 24, 2024
(1) The Wisconsin lottery may require from
			 each retailer a fidelity bond or an irrevocable letter of credit, or both, in
			 the amount determined by the administrator and based upon the applicant's
			 projected lottery ticket sales. The administrator may also require from each
			 retailer the payment of interest for any outstanding unpaid balance that
			 results from a dishonored retailer's check or electronic funds transfer, under
			 s.
			 Tax
			 61.08(14) (d).
(2) The bond shall be payable upon the order
			 of the Wisconsin lottery and may be obtained through an insurance agency or a
			 bond and surety company. No individual bond may be less than $500.00. The
			 letter of credit shall be drawn upon a financial institution with offices
			 within the borders of the state of Wisconsin, and shall be drafted in a manner
			 that allows the lottery to draw upon it without additional action taken by the
			 retailer. No letter of credit may be accepted for which the lottery must pay a
			 sum before it can draw upon the letter of credit.
Section Tax 61.05 interpretss.
				  565.10(13),
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 61 - Retailers › Section Tax 61.06 - Certificate of authority

Current through June 24, 2024
(1) When a retailer
			 is awarded a contract or a contract renewal, the retailer shall pay $25.00 to
			 the Wisconsin lottery for a nonassignable and nontransferable certificate of
			 authority. A certificate of authority is required for each location from which
			 the retailer will sell lottery tickets.
(2) The retailer shall be issued a year-round
			 certificate of authority if the retailer intends to sell lottery tickets all 12
			 months of the year. If the retailer intends to sell lottery tickets less than
			 12 months a year, the retailer may be issued a seasonal certificate of
			 authority. If the retailer intends to sell lottery tickets throughout the year
			 but only at selected times and places, such as at weekly events or at fairs and
			 festivals, the retailer may be issued a temporary certificate of
			 authority.
(3) If the certificate
			 is lost, mutilated or destroyed, the retailer shall within 15 calendar days
			 request in writing and submit a completed application for a duplicate
			 certificate. The retailer shall pay $25.00 to the Wisconsin lottery for a
			 duplicate certificate of authority.
(4) A mutilated certificate shall be
			 surrendered to the administrator upon issuance of a duplicate. A lost
			 certificate, when found, shall be surrendered to the administrator within 15
			 calendar days of its recovery.
(5)
			 Payment under subs. (1) and (3) shall be by check or electronic fund
			 transfer.
Section Tax 61.06 interpretss.
				  565.10(8) to
				  (12),
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 61 - Retailers › Section Tax 61.08 - Retailer contract terms and conditions

Current through June 24, 2024
The retailer's contract shall include all of the following
				terms and conditions:
(1) CONTRACT
			 PERIOD AND SALES AUTHORIZATION. The retailer's contract shall remain in effect
			 for at least one year and shall expire on the date shown on the certificate of
			 authority. The administrator may renew the contract. However, the retailer does
			 not have a substantial interest in, or a vested legal or equitable right to, a
			 contract renewal.
(2) CONTRACT NOT
			 ASSIGNABLE OR TRANSFERABLE. The retailer's contract may not be assigned or
			 transferred from one person or location to another.
(3) RETAILER IS NOT AN EMPLOYEE OR AGENT OF
			 THE STATE. The retailer is not an employee or agent of the state of Wisconsin
			 and is not entitled to any right, privilege or benefit that would accrue to an
			 employee or agent of the state of Wisconsin.
(4) INDEMNIFICATION. The retailer shall
			 indemnify and hold harmless the state of Wisconsin, the Wisconsin lottery, and
			 the Wisconsin lottery's employees and agents from and against all claims,
			 suits, or actions arising from any willful or negligent act or omission of the
			 retailer or its agents while performing under the terms of the retailer
			 contract.
(5) COMPLIANCE WITH STATE
			 LAW AND RULES. During the term of the retailer contract, the retailer shall
			 comply with ch. 565, Stats., the Wisconsin lottery's administrative rules and
			 any other applicable state law and administrative rules.
(6) COMPLIANCE WITH RETAILER'S HANDBOOK.
			 During the term of the retailer contract, the retailer shall comply with
			 instructions and procedures for each game as set forth in the retailer
			 handbook.
(7) CERTIFICATE OF
			 AUTHORITY. The certificate of authority is not assignable or transferable and
			 shall be conspicuously displayed at the point of sale.
(8) NOTIFICATION OF CHANGES IN THE RETAILER'S
			 APPLICATION.
(a) The retailer shall notify
			 the administrator, in writing, within 15 calendar days of every change of its
			 organizational structure, including but not limited to changes from a sole
			 proprietorship to a partnership or to a corporation.
(b) The retailer shall notify the
			 administrator, in writing, at least 30 calendar days in advance of any change
			 of the retailer's business address.
(c) The retailer shall notify the
			 administrator, in writing, within 15 calendar days if the retailer, or any of
			 the retailer's partners, officers, directors or owners, as described under s.
			 565.10(3),
			 Stats., have been convicted of or pleaded guilty or no contest to a felony, a
			 gambling related offense, or fraud or misrepresentation in any
			 connection.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 61 - Retailers › Section Tax 61.085 - Retailer performance program

Current through June 24, 2024
(1) PURPOSE.
(a) The retailer performance program or RPP
			 is intended to provide additional compensation, above the compensation provided
			 under s.
			 565.10(14) (b)
			 1 or 2., Stats., to retailers who meet
			 certain performance goals identified by the department of revenue. This
			 additional compensation is authorized under ss.
			 565.02(4)
			 (g) and
			 565.10(14)
			 (b) 3m, Stats.
(b) This program is applicable to lottery
			 retailer sales transactions beginning on January 1, 2000.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 61 - Retailers › Section Tax 61.09 - Limitation on length of suspension

Current through June 24, 2024
A suspension shall be limited to a maximum of 45 calendar days,
				during which time the administrator shall consider the appropriate permanent
				action to be taken, including, but not limited to, termination of the retailer
				contract.
Section Tax 61.09 interpretss.
				  565.12,
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 61 - Retailers › Section Tax 61.25 - Discretion of enforcement

Current through June 24, 2024
(1) Consistent with
			 s.
			 227.04,
			 Stats., the lottery shall exercise the following discretion in the enforcement
			 of rules and guidelines against a small business:
Note:
Section
				227.04(2m)
				(a), Stats., provides that: "Each agency
				shall promulgate a rule that requires the agency to disclose in advance the
				discretion that the agency will follow in the enforcement of rules against a
				small business that has committed a minor violation." Section
				227.04(1)
				(a), Stats., defines minor violation as
				follows: " "Minor violation" means a rule violation that does not cause serious
				harm to the public, is committed by a small business, and the violation is not
				willful, the violation is not likely to be repeated, there is a history of
				compliance by the violator, or the small business has voluntarily disclosed the
				violation."
(a) For purposes of this
			 section the definition of small business, under s.
			 227.114(1),
			 Stats., shall include any retailer who holds a contract under s.
			 Tax
			 61.08, so that all retailers may expect the same
			 treatment with respect to this section.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 62 - Major procurements › Section Tax 62.02 - Definitions

Current through June 24, 2024
In this chapter:
(1)
			 "Administrator" has the meaning specified in s.
			 Tax
			 61.02(1).
(2) "Major procurement" has the meaning
			 specified in s.
			 565.01(4),
			 Stats.
(3) "Wisconsin lottery" has
			 the meaning specified in s.
			 Tax
			 61.02(9).
Section Tax 62.02 interpretss.
				  565.01(4),
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 62 - Major procurements › Section Tax 62.20 - Appeal

Current through June 24, 2024
(1) RIGHT TO APPEAL.
(a) Any vendor who submitted a competitive
			 bid in response to a request for proposal or request for bid for a major
			 procurement, and who is aggrieved by the administrator's notice of intent to
			 contract with another vendor, may appeal the administrator's
			 decision.
(b) The vendor shall file
			 a written notice of the intent to appeal with the administrator no later than 5
			 working days after the issuance of the administrator's notice of intent to
			 contract with another vendor. The notice of appeal shall be deemed to be filed
			 on the day it is received by the administrator.
(c) The vendor shall file the written appeal,
			 fully identifying the contested issues, with the administrator no later than 10
			 working days after the issuance of the administrator's intent to contract with
			 another vendor. The appeal shall allege a violation of a state statute or the
			 Wisconsin administrative code. The written appeal shall be deemed to be filed
			 on the day it is received by the administrator.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 63 - Nonprofit organization retailers › Section Tax 63.01 - Purpose

Current through June 24, 2024
The purpose of this chapter is to provide the administrator
				with the procedures and criteria for contracting with nonprofit organizations
				to sell break-open lottery tickets for a higher rate of compensation, to
				establish the nonprofit organization retailer's duties and obligations under
				the contract, to provide the administrator with the procedures and criteria to
				terminate or suspend the retailer's contract and to provide the applicant and
				nonprofit organization retailer an appeal procedure if a contract is denied or
				a contract is terminated or suspended.
Section Tax 63.01 interpretss.
				  565.10(14)
				  and
				  565.12,
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 63 - Nonprofit organization retailers › Section Tax 63.02 - Definitions

Current through June 24, 2024
In this chapter:
(1)
			 "Administrator" has the meaning specified in s.
			 Tax
			 61.02(1).
(2) "Break-open ticket" means a ticket issued
			 by the Wisconsin lottery that is made of laminated paper, partially perforated
			 to permit strips to be torn from one side to reveal play symbols beneath, from
			 which it can be immediately determined whether the ticket is a
			 winner.
(3) "Location" means the
			 place at which the nonprofit organization has been granted the authority to
			 sell lottery tickets or shares by the administrator.
(4) "Nonprofit organization" has the meaning
			 specified in s.
			 565.10(14),
			 Stats.
(5) "Wisconsin lottery" has
			 the meaning specified in s.
			 Tax
			 61.02(9).
Section Tax 63.02 interpretss.
				  565.10 and s.
				  565.12,
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 63 - Nonprofit organization retailers › Section Tax 63.03 - Application to become a nonprofit organization retailer

Current through June 24, 2024
(1) Any nonprofit
			 organization may apply for a contract to sell break-open tickets by completing
			 the application for a nonprofit organization retailer sales contract prescribed
			 by the administrator and submitting it to the Wisconsin lottery. Applications
			 are available upon request by contacting the Wisconsin lottery. A nonrefundable
			 check for $25.00 made payable to the Wisconsin lottery shall accompany each
			 application for a contract.
Note: Applications and application fees should be mailed or
				delivered to Wisconsin Lottery, 2135 Rimrock Road, PO Box 8941, Madison WI
				53708-8941.
(2) The
			 administrator shall examine the completed application, and based on criteria
			 under s.
			 565.10(2) to (5) and
			 (14), Stats., shall either grant a contract
			 or deny the application. The administrator shall grant the contract or deny the
			 application within 35 business days after the Wisconsin lottery receives the
			 completed application and application fee under sub. (1).
Section Tax 63.03 interpretss.
				  565.10(2) to (5) and
				  (14), Stats.