563.80 Gross receipts tax.
(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:
(a) One percent of the first $30,000 in gross receipts received by a licensed organization during a year.
(b) Two percent of the gross receipts received by a licensed organization during a year that exceed $30,000.
(2m) All moneys received under sub. (1) shall be credited to the appropriation account under s. 20.505 (8) (jn).
History: 1973 c. 156; 1991 a. 269 s. 782Ld; Stats. 1991 s. 563.80; 1997 a. 237; 1999 a. 5; 2021 a. 58.
Structure Wisconsin Statutes & Annotations
Wisconsin Statutes & Annotations
Chapter 563 - Bingo and raffle control.
563.04 - General duties of the department.
563.05 - Departmental duties; powers; prohibitions.
563.051 - Bingo and raffle security.
563.055 - Cancellation of license; reinstatement.
563.10 - Rules governing commingling of receipts prohibited.
563.11 - License to conduct bingo.
563.12 - Bingo license application.
563.14 - Department determinations.
563.15 - Issuance of license to conduct bingo.
563.16 - Amendment of license to conduct bingo.
563.17 - Denial of application; hearing.
563.18 - Suspension or revocation.
563.22 - Supplier's license application.
563.24 - Issuance of supplier's license.
563.25 - Supplier to notify department of changes.
563.26 - Maintenance of supplier's books and records.
563.27 - Persons not eligible for supplier's license.
563.28 - Suspension or restriction of a supplier's license for delinquent child support payments.
563.285 - Supplier's license and delinquent taxes or unemployment insurance contributions.
563.29 - Supplier prohibitions.
563.51 - Restrictions on the conduct of bingo.
563.52 - Limited period bingo.
563.54 - Progressive jackpot bingo.
563.61 - Report of bingo operations.
563.62 - Reports improperly filed.
563.64 - Bookkeeping and accounts.
563.65 - Proper and legitimate expenditures; reimbursement and waiver.
563.66 - Financial report to membership.
563.68 - Expenditure of bingo funds after cessation of bingo.
563.71 - Duties of the department of justice.
563.72 - Inspection for enforcement.
563.907 - Qualified organizations.
563.908 - Requirements of raffles.
563.93 - The conduct of raffles under a Class A license.
563.935 - The conduct of raffles under a Class B license.
563.95 - Denial of application; hearing.