(3) Proof of required education shall be submitted in the form of an original official transcript and shall be sent by the educational institution to the department.
RL 175.03 Verification of sanitarian experience. For purposes of verifying the qualified sanitarian work experience required under this chapter, an applicant shall submit a detailed description of the position held, length of employment, duties of the position, and name of work supervisor.
RL 175.04 Employer work verification. An applicant shall provide verification from their work supervisor of the applicant's work experience describing the applicant's job duties and number of hours worked per year in the field of environmental health.
RL 175.05 Application review. (1) An applicant shall submit a completed application for examination and the application fees prior to the scheduled review of applications by the department. The department application procedures and application fees policies in ch.
RL 4 shall apply to the review and processing of applications for examination.
(2) The department, in consultation with the advisory committee, shall make an investigation as it deems necessary to determine if the applicant shall be admitted to the examination for registration and may request additional documentation prior to approving an application.
(3) The applicant shall be notified in writing of the department's decision regarding their application. An applicant may appeal the application review decision of the department in accordance with ch.
RL 1 procedures.
RL 175.06 Reciprocal licensure and certification. Upon application and payment of the appropriate application fee, an applicant who holds a certificate of registration or license as a sanitarian in good standing issued by the proper authority of any state, or territory, or possession of the United States, foreign country, or any other organization that registers or certifies sanitarians, may receive a certificate in this state provided that the requirements for the registration in the other jurisdiction are comparable to the qualifications for registration in this chapter. The successful passage of a recognized professional examination of any other state, territory or possession, country or organization, may be construed as tantamount to passing the required examination recognized by the department, provided that the scope of the examination and the applicant's passing score is comparable to the examination and passing score administered under this chapter.
RL 176.01 Examination requirements. (1) All applicants for registration shall be required to pass a nationally recognized professional examination or other professional examination approved by the department.
(2) Notice of eligibility to take the national examination shall be provided to those who have completed and approved applications on file. The notice of eligibility shall be presented by the applicant to gain attendance to the examination site.
(3) The applicant shall notify the department and testing agency of any change of their mailing address.
RL 176.02 Notice of examination results. (1) An applicant for registration shall receive notification of their examination results.
(2) An applicant must receive a passing grade determined by the department to represent the minimum competence to practice. The department may accept the passing grade recommendation of a testing agency whose examination has been approved by the department.
(3) The department may refuse to release the grade or issue a certificate of registration if the department determines that an applicant violated the rules of conduct of the examination or otherwise acted dishonestly.
RL 176.03 Reexamination. An applicant who fails to achieve passing grades on the examinations required under this chapter may reapply for examination on forms provided by the department. No applicant shall make more than 3 attempts to pass the examination within any 12 month period. For each reexamination, the applicant shall pay the reexamination fee specified by the department.
Note: Application forms are available on request to the department located at 1400 East Washington Avenue, P.O. Box 8935, Madison, Wisconsin 53708 or from the department's website at:
http://drl.wi.gov.
Chapter
RL 177 - UNPROFESSIONAL CONDUCT
RL 177.01 Unprofessional conduct. A registered sanitarian shall comply with the standards of practice established by s.
440.98, Stats., and this chapter. The violation of any provision of this chapter, or the aiding or abetting of any of the following, without limitation because of enumeration, constitutes unprofessional conduct and may result in disciplinary action:
(1) Making a materially false, misleading, deceptive, or fraudulent representation in an application for a certificate of registration, including but not limited to, misrepresenting qualifications, education, experience, credentials or professional affiliations.
(2) An administrative or judicial determination that the registrant has made false, misleading, deceptive, or fraudulent representations in the course of practice as a registered sanitarian.
(3) Any sanction, suspension, or disciplinary action taken against the registrant in this state or another jurisdiction arising out of any occupational or professional conduct.
(4) Violating any rule adopted by the department relating to the practice of a registered sanitarian, or any term, provision, or condition of any order issued by the department.
(5) Failing to practice as a registered sanitarian within the scope of the registrant's competence, education, training and experience.
(6) Practicing in a manner that substantially departs from the standard of care ordinarily exercised by a registered sanitarian or any gross professional negligence, incompetence, or misconduct.
(7) Failing to notify the department of any criminal conviction within 30 days after the date of conviction and failing to provide a copy of the judgment of conviction to the department. Conviction of any crime which is substantially related to the practice of a registered sanitarian shall be grounds for discipline against the registrant.
(8) Subject to ss.
111.321,
111.322 and
111.335, Stats., to have been convicted of a felony in this state or a crime in another state that if committed in this state would be a felony.
(9) Failing to cooperate in a timely manner with the department's investigation of a complaint filed against the registrant. A registrant who takes longer than 30 calendar days to respond to a request of the department is subject to a rebuttable presumption of failing to act in a timely manner under this subsection.
Notice of Hearing
Revenue
Notice is hereby given that, pursuant to s.
227.11 (2) (a), Stats., and interpreting ss.
139.362 and
139.801, Stats., the Department of Revenue will hold a public hearing at the time and place indicated below, to consider the creation of rules relating to
cigarette and tobacco products tax bad debt deductions.
Hearing Information
The hearing will be held at 9:00 A.M. on Friday, December 15, 2006, in the Events Room (1st floor) of the State Revenue Building, located at 2135 Rimrock Road, Madison, Wisconsin.
Handicap access is available at the hearing location.
Comments on the Rule
Interested persons are invited to appear at the hearing and may make an oral presentation. It is requested that written comments reflecting the oral presentation be given to the department at the hearing. Written comments may also be submitted to the contact person shown below no later than December 22, 2006, and will be given the same consideration as testimony presented at the hearing.
Contact Person
Small Businesses: Others:
Tom Ourada Dale Kleven
Dept. of Revenue Dept. of Revenue
Mail Stop 624-A Mail Stop 6-40
2135 Rimrock Road 2135 Rimrock Road
P.O. Box 8933 P.O. Box 8933
Madison, WI 53708-8933 Madison, WI 53708-8933
Telephone (608) 266-8875 Telephone (608) 266-8253
Analysis by the Department of Revenue
Explanation of agency authority: Each agency may promulgate rules interpreting the provisions of any statute enforced or administered by it, if the agency considers it necessary to effectuate the purpose of the statute.
Related statute(s) or rule(s): There are no other applicable statutes or rules.
Plain language analysis: This proposed rule clarifies the following as to when and how a person who pays cigarette taxes or a distributor who pays tobacco taxes is to claim the deduction allowed under ss.
139.362 and
139.801, Stats. for cigarette and tobacco products tax attributable to bad debt:
The deduction shall be claimed on the monthly tax report for the month in which the debt is written off as uncollectible and is eligible to be deducted as a bad debt under s. 166 of the Internal Revenue Code. A claimant shall complete Form CT-117, Cigarette Distributor Bad Debt Deduction for Uncollectible Wisconsin Cigarette Tax, or Form TT-117, Tobacco Products Distributor Bad Debt Deduction for Uncollectible Wisconsin Tobacco Products Tax, for all amounts claimed.
Payments and credits applied to a debt before it is written off as uncollectible shall be apportioned to the amount of such debt attributable to cigarette or tobacco products tax using the ratio of the total cigarette or tobacco tax to be paid per the invoice to the total amount to be paid per the invoice. The amount so apportioned shall reduce the amount of debt attributable to cigarette or tobacco tax to arrive at the amount of the deduction.
If the deduction is claimed for a month when the cigarette or tobacco products tax rate is different from the rate in effect when the cigarettes or tobacco products were sold, the tax rate in effect when the cigarettes or tobacco products were sold shall be used to determine the deduction.
A deduction shall not be allowed for cigarette and tobacco products tax attributable to bad debt incurred on illegal sales of cigarettes or tobacco products.
A recovery of a bad debt for which a deduction was claimed shall be included in the monthly tax report for the month in which the recovery occurs, and the tax shall be paid with the report.
Summary of, and comparison with, existing or proposed federal regulation: There is no existing or proposed federal regulation that is intended to address the activities to be regulated by the rule.
Comparison with similar rules in Illinois, Iowa, Michigan, and Minnesota:
Illinois – No similar rule exists.
Iowa – No similar rule exists.
Michigan – Michigan has a provision for a tobacco products tax bad debt deduction. The amount deducted must be charged off as uncollectible on the books of the licensee and must be eligible to be claimed as a bad debt deduction for federal income tax purposes. A recovery of any amount that has been deducted must be paid back by the licensee. Only the portion of the bad debt attributable to tobacco products tax is deductible.
Minnesota – Minnesota has a provision for a credit for cigarette taxes attributable to a bad debt. The taxes must have been included in a transaction the consideration for which was a debt owed to the taxpayer and which became uncollectible, but only in proportion to the portion of debt that became uncollectible. The debt must qualify as a bad debt for federal income tax purposes. A recovery of the cigarette taxes claimed as a refund must be paid back by the taxpayer.
Summary of factual data and analytical methodologies:
2005 Wisconsin Act 25 created ss.
139.362 and
139.801, Stats., which allow a deduction for cigarette and tobacco products tax attributable to bad debt. In reviewing the statutory language providing for the deduction, the department concluded that it would need to provide clarification as to when and how the deduction may be claimed. Starting with language from s.
Tax 4.12, which clarifies when and how a supplier required to be licensed by the department may recover the motor vehicle fuel tax from the department when a purchaser is unable to pay the tax to the supplier, the department developed this proposed rule.
Analysis and supporting documents used to determine effect on small business: The proposed rule provides clarification that will help determine the allowable amount of the deduction for cigarette and tobacco products tax attributable to bad debt under ss.
139.362 and
139.801, Stats., and when the deduction may be claimed. As the proposed rule does not impose any significant financial or other compliance burden, the department has determined that it does not have a significant effect on small business.
Anticipated costs incurred by private sector: This proposed rule does not have a significant fiscal effect on the private sector.
Effect on small business: This proposed rule does not have a significant effect on small business.
Agency contact person: Please contact Dale Kleven at (608) 266-8253 or
dkleven@dor.state.wi.us, if you have any questions regarding this proposed rule.
Place where comments are to be submitted and deadline for submission: Comments may be submitted to the contact person shown below no later than one week after the public hearing on this proposed rule is conducted. Information as to the place, date, and time of the public hearing will be published in the Wisconsin Administrative Register.
Dale Kleven
Department of Revenue
Mail Stop 6-40
2135 Rimrock Road
P.O. Box 8933
Madison, WI 53708-8933
Text of Rule
SECTION 1. Tax 9.70 is created to read:
Tax 9.70 Cigarette and tobacco products tax bad debt deductions. (1) PURPOSE. This section clarifies when and how a person who pays cigarette taxes or a distributor who pays tobacco taxes may claim a deduction under ss.
139.362 and
139.801, Stats., for cigarette and tobacco products tax attributable to bad debt.
(2) DEFINITIONS. In this section:
(b) “Cigarette" has the meaning given in s.
139.30(1m), Stats.
(c) “Distributor" has the meaning given in s.
139.75(4), Stats.
(d) “Tobacco products" has the meaning given in s.
139.75(12), Stats.
(3) BAD DEBTS. (a) Deduction from measure of tax. Using form CT-117, titled “Cigarette Distributor Bad Debt Deduction for Uncollectible Wisconsin Cigarette Tax," or form TT-117, titled “Tobacco Products Distributor Bad Debt Deduction for Uncollectible Wisconsin Tobacco Products Tax," a person who pays cigarette taxes or a distributor who pays tobacco taxes may claim a deduction on the monthly tax report for the cigarette and tobacco products tax attributable to bad debt that is written off as uncollectible in their books and records and that is eligible to be deducted as bad debt under s. 166 of the internal revenue code.
(b) When to report the deduction. The deduction under par. (a) shall be claimed on the monthly tax report that is submitted for the month in which the amount of the deduction is written off as uncollectible and in which such amount is eligible to be deducted as a bad debt under s. 166 of the internal revenue code.
Example: A distributor writes off a debt attributable to tobacco products tax on September 10, 2005. At the time the debt is written off it is eligible to be deducted as a bad debt under s. 166 of the internal revenue code. The distributor may claim a bad debt deduction by attaching a completed form TT-117 to the monthly tobacco products tax report filed for the month of September 2005.
(c) Recovery of bad debt. If a person who pays cigarette taxes or a distributor who pays tobacco taxes subsequently collects in whole or in part any bad debt for which a deduction is claimed under par. (a), they shall include the amount collected in the monthly tax report filed for the month in which the amount is collected and shall pay the tax with the report.
(d) Payments and credits. Payments and credits applied to a debt before it is written off as uncollectible shall be apportioned to the amount of such debt attributable to cigarette or tobacco products tax on the basis of the ratio of the cigarette or tobacco products tax to be paid per the invoice to the total amount to be paid per the invoice. The amount so apportioned shall reduce the amount of debt attributable to cigarette or tobacco products tax to arrive at the deduction under par. (a).
Examples: 1) At a time when the cigarette tax rate is 3.85¢ per stick, Person A sells cigarettes to Customer B. The amount of the invoice is $10,000, consisting of cigarette tax of $1,540, cost of cigarettes of $6,000 and sundries of $2,460. Customer B defaults and discontinues operations, leaving a balance due to Person A of $2,100, which includes interest of $200 not included in the original invoice amount. The deductible tax is $292.60, computed as follows:
