3. That are reserve “Class B" licenses.
27,2907ph
Section 2907ph. 125.51 (4) (br) of the statutes is created to read:
125.51 (4) (br) 1. Except as provided in subd. 2., the number of reserve “Class B" licenses authorized to be issued by a municipality shall be determined as follows:
a. Subtract 3 from the number recorded under par. (bm) 1.
b. Subtract the number recorded under par. (bm) 2. b. from the result under subd. 1.
c. Divide the result under subd. 2. b. by 2, except that if the result is not a whole number round the quotient down to the nearest whole number.
d. Add 3 to the result under subd. 2. c.
e. Add one license per each increase of 500 population or fraction thereof to the population recorded under par. (bm).
2. Notwithstanding subd. 1., if the difference between the number of licenses determined under par. (b) 1g. and under par. (bm) 1. is 3 or fewer, the number of reserve “Class B" licenses authorized to be issued by that municipality is the difference between the number of licenses determined under par. (b) 1g. and under par. (bm) 1., plus one per each increase of 500 population or fraction thereof to the population recorded under par. (bm).
27,2907pp
Section 2907pp. 125.51 (4) (v) of the statutes is created to read:
125.51 (4) (v) Notwithstanding par. (am), if a municipality has granted or issued a number of licenses equal to or exceeding its quota, the municipal governing body may issue a license for any of the following:
1. A full-service restaurant that has a seating capacity of 300 or more persons.
2. A hotel that has 100 or more rooms of sleeping accommodations and that has either an attached restaurant with a seating capacity of 150 or more persons or a banquet room in which banquets attended by 400 or more persons may be held.
27,2910e
Section 2910e. 134.67 (2) (a) (intro.) of the statutes is amended to read:
134.67 (2) (a) (intro.) In the event of the outbreak of an epidemic disease of humans or animals spread by insects which it is known can be controlled by DDT but cannot be adequately controlled by any other known pesticide, the pesticide review board department of agriculture, trade and consumer protection may authorize the use of DDT in controlling the epidemic upon a finding that:
27,2910m
Section 2910m. 134.67 (2) (b) (intro.) of the statutes is amended to read:
134.67 (2) (b) (intro.) In the event of the outbreak of a plant disease of epidemic proportions which threatens a significant portion of the affected crop and which is caused or spread by an insect which it is known can be controlled by DDT but cannot be adequately controlled by any other known pesticide, the pesticide review board department of agriculture, trade and consumer protection may authorize the use of DDT in controlling the epidemic upon a finding that:
27,2910r
Section 2910r. 134.67 (2) (c) of the statutes is amended to read:
134.67 (2) (c) The pesticide review board department of agriculture, trade and consumer protection also may authorize the use of DDT or its isomers or metabolites for specified research by educational institutions if it finds that no ecologically significant residues of DDT or its isomers or metabolites will be allowed to escape into the environment.
27,2915
Section 2915
. 134.72 (1) (a) of the statutes is amended to read:
134.72 (1) (a) “Facsimile machine" means a machine that transmits copies of documents by means of a telephone line, telegraph line, microwave, satellite, cellular radio wave, fiber optics, coaxial cable or any other transmission facility or any switching device.
27,2915g
Section 2915g. 137.01 (1) (a) of the statutes is amended to read:
137.01 (1) (a) The governor shall appoint notaries public who shall be Wisconsin residents and at least 18 years of age. Applicants who are not attorneys shall file an application with the secretary of state and pay a $15 $20 fee.
27,2915r
Section 2915r. 137.01 (2) (a) of the statutes is amended to read:
137.01 (2) (a) Any Wisconsin resident who is licensed to practice law in this state is entitled to a permanent commission as a notary public upon application to the secretary of state and payment of a $15
$50 fee. The application shall include a certificate of good standing from the supreme court, the signature and post-office address of the applicant and an impression of the applicant's official seal, or imprint of the applicant's official rubber stamp.
27,2923m
Section 2923m. 138.09 (3) (e) of the statutes is renumbered 138.09 (3) (e) 1. (intro.) and amended to read:
138.09 (3) (e) 1. (intro.) A
Except as provided in subd. 2., a licensee may conduct, and permit others to conduct, at the location specified in its license, any one or more of the following businesses not subject to this section:
a. A business engaged in making loans for business or agricultural purposes or exceeding $25,000 in principal amount, except that all such loans having terms of 49 months or more are subject to sub. (7) (gm) 2. or 4., a
b. A business engaged in making first lien real estate mortgage loans under ss. 138.051 to 138.06, a.
c. A loan, finance or discount business under s. 218.01, or an.
d. An insurance business, or a
.
e. A currency exchange under s. 218.05, or a.
f. A seller of checks business under ch. 217
; but.
2. A licensee may not sell merchandise shall not be sold at such location; and no or conduct other business shall be conducted at such at the location specified in the license unless written authorization is granted to the licensee by the division.
27,2923p
Section 2923p. 138.09 (4a) of the statutes is repealed.
27,2926e
Section 2926e. 138.10 (2) of the statutes is amended to read:
138.10 (2) Maximum loan. A Unless made by a person licensed under s. 138.09, a pawnbroker's loan shall may not exceed $150.
27,2926m
Section 2926m. 138.10 (2m) of the statutes is created to read:
138.10 (2m) Pawnbroking by licensed lenders. The division of banking may promulgate rules regulating the conduct of pawnbroking by persons licensed under s. 138.09.
27,2926s
Section 2926s. 138.10 (3) of the statutes is renumbered 138.10 (1), and 138.10 (1) (intro.), as renumbered, is amended to read:
138.10 (1) Definitions. (intro.) The following terms in In this section shall be construed to have the following meanings:
27,2935
Section 2935
. 139.01 (2g) of the statutes is created to read:
139.01 (2g) “Department" means the department of revenue.
27,2936
Section 2936
. 139.01 (2r) of the statutes is created to read:
139.01 (2r) “File" means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.
27,2937
Section 2937
. 139.01 (5m) of the statutes is created to read:
139.01 (5m) “Pay" means mail or deliver funds to the department or, if the department prescribes another method of payment or another destination, use that other method or submit to that other destination.
27,2938
Section 2938
. 139.01 (9m) of the statutes is created to read:
139.01 (9m) “Sign" means write one's signature or, if the department prescribes another method of authenticating, use that other method.
27,2939
Section 2939
. 139.03 (2x) (a) of the statutes is amended to read:
139.03 (2x) (a) Floor tax imposed. On the date tax rate changes become effective under this section a floor tax is imposed upon every manufacturer, rectifier, wholesaler and retailer who is in possession of any intoxicating liquor held for resale on which the intoxicating liquor tax already has been imposed. The person shall determine the volume of that intoxicating liquor and shall file with the department of revenue a return by the 15th day of the month following the month in which the new tax rate becomes effective a return, together with and shall pay any tax due on it, as determined under par. (b).
The department of revenue shall provide the returns required under this subsection.
27,2939m
Section 2939m. 139.03 (2x) (d) of the statutes is amended to read:
139.03 (2x) (d) Late filing fee. Any person who fails to file a floor tax return when due shall pay a late filing fee of $10. A return that is mailed shall be considered filed in time if it is mailed in a properly addressed envelope with 1st class postage duly prepaid, if the envelope is officially postmarked on the date due and if the return is actually received by the department or at the destination that the department prescribes within 5 days of the due date. A return that is not mailed is timely if it is received on or before the due date by the department or at the destination that the department prescribes.
27,2944
Section 2944
. 139.05 (1) of the statutes is amended to read:
139.05 (1) The tax imposed in s. 139.02 shall be paid to the department on or before the fifteenth 15th day of the month following the month in which such malt beverages are first sold in this state or shipped into this state.
27,2945
Section 2945
. 139.05 (2a) of the statutes is amended to read:
139.05 (2a) For the purposes of subs. (1) and (2), the The payments and returns therein referred to shall be considered under subs. (1) and (2) that are mailed are furnished, filed or made on time, and payments therein referred to shall be considered are timely made, if mailed in a properly addressed envelope, with first class postage duly prepaid, which envelope is officially postmarked before midnight on the date prescribed for such furnishing, filing or making of such payment, provided such statement, return or payment is actually received by the secretary of revenue or at the destination that the department prescribes within 5 days of the prescribed date. Payments and returns that are not mailed are timely if they are received on or before the due date by the department or at the destination that the department prescribes.
27,2946
Section 2946
. 139.05 (4) of the statutes is amended to read:
139.05 (4) In order to ensure the payment of the tax under s. 139.02 together with all interest and penalties thereon, all persons required to make returns and payment of such tax shall first either deposit with the secretary security in the amount, and of a type, determined by the secretary or enter into a surety bond with corporate surety, both bond and surety to be approved by the secretary. The secretary shall require a bond in total amount equal to twice the taxpayer's estimated maximum monthly tax, ascertained in such manner as the secretary deems proper, and the secretary may increase or reduce the amount of the bond, except that the amount of such bond required of any one taxpayer shall not be less than $1,000 nor more than $100,000. These bonds shall be filed with the secretary. The state shall not pay interest on security placed with the secretary.
27,2947
Section 2947
. 139.05 (7) (b) of the statutes is amended to read:
139.05 (7) (b) Such license shall be issued by the secretary to persons who hold a valid certificate issued under s. 73.03 (50). The application for such license shall be verified and shall contain an agreement on the part of the brewer that the brewer shall observe all laws of this state relating to fermented malt beverages, and such other information and statements as the secretary may require. Any such brewer who has, directly or indirectly, violated any law of this state relating to fermented malt beverages shall not be entitled to such a license. The secretary may require the applicant to furnish and file a bond
to be approved by the secretary payable to the state in an amount not less than $1,000 nor more than $5,000 conditioned upon the faithful compliance by the applicant with the undertakings set forth in the application for the license.
27,2948
Section 2948
. 139.06 (1) (c) of the statutes is amended to read:
139.06 (1) (c) Each person subject to the tax under s. 139.03 shall file an information report prescribed by the secretary on the dates prescribed by the secretary.
27,2949
Section 2949
. 139.06 (2) (a) and (b) of the statutes are amended to read:
139.06 (2) (a) The taxes on wine containing not in excess of 21% of alcohol by volume shall be paid to and a monthly return filed with the department on or before the 15th of the month following the month in which tax liability is incurred. Tax liability is incurred by the shipper when wine is shipped into the state. In the case of wine produced or bottled within the state and wine imported directly from a foreign country into the state by a Wisconsin permittee or winery licensee, tax liability is incurred by the permittee or winery licensee at the time of first sale within the state.
(b) All persons required to file a return and pay intoxicating liquor taxes shall first provide security in the amount, at the time and of the type required by the department of revenue or enter into a surety bond with a corporate surety to secure payment of the tax with bond and surety to be approved by the department. Such bond shall be twice the department's estimate of the taxpayer's maximum monthly tax liability but shall not be less than $1,000 nor more than $100,000. The bonds shall be filed with the department.
27,2950
Section 2950
. 139.06 (3) of the statutes is amended to read:
139.06 (3) In shipping intoxicating liquor in bulk for the purpose of bottling or rectifying to a rectifier located within the state, the manufacturer shall securely affix thereto a label or statement, in such form as is prescribed by the secretary, reciting that the shipment is made for the purpose of bottling or rectifying. Each manufacturer making such shipments shall file an information report with the secretary as the secretary prescribes, showing that shows the dates and quantities of shipments and the name and address of each consignee.
27,2950m
Section 2950m. 139.09 of the statutes is amended to read:
139.09 Registration. Every brewer, bottler, manufacturer, rectifier, wholesaler or retailer liable for payment of the occupational tax imposed in ss. 139.01 to 139.25 shall apply for hold a valid certificate under s. 73.03 (50). The secretary shall assign the person a registration number.
27,2951
Section 2951
. 139.096 of the statutes is amended to read:
139.096 Failure to file. If any taxpayer required to file any return fails to do so within the time prescribed, the taxpayer shall, on the written demand of the department, file the return within 20 days after the mailing of it the demand and at the same time pay the tax due on its basis. If the taxpayer fails within that time to file the return, the department shall prepare the return from its own knowledge and from the information that it obtains and on that basis shall assess a tax, which shall be paid within 10 days after the department has mailed to the taxpayer a written notice of the amount and a demand for its payment. In any action or proceeding in respect to the assessment, the taxpayer shall have the burden of establishing the incorrectness or invalidity of any return or assessment made by the department because of the failure of the taxpayer to make file a return.
27,2952
Section 2952
. 139.11 (2) of the statutes is amended to read:
139.11 (2) Report. Each brewer, bottler, manufacturer, rectifier and wholesaler shall on or before the 15th day of each calendar month or the dates prescribed by the secretary make file a verified report to the department of revenue of all fermented malt beverages or intoxicating liquor manufactured, received, sold, delivered or shipped by him or her during the preceding calendar month, except that the department may allow wholesale, winery and out-of-state shipper permittees whose tax liability is less than $500 per quarter to file on a quarterly basis. Quarterly reports shall be mailed filed on or before the 15th of the next month following the close of the calendar quarter. Such report shall be made upon forms furnished by the department of revenue and shall contain the information it deems necessary for the collection and enforcement of the tax.
27,2953
Section 2953
. 139.30 (4m) of the statutes is created to read:
139.30 (4m) “File" means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.
27,2954
Section 2954
. 139.30 (8m) of the statutes is created to read:
139.30 (8m) “Pay" means mail or deliver funds to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.
27,2955
Section 2955
. 139.30 (12m) of the statutes is created to read:
139.30 (12m) “Sign" means write one's signature or, if the department prescribes another method of authenticating, use that other method.
27,2956
Section 2956
. 139.31 (1) (a) of the statutes is amended to read:
139.31 (1) (a) On cigarettes weighing not more than 3 pounds per thousand, 22 29.5 mills on each cigarette.
27,2957
Section 2957
. 139.31 (1) (b) of the statutes is amended to read:
139.31 (1) (b) On cigarettes weighing more than 3 pounds per thousand, 44 59 mills on each cigarette.
27,2958
Section 2958
. 139.315 (1) of the statutes is amended to read:
139.315 (1) Inventory tax imposed. On the effective date of any increase in the sum of the rates under s. 139.31 (1) (a) and (c) or in the sum of the rates under s. 139.31 (1) (b) and (d), an inventory tax is imposed upon cigarettes held in inventory for sale or resale on which the cigarette tax has been paid at the prior rate and upon unaffixed stamps in the possession of distributors. Any person who is in possession of any such cigarettes or unaffixed stamps is liable for payment of shall pay the tax imposed under this section. Any person liable for this tax shall determine the number of cigarettes and unaffixed stamps in the person's possession on the effective date of the increase, and by the 15th day after the effective date of the increase the person shall file with the department a return on a form provided by the department and shall by that date pay to the department the tax due.
27,2960
Section 2960
. 139.315 (4) of the statutes is amended to read:
139.315 (4) Late filing fee. Any person who fails to file a cigarette inventory tax return when due shall pay a late filing fee of $10. A return that is mailed is timely filed if it is mailed in a properly addressed envelope with 1st class postage prepaid, if the envelope is postmarked on the due date and if the return is actually received by the department or at the destination that the department prescribes within 5 days of the due date. A return that is not mailed is timely if it is received on or before the due date by the department or at the destination that the department prescribes.
27,2961
Section 2961
. 139.32 (1) of the statutes is amended to read:
