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:
139.32 (1) The tax imposed by s. 139.31 (1) shall be paid by purchase of stamps from the department. To evidence the payment, the department shall provide stamps. A person who has paid the tax shall affix stamps of the proper denomination shall be affixed to each package in which cigarettes are packed, prior to the first sale within this state. First sale does not include a sale by a manufacturer to a distributor or by a distributor to a permittee who has obtained department approval as provided for in s. 139.321 (1) (a) 2. The tax shall be paid only once on each package or container.
27,2962g
Section 2962g. 139.32 (5) of the statutes is amended to read:
139.32 (5) Manufacturers and distributors having a permit from the secretary may purchase stamps at a discount of 2.0% 1.6%.
27,2962h
Section 2962h. 139.32 (5) of the statutes, as affected by 1997 Wisconsin Act .... (this act), is repealed and recreated to read:
139.32 (5) Manufacturers and distributors having a permit from the secretary shall receive a discount of 1.6% of the tax.
27,2963
Section 2963
. 139.33 (3) of the statutes is amended to read:
139.33 (3) No person other than a licensed distributor may import into this state more than 400 cigarettes on which the excise tax imposed by s. 139.31 has not been paid and the container of which does not bear proper stamps. Within 15 days, any such person importing cigarettes shall file with the department a declaration of such cigarettes imported and shall remit therewith the tax on such cigarettes imposed by this section. Members of the armed forces shall not be required to report or pay the tax on cigarettes in their possession if such cigarettes are issued to them by the U.S. government or any of its subdivisions or were purchased in any armed forces post exchange or service store. If the use tax imposed by this section is not paid when due, it shall become delinquent and the person liable for it shall pay, in addition, a penalty of $25 for each 200 cigarettes. Interest on the delinquent tax and penalty shall accrue at the rate of 1.5% per month or each fraction of a month from the date the tax became due until paid.
27,2964
Section 2964
. 139.34 (1) (a) of the statutes is amended to read:
139.34 (1) (a) It is unlawful for any No person to may manufacture cigarettes in this state or sell cigarettes in this state as a distributor, jobber, vending machine operator or multiple retailer and no person shall
may operate a warehouse in this state for the storage of cigarettes for another person without first filing an application for and obtaining the proper permit to perform such operations from the department of revenue. The application for a permit and the permit shall be in the form prescribed by the department and the application form shall require such information as is necessary to administer this section.
27,2965
Section 2965
. 139.38 (2) (a) of the statutes is amended to read:
139.38 (2) (a) Except as provided in par. (b), every permittee shall render a true and correct invoice of every sale of cigarettes at wholesale and shall on or before the 15th day of each calendar month make file a verified report to the department of all cigarettes purchased, sold, received, warehoused or withdrawn during the preceding calendar month.
27,2966
Section 2966
. 139.38 (5) of the statutes is amended to read:
139.38 (5) If any permittee fails to file a report when due the permittee shall be required to pay a late filing fee of $10. A report shall be considered that is mailed is filed in time if it is mailed in a properly addressed envelope with first class postage duly prepaid, which envelope is officially postmarked on the date due, and if the report is actually received by the secretary or at the destination that the department prescribes within 5 days of the due date. A report that is not mailed is timely if it is received on or before the due date by the secretary or at the destination that the department prescribes.
27,2969
Section 2969
. 139.44 (2) of the statutes is amended to read:
139.44 (2) Any person who makes or verifies signs any false or fraudulent report or who attempts to evade the tax imposed by s. 139.31 or 139.76, or who aids in or abets the evasion or attempted evasion of that tax shall be fined not less than $1,000 nor more than $5,000 or imprisoned not less than 90 days nor more than one year or both.
27,2972
Section 2972
. 139.75 (4m) of the statutes is created to read:
139.75 (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.
27,2973
Section 2973
. 139.75 (5m) of the statutes is created to read:
139.75 (5m) “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.
27,2974
Section 2974
. 139.77 (1) of the statutes is amended to read:
139.77 (1) On or before the 15th day of each month, every distributor with a place of business in this state shall file a return with the department showing the quantity and taxable price of each tobacco product brought, or caused to be brought, into this state for sale; or made, manufactured or fabricated in this state for sale in this state, during the preceding month. Every distributor outside this state shall file a return showing the quantity and taxable price of each tobacco product shipped or transported to retailers in this state to be sold by those retailers during the preceding month. Returns shall be made upon forms furnished and prescribed by the department and shall contain other information that the department requires. Each return shall be accompanied by a remittance for the full tax liability shown At the time that the return is filed, the distributor shall pay the tax.
27,2975
Section 2975
. 139.78 (2) of the statutes is amended to read:
139.78 (2) On or before the 15th day of each month, every consumer who during the preceding month has acquired title to or possession for use or storage in this state of tobacco products upon which the tax imposed by s. 139.76 (1) has not been paid shall file a return with the department showing the quantity of tobacco products acquired. The return shall be made upon a form furnished and prescribed by the department and shall contain the information that the department requires. The return shall be accompanied by a remittance for the full unpaid tax liability At the time when the return is filed, the consumer shall pay the tax.
27,2976
Section 2976
. 139.79 (1) of the statutes is amended to read:
139.79 (1) No person may engage in the business of a distributor or subjobber of tobacco products at any place of business without first having unless that person has filed an application for and obtained a permit from the department to engage in that business at such place. Every application for a permit shall be made on a form prescribed by the department, and the application form shall require the information that is necessary to administer this section.
27,2977c
Section 2977c. 139.81 (1) of the statutes is amended to read:
139.81 (1) No person may sell or take orders for tobacco products for resale in this state for any manufacturer or permittee without first obtaining unless the person has filed an application for and obtained a valid certificate under s. 73.03 (50) and a salesperson's permit from the department. No manufacturer or permittee shall authorize any person to sell or take orders for tobacco products in this state without first having such person secure unless the person has filed an application for and obtained a valid certificate under s. 73.03 (50) and a salesperson's permit. The fee for the permit is $2. Each application for a permit shall disclose the name and address of the employer and shall remain effective only while the salesperson represents the named employer. If the salesperson is thereafter employed by another manufacturer or permittee the salesperson shall obtain a new salesperson's permit. Each manufacturer and permittee shall notify the department within 10 days after the resignation or dismissal of any salesperson holding a permit.
27,2978
Section 2978
. 139.82 (2) (a) of the statutes is amended to read:
139.82 (2) (a) Except as provided in par. (b), every permittee shall render a true and correct invoice of every sale of tobacco products at wholesale and shall on or before the 15th day of each calendar month make
file a verified report to the department of all tobacco products purchased, sold, received, warehoused or withdrawn during the preceding calendar month.
27,2979
Section 2979
. 139.82 (5) of the statutes is amended to read:
139.82 (5) If any permittee fails to file a report when due the permittee shall be required to pay a late filing fee of $10. A report that is mailed shall be considered filed in time if it is mailed in a properly addressed envelope with first class postage prepaid, if the envelope is officially postmarked on the date due, and if the report is actually received by the department or at the destination that the department prescribes within 5 days of the due date. A report 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.
27,2979m
Section 2979m. 139.91 of the statutes is renumbered 139.91 (1) and amended to read:
139.91 (1) The department may not reveal facts obtained in administering this subchapter, except that the department may publish statistics that do not reveal the identities of dealers. Dealers
(2) The department may not be required require dealers to provide any identifying information in connection with the purchase of stamps.
(3) No information obtained by the department from a dealer as a result of the dealer's compliance with this subchapter may be used against a the dealer in any criminal proceeding unless that information has been independently obtained, except in connection with a proceeding involving possession of schedule I controlled substances or schedule II controlled substances on which the tax has not been paid or in connection with taxes due under s. 139.88 from the dealer.
27,2979mt
Section 2979mt. 139.95 (4) of the statutes is created to read:
139.95 (4) Any person who violates s. 139.91 (1) may be fined not more than $1,000 or imprisoned for not more than 60 days or both.
27,2979p
Section 2979p. 139.96 of the statutes is renumbered 139.96 (1) and amended to read:
139.96 (1) If taxes, penalties and interest are collected under this subchapter as a result of an arrest, the department of revenue shall pay the taxes, penalties and interest, less the charge for administrative costs under sub. (2), to the state or local law enforcement agency that made the arrest associated with the revenue.
27,2979q
Section 2979q. 139.96 (2) of the statutes is created to read:
139.96 (2) The department shall retain a portion of taxes, penalties and interest collected under sub. (1) that is equal to the actual costs related to the administration of this subchapter. No later than November 1 of each year, the department shall review the costs of administering this subchapter incurred in the previous fiscal year and shall adjust its charge under sub. (1) to reflect those costs.
27,2983
Section 2983
. 145.19 (6) of the statutes is amended to read:
145.19 (6) Groundwater fee. In addition to the fee under sub. (2), the governmental unit responsible for the regulation of private sewage systems shall collect a groundwater fee of $25 for each sanitary permit. The governmental unit shall forward this fee to the department together with the copy of the sanitary permit and the fee under sub. (3). The moneys collected under this subsection shall be credited to the environmental fund for groundwater environmental management.
27,2984
Section 2984
. 146.0255 (3) (b) of the statutes is amended to read:
146.0255 (3) (b) A statement of explanation that the test results must be disclosed to a county department under s. 46.215, 46.22 or 46.23 or, in a county having a population of 500,000 or more, to the county department under s. 51.42 or 51.437 in accordance with s. 46.238 if the test results are positive.
