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.
27,2985
Section 2985
. 146.183 of the statutes is repealed.
27,2986
Section 2986
. 146.19 (2) (intro.) of the statutes is amended to read:
146.19 (2) Cooperative American Indian health project grants. (intro.) From the appropriation under s. 20.435 (1) (5) (ek), the department shall award grants for cooperative American Indian health projects in order to promote cooperation among tribes, tribal agencies, inter-tribal organizations and other agencies and organizations in addressing specific problem areas in the field of American Indian health. A tribe, tribal agency or inter-tribal organization may apply, in the manner specified by the department, for a grant of up to $10,000 to conduct a cooperative American Indian health project, which meets all of the following requirements:
27,2986g
Section 2986g. 146.19 (3) of the statutes is repealed.
27,2986u
Section 2986u. 146.40 (title) of the statutes is amended to read:
146.40 (title) Instructional programs for nurse's assistants and home health and hospice aides; reporting client abuse.
27,2986ub
Section 2986ub. 146.40 (1) (a) of the statutes is renumbered 146.40 (1) (am).
27,2986uc
Section 2986uc. 146.40 (1) (ad) of the statutes is created to read:
146.40 (1) (ad) “Client" means a person who receives services from an entity.
27,2986ud
Section 2986ud. 146.40 (1) (ag) of the statutes is created to read:
146.40 (1) (ag) “Credential" has the meaning given in s. 440.01 (2) (a).
27,2986ue
Section 2986ue. 146.40 (1) (as) of the statutes is created to read:
146.40 (1) (as) “Entity" has the meaning given in s. 50.065 (1) (c).
27,2986uf
Section 2986uf. 146.40 (4g) (a) 2. (intro.) of the statutes is amended to read:
146.40 (4g) (a) 2. (intro.) A listing of all individuals about whom the department is notified under sub. (4r) (a) or (am), for whom the department makes findings under sub. (4r) (b) and to whom any of the following applies:
27,2986ug
Section 2986ug. 146.40 (4g) (a) 2. b. of the statutes is amended to read:
146.40 (4g) (a) 2. b. A hearing officer finds reasonable cause to believe that the individual performed an action alleged under sub. (4r) (a) or (am).
27,2986uh
Section 2986uh. 146.40 (4g) (a) 3. of the statutes is amended to read:
146.40 (4g) (a) 3. Findings of the department under sub. (4r) (b) or of the hearing officer under sub. (4r) (d) concerning the neglect, abuse or misappropriation of property or the neglect or abuse of a client by an individual listed under subd. 2.
27,2986uj
Section 2986uj. 146.40 (4r) (a) of the statutes is amended to read:
146.40 (4r) (a) Any individual may report to the department that he or she believes that a nurse's assistant any person employed by or under contract with an entity has neglected, or abused a client or misappropriated the client's property of a nursing home resident or a hospital patient or that a home health aide has neglected, abused or misappropriated the property of a home health agency patient.
27,2986uk
Section 2986uk. 146.40 (4r) (am) of the statutes is created to read:
146.40 (4r) (am) 1. Except as provided in subd. 2., an entity shall report to the department any allegation of misappropriation of property or of neglect or abuse of a client by any person employed by or under contract with the entity if the person is under the control of the entity.
