AB100-ASA1,1344,2515
139.315
(1) Inventory tax imposed. On the effective date of any increase in the
16sum of the rates under s. 139.31 (1) (a) and (c) or in the sum of the rates under s.
17139.31 (1) (b) and (d), an inventory tax is imposed upon cigarettes held in inventory
18for sale or resale on which the cigarette tax has been paid at the prior rate and upon
19unaffixed stamps in the possession of distributors. Any person who is in possession
20of any such cigarettes or unaffixed stamps
is liable for payment of shall pay the tax
21imposed under this section. Any person liable for this tax shall determine the
22number of cigarettes and unaffixed stamps in the person's possession on the effective
23date of the increase, and by the 15th day after the effective date of the increase the
24person shall file
with the department a return
on a form provided by the department 25and shall by that date pay
to the department the tax due.
AB100-ASA1,1345,82
139.315
(4) Late filing fee. Any person who fails to file a cigarette inventory
3tax return when due shall pay a late filing fee of $10. A return
that is mailed is timely
4filed if it is mailed in a properly addressed envelope with 1st class postage prepaid,
5if the envelope is postmarked on the due date and if the return is actually received
6by the department
or at the destination that the department prescribes within 5 days
7of the due date.
A return that is not mailed is timely if it is received on or before the
8due date by the department or at the destination that the department prescribes.
AB100-ASA1,1345,1810
139.32
(1) The tax imposed by s. 139.31 (1) shall be paid
by purchase of stamps
11from the department. The department may require any person who makes a
12payment of $20,000 or more to do so electronically. To evidence the payment,
the
13department shall provide stamps. A person who has paid the tax shall affix stamps
14of the proper denomination
shall be affixed to each package in which cigarettes are
15packed, prior to the first sale within this state. First sale does not include a sale by
16a manufacturer to a distributor or by a distributor to a permittee who has obtained
17department approval as provided for in s. 139.321 (1) (a) 2. The tax shall be paid only
18once on each package or container.
AB100-ASA1,1345,2120
139.32
(5) Manufacturers and distributors having a permit from the secretary
21may purchase stamps at a discount of
2.0% 1.6%.
AB100-ASA1, s. 2962h
22Section 2962h. 139.32 (5) of the statutes, as affected by 1997 Wisconsin Act
23.... (this act), is repealed and recreated to read:
AB100-ASA1,1345,2524
139.32
(5) Manufacturers and distributors having a permit from the secretary
25shall receive a discount of 1.6% of the tax.
AB100-ASA1,1346,142
139.33
(3) No person other than a licensed distributor may import into this
3state more than 400 cigarettes on which the excise tax imposed by s. 139.31 has not
4been paid and the container of which does not bear proper stamps. Within 15 days,
5any such person importing cigarettes shall file
with the department a declaration of
6such cigarettes imported and shall remit therewith the tax on such cigarettes
7imposed by this section. Members of the armed forces shall not be required to report
8or pay the tax on cigarettes in their possession if such cigarettes are issued to them
9by the U.S. government or any of its subdivisions or were purchased in any armed
10forces post exchange or service store. If the use tax imposed by this section is not paid
11when due, it shall become delinquent and the person liable for it shall pay, in
12addition, a penalty of $25 for each 200 cigarettes. Interest on the delinquent tax and
13penalty shall accrue at the rate of 1.5% per month or each fraction of a month from
14the date the tax became due until paid.
AB100-ASA1,1346,2316
139.34
(1) (a)
It is unlawful for any
No person
to may manufacture cigarettes
17in this state or sell cigarettes in this state as a distributor, jobber, vending machine
18operator or multiple retailer and no person
shall
may operate a warehouse in this
19state for the storage of cigarettes for another person without first
filing an
20application for and obtaining the proper permit to perform such operations from the
21department
of revenue. The application for a permit and the permit shall be in the
22form prescribed by the department and the application form shall require such
23information as is necessary to administer this section.
AB100-ASA1,1347,5
1139.38
(2) (a) Except as provided in par. (b), every permittee shall render a true
2and correct invoice of every sale of cigarettes at wholesale and shall on or before the
315th day of each calendar month
make file a verified report
to the department of all
4cigarettes purchased, sold, received, warehoused or withdrawn during the preceding
5calendar month.
AB100-ASA1,1347,147
139.38
(5) If any permittee fails to file a report when due the permittee shall
8be required to pay a late filing fee of $10. A report
shall be considered that is mailed
9is filed in time if it is mailed in a properly addressed envelope with first class postage
10duly prepaid, which envelope is officially postmarked on the date due, and if the
11report is actually received by the secretary
or at the destination that the department
12prescribes within 5 days of the due date.
A report that is not mailed is timely if it
13is received on or before the due date by the secretary or at the destination that the
14department prescribes.
AB100-ASA1,1347,2016
139.44
(2) Any person who makes or
verifies signs any false or fraudulent
17report or who attempts to evade the tax imposed by s. 139.31 or 139.76, or who aids
18in or abets the evasion or attempted evasion of that tax shall be fined not less than
19$1,000 nor more than $5,000 or imprisoned not less than 90 days nor more than one
20year or both.
AB100-ASA1,1347,2522
139.75
(4m) "File" means mail or deliver a document that the department
23prescribes to the department or, if the department prescribes another method of
24submitting or another destination, use that other method or submit to that other
25destination.
AB100-ASA1,1348,42
139.75
(5m) "Pay" means mail or deliver funds to the department or, if the
3department prescribes another method of submitting or another destination, use
4that other method or submit to that other destination.
AB100-ASA1,1348,166
139.77
(1) On or before the 15th day of each month, every distributor with a
7place of business in this state shall file a return
with the department showing the
8quantity and taxable price of each tobacco product brought, or caused to be brought,
9into this state for sale; or made, manufactured or fabricated in this state for sale in
10this state, during the preceding month. Every distributor outside this state shall file
11a return showing the quantity and taxable price of each tobacco product shipped or
12transported to retailers in this state to be sold by those retailers during the preceding
13month.
Returns shall be made upon forms furnished and prescribed by the
14department and shall contain other information that the department requires. Each
15return shall be accompanied by a remittance for the full tax liability shown At the
16time that the return is filed, the distributor shall pay the tax.
AB100-ASA1,1348,2518
139.78
(2) On or before the 15th day of each month, every consumer who during
19the preceding month has acquired title to or possession for use or storage in this state
20of tobacco products upon which the tax imposed by s. 139.76 (1) has not been paid
21shall file a return
with the department showing the quantity of tobacco products
22acquired.
The return shall be made upon a form furnished and prescribed by the
23department and shall contain the information that the department requires. The
24return shall be accompanied by a remittance for the full unpaid tax liability At the
25time when the return is filed, the consumer shall pay the tax.
AB100-ASA1,1349,72
139.79
(1) No person may engage in the business of a distributor or subjobber
3of tobacco products at any place of business
without first having unless that person
4has filed an application for and obtained a permit from the department to engage in
5that business at such place.
Every application for a permit shall be made on a form
6prescribed by the department, and the application form shall require the information
7that is necessary to administer this section.
AB100-ASA1,1349,209
139.81
(1) No person may sell or take orders for tobacco products for resale in
10this state for any manufacturer or permittee
without first obtaining unless the
11person has filed an application for and obtained a salesperson's permit from the
12department. No manufacturer or permittee shall authorize any person to sell or take
13orders for tobacco products in this state
without first having such person secure 14unless the person has filed an application for and obtained a salesperson's permit.
15The fee for the permit is $2. Each application for a permit shall disclose the name
16and address of the employer and shall remain effective only while the salesperson
17represents the named employer. If the salesperson is thereafter employed by another
18manufacturer or permittee the salesperson shall obtain a new salesperson's permit.
19Each manufacturer and permittee shall notify the department within 10 days after
20the resignation or dismissal of any salesperson holding a permit.
AB100-ASA1,1350,222
139.82
(2) (a) Except as provided in par. (b), every permittee shall render a true
23and correct invoice of every sale of tobacco products at wholesale and shall on or
24before the 15th day of each calendar month
make file a verified report
to the
1department of all tobacco products purchased, sold, received, warehoused or
2withdrawn during the preceding calendar month.
AB100-ASA1,1350,114
139.82
(5) If any permittee fails to file a report when due the permittee shall
5be required to pay a late filing fee of $10. A report
that is mailed shall be considered
6filed in time if it is mailed in a properly addressed envelope with first class postage
7prepaid, if the envelope is officially postmarked on the date due, and if the report is
8actually received by the department
or at the destination that the department
9prescribes within 5 days of the due date.
A report that is not mailed is timely if it
10is received on or before the due date by the department or at the destination that the
11department prescribes.
AB100-ASA1,1350,1813
145.19
(6) Groundwater fee. In addition to the fee under sub. (2), the
14governmental unit responsible for the regulation of private sewage systems shall
15collect a groundwater fee of $25 for each sanitary permit. The governmental unit
16shall forward this fee to the department together with the copy of the sanitary permit
17and the fee under sub. (3). The moneys collected under this subsection shall be
18credited to the environmental fund for
groundwater
environmental management.
AB100-ASA1,1350,2320
146.0255
(3) (b) A statement of explanation that the test results must be
21disclosed to a county department under s.
46.215, 46.22 or 46.23
or, in a county
22having a population of 500,000 or more, to the county department under s. 51.42 or
2351.437 in accordance with s. 46.238 if the test results are positive.
AB100-ASA1,1351,8
1146.19
(2) Cooperative American Indian health project grants. (intro.) From
2the appropriation under s. 20.435
(1) (5) (ek), the department shall award grants for
3cooperative American Indian health projects in order to promote cooperation among
4tribes, tribal agencies, inter-tribal organizations and other agencies and
5organizations in addressing specific problem areas in the field of American Indian
6health. A tribe, tribal agency or inter-tribal organization may apply, in the manner
7specified by the department, for a grant of up to $10,000 to conduct a cooperative
8American Indian health project, which meets all of the following requirements:
AB100-ASA1,1351,1710
146.55
(4) (a) From the appropriation under s. 20.435
(1) (rm) (5) (ch), the
11department shall annually distribute funds for ambulance service vehicles or vehicle
12equipment, emergency medical services supplies or equipment or emergency
13medical training for personnel to an ambulance service provider that is a public
14agency, a volunteer fire department or a nonprofit corporation, under a funding
15formula consisting of an identical base amount for each ambulance service provider
16plus a supplemental amount based on the population of the ambulance service
17provider's primary service or contract area, as established under s. 146.50 (5).
AB100-ASA1,1352,219
146.55
(5) Emergency medical technician training and examination aid. From
20the appropriation under s. 20.435
(1) (rm) (5) (ch), the department shall annually
21distribute funds to entities, including technical college districts, whose courses or
22instructional programs are approved by the department under s. 146.50 (9), to assist
23the entities in providing the training required for licensure and renewal of licensure
24as an emergency medical technician—basic under s. 146.50 (6), and to fund each
1examination administered by the entity for licensure or renewal of licensure as an
2emergency medical technician—basic under s. 146.50 (6) (a) 3. and (b) 1.
AB100-ASA1,1352,104
146.57
(3) (a) The department shall implement a statewide poison control
5program. From the appropriation under s. 20.435
(1)
(5) (ds), the department shall,
6if the requirement under par. (b) is met, distribute total funding of not more than
7$187,500 $375,000 in each fiscal year to supplement the operation of the program
8and to provide for the statewide collection and reporting of poison control data. The
9department may, but need not, distribute all of the funds in each fiscal year to a single
10poison control center.
AB100-ASA1,1352,1312
146.58
(8) Review the annual budget prepared by the department for the
13expenditures under s. 20.435
(1) (rm) (5) (ch).
AB100-ASA1,1352,1715
146.81
(1) (hm) A speech-language pathologist or audiologist licensed under
16subch. II of ch. 459 or a speech and language pathologist licensed by the department
17of
education public instruction.
AB100-ASA1,1352,19
19146.92 Primary health care grant program. (1) In this section:
AB100-ASA1,1352,2320
(a) "Community-based nonprofit corporation" means a nonprofit corporation
21that is governed by a community-based board of directors and that is organized
22primarily to provide primary health care services in a geographic area, or to a
23population, that the department designates as medically underserved.
AB100-ASA1,1352,2524
(b) "Nonprofit corporation" means a nonstock, nonprofit corporation organized
25under ch. 181.
AB100-ASA1,1353,3
1(2) Prior to implementing the grant program under this section, the
2department shall consult with representatives of statewide organizations that
3represent primary health care providers.
AB100-ASA1,1353,6
4(3) From the appropriation under s. 20.435 (5) (gp), the department shall
5award $1,500,000 in grants in each fiscal year to community-based nonprofit
6corporations under a competitive process established by the department.
AB100-ASA1,1353,8
7(4) A community-based nonprofit corporation that receives a grant under this
8section shall do all of the following:
AB100-ASA1,1353,109
(a) Provide comprehensive primary health care services to any person
10regardless of insurance status or ability to pay.
AB100-ASA1,1353,1111
(b) Establish a sliding fee scale for uninsured, low-income persons.
AB100-ASA1,1353,13
13146.93 (title)
Primary Supplemental primary health care program.
AB100-ASA1,1353,1815
146.93
(1) (a) From the appropriation under s. 20.435
(1) (gp) (5) (kp), the
16department shall maintain a program for the provision of primary health care
17services based on the primary health care program in existence on June 30, 1987.
18The department may promulgate rules necessary to implement the program.
AB100-ASA1,1353,2220
146.93
(4) (d) The individual received health care services under this section
21on the effective date of this paragraph .... [revisor inserts date], and cannot be served
22by an entity that receives a grant under s. 146.92.
AB100-ASA1,1354,6
24146.99 Assessments. The department shall, within 90 days after the
25commencement of each fiscal year, estimate the total amount of expenditures and the
1department shall assess the estimated total amount under s. 20.435
(1) (5) (gp) to
2hospitals, as defined in s. 50.33 (2), in proportion to each hospital's respective gross
3private-pay patient revenues during the hospital's most recently concluded entire
4fiscal year. Each hospital shall pay its assessment on or before December 1 for the
5fiscal year. All payments of assessments shall be deposited in the appropriation
6under s. 20.435
(1) (5) (gp).
AB100-ASA1,1354,109
Mandatory health insurance
10
risk-sharing plan
AB100-ASA1,1354,1212
149.10
(2f) "Commissioner" means the commissioner of insurance.
AB100-ASA1,1354,1514
149.10
(2m) "Department" means the department of health and family
15services.
AB100-ASA1,1354,1817
149.10
(4c) "Health maintenance organization" has the meaning given in s.
18609.01 (2).
AB100-ASA1,1354,2020
149.10
(4p) (a) "Insurance" includes any of the following:
AB100-ASA1,1354,2321
1. Risk distributing arrangements providing for compensation of damages or
22loss through the provision of services or benefits in kind rather than indemnity in
23money.
AB100-ASA1,1354,2524
2. Contracts of guaranty or suretyship entered into by the guarantor or surety
25as a business and not as merely incidental to a business transaction.
AB100-ASA1,1355,1
13. Plans established and operated under ss. 185.981 to 185.985.
AB100-ASA1,1355,32
(b) "Insurance" does not include a continuing care contract, as defined in s.
3647.01 (2).
AB100-ASA1,1355,65
149.10
(5m) "Limited service health organization" has the meaning given in
6s. 609.01 (3).
AB100-ASA1,1355,108
149.10
(8c) "Policy" means any document other than a group certificate used
9to prescribe in writing the terms of an insurance contract, including endorsements
10and riders and service contracts issued by motor clubs.