SB77-SSA1,1336,2523
3. Each municipal governing body shall establish the annual fee for a "Class
24B" license issued under sub. (4) (v). The initial annual fee may be different from the
25annual fee to renew the license.
SB77-SSA1,1337,43
125.51
(4) (a) 4. "Reserve "Class B" license" means a license that is not issued
4by a municipality on July 1, 1997, and that is counted under par. (br).
SB77-SSA1,1337,76
125.51
(4) (am) No municipality may issue a license that would cause the
7municipality to exceed its quota.
SB77-SSA1,1337,109
125.51
(4) (b) (intro.)
Except as provided in pars. (c) and (d), the The quota of
10each municipality is the
sum of the following:
SB77-SSA1,1337,13
111g. The number of licenses issued in good faith by the municipality
under s.
12176.05 (21) (h), 1975 stats., plus whichever of the following is the largest: and in force
13on July 1, 1997.
SB77-SSA1, s. 2907hp
14Section 2907hp. 125.51 (4) (b) 1., 2., 3., 4. and 5. and (c) to (u) of the statutes
15are repealed.
SB77-SSA1,1337,1817
125.51
(4) (b) 1m. The number of the municipality's reserve "Class B" licenses
18determined under par. (bm) 3.
SB77-SSA1,1337,2120
125.51
(4) (bm) The clerk of each municipality shall record the number of
21licenses:
SB77-SSA1,1337,2322
1. Authorized to be issued by the municipality on July 1, 1997, under s. 125.51
23(4), 1995 stats.;
SB77-SSA1,1337,2424
2. Described in par. (b) 1g.; and
SB77-SSA1,1337,2525
3. That are reserve "Class B" licenses.
SB77-SSA1,1338,52
125.51
(4) (br) The number of reserve "Class B" licenses authorized to be issued
3by a municipality is 50% of the difference between the number of licenses determined
4under par. (bm) 1. and under par. (b) 1g., except that if the number so determined is
5not a whole number the number shall be rounded down to the nearest whole number.
SB77-SSA1,1338,97
125.51
(4) (v) Notwithstanding par. (am), if a municipality has issued a number
8of licenses equal to or exceeding its quota, the municipal governing body may issue
9a license for any of the following:
SB77-SSA1,1338,1010
1. A full-service restaurant that has a seating capacity of 300 or more persons.
SB77-SSA1,1338,13
112. A hotel that has 100 or more rooms of sleeping accommodations and that has
12either an attached restaurant with a seating capacity of 150 or more persons or a
13banquet room in which banquets attended by 400 or more persons may be held.
SB77-SSA1,1338,1815
134.72
(1) (a) "Facsimile machine" means a machine that transmits copies of
16documents by means of a telephone line, telegraph line, microwave, satellite,
cellular 17radio
wave, fiber optics, coaxial cable or any other transmission facility or any
18switching device.
SB77-SSA1,1338,2220
137.01
(1) (a) The governor shall appoint notaries public who shall be
21Wisconsin residents and at least 18 years of age. Applicants who are not attorneys
22shall file an application with the secretary of state and pay a
$15 $20 fee.
SB77-SSA1,1339,424
137.01
(2) (a) Any Wisconsin resident who is licensed to practice law in this
25state is entitled to a permanent commission as a notary public upon application to
1the secretary of state and payment of a
$15
$50 fee. The application shall include
2a certificate of good standing from the supreme court, the signature and post-office
3address of the applicant and an impression of the applicant's official seal, or imprint
4of the applicant's official rubber stamp.
SB77-SSA1,1339,66
139.01
(2g) "Department" means the department of revenue.
SB77-SSA1,1339,118
139.01
(2r) "File" means mail or deliver a document that the department
9prescribes to the department or, if the department prescribes another method of
10submitting or another destination, use that other method or submit to that other
11destination.
SB77-SSA1,1339,1513
139.01
(5m) "Pay" means mail or deliver funds to the department or, if the
14department prescribes another method of payment or another destination, use that
15other method or submit to that other destination.
SB77-SSA1,1339,1817
139.01
(9m) "Sign" means write one's signature or, if the department
18prescribes another method of authenticating, use that other method.
SB77-SSA1,1340,320
139.03
(2x) (a)
Floor tax imposed. On the date tax rate changes become
21effective under this section a floor tax is imposed upon every manufacturer, rectifier,
22wholesaler and retailer who is in possession of any intoxicating liquor held for resale
23on which the intoxicating liquor tax already has been imposed. The person shall
24determine the volume of that intoxicating liquor and shall file
with the department
25of revenue a return by the 15th day of the month following the month in which the
1new tax rate becomes effective
a return, together with and shall pay any tax due on
2it,
as determined under par. (b).
The department of revenue shall provide the returns
3required under this subsection.
SB77-SSA1,1340,75
139.05
(1) The tax imposed in s. 139.02 shall be paid
to the department on or
6before the
fifteenth 15th day of the month following the month in which such malt
7beverages are first sold in this state or shipped into this state.
SB77-SSA1,1340,199
139.05
(2a) For the purposes of subs. (1) and (2), the The payments and returns
10therein referred to shall be considered under subs. (1) and (2) that are mailed are 11furnished, filed or made on time, and payments therein referred to
shall be
12considered are timely
made, if mailed in a properly addressed envelope, with first
13class postage duly prepaid, which envelope is officially postmarked before midnight
14on the date prescribed for such furnishing, filing or making of such payment,
15provided such statement, return or payment is actually received by the secretary of
16revenue
or at the destination that the department prescribes within 5 days of the
17prescribed date.
Payments and returns that are not mailed are timely if they are
18received on or before the due date by the department or at the destination that the
19department prescribes.
SB77-SSA1,1341,621
139.05
(4) In order to ensure the payment of the tax under s. 139.02 together
22with all interest and penalties thereon, all persons required to make returns and
23payment of such tax shall first either deposit with the secretary security in the
24amount, and of a type, determined by the secretary or enter into a surety bond with
25corporate surety, both bond and surety to be approved by the secretary. The secretary
1shall require a bond in total amount equal to twice the taxpayer's estimated
2maximum monthly tax, ascertained in such manner as the secretary deems proper,
3and the secretary may increase or reduce the amount of the bond, except that the
4amount of such bond required of any one taxpayer shall not be less than $1,000 nor
5more than $100,000. These bonds shall be filed
with the secretary. The state shall
6not pay interest on security placed with the secretary.
SB77-SSA1,1341,188
139.05
(7) (b) Such license shall be issued by the secretary to persons who hold
9a valid certificate issued under s. 73.03 (50). The application for such license shall
10be verified and shall contain an agreement on the part of the brewer that the brewer
11shall observe all laws of this state relating to fermented malt beverages, and such
12other information and statements as the secretary may require. Any such brewer
13who has, directly or indirectly, violated any law of this state relating to fermented
14malt beverages shall not be entitled to such a license. The secretary may require the
15applicant to furnish
and file a bond
to be approved by the secretary payable to the
16state in an amount not less than $1,000 nor more than $5,000 conditioned upon the
17faithful compliance by the applicant with the undertakings set forth in the
18application for the license.
SB77-SSA1,1341,2220
139.06
(1) (c) Each person subject to the tax under s. 139.03 shall file an
21information report
prescribed by the secretary on the dates prescribed by the
22secretary.
SB77-SSA1, s. 2949
23Section
2949. 139.06 (2) (a) and (b) of the statutes are amended to read:
SB77-SSA1,1342,624
139.06
(2) (a) The taxes on wine containing not in excess of 21% of alcohol by
25volume shall be paid to and a monthly return filed
with the department on or before
1the 15th of the month following the month in which tax liability is incurred. Tax
2liability is incurred by the shipper when wine is shipped into the state. In the case
3of wine produced or bottled within the state and wine imported directly from a
4foreign country into the state by a Wisconsin permittee or winery licensee, tax
5liability is incurred by the permittee or winery licensee at the time of first sale within
6the state.
SB77-SSA1,1342,137
(b) All persons required to file a return and pay intoxicating liquor taxes shall
8first provide security in the amount, at the time and of the type required by the
9department
of revenue or enter into a surety bond with a corporate surety to secure
10payment of the tax with bond and surety to be approved by the department. Such
11bond shall be twice the department's estimate of the taxpayer's maximum monthly
12tax liability but shall not be less than $1,000 nor more than $100,000. The bonds
13shall be filed
with the department.
SB77-SSA1,1342,2115
139.06
(3) In shipping intoxicating liquor in bulk for the purpose of bottling or
16rectifying to a rectifier located within the state, the manufacturer shall securely affix
17thereto a label or statement, in such form as is prescribed by the secretary, reciting
18that the shipment is made for the purpose of bottling or rectifying. Each
19manufacturer making such shipments shall file an information report
with the
20secretary as the secretary prescribes, showing that shows the dates and quantities
21of shipments and the name and address of each consignee.
SB77-SSA1,1343,8
23139.096 Failure to file. If any taxpayer required to file any return fails to do
24so within the time prescribed, the taxpayer shall, on the written demand of the
25department, file the return within 20 days after
the mailing
of it the demand and at
1the same time pay the tax due on its basis. If the taxpayer fails within that time to
2file the return, the department shall prepare the return from its own knowledge and
3from the information that it obtains and on that basis shall assess a tax, which shall
4be paid within 10 days after the department has mailed to the taxpayer a written
5notice of the amount and a demand for its payment. In any action or proceeding in
6respect to the assessment, the taxpayer shall have the burden of establishing the
7incorrectness or invalidity of any return or assessment made by the department
8because of the failure of the taxpayer to
make file a return.
SB77-SSA1,1343,2010
139.11
(2) Report. Each brewer, bottler, manufacturer, rectifier and wholesaler
11shall on or before the 15th day of each calendar month or the dates prescribed by the
12secretary
make file a verified report
to the department of revenue of all fermented
13malt beverages or intoxicating liquor manufactured, received, sold, delivered or
14shipped by him or her during the preceding calendar month, except that the
15department may allow wholesale, winery and out-of-state shipper permittees
16whose tax liability is less than $500 per quarter to file on a quarterly basis. Quarterly
17reports shall be
mailed filed on or before the 15th of the next month following the
18close of the calendar quarter.
Such report shall be made upon forms furnished by the
19department of revenue and shall contain the information it deems necessary for the
20collection and enforcement of the tax.
SB77-SSA1,1343,2522
139.30
(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.
SB77-SSA1,1344,42
139.30
(8m) "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.
SB77-SSA1,1344,76
139.30
(12m) "Sign" means write one's signature or, if the department
7prescribes another method of authenticating, use that other method.
SB77-SSA1,1344,109
139.31
(1) (a) On cigarettes weighing not more than 3 pounds per thousand,
1022 30 mills on each cigarette.
SB77-SSA1,1344,1312
139.31
(1) (b) On cigarettes weighing more than 3 pounds per thousand,
44 1360 mills on each cigarette.
SB77-SSA1,1344,2515
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.
SB77-SSA1,1345,82
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.
SB77-SSA1,1345,1810
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.
SB77-SSA1,1345,2120
139.32
(5) Manufacturers and distributors having a permit from the secretary
21may purchase stamps at a discount of
2.0% 1.6%.
SB77-SSA1, 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:
SB77-SSA1,1345,2524
139.32
(5) Manufacturers and distributors having a permit from the secretary
25shall receive a discount of 1.6% of the tax.
SB77-SSA1,1346,142
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.
SB77-SSA1,1346,2316
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.
SB77-SSA1,1347,5
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.
SB77-SSA1,1347,147
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.
SB77-SSA1,1347,2016
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.