AB100-engrossed,1530,1615
125.51
(4) (am) No municipality may issue a license that would cause the
16municipality to exceed its quota.
AB100-engrossed,1530,1918
125.51
(4) (b) (intro.)
Except as provided in pars. (c) and (d), the The quota of
19each municipality is the
sum of the following:
AB100-engrossed,1530,23
201g. The number of licenses
granted or issued in good faith by the municipality
21under s. 176.05 (21) (h), 1975 stats., plus whichever of the following is the largest: 22and in force on the first day of the 2nd month beginning after the effective date of this
23subdivision .... [revisor inserts date].
AB100-engrossed,1531,32
125.51
(4) (b) 1m. The number of the municipality's reserve "Class B" licenses
3determined under par. (bm) 3.
AB100-engrossed,1531,65
125.51
(4) (bm) The clerk of each municipality shall record the municipality's
6population, as defined in par. (a) 2., and the number of licenses:
AB100-engrossed,1531,97
1. Authorized to be issued by the municipality on the first day of the 2nd month
8beginning after the effective date of this subdivision .... [revisor inserts date], under
9s. 125.51 (4), 1995 stats.;
AB100-engrossed,1531,1010
2. Described in par. (b) 1g.; and
AB100-engrossed,1531,1111
3. That are reserve "Class B" licenses.
AB100-engrossed,1531,1413
125.51
(4) (br) 1. Except as provided in subd. 2., the number of reserve "Class
14B" licenses authorized to be issued by a municipality shall be determined as follows:
AB100-engrossed,1531,1515
a. Subtract 3 from the number recorded under par. (bm) 1.
AB100-engrossed,1531,1716
b. Subtract the number recorded under par. (bm) 2. b. from the result under
17subd. 1.
AB100-engrossed,1531,1918
c. Divide the result under subd. 2. b. by 2, except that if the result is not a whole
19number round the quotient down to the nearest whole number.
AB100-engrossed,1531,2020
d. Add 3 to the result under subd. 2. c.
AB100-engrossed,1531,2221
e. Add one license per each increase of 500 population or fraction thereof to the
22population recorded under par. (bm).
AB100-engrossed,1532,323
2. Notwithstanding subd. 1., if the difference between the number of licenses
24determined under par. (b) 1g. and under par. (bm) 1. is 3 or fewer, the number of
25reserve "Class B" licenses authorized to be issued by that municipality is the
1difference between the number of licenses determined under par. (b) 1g. and under
2par. (bm) 1., plus one per each increase of 500 population or fraction thereof to the
3population recorded under par. (bm).
AB100-engrossed,1532,75
125.51
(4) (v) Notwithstanding par. (am), if a municipality has granted or
6issued a number of licenses equal to or exceeding its quota, the municipal governing
7body may issue a license for any of the following:
AB100-engrossed,1532,88
1. A full-service restaurant that has a seating capacity of 300 or more persons.
AB100-engrossed,1532,11
92. A hotel that has 100 or more rooms of sleeping accommodations and that has
10either an attached restaurant with a seating capacity of 150 or more persons or a
11banquet room in which banquets attended by 400 or more persons may be held.
AB100-engrossed,1532,1713
134.67
(2) (a) (intro.) In the event of the outbreak of an epidemic disease of
14humans or animals spread by insects which it is known can be controlled by DDT but
15cannot be adequately controlled by any other known pesticide, the
pesticide review
16board department of agriculture, trade and consumer protection may authorize the
17use of DDT in controlling the epidemic upon a finding that:
AB100-engrossed,1532,2419
134.67
(2) (b) (intro.) In the event of the outbreak of a plant disease of epidemic
20proportions which threatens a significant portion of the affected crop and which is
21caused or spread by an insect which it is known can be controlled by DDT but cannot
22be adequately controlled by any other known pesticide, the
pesticide review board 23department of agriculture, trade and consumer protection may authorize the use of
24DDT in controlling the epidemic upon a finding that:
AB100-engrossed,1533,5
1134.67
(2) (c) The
pesticide review board department of agriculture, trade and
2consumer protection also may authorize the use of DDT or its isomers or metabolites
3for specified research by educational institutions if it finds that no ecologically
4significant residues of DDT or its isomers or metabolites will be allowed to escape
5into the environment.
AB100-engrossed,1533,107
134.72
(1) (a) "Facsimile machine" means a machine that transmits copies of
8documents by means of a telephone line, telegraph line, microwave, satellite,
cellular 9radio
wave, fiber optics, coaxial cable or any other transmission facility or any
10switching device.
AB100-engrossed,1533,1412
137.01
(1) (a) The governor shall appoint notaries public who shall be
13Wisconsin residents and at least 18 years of age. Applicants who are not attorneys
14shall file an application with the secretary of state and pay a
$15 $20 fee.
AB100-engrossed,1533,2116
137.01
(2) (a) Any Wisconsin resident who is licensed to practice law in this
17state is entitled to a permanent commission as a notary public upon application to
18the secretary of state and payment of a
$15 $50 fee. The application shall include
19a certificate of good standing from the supreme court, the signature and post-office
20address of the applicant and an impression of the applicant's official seal, or imprint
21of the applicant's official rubber stamp.
AB100-engrossed, s. 2923m
22Section 2923m. 138.09 (3) (e) of the statutes is renumbered 138.09 (3) (e) 1.
23(intro.) and amended to read:
AB100-engrossed,1534,3
1138.09
(3) (e) 1. (intro.)
A Except as provided in subd. 2., a licensee may
2conduct, and permit others to conduct, at the location specified in its license, any one
3or more of the following businesses not subject to this section:
AB100-engrossed,1534,6
4a. A business engaged in making loans for business or agricultural purposes
5or exceeding $25,000 in principal amount
, except that all such loans having terms
6of 49 months or more are subject to sub. (7) (gm) 2. or 4.
, a
AB100-engrossed,1534,8
7b. A business engaged in making first lien real estate mortgage loans under ss.
8138.051 to 138.06
, a.
AB100-engrossed,1534,9
9c. A loan, finance or discount business under s. 218.01
, or an.
AB100-engrossed,1534,10
10d. An insurance business
, or a.
AB100-engrossed,1534,11
11e. A currency exchange under s. 218.05
, or a.
AB100-engrossed,1534,12
12f. A seller of checks business under ch. 217
; but.
AB100-engrossed,1534,15
132. A licensee may not sell merchandise
shall not be sold at such location; and
14no or conduct other business
shall be conducted at such at the location
specified in
15the license unless written authorization is granted
to the licensee by the division.
AB100-engrossed,1534,1918
138.10
(2) Maximum loan. A Unless made by a person licensed under s. 138.09,
19a pawnbroker's loan
shall may not exceed $150.
AB100-engrossed,1534,2321
138.10
(2m) Pawnbroking by licensed lenders. The division of banking may
22promulgate rules regulating the conduct of pawnbroking by persons licensed under
23s. 138.09.
AB100-engrossed, s. 2926s
24Section 2926s. 138.10 (3) of the statutes is renumbered 138.10 (1), and 138.10
25(1) (intro.), as renumbered, is amended to read:
AB100-engrossed,1535,2
1138.10
(1) Definitions. (intro.)
The following terms in In this section
shall be
2construed to have the following meanings:
AB100-engrossed,1535,44
139.01
(2g) "Department" means the department of revenue.
AB100-engrossed,1535,96
139.01
(2r) "File" means mail or deliver a document that the department
7prescribes to the department or, if the department prescribes another method of
8submitting or another destination, use that other method or submit to that other
9destination.
AB100-engrossed,1535,1311
139.01
(5m) "Pay" means mail or deliver funds to the department or, if the
12department prescribes another method of payment or another destination, use that
13other method or submit to that other destination.
AB100-engrossed,1535,1615
139.01
(9m) "Sign" means write one's signature or, if the department
16prescribes another method of authenticating, use that other method.
AB100-engrossed,1536,218
139.03
(2x) (a)
Floor tax imposed. On the date tax rate changes become
19effective under this section a floor tax is imposed upon every manufacturer, rectifier,
20wholesaler and retailer who is in possession of any intoxicating liquor held for resale
21on which the intoxicating liquor tax already has been imposed. The person shall
22determine the volume of that intoxicating liquor and shall file
with the department
23of revenue a return by the 15th day of the month following the month in which the
24new tax rate becomes effective
a return, together with
and shall pay any tax due on
1it,
as determined under par. (b).
The department of revenue shall provide the returns
2required under this subsection.
AB100-engrossed,1536,114
139.03
(2x) (d)
Late filing fee. Any person who fails to file a floor tax return
5when due shall pay a late filing fee of $10. A return
that is mailed shall be considered
6filed in time if it is mailed in a properly addressed envelope with 1st class postage
7duly prepaid, if the envelope is officially postmarked on the date due and if the return
8is actually received by the department
or at the destination that the department
9prescribes within 5 days of the due date.
A return 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-engrossed,1536,1513
139.05
(1) The tax imposed in s. 139.02 shall be paid
to the department on or
14before the
fifteenth 15th day of the month following the month in which such malt
15beverages are first sold in this state or shipped into this state.
AB100-engrossed,1537,217
139.05
(2a) For the purposes of subs. (1) and (2), the The payments and returns
18therein referred to shall be considered under subs. (1) and (2) that are mailed are 19furnished, filed or made on time, and payments therein referred to
shall be
20considered are timely
made, if mailed in a properly addressed envelope, with first
21class postage duly prepaid, which envelope is officially postmarked before midnight
22on the date prescribed for such furnishing, filing or making of such payment,
23provided such statement, return or payment is actually received by the secretary of
24revenue
or at the destination that the department prescribes within 5 days of the
25prescribed date.
Payments and returns that are not mailed are timely if they are
1received on or before the due date by the department or at the destination that the
2department prescribes.
AB100-engrossed,1537,144
139.05
(4) In order to ensure the payment of the tax under s. 139.02 together
5with all interest and penalties thereon, all persons required to make returns and
6payment of such tax shall first either deposit with the secretary security in the
7amount, and of a type, determined by the secretary or enter into a surety bond with
8corporate surety, both bond and surety to be approved by the secretary. The secretary
9shall require a bond in total amount equal to twice the taxpayer's estimated
10maximum monthly tax, ascertained in such manner as the secretary deems proper,
11and the secretary may increase or reduce the amount of the bond, except that the
12amount of such bond required of any one taxpayer shall not be less than $1,000 nor
13more than $100,000. These bonds shall be filed
with the secretary. The state shall
14not pay interest on security placed with the secretary.
AB100-engrossed,1538,216
139.05
(7) (b) Such license shall be issued by the secretary to persons who hold
17a valid certificate issued under s. 73.03 (50). The application for such license shall
18be verified and shall contain an agreement on the part of the brewer that the brewer
19shall observe all laws of this state relating to fermented malt beverages, and such
20other information and statements as the secretary may require. Any such brewer
21who has, directly or indirectly, violated any law of this state relating to fermented
22malt beverages shall not be entitled to such a license. The secretary may require the
23applicant to furnish
and file a bond
to be approved by the secretary payable to the
24state in an amount not less than $1,000 nor more than $5,000 conditioned upon the
1faithful compliance by the applicant with the undertakings set forth in the
2application for the license.
AB100-engrossed,1538,64
139.06
(1) (c) Each person subject to the tax under s. 139.03 shall file an
5information report
prescribed by the secretary on the dates prescribed by the
6secretary.
AB100-engrossed,1538,158
139.06
(2) (a) The taxes on wine containing not in excess of 21% of alcohol by
9volume shall be paid to and a monthly return filed
with the department on or before
10the 15th of the month following the month in which tax liability is incurred. Tax
11liability is incurred by the shipper when wine is shipped into the state. In the case
12of wine produced or bottled within the state and wine imported directly from a
13foreign country into the state by a Wisconsin permittee or winery licensee, tax
14liability is incurred by the permittee or winery licensee at the time of first sale within
15the state.
AB100-engrossed,1538,2216
(b) All persons required to file a return and pay intoxicating liquor taxes shall
17first provide security in the amount, at the time and of the type required by the
18department
of revenue or enter into a surety bond with a corporate surety to secure
19payment of the tax with bond and surety to be approved by the department. Such
20bond shall be twice the department's estimate of the taxpayer's maximum monthly
21tax liability but shall not be less than $1,000 nor more than $100,000. The bonds
22shall be filed
with the department.
AB100-engrossed,1539,524
139.06
(3) In shipping intoxicating liquor in bulk for the purpose of bottling or
25rectifying to a rectifier located within the state, the manufacturer shall securely affix
1thereto a label or statement, in such form as is prescribed by the secretary, reciting
2that the shipment is made for the purpose of bottling or rectifying. Each
3manufacturer making such shipments shall file an information report
with the
4secretary as the secretary prescribes, showing that shows the dates and quantities
5of shipments and the name and address of each consignee.
AB100-engrossed,1539,10
7139.09 Registration. Every brewer, bottler, manufacturer, rectifier,
8wholesaler or retailer liable for payment of the occupational tax imposed in ss. 139.01
9to 139.25 shall
apply for hold a valid certificate under s. 73.03 (50). The secretary
10shall assign the person a registration number.
AB100-engrossed,1539,22
12139.096 Failure to file. If any taxpayer required to file any return fails to do
13so within the time prescribed, the taxpayer shall, on the written demand of the
14department, file the return within 20 days after
the mailing
of it the demand and at
15the same time pay the tax due on its basis. If the taxpayer fails within that time to
16file the return, the department shall prepare the return from its own knowledge and
17from the information that it obtains and on that basis shall assess a tax, which shall
18be paid within 10 days after the department has mailed to the taxpayer a written
19notice of the amount and a demand for its payment. In any action or proceeding in
20respect to the assessment, the taxpayer shall have the burden of establishing the
21incorrectness or invalidity of any return or assessment made by the department
22because of the failure of the taxpayer to
make file a return.
AB100-engrossed,1540,924
139.11
(2) Report. Each brewer, bottler, manufacturer, rectifier and wholesaler
25shall on or before the 15th day of each calendar month or the dates prescribed by the
1secretary
make file a verified report
to the department of revenue of all fermented
2malt beverages or intoxicating liquor manufactured, received, sold, delivered or
3shipped by him or her during the preceding calendar month, except that the
4department may allow wholesale, winery and out-of-state shipper permittees
5whose tax liability is less than $500 per quarter to file on a quarterly basis. Quarterly
6reports shall be
mailed filed on or before the 15th of the next month following the
7close of the calendar quarter.
Such report shall be made upon forms furnished by the
8department of revenue and shall contain the information it deems necessary for the
9collection and enforcement of the tax.
AB100-engrossed,1540,1411
139.30
(4m) "File" means mail or deliver a document that the department
12prescribes to the department or, if the department prescribes another method of
13submitting or another destination, use that other method or submit to that other
14destination.