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.
AB100-engrossed,1540,1816
139.30
(8m) "Pay" means mail or deliver funds to the department or, if the
17department prescribes another method of submitting or another destination, use
18that other method or submit to that other destination.
AB100-engrossed,1540,2120
139.30
(12m) "Sign" means write one's signature or, if the department
21prescribes another method of authenticating, use that other method.
AB100-engrossed,1540,2423
139.31
(1) (a) On cigarettes weighing not more than 3 pounds per thousand,
2422 29.5 mills on each cigarette.
AB100-engrossed,1541,2
1139.31
(1) (b) On cigarettes weighing more than 3 pounds per thousand,
44 259 mills on each cigarette.
AB100-engrossed,1541,144
139.315
(1) Inventory tax imposed. On the effective date of any increase in the
5sum of the rates under s. 139.31 (1) (a) and (c) or in the sum of the rates under s.
6139.31 (1) (b) and (d), an inventory tax is imposed upon cigarettes held in inventory
7for sale or resale on which the cigarette tax has been paid at the prior rate and upon
8unaffixed stamps in the possession of distributors. Any person who is in possession
9of any such cigarettes or unaffixed stamps
is liable for payment of shall pay the tax
10imposed under this section. Any person liable for this tax shall determine the
11number of cigarettes and unaffixed stamps in the person's possession on the effective
12date of the increase, and by the 15th day after the effective date of the increase the
13person shall file
with the department a return
on a form provided by the department 14and shall by that date pay
to the department the tax due.
AB100-engrossed,1541,2216
139.315
(4) Late filing fee. Any person who fails to file a cigarette inventory
17tax return when due shall pay a late filing fee of $10. A return
that is mailed is timely
18filed if it is mailed in a properly addressed envelope with 1st class postage prepaid,
19if the envelope is postmarked on the due date and if the return is actually received
20by the department
or at the destination that the department prescribes within 5 days
21of the due date.
A return that is not mailed is timely if it is received on or before the
22due date by the department or at the destination that the department prescribes.
AB100-engrossed,1542,724
139.32
(1) The tax imposed by s. 139.31 (1) shall be paid
by purchase of stamps
25from the department. The department may require any person who makes a
1payment of $20,000 or more to do so electronically. To evidence the payment,
the
2department shall provide stamps. A person who has paid the tax shall affix stamps
3of the proper denomination
shall be affixed to each package in which cigarettes are
4packed, prior to the first sale within this state. First sale does not include a sale by
5a manufacturer to a distributor or by a distributor to a permittee who has obtained
6department approval as provided for in s. 139.321 (1) (a) 2. The tax shall be paid only
7once on each package or container.
AB100-engrossed,1542,109
139.32
(5) Manufacturers and distributors having a permit from the secretary
10may purchase stamps at a discount of
2.0% 1.6%.
AB100-engrossed, s. 2962h
11Section 2962h. 139.32 (5) of the statutes, as affected by 1997 Wisconsin Act
12.... (this act), is repealed and recreated to read:
AB100-engrossed,1542,1413
139.32
(5) Manufacturers and distributors having a permit from the secretary
14shall receive a discount of 1.6% of the tax.
AB100-engrossed,1542,20
16139.323 Refunds to Indian tribes. (intro.) The department shall refund
1770% 50%, unless this state and the tribe agree to a lower percentage, of the taxes
18collected under s. 139.31 (1) in respect to sales on reservations or trust lands of an
19Indian tribe to the tribal council of the tribe having jurisdiction over the reservation
20or trust land on which the sale is made if all the following conditions are fulfilled:
AB100-engrossed,1543,922
139.33
(3) No person other than a licensed distributor may import into this
23state more than 400 cigarettes on which the excise tax imposed by s. 139.31 has not
24been paid and the container of which does not bear proper stamps. Within 15 days,
25any such person importing cigarettes shall file
with the department a declaration of
1such cigarettes imported and shall remit therewith the tax on such cigarettes
2imposed by this section. Members of the armed forces shall not be required to report
3or pay the tax on cigarettes in their possession if such cigarettes are issued to them
4by the U.S. government or any of its subdivisions or were purchased in any armed
5forces post exchange or service store. If the use tax imposed by this section is not paid
6when due, it shall become delinquent and the person liable for it shall pay, in
7addition, a penalty of $25 for each 200 cigarettes. Interest on the delinquent tax and
8penalty shall accrue at the rate of 1.5% per month or each fraction of a month from
9the date the tax became due until paid.
AB100-engrossed,1543,1811
139.34
(1) (a)
It is unlawful for any
No person
to may manufacture cigarettes
12in this state or sell cigarettes in this state as a distributor, jobber, vending machine
13operator or multiple retailer and no person
shall
may operate a warehouse in this
14state for the storage of cigarettes for another person without first
filing an
15application for and obtaining the proper permit to perform such operations from the
16department
of revenue. The application for a permit and the permit shall be in the
17form prescribed by the department and the application form shall require such
18information as is necessary to administer this section.
AB100-engrossed,1543,2420
139.38
(2) (a) Except as provided in par. (b), every permittee shall render a true
21and correct invoice of every sale of cigarettes at wholesale and shall on or before the
2215th day of each calendar month
make file a verified report
to the department of all
23cigarettes purchased, sold, received, warehoused or withdrawn during the preceding
24calendar month.
AB100-engrossed,1544,8
1139.38
(5) If any permittee fails to file a report when due the permittee shall
2be required to pay a late filing fee of $10. A report
shall be considered that is mailed
3is filed in time if it is mailed in a properly addressed envelope with first class postage
4duly prepaid, which envelope is officially postmarked on the date due, and if the
5report is actually received by the secretary
or at the destination that the department
6prescribes within 5 days of the due date.
A report that is not mailed is timely if it
7is received on or before the due date by the secretary or at the destination that the
8department prescribes.
AB100-engrossed,1544,1410
139.44
(2) Any person who makes or
verifies signs any false or fraudulent
11report or who attempts to evade the tax imposed by s. 139.31 or 139.76, or who aids
12in or abets the evasion or attempted evasion of that tax shall be fined not less than
13$1,000 nor more than $5,000 or imprisoned not less than 90 days nor more than one
14year or both.
AB100-engrossed,1544,1916
139.75
(4m) "File" means mail or deliver a document that the department
17prescribes to the department or, if the department prescribes another method of
18submitting or another destination, use that other method or submit to that other
19destination.
AB100-engrossed,1544,2321
139.75
(5m) "Pay" means mail or deliver funds to the department or, if the
22department prescribes another method of submitting or another destination, use
23that other method or submit to that other destination.
AB100-engrossed,1545,11
1139.77
(1) On or before the 15th day of each month, every distributor with a
2place of business in this state shall file a return
with the department showing the
3quantity and taxable price of each tobacco product brought, or caused to be brought,
4into this state for sale; or made, manufactured or fabricated in this state for sale in
5this state, during the preceding month. Every distributor outside this state shall file
6a return showing the quantity and taxable price of each tobacco product shipped or
7transported to retailers in this state to be sold by those retailers during the preceding
8month.
Returns shall be made upon forms furnished and prescribed by the
9department and shall contain other information that the department requires. Each
10return shall be accompanied by a remittance for the full tax liability shown At the
11time that the return is filed, the distributor shall pay the tax.
AB100-engrossed,1545,2013
139.78
(2) On or before the 15th day of each month, every consumer who during
14the preceding month has acquired title to or possession for use or storage in this state
15of tobacco products upon which the tax imposed by s. 139.76 (1) has not been paid
16shall file a return
with the department showing the quantity of tobacco products
17acquired.
The return shall be made upon a form furnished and prescribed by the
18department and shall contain the information that the department requires. The
19return shall be accompanied by a remittance for the full unpaid tax liability At the
20time when the return is filed, the consumer shall pay the tax.
AB100-engrossed,1546,222
139.79
(1) No person may engage in the business of a distributor or subjobber
23of tobacco products at any place of business
without first having unless that person
24has filed an application for and obtained a permit from the department to engage in
25that business at such place.
Every application for a permit shall be made on a form
1prescribed by the department, and the application form shall require the information
2that is necessary to administer this section.
AB100-engrossed,1546,164
139.81
(1) No person may sell or take orders for tobacco products for resale in
5this state for any manufacturer or permittee
without first obtaining unless the
6person has filed an application for and obtained a valid certificate under s. 73.03 (50)
7and a salesperson's permit from the department. No manufacturer or permittee
8shall authorize any person to sell or take orders for tobacco products in this state
9without first having such person secure unless the person has filed an application
10for and obtained a valid certificate under s. 73.03 (50) and a salesperson's permit.
11The fee for the permit is $2. Each application for a permit shall disclose the name
12and address of the employer and shall remain effective only while the salesperson
13represents the named employer. If the salesperson is thereafter employed by another
14manufacturer or permittee the salesperson shall obtain a new salesperson's permit.
15Each manufacturer and permittee shall notify the department within 10 days after
16the resignation or dismissal of any salesperson holding a permit.
AB100-engrossed,1546,2218
139.82
(2) (a) Except as provided in par. (b), every permittee shall render a true
19and correct invoice of every sale of tobacco products at wholesale and shall on or
20before the 15th day of each calendar month
make file a verified report
to the
21department of all tobacco products purchased, sold, received, warehoused or
22withdrawn during the preceding calendar month.