SB45-SSA1,1137,98 1. "Coliseum" means a multipurpose facility designed principally for sports
9events, with a capacity of 18,000 or more persons.
SB45-SSA1,1137,1210 2. "Concessionaire" means a person designated by the owner or operator of a
11coliseum to operate premises in the coliseum and to provide fermented malt
12beverages to holders of coliseum suites.
SB45-SSA1,1138,813 (b) Notwithstanding s. 125.04 (3) (a) 3. and (9), a Class "B" license authorizes
14a person operating a coliseum or a concessionaire to furnish the holder of a coliseum
15suite who has attained the legal drinking age with a selection of fermented malt
16beverages in the coliseum suite that is not part of the Class "B" premises. Fermented
17malt beverages furnished under this paragraph shall be furnished in original
18packages or containers and stored in a cabinet, refrigerator or other secure storage
19place. The cabinet, refrigerator or other secure storage place or the coliseum suite
20must be capable of being locked. The cabinet, refrigerator or other secure storage
21place or the coliseum suite shall be locked, or the fermented malt beverages shall be
22removed from the coliseum suite, when the coliseum suite is not occupied and when
23fermented malt beverages are not being furnished under this paragraph. Fermented
24malt beverages may be furnished at the time the holder occupies the coliseum suite,
25but for purposes of this chapter, the sale of fermented malt beverages furnished

1under this paragraph is considered to occur at the time and place that the holder pays
2for the fermented malt beverages. Notwithstanding s. 125.32 (3), the holder of a
3coliseum suite may pay for the fermented malt beverages at any time if he or she pays
4in accordance with the terms of an agreement with the person operating the coliseum
5or with the concessionaire. An individual who stocks or accepts payment for alcohol
6beverages under this paragraph shall be the licensee, the agent named in the license
7if the licensee is a corporation or limited liability company or the holder of a
8manager's or operator's license or be supervised by one of those individuals.
SB45-SSA1, s. 2165j 9Section 2165j. 125.51 (3) (bs) of the statutes is created to read:
SB45-SSA1,1138,1010 125.51 (3) (bs) 1. In this paragraph:
SB45-SSA1,1138,1211 a. "Coliseum" means a multipurpose facility designed principally for sports
12events, with a capacity of 18,000 or more persons.
SB45-SSA1,1138,1513 b. "Concessionaire" means a person designated by the owner or operator of a
14coliseum to operate premises in the coliseum and to provide intoxicating liquor to
15holders of coliseum suites.
SB45-SSA1,1139,1116 2. Notwithstanding pars. (a) and (b) and s. 125.04 (3) (a) 3. and (9), a "Class B"
17license authorizes a person operating a coliseum to furnish the holder of a coliseum
18suite who has attained the legal drinking age with a selection of intoxicating liquor
19in the coliseum suite that is not part of the "Class B" premises. Intoxicating liquor
20furnished under this subdivision shall be furnished in original packages or
21containers and stored in a cabinet, refrigerator or other secure storage place. The
22cabinet, refrigerator or other secure storage place or the coliseum suite must be
23capable of being locked. The cabinet, refrigerator or other secure storage place or the
24coliseum suit shall be locked, or the intoxicating liquor shall be removed from the
25coliseum suit, when the coliseum suit is not occupied and when intoxicating liquor

1is not being furnished under this subdivision. Intoxicating liquor may be furnished
2at the time the holder of the coliseum suite occupies the coliseum suite, but for
3purposes of this chapter, the sale of intoxicating liquor furnished under this
4subdivision is considered to occur at the time and place that the holder pays for the
5intoxicating liquor. Notwithstanding s. 125.68 (4) (c), the holder of a coliseum suite
6may pay for the intoxicating liquor at any time if he or she pays in accordance with
7an agreement with the person operating the coliseum or with the concessionaire. An
8individual who stocks or accepts payment for alcohol beverages under this
9subdivision shall be the licensee, the agent named in the license if the licensee is a
10corporation or limited liability company or the holder of a manager's or operator's
11license or be supervised by one of those individuals.
SB45-SSA1, s. 2169g 12Section 2169g. 138.056 (1) (b) of the statutes is amended to read:
SB45-SSA1,1139,1413 138.056 (1) (b) "Dwelling" includes a cooperative housing unit and a mobile
14home, as defined in s. 218.10 (2) 101.91 (2e).
SB45-SSA1, s. 2169m 15Section 2169m. 138.056 (1) (c) of the statutes is amended to read:
SB45-SSA1,1139,1916 138.056 (1) (c) "Mobile home transaction" means a consumer credit sale, as
17defined in s. 421.301 (9), of or a consumer loan, as defined in s. 421.301 (12), secured
18by a first lien or equivalent security interest in a mobile home, as defined in s. 218.10
19(2)
101.91 (2e).
SB45-SSA1, s. 2169r 20Section 2169r. 138.09 (7) (jm) 1. b. of the statutes is amended to read:
SB45-SSA1,1139,2321 138.09 (7) (jm) 1. b. The loan administration fee is charged for a consumer loan
22that is secured primarily by an interest in real property or in a mobile home, as
23defined in s. 218.10 (2) 101.91 (2e).
SB45-SSA1, s. 2171 24Section 2171. 139.30 (5) of the statutes is amended to read:
SB45-SSA1,1140,2
1139.30 (5) "Indian tribe" means a federally recognized American Indian tribe
2or band in this state.
SB45-SSA1, s. 2171g 3Section 2171g. 139.30 (8) of the statutes is repealed.
SB45-SSA1, s. 2171m 4Section 2171m. 139.30 (13m) of the statutes is created to read:
SB45-SSA1,1140,65 139.30 (13m) "Trust lands" means any lands in this state held in trust by the
6U. S. government for the benefit of a tribe or a member of a tribe.
SB45-SSA1, s. 2172 7Section 2172. 139.323 (intro.) of the statutes is amended to read:
SB45-SSA1,1140,12 8139.323 Refunds to Indian tribes. (intro.) The department shall may refund
970% a portion of the taxes collected under s. 139.31 (1) in respect to sales on
10reservations or trust lands of an Indian tribe to the tribal council of the tribe having
11jurisdiction over the reservation or trust land on which the sale is made only if all
12of the following conditions are fulfilled:
SB45-SSA1, s. 2172g 13Section 2172g. 139.323 (6) of the statutes is created to read:
SB45-SSA1,1140,1514 139.323 (6) The department has entered into an agreement with the Indian
15tribe under s. 139.325.
SB45-SSA1, s. 2172m 16Section 2172m. 139.325 of the statutes is amended to read:
SB45-SSA1,1140,24 17139.325 Agreements with Indian tribes. The department may enter into
18agreements with Indian tribes to provide for the refunding of the cigarette tax
19imposed under s. 139.31 (1). If the department enters into an agreement with an
20Indian tribe, the agreement may provide for refunding 100% of that tax
on cigarettes
21sold on reservations the tribal reservation to enrolled members of the tribe residing
22on the tribal reservation and may provide for refunding not more than 70% of that
23tax on cigarettes sold on the tribal reservation to persons who are not enrolled
24members of the tribe residing on the tribal reservation
.
SB45-SSA1, s. 2172n 25Section 2172n. 139.34 (1) (a) of the statutes is amended to read:
SB45-SSA1,1141,5
1139.34 (1) (a) No person may manufacture cigarettes in this state or sell
2cigarettes in this state as a distributor, jobber, or vending machine operator or
3multiple retailer
and no person may operate a warehouse in this state for the storage
4of cigarettes for another person without first filing an application for and obtaining
5the proper permit to perform such operations from the department.
SB45-SSA1, s. 2172o 6Section 2172o. 139.34 (6) of the statutes is amended to read:
SB45-SSA1,1141,107 139.34 (6) A vending machine operator or a multiple retailer may acquire
8unstamped cigarettes from the manufacturers thereof and affix the stamps to
9packages or other containers only if the vending machine operator or multiple
10retailer
also holds a permit as a distributor.
SB45-SSA1, s. 2172p 11Section 2172p. 139.38 (1) of the statutes is amended to read:
SB45-SSA1,1141,2412 139.38 (1) Every manufacturer located out of the state shall keep records of all
13sales of cigarettes shipped into this state. Every manufacturer located in the state
14shall keep records of production, sales and withdrawals of cigarettes. Every
15distributor shall keep records of purchases and sales of cigarettes. Every
16manufacturer and distributor holding a permit from the secretary with the right to
17purchase and apply stamps shall also keep records of purchases and disposition of
18stamps. Every jobber, multiple retailer and vending machine operator shall keep
19records of all purchases and disposition of cigarettes. Every warehouse operator
20shall keep records of receipts and withdrawals of cigarettes. All such records shall
21be accurate and complete and be kept in a manner prescribed by the secretary. These
22records shall be preserved on the premises described in the permit or license in such
23a manner as to ensure permanency and accessibility for inspection at reasonable
24hours by authorized personnel of the department.
SB45-SSA1, s. 2172r 25Section 2172r. 139.38 (2) (b) of the statutes is amended to read:
SB45-SSA1,1142,6
1139.38 (2) (b) The department may allow any jobber, multiple retailer or
2vending machine operator permittee who does not sell cigarettes, except for those on
3which the tax under this chapter is paid, to file a quarterly report. The quarterly
4report shall be filed on or before the 15th day of the next month following the close
5of each calendar quarter. The report shall specify the number of cigarettes purchased
6and sold during the preceding calendar quarter.
SB45-SSA1, s. 2173 7Section 2173. 139.75 (4d) of the statutes is created to read:
SB45-SSA1,1142,88 139.75 (4d) "Enrolled member" has the meaning given in s. 139.30 (4).
SB45-SSA1, s. 2174 9Section 2174. 139.75 (4p) of the statutes is created to read:
SB45-SSA1,1142,1010 139.75 (4p) "Indian tribe" has the meaning given in s. 139.30 (5).
SB45-SSA1, s. 2175 11Section 2175. 139.75 (6m) of the statutes is created to read:
SB45-SSA1,1142,1212 139.75 (6m) "Reservation" has the meaning given in s. 139.30 (9).
SB45-SSA1, s. 2175m 13Section 2175m. 139.75 (12m) of the statutes is created to read:
SB45-SSA1,1142,1414 139.75 (12m) "Trust lands" has the meaning given in s. 139.30 (13m).
SB45-SSA1, s. 2176 15Section 2176. 139.76 (1) of the statutes is amended to read:
SB45-SSA1,1143,216 139.76 (1) An occupational excise tax is imposed upon the sale, offering or
17exposing for sale, possession with intent to sell or removal for consumption or sale
18or other disposition for any purpose of tobacco products by any person engaged as a
19distributor of them at the rate of 20% of the manufacturer's established list price to
20distributors without diminution by volume or other discounts on domestic products.
21On products imported from another country the rate of tax is 20% of the amount
22obtained by adding the manufacturer's list price to the federal tax, duties and
23transportation costs to the United States. The tax attaches at the time the tobacco
24products are received by the distributor in this state. The tax shall be passed on to
25the ultimate consumer of the tobacco products. All tobacco products received in this

1state for sale or distribution within this state, except tobacco products actually sold
2as provided in sub. (2), shall be subject to such tax.
SB45-SSA1, s. 2177 3Section 2177. 139.76 (2) of the statutes is amended to read:
SB45-SSA1,1143,114 139.76 (2) Tobacco products sold to or by post exchanges of the U.S. armed
5forces, to or by federally or state-operated veterans hospitals in this state, and
6tobacco products sold to an interstate carrier of passengers for hire to be resold to
7bona fide passengers actually being transported and tobacco products sold for
8shipment outside this state in interstate commerce are not subject to the tax. The
9tax imposed by sub. (1) and s. 139.78 shall not apply with respect to any tobacco
10products which under the constitution and laws of the United States may not be
11taxed by this state.
SB45-SSA1, s. 2178 12Section 2178. 139.803 of the statutes is created to read:
SB45-SSA1,1143,17 13139.803 Refunds to Indian tribes. The department may refund a portion
14of the taxes collected under s. 139.76 (1) in respect to sales on reservations or trust
15lands of an Indian tribe to the tribal council of the tribe having jurisdiction over the
16reservation or trust land on which the sale is made only if all of the following
17conditions are fulfilled:
SB45-SSA1,1143,18 18(1) The tribal council has filed a claim for the refund with the department.
SB45-SSA1,1143,19 19(2) The tribal council has approved the retailer.
SB45-SSA1,1143,21 20(3) The land on which the sale occurred was designated a reservation or trust
21land on or before January 1, 1983.
SB45-SSA1,1143,23 22(4) The tobacco products were not delivered by the retailer to the buyer by
23means of a common carrier, a contract carrier or the U.S. postal service.
SB45-SSA1,1143,25 24(5) The retailer has not sold the tobacco products to another retailer or to a
25subjobber.
SB45-SSA1,1144,2
1(6) The department has entered into an agreement with the Indian tribe under
2s. 139.805.
SB45-SSA1, s. 2179 3Section 2179. 139.805 of the statutes is created to read:
SB45-SSA1,1144,11 4139.805 Agreements with Indian tribes. The department may enter into
5agreements with Indian tribes to provide for the refunding of the tobacco products
6tax imposed under s. 139.76 (1). If the department enters into an agreement with
7an Indian tribe, the agreement may provide for refunding 100% of that tax on tobacco
8products sold on the tribal reservation to enrolled members of the tribe residing on
9the tribal reservation and may provide for refunding not more than 70% of that tax
10on tobacco products sold on the tribal reservation to persons who are not enrolled
11members of the tribe residing on the tribal reservation.
SB45-SSA1, s. 2180 12Section 2180. 139.82 (7) of the statutes is created to read:
SB45-SSA1,1144,1413 139.82 (7) The department may inspect the business records of any retailer
14doing business on a reservation or on an Indian tribe's trust land.
SB45-SSA1, s. 2181 15Section 2181. 139.82 (8) of the statutes is created to read:
SB45-SSA1,1144,1816 139.82 (8) Each distributor shall collect and remit the excise tax imposed by
17s. 139.76 (1) on tobacco products not exempt from the tobacco products tax under s.
18139.76 (2), with the reports required to be filed under this section.
SB45-SSA1, s. 2182 19Section 2182. 139.85 (1) of the statutes is amended to read:
SB45-SSA1,1144,2320 139.85 (1) The interest and penalties under s. 139.44 (2) to (7) and (9) to (12)
21apply to this subchapter. In addition, a person who violates s. 139.82 (8) shall be fined
22not less than $1,000 nor more than $5,000 or imprisoned for not less than 90 days
23nor more than one year or both.
SB45-SSA1, s. 2216m 24Section 2216m. 145.245 (4) (a) of the statutes is amended to read:
SB45-SSA1,1145,3
1145.245 (4) (a) The discharge of sewage into a surface water determined to be
2outstanding resource water by the department of natural resources by rule
or into
3groundwater.
SB45-SSA1, s. 2217m 4Section 2217m. 145.245 (4) (c) of the statutes is amended to read:
SB45-SSA1,1145,65 145.245 (4) (c) The discharge of sewage to a drain tile or into zones of bedrock
6or a surface water other than a surface water described in par. (a).
SB45-SSA1, s. 2219m 7Section 2219m. 145.245 (4m) (a) to (c) of the statutes are amended to read:
SB45-SSA1,1145,98 145.245 (4m) (a) Category 1: failing private sewage systems described in sub.
9(4) (a) to (c).
SB45-SSA1,1145,1110 (b) Category 2: failing private sewage systems described in sub. (4) (d) (b) and
11(c)
.
SB45-SSA1,1145,1212 (c) Category 3: failing private sewage systems described in sub. (4) (e) (d).
SB45-SSA1, s. 2219p 13Section 2219p. 145.245 (4m) (d) of the statutes is created to read:
SB45-SSA1,1145,1514 145.245 (4m) (d) Category 4: failing private sewage systems described in sub.
15(4) (e).
SB45-SSA1, s. 2220 16Section 2220. 145.245 (5) (a) 1. of the statutes is amended to read:
SB45-SSA1,1145,2417 145.245 (5) (a) 1. A person is eligible for grant funds under this section if he or
18she owns a principal residence which is served by a category 1 or 2 failing private
19sewage system, if the residence was constructed prior to and inhabited on private
20sewage system was installed before
July 1, 1978, if the family income of the person
21does not exceed the income limitations under par. (c), if the amount of the grant
22determined under sub. (7) is at least $100, if the residence is not located in an area
23served by a sewer and if determination of failure is made prior to the rehabilitation
24or replacement of the failing private sewage system.
SB45-SSA1, s. 2221m
1Section 2221m. 145.245 (5) (a) 1. of the statutes, as affected by 1999 Wisconsin
2Act .... (this act), is amended to read:
SB45-SSA1,1146,93 145.245 (5) (a) 1. A person is eligible for grant funds under this section if he or
4she owns a principal residence which is served by a category 1 or, 2 or 3 failing private
5sewage system, if the sewage system was installed before July 1, 1978, if the family
6income of the person does not exceed the income limitations under par. (c), if the
7amount of the grant determined under sub. (7) is at least $100, if the residence is not
8located in an area served by a sewer and if determination of failure is made prior to
9the rehabilitation or replacement of the failing private sewage system.
SB45-SSA1, s. 2222 10Section 2222. 145.245 (5) (a) 2. of the statutes is amended to read:
SB45-SSA1,1146,1811 145.245 (5) (a) 2. A business is eligible for grant funds under this section if it
12owns a small commercial establishment which is served by a category 1 or 2 failing
13private sewage system, if the small commercial establishment was constructed prior
14to
private sewage system was installed before July 1, 1978, if the gross revenue of
15the business does not exceed the limitation under par. (d), if the small commercial
16establishment is not located in an area served by a sewer and if a determination of
17failure is made prior to the rehabilitation or replacement of the private sewage
18system.
SB45-SSA1, s. 2223m 19Section 2223m. 145.245 (5) (a) 2. of the statutes, as affected by 1999 Wisconsin
20Act .... (this act), is amended to read:
SB45-SSA1,1147,221 145.245 (5) (a) 2. A business is eligible for grant funds under this section if it
22owns a small commercial establishment which is served by a category 1 or, 2 or 3
23failing private sewage system, if the private sewage system was installed before July
241, 1978, if the gross revenue of the business does not exceed the limitation under par.
25(d), if the small commercial establishment is not located in an area served by a sewer

1and if a determination of failure is made prior to the rehabilitation or replacement
2of the private sewage system.
SB45-SSA1, s. 2224m 3Section 2224m. 145.245 (5) (a) 3. of the statutes is amended to read:
SB45-SSA1,1147,94 145.245 (5) (a) 3. A person who owns a principal residence or small commercial
5establishment which is served by a category 1 or, 2 or 3 failing private sewage system
6may submit an application for grant funds during the 3-year period after the
7determination of failure is made. Grant funds may be awarded after work is
8completed if rehabilitation or replacement of the system meets all requirements of
9this section and rules promulgated under this section.
SB45-SSA1, s. 2225 10Section 2225. 145.245 (5) (c) 2. of the statutes is amended to read:
SB45-SSA1,1147,1711 145.245 (5) (c) 2. Except as provided under subd. 4., annual family income shall
12be based upon the federal adjusted gross income of the owner and the owner's spouse,
13if any, as computed for Wisconsin income tax purposes for the taxable year prior to
14the year in which the determination of failure is made. The county median income
15shall be determined based upon the most recent statistics published by the federal
16department of housing and urban development for the year prior to the year in which
17the determination of failure is made.
SB45-SSA1, s. 2226 18Section 2226. 145.245 (5) (c) 3. of the statutes is amended to read:
SB45-SSA1,1148,319 145.245 (5) (c) 3. In order to be eligible for grant funds under this section, a
20person shall submit a copy of the designated federal income tax returns for the
21taxable year prior to the year in which the determination of failure is
upon which the
22determination of federal adjusted gross income under subd. 2. was
made together
23with any application required by the governmental unit. For taxable year 1985 and
24earlier, the person shall submit a copy of his or her individual or combined Wisconsin
25income tax return. For taxable year 1986 and thereafter, the person shall submit a

1copy of his or her joint Wisconsin income tax return or, if filing separately, his or her
2separate Wisconsin income tax return and the separate Wisconsin income tax return
3of his or her spouse, if any.
SB45-SSA1, s. 2227 4Section 2227. 145.245 (5) (c) 4. of the statutes is amended to read:
SB45-SSA1,1148,125 145.245 (5) (c) 4. A governmental unit may disregard the Wisconsin federal
6income tax return for the taxable year prior to the year in which the determination
7of failure is made
that is submitted under subd. 3. and may determine annual family
8income based upon satisfactory evidence of federal adjusted gross income or
9projected taxable federal adjusted gross income of the owner and the owner's spouse
10in the current year. The department shall promulgate rules establishing criteria for
11determining what constitutes satisfactory evidence of federal adjusted gross income
12or projected federal adjusted gross income in a current year.
SB45-SSA1, s. 2228m 13Section 2228m. 145.245 (5m) (a) of the statutes is amended to read:
SB45-SSA1,1148,1914 145.245 (5m) (a) The department or a governmental unit shall deny a grant
15application under this section if the applicant or a person who would be directly
16benefited by the grant intentionally caused the conditions which resulted in a
17category 1 or, 2 or 3 failing private sewage system. The department or governmental
18unit shall notify the applicant in writing of a denial, including the reason for the
19denial.
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