SB45,1013,126 121.15 (3m) (a) 1. "Partial school revenues" means the sum of state school aids,
7other than the amounts appropriated under s. 20.255 (2) (bi) and (cv), and property
8taxes levied for school districts and aid paid to school districts under s. 79.095 (4),
9less the amount of any revenue limit increase under s. 121.91 (4) (a) 2. due to a school
10board's increasing the services that it provides by adding responsibility for providing
11a service transferred to it from another school board and less the amount of any
12revenue limit increase under s. 121.91 (4) (a) 3.
SB45, s. 2140 13Section 2140. 121.15 (3m) (a) 2. of the statutes is amended to read:
SB45,1013,1814 121.15 (3m) (a) 2. "State school aids" means those aids appropriated under s.
1520.255 (2), other than s. 20.255 (2) (fm), (fu), (k) and (m), and under ss. 20.275 (1) (d),
16(es), (et), (f), (fs) and (u) and 20.285 (1) (ee), (r) and (rc) and those aids appropriated
17under s. 20.275 (1) (s) that are used to provide grants or educational
18telecommunications access to school districts under s. 196.218 (4r) 44.73.
SB45, s. 2141 19Section 2141. 121.15 (4) of the statutes is renumbered 121.15 (4) (b) and
20amended to read:
SB45,1014,421 121.15 (4) (b) On July 1 and October 15, using the most accurate data available,
22the state superintendent shall provide the department of revenue and each school
23district with an estimate of the total amount of state aid, as defined in s. 121.90 (2),
24the school district will receive in the current school year. On October 15, using the
25most accurate data available, the state superintendent shall calculate the total

1amount of state aid, as defined in s. 121.90 (2), that each school district will receive
2in the current school year. Any adjustments to that calculation shall be made by
3increasing or decreasing the payment made in September of the following school
4year.
SB45, s. 2142 5Section 2142. 121.15 (4) (a) of the statutes is created to read:
SB45,1014,76 121.15 (4) (a) In this subsection, "state aid" has the meaning given in s. 121.90
7(2) except that it excludes aid paid to school districts under s. 79.095 (4).
SB45, s. 2143 8Section 2143. 121.85 (6) (a) 2. of the statutes is amended to read:
SB45,1014,109 121.85 (6) (a) 2. Multiply the number of transfer pupils, as counted for
10membership purposes under s. 121.004 (7),
by 0.25.
SB45, s. 2144 11Section 2144. 121.85 (6) (b) 1. of the statutes is repealed.
SB45, s. 2145 12Section 2145. 121.85 (6) (f) of the statutes is repealed.
SB45, s. 2146 13Section 2146. 121.85 (6) (h) of the statutes is created to read:
SB45,1014,1614 121.85 (6) (h) Neighborhood schools. The school district operating under ch.
15119 shall use at least 10% of the amount received under par. (a) in each school year
16to build or lease neighborhood schools.
SB45, s. 2147 17Section 2147. 121.90 (1) (e) of the statutes is created to read:
SB45,1014,2218 121.90 (1) (e) In determining a school district's revenue limit for the 1999-2000
19school year or for any school year thereafter, the department shall calculate the
20number of pupils enrolled in each school year prior to the 1999-2000 school year as
21the number was calculated in that school year under s. 121.85 (6) (b) 1. and (f), 1997
22stats.
SB45, s. 2148 23Section 2148. 121.90 (2) (intro.) of the statutes is amended to read:
SB45,1015,224 121.90 (2) (intro.) "State aid" means aid under ss. 121.08, 121.09 and 121.105
25and subch. VI, as calculated for the current school year on October 15 under s. 121.15

1(4) and including adjustments made under s. 121.15 (4), except that "state aid"
2excludes all of the following:
SB45, s. 2149 3Section 2149. 121.905 (3) (a) 1. of the statutes is amended to read:
SB45,1015,114 121.905 (3) (a) 1. Except as provided under subd. 2., calculate the sum of the
5amount of state aid received under ss. 121.08 and 121.105 and subch. VI in the
6previous school year and property taxes levied for the previous school year, excluding
7funds described under s. 121.91 (4) (c), and the costs of the county children with
8disabilities education board program, as defined in s. 121.135 (2) (a) 2., for pupils who
9were school district residents and solely enrolled in a special education program
10provided by a county children with disabilities education board in the previous school
11year.
SB45, s. 2150 12Section 2150. 121.905 (3) (c) of the statutes is repealed and recreated to read:
SB45,1015,1413 121.905 (3) (c) For the limit for the 1999-2000 school year or for any school year
14thereafter, add $208.88 to the result under par. (b).
SB45, s. 2151 15Section 2151. 121.905 (4) of the statutes is renumbered 121.905 (4) (a) and
16amended to read:
SB45,1015,1917 121.905 (4) (a) A school district that is exempt from the revenue limits under
18sub. (2) may not increase its base revenue per member to an amount that is greater
19than its revenue ceiling unless that.
SB45,1015,21 20(b) 1. A school district follows may increase its revenue ceiling by following the
21procedures prescribed in s. 121.91 (3).
SB45, s. 2152 22Section 2152. 121.905 (4) (b) 2. of the statutes is created to read:
SB45,1015,2523 121.905 (4) (b) 2. The department shall, under s. 121.91 (4), adjust the revenue
24ceiling otherwise applicable to a school district under this section as if the revenue
25ceiling constituted a revenue limit under s. 121.91 (2m).
SB45, s. 2153
1Section 2153. 121.91 (2m) (d) (intro.) of the statutes is amended to read:
SB45,1016,42 121.91 (2m) (d) (intro.) Except as provided in subs. (3) and (4), no school district
3may increase its revenues for the 1998-99 school year or for any school year
4thereafter
to an amount that exceeds the amount calculated as follows:
SB45, s. 2154 5Section 2154. 121.91 (2m) (e) of the statutes is renumbered 121.91 (2m) (r),
6and 121.91 (2m) (r) 1. (intro.) and b. and 2., as renumbered, are amended to read:
SB45,1016,107 121.91 (2m) (r) 1. (intro.) Notwithstanding pars. (c) and, (d) and (e), if a school
8district is created under s. 117.105, its revenue limit under this section for the school
9year beginning with the effective date of the reorganization shall be determined as
10follows except as provided under subs. (3) and (4):
SB45,1016,1111 b. Add $206 $208.88 to the result under subd. 1. a.
SB45,1016,1412 2. If a school district is created under s. 117.105, the following adjustments to
13the calculations under pars. (c) and, (d) and (e) apply for the 2 school years beginning
14on the July 1 following the effective date of the reorganization:
SB45,1016,2115 a. For the school year beginning on the first July 1 following the effective date
16of the reorganization the number of pupils in the previous school year shall be used
17under pars. (c) 1. and, (d) 1. and (e) 1. instead of the average of the number of pupils
18in the 3 previous school years, and for the school year beginning on the 2nd July 1
19following the effective date of the reorganization the average of the number of pupils
20in the 2 previous school years shall be used under pars. (c) 1. and, (d) 1. and (e) 1.
21instead of the average of the number of pupils in the 3 previous school years.
SB45,1016,2522 b. For the school year beginning on the first July 1 following the effective date
23of the reorganization the average of the number of pupils in the current and the
24previous school years shall be used under pars. (c) 4. and , (d) 4. and (e) 3. instead of
25the average of the number of pupils in the current and the 2 preceding school years.
SB45, s. 2155
1Section 2155. 121.91 (2m) (e) of the statutes is created to read:
SB45,1017,42 121.91 (2m) (e) Except as provided in subs. (3) and (4), no school district may
3increase its revenues for the 1999-2000 school year or for any school year thereafter
4to an amount that exceeds the amount calculated as follows:
SB45,1017,85 1. Divide the sum of the amount of state aid received in the previous school year
6and property taxes levied for the previous school year, excluding funds described
7under sub. (4) (c), by the average of the number of pupils enrolled in the 3 previous
8school years.
SB45,1017,99 2. Add $208.88 to the result under subd. 1.
SB45,1017,1110 3. Multiply the result under subd. 2. by the average of the number of pupils
11enrolled in the current and the 2 preceding school years.
SB45, s. 2156 12Section 2156. 121.91 (3) (a) of the statutes is amended to read:
SB45,1018,613 121.91 (3) (a) If a school board wishes to exceed the limit under sub. (2m)
14otherwise applicable to the school district in any school year, it shall promptly adopt
15a resolution supporting inclusion in the final school district budget of an amount
16equal to the proposed excess revenue. The resolution shall specify whether the
17proposed excess revenue is for a recurring or nonrecurring purpose, or, if the
18proposed excess revenue is for both recurring and nonrecurring purposes, the
19amount of the proposed excess revenue for each purpose. Within 10 days after
20adopting the resolution, the school board shall notify the department of the
21scheduled date of the referendum and submit a copy of the resolution to the
22department. The school board shall call a special referendum for the purpose of
23submitting the resolution to the electors of the school district for approval or
24rejection. In lieu of a special referendum, the school board may specify that the
25referendum be held
at the next succeeding spring primary or election or September

1primary or
general election, if such election is to be held not earlier than 35 45 days
2after the adoption of the resolution of the school board, or at a special election held
3on the Tuesday after the first Monday in November in an odd-numbered year if that
4date occurs not earlier than 45 days after the adoption of the resolution of the school
5board
. The school district clerk shall certify the results of the referendum to the
6department within 10 days after the referendum is held.
SB45, s. 2157 7Section 2157. 121.91 (3) (d) of the statutes is renumbered 121.91 (7) and
8amended to read:
SB45,1018,159 121.91 (7) If Except as provided in sub. (4) (f) 2., if an excess revenue is
10approved under this subsection sub. (3) for a recurring purpose or allowed under sub.
11(4)
, the excess revenue shall be included in the base for determining the limit for the
12next school year for purposes of this section. If an excess revenue is approved under
13this subsection sub. (3) for a nonrecurring purpose, the excess revenue shall not be
14included in the base for determining the limit for the next school year for purposes
15of this section.
SB45, s. 2158 16Section 2158. 121.91 (4) (f) of the statutes is amended to read:
SB45,1018,2317 121.91 (4) (f) 1. For the 1998-99 school year or any school year thereafter, if the
18average of the number of pupils enrolled in the current and the 2 preceding school
19years, as calculated under sub. (2m) (d) 4. (e) 3., is less than the average of the
20number of pupils enrolled in the 3 previous school years, as calculated under sub.
21(2m) (d) (e) 1., the limit otherwise applicable under sub. (2m) (d) (e) is increased by
22the additional amount that would have been calculated had the decline in average
23enrollment been 25% of what it was.
SB45,1019,3
12. Any additional revenue received by a school district as a result of subd. 1.
2shall not be included in the base for determining the school district's limit under sub.
3(2m) (d) (e) for the following school year.
SB45, s. 2159 4Section 2159. 121.92 (title) of the statutes is amended to read:
SB45,1019,5 5121.92 (title) Penalty for exceeding revenue ceiling or limit.
SB45, s. 2160 6Section 2160. 121.92 (1) of the statutes is amended to read:
SB45,1019,97 121.92 (1) In this section, "excess revenue" means the amount by which a school
8district's revenue exceeds the maximum allowed its ceiling under s. 121.905 or its
9limit
under s. 121.91.
SB45, s. 2161 10Section 2161. 121.92 (2) (a) of the statutes is amended to read:
SB45,1019,1411 121.92 (2) (a) Deduct from the state aid payment to a school district under s.
12121.08 in the school year in which the school district exceeded the revenue ceiling or
13limit an amount equal to the excess revenue for the school district or the amount of
14those aids, whichever is less.
SB45, s. 2162 15Section 2162. 121.92 (2) (b) of the statutes is amended to read:
SB45,1019,2016 121.92 (2) (b) If the amount of the deduction under par. (a) is insufficient to
17cover the excess revenue, deduct from the other state aid payments to the school
18district in the school year in which the school district exceeded the revenue ceiling
19or
limit an amount equal to the remaining excess revenue or the amount of those
20payments, whichever is less.
SB45, s. 2163 21Section 2163. 121.92 (2) (e) of the statutes is amended to read:
SB45,1019,2322 121.92 (2) (e) Ensure that the amount of the excess revenue is not included in
23determining the school district's limits ceiling or limit in the succeeding school year.
SB45, s. 2164 24Section 2164. 125.04 (5) (a) 5. of the statutes is amended to read:
SB45,1020,9
1125.04 (5) (a) 5. Have successfully completed within the 2 years prior to the
2date of application a responsible beverage server training course at any location that
3is offered by a technical college district and that conforms to curriculum guidelines
4specified by the technical college system board or a comparable training course that
5is approved by the department or the educational approval higher educational aids
6board. This subdivision does not apply to an applicant who held, or who was an agent
7appointed and approved under sub. (6) of a corporation or limited liability company
8that held, within the past 2 years, a Class "A", "Class A" or "Class C" license or a
9Class "B" or "Class B" license or permit or a manager's or operator's license.
SB45, s. 2165 10Section 2165. 125.17 (6) (a) (intro.) of the statutes is amended to read:
SB45,1020,1711 125.17 (6) (a) (intro.) Except as provided in par. (b), no municipal governing
12body may issue an operator's license unless the applicant has successfully completed
13a responsible beverage server training course at any location that is offered by a
14technical college district and that conforms to curriculum guidelines specified by the
15technical college system board or a comparable training course that is approved by
16the department or the educational approval higher educational aids board, or unless
17the applicant fulfills one of the following requirements:
SB45, s. 2166 18Section 2166. 138.052 (5) (am) 2. a. of the statutes is amended to read:
SB45,1021,219 138.052 (5) (am) 2. a. On January 1, 1994, and annually thereafter, the division
20of banking for banks, the division of savings and loan institutions for savings and
21loan associations and savings banks and the office of credit unions for credit unions
22shall determine the interest rate that is the average of the interest rates paid,
23rounded to the nearest one-hundredth of a percent, on regular passbook deposit
24accounts by institutions under the division's or office's jurisdiction at the close of the

1last quarterly reporting period that ended at least 30 days before the determination
2is made.
SB45, s. 2167 3Section 2167. 138.052 (5) (am) 2. b. of the statutes is amended to read:
SB45,1021,94 138.052 (5) (am) 2. b. The office of credit unions and the division of banking
5shall report the rate calculated to the division of savings and loan institutions within
65 days after the date on which the determination is made. The division of savings
7and loan institutions shall calculate the average, rounded to the nearest
8one-hundredth of a percent, of the 3 rates and report that interest rate to the revisor
9of statutes within 5 days after the date on which the determination is made.
SB45, s. 2168 10Section 2168. 138.055 (4) (a) of the statutes is amended to read:
SB45,1021,1211 138.055 (4) (a) The division of savings and loan institutions, if the lender is a
12savings and loan association or savings bank;
SB45, s. 2169 13Section 2169. 138.056 (1) (a) 4. a. of the statutes is amended to read:
SB45,1021,1514 138.056 (1) (a) 4. a. The division of savings and loan institutions, if the lender
15is a savings and loan association or savings bank;
SB45, s. 2170 16Section 2170. 138.12 (5) (a) of the statutes is amended to read:
SB45,1021,1917 138.12 (5) (a) The commissioner division may revoke or suspend the license of
18any insurance premium finance company if the commissioner division finds that any
19of the following
:
SB45,1021,2020 1. Any license issued to such company was obtained by fraud,.
SB45,1021,2121 2. There was any misrepresentation in the application for the license ,.
SB45,1021,2322 3. The holder of such license has otherwise shown himself or herself
23untrustworthy or incompetent to act as a premium finance company,.
SB45,1021,2424 4. Such The company has violated any provision of this section, or.
SB45,1022,4
15. Such The company has been rebating part of the service charge as allowed
2and permitted herein to any insurance agent or insurance broker or any employe of
3an insurance agent or insurance broker or to any other person as an inducement to
4the financing of any insurance policy with the premium finance company.
SB45, s. 2171 5Section 2171. 139.30 (5) of the statutes is amended to read:
SB45,1022,76 139.30 (5) "Indian tribe" means a federally recognized American Indian tribe
7or band in this state.
SB45, s. 2172 8Section 2172. 139.323 (intro.) of the statutes is amended to read:
SB45,1022,13 9139.323 Refunds to Indian tribes. (intro.) The department shall refund 70%
1050% of the taxes collected under s. 139.31 (1) in respect to sales on reservations or
11trust lands of an Indian tribe to the tribal council of the tribe having jurisdiction over
12the reservation or trust land on which the sale is made if all of the following
13conditions are fulfilled:
SB45, s. 2173 14Section 2173. 139.75 (4d) of the statutes is created to read:
SB45,1022,1515 139.75 (4d) "Enrolled member" has the meaning given in s. 139.30 (4).
SB45, s. 2174 16Section 2174. 139.75 (4p) of the statutes is created to read:
SB45,1022,1717 139.75 (4p) "Indian tribe" has the meaning given in s. 139.30 (5).
SB45, s. 2175 18Section 2175. 139.75 (6m) of the statutes is created to read:
SB45,1022,1919 139.75 (6m) "Reservation" has the meaning given in s. 139.30 (9).
SB45, s. 2176 20Section 2176. 139.76 (1) of the statutes is amended to read:
SB45,1023,721 139.76 (1) An occupational excise tax is imposed upon the sale, offering or
22exposing for sale, possession with intent to sell or removal for consumption or sale
23or other disposition for any purpose of tobacco products by any person engaged as a
24distributor of them at the rate of 20% of the manufacturer's established list price to
25distributors without diminution by volume or other discounts on domestic products.

1On products imported from another country the rate of tax is 20% of the amount
2obtained by adding the manufacturer's list price to the federal tax, duties and
3transportation costs to the United States. The tax attaches at the time the tobacco
4products are received by the distributor in this state. The tax shall be passed on to
5the ultimate consumer of the tobacco products. All tobacco products received in this
6state for sale or distribution within this state, except tobacco products actually sold
7as provided in sub. (2), shall be subject to such tax.
SB45, s. 2177 8Section 2177. 139.76 (2) of the statutes is amended to read:
SB45,1023,169 139.76 (2) Tobacco products sold to or by post exchanges of the U.S. armed
10forces, to or by federally or state-operated veterans hospitals in this state, and
11tobacco products sold to an interstate carrier of passengers for hire to be resold to
12bona fide passengers actually being transported and tobacco products sold for
13shipment outside this state in interstate commerce are not subject to the tax. The
14tax imposed by sub. (1) and s. 139.78 shall not apply with respect to any tobacco
15products which under the constitution and laws of the United States may not be
16taxed by this state.
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