SB45: Bill Text

SB45,1014,22 121.90 (1) (e) In determining a school district's revenue limit for the 1999-2000 school year or for any school year thereafter, the department shall calculate the number of pupils enrolled in each school year prior to the 1999-2000 school year as the number was calculated in that school year under s. 121.85 (6) (b) 1. and (f), 1997 stats.

SB45, s. 2148 Section 2148. 121.90 (2) (intro.) of the statutes is amended to read:

SB45,1015,2 121.90 (2) (intro.) "State aid" means aid under ss. 121.08, 121.09 and 121.105 and subch. VI, as calculated for the current school year on October 15 under s. 121.15 (4) and including adjustments made under s. 121.15 (4), except that "state aid" excludes all of the following:

SB45, s. 2149 Section 2149. 121.905 (3) (a) 1. of the statutes is amended to read:

SB45,1015,11 121.905 (3) (a) 1. Except as provided under subd. 2., calculate the sum of the amount of state aid received under ss. 121.08 and 121.105 and subch. VI in the previous school year and property taxes levied for the previous school year, excluding funds described under s. 121.91 (4) (c), and the costs of the county children with disabilities education board program, as defined in s. 121.135 (2) (a) 2., for pupils who were school district residents and solely enrolled in a special education program provided by a county children with disabilities education board in the previous school year.

SB45, s. 2150 Section 2150. 121.905 (3) (c) of the statutes is repealed and recreated to read:

SB45,1015,14 121.905 (3) (c) For the limit for the 1999-2000 school year or for any school year thereafter, add $208.88 to the result under par. (b).

SB45, s. 2151 Section 2151. 121.905 (4) of the statutes is renumbered 121.905 (4) (a) and amended to read:

SB45,1015,19 121.905 (4) (a) A school district that is exempt from the revenue limits under sub. (2) may not increase its base revenue per member to an amount that is greater than its revenue ceiling unless that.

SB45,1015,21 (b) 1. A school district follows may increase its revenue ceiling by following the procedures prescribed in s. 121.91 (3).

SB45, s. 2152 Section 2152. 121.905 (4) (b) 2. of the statutes is created to read:

SB45,1015,25 121.905 (4) (b) 2. The department shall, under s. 121.91 (4), adjust the revenue ceiling otherwise applicable to a school district under this section as if the revenue ceiling constituted a revenue limit under s. 121.91 (2m).

SB45, s. 2153 Section 2153. 121.91 (2m) (d) (intro.) of the statutes is amended to read:

SB45,1016,4 121.91 (2m) (d) (intro.) Except as provided in subs. (3) and (4), no school district may increase its revenues for the 1998-99 school year or for any school year thereafter to an amount that exceeds the amount calculated as follows:

SB45, s. 2154 Section 2154. 121.91 (2m) (e) of the statutes is renumbered 121.91 (2m) (r), and 121.91 (2m) (r) 1. (intro.) and b. and 2., as renumbered, are amended to read:

SB45,1016,10 121.91 (2m) (r) 1. (intro.) Notwithstanding pars. (c) and, (d) and (e), if a school district is created under s. 117.105, its revenue limit under this section for the school year beginning with the effective date of the reorganization shall be determined as follows except as provided under subs. (3) and (4):

SB45,1016,11 b. Add $206 $208.88 to the result under subd. 1. a.

SB45,1016,14 2. If a school district is created under s. 117.105, the following adjustments to the calculations under pars. (c) and, (d) and (e) apply for the 2 school years beginning on the July 1 following the effective date of the reorganization:

SB45,1016,21 a. For the school year beginning on the first July 1 following the effective date of the reorganization the number of pupils in the previous school year shall be used under pars. (c) 1. and, (d) 1. and (e) 1. instead of the average of the number of pupils in the 3 previous school years, and for the school year beginning on the 2nd July 1 following the effective date of the reorganization the average of the number of pupils in the 2 previous school years shall be used under pars. (c) 1. and, (d) 1. and (e) 1. instead of the average of the number of pupils in the 3 previous school years.

SB45,1016,25 b. For the school year beginning on the first July 1 following the effective date of the reorganization the average of the number of pupils in the current and the previous school years shall be used under pars. (c) 4. and , (d) 4. and (e) 3. instead of the average of the number of pupils in the current and the 2 preceding school years.

SB45, s. 2155 Section 2155. 121.91 (2m) (e) of the statutes is created to read:

SB45,1017,4 121.91 (2m) (e) Except as provided in subs. (3) and (4), no school district may increase its revenues for the 1999-2000 school year or for any school year thereafter to an amount that exceeds the amount calculated as follows:

SB45,1017,8 1. Divide the sum of the amount of state aid received in the previous school year and property taxes levied for the previous school year, excluding funds described under sub. (4) (c), by the average of the number of pupils enrolled in the 3 previous school years.

SB45,1017,9 2. Add $208.88 to the result under subd. 1.

SB45,1017,11 3. Multiply the result under subd. 2. by the average of the number of pupils enrolled in the current and the 2 preceding school years.

SB45, s. 2156 Section 2156. 121.91 (3) (a) of the statutes is amended to read:

SB45,1018,6 121.91 (3) (a) If a school board wishes to exceed the limit under sub. (2m) otherwise applicable to the school district in any school year, it shall promptly adopt a resolution supporting inclusion in the final school district budget of an amount equal to the proposed excess revenue. The resolution shall specify whether the proposed excess revenue is for a recurring or nonrecurring purpose, or, if the proposed excess revenue is for both recurring and nonrecurring purposes, the amount of the proposed excess revenue for each purpose. Within 10 days after adopting the resolution, the school board shall notify the department of the scheduled date of the referendum and submit a copy of the resolution to the department. The school board shall call a special referendum for the purpose of submitting the resolution to the electors of the school district for approval or rejection. In lieu of a special referendum, the school board may specify that the referendum be held at the next succeeding spring primary or election or September primary or general election, if such election is to be held not earlier than 35 45 days after the adoption of the resolution of the school board, or at a special election held on the Tuesday after the first Monday in November in an odd-numbered year if that date occurs not earlier than 45 days after the adoption of the resolution of the school board. The school district clerk shall certify the results of the referendum to the department within 10 days after the referendum is held.

SB45, s. 2157 Section 2157. 121.91 (3) (d) of the statutes is renumbered 121.91 (7) and amended to read:

SB45,1018,15 121.91 (7) If Except as provided in sub. (4) (f) 2., if an excess revenue is approved under this subsection sub. (3) for a recurring purpose or allowed under sub. (4), the excess revenue shall be included in the base for determining the limit for the next school year for purposes of this section. If an excess revenue is approved under this subsection sub. (3) for a nonrecurring purpose, the excess revenue shall not be included in the base for determining the limit for the next school year for purposes of this section.

SB45, s. 2158 Section 2158. 121.91 (4) (f) of the statutes is amended to read:

SB45,1018,23 121.91 (4) (f) 1. For the 1998-99 school year or any school year thereafter, if the average of the number of pupils enrolled in the current and the 2 preceding school years, as calculated under sub. (2m) (d) 4. (e) 3., is less than the average of the number of pupils enrolled in the 3 previous school years, as calculated under sub. (2m) (d) (e) 1., the limit otherwise applicable under sub. (2m) (d) (e) is increased by the additional amount that would have been calculated had the decline in average enrollment been 25% of what it was.

SB45,1019,3 2. Any additional revenue received by a school district as a result of subd. 1. shall not be included in the base for determining the school district's limit under sub. (2m) (d) (e) for the following school year.

SB45, s. 2159 Section 2159. 121.92 (title) of the statutes is amended to read:

SB45,1019,5 121.92 (title) Penalty for exceeding revenue ceiling or limit.

SB45, s. 2160 Section 2160. 121.92 (1) of the statutes is amended to read:

SB45,1019,9 121.92 (1) In this section, "excess revenue" means the amount by which a school district's revenue exceeds the maximum allowed its ceiling under s. 121.905 or its limit under s. 121.91.

SB45, s. 2161 Section 2161. 121.92 (2) (a) of the statutes is amended to read:

SB45,1019,14 121.92 (2) (a) Deduct from the state aid payment to a school district under s. 121.08 in the school year in which the school district exceeded the revenue ceiling or limit an amount equal to the excess revenue for the school district or the amount of those aids, whichever is less.

SB45, s. 2162 Section 2162. 121.92 (2) (b) of the statutes is amended to read:

SB45,1019,20 121.92 (2) (b) If the amount of the deduction under par. (a) is insufficient to cover the excess revenue, deduct from the other state aid payments to the school district in the school year in which the school district exceeded the revenue ceiling or limit an amount equal to the remaining excess revenue or the amount of those payments, whichever is less.

SB45, s. 2163 Section 2163. 121.92 (2) (e) of the statutes is amended to read:

SB45,1019,23 121.92 (2) (e) Ensure that the amount of the excess revenue is not included in determining the school district's limits ceiling or limit in the succeeding school year.

SB45, s. 2164 Section 2164. 125.04 (5) (a) 5. of the statutes is amended to read:

SB45,1020,9 125.04 (5) (a) 5. Have successfully completed within the 2 years prior to the date of application a responsible beverage server training course at any location that is offered by a technical college district and that conforms to curriculum guidelines specified by the technical college system board or a comparable training course that is approved by the department or the educational approval higher educational aids board. This subdivision does not apply to an applicant who held, or who was an agent appointed and approved under sub. (6) of a corporation or limited liability company that held, within the past 2 years, a Class "A", "Class A" or "Class C" license or a Class "B" or "Class B" license or permit or a manager's or operator's license.

SB45, s. 2165 Section 2165. 125.17 (6) (a) (intro.) of the statutes is amended to read:

SB45,1020,17 125.17 (6) (a) (intro.) Except as provided in par. (b), no municipal governing body may issue an operator's license unless the applicant has successfully completed a responsible beverage server training course at any location that is offered by a technical college district and that conforms to curriculum guidelines specified by the technical college system board or a comparable training course that is approved by the department or the educational approval higher educational aids board, or unless the applicant fulfills one of the following requirements:

SB45, s. 2166 Section 2166. 138.052 (5) (am) 2. a. of the statutes is amended to read:

SB45,1021,2 138.052 (5) (am) 2. a. On January 1, 1994, and annually thereafter, the division of banking for banks, the division of savings and loan institutions for savings and loan associations and savings banks and the office of credit unions for credit unions shall determine the interest rate that is the average of the interest rates paid, rounded to the nearest one-hundredth of a percent, on regular passbook deposit accounts by institutions under the division's or office's jurisdiction at the close of the last quarterly reporting period that ended at least 30 days before the determination is made.

SB45, s. 2167 Section 2167. 138.052 (5) (am) 2. b. of the statutes is amended to read:

SB45,1021,9 138.052 (5) (am) 2. b. The office of credit unions and the division of banking shall report the rate calculated to the division of savings and loan institutions within 5 days after the date on which the determination is made. The division of savings and loan institutions shall calculate the average, rounded to the nearest one-hundredth of a percent, of the 3 rates and report that interest rate to the revisor of statutes within 5 days after the date on which the determination is made.

SB45, s. 2168 Section 2168. 138.055 (4) (a) of the statutes is amended to read:

SB45,1021,12 138.055 (4) (a) The division of savings and loan institutions, if the lender is a savings and loan association or savings bank;

SB45, s. 2169 Section 2169. 138.056 (1) (a) 4. a. of the statutes is amended to read:

SB45,1021,15 138.056 (1) (a) 4. a. The division of savings and loan institutions, if the lender is a savings and loan association or savings bank;

SB45, s. 2170 Section 2170. 138.12 (5) (a) of the statutes is amended to read:

SB45,1021,19 138.12 (5) (a) The commissioner division may revoke or suspend the license of any insurance premium finance company if the commissioner division finds that any of the following:

SB45,1021,20 1. Any license issued to such company was obtained by fraud,.

SB45,1021,21 2. There was any misrepresentation in the application for the license ,.

SB45,1021,23 3. The holder of such license has otherwise shown himself or herself untrustworthy or incompetent to act as a premium finance company,.

SB45,1021,24 4. Such The company has violated any provision of this section, or.

SB45,1022,4 5. Such The company has been rebating part of the service charge as allowed and permitted herein to any insurance agent or insurance broker or any employe of an insurance agent or insurance broker or to any other person as an inducement to the financing of any insurance policy with the premium finance company.

SB45, s. 2171 Section 2171. 139.30 (5) of the statutes is amended to read:

SB45,1022,7 139.30 (5) "Indian tribe" means a federally recognized American Indian tribe or band in this state.

SB45, s. 2172 Section 2172. 139.323 (intro.) of the statutes is amended to read:

SB45,1022,13 139.323 Refunds to Indian tribes. (intro.) The department shall refund 70% 50% of the taxes collected under s. 139.31 (1) in respect to sales on reservations or trust lands of an Indian tribe to the tribal council of the tribe having jurisdiction over the reservation or trust land on which the sale is made if all of the following conditions are fulfilled:

SB45, s. 2173 Section 2173. 139.75 (4d) of the statutes is created to read:

SB45,1022,15 139.75 (4d) "Enrolled member" has the meaning given in s. 139.30 (4).

SB45, s. 2174 Section 2174. 139.75 (4p) of the statutes is created to read:

SB45,1022,17 139.75 (4p) "Indian tribe" has the meaning given in s. 139.30 (5).

SB45, s. 2175 Section 2175. 139.75 (6m) of the statutes is created to read:

SB45,1022,19 139.75 (6m) "Reservation" has the meaning given in s. 139.30 (9).

SB45, s. 2176 Section 2176. 139.76 (1) of the statutes is amended to read:

SB45,1023,7 139.76 (1) An occupational excise tax is imposed upon the sale, offering or exposing for sale, possession with intent to sell or removal for consumption or sale or other disposition for any purpose of tobacco products by any person engaged as a distributor of them at the rate of 20% of the manufacturer's established list price to distributors without diminution by volume or other discounts on domestic products. On products imported from another country the rate of tax is 20% of the amount obtained by adding the manufacturer's list price to the federal tax, duties and transportation costs to the United States. The tax attaches at the time the tobacco products are received by the distributor in this state. The tax shall be passed on to the ultimate consumer of the tobacco products. All tobacco products received in this state for sale or distribution within this state, except tobacco products actually sold as provided in sub. (2), shall be subject to such tax.

SB45, s. 2177 Section 2177. 139.76 (2) of the statutes is amended to read:

SB45,1023,16 139.76 (2) Tobacco products sold to or by post exchanges of the U.S. armed forces, to or by federally or state-operated veterans hospitals in this state, and tobacco products sold to an interstate carrier of passengers for hire to be resold to bona fide passengers actually being transported and tobacco products sold for shipment outside this state in interstate commerce are not subject to the tax. The tax imposed by sub. (1) and s. 139.78 shall not apply with respect to any tobacco products which under the constitution and laws of the United States may not be taxed by this state.

SB45, s. 2178 Section 2178. 139.803 of the statutes is created to read:

SB45,1023,22 139.803 Refunds to Indian tribes. The department shall refund 50% of the taxes collected under s. 139.76 (1) in respect to sales on reservations or trust lands of an Indian tribe to the tribal council of the tribe having jurisdiction over the reservation or trust land on which the sale is made if all of the following conditions are fulfilled:

SB45,1023,23 (1) The tribal council has filed a claim for the refund with the department.

SB45,1023,24 (2) The tribal council has approved the retailer.

SB45,1024,2 (3) The land on which the sale occurred was designated a reservation or trust land on or before January 1, 1983.

SB45,1024,4 (4) The tobacco products were not delivered by the retailer to the buyer by means of a common carrier, a contract carrier or the U.S. postal service.

SB45,1024,6 (5) The retailer has not sold the tobacco products to another retailer or to a subjobber.

SB45, s. 2179 Section 2179. 139.805 of the statutes is created to read:

SB45,1024,11 139.805 Agreements with Indian tribes. The department may enter into agreements with Indian tribes to provide for the refunding of the tobacco products tax imposed under s. 139.76 (1) on tobacco products sold on reservations to enrolled members of the tribe residing on the tribal reservation.

SB45, s. 2180 Section 2180. 139.82 (7) of the statutes is created to read:

SB45,1024,14 139.82 (7) The department may inspect the business records of any retailer doing business on a reservation or on an Indian tribe's trust land.

SB45, s. 2181 Section 2181. 139.82 (8) of the statutes is created to read:

SB45,1024,18 139.82 (8) Each distributor shall collect and remit the excise tax imposed by s. 139.76 (1) on tobacco products not exempt from the tobacco products tax under s. 139.76 (2), with the reports required to be filed under this section.

SB45, s. 2182 Section 2182. 139.85 (1) of the statutes is amended to read: