AB100-ASA1,773,2219
1. Divide the sum of the amount of state aid received in the previous school year
20and property taxes levied for the previous school year, excluding property taxes
21levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4)
22(c), by the average of the number of pupils enrolled in the 3 previous school years.
AB100-ASA1,773,2323
2. Add $120 to the result under subd. 1.
AB100-ASA1,773,2524
3. Multiply the result under subd. 2. by the average of the number of pupils
25enrolled in the current and the 2 preceding school years.
AB100-ASA1,774,42
121.91
(2m) (g) Except as provided in subs. (3) and (4), no school district may
3increase its revenues for the 2006-07 school year or for any school year thereafter
4to an amount that exceeds the amount calculated as follows:
AB100-ASA1,774,85
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 property taxes
7levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4)
8(c), by the average of the number of pupils enrolled in the 3 previous school years.
AB100-ASA1,774,99
2. Add $100 to the result under subd. 2.
AB100-ASA1,774,1110
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.
AB100-ASA1, s. 1915f
12Section 1915f. 121.91 (2m) (r) 1. (intro.) of the statutes is amended to read:
AB100-ASA1,774,1613
121.91
(2m) (r) 1. (intro.) Notwithstanding pars. (c)
, (d) and (e) to (g), if a school
14district is created under s. 117.105, its revenue limit under this section for the school
15year beginning with the effective date of the reorganization shall be determined as
16follows except as provided under subs. (3) and (4):
AB100-ASA1,774,2318
121.91
(2m) (r) 1. b. Add
an amount equal to the amount of revenue increase
19per pupil allowed under this subsection for the previous school year multiplied by the
20sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal 21$120 to the result under subd. 1. a.
to compute the limit for the 2005-06 school year,
22and add $100 to the result under subd. 1. a. to compute the limit for any school year
23thereafter.
AB100-ASA1,775,3
1121.91
(2m) (r) 2. If a school district is created under s. 117.105, the following
2adjustments to the calculations under pars. (c)
, (d) and (e) to (g) apply for the 2 school
3years beginning on the July 1 following the effective date of the reorganization:
AB100-ASA1,775,114
a. For the school year beginning on the first July 1 following the effective date
5of the reorganization the number of pupils in the previous school year shall be used
6under pars. (c) 1., (d) 1.
and, (e) 1.
, (f) 1., and (g) 1. instead of the average of the number
7of pupils in the 3 previous school years, and for the school year beginning on the 2nd
8July 1 following the effective date of the reorganization the average of the number
9of pupils in the 2 previous school years shall be used under pars. (c) 1., (d) 1.
and, (e)
101.
, (f) 1., and (g) 1. instead of the average of the number of pupils in the 3 previous
11school years.
AB100-ASA1,775,1612
b. For the school year beginning on the first July 1 following the effective date
13of the reorganization the average of the number of pupils in the current and the
14previous school years shall be used under pars. (c) 4., (d) 4.
and, (e)
3. 4., (f) 3., and
15(g) 3. instead of the average of the number of pupils in the current and the 2 preceding
16school years.
AB100-ASA1,775,2318
121.91
(4) (d) If a school district's revenue in the preceding school year was less
19than the limit under sub. (2m) in the preceding school year, the limit otherwise
20applicable to the school district's revenue in the current school year under sub. (2m)
21is increased by an amount equal to
75% of the difference between the amount of its
22revenue in the preceding school year and the amount of the limit in the preceding
23school year under sub. (2m).
AB100-ASA1,776,72
121.91
(4) (f) 1. For the 1999-2000 school year or any school year thereafter,
3if the average of the number of pupils enrolled in the current and the 2 preceding
4school years is less than the average of the number of pupils enrolled in the 3 previous
5school years, the limit otherwise applicable under sub. (2m) (e)
, (f), or (g) is increased
6by the additional amount that would have been calculated had the decline in average
7enrollment been 25% of what it was.
AB100-ASA1,776,119
121.91
(4) (f) 2. Any additional revenue received by a school district as a result
10of subd. 1. shall not be included in the base for determining the school district's limit
11under sub. (2m) (e)
, (f), or (g) for the following school year.
AB100-ASA1,776,2113
125.12
(6) Revocation or suspension of intoxicating liquor wholesalers'
14permits for certain violations. (a) Any person may file a sworn written complaint
15with the department alleging that an intoxicating liquor wholesaler has violated s.
16125.54 (7) (a). The complaint shall identify the specific legal basis for the complaint
17and sufficient facts for the department to determine whether there is cause to find
18that a violation has occurred. The department shall provide a copy of the complaint
19to any wholesaler against whom allegations are made, along with notice of the time
20period under par. (b) to show cause why the wholesaler's permit should not be
21revoked or suspended or to request a hearing.
AB100-ASA1,776,2422
(b) Within 30 days of receiving a copy of the complaint under par. (a), any
23wholesaler against whom allegations are made may file a sworn written response or
24a written request for an evidentiary hearing before the department under s. 227.44.
AB100-ASA1,777,9
1(c) Subject to pars. (d) 1. and (dm), if no request for an evidentiary hearing is
2made under par. (b), within 60 days of receiving any response under par. (b) or, if no
3response is made, within 60 days of the date on which a response or request for
4hearing is due under par. (b), the department shall make a written decision as to
5whether a violation has occurred and either dismiss the complaint or take action
6under par. (e). Any decision under this paragraph shall include findings of fact and
7conclusions of law and shall state all reasons for the decision. The department shall
8provide a copy of the decision to the complainant and to any wholesaler against whom
9allegations are made.
AB100-ASA1,777,17
10(cm) Subject to pars. (d) 2. and (dm), if a request for an evidentiary hearing is
11made under par. (b), the hearing shall be conducted in the manner specified for a
12contested case under ss. 227.44 to 227.50, except that the hearing shall be conducted
13within 45 days of receiving the request for hearing under par. (b) and the department
14shall make its written decision, including whether a violation has occurred and
15whether the complaint is dismissed or action is taken under par. (e), within 15 days
16after the hearing. In addition to service of the decision as provided under s. 227.48,
17the department shall provide a copy of the decision to the complainant.
AB100-ASA1,777,2318
(d) 1. If no request for an evidentiary hearing is made under par. (b), within 60
19days of receiving any response under par. (b) or, if no response is made, within 60 days
20of the date on which a response or request for hearing is due under par. (b), the
21department may extend the time period for making a decision under par. (c) by an
22additional 60 days if the department provides notice within the time period specified
23in par. (c) that an additional 60 days is necessary for investigation.
AB100-ASA1,778,3
242. If a request for an evidentiary hearing is made under par. (b), within 45 days
25of receiving the request for hearing under par. (b), the department may extend the
1time period for conducting the hearing by an additional 45 days if the department
2provides notice within 45 days of receiving the request for hearing under par. (b) that
3an additional 45 days is necessary for investigation.
AB100-ASA1,778,124
(dm) Within 45 days of receiving any response or request for hearing under par.
5(b) or, if no response or request for hearing is made, within 45 days of the date on
6which a response or request for hearing is due under par. (b), the department may
7elect to file a complaint in circuit court under sub. (4) that includes all allegations of
8the complaint under par. (a) for which the department determines there is cause to
9find that a violation of s. 125.54 (7) (a) has occurred. If the department files a
10complaint in circuit court as provided under this paragraph, the department shall
11not conduct a hearing under par. (cm) or make a written decision under par. (c), but
12shall proceed with the matter as provided under sub. (4).
AB100-ASA1,778,1613
(e) If the department finds the allegations under par. (a) true and sufficient, the
14department shall either suspend for not less than 10 days nor more than 90 days or
15revoke the wholesaler's permit, and give notice of the suspension or revocation to the
16wholesaler.
AB100-ASA1,778,1917
(f) A revocation or suspension proceeding under this subsection is a contested
18case under ch. 227, except that ss. 227.44 to 227.50 apply to a proceeding under this
19subsection only if a request for an evidentiary hearing is made under par. (b).
AB100-ASA1,778,25
21125.145 Prosecutions by attorney general
or department. Upon request
22by the secretary of revenue, the attorney general may represent this state or assist
23a district attorney in prosecuting any case arising under this chapter.
The
24department may represent this state in prosecuting any violation of s. 125.54 (7) (a)
25or (b) and shall bring any such action in the circuit court for Dane County.
AB100-ASA1,779,6
2125.15 Actions against intoxicating liquor wholesalers. (1) An
3intoxicating liquor wholesaler, intoxicating liquor retail licensee or permittee, or
4intoxicating liquor trade association that makes a written complaint to the
5department under s. 125.12 (6) of a violation of s. 125.54 (7) (a) may bring an action
6to enforce the provisions of s. 125.54 (7) if any of the following apply:
AB100-ASA1,779,87
(a) The department has not rendered a decision within the time periods
8specified in s. 125.12 (6) (c) to (d).
AB100-ASA1,779,129
(b) The department has rendered a decision under s. 125.12 (6) in which the
10department has determined that a violation has occurred but no action has been
11brought in circuit court by the department, attorney general, or a district attorney
12to prosecute the violation.
AB100-ASA1,779,16
13(2) An intoxicating liquor wholesaler, intoxicating liquor retail licensee or
14permittee, or intoxicating liquor trade association that brings an action under sub.
15(1) shall be entitled to recover reasonable attorney fees if found to be the prevailing
16party.
AB100-ASA1,779,2318
125.54
(7) Bona fide wholesalers. (a) 1. The premises described in a permit
19issued under this section shall be capable of warehousing intoxicating liquor. Any
20intoxicating liquor sold by the permittee shall be physically unloaded at the premises
21described in the permit, or at any warehouse premises for which the permittee under
22this section also holds a permit issued under s. 125.19, prior to being delivered to a
23retail licensee or permittee or to another wholesaler.
AB100-ASA1,780,524
2. A permittee under this section shall annually sell and deliver intoxicating
25liquor to at least 10 retail licensees or permittees that do not have any direct or
1indirect interest in each other or in the permittee under this section. The department
2shall not issue a permit under this section unless the applicant represents to the
3department an intention to satisfy this requirement, and shall not renew a permit
4issued under this section unless the permittee demonstrates that this requirement
5has been satisfied.
AB100-ASA1,780,86
(b) No intoxicating liquor retail licensee or permittee may receive a benefit from
7a violation under par. (a) with knowledge of the circumstances giving rise to the
8violation.
AB100-ASA1,780,139
(c) 1. A wholesaler who violates this subsection shall be fined not more than
10$10,000. In addition, a court shall order the wholesaler to forfeit an amount equal
11to any profit gained by the wholesaler or by a retail licensee or permittee that violates
12par. (b), or by both, resulting from the violation, and the court shall further order that
13the wholesaler's permit be revoked.
AB100-ASA1,780,1714
2. A court shall order a retail licensee or permittee who violates this subsection
15to forfeit an amount equal to any profit gained by the retail licensee or permittee
16resulting from the violation, and the court shall further order that the retail license
17or permit be revoked.
AB100-ASA1,780,2018
3. This paragraph shall not affect the authority of any municipality or the
19department to revoke, suspend, or refuse to renew or issue a license or permit under
20s. 125.12.
AB100-ASA1,781,421
(d) The department shall promulgate rules to administer and enforce the
22requirements under this subsection. The rules shall ensure coordination between
23the department's issuance and renewal of permits under this section and its
24enforcement of the requirements of this subsection, and shall require that all
25applications for issuance or renewal of permits under this section be processed by
1department personnel generally familiar with activities of intoxicating liquor
2wholesalers. The department shall establish by rule minimum requirements for
3warehouse facilities on premises described in permits issued under this section and
4for periodic site inspections by the department of such warehouse facilities.
AB100-ASA1,781,76
125.68
(10) (bs) No individual may resell wine received under par. (bm) or
7receive more than
9 27 liters of wine annually under par. (bm).
AB100-ASA1,781,99
134.66
(1) (a) "Cigarette" has the meaning given in s. 139.30
(1) (1m).
AB100-ASA1,781,1111
134.66
(1) (am) "Direct marketer" has the meaning given in s. 139.30 (2n).
AB100-ASA1,781,2113
134.66
(2) (a) No retailer,
direct marketer, manufacturer, distributor, jobber or
14subjobber, no agent, employee or independent contractor of a retailer,
direct
15marketer, manufacturer, distributor, jobber or subjobber and no agent or employee
16of an independent contractor may sell or provide for nominal or no consideration
17cigarettes or tobacco products to any person under the age of 18, except as provided
18in s. 254.92 (2) (a). A vending machine operator is not liable under this paragraph
19for the purchase of cigarettes or tobacco products from his or her vending machine
20by a person under the age of 18 if the vending machine operator was unaware of the
21purchase.
AB100-ASA1,782,523
134.66
(2) (am) No retailer,
direct marketer, manufacturer, distributor, jobber,
24subjobber, no agent, employee or independent contractor of a retailer,
direct
25marketer, manufacturer, distributor, jobber or subjobber and no agent or employee
1of an independent contractor may provide for nominal or no consideration cigarettes
2or tobacco products to any person except in a place where no person younger than 18
3years of age is present or permitted to enter unless the person who is younger than
418 years of age is accompanied by his or her parent or guardian or by his or her spouse
5who has attained the age of 18 years.
AB100-ASA1,782,87
134.66
(2) (e) No retailer
or direct marketer may sell cigarettes in a form other
8than as a package or container on which a stamp is affixed under s. 139.32 (1).
AB100-ASA1,782,1610
139.06
(1) (a) The taxes imposed under s. 139.03 (intro.) on intoxicating liquor
11at the rates under s. 139.03 (2m) shall be paid to, and a monthly return filed with,
12the department of revenue on or before the 15th of the month following the month
13in which the tax liability is incurred. An administrative fee of
3 11 cents per gallon
14on intoxicating liquor taxed at the rates under s. 139.03 (2m) is imposed, shall be paid
15along with the taxes and shall be deposited in the appropriation under s. 20.566 (1)
16(ha).
AB100-ASA1,782,2319
139.30
(1d) "Bonded direct marketer" means any person who acquires
20unstamped cigarettes from the manufacturer thereof, affixes stamps to the packages
21or other containers, stores them and sells them by direct marketing to consumers for
22their own personal use and who may also acquire stamped cigarettes from
23manufacturers or distributors for such sales.
AB100-ASA1,783,3
1139.30
(1s) "Consumer" means any individual who receives cigarettes for his
2or her personal use or consumption or any individual who has title to or possession
3of cigarettes for any purpose other than for sale or resale.
AB100-ASA1,783,65
139.30
(2n) "Direct marketer" means a bonded direct marketer or a nonbonded
6direct marketer.
AB100-ASA1,783,118
139.30
(2p) "Direct marketing" means publishing or making accessible an offer
9for the sale of cigarettes to consumers in this state, or selling cigarettes to consumers
10in this state, using any means by which the consumer is not physically present at the
11time of sale on a premise that sells cigarettes.
AB100-ASA1,783,1413
139.30
(4n) "Government issued identification" includes a valid driver's
14license, state identification card, passport, or military identification.
AB100-ASA1,783,1816
139.30
(8d) "Nonbonded direct marketer" means any person who acquires
17stamped cigarettes from the manufacturers or distributors, stores them, and sells
18them by direct marketing to consumers for their own personal use.
AB100-ASA1,783,2220
139.30
(10) "Retailer"
means any person who sells, exposes for sale or possesses
21with intent to sell to consumers any cigarettes has the meaning given in s. 134.66 (1)
22(g).
AB100-ASA1,784,524
139.32
(1) The tax imposed by s. 139.31 (1) shall be paid. To evidence the
25payment, the department shall provide stamps. A person who has paid the tax shall
1affix stamps of the proper denomination to each package in which cigarettes are
2packed, prior to the first sale within this state. First sale does not include a sale by
3a manufacturer to a distributor
or to a bonded direct marketer or by a distributor to
4a permittee who has obtained department approval as provided for in s. 139.321 (1)
5(a) 2. The tax shall be paid only once on each package or container.
AB100-ASA1,784,97
139.32
(5) Manufacturers
, bonded direct marketers, and distributors
having
8a permit from the secretary who are authorized by the department to purchase tax
9stamps shall receive a discount of 1.6% of the tax
paid on stamp purchases.
AB100-ASA1,784,1211
139.32
(5m) Distributors
, bonded direct marketers, and manufacturers shall
12pay to the department the cost of printing and shipping those stamps.
AB100-ASA1,784,1814
139.32
(6) Manufacturers
, bonded direct marketers, and distributors
having
15a permit from the secretary who are authorized by the department to purchase tax
16stamps may purchase stamps on credit. The secretary may require manufacturers
,
17bonded direct marketers, and distributors who purchase stamps on credit to file
18under the conditions prescribed by the secretary by rule.
AB100-ASA1,784,2220
139.321
(1) (intro.) It is unlawful for any person to possess
in excess of 400 21cigarettes unless the required stamps are properly affixed as provided in ss. 139.32
22(1) and 139.33 (4).