AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
health and human services
Children
Under current law, information received by DHFS, DOC, a county department of human services or social services, or a licensed child welfare agency (collectively "agency") about an individual who is in the care or legal custody of the agency is confidential and may not be disclosed, except under certain exceptions. Similarly, under current law, treatment records concerning an individual who is receiving or who has received services for mental illness, developmental disabilities, alcoholism, or drug dependence that are maintained by DHFS, a county department of community programs or developmental disabilities services, or a treatment facility are confidential and may be released without the informed consent of the individual who is the subject of the record (subject individual) only under certain circumstances.
This bill permits an agency to enter information received about an individual in its care or legal custody, and a person maintaining treatment records to enter information concerning a subject individual, into the statewide automated child welfare information system (generally referred to as "WISACWIS"). The bill also permits DHFS; DOC; a county department of human services, social services, community programs, or developmental disabilities services (county department); or any other organization that has entered into an information sharing and access agreement with DHFS, DOC, or a county department and that has been approved for access to WISACWIS by DHFS to have access to information concerning a client under the Children's Code, the Juvenile Justice Code, or the Mental Health Act that is maintained on WISACWIS, if necessary to enable DHFS, DOC, the county department, or other organization to perform its duties under the Children's Code, the Juvenile Justice Code, or the Mental Health Act or to coordinate the delivery of services under the Children's Code, the Juvenile Justice Code, or the Mental Health Act to a client.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 48.78 (2) (h) of the statutes is created to read:
48.78 (2) (h) Paragraph (a) does not prohibit the department, a county department, or a licensed child welfare agency from entering the content of any record kept or information received about an individual in its care or legal custody into the statewide automated child welfare information system established under s. 46.03 (7) (g). Paragraph (a) also does not prohibit a county department under s. 46.215, 46.22, 46.23, 51.42, or 51.437, the department of health and family services, the department of corrections, or any other organization that has entered into an information sharing and access agreement with one of those county departments or departments and that has been approved for access to the statewide automated child welfare information system by the department of health and family services from having access to information concerning a client of that county department, department, or organization under this chapter or ch. 51 or 938 that is maintained in the statewide automated child welfare information system, if necessary to enable the county department, department, or organization to perform its duties under this chapter or ch. 51 or 938 or to coordinate the delivery of services under this chapter or ch. 51 or 938 to the client. Before entering any information about an individual into the statewide automated child welfare information system, the department, county department, or licensed child welfare agency entering the information shall notify the individual that the information entered may be disclosed as provided in this paragraph.
SECTION 2. 51.30 (4) (b) 27. of the statutes is created to read:
51.30 (4) (b) 27. For the purpose of entering information concerning the subject individual into the statewide automated child welfare information system established under s. 46.03 (7) (g). A county department under s. 46.215, 46.22, 46.23, 51.42, or 51.437, the department of health and family services, the department of corrections, or any other organization that has entered into an information sharing and access agreement with one of those county departments or departments and that has been approved for access to the statewide automated child welfare information system by the department of health and family services may have access to information concerning a client of that county department, department, or organization under this chapter or ch. 48 or 938 that is maintained in the statewide automated child welfare information system, if necessary to enable the county department, department, or organization to perform its duties under this chapter or ch. 48 or 938 or to coordinate the delivery of services under this chapter or ch. 48 or 938 to the client. Before entering any information about an individual into the statewide automated child welfare information system, the person entering the information shall notify the individual that the information entered may be disclosed as provided in this subdivision.
SECTION 3. 938.78 (2) (h) of the statutes is created to read:
938.78 (2) (h) Paragraph (a) does not prohibit an agency from entering the content of any record kept or information received about an individual in its care or legal custody into the statewide automated child welfare information system established under s. 46.03 (7) (g). Paragraph (a) also does not prohibit a county department under s. 46.215, 46.22, 46.23, 51.42, or 51.437, the department of health and family services, the department of corrections, or any other organization that has entered into an information sharing and access agreement with one of those county departments or departments and that has been approved for access to the statewide automated child welfare information system by the department of health and family services from having access to information concerning a client of that county department, department, or organization under this chapter or ch. 48 or 51 that is maintained in the statewide automated child welfare information system, if necessary to enable the county department, department, or organization to perform its duties under this chapter or ch. 48 or 51 or to coordinate the delivery of services under this chapter or ch. 48 or 51 to the client. Before entering any information about an individual into the statewide automated child welfare information system, the agency entering the information shall notify the individual that the information entered may be disclosed as provided in this paragraph.
(End)
LRB-0297LRB-0297/3
JK:kjf:pg
2005 - 2006 LEGISLATURE
DOA:......Koskinen, BB0069 - Sales tax collected by nonprofit retailers; increase occasional sales threshold
For 2005-07 Budget -- Not Ready For Introduction
2005 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
taxation
Other taxation
Under current law, the state imposes a sales tax on all retailers at the rate of 5 percent of the gross receipts from the sale, lease, or rental of tangible personal property and the sale of certain services. For sales tax purposes, a retailer includes a seller who sells any tangible personal property or taxable service. A retailer who is subject to the sales tax must obtain a seller's permit, collect the sales tax, and remit the collected tax to DOR. The Wisconsin Supreme Court has held that a religious organization that sells tangible personal property is not a retailer subject to the sales tax, if the sales that the religious organization makes are not mercantile in nature. See Kollasch v. Adamany, 104 Wis. 2d 552 (1981).
Under this bill, a retailer who is subject to the sales tax includes a person who makes any sale, regardless of whether the sale is mercantile in nature, of tangible personal property or certain services.
Under current law, a nonprofit organization that sells tangible personal property or services is required to have a seller's permit, if it sells property or services on more than 20 days during the year and the gross receipts from such sales exceed $15,000. Under the bill, a nonprofit organization that sells tangible personal property or services is required to have a seller's permit, if it sells property or services on more than 20 days during the year and the gross receipts from such sales exceed $25,000.
Under current law, the sales of tangible personal property or taxable services made by a nonprofit organization at an event involving entertainment are subject to the sales tax and the use tax, if the organization's payment for the entertainment exceeds $300. Under the bill, the sales of tangible personal property or taxable services made by a nonprofit organization at an event involving entertainment are subject to the sales tax and the use tax, if the organization's payment for the entertainment exceeds $500.
This bill will be referred to the Joint Survey Committee on Tax Exemptions for a detailed analysis, which will be printed as an appendix to this bill.
For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 77.51 (13) (a) of the statutes is amended to read:
77.51 (13) (a) Every seller who makes any sale, regardless of whether the sale is mercantile in nature, of tangible personal property or taxable a service specified under s. 77.52 (2) (a).
SECTION 2. 77.54 (7m) of the statutes is amended to read:
77.54 (7m) Occasional sales of tangible personal property or services, including but not limited to admissions or tickets to an event; by a neighborhood association, church, civic group, garden club, social club or similar nonprofit organization; not involving entertainment for which payment in the aggregate exceeds $300 $500 for performing or as reimbursement of expenses unless access to the event may be obtained without payment of a direct or indirect admission fee; conducted by the organization if the organization is not engaged in a trade or business and is not required to have a seller's permit. For purposes of this subsection, an organization is engaged in a trade or business and is required to have a seller's permit if its sales of tangible personal property and services, not including sales of tickets to events, and its events occur on more than 20 days during the year, unless its receipts do not exceed $15,000 $25,000 during the year. The exemption under this subsection does not apply to gross receipts from the sale of bingo supplies to players or to the sale, rental or use of regular bingo cards, extra regular cards and special bingo cards.
SECTION 9441. Effective dates; revenue.
(1) NONRESIDENT RETAILER AND OCCASIONAL SALES. The treatment of sections 77.51 (13) (a) and 77.54 (7m) of the statutes takes effect on January 1, 2006.
(End)
LRB-0299LRB-0299/2
JK:wlj:rs
2005 - 2006 LEGISLATURE
DOA:......Koskinen, BB0071 - Authorize state agencies to disclose information to DOR
For 2005-07 Budget -- Not Ready For Introduction
2005 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
taxation
Other taxation
This bill authorizes DOT, DRL, and DWD to provide information, such as names, addresses, and social security numbers, to DOR for the purpose of administering state taxes. The bill also authorizes other state agencies that issue occupational licenses to provide such information to DOR for the purpose of administering state taxes.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 49.83 of the statutes is amended to read:
49.83 Limitation on giving information. Except as provided under s. 49.32 (9), (10), and (10m), no person may use or disclose information concerning applicants and recipients of relief funded by a relief block grant, aid to families with dependent children, Wisconsin works Works under ss. 49.141 to 49.161, social services, child and spousal support and establishment of paternity and medical support liability services under s. 49.22, or supplemental payments under s. 49.77 for any purpose not connected with the administration of the programs, except that the department may disclose such information to the department of revenue for the sole purpose of administering state taxes. Any person violating this section may be fined not less than $25 nor more than $500 or imprisoned in the county jail not less than 10 days nor more than one year or both.
****NOTE: This is reconciled s. 49.83. This SECTION has been affected by drafts with the following LRB numbers: 0299/1 and 1525/2.
SECTION 2. 71.935 (2) of the statutes is amended to read:
71.935 (2) A municipality or county may certify to the department any debt owed to it. Not later than 5 days after certification, the municipality or county shall notify the debtor in writing of its certification of the debt to the department, of the basis of the certification and of the debtor's right to appeal and, in the case of parking citations, of the debtor's right to contest the citation. At the time of certification, the municipality or county shall furnish to the department the name and social security number or operator's license number of each individual debtor and the name and federal employer identification number of each other debtor.
SECTION 3. 73.0301 (2) (c) 2. of the statutes is amended to read:
73.0301 (2) (c) 2. A licensing department may not disclose any information received under subd. 1. a. or b. to any person except to the department of revenue for the sole purpose of requesting certifications under par. (b) 2. in accordance with the memorandum of understanding under sub. (4) and administering state taxes or to the department of workforce development for the purpose of administering s. 49.22.
SECTION 4. 85.103 (6) of the statutes is amended to read:
85.103 (6) The department may disclose the personal identifier of any person who has made a designation under sub. (2) or (3) if the department discloses the personal identifier under s. 341.17 (9), 342.06, 343.027, 343.14, 343.234, 343.235, 343.24 (3) and (4), or 343.245 (3m).
SECTION 5. 342.06 (1) (intro.) of the statutes is amended to read:
342.06 (1) (intro.) An application for a certificate of title shall be made to the department upon a form or in an automated format prescribed by it and shall be accompanied by the required fee and any applicable taxes. The department shall provide the information it obtains under this subsection to the department of revenue for the sole purpose of administering state taxes. Each application for certificate of title shall include the following information:
SECTION 6. 342.06 (1) (eg) of the statutes is amended to read:
342.06 (1) (eg) Except as provided in par. (eh), if the applicant is an individual, the social security number of the applicant. The department of transportation may not disclose a social security number obtained under this paragraph to any person except to the department of workforce development for the sole purpose of administering s. 49.22 and to the department of revenue for the sole purpose of administering state taxes.
SECTION 7. 343.027 of the statutes is amended to read:
343.027 Confidentiality of signatures. Any signature collected under this chapter may be maintained by the department and shall be kept confidential. The, except that the department may release a signature or a facsimile of a signature only to the person to whom the signature relates and to the department of revenue for the sole purpose of investigating allegations of tax fraud.
SECTION 8. 343.14 (1) of the statutes is amended to read:
343.14 (1) Every application to the department for a license or identification card or for renewal thereof shall be made upon the appropriate form furnished by the department and shall be accompanied by the required fee. The department shall provide the information it obtains under this subsection, excluding medical information, to the department of revenue for the purpose of administering setoffs under ss. 71.93 and 71.935 and state taxes.
SECTION 9. 343.14 (2j) (b) of the statutes is amended to read:
343.14 (2j) (b) Except as otherwise required to administer and enforce this chapter, the department of transportation may not disclose a social security number obtained from an applicant for a license under sub. (2) (bm) to any person except to the department of workforce development for the sole purpose of administering s. 49.22 or to the department of revenue for the purpose of administering setoffs under ss. 71.93 and 71.935 and state taxes.
SECTION 10. 440.03 (11m) (c) of the statutes is amended to read:
440.03 (11m) (c) The department of regulation and licensing may not disclose a social security number obtained under par. (a) to any person except the coordinated licensure information system under s. 441.50 (7); the department of workforce development for purposes of administering s. 49.22; and, for a social security number obtained under par. (a) 1., the department of revenue for the sole purpose of requesting certifications under s. 73.0301 and administering state taxes.
(End)
LRB-0300LRB-0300/4
JK:wlj:rs
2005 - 2006 LEGISLATURE
DOA:......Koskinen, BB0072 - Revoking a law license because of delinquent taxes
For 2005-07 Budget -- Not Ready For Introduction
2005 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
taxation
Other taxation
Under current law, generally, a license, credential, permit, or certificate (license) issued by the state may be revoked if the person who holds the license is liable for delinquent state taxes. In addition, an application for a license issued by the state may be denied if the applicant is liable for delinquent state taxes. Under current law, DOR certifies to the Wisconsin Supreme Court and to the entity that issues the license that the license holder or license applicant owes delinquent taxes. The Supreme Court and the licensing entity revoke the license or deny the application for the license based on DOR's certification. The license holder or applicant is then entitled to a hearing conducted by DOR. If, as a result of the hearing, DOR affirms the license holder's or applicant's tax delinquency, the Supreme Court and the licensing entity affirm the license revocation or denial. After the license revocation or denial is affirmed, the license holder or applicant may appeal the revocation or denial to the Dane County Circuit Court.
Under this bill, if as a result of a hearing DOR affirms the tax delinquency of a person who holds a license to practice law or an applicant for a license to practice law, the license holder or applicant may appeal DOR's determination to the Dane County Circuit Court. If the Dane County Circuit Court upholds DOR's determination, DOR affirms the license holder's or applicant's tax delinquency, and the state Supreme Court decides whether to revoke or deny the license to practice law.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 73.0301 (2) (b) 1. a. of the statutes is amended to read:
73.0301 (2) (b) 1. a. If, after a request is made under par. (a) 1. or 2., the department of revenue certifies that the license holder or applicant for a license or license renewal or continuation is liable for delinquent taxes, revoke the license or deny the application for the license or license renewal or continuation. The department of transportation may suspend licenses described in sub. (1) (d) 7. in lieu of revoking those licenses. A suspension, revocation or denial under this subd. 1. a. is not subject to administrative review or, except as provided in subd. 2. and sub. (5) (am), judicial review. With respect to a license granted by a credentialing board, the department of regulation and licensing shall make a revocation or denial under this subd. 1. a. With respect to a license to practice law, the department of revenue shall not submit a certification under this subd. 1. a. to the supreme court until after the license holder or applicant has exhausted his or her remedies under sub. (5) (a) and (am) or has failed to make use of such remedies.
SECTION 2. 73.0301 (2) (b) 1. b. of the statutes is amended to read:
73.0301 (2) (b) 1. b. Mail a notice of suspension, revocation or denial under subd. 1. a. to the license holder or applicant. The notice shall include a statement of the facts that warrant the suspension, revocation or denial and a statement that the license holder or applicant may, within 30 days after the date on which the notice of denial, suspension or revocation is mailed, file a written request with the department of revenue to have the certification of tax delinquency on which the suspension, revocation or denial is based reviewed at a hearing under sub. (5) (a). With respect to a license granted by a credentialing board, the department of regulation and licensing shall mail a notice under this subd. 1. b. With respect to a license to practice law, the department of revenue shall mail a notice under this subd. 1. b. and the notice shall indicate that the license holder or applicant may request a hearing under sub. (5) (a) and (am) and that the department of revenue shall submit a certificate of delinquency to suspend, revoke, or deny a license to practice law to the supreme court after the license holder or applicant has exhausted his or her remedies under sub. (5) (a) and (am) or has failed to make use of such remedies. A notice sent to a person who holds a license to practice law or who is an applicant for a license to practice law shall also indicate that the department of revenue may not submit a certificate of delinquency to the supreme court if the license holder or applicant pays the delinquent tax in full or enters into an agreement with the department of revenue to satisfy the delinquency.
SECTION 3. 73.0301 (2) (b) 2. of the statutes is amended to read:
73.0301 (2) (b) 2. If Except as provided in subd. 2m., if notified by the department of revenue that the department of revenue has affirmed a certification of tax delinquency after a hearing under sub. (5) (a), affirm a suspension, revocation or denial under subd. 1. a. A license holder or applicant may seek judicial review under ss. 227.52 to 227.60, except that the review shall be in the circuit court for Dane County, of an affirmation of a revocation or denial under this subdivision. With respect to a license granted by a credentialing board, the department of regulation and licensing shall make an affirmation under this subdivision.
SECTION 4. 73.0301 (2) (b) 2m. of the statutes is created to read:
73.0301 (2) (b) 2m. With respect to a license to practice law, if notified by the department of revenue that the department of revenue has affirmed a certification of tax delinquency after any requested review under sub. (5) (a) and (am), decide whether to suspend, revoke, or deny a license to practice law.
