AB100: Bill Text Engrossed

AB100-engrossed,785,11 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 property taxes levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4) (c), by the average of the number of pupils enrolled in the 3 previous school years.

AB100-engrossed,785,12 2. Add $100 to the result under subd. 2.

AB100-engrossed,785,14 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.

AB100-engrossed, s. 1915f Section 1915f. 121.91 (2m) (r) 1. (intro.) of the statutes is amended to read:

AB100-engrossed,785,19 121.91 (2m) (r) 1. (intro.) Notwithstanding pars. (c), (d) and (e) to (g), 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):

AB100-engrossed, s. 1915g Section 1915g. 121.91 (2m) (r) 1. b. of the statutes is amended to read:

AB100-engrossed,786,2 121.91 (2m) (r) 1. b. Add an amount equal to the amount of revenue increase per pupil allowed under this subsection for the previous school year multiplied by the sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal $120 to the result under subd. 1. a. to compute the limit for the 2005-06 school year, and add $100 to the result under subd. 1. a. to compute the limit for any school year thereafter.

AB100-engrossed, s. 1915h Section 1915h. 121.91 (2m) (r) 2. of the statutes is amended to read:

AB100-engrossed,786,6 121.91 (2m) (r) 2. If a school district is created under s. 117.105, the following adjustments to the calculations under pars. (c), (d) and (e) to (g) apply for the 2 school years beginning on the July 1 following the effective date of the reorganization:

AB100-engrossed,786,14 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., (d) 1. and, (e) 1., (f) 1., and (g) 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., (d) 1. and, (e) 1., (f) 1., and (g) 1. instead of the average of the number of pupils in the 3 previous school years.

AB100-engrossed,786,19 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., (d) 4. and, (e) 3. 4., (f) 3., and (g) 3. instead of the average of the number of pupils in the current and the 2 preceding school years.

AB100-engrossed, s. 1916 Section 1916. 121.91 (4) (d) of the statutes is amended to read:

AB100-engrossed,787,2 121.91 (4) (d) If a school district's revenue in the preceding school year was less than the limit under sub. (2m) in the preceding school year, the limit otherwise applicable to the school district's revenue in the current school year under sub. (2m) is increased by an amount equal to 75% of the difference between the amount of its revenue in the preceding school year and the amount of the limit in the preceding school year under sub. (2m).

AB100-engrossed, s. 1917 Section 1917. 121.91 (4) (dg) of the statutes is repealed.

AB100-engrossed, s. 1918 Section 1918. 121.91 (4) (dr) of the statutes is repealed.

AB100-engrossed, s. 1919 Section 1919. 121.91 (4) (f) 1. of the statutes is amended to read:

AB100-engrossed,787,11 121.91 (4) (f) 1. For the 1999-2000 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 is less than the average of the number of pupils enrolled in the 3 previous school years, the limit otherwise applicable under sub. (2m) (e), (f), or (g) is increased by the additional amount that would have been calculated had the decline in average enrollment been 25% of what it was.

AB100-engrossed, s. 1919d Section 1919d. 121.91 (4) (f) 2. of the statutes is amended to read:

AB100-engrossed,787,15 121.91 (4) (f) 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) (e), (f), or (g) for the following school year.

AB100-engrossed, s. 1921 Section 1921. 125.12 (6) of the statutes is created to read:

AB100-engrossed,787,25 125.12 (6) Revocation or suspension of intoxicating liquor wholesalers' permits for certain violations. (a) Any person may file a sworn written complaint with the department alleging that an intoxicating liquor wholesaler has violated s. 125.54 (7) (a). The complaint shall identify the specific legal basis for the complaint and sufficient facts for the department to determine whether there is cause to find that a violation has occurred. The department shall provide a copy of the complaint to any wholesaler against whom allegations are made, along with notice of the time period under par. (b) to show cause why the wholesaler's permit should not be revoked or suspended or to request a hearing.

AB100-engrossed,788,3 (b) Within 30 days of receiving a copy of the complaint under par. (a), any wholesaler against whom allegations are made may file a sworn written response or a written request for an evidentiary hearing before the department under s. 227.44.

AB100-engrossed,788,12 (c) Subject to pars. (d) 1. and (dm), if no request for an evidentiary hearing is made under par. (b), within 60 days of receiving any response under par. (b) or, if no response is made, within 60 days of the date on which a response or request for hearing is due under par. (b), the department shall make a written decision as to whether a violation has occurred and either dismiss the complaint or take action under par. (e). Any decision under this paragraph shall include findings of fact and conclusions of law and shall state all reasons for the decision. The department shall provide a copy of the decision to the complainant and to any wholesaler against whom allegations are made.

AB100-engrossed,788,20 (cm) Subject to pars. (d) 2. and (dm), if a request for an evidentiary hearing is made under par. (b), the hearing shall be conducted in the manner specified for a contested case under ss. 227.44 to 227.50, except that the hearing shall be conducted within 45 days of receiving the request for hearing under par. (b) and the department shall make its written decision, including whether a violation has occurred and whether the complaint is dismissed or action is taken under par. (e), within 15 days after the hearing. In addition to service of the decision as provided under s. 227.48, the department shall provide a copy of the decision to the complainant.

AB100-engrossed,789,2 (d) 1. If no request for an evidentiary hearing is made under par. (b), within 60 days of receiving any response under par. (b) or, if no response is made, within 60 days of the date on which a response or request for hearing is due under par. (b), the department may extend the time period for making a decision under par. (c) by an additional 60 days if the department provides notice within the time period specified in par. (c) that an additional 60 days is necessary for investigation.

AB100-engrossed,789,7 2. If a request for an evidentiary hearing is made under par. (b), within 45 days of receiving the request for hearing under par. (b), the department may extend the time period for conducting the hearing by an additional 45 days if the department provides notice within 45 days of receiving the request for hearing under par. (b) that an additional 45 days is necessary for investigation.

AB100-engrossed,789,16 (dm) Within 45 days of receiving any response or request for hearing under par. (b) or, if no response or request for hearing is made, within 45 days of the date on which a response or request for hearing is due under par. (b), the department may elect to file a complaint in circuit court under sub. (4) that includes all allegations of the complaint under par. (a) for which the department determines there is cause to find that a violation of s. 125.54 (7) (a) has occurred. If the department files a complaint in circuit court as provided under this paragraph, the department shall not conduct a hearing under par. (cm) or make a written decision under par. (c), but shall proceed with the matter as provided under sub. (4).

AB100-engrossed,789,20 (e) If the department finds the allegations under par. (a) true and sufficient, the department shall either suspend for not less than 10 days nor more than 90 days or revoke the wholesaler's permit, and give notice of the suspension or revocation to the wholesaler.

AB100-engrossed,789,23 (f) A revocation or suspension proceeding under this subsection is a contested case under ch. 227, except that ss. 227.44 to 227.50 apply to a proceeding under this subsection only if a request for an evidentiary hearing is made under par. (b).

AB100-engrossed, s. 1922 Section 1922. 125.145 of the statutes is amended to read:

AB100-engrossed,790,5 125.145 Prosecutions by attorney general or department. Upon request by the secretary of revenue, the attorney general may represent this state or assist a district attorney in prosecuting any case arising under this chapter. The department may represent this state in prosecuting any violation of s. 125.54 (7) (a) or (b) and shall bring any such action in the circuit court for Dane County.

AB100-engrossed, s. 1923 Section 1923. 125.15 of the statutes is created to read:

AB100-engrossed,790,11 125.15 Actions against intoxicating liquor wholesalers. (1) An intoxicating liquor wholesaler, intoxicating liquor retail licensee or permittee, or intoxicating liquor trade association that makes a written complaint to the department under s. 125.12 (6) of a violation of s. 125.54 (7) (a) may bring an action to enforce the provisions of s. 125.54 (7) if any of the following apply:

AB100-engrossed,790,13 (a) The department has not rendered a decision within the time periods specified in s. 125.12 (6) (c) to (d).

AB100-engrossed,790,17 (b) The department has rendered a decision under s. 125.12 (6) in which the department has determined that a violation has occurred but no action has been brought in circuit court by the department, attorney general, or a district attorney to prosecute the violation.

AB100-engrossed,790,21 (2) An intoxicating liquor wholesaler, intoxicating liquor retail licensee or permittee, or intoxicating liquor trade association that brings an action under sub. (1) shall be entitled to recover reasonable attorney fees if found to be the prevailing party.

AB100-engrossed, s. 1924 Section 1924. 125.54 (7) of the statutes is created to read:

AB100-engrossed,791,3 125.54 (7) Bona fide wholesalers. (a) 1. The premises described in a permit issued under this section shall be capable of warehousing intoxicating liquor. Any intoxicating liquor sold by the permittee shall be physically unloaded at the premises described in the permit, or at any warehouse premises for which the permittee under this section also holds a permit issued under s. 125.19, prior to being delivered to a retail licensee or permittee or to another wholesaler.

AB100-engrossed,791,10 2. A permittee under this section shall annually sell and deliver intoxicating liquor to at least 10 retail licensees or permittees that do not have any direct or indirect interest in each other or in the permittee under this section. The department shall not issue a permit under this section unless the applicant represents to the department an intention to satisfy this requirement, and shall not renew a permit issued under this section unless the permittee demonstrates that this requirement has been satisfied.

AB100-engrossed,791,13 (b) No intoxicating liquor retail licensee or permittee may receive a benefit from a violation under par. (a) with knowledge of the circumstances giving rise to the violation.

AB100-engrossed,791,18 (c) 1. A wholesaler who violates this subsection shall be fined not more than $10,000. In addition, a court shall order the wholesaler to forfeit an amount equal to any profit gained by the wholesaler or by a retail licensee or permittee that violates par. (b), or by both, resulting from the violation, and the court shall further order that the wholesaler's permit be revoked.

AB100-engrossed,791,22 2. A court shall order a retail licensee or permittee who violates this subsection to forfeit an amount equal to any profit gained by the retail licensee or permittee resulting from the violation, and the court shall further order that the retail license or permit be revoked.

AB100-engrossed,791,25 3. This paragraph shall not affect the authority of any municipality or the department to revoke, suspend, or refuse to renew or issue a license or permit under s. 125.12.

AB100-engrossed,792,9 (d) The department shall promulgate rules to administer and enforce the requirements under this subsection. The rules shall ensure coordination between the department's issuance and renewal of permits under this section and its enforcement of the requirements of this subsection, and shall require that all applications for issuance or renewal of permits under this section be processed by department personnel generally familiar with activities of intoxicating liquor wholesalers. The department shall establish by rule minimum requirements for warehouse facilities on premises described in permits issued under this section and for periodic site inspections by the department of such warehouse facilities.

AB100-engrossed, s. 1924m Section 1924m. 125.68 (10) (bs) of the statutes is amended to read:

AB100-engrossed,792,12 125.68 (10) (bs) No individual may resell wine received under par. (bm) or receive more than 9 27 liters of wine annually under par. (bm).

AB100-engrossed, s. 1930 Section 1930. 134.66 (1) (a) of the statutes is amended to read:

AB100-engrossed,792,14 134.66 (1) (a) "Cigarette" has the meaning given in s. 139.30 (1) (1m).

AB100-engrossed, s. 1931 Section 1931. 134.66 (1) (am) of the statutes is created to read:

AB100-engrossed,792,16 134.66 (1) (am) "Direct marketer" has the meaning given in s. 139.30 (2n).

AB100-engrossed, s. 1932 Section 1932. 134.66 (2) (a) of the statutes is amended to read:

AB100-engrossed,793,2 134.66 (2) (a) No retailer, direct marketer, manufacturer, distributor, jobber or subjobber, no agent, employee or independent contractor of a retailer, direct marketer, manufacturer, distributor, jobber or subjobber and no agent or employee of an independent contractor may sell or provide for nominal or no consideration cigarettes or tobacco products to any person under the age of 18, except as provided in s. 254.92 (2) (a). A vending machine operator is not liable under this paragraph for the purchase of cigarettes or tobacco products from his or her vending machine by a person under the age of 18 if the vending machine operator was unaware of the purchase.

AB100-engrossed, s. 1933 Section 1933. 134.66 (2) (am) of the statutes is amended to read:

AB100-engrossed,793,11 134.66 (2) (am) No retailer, direct marketer, manufacturer, distributor, jobber, subjobber, no agent, employee or independent contractor of a retailer, direct marketer, manufacturer, distributor, jobber or subjobber and no agent or employee of an independent contractor may provide for nominal or no consideration cigarettes or tobacco products to any person except in a place where no person younger than 18 years of age is present or permitted to enter unless the person who is younger than 18 years of age is accompanied by his or her parent or guardian or by his or her spouse who has attained the age of 18 years.

AB100-engrossed, s. 1935 Section 1935. 134.66 (2) (e) of the statutes is amended to read:

AB100-engrossed,793,14 134.66 (2) (e) No retailer or direct marketer may sell cigarettes in a form other than as a package or container on which a stamp is affixed under s. 139.32 (1).

AB100-engrossed, s. 1946 Section 1946. 139.06 (1) (a) of the statutes is amended to read:

AB100-engrossed,793,22 139.06 (1) (a) The taxes imposed under s. 139.03 (intro.) on intoxicating liquor at the rates under s. 139.03 (2m) shall be paid to, and a monthly return filed with, the department of revenue on or before the 15th of the month following the month in which the tax liability is incurred. An administrative fee of 3 11 cents per gallon on intoxicating liquor taxed at the rates under s. 139.03 (2m) is imposed, shall be paid along with the taxes and shall be deposited in the appropriation under s. 20.566 (1) (ha).

AB100-engrossed, s. 1948 Section 1948. 139.30 (1) of the statutes is renumbered 139.30 (1m).

AB100-engrossed, s. 1949 Section 1949. 139.30 (1d) of the statutes is created to read:

AB100-engrossed,794,5 139.30 (1d) "Bonded direct marketer" means any person who acquires unstamped cigarettes from the manufacturer thereof, affixes stamps to the packages or other containers, stores them and sells them by direct marketing to consumers for their own personal use and who may also acquire stamped cigarettes from manufacturers or distributors for such sales.

AB100-engrossed, s. 1950 Section 1950. 139.30 (1s) of the statutes is created to read:

AB100-engrossed,794,9 139.30 (1s) "Consumer" means any individual who receives cigarettes for his or her personal use or consumption or any individual who has title to or possession of cigarettes for any purpose other than for sale or resale.

AB100-engrossed, s. 1951 Section 1951. 139.30 (2n) of the statutes is created to read:

AB100-engrossed,794,12 139.30 (2n) "Direct marketer" means a bonded direct marketer or a nonbonded direct marketer.

AB100-engrossed, s. 1952 Section 1952. 139.30 (2p) of the statutes is created to read:

AB100-engrossed,794,17 139.30 (2p) "Direct marketing" means publishing or making accessible an offer for the sale of cigarettes to consumers in this state, or selling cigarettes to consumers in this state, using any means by which the consumer is not physically present at the time of sale on a premise that sells cigarettes.

AB100-engrossed, s. 1954b Section 1954b. 139.30 (4n) of the statutes is created to read:

AB100-engrossed,794,20 139.30 (4n) "Government issued identification" includes a valid driver's license, state identification card, passport, or military identification.

AB100-engrossed, s. 1956 Section 1956. 139.30 (8d) of the statutes is created to read:

AB100-engrossed,794,24 139.30 (8d) "Nonbonded direct marketer" means any person who acquires stamped cigarettes from the manufacturers or distributors, stores them, and sells them by direct marketing to consumers for their own personal use.

AB100-engrossed, s. 1958 Section 1958. 139.30 (10) of the statutes is amended to read:

AB100-engrossed,795,3 139.30 (10) "Retailer" means any person who sells, exposes for sale or possesses with intent to sell to consumers any cigarettes has the meaning given in s. 134.66 (1) (g).

AB100-engrossed, s. 1959 Section 1959. 139.32 (1) of the statutes is amended to read:

AB100-engrossed,795,11 139.32 (1) The tax imposed by s. 139.31 (1) shall be paid. To evidence the payment, the department shall provide stamps. A person who has paid the tax shall affix stamps of the proper denomination to each package in which cigarettes are packed, prior to the first sale within this state. First sale does not include a sale by a manufacturer to a distributor or to a bonded direct marketer or by a distributor to a permittee who has obtained department approval as provided for in s. 139.321 (1) (a) 2. The tax shall be paid only once on each package or container.

AB100-engrossed, s. 1961 Section 1961. 139.32 (5) of the statutes is amended to read:

AB100-engrossed,795,15 139.32 (5) Manufacturers, bonded direct marketers, and distributors having a permit from the secretary who are authorized by the department to purchase tax stamps shall receive a discount of 1.6% of the tax paid on stamp purchases.

AB100-engrossed, s. 1962 Section 1962. 139.32 (5m) of the statutes is amended to read:

AB100-engrossed,795,18 139.32 (5m) Distributors, bonded direct marketers, and manufacturers shall pay to the department the cost of printing and shipping those stamps.

AB100-engrossed, s. 1963 Section 1963. 139.32 (6) of the statutes is amended to read:

AB100-engrossed,795,24 139.32 (6) Manufacturers, bonded direct marketers, and distributors having a permit from the secretary who are authorized by the department to purchase tax stamps may purchase stamps on credit. The secretary may require manufacturers, bonded direct marketers, and distributors who purchase stamps on credit to file under the conditions prescribed by the secretary by rule.

AB100-engrossed, s. 1964 Section 1964. 139.321 (1) (intro.) of the statutes is amended to read:

AB100-engrossed,796,3 139.321 (1) (intro.) It is unlawful for any person to possess in excess of 400 cigarettes unless the required stamps are properly affixed as provided in ss. 139.32 (1) and 139.33 (4).

AB100-engrossed, s. 1966 Section 1966. 139.33 (3) of the statutes is amended to read:

AB100-engrossed,796,19 139.33 (3) No person other than a member of the armed forces, as specified in this subsection, a licensed distributor, or a bonded direct marketer who is authorized by the department to purchase and affix tax stamps may import into this state more than 400 cigarettes on which the excise tax imposed by s. 139.31 has not been paid and the container of which does not bear proper stamps. Within 15 days, any such person importing cigarettes shall file a declaration of such cigarettes imported and shall remit therewith the tax on such cigarettes imposed by this section. Members of the armed forces shall not be required to report or pay the tax on cigarettes in their possession if such cigarettes are issued to them by the U.S. government or any of its subdivisions or were purchased in any armed forces post exchange or service store for their personal use or consumption. If the use tax imposed by this section is not paid when due, it shall become delinquent and the person liable for it shall pay, in addition, a penalty of $25 for each 200 cigarettes. Interest on the delinquent tax and penalty shall accrue at the rate of 1.5% per month or each fraction of a month from the date the tax became due until paid.

AB100-engrossed, s. 1975 Section 1975. 139.34 (3) of the statutes is amended to read:

AB100-engrossed,796,25 139.34 (3) No distributor or bonded direct marketer may affix stamps to cigarette packages, as provided in s. 139.32, unless the distributor or bonded direct marketer certifies to the department, in a manner prescribed by the department, that the distributor or bonded direct marketer purchases cigarettes directly from a manufacturer.

AB100-engrossed, s. 1979b Section 1979b. 139.345 of the statutes is created to read:

AB100-engrossed,797,5 139.345 Direct marketing. (1) (a) (intro.) No person may sell cigarettes to consumers in this state as a direct marketer unless the person submits to the department the person's name, trade name, address of the person's principal place of business, phone number, e-mail address, and Web site address.