AB75: Bill Text

AB75, s. 2322 Section 2322. 134.65 (1s) of the statutes is created to read:

AB75,1270,10 134.65 (1s) (a) No corporation or limited liability company organized under the laws of this state or of any other state or foreign country may be issued a license under this section unless:

AB75,1270,14 1. The entity first appoints an agent in the manner prescribed by the city, village, or town issuing the license. In addition to the qualifications under sub. (1r), the agent must, with respect to character, record and reputation, be satisfactory to the city, village, or town.

AB75,1270,19 2. The entity vests in the agent, by properly authorized and executed written delegation, full authority and control of the premises described in the entity's license, and of the conduct of all business on the premises relative to the sale of cigarettes and tobacco products, that the licensee could have and exercise if it were a natural person.

AB75,1270,22 (b) A corporation or limited liability company may cancel the appointment of an agent and appoint a successor agent to act in the agent's place, for the remainder of the license year or until another agent is appointed, as follows:

AB75,1270,24 1. The successor agent shall meet the same qualifications required of the first appointed agent.

AB75,1271,3 2. The entity shall immediately notify the city, village, or town, in writing, of the appointment of the successor agent and the reason for the cancellation and new appointment.

AB75,1271,10 (c) A successor agent shall have all the authority, perform all the functions and be charged with all the duties of the previous agent of the corporation or limited liability company until the next regular or special meeting of the city, village, or town is held. However, the license of the corporation or limited liability company shall cease to be in force if, prior to the next regular or special meeting of the city, village, or town, the city, village, or town clerk receives notice of disapproval of the successor agent by a peace officer of the city, village, or town issuing the license.

AB75,1271,14 (d) The license of the corporation or limited liability company shall not be in force after the next regular or special meeting of the city, village, or town unless and until the successor agent or another qualified agent is appointed and approved by the city, village, or town.

AB75,1271,17 (e) The corporation or limited liability company shall, following the approval of each successor agent or another qualified agent by the city, village, or town, pay to the city, village, or town a fee of $10.

AB75,1271,20 (f) If an agent appointed under this subsection resigns, he or she shall notify in writing the corporation or limited liability company and the city, village, or town issuing the license within 48 hours of the resignation.

AB75, s. 2323 Section 2323. 134.65 (2) (a) of the statutes is amended to read:

AB75,1272,2 134.65 (2) (a) Except Subject to subs. (1r) and (1s), and except as provided in par. (b), upon filing of a proper written application a license shall be issued on July 1 of each year or when applied for and continue in force until the following June 30 unless sooner revoked. The city, village or town may charge a fee for the license of not less than $5 nor more than $100 per year which shall be paid to the city, village or town treasurer before the license is issued.

AB75, s. 2324 Section 2324. 134.65 (5) of the statutes is renumbered 134.65 (5) (a) and amended to read:

AB75,1272,17 134.65 (5) (a) Any Except as provided in par. (b), any person violating this section shall be fined not more than $100 $1,000 nor less than $25 $500 for the first offense and shall be fined not more than $200 $5,000 nor less than $25 $1,000 or imprisoned for not more than 180 days or both for the 2nd or subsequent offense. If upon such 2nd or subsequent violation, the person so violating this section was personally guilty of a failure to exercise due care to prevent violation thereof, the person shall be fined not more than $300 nor less than $25 or imprisoned not exceeding 60 days or both. Conviction Upon conviction of a 2nd or subsequent offense, the court shall immediately terminate the license of the person convicted of being personally guilty of such failure to exercise due care and the person shall not be entitled to another license hereunder for a period of 5 years thereafter, nor shall the person in that period act as the servant or agent of a person licensed hereunder for the performance of the acts authorized by such license.

AB75, s. 2325 Section 2325. 134.65 (5) (b) of the statutes is created to read:

AB75,1272,20 134.65 (5) (b) No penalty shall be imposed under par. (a) if any of the following apply:

AB75,1272,23 1. The secretary of revenue determines that imposing a penalty would be inequitable because of inadvertent acts, mistakes, or unusual circumstances related to the violation.

AB75,1272,25 2. The person who is subject to a penalty under par. (a) had good cause to violate this section, and such violation did not result from the person's neglect.

AB75, s. 2326 Section 2326. 134.66 (2) (d) of the statutes is created to read:

AB75,1273,6 134.66 (2) (d) 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 provide cigarettes or tobacco products for nominal or no consideration to any person under the age of 18.

AB75, s. 2327 Section 2327. 134.66 (3m) of the statutes is created to read:

AB75,1273,10 134.66 (3m) Defense of direct marketer. Proof of all of the following facts by a direct marketer who sells cigarettes or tobacco products to a person under the age of 18 is a defense to any prosecution for a violation under sub. (2) (a):

AB75,1273,12 (a) That the direct marketer used a mechanism, approved by the department of revenue, for verifying the age of the purchaser.

AB75,1273,14 (b) That the purchaser falsely represented that he or she had attained the age of 18 and presented a copy or facsimile of an identification card.

AB75,1273,16 (c) That the name and birthdate of the purchaser, as indicated by the purchaser, matched the name and birthdate on the identification presented under par. (b).

AB75,1273,19 (d) That the sale was made in good faith, in reasonable reliance on the mechanism described in par. (a) and the representation and identification under pars. (b) and (c), and in the belief that the purchaser had attained the age of 18.

AB75, s. 2328 Section 2328. 134.80 of the statutes is amended to read:

AB75,1273,25 134.80 Home heating fuel dealers. Any dealer selling fuel of any kind for the purpose of heating a private residence shall notify each private residential customer whose account is subject to disconnection of the existence of the fuel assistance programs provided by the department of administration commission under s. 16.27 196.3746.

AB75, s. 2329 Section 2329. 139.30 (4n) of the statutes is repealed and recreated to read:

AB75,1274,2 139.30 (4n) "Identification card" has the meaning given in s. 134.66 (1) (c).

AB75, s. 2330 Section 2330. 139.30 (7) of the statutes is amended to read:

AB75,1274,6 139.30 (7) "Manufacturer" means any person who directly manufactures cigarettes for the purpose of sale, including the authorized agent of a person who directly manufactures cigarettes for the purpose of sale.

AB75, s. 2331 Section 2331. 139.30 (8s) of the statutes is created to read:

AB75,1274,10 139.30 (8s) "Person" means any individual, sole proprietorship, partnership, limited liability company, corporation, or association, or any owner of a single-owner entity that is disregarded as a separate entity under ch. 71.

AB75, s. 2332 Section 2332. 139.31 (1) (a) of the statutes is amended to read:

AB75,1274,13 139.31 (1) (a) On cigarettes weighing not more than 3 pounds per thousand, 88.5 126 mills on each cigarette.

AB75, s. 2333 Section 2333. 139.31 (1) (b) of the statutes is amended to read:

AB75,1274,16 139.31 (1) (b) On cigarettes weighing more than 3 pounds per thousand, 177 252 mills on each cigarette.

AB75, s. 2334 Section 2334. 139.32 (4) of the statutes is amended to read:

AB75,1274,20 139.32 (4) In lieu of stamps the secretary may authorize impressions applied by the use of meter machines. The secretary shall prescribe by rule the type of impression and the kind of machines which may be used.

AB75, s. 2335 Section 2335. 139.32 (5) of the statutes is amended to read:

AB75,1274,24 139.32 (5) Manufacturers, bonded direct marketers, and distributors who are authorized by the department to purchase tax stamps shall receive a discount of 0.7 0.5 percent of the tax paid on stamp purchases.

AB75, s. 2336 Section 2336. 139.321 (1) (intro.) of the statutes is amended to read:

AB75,1275,3 139.321 (1) (intro.) It is unlawful for any person to purchase or possess cigarettes unless the required stamps are properly affixed as provided in ss. 139.32 (1) and 139.33 (4).

AB75, s. 2337 Section 2337. 139.321 (1) (a) 1. of the statutes is amended to read:

AB75,1275,6 139.321 (1) (a) 1. Manufacturers, bonded direct marketers, distributors or warehouse operators possessing valid permits issued by the secretary.

AB75, s. 2338 Section 2338. 139.323 (3) of the statutes is amended to read:

AB75,1275,10 139.323 (3) The land on which the sale occurred was designated a reservation or trust land on or before January 1, 1983, or on a later date as determined by an agreement between the department and the tribal council.

AB75, s. 2339 Section 2339. 139.34 (1) (a) of the statutes is amended to read:

AB75,1275,17 139.34 (1) (a) No person may manufacture cigarettes in this state or sell cigarettes in this state as a distributor, manufacturer, jobber, vending machine operator, direct marketer, or multiple retailer and no person may operate a warehouse in this state for the storage of cigarettes for another person without first filing an application for and obtaining the proper permit to perform such operations from the department.

AB75, s. 2340 Section 2340. 139.34 (1) (b) of the statutes is repealed.

AB75, s. 2341 Section 2341. 139.34 (1) (c) (intro.) of the statutes is repealed and recreated to read:

AB75,1275,22 139.34 (1) (c) (intro.) A permit under this section may only be issued to a person to whom all of the following apply:

AB75, s. 2342 Section 2342. 139.34 (1) (c) 1. of the statutes is repealed.

AB75, s. 2343 Section 2343. 139.34 (1) (c) 1m. of the statutes is created to read:

AB75,1276,2 139.34 (1) (c) 1m. Subject to ss. 111.321, 111.322, and 111.335, the person does not have an arrest record or a conviction record.

AB75, s. 2344 Section 2344. 139.34 (1) (c) 2. of the statutes is amended to read:

AB75,1276,5 139.34 (1) (c) 2. The Unless pardoned, the person has not been convicted of a felony, unless pardoned or as a habitual offender.

AB75, s. 2345 Section 2345. 139.34 (1) (c) 3. of the statutes is repealed.

AB75, s. 2346 Section 2346. 139.34 (1) (c) 3m. of the statutes is created to read:

AB75,1276,11 139.34 (1) (c) 3m. The person is the holder of a seller's permit or use tax registration certificate as required by this subchapter or has been informed by an employee of the department that the department will issue a seller's permit or use tax registration certificate to that person.

AB75, s. 2347 Section 2347. 139.34 (1) (c) 4. of the statutes is repealed.

AB75, s. 2348 Section 2348. 139.34 (1) (c) 4m. of the statutes is created to read:

AB75,1276,14 139.34 (1) (c) 4m. The person is 18 years of age or older.

AB75, s. 2349 Section 2349. 139.34 (1) (c) 5. of the statutes is repealed.

AB75, s. 2350 Section 2350. 139.34 (1) (c) 6. of the statutes is repealed.

AB75, s. 2351 Section 2351. 139.34 (1) (c) 7. of the statutes is renumbered 139.34 (1) (c) 5m.

AB75, s. 2352 Section 2352. 139.34 (1) (cm) of the statutes is created to read:

AB75,1276,21 139.34 (1) (cm) The requirements under par. (c) apply to all partners of a partnership, all members of a limited liability company, all agents of a limited liability company or corporation, and all officers of a corporation.

AB75, s. 2353 Section 2353. 139.34 (1s) of the statutes is created to read:

AB75,1276,25 139.34 (1s) (a) No corporation or limited liability company organized under the laws of this state or of any other state or foreign country may be issued a permit under this section unless:

AB75,1277,3 1. The entity first appoints an agent in the manner prescribed by the department. In addition to the qualifications under sub. (1), the agent must, with respect to character, record and reputation, be satisfactory to the department.

AB75,1277,7 2. The entity vests in the agent, by properly authorized and executed written delegation, full authority and control of the premises described in the entity's permit, and of the conduct of all business on the premises relative to the sale of cigarettes, that the permittee could have and exercise if it were a natural person.

AB75,1277,10 (b) A corporation or limited liability company may cancel the appointment of an agent and appoint a successor agent to act in the agent's place, for the remainder of the permit year or until another agent is appointed, as follows:

AB75,1277,12 1. The successor agent shall meet the same qualifications required of the first appointed agent.

AB75,1277,15 2. The entity shall immediately notify the department, in writing, of the appointment of the successor agent and the reason for the cancellation and new appointment.

AB75,1277,19 (c) A successor agent shall have all the authority, perform all the functions and be charged with all the duties of the previous agent of the corporation or limited liability company until the department approves or disapproves of the successor agent.

AB75,1277,22 (d) The corporation or limited liability company shall, following the department's approval of each successor agent or another qualified agent, pay the department a fee of $10.

AB75,1277,25 (e) If an agent appointed under this subsection resigns, he or she shall notify in writing the corporation or limited liability company and the department within 48 hours of the resignation.

AB75, s. 2354 Section 2354. 139.34 (4) of the statutes is amended to read:

AB75,1278,7 139.34 (4) A separate permit shall be required of and issued to each class of permittee and the holder of any permit shall perform only the operations thereby authorized. Such permit shall not be transferable from one person to another or from one premises to another. A separate permit shall be required for each place where cigarettes are stamped or where cigarettes are stored for sale at wholesale or, through vending machines or multiple retail outlets, or by direct marketing.

AB75, s. 2355 Section 2355. 139.34 (6) of the statutes is amended to read:

AB75,1278,12 139.34 (6) A vending machine operator or a multiple retailer may acquire unstamped cigarettes from the manufacturers thereof and affix the stamps to packages or other containers only if the vending machine operator or multiple retailer also holds a permit as a distributor or bonded direct marketer.

AB75, s. 2356 Section 2356. 139.34 (8) of the statutes is amended to read:

AB75,1278,19 139.34 (8) The holder of a warehouse permit is entitled to store cigarettes on the premises described in the permit. The warehouse permit shall not authorize the holder to sell cigarettes. Unstamped cigarettes stored in a warehouse for a manufacturer, bonded direct marketer, or distributor may be delivered only to a person holding a permit as a manufacturer or, distributor, or bonded direct marketer who is authorized by the department to purchase and affix tax stamps.

AB75, s. 2357 Section 2357. 139.345 (1) (a) of the statutes is amended to read:

AB75,1279,2 139.345 (1) (a) No person may sell cigarettes to consumers in this state as a direct marketer or solicit sales of cigarettes to consumers in this state by direct marketing unless the person submits to has obtained a permit under s. 139.34 from 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 to make such sales or solicitations. The person shall file an application for a permit under this subsection with the department, in the manner prescribed by the department.

AB75, s. 2358 Section 2358. 139.345 (1) (b) of the statutes is amended to read: