AB75,1271,1715
(e) The corporation or limited liability company shall, following the approval
16of each successor agent or another qualified agent by the city, village, or town, pay
17to the city, village, or town a fee of $10.
AB75,1271,2018
(f) If an agent appointed under this subsection resigns, he or she shall notify
19in writing the corporation or limited liability company and the city, village, or town
20issuing the license within 48 hours of the resignation.
AB75, s. 2323
21Section
2323. 134.65 (2) (a) of the statutes is amended to read:
AB75,1272,222
134.65
(2) (a)
Except Subject to subs. (1r) and (1s), and except as provided in
23par. (b), upon filing of a proper written application a license shall be issued on July
241 of each year or when applied for and continue in force until the following June 30
25unless sooner revoked. The city, village or town may charge a fee for the license of
1not less than $5 nor more than $100 per year which shall be paid to the city, village
2or town treasurer before the license is issued.
AB75, s. 2324
3Section
2324. 134.65 (5) of the statutes is renumbered 134.65 (5) (a) and
4amended to read:
AB75,1272,175
134.65
(5) (a)
Any Except as provided in par. (b), any person violating this
6section shall be fined not more than
$100 $1,000 nor less than
$25 $500 for the first
7offense and
shall be fined not more than
$200 $5,000 nor less than
$25 $1,000 or
8imprisoned for not more than 180 days or both for the 2nd or subsequent offense.
If
9upon such 2nd or subsequent violation, the person so violating this section was
10personally guilty of a failure to exercise due care to prevent violation thereof, the
11person shall be fined not more than $300 nor less than $25 or imprisoned not
12exceeding 60 days or both. Conviction Upon conviction of a 2nd or subsequent
13offense, the court shall immediately terminate the license of the person convicted
of
14being personally guilty of such failure to exercise due care and the person shall not
15be entitled to another license hereunder for a period of 5 years thereafter, nor shall
16the person in that period act as the servant or agent of a person licensed hereunder
17for the performance of the acts authorized by such license.
AB75, s. 2325
18Section
2325. 134.65 (5) (b) of the statutes is created to read:
AB75,1272,2019
134.65
(5) (b) No penalty shall be imposed under par. (a) if any of the following
20apply:
AB75,1272,2321
1. The secretary of revenue determines that imposing a penalty would be
22inequitable because of inadvertent acts, mistakes, or unusual circumstances related
23to the violation.
AB75,1272,2524
2. The person who is subject to a penalty under par. (a) had good cause to violate
25this section, and such violation did not result from the person's neglect.
AB75, s. 2326
1Section
2326. 134.66 (2) (d) of the statutes is created to read:
AB75,1273,62
134.66
(2) (d) No retailer, direct marketer, manufacturer, distributor, jobber or
3subjobber, no agent, employee or independent contractor of a retailer, direct
4marketer, manufacturer, distributor, jobber or subjobber, and no agent or employee
5of an independent contractor may provide cigarettes or tobacco products for nominal
6or no consideration to any person under the age of 18.
AB75, s. 2327
7Section
2327. 134.66 (3m) of the statutes is created to read:
AB75,1273,108
134.66
(3m) Defense of direct marketer. Proof of all of the following facts by
9a direct marketer who sells cigarettes or tobacco products to a person under the age
10of 18 is a defense to any prosecution for a violation under sub. (2) (a):
AB75,1273,1211
(a) That the direct marketer used a mechanism, approved by the department
12of revenue, for verifying the age of the purchaser.
AB75,1273,1413
(b) That the purchaser falsely represented that he or she had attained the age
14of 18 and presented a copy or facsimile of an identification card.
AB75,1273,1615
(c) That the name and birthdate of the purchaser, as indicated by the purchaser,
16matched the name and birthdate on the identification presented under par. (b).
AB75,1273,1917
(d) That the sale was made in good faith, in reasonable reliance on the
18mechanism described in par. (a) and the representation and identification under
19pars. (b) and (c), and in the belief that the purchaser had attained the age of 18.
AB75, s. 2328
20Section
2328. 134.80 of the statutes is amended to read:
AB75,1273,25
21134.80 Home heating fuel dealers. Any dealer selling fuel of any kind for
22the purpose of heating a private residence shall notify each private residential
23customer whose account is subject to disconnection of the existence of the fuel
24assistance programs provided by the
department of administration commission 25under s.
16.27 196.3746.
AB75, s. 2329
1Section
2329. 139.30 (4n) of the statutes is repealed and recreated to read:
AB75,1274,22
139.30
(4n) "Identification card" has the meaning given in s. 134.66 (1) (c).
AB75, s. 2330
3Section
2330. 139.30 (7) of the statutes is amended to read:
AB75,1274,64
139.30
(7) "Manufacturer" means any person who
directly manufactures
5cigarettes for the purpose of sale, including the authorized agent of a person who
6directly manufactures cigarettes for the purpose of sale.
AB75, s. 2331
7Section
2331. 139.30 (8s) of the statutes is created to read:
AB75,1274,108
139.30
(8s) "Person" means any individual, sole proprietorship, partnership,
9limited liability company, corporation, or association, or any owner of a single-owner
10entity that is disregarded as a separate entity under ch. 71.
AB75, s. 2332
11Section
2332. 139.31 (1) (a) of the statutes is amended to read:
AB75,1274,1312
139.31
(1) (a) On cigarettes weighing not more than 3 pounds per thousand,
1388.5 126 mills on each cigarette.
AB75, s. 2333
14Section
2333. 139.31 (1) (b) of the statutes is amended to read:
AB75,1274,1615
139.31
(1) (b) On cigarettes weighing more than 3 pounds per thousand,
177 16252 mills on each cigarette.
AB75, s. 2334
17Section
2334. 139.32 (4) of the statutes is amended to read:
AB75,1274,2018
139.32
(4) In lieu of stamps the secretary may authorize impressions applied
19by the use of
meter machines. The secretary shall prescribe by rule the type of
20impression and the kind of machines which may be used.
AB75, s. 2335
21Section
2335. 139.32 (5) of the statutes is amended to read:
AB75,1274,2422
139.32
(5) Manufacturers, bonded direct marketers, and distributors who are
23authorized by the department to purchase tax stamps shall receive a discount of
0.7 240.5 percent of the tax paid on stamp purchases.
AB75, s. 2336
25Section
2336. 139.321 (1) (intro.) of the statutes is amended to read:
AB75,1275,3
1139.321
(1) (intro.) It is unlawful for any person to
purchase or possess
2cigarettes unless the required stamps are properly affixed as provided in ss. 139.32
3(1) and 139.33 (4).
AB75, s. 2337
4Section
2337. 139.321 (1) (a) 1. of the statutes is amended to read:
AB75,1275,65
139.321
(1) (a) 1. Manufacturers,
bonded direct marketers, distributors or
6warehouse operators possessing valid permits issued by the secretary.
AB75, s. 2338
7Section
2338. 139.323 (3) of the statutes is amended to read:
AB75,1275,108
139.323
(3) The land on which the sale occurred was designated a reservation
9or trust land on or before January 1, 1983
, or on a later date as determined by an
10agreement between the department and the tribal council.
AB75, s. 2339
11Section
2339. 139.34 (1) (a) of the statutes is amended to read:
AB75,1275,1712
139.34
(1) (a) No person may manufacture cigarettes in this state or sell
13cigarettes in this state as a distributor,
manufacturer, jobber, vending machine
14operator
, direct marketer, or multiple retailer and no person may operate a
15warehouse in this state for the storage of cigarettes for another person without first
16filing an application for and obtaining the proper permit to perform such operations
17from the department.
AB75, s. 2340
18Section
2340. 139.34 (1) (b) of the statutes is repealed.
AB75, s. 2341
19Section
2341. 139.34 (1) (c) (intro.) of the statutes is repealed and recreated
20to read:
AB75,1275,2221
139.34
(1) (c) (intro.) A permit under this section may only be issued to a person
22to whom all of the following apply:
AB75, s. 2342
23Section
2342. 139.34 (1) (c) 1. of the statutes is repealed.
AB75, s. 2343
24Section
2343. 139.34 (1) (c) 1m. of the statutes is created to read:
AB75,1276,2
1139.34
(1) (c) 1m. Subject to ss. 111.321, 111.322, and 111.335, the person does
2not have an arrest record or a conviction record.
AB75, s. 2344
3Section
2344. 139.34 (1) (c) 2. of the statutes is amended to read:
AB75,1276,54
139.34
(1) (c) 2.
The Unless pardoned, the person has
not been convicted of a
5felony
, unless pardoned or as a habitual offender.
AB75, s. 2345
6Section
2345. 139.34 (1) (c) 3. of the statutes is repealed.
AB75, s. 2346
7Section
2346. 139.34 (1) (c) 3m. of the statutes is created to read:
AB75,1276,118
139.34
(1) (c) 3m. The person is the holder of a seller's permit or use tax
9registration certificate as required by this subchapter or has been informed by an
10employee of the department that the department will issue a seller's permit or use
11tax registration certificate to that person.
AB75, s. 2347
12Section
2347. 139.34 (1) (c) 4. of the statutes is repealed.
AB75, s. 2348
13Section
2348. 139.34 (1) (c) 4m. of the statutes is created to read:
AB75,1276,1414
139.34
(1) (c) 4m. The person is 18 years of age or older.
AB75, s. 2349
15Section
2349. 139.34 (1) (c) 5. of the statutes is repealed.
AB75, s. 2350
16Section
2350. 139.34 (1) (c) 6. of the statutes is repealed.
AB75, s. 2351
17Section
2351. 139.34 (1) (c) 7. of the statutes is renumbered 139.34 (1) (c) 5m.
AB75, s. 2352
18Section
2352. 139.34 (1) (cm) of the statutes is created to read:
AB75,1276,2119
139.34
(1) (cm) The requirements under par. (c) apply to all partners of a
20partnership, all members of a limited liability company, all agents of a limited
21liability company or corporation, and all officers of a corporation.
AB75, s. 2353
22Section
2353. 139.34 (1s) of the statutes is created to read:
AB75,1276,2523
139.34
(1s) (a) No corporation or limited liability company organized under the
24laws of this state or of any other state or foreign country may be issued a permit under
25this section unless:
AB75,1277,3
11. The entity first appoints an agent in the manner prescribed by the
2department. In addition to the qualifications under sub. (1), the agent must, with
3respect to character, record and reputation, be satisfactory to the department.
AB75,1277,74
2. The entity vests in the agent, by properly authorized and executed written
5delegation, full authority and control of the premises described in the entity's permit,
6and of the conduct of all business on the premises relative to the sale of cigarettes,
7that the permittee could have and exercise if it were a natural person.
AB75,1277,108
(b) A corporation or limited liability company may cancel the appointment of
9an agent and appoint a successor agent to act in the agent's place, for the remainder
10of the permit year or until another agent is appointed, as follows:
AB75,1277,1211
1. The successor agent shall meet the same qualifications required of the first
12appointed agent.
AB75,1277,1513
2. The entity shall immediately notify the department, in writing, of the
14appointment of the successor agent and the reason for the cancellation and new
15appointment.
AB75,1277,1916
(c) A successor agent shall have all the authority, perform all the functions and
17be charged with all the duties of the previous agent of the corporation or limited
18liability company until the department approves or disapproves of the successor
19agent.
AB75,1277,2220
(d) The corporation or limited liability company shall, following the
21department's approval of each successor agent or another qualified agent, pay the
22department a fee of $10.
AB75,1277,2523
(e) If an agent appointed under this subsection resigns, he or she shall notify
24in writing the corporation or limited liability company and the department within
2548 hours of the resignation.
AB75, s. 2354
1Section
2354. 139.34 (4) of the statutes is amended to read:
AB75,1278,72
139.34
(4) A separate permit shall be required of and issued to each class of
3permittee and the holder of any permit shall perform only the operations thereby
4authorized. Such permit shall not be transferable from one person to another or from
5one premises to another. A separate permit shall be required for each place where
6cigarettes are stamped or where cigarettes are stored for sale at wholesale
or, 7through vending machines or multiple retail outlets
, or by direct marketing.
AB75, s. 2355
8Section
2355. 139.34 (6) of the statutes is amended to read:
AB75,1278,129
139.34
(6) A vending machine operator or a multiple retailer may acquire
10unstamped cigarettes from the manufacturers thereof and affix the stamps to
11packages or other containers only if the vending machine operator or multiple
12retailer also holds a permit as a distributor
or bonded direct marketer.
AB75, s. 2356
13Section
2356. 139.34 (8) of the statutes is amended to read:
AB75,1278,1914
139.34
(8) The holder of a warehouse permit is entitled to store cigarettes on
15the premises described in the permit. The warehouse permit shall not authorize the
16holder to sell cigarettes. Unstamped cigarettes stored in a warehouse for a
17manufacturer
, bonded direct marketer, or distributor may be delivered only to a
18person holding a permit as a manufacturer
or, distributor
, or bonded direct marketer
19who is authorized by the department to purchase and affix tax stamps.
AB75, s. 2357
20Section
2357. 139.345 (1) (a) of the statutes is amended to read:
AB75,1279,221
139.345
(1) (a) No person may sell cigarettes to consumers in this state as a
22direct marketer
or solicit sales of cigarettes to consumers in this state by direct
23marketing unless the person
submits to has obtained a permit under s. 139.34 from 24the department
the person's name, trade name, address of the person's principal
25place of business, phone number, e-mail address, and Web site address to make such
1sales or solicitations. The person shall file an application for a permit under this
2subsection with the department, in the manner prescribed by the department.
AB75, s. 2358
3Section
2358. 139.345 (1) (b) of the statutes is amended to read:
AB75,1279,144
139.345
(1) (b) No person may sell cigarettes as described under this section
5unless the person
obtains a permit under par. (a) and certifies to the department, in
6the manner prescribed by the department, that the person shall acquire stamped
7cigarettes from a licensed distributor or unstamped cigarettes from the
8manufacturer thereof, pay the tax imposed under this subchapter on all unstamped
9cigarettes and affix stamps to the cigarette packages or containers as provided under
10s. 139.32 (1), store such packages or containers, and sell only such packages or
11containers to consumers in this state by direct marketing; or acquire cigarettes from
12a distributor, to the packages or containers of which stamps have been affixed as
13provided under s. 139.32 (1), and sell only such packages or containers to consumers
14in this state by direct marketing.
AB75, s. 2359
15Section
2359. 139.345 (1) (d) of the statutes is amended to read:
AB75,1279,2316
139.345
(1) (d) No person may sell cigarettes as described in this section unless
17the person
obtains a permit under par. (a) and certifies to the department, in the
18manner prescribed by the department, that the person shall register with credit card
19and debit card companies; that the invoices and all means of solicitation for all
20shipments of cigarette sales from the person shall bear the person's name and
21address
and the permit number of the permit ultimately issued under this
22subsection; and that the person shall provide the department any information the
23department considers necessary to administer this section.
AB75, s. 2360
24Section
2360. 139.345 (3) (intro.) of the statutes is amended to read:
AB75,1280,2
1139.345
(3) (intro.) No person may sell cigarettes to
consumers a consumer in
2this state unless the person does all of the following:
AB75, s. 2361
3Section
2361. 139.345 (3) (a) (intro.) of the statutes is amended to read:
AB75,1280,54
139.345
(3) (a) (intro.) Verifies the consumer's
name identity and address and
5that the consumer is at least 18 years of age by any of the following methods:
AB75, s. 2362
6Section
2362. 139.345 (3) (a) 2. of the statutes is amended to read:
AB75,1280,117
139.345
(3) (a) 2. The person receives from the consumer, at the time of
8purchase, a copy of
a government issued an identification
card and verifies that the
9name specified on the identification card matches the name of the consumer and that
10the birth date on the identification card indicates that the consumer is at least 18
11years of age.