SB59,1733
5Section 1733
. 121.91 (2m) (r) 1. b. of the statutes is amended to read:
SB59,905,166
121.91
(2m) (r) 1. b. Add an amount equal to the amount of revenue increase
7per pupil allowed under this subsection for the previous school year multiplied by the
8sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal
9to the result under subd. 1. a., except that in calculating the limit for
the 2013-14
10school year and the 2014-15 school year, add $75 to the result under subd. 1. a., and 11in calculating the limit for the 2015-16 school year and any school year thereafter,
12make no adjustment to the result under subd. 1. a. the 2019-20 school year, add $200
13to the result under subd. 1. a., in calculating the limit for the 2020-21 school year,
14add $204 to the result under subd. 1. a., and in calculating the limit for the 2021-22
15school year and any school year thereafter, add the amount calculated under par. (k)
163. for that school year to the result under subd. 1. a.
SB59,1734
17Section 1734
. 121.91 (2m) (r) 2. (intro.) of the statutes is amended to read:
SB59,905,2118
121.91
(2m) (r) 2. (intro.) If a school district is created under s. 117.105, the
19following adjustments to the calculations under pars.
(c) to (h) (im) to (k) apply for
20the 2 school years beginning on the July 1 following the effective date of the
21reorganization:
SB59,1735
22Section 1735
. 121.91 (2m) (r) 2. a. of the statutes is amended to read:
SB59,906,523
121.91
(2m) (r) 2. a. For the school year beginning on the first July 1 following
24the effective date of the reorganization the number of pupils in the previous school
25year shall be used under pars.
(c) (im) 1.,
(d) (j) 1. and
(e) (k) 1. instead of the average
1of the number of pupils in the 3 previous school years, and for the school year
2beginning on the 2nd July 1 following the effective date of the reorganization the
3average of the number of pupils in the 2 previous school years shall be used under
4pars.
(c) (im) 1.,
(d) (j) 1. and
(e) (k) 1. instead of the average of the number of pupils
5in the 3 previous school years.
SB59,1736
6Section 1736
. 121.91 (2m) (r) 2. b. of the statutes is amended to read:
SB59,906,117
121.91
(2m) (r) 2. b. For the school year beginning on the first July 1 following
8the effective date of the reorganization the average of the number of pupils in the
9current and the previous school years shall be used under
par. (e) pars. (j) 3. and (k) 104. instead of the average of the number of pupils in the current and the 2 preceding
11school years.
SB59,1737
12Section
1737. 121.91 (2m) (s) 1. (intro.) of the statutes is amended to read:
SB59,906,1713
121.91
(2m) (s) 1. (intro.) Notwithstanding pars.
(e) to (i) (im) to (k), if territory
14is detached from a school district to create a new school district under s. 117.105, the
15revenue limit under this section of the school district from which territory is detached
16for the school year beginning with the effective date of the reorganization shall be
17determined as follows except as provided in subs. (3) and (4):
SB59,1738
18Section 1738
. 121.91 (2m) (s) 1. b. of the statutes is amended to read:
SB59,907,419
121.91
(2m) (s) 1. b. Add an amount equal to the amount of revenue increase
20per pupil allowed under this subsection for the previous school year multiplied by the
21sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal
22to the result under subd. 1. a., except that in calculating the limit for
the 2013-14
23school year and the 2014-15 school year, add $75 to the result under subd. 1. a., and 24in calculating the limit for the 2015-16 school year and any school year thereafter,
25make no adjustment to the result under subd. 1. a. the 2019-20 school year, add $200
1to the result under subd. 1. a., in calculating the limit for the 2020-21 school year,
2add $204 to the result under subd. 1. a., and in calculating the limit for the 2021-22
3school year and any school year thereafter, add the amount calculated under par. (k)
43. for that school year to the result under subd. 1. a.
SB59,1739
5Section 1739
. 121.91 (2m) (s) 2. (intro.) of the statutes is amended to read:
SB59,907,106
121.91
(2m) (s) 2. (intro.) If territory is detached from a school district to create
7a new school district under s. 117.105, the following adjustments to the calculations
8under pars.
(e) to (h) (im) to (k) apply to the school district from which territory is
9detached for the 2 school years beginning on the July 1 following the effective date
10of the reorganization:
SB59,1740
11Section 1740
. 121.91 (2m) (s) 2. a. of the statutes is amended to read:
SB59,907,1912
121.91
(2m) (s) 2. a. For the school year beginning on the first July 1 following
13the effective date of the reorganization, the number of pupils in the previous school
14year shall be used under
par. (e) pars. (im) 1., (j) 1. and (k) 1. instead of the average
15of the number of pupils in the 3 previous school years; and for the school year
16beginning on the 2nd July 1 following the effective date of the reorganization, the
17average of the number of pupils in the 2 previous school years shall be used under
18par. (e) pars. (im) 1., (j) 1. and (k) 1. instead of the average of the number of pupils
19in the 3 previous school years.
SB59,1741
20Section 1741
. 121.91 (2m) (s) 2. b. of the statutes is amended to read:
SB59,907,2521
121.91
(2m) (s) 2. b. For the school year beginning on the first July 1 following
22the effective date of the reorganization the average of the number of pupils in the
23current and the previous school year shall be used under
par. (e) pars. (j) 3. and (k) 244. instead of the average of the number of pupils in the current and the 2 preceding
25school years.
SB59,1742
1Section
1742. 121.91 (2m) (t) 1. (intro.) of the statutes is amended to read:
SB59,908,82
121.91
(2m) (t) 1. (intro.) If 2 or more school districts are consolidated under
3s. 117.08 or 117.09,
except as follows, in the
2013-14 school year and the 2014-15 42019-20 school year, the consolidated school district's revenue limit shall be
5determined as provided under par.
(hm), and (im), in the
2015-16 2020-21 school
6year
, the consolidated school district's revenue limit shall be determined as provided
7under par. (j), and in each school year thereafter, the consolidated school district's
8revenue limit shall be determined as provided under par.
(i) (k), except as follows:
SB59,1743
9Section
1743. 121.91 (3) (a) 1. of the statutes is amended to read:
SB59,909,210
121.91
(3) (a) 1. If a school board wishes to exceed the limit under sub. (2m)
11otherwise applicable to the school district in any school year, it shall promptly adopt
12a resolution supporting inclusion in the final school district budget of an amount
13equal to the proposed excess revenue. The resolution shall specify whether the
14proposed excess revenue is for a recurring or nonrecurring purpose, or, if the
15proposed excess revenue is for both recurring and nonrecurring purposes, the
16amount of the proposed excess revenue for each purpose. The resolution shall be filed
17as provided in s. 8.37. Within 10 days after adopting the resolution, the school board
18shall notify the department that it will schedule a referendum for the purpose of
19submitting the resolution to the electors of the school district for approval or rejection
20and shall submit a copy of the resolution to the department. Except as provided in
21subd. 2., the school board shall schedule the referendum to be held at the next
22regularly scheduled spring primary or election or partisan primary or general
23election, provided such election is to be held not sooner than 70 days after the filing
24of the resolution of the school board.
A school board may proceed under this
25subdivision and under s. 67.05 (6a) 2. a. no more than 2 times in any calendar year.
1The school district clerk shall certify the results of the referendum to the department
2within 10 days after the referendum is held.
SB59,1744
3Section 1744
. 121.91 (4) (om) of the statutes is created to read:
SB59,909,184
121.91
(4) (om) 1. Beginning in the 2020-21 school year, if a school board adopts
5a resolution to do so, the limit otherwise applicable to a school district under sub.
6(2m) in any school year is increased by the amount spent by the school district in that
7school year on a project, including the payment of debt service on a bond or note
8issued or a state trust fund loan obtained to finance the project, to remediate lead
9contamination in drinking water in the school district. In this paragraph, the
10amount spent by the school district includes costs incurred by the school district to
11test for the presence of lead in drinking water, to provide safe drinking water to
12affected school buildings during remediation, and, if necessary, to replace lead pipe
13water service lines to school buildings in the school district. The term of a bond or
14note issued or state trust fund loan obtained to finance the project under this
15subdivision may not exceed 20 years. If a school board issues a bond or note or obtains
16a state trust fund loan to finance a project described in this subdivision, a resolution
17adopted by a school board under this subdivision is valid for each school year in which
18the school board pays debt service on the bond, note, or state trust fund loan.
SB59,909,2119
2. Any additional revenue received by a school district under this paragraph
20shall not be included in the base for determining the school district's limit under sub.
21(2m) for the following school year.
SB59,1745
22Section 1745
. 121.91 (4) (p) 1. of the statutes is amended to read:
SB59,910,223
121.91
(4) (p) 1. The limit otherwise applicable to a school district under sub.
24(2m) in any school year is increased by the amount of any reduction to that school
25district's state aid payment made under s. 118.51 (16) (b) 2. and (c) or (17) (c) 2.
or
1(cm) 2. in the previous school year for a pupil who was not included in the calculation
2of the number of pupils enrolled in that school district in the previous school year.
SB59,1746
3Section 1746
. 125.07 (4) (d) of the statutes is amended to read:
SB59,910,74
125.07
(4) (d) A person who is
under 17 years of age a minor on the date of
5disposition is subject to s. 938.344 unless proceedings have been instituted against
6the person in a court of civil or criminal jurisdiction after dismissal of the citation
7under s. 938.344 (3).
SB59,1747
8Section 1747
. 125.07 (4) (e) 1. of the statutes is amended to read:
SB59,910,109
125.07
(4) (e) 1. In this paragraph, “defendant" means a person found guilty
10of violating par. (a) or (b) who is
17, 18, 19 or 20
an adult under 21 years of age.
SB59,1748
11Section 1748
. 125.085 (3) (bt) of the statutes is amended to read:
SB59,910,1512
125.085
(3) (bt) A person who is
under 17 years of age a minor on the date of
13disposition is subject to s. 938.344 unless proceedings have been instituted against
14the person in a court of civil or criminal jurisdiction after dismissal of the citation
15under s. 938.344 (3).
SB59,1749
16Section 1749
. 139.44 (4) of the statutes is amended to read:
SB59,910,2017
139.44
(4) Any person who refuses to permit the examination or inspection
18authorized in s. 139.39 (2) or 139.83
(1) may be fined not more than $500 or
19imprisoned not more than 90 days or both. Such refusal shall be cause for immediate
20suspension or revocation of permit by the secretary.
SB59,1750
21Section 1750
. 139.75 (1m) of the statutes is created to read:
SB59,910,2522
139.75
(1m) “Cigar” means a roll, of any size or shape, of tobacco for smoking
23that is made wholly or in part of tobacco, regardless of whether the tobacco is pure,
24flavored, adulterated, or mixed with an ingredient if the roll has a wrapper made
25wholly or in part of tobacco.
SB59,1751
1Section
1751. 139.75 (4t) of the statutes is created to read:
SB59,911,32
139.75
(4t) “Little cigar” means a cigar that has an integrated cellulose acetate
3filter and is wrapped in a substance containing tobacco.
SB59,1752
4Section
1752. 139.75 (5b) of the statutes is created to read:
SB59,911,165
139.75
(5b) “Manufacturer's list price" means the total price of tobacco
6products charged by the manufacturer or other seller to an unrelated distributor.
7The total price shall include all charges by the manufacturer or other seller that are
8necessary to complete the sale. The total price may not be reduced by any cost or
9expense, regardless of whether the cost or expense is separately stated on an invoice,
10that is incurred by the manufacturer or other seller, including fees, delivery, freight,
11transportation, packaging, handling, marketing, federal excise taxes, and import
12fees or duties. The total price may not be reduced by the value or cost of discounts
13or free promotional or sample products. For purposes of this subsection, a
14manufacturer or other seller is related to a distributor if the two parties have
15significant common purposes and substantial common membership or, directly or
16indirectly, substantial common direction or control.
SB59,1753
17Section
1753. 139.75 (12) of the statutes is amended to read:
SB59,911,2518
139.75
(12) “Tobacco products" means cigars;
little cigars; cheroots; stogies;
19periques; granulated, plug cut, crimp cut, ready-rubbed and other smoking tobacco;
20vapor products; snuff, including moist snuff; snuff flour; cavendish; plug and twist
21tobacco; fine cut and other chewing tobaccos; shorts; refuse scraps, clippings,
22cuttings and sweepings of tobacco and other kinds and forms of tobacco prepared in
23such manner as to be suitable for chewing or smoking in a pipe or otherwise, or both
24for chewing and smoking; but “tobacco products" does not include cigarettes, as
25defined under s. 139.30 (1m).
SB59,1754
1Section
1754. 139.75 (14) of the statutes is created to read:
SB59,912,52
139.75
(14) (a)
“Vapor product" means any noncombustible product, which may
3or may not contain nicotine, that employs a heating element, power source, electronic
4circuit, or other electronic, chemical, or mechanical means, regardless of shape or
5size, that can be used to produce vapor from a solution or other substance.
SB59,912,66
(b) “Vapor product” includes all of the following:
SB59,912,87
1. An electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe,
8or similar product or device.
SB59,912,129
2. Any cartridge or other container of a solution or other substance, which may
10or may not contain nicotine, that is intended to be used with or in an electronic
11cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or
12device.
SB59,912,1513
(c) “Vapor product” does not include a product regulated as a drug or device
14under sections 501 to 524A of the federal Food, Drug, and Cosmetic Act,
21 USC 351 15to
360n-1.
SB59,1755
16Section
1755. 139.76 (1) of the statutes is amended to read:
SB59,913,1117
139.76
(1) An excise tax is imposed upon the sale, offering or exposing for sale,
18possession with intent to sell or removal for consumption or sale or other disposition
19for any purpose of tobacco products by any person engaged as a distributor of them
20at the rate, for tobacco products, not including moist snuff
and little cigars, of 71
21percent of the manufacturer's
established list price to distributors
without
22diminution by volume or other discounts on domestic products and, for moist snuff,
23at the rate of 100 percent of the manufacturer's
established list price to distributors
24without diminution by volume or other discounts on domestic products. The tax
25imposed under this subsection on cigars
, except little cigars, shall not exceed an
1amount equal to 50 cents for each cigar.
On products imported from another country,
2not including moist snuff, the rate of tax is 71 percent of the amount obtained by
3adding the manufacturer's list price to the federal tax, duties and transportation
4costs to the United States. On moist snuff imported from another country, the rate
5of the tax is 100 percent of the amount obtained by adding the manufacturer's list
6price to the federal tax, duties, and transportation costs to the United States. The
7tax attaches at the time the tobacco products are received by the distributor in this
8state. The tax shall be passed on to the ultimate consumer of the tobacco products.
9All tobacco products received in this state for sale or distribution within this state,
10except tobacco products actually sold as provided in sub. (2), shall be subject to such
11tax.
SB59,1756
12Section 1756
. 139.76 (1m) of the statutes is created to read:
SB59,913,1413
139.76
(1m) The tax under sub. (1) is imposed on little cigars at the following
14rates:
SB59,913,1615
(a) On little cigars weighing not more than 3 pounds per thousand, 126 mills
16on each little cigar.
SB59,913,1817
(b) On little cigars weighing more than 3 pounds per thousand, 252 mills on
18each little cigar.
SB59,1757
19Section
1757. 139.78 (1) of the statutes is amended to read:
SB59,914,320
139.78
(1) A tax is imposed upon the use or storage by consumers of tobacco
21products in this state at the rate, for tobacco products, not including moist snuff
and
22little cigars, of 71 percent of the
cost
manufacturer's list price of the tobacco products
23and, for moist snuff, at the rate of 100 percent of the manufacturer's
established list
24price to distributors
without diminution by volume or other discounts on domestic
25products. The tax imposed under this subsection on cigars
, except little cigars, shall
1not exceed an amount equal to 50 cents for each cigar. The tax does not apply if the
2tax imposed by s. 139.76 (1) on the tobacco products has been paid or if the tobacco
3products are exempt from the tobacco products tax under s. 139.76 (2).
SB59,1758
4Section 1758
. 139.78 (1m) of the statutes is created to read:
SB59,914,65
139.78
(1m) The tax under sub. (1) is imposed on little cigars at the following
6rates:
SB59,914,87
(a) On little cigars weighing not more than 3 pounds per thousand, 126 mills
8on each little cigar.
SB59,914,109
(b) On little cigars weighing more than 3 pounds per thousand, 252 mills on
10each little cigar.
SB59,1759
11Section 1759
. 139.83 of the statutes is renumbered 139.83 (1).
SB59,1760
12Section 1760
. 139.83 (2) of the statutes is created to read:
SB59,914,1513
139.83
(2) Sections 139.315, 139.32, 139.321, and 139.44 (8), as they apply to
14the tax under subch. II, apply to the administration and enforcement of this
15subchapter for little cigars.
SB59,1761
16Section 1761
. Subchapter IV of chapter 139 [precedes 139.97] of the statutes
17is created to read:
SB59,914,1818
chapter 139
SB59,914,1919
subchapter Iv
SB59,914,2020
Dispensary surcharge
SB59,914,21
21139.97 Definitions. In this subchapter:
SB59,914,22
22(1) “Department” means the department of revenue.
SB59,914,23
23(2) “Dispensary” has the meaning given in s. 94.57 (1) (a).
SB59,915,10
24139.971 Imposition. (1) A surcharge is imposed on a dispensary at the rate
25of 10 percent of the total price of cannabis and tetrahydrocannabinols sold or
1otherwise dispensed to an unrelated person, including any charge by the dispensary
2that is necessary to complete the sale. For purposes of this subsection, the total price
3of cannabis and tetrahydrocannabinols shall not be reduced by costs or expenses
4incurred by the dispensary, such as fees, delivery, freight, transportation, packaging,
5handling, marketing, taxes, and import fees or duties, regardless of whether such
6costs or expenses are separately stated on the invoice. The total price also shall not
7be reduced by the value or cost of discounts or free promotional or sample products.
8For purposes of this subsection, a dispensary is considered related to another person
9if the 2 entities have significant common purposes and substantial common
10membership or, directly or indirectly, substantial common direction or control.
SB59,915,13
11(2) A dispensary shall not separately state the surcharge on an invoice or other
12similar document given to the purchaser or recipient of the cannabis and
13tetrahydrocannabinols.
SB59,915,16
14(3) No dispensary may sell or otherwise dispense cannabis and
15tetrahydrocannabinols without first obtaining a business tax registration certificate
16as prescribed under s. 73.03 (50).
SB59,915,22
17139.972 Records, returns. (1) Every dispensary shall keep accurate and
18complete records, in the manner prescribed by the department, of all transactions
19involving the sale or disposition of cannabis and tetrahydrocannabinols. A
20dispensary shall preserve the records on the premises described in its business tax
21registration certificate in such a manner as to ensure permanency and accessibility
22for inspection at reasonable hours by authorized personnel of the department.
SB59,916,2
23(2) Every dispensary shall render a true and correct invoice of every sale and
24disposition of cannabis and tetrahydrocannabinols and shall on or before the 15th
1day of each calendar month file electronically a verified report of all such sales and
2dispositions during the preceding calendar month.
SB59,916,5
3(3) The department shall prescribe reasonable and uniform methods of keeping
4records and making reports and shall prescribe and furnish the necessary report
5forms.
SB59,916,14
6(4) If the department finds that the records of any dispensary are not kept in
7the prescribed form or are in such condition that an unusual amount of time is
8required to determine from them the amount of surcharge due, the department shall
9give notice of such fact to that dispensary and require that the records be revised and
10kept in the prescribed form. If the dispensary fails to comply within 30 days, the
11dispensary shall pay the expenses reasonably attributable to a proper examination
12and surcharge determination at the rate of $30 per day for each auditor. The
13department shall send a bill for expenses, and the dispensary shall pay the amount
14of the bill within 10 days.
SB59,916,16
15(5) If any dispensary fails to file a report when due, the dispensary shall be
16required to pay a late filing fee of $50.
SB59,916,25
17(6) Sections 71.78 (1), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m., relating
18to confidentiality of income and franchise tax returns, apply to any information
19obtained from any person on a dispensary surcharge return, report, schedule,
20exhibit, or other document or from an audit report pertaining to the return, report,
21schedule, exhibit, or document, except that the department shall publish on its
22Internet site, at least quarterly, a current list of business tax registration certificates
23issued to dispensaries under s. 73.03 (50) and include on the list the name and
24address of the certificate holder and the date on which the department issued the
25certificate.
SB59,917,2
1(7) The department may inspect the business records of any dispensary doing
2business on a reservation or on an Indian tribe's trust land.
SB59,917,4
3(8) Each dispensary shall collect and remit the surcharge imposed under this
4subchapter with the reports required to be filed under this section.
SB59,917,7
5139.973 Administration and enforcement. (1) Sections 139.355, 139.365,
6139.39, and 139.40, as they apply to the tax under subch. II, apply to the
7administration and enforcement of this subchapter.
SB59,917,11
8(2) If a dispensary fails to pay the surcharge under this subchapter, authorized
9personnel of the department, with the assistance of any law enforcement officer
10within his or her jurisdiction, may search the premises of the dispensary to seize any
11personal property or cash for payment of the unpaid surcharge.
SB59,917,13
12139.974 Police powers. The duly authorized employees of the department
13have all necessary police powers to prevent violations of this subchapter.
SB59,917,15
14139.975 Timely filing. The provisions on timely filing under s. 71.80 (18)
15apply to the surcharge under this subchapter.