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.
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(b) “Vapor product” includes all of the following:
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1. An electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe,
8or similar product or device.
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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:
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(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.
SB59,917,17
16139.976 Bonds. Section 78.11, as it applies to suppliers of motor vehicle fuel,
17applies to persons liable for the surcharge under this subchapter.
SB59,917,21
18139.977 Interest and penalties. (1) The interest and penalties under s.
19139.44 (2) to (7) and (9) to (12) apply to this subchapter. In addition, a person who
20violates s. 139.972 (8) may be fined not more than $10,000 or imprisoned for not more
21than 9 months or both.
SB59,918,6
22(2) If a person fails to file any return or report required under s. 139.972 by the
23due date, unless the person shows that that failure was due to reasonable cause and
24not due to neglect, the department shall add to the amount of surcharge required to
25be shown on that return 5 percent of the amount of the surcharge if the failure is for
1not more than one month, and an additional 5 percent of the surcharge for each
2additional month or fraction of a month during which the failure continues, but not
3more than 25 percent of the surcharge. For purposes of this subsection, the amount
4of the surcharge required to be shown on the return shall be reduced by the amount
5of surcharge that is paid on or before the due date and by the amount of any credit
6against the surcharge that may be claimed on the return.
SB59,918,12
7139.978 Personal liability. Any officer, employee, fiduciary, or agent who is
8responsible for paying the surcharge, interest, penalties, or other charges under this
9subchapter incurred by another person, as defined in s. 77.51 (10), is personally
10liable for the surcharge, interest, penalties, or other charges. Sections 71.88 (1) (a)
11and (2) (a), 71.89, and 71.90, as they apply to appeals of income or franchise tax
12assessments, apply to appeals of assessments under this subchapter.
SB59,918,15
13139.9785 Prosecutions by attorney general. Upon request by the secretary
14of revenue, the attorney general may represent this state or assist a district attorney
15in prosecuting any case arising under this subchapter.
SB59,918,17
16139.979 Rule-making authority. (1) The department shall promulgate any
17rules necessary for the administration of this subchapter.
SB59,919,2
18(2) Using the procedure under s. 227.24, the department may promulgate the
19rules required under sub. (1). Notwithstanding s. 227.24 (1) (c) and (2), emergency
20rules promulgated under this subsection remain in effect until January 1, 2023, or
21the date on which permanent rules take effect, whichever is sooner.
22Notwithstanding s. 227.24 (1) (a) and (3), the department is not required to provide
23evidence that promulgating a rule under this subsection as an emergency rule is
24necessary for the preservation of the public peace, health, safety, or welfare and is
1not required to provide a finding of emergency for a rule promulgated under this
2subsection.
SB59,1762
3Section
1762. 145.20 (5) (am) of the statutes is amended to read:
SB59,919,124
145.20
(5) (am) Each governmental unit responsible for the regulation of
5private on-site wastewater treatment systems shall adopt and begin the
6administration of the program established under par. (a) before October 1,
2019 72024. As part of adopting and administering the program, the governmental unit
8shall conduct and maintain an inventory of all the private on-site wastewater
9treatment systems located in the governmental unit
and shall complete the initial
10inventory before October 1, 2017. In order to be. The governmental unit is not 11eligible for grant funding under s. 145.245
, a governmental unit must comply with
12these deadlines until the governmental unit completes the initial inventory.
SB59,1763
13Section
1763. 146.44 of the statutes is created to read:
SB59,919,15
14146.44 Medical Cannabis Registry Program. (1) Definitions. In this
15section:
SB59,919,1716
(a) “Applicant" means a person who is applying for a registry identification card
17under sub. (2) (a) or (ac).
SB59,919,1918
(ag) “Bona fide practitioner-patient relationship" means a relationship
19between the practitioner and the patient that includes all of the following:
SB59,919,2120
1. An assessment of the patient's medical history and current medical condition
21by the practitioner, including an in-person physical examination if appropriate.
SB59,919,2322
2. A consultation between the practitioner and the patient with respect to the
23patient's debilitating medical condition or treatment.
SB59,919,2524
3. Availability by the practitioner to provide follow-up care and treatment to
25the patient, including patient examinations.
SB59,920,1
1(b) “Debilitating medical condition or treatment" means any of the following:
SB59,920,62
1. Cancer, glaucoma, acquired immunodeficiency syndrome, a positive test for
3the presence of HIV, antigen or nonantigenic products of HIV, or an antibody to HIV,
4Crohn's disease, a hepatitis C virus infection, Alzheimer's disease, amytrophic
5lateral sclerosis, nail-patella syndrome, Ehlers-Danlos Syndrome, post-traumatic
6stress disorder, or the treatment of these conditions.
SB59,920,77
2. Opioid abatement or reduction or treatment for opioid addiction.
SB59,920,118
3. A chronic or debilitating disease or medical condition or the treatment of
9such a disease or condition that causes cachexia, severe pain, severe nausea,
10seizures, including those characteristic of epilepsy, or severe and persistent muscle
11spasms, including those characteristic of multiple sclerosis.
SB59,920,1412
4. Any other medical condition or any other treatment for a medical condition
13designated as a debilitating medical condition or treatment as determined by the
14department.
SB59,920,1515
(c) “Medication with tetrahydrocannabinols" means any of the following:
SB59,920,1816
1. The use of tetrahydrocannabinols in any form by a qualifying patient to
17alleviate the symptoms or effects of the qualifying patient's debilitating medical
18condition or treatment.
SB59,920,2119
2. The acquisition, possession, cultivation, or transportation of
20tetrahydrocannabinols in any form by a qualifying patient if done to facilitate his or
21her use of the tetrahydrocannabinols under subd. 1.
SB59,921,222
3. The acquisition, possession, cultivation, or transportation of
23tetrahydrocannabinols in any form by a primary caregiver of a qualifying patient,
24the transfer of tetrahydrocannabinols in any form between a qualifying patient and
25his or her primary caregivers, or the transfer of tetrahydrocannabinols in any form
1between persons who are primary caregivers for the same qualifying patient if all of
2the following apply:
SB59,921,53
a. The acquisition, possession, cultivation, transportation, or transfer of the
4tetrahydrocannabinols is done to facilitate the qualifying patient's use of
5tetrahydrocannabinols under subd. 1. or 2.
SB59,921,86
b. It is not practicable for the qualifying patient to acquire, possess, cultivate,
7or transport the tetrahydrocannabinols independently, or the qualifying patient is
8under 18 years of age.