AB846,32,21 19(4) The maximum amount of usable marijuana that a retail outlet may sell to
20an individual consumer in a single transaction may not exceed the permissible
21amount under s. 961.70 (5).
AB846,32,24 22(4m) A marijuana retailer may not collect, retain, or distribute personal
23information regarding the retailer's customers except that which is necessary to
24complete a sale of usable marijuana.
AB846,33,4
1(5) No marijuana retailer may display any signage in a window, on a door, or
2on the outside of the premises of a retail outlet that is visible to the general public
3from a public right-of-way, other than a single sign that is no larger than 1,600
4square inches identifying the retail outlet by the permittee's business or trade name.
AB846,33,6 5(6) No marijuana retailer may display usable marijuana in a manner that is
6visible to the general public from a public right-of-way.
AB846,33,8 7(7) No marijuana retailer or employee of a retail outlet may consume, or allow
8to be consumed, any usable marijuana on the premises of the retail outlet.
AB846,33,10 9(7m) A marijuana retailer may operate a retail outlet only between the hours
10of 8 a.m. and 8 p.m.
AB846,33,14 11(8) Except as provided under sub. (5), no marijuana producer, marijuana
12processor, marijuana distributor, marijuana retailer, or microbusiness may place or
13maintain, or cause to be placed or maintained, an advertisement of usable marijuana
14in any form or through any medium.
AB846,33,23 15(9) (a) On a schedule determined by the department, every marijuana
16producer, marijuana processor, or microbusiness shall submit representative
17samples of the marijuana and usable marijuana produced or processed by the
18marijuana producer, marijuana processor, or microbusiness to a testing laboratory
19registered under s. 94.57 for testing marijuana and usable marijuana in order to
20certify that the marijuana and usable marijuana comply with standards prescribed
21by the department by rule, including testing for potency and for mold, fungus,
22pesticides, and other contaminants. The laboratory testing the sample shall destroy
23any part of the sample that remains after the testing.
AB846,34,3
1(b) Marijuana producers, marijuana processors, and microbusinesses shall
2submit the results of the testing provided under par. (a) to the department in the
3manner prescribed by the department by rule.
AB846,34,84 (c) If a representative sample tested under par. (a) does not meet the standards
5prescribed by the department, the department shall take the necessary action to
6ensure that the entire lot from which the sample was taken is destroyed. The
7department shall promulgate rules to determine lots and lot numbers for purposes
8of this subsection and for the reporting of lots and lot numbers to the department.
AB846,34,12 9(10) (a) A marijuana processor or a microbusiness that operates as a marijuana
10processor shall affix a label to all usable marijuana that the marijuana processor or
11microbusiness sells to marijuana distributors. The label may not be designed to
12appeal to persons under the age of 18. The label shall include all of the following:
AB846,34,1413 1. The ingredients and the tetrahydrocannabinols concentration in the usable
14marijuana.
AB846,34,1515 2. The producer's business or trade name.
AB846,34,1616 3. The licensee or registrant number.
AB846,34,1717 4. The unique identification number.
AB846,34,1818 5. The harvest date.
AB846,34,1919 6. The strain name and product identity.
AB846,34,2020 7. The net weight.
AB846,34,2121 8. The activation time.
AB846,34,2322 9. The name of laboratory performing any test, the test batch number, and the
23test analysis dates.
AB846,34,2524 10. The logotype for recreational marijuana developed by the department of
25agriculture, trade and consumer protection under s. 100.145.
AB846,35,2
111. Warnings about the risks of marijuana use and pregnancy and risks of
2marijuana use by persons under the age of 18.
AB846,35,63 (b) No marijuana processor or microbusiness that operates as a marijuana
4processor may make usable marijuana using marijuana grown outside this state.
5The label on each package of usable marijuana may indicate that the usable
6marijuana is made in this state.
AB846,35,8 7(11) (a) No permittee may sell marijuana or usable marijuana that contains
8more than 3 parts tetrahydrocannabinols to one part cannabidiol.
AB846,35,129 (b) No permittee may sell marijuana or usable marijuana that tests positive
10under sub. (9) (a) for mold, fungus, pesticides, or other contaminants if the
11contaminants, or level of contaminants, are identified by a testing laboratory to be
12potentially unsafe to the consumer.
AB846,35,16 13(12) Immediately after beginning employment with a permittee, every
14employee of a permittee shall receive training, approved by the department, on the
15safe handling of marijuana and usable marijuana and on security and inventory
16accountability procedures.
AB846,35,18 17(13) The department shall deposit 60 percent of all moneys received under this
18subchapter into the community reinvestment fund.
AB846,35,25 19139.974 Records and reports. (1) Every permittee shall keep accurate and
20complete records of the production and sales of marijuana and usable marijuana in
21this state. The records shall be kept on the premises described in the permit and in
22such manner as to ensure permanency and accessibility for inspection at reasonable
23hours by the department's authorized personnel. The department shall prescribe
24reasonable and uniform methods of keeping records and making reports and shall
25provide the necessary forms to permittees.
AB846,36,10
1(2) If the department determines that any permittee's records are not kept in
2the prescribed form or are in such condition that the department requires an unusual
3amount of time to determine from the records the amount of the tax due, the
4department shall give notice to the permittee that the permittee is required to revise
5the permittee's records and keep them in the prescribed form. If the permittee fails
6to comply within 30 days, the permittee shall pay the expenses reasonably
7attributable to a proper examination and tax determination at the rate of $30 a day
8for each auditor used to make the examination and determination. The department
9shall send a bill for such expenses, and the permittee shall pay the amount of such
10bill within 10 days.
AB846,36,20 11(3) If any permittee fails to file a report when due, the permittee shall be
12required to pay a late filing fee of $10. A report that is mailed is filed on time if it is
13mailed in a properly addressed envelope with postage prepaid, the envelope is
14officially postmarked, or marked or recorded electronically as provided under section
157502 (f) (2) (c) of the Internal Revenue Code, on the date due, and the report is
16actually received by the department or at the destination that the department
17prescribes within 5 days of the due date. A report that is not mailed is timely if it
18is received on or before the due date by the department or at the destination that the
19department prescribes. For purposes of this subsection, “mailed" includes delivery
20by a delivery service designated under section 7502 (f) of the Internal Revenue Code.
AB846,36,25 21(4) Sections 71.78 (1), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m., relating
22to confidentiality of income, franchise, and gift tax returns, apply to any information
23obtained from any permittee under this subchapter on a tax return, report, schedule,
24exhibit, or other document or from an audit report relating to any of those documents,
25except that the department shall publish production and sales statistics.
AB846,37,3
1139.975 Administration and enforcement. (1) The department shall
2administer and enforce this subchapter and promulgate rules necessary to
3administer and enforce this subchapter.
AB846,37,5 4(2) The duly authorized employees of the department have all necessary police
5powers to prevent violations of this subchapter.
AB846,37,12 6(3) Authorized personnel of the department of justice and the department of
7revenue, and any law enforcement officer, within their respective jurisdictions, may
8at all reasonable hours enter the premises of any permittee and examine the books
9and records to determine whether the tax imposed by this subchapter has been fully
10paid and may enter and inspect any premises where marijuana or usable marijuana
11is produced, processed, made, sold, or stored to determine whether the permittee is
12complying with this subchapter.
AB846,37,16 13(4) The department may suspend or revoke the permit of any permittee who
14violates s. 100.30, any provision of this subchapter, or any rules promulgated under
15sub. (1). The department shall revoke the permit of any permittee who violates s.
16100.30 3 or more times within a 5-year period.
AB846,37,24 17(5) No suit shall be maintained in any court to restrain or delay the collection
18or payment of the tax levied in s. 139.971. The aggrieved taxpayer shall pay the tax
19when due and, if paid under protest, may at any time within 90 days from the date
20of payment sue the state to recover the tax paid. If it is finally determined that any
21part of the tax was wrongfully collected, the secretary of administration shall pay the
22amount wrongfully collected. A separate suit need not be filed for each separate
23payment made by any taxpayer, but a recovery may be had in one suit for as many
24payments as may have been made.
AB846,38,6
1(6) (a) Any person may be compelled to testify in regard to any violation of this
2subchapter of which the person may have knowledge, even though such testimony
3may tend to incriminate the person, upon being granted immunity from prosecution
4in connection with the testimony, and upon the giving of such testimony, the person
5shall not be prosecuted because of the violation relative to which the person has
6testified.
AB846,38,87 (b) The immunity provided under par. (a) is subject to the restrictions under
8s. 972.085.
AB846,38,10 9(7) The provisions on timely filing under s. 71.80 (18) apply to the tax imposed
10under this subchapter.
AB846,38,16 11(8) Sections 71.74 (1), (2), (10), (11), and (14), 71.77, 71.91 (1) (a) and (c) and
12(2) to (7), 71.92, and 73.0301 as they apply to the taxes under ch. 71 apply to the taxes
13under this subchapter. Section 71.74 (13) as it applies to the collection of the taxes
14under ch. 71 applies to the collection of the taxes under this subchapter, except that
15the period during which notice of an additional assessment shall be given begins on
16the due date of the report under this subchapter.
AB846,38,20 17(9) Any building or place of any kind where marijuana or usable marijuana is
18sold, possessed, stored, or manufactured without a lawful permit or in violation of
19s. 139.972 or 139.973 is declared a public nuisance and may be closed and abated as
20such.
AB846,38,23 21(10) At the request of the secretary of revenue, the attorney general may
22represent this state or assist a district attorney in prosecuting any case arising under
23this subchapter.
AB846,39,5 24139.976 Theft of tax moneys. All marijuana tax moneys received by a
25permittee for the sale of marijuana or usable marijuana on which the tax under this

1subchapter has become due and has not been paid are trust funds in the permittee's
2possession and are the property of this state. Any permittee who fraudulently
3withholds, appropriates, or otherwise uses marijuana tax moneys that are the
4property of this state is guilty of theft under s. 943.20 (1), whether or not the
5permittee has or claims to have an interest in those moneys.
AB846,39,11 6139.977 Seizure and confiscation. (1) All marijuana and usable marijuana
7produced, processed, made, kept, stored, sold, distributed, or transported in violation
8of this subchapter, and all tangible personal property used in connection with the
9marijuana or usable marijuana, is unlawful property and subject to seizure by the
10department or a law enforcement officer. Except as provided in sub. (2), all
11marijuana and usable marijuana seized under this subsection shall be destroyed.
AB846,39,17 12(2) If marijuana or usable marijuana on which the tax has not been paid is
13seized as provided under sub. (1), it may be given to law enforcement officers to use
14in criminal investigations or sold to qualified buyers by the department, without
15notice. If the department finds that the marijuana or usable marijuana may
16deteriorate or become unfit for use in criminal investigations or for sale, or that those
17uses would otherwise be impractical, the department may order it destroyed.
AB846,39,24 18(3) If marijuana or usable marijuana on which the tax has been paid is seized
19as provided under sub. (1), it shall be returned to the true owner if ownership can be
20ascertained and the owner or the owner's agent is not involved in the violation
21resulting in the seizure. If the ownership cannot be ascertained or if the owner or
22the owner's agent was guilty of the violation that resulted in the seizure of the
23marijuana or usable marijuana, it may be sold or otherwise disposed of as provided
24in sub. (2).
AB846,40,19
1(4) If tangible personal property other than marijuana or usable marijuana is
2seized as provided under sub. (1), the department shall advertise the tangible
3personal property for sale by publication of a class 2 notice under ch. 985. If no person
4claiming a lien on, or ownership of, the property has notified the department of the
5person's claim within 10 days after last insertion of the notice, the department shall
6sell the property. If a sale is not practical the department may destroy the property.
7If a person claiming a lien on, or ownership of, the property notifies the department
8within the time prescribed in this subsection, the department may apply to the
9circuit court in the county where the property was seized for an order directing
10disposition of the property or the proceeds from the sale of the property. If the court
11orders the property to be sold, all liens, if any, may be transferred from the property
12to the sale proceeds. Neither the property seized nor the proceeds from the sale shall
13be turned over to any claimant of lien or ownership unless the claimant first
14establishes that the property was not used in connection with any violation under
15this subchapter or that, if so used, it was done without the claimant's knowledge or
16consent and without the claimant's knowledge of facts that should have given the
17claimant reason to believe it would be put to such use. If no claim of lien or ownership
18is established as provided under this subsection the property may be ordered
19destroyed.
AB846,40,24 20139.978 Interest and penalties. (1) Any person who makes or signs any
21false or fraudulent report under this subchapter or who attempts to evade the tax
22imposed by s. 139.971, or who aids in or abets the evasion or attempted evasion of
23that tax, may be fined not more than $10,000 or imprisoned for not more than 9
24months or both.
AB846,41,3
1(2) Any permittee who fails to keep the records required by s. 139.974 (1) and
2(2) shall be fined not less than $100 nor more than $500 or imprisoned not more than
36 months or both.
AB846,41,8 4(3) Any person who refuses to permit the examination or inspection authorized
5under s. 139.975 (3) may be fined not more than $500 or imprisoned not more than
66 months or both. The department shall immediately suspend or revoke the permit
7of any person who refuses to permit the examination or inspection authorized under
8s. 139.975 (3).
AB846,41,11 9(4) Any person who violates any of the provisions of this subchapter for which
10no other penalty is prescribed shall be fined not less than $100 nor more than $1,000
11or imprisoned not less than 10 days nor more than 90 days or both.
AB846,41,14 12(5) Any person who violates any of the rules promulgated in accordance with
13this subchapter shall be fined not less than $100 nor more than $500 or imprisoned
14not more than 6 months or both.
AB846,41,18 15(6) In addition to the penalties imposed for violating the provisions of this
16subchapter or any of the department's rules, the department shall revoke the permit
17of any person convicted of such a violation and not issue another permit to that
18person for a period of 2 years following the revocation.
AB846,41,22 19(7) Unpaid taxes bear interest at the rate of 12 percent per year from the due
20date of the return until paid or deposited with the department, and all refunded taxes
21bear interest at the rate of 3 percent per year from the due date of the return to the
22date on which the refund is certified on the refund rolls.
AB846,41,24 23(8) All nondelinquent payments of additional amounts owed shall be applied
24in the following order: penalties, interest, tax principal.
AB846,42,3
1(9) Delinquent marijuana taxes bear interest at the rate of 1.5 percent per
2month until paid. The taxes imposed by this subchapter shall become delinquent if
3not paid:
AB846,42,54 (a) In the case of a timely filed return, no return filed or a late return, on or
5before the due date of the return.
AB846,42,76 (b) In the case of a deficiency determination of taxes, within 2 months after the
7date of demand.
AB846,42,11 8(10) If due to neglect an incorrect return is filed, the entire tax finally
9determined is subject to a penalty of 25 percent of the tax exclusive of interest or
10other penalty. A person filing an incorrect return has the burden of proving that the
11error or errors were due to good cause and not due to neglect.
AB846,42,17 12139.979 Personal use. An individual who possesses no more than 6
13marijuana plants that have reached the flowering stage at any one time is not subject
14to the tax imposed under s. 139.971. An individual who possesses more than 6
15marijuana plants that have reached the flowering stage at any one time shall apply
16for the appropriate permit under s. 139.972 and pay the appropriate tax imposed
17under s. 139.971.
AB846,42,22 18139.980 Agreement with tribes. The department may enter into an
19agreement with a federally recognized American Indian Tribe in this state for the
20administration and enforcement of this subchapter and to provide refunds of the tax
21imposed under s. 139.971 on marijuana sold on tribal land by or to enrolled members
22of the tribe residing on the tribal land.
AB846,35 23Section 35 . 157.06 (11) (hm) of the statutes is created to read:
AB846,43,224 157.06 (11) (hm) Unless otherwise required by federal law, a hospital,
25physician, procurement organization, or other person may not determine the

1ultimate recipient of an anatomical gift based solely upon a positive test for the use
2of marijuana by a potential recipient.
AB846,36 3Section 36 . 157.06 (11) (i) of the statutes is amended to read:
AB846,43,54 157.06 (11) (i) Except as provided under par. pars. (a) 2. and (hm), nothing in
5this section affects the allocation of organs for transplantation or therapy.
AB846,37 6Section 37 . 238.139 of the statutes is created to read:
AB846,43,10 7238.139 Financial assistance for underserved communities. The
8corporation shall expend $5,000,000 annually to provide grants, loans, and other
9assistance to underserved communities in this state, including members of minority
10groups, woman-owned businesses, and individuals and businesses in rural areas.
AB846,38 11Section 38 . 250.22 of the statutes is created to read:
AB846,43,14 12250.22 Health equity grants. (1) From the appropriation under s. 20.435
13(1) (r), the department shall award grants to community organizations to implement
14community health worker care models.
AB846,43,17 15(2) From the appropriation under s. 20.435 (1) (r), the department shall award
16grants to community organizations and local or tribal health departments to hire
17health equity strategists and to implement health equity action plans.
AB846,39 18Section 39 . 289.33 (3) (d) of the statutes is amended to read:
AB846,44,1119 289.33 (3) (d) “Local approval" includes any requirement for a permit, license,
20authorization, approval, variance or exception or any restriction, condition of
21approval or other restriction, regulation, requirement or prohibition imposed by a
22charter ordinance, general ordinance, zoning ordinance, resolution or regulation by
23a town, city, village, county or special purpose district, including without limitation
24because of enumeration any ordinance, resolution or regulation adopted under s.
2591.73, 2007 stats., s. 59.03 (2), 59.11 (5), 59.42 (1), 59.48, 59.51 (1) and (2), 59.52 (2),

1(5), (6), (7), (8), (9), (11), (12), (13), (15), (16), (17), (18), (19), (20), (21), (22), (23), (24),
2(25), (26) and (27), 59.53 (1), (2), (3), (4), (5), (7), (8), (9), (11), (12), (13), (14), (15), (19),
3(20) and (23), 59.535 (2), (3) and (4), 59.54 (1), (2), (3), (4), (4m), (5), (6), (7), (8), (10),
4(11), (12), (16), (17), (18), (19), (20), (21), (22), (23), (24), (25) (a), and (26), 59.55 (3),
5(4), (5) and (6), 59.56 (1), (2), (4), (5), (6), (7), (9), (10), (11), (12), (12m), (13) and (16),
659.57 (1), 59.58 (1) and (5), 59.62, 59.69, 59.692, 59.693, 59.696, 59.697, 59.698, 59.70
7(1), (2), (3), (5), (7), (8), (9), (10), (11), (21), (22) and (23), 59.79 (1), (2), (3), (5), (7), (8),
8and (10), 59.792 (2) and (3), 59.80, 59.82, 60.10, 60.22, 60.23, 60.54, 60.77, 61.34,
961.35, 61.351, 61.353, 61.354, 62.11, 62.23, 62.231, 62.233, 62.234, 66.0101, 66.0415,
1087.30, 196.58, 200.11 (8), 236.45, 281.43 or 349.16, subch. VIII of ch. 60, or subch. III
11of ch. 91.
AB846,40 12Section 40 . 349.02 (2) (b) 4. of the statutes is amended to read:
AB846,44,1413 349.02 (2) (b) 4. Local ordinances enacted under s. 59.54 (25) (a) or (25m) or
1466.0107 (1) (bm).
AB846,41 15Section 41 . 961.01 (14) of the statutes is renumbered 961.70 (3) and amended
16to read:
AB846,45,217 961.70 (3) “Marijuana" means all parts of the plants of the genus Cannabis,
18whether growing or not, with a tetrahydrocannabinols concentration that is greater
19than 0.3 percent on a dry weight basis
; the seeds thereof; the resin extracted from
20any part of the plant; and every compound, manufacture, salt, derivative, mixture,
21or preparation of the plant, its seeds or resin, including tetrahydrocannabinols.
22“Marijuana" does include the mature stalks if mixed with other parts of the plant,
23but does not include fiber produced from the stalks, oil or cake made from the seeds
24of the plant, any other compound, manufacture, salt, derivative, mixture , or
25preparation of the mature stalks (except the resin extracted therefrom), fiber, oil, or

1cake or the sterilized seed of the plant which is incapable of germination.
2“Marijuana” does not include hemp, as defined in s. 94.55 (1).
AB846,42 3Section 42 . 961.11 (4g) of the statutes is repealed.
AB846,43 4Section 43 . 961.14 (4) (t) of the statutes is repealed.
AB846,44 5Section 44 . 961.32 (2m) of the statutes is repealed.
AB846,45 6Section 45 . 961.34 of the statutes is renumbered 961.75, and 961.75 (title), as
7renumbered, is amended to read:
AB846,45,8 8961.75 (title) Controlled substances Marijuana therapeutic research.
AB846,46 9Section 46 . 961.38 (1n) of the statutes is repealed.
AB846,47 10Section 47 . 961.41 (1) (h) of the statutes is repealed.
AB846,48 11Section 48 . 961.41 (1m) (h) of the statutes is repealed.
AB846,49 12Section 49 . 961.41 (1q) of the statutes is repealed.
AB846,50 13Section 50 . 961.41 (1r) of the statutes is amended to read:
AB846,45,2314 961.41 (1r) Determining weight of substance. In determining amounts under
15s. 961.49 (2) (b), 1999 stats., and subs. (1) and (1m), an amount includes the weight
16of cocaine, cocaine base, heroin, phencyclidine, lysergic acid diethylamide, psilocin,
17psilocybin, amphetamine, methamphetamine, tetrahydrocannabinols, synthetic
18cannabinoids, or substituted cathinones, or any controlled substance analog of any
19of these substances together with any compound, mixture, diluent, plant material
20or other substance mixed or combined with the controlled substance or controlled
21substance analog. In addition, in determining amounts under subs. (1) (h) and (1m)
22(h), the amount of tetrahydrocannabinols means anything included under s. 961.14
23(4) (t) and includes the weight of any marijuana.
AB846,51 24Section 51. 961.41 (1x) of the statutes is amended to read:
AB846,46,3
1961.41 (1x) Conspiracy. Any person who conspires, as specified in s. 939.31,
2to commit a crime under sub. (1) (cm) to (h) or (1m) (cm) to (h) (g) is subject to the
3applicable penalties under sub. (1) (cm) to (h) or (1m) (cm) to (h) (g).
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