Effective Date:   September 10, 2007
Expiration Date:   February 7, 2008
Revenue (2)
1.   Rules adopted amending s. Tax 2.505, relating to the computation of the apportionment fraction by multistate professional sports clubs.
Finding of Emergency
The Department of Revenue finds that an emergency exists and that the rule order is necessary for the immediate preservation of the public peace, health, safety or welfare. A statement of the facts constituting the emergency is:
The emergency rule is to prescribe the method to be used for apportioning the apportionable income of interstate professional sports clubs.
It is necessary to promulgate this rule order to provide the method of apportionment to be used by interstate professional sports clubs.
Publication Date:   October 12, 2007
Effective Date:   October 12, 2007
Expiration Date:   March 10, 2008
2.   A rule was adopted revising s. Tax 8.63, interpreting s. 125.54 (7), Stats., relating to liquor wholesale warehouse facilities.
Finding of Emergency
The Department of Revenue finds that an emergency exists and that a rule order is necessary for the immediate preservation of the public peace, health, safety or welfare. A statement of the facts constituting the emergency is:
The emergency rule is to change the amount of floor space that a liquor wholesaler warehouse facility described in a wholesalers' permit is required to be from 4,000 to 1,000 square feet of floor space. It also creates a provision that allows the minimum square footage requirement to be waived when it is determined that a waiver is fair and equitable.
It is necessary to promulgate this rule order to remove the threat of revenue loss to bona fide liquor wholesalers as a result of having applications for issuance or renewal of permits denied solely because they do not meet the square footage requirement in the existing rule.
This rule is therefore promulgated as an emergency rule and shall take effect upon publication in the official state newspaper. Certified copies of this rule have been filed with the Secretary of State and Revisor of Statutes, as provided in s. 227.24, Stats.
Publication Date:   October 29, 2007
Effective Date:   October 29, 2007
Expiration Date:   March 27, 2008
Workforce Development
(Family Support, Chs. DWD 12 to 59)
Rules adopted revising ch. DWD 56, relating to child care enrollment underutilization.
Finding of Emergency
The Department of Workforce Development finds that an emergency exists and a rule is necessary for the immediate preservation of the public peace, health, safety, or welfare. A statement of facts constituting the emergency is:
The child care subsidy budget is expected to have a substantial deficit by the end of state fiscal year 2006-07. While many factors will have an impact on the program's final fiscal balance, current spending patterns at current rates suggest that the program will exceed its 06-07 budget authorization by approximately $46 million. This rule will provide for more efficient use of the program's limited funding.
Publication Date:   April 1, 2007
Effective Date:   April 1, 2007
Expiration Date:   August 29, 2007
Hearing Date:   June 20, 2007
Extension Through:   October 27, 2007
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