2. Evidence of sound fiscal and internal control practices, as prescribed by the department by rule. An auditor engaged to evaluate the private school's fiscal and internal control practices shall conduct his or her evaluation, including determining sample sizes, in accordance with attestation standards established by the American Institute of Certified Public Accountants.
32,2544x
Section 2544x. 119.23 (7) (b) 8. of the statutes is repealed.
32,2545
Section
2545. 119.23 (7) (d) 1. of the statutes is renumbered 119.23 (7) (d) 1. b. and amended to read:
119.23 (7) (d) 1. b. A copy of the school's current certificate of occupancy issued by the city municipality within which the school is located. If the private school moves to a new location, the private school shall submit a copy of the new certificate of occupancy issued by the city municipality within which the school is located to the department before the attendance of pupils at the new location and before the next succeeding date specified in s. 121.05 (1) (a). A temporary certificate of occupancy does not meet the requirement of this subdivision.
32,2546
Section
2546. 119.23 (7) (d) 1. a. of the statutes is created to read:
119.23 (7) (d) 1. a. In this subdivision, "municipality" has the meaning given in s. 5.02 (11).
32,2549e
Section 2549e. 119.23 (9) (a) of the statutes is renumbered 119.23 (9) and amended to read:
119.23 (9) If any accrediting agency specified under sub. (2) (a) 7. a. or b. determines during the accrediting or preaccrediting process that a private school does not meet all of the requirements under s. 118.165 (1), or if the Institute for the Transformation of Learning at Marquette University determines during the preaccreditation process that a private school does not meet all of the requirements under s. 118.165 (1), it shall report that failure to the department.
32,2549m
Section 2549m. 119.23 (9) (b) of the statutes is repealed.
32,2549s
Section 2549s. 119.23 (10) (a) 2. of the statutes is amended to read:
119.23 (10) (a) 2. Failed to provide the notice or pay the fee required under sub. (2) (a) 3. or 3m. b., or provide the information required under sub. (7) (am) or (d), by the date or within the period specified.
32,2549u
Section 2549u. 119.23 (10) (d) of the statutes is amended to read:
119.23 (10) (d) The state superintendent may withhold payment from a parent or guardian private school under subs. (4) and (4m) if the private school attended by the child of the parent or guardian violates this section.
32,2550
Section
2550. 119.23 (11) of the statutes is renumbered 119.23 (11) (intro.) and amended to read:
119.23 (11) The department shall promulgate do all of the following:
(a) Promulgate rules to implement and administer this section. The department may not by rule establish standards under sub. (7) (am) that exceed the standards established by the American Institute of Certified Public Accountants.
32,2551
Section
2551. 119.23 (11) (b) of the statutes is created to read:
119.23 (11) (b) Notify each private school participating in the program under this section of any proposed changes to the program or to administrative rules governing the program, including changes to application or filing deadlines but not including changes to provisions governing health or safety, prior to the beginning of the school year in which the change takes effect.
32,2552
Section
2552. 119.245 of the statutes is repealed.
32,2553
Section
2553. 119.495 (2) of the statutes is amended to read:
119.495 (2) The board shall include in its budget transmitted to the common council under s. 119.16 (8) (b) a written notice specifying the amount of borrowing to be authorized in the budget for the ensuing year. The common council shall issue the notes and levy a direct annual irrepealable tax sufficient to pay the principal and interest on the notes as they become due. The common council may issue the notes by private sale. The common council shall make every effort to involve a minority investment firm certified under s. 560.036 16.287 as managing underwriter of the notes or to engage a minority financial adviser certified under s. 560.036 16.287 to advise the city regarding any public sale of the notes.
32,2554
Section
2554. 119.496 (2) of the statutes is amended to read:
119.496 (2) The board shall include in its budget transmitted to the common council under s. 119.16 (8) (b) a written notice specifying the amount of borrowing to be authorized in the budget for the ensuing year. The common council shall issue the notes and levy a direct annual irrepealable tax sufficient to pay the principal and interest on the notes as they become due. The common council may issue the notes by private sale. The common council shall establish goals of involving minority investment firms certified under s. 560.036 16.287 as managing underwriters for at least 50% of the total amount financed by the notes and of engaging a minority financial adviser certified under s. 560.036 16.287 to advise the city regarding any public sale of the notes.
32,2571
Section
2571. 121.08 (4) (a) 1. of the statutes is amended to read:
121.08 (4) (a) 1. In the 2009-10 and 2010-11 school year, add Add the amounts paid under s. 118.40 (2r) in the current school year, and in the 2011-12 school year and each school year thereafter, add the amounts paid under s. 118.40 (2r) in the 2010-11 school year.
32,2571d
Section 2571d. 121.08 (4) (a) 2. of the statutes is amended to read:
121.08 (4) (a) 2. Divide the sum under subd. 1. by the total amount of state aid that all school districts are eligible to be paid from the appropriation under s. 20.255 (2) (ac), calculated as if the reduction under par. (b) or (br) had not occurred.
32,2571h
Section 2571h. 121.08 (4) (a) 3. of the statutes is amended to read:
121.08 (4) (a) 3. Multiply the amount of state aid that the school district is eligible to be paid from the appropriation under s. 20.255 (2) (ac), calculated as if the reduction under par. (b) or (br) had not occurred, by the quotient under subd. 2.
32,2571q
Section 2571q. 121.08 (4) (br) of the statutes is created to read:
121.08 (4) (br) The amount of state aid that an eligible school district is eligible to be paid from the appropriation under s. 20.255 (2) (ac) shall also be reduced by the amount calculated by multiplying the amounts paid under s. 118.60 (4) and (4m) in the first school year that begins after a school district is identified as an eligible school district under s. 118.60 (1m) or 2011 Wisconsin Act .... (this act), section 9137 (3u), and in each school year thereafter by 38.4 percent.
32,2571t
Section 2571t. 121.08 (4) (d) of the statutes is amended to read:
121.08 (4) (d) The state superintendent shall ensure that the total amount of aid reduction under pars. (a) and
, (b), and (br) lapses to the general fund.
32,2573g
Section 2573g. 121.90 (2) (am) 5. of the statutes is created to read:
121.90 (2) (am) 5. Amounts received in the 2011-12 school year under 2011 Wisconsin Act .... (this act), section 9137 (3q).
32,2574a
Section 2574a. 121.905 (1) of the statutes is amended to read:
121.905 (1) In this section, "revenue ceiling" means $9,000 in the 2009-10 2011-12 school year and in the 2010-11 2012-13 school year and
$9,800 $9,100 in the 2013-14 school year and in any subsequent school year.
32,2575b
Section 2575b. 121.905 (3) (c) 3r. of the statutes is amended to read:
121.905 (3) (c) 3r. For the limit for the 2011-12 school year, add $275 to multiply the result under par. (b) by 0.945.
32,2576b
Section 2576b. 121.905 (3) (c) 4. of the statutes is amended to read:
121.905 (3) (c) 4. For the limit for the 2012-13 school year or for any school year thereafter, add
the result under s. 121.91 (2m) (h) 2. $50 to the result under par. (b).
32,2576c
Section 2576c. 121.905 (3) (c) 5. of the statutes is created to read:
121.905 (3) (c) 5. For the limit for the 2013-14 school year and any school year thereafter, make no adjustment to the result under par. (b).
32,2580
Section
2580. 121.91 (2m) (g) 2. of the statutes is repealed.
32,2581
Section
2581. 121.91 (2m) (g) 3. of the statutes is amended to read:
121.91 (2m) (g) 3. Multiply the result under subd. 2. 1. by the average of the number of pupils enrolled in the current and the 2 preceding school years.
32,2582
Section
2582. 121.91 (2m) (g) 4. of the statutes is created to read:
121.91 (2m) (g) 4. Multiply the result under subd. 3. by 0.055.
32,2583
Section
2583. 121.91 (2m) (g) 5. of the statutes is created to read:
121.91 (2m) (g) 5. Subtract the product under subd. 4. from the result under subd. 3.
32,2584
Section
2584. 121.91 (2m) (h) (intro.) of the statutes is amended to read:
121.91 (2m) (h) (intro.) Except as provided in subs. (3), (4), and (8), no school district may increase its revenues for the 2012-13 school year or for any school year thereafter to an amount that exceeds the amount calculated as follows:
32,2585
Section
2585. 121.91 (2m) (h) 2. of the statutes is repealed.
32,2586g
Section 2586g. 121.91 (2m) (h) 3. of the statutes is amended to read:
121.91 (2m) (h) 3. Add $50 to the result under subd. 1. to the result under subd. 2.
32,2586r
Section 2586r. 121.91 (2m) (i) of the statutes is created to read:
121.91 (2m) (i) Except as provided in subs. (3), (4), and (8), no school district may increase its revenues for the 2013-14 school year or for any school year thereafter to an amount that exceeds the amount calculated as follows:
1. Divide the sum of the amount of state aid received in the previous school year and property taxes levied for the previous school year, excluding property taxes levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4) (c), by the average of the number of pupils enrolled in the 3 previous school years.
2. Multiply the result under subd. 1. by the average of the number of pupils enrolled in the current and the 2 preceding school years.
32,2587g
Section 2587g. 121.91 (2m) (r) 1. b. of the statutes is amended to read:
121.91 (2m) (r) 1. b. Add an amount equal to the amount of revenue increase per pupil allowed under this subsection for the previous school year multiplied by the sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal to the result under subd. 1. a., except that in calculating the limit for the 2009-10 or 2010-11 school year, add $200 to the result under subd. 1. a., and in calculating the limit for the 2011-12 school year, add $275 to multiply the result under subd. 1. a. by 0.945, in calculating the limit for the 2012-13 school year, add $50 to the result under subd. 1. a., and in calculating the limit for the 2013-14 school year and any school year thereafter, make no adjustment to the result under subd. 1. a.
32,2587r
Section 2587r. 121.91 (2m) (s) 1. b. of the statutes is amended to read:
121.91 (2m) (s) 1. b. Add an amount equal to the amount of revenue increase per pupil allowed under this subsection for the previous school year multiplied by the sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal to the result under subd. 1. a., except that in calculating the limit for the 2009-10 or 2010-11 school year, add $200 to the result under subd. 1. a., and in calculating the limit for the 2011-12 school year, add $275 to multiply the result under subd. 1. a. by 0.945, in calculating the limit for the 2012-13 school year, add $50 to the result under subd. 1. a., and in calculating the limit for the 2013-14 school year and any school year thereafter, make no adjustment to the result under subd. 1. a.
32,2596
Section
2596. 121.91 (2m) (t) 1. (intro.) of the statutes is amended to read:
121.91 (2m) (t) 1. (intro.) If 2 or more school districts are consolidated under s. 117.08 or 117.09, except as follows, in the 2011-12 school year, the consolidated school district's revenue limit shall be determined as provided under par. (e) except as follows (g), in the 2012-13 school year, the consolidated school district's revenue limit shall be determined as provided under par. (h), and in the 2013-14 school year and in each school year thereafter, the consolidated school district's revenue limit shall be determined as provided under par. (i):
32,2598
Section
2598. 121.91 (4) (L) of the statutes is repealed.
32,2599
Section
2599. 121.91 (4) (m) of the statutes is repealed.
32,2600
Section
2600. 121.91 (4) (n) of the statutes is repealed.
32,2600m
Section 2600m. 121.91 (4) (o) 1. of the statutes is amended to read:
121.91 (4) (o) 1. If a school board adopts a resolution to do so, the limit otherwise applicable to a school district under sub. (2m) in any school year is increased by the amount spent by the school district in that school year on a project to implement energy efficiency measures
, and renewable or to purchase energy efficiency products, that result including the payment of debt service on bonds or notes issued to finance the project, if the project results in the avoidance of, or reduction in, energy costs. The department shall promulgate rules to implement this subdivision, including eligibility standards for school districts or operational costs, the project is governed by a performance contract entered into under s. 66.0133, and the bonds or notes issued to finance the project, if any, are issued for periods not exceeding 20 years. If a school board issues bonds or notes to finance a project described in this subdivision, a resolution adopted by a school board under this subdivision is valid for each school year in which the school board pays debt service on the bonds or notes.
32,2601m
Section 2601m. 121.91 (4) (q) of the statutes is created to read:
121.91 (4) (q) 1. The limit otherwise applicable to a school district under sub. (2m) is increased by an amount equal to the amount of any refunded or rescinded property taxes paid by the school board in the year of the levy if the valuation represented by the refunded or rescinded property taxes result in a redetermination of the school district's equalized valuation by the department of revenue under s. 74.41.
2. Any additional revenue received by a school district under this paragraph shall not be included in the base for determining the school district's limit under sub. (2m) for the following school year.
32,2602
Section
2602. 121.91 (7) of the statutes is amended to read:
121.91 (7) Except as provided in sub. (4) (f) 2. and (L) to, (o), and (q) and (8), if an excess revenue is approved under sub. (3) for a recurring purpose or allowed under sub. (4), the excess revenue shall be included in the base for determining the limit for the next school year for purposes of this section. If an excess revenue is approved under sub. (3) for a nonrecurring purpose, the excess revenue shall not be included in the base for determining the limit for the next school year for purposes of this section.
32,2603g
Section 2603g. 121.91 (8) of the statutes is amended to read:
121.91 (8) If a school district's initial revenue limit for the current school year, as calculated under s. 121.905 or sub. (2m), whichever is appropriate, before making any adjustments under sub. (3) or (4), is less than the amount determined by multiplying the amount under sub. (2m) (g) 1. or (h) 1. (i) 1. by the average of the number of pupils enrolled in the 3 preceding school years, the school district's initial revenue limit for the current school year, before making any adjustments under sub. (3) or (4), is the amount determined by multiplying the amount under sub. (2m) (g) 1. or (h) 1. (i) 1. by the average of the number of pupils enrolled in the 3 preceding school years. Any additional revenue received by a school district as a result of this subsection shall not be included in the base for determining the school district's limit under sub. (2m) for the following school year. This subsection does not apply to a school district's revenue limit calculated for the 2011-12 and 2012-13 school years.
32,2603m
Section 2603m. 125.01 of the statutes is amended to read:
125.01 Legislative intent. This chapter shall be construed as an enactment of the legislature's support for the 3-tier system for alcohol beverages production, distribution, and sale that, through uniform statewide regulation, provides this state regulatory authority over the production, storage, distribution, transportation, sale, and consumption of alcohol beverages by and to its citizens, for the benefit of the public health and welfare and this state's economic stability. Without the 3-tier system, the effective statewide regulation and collection of state taxes on alcohol beverages sales would be seriously jeopardized. It is further the intent of the legislature that without a specific statutory exception, all sales of alcohol beverages shall occur through the 3-tier system, from manufacturers to licensed wholesalers holding a permit to retailers to consumers. Face-to-face retail sales at licensed premises directly advance the state's interest in preventing alcohol sales to underage or intoxicated persons and the state's interest in efficient and effective collection of tax.
32,2604bc
Section 2604bc. 125.02 (15) of the statutes is renumbered 125.02 (15) (intro.) and amended to read:
125.02 (15) (intro.) "Primary source of supply" means any of the following:
(b) With respect to intoxicating liquor, the manufacturer, the rectifier, or the exclusive agent designated by the manufacturer or rectifier.
32,2604be
Section 2604be. 125.02 (15) (a) of the statutes is created to read:
125.02 (15) (a) With respect to fermented malt beverages, the brewer or brewpub that manufactured the fermented malt beverages or the exclusive agent designated by this brewer or brewpub.
32,2604bg
Section 2604bg. 125.02 (21) of the statutes is amended to read:
125.02 (21) "Wholesaler" means a person, other than a brewer, brewpub, manufacturer, or rectifier, who sells alcohol beverages to a licensed retailer or to another person who holds a permit or license to sell alcohol beverages at wholesale.
32,2604bi
Section 2604bi. 125.04 (12) (a) of the statutes is amended to read:
125.04 (12) (a) From place to place. Every alcohol beverage license or permit may be transferred to another place or premises within the same municipality. An alcohol beverage warehouse permit under s. 125.19, a winery permit under s. 125.53 or an intoxicating liquor wholesaler's permit under s. 125.54 may be transferred to another premises within this state. A Class "A" license and a wholesaler's license identified in s. 125.25 (2) (b) 2. may be transferred together as provided in s. 125.25 (2) (b) 4. if the receiving municipality approves the transfer. Transfers shall be made by the issuing authority upon payment of a fee of $10 to the issuing authority and, for transfers as provided in s. 125.25 (2) (b) 4., transfers shall be received and the validity of the transferred licenses recognized by the receiving municipality upon approval of the transfer by the receiving municipality and payment to the receiving municipality of an additional fee of $10 for each transferred license. No retail licensee, retail permittee, intoxicating liquor wholesaler or holder of a warehouse or winery permit is entitled to more than one transfer during the license or permit year. This paragraph does not apply to a license issued under s. 125.51 (4) (v) or to a reserve "Class B" license, as defined in s. 125.51 (4) (a).
32,2604bk
Section 2604bk. 125.05 (1) (d) of the statutes is amended to read:
