AB100-ASA1,1332,221
121.91
(6) In determining a school district's limit under sub. (2m) (c) for the
221997-98 school year, if the average of the number of pupils enrolled in the current
23and the 2 preceding school years, as calculated under sub. (2m) (c) 4., is more than
242% less than the average of the number of pupils enrolled in the 3 previous school
1years, as calculated under sub. (2m) (c) 1., the school district's limit shall be
2calculated as if the decrease had been 2%.
AB100-ASA1,1332,54
121.92
(2) (intro.) The
department
state superintendent shall do all of the
5following:
AB100-ASA1,1332,97
125.02
(14) "Person" means a natural person, sole proprietorship, partnership,
8limited liability company, corporation or association
or the owner of a single-owner
9entity that is disregarded as a separate entity under ch. 71.
AB100-ASA1,1332,1211
125.04
(5) (a) 1. Do not have an arrest or conviction record, subject to ss.
12111.321, 111.322
and, 111.335
and 125.12 (1) (b).
AB100-ASA1,1332,2214
125.04
(5) (a) 5. Have successfully completed within the 2 years prior to the
15date of application a responsible beverage server training course at any location that
16is offered by a technical college district and that conforms to curriculum guidelines
17specified by the technical college system board or a comparable training course that
18is approved by the department or the
department of education educational approval
19board. This subdivision does not apply to an applicant who held, or who was an agent
20appointed and approved under sub. (6) of a corporation or limited liability company
21that held, within the past 2 years, a Class "A", "Class A" or "Class C" license or a
22Class "B" or "Class B" license or permit or a manager's or operator's license.
AB100-ASA1,1333,824
125.04
(12) (a)
From place to place. Every alcohol beverage license or permit
25may be transferred to another place or premises within the same municipality. An
1alcohol beverage warehouse permit under s. 125.19, a winery permit under s. 125.53
2or an intoxicating liquor wholesaler's permit under s. 125.54 may be transferred to
3another premises within this state. Transfers shall be made by the issuing authority
4upon payment of a fee of $10. No retail licensee, retail permittee, intoxicating liquor
5wholesaler or holder of a warehouse or winery permit is entitled to more than one
6transfer during the license or permit year.
This paragraph does not apply to a license
7issued under s. 125.51 (4) (v) or to a reserve "Class B" license, as defined in s. 125.51
8(4) (a).
AB100-ASA1,1333,2110
125.10
(1) Authorization. Any A municipality may enact
regulations
11incorporating any part of this chapter and may prescribe additional regulations for
12the sale of a regulation relating to alcohol beverages
not in conflict with only if the
13regulation strictly conforms to this chapter.
The municipality may prescribe
14forfeitures or license suspension or revocation for violations of any such regulations.
15Regulations providing forfeitures or license suspension or revocation must be
16adopted by ordinance No regulation relating to alcohol beverages that is enacted on
17or before the effective date of this subsection .... [revisor inserts date], is valid unless
18the regulation strictly conforms to this chapter. Nothing in this subsection prohibits
19a municipality from continuing to enforce a regulation that is in effect on the effective
20date of this subsection .... [revisor inserts date], and that relates to alcohol beverages,
21if the regulation strictly conforms to this chapter.
AB100-ASA1, s. 2906gm
22Section 2906gm. 125.12 (1) of the statutes is renumbered 125.12 (1) (a) and
23amended to read:
AB100-ASA1,1334,3
1125.12
(1) (a)
Any Except as provided in par. (b), any municipality or the
2department may revoke, suspend or refuse to renew any license or permit under this
3chapter, as provided in this section.
AB100-ASA1,1334,65
125.12
(1) (b) 1. In this paragraph, "violation" means a violation of s. 125.07
6(1) (a), or a local ordinance that strictly conforms to s. 125.07 (1) (a).
AB100-ASA1,1334,117
2. No violation may be considered under this section or s.125.04 (5) (a) 1. unless
8the licensee or permittee has committed another violation within one year preceding
9the violation. If a licensee or permittee has committed 2 or more violations within
10one year, all violations committed within one year of a previous violation may be
11considered under this section or s. 125.04 (5) (a) 1.
AB100-ASA1,1334,2114
125.12
(2) (b) 2. If the licensee appears as required by the summons and denies
15the complaint, both the complainant and the licensee may produce witnesses,
16cross-examine witnesses and be represented by counsel. The licensee shall be
17provided a written transcript of the hearing at his or her expense. If the hearing is
18held before the municipal governing body and the complaint is found to be true, the
19license shall either be suspended for not less than 10 days nor more than 90 days or
20revoked
, except that, if a complaint under par. (ag) 4. is found to be true with respect
21to a license issued under s. 125.51 (4) (v), the license shall be revoked.
AB100-ASA1,1335,1324
125.12
(4) (b)
Procedure on hearing. If the licensee does not appear as required
25by the summons, the allegations of the complaint shall be taken as true and if the
1court finds the allegations sufficient, it shall order the license either suspended for
2not more than 90 days or revoked
, except that, for allegations under par. (ag) 6. with
3respect to a license issued under s. 125.51 (4) (v), it shall order the license revoked.
4The clerk of the court shall give notice of the suspension or revocation to the person
5whose license is suspended or revoked. If the licensee appears and answers the
6complaint, the court shall fix a date for the hearing not more than 30 days after the
7return date of the summons. The hearing shall be had before the court without a jury.
8If upon the hearing the court finds the allegations of the complaint to be true, it shall
9order the license either suspended for not more than 90 days or revoked
, except that,
10if upon the hearing the court finds allegations under par. (ag) 6. to be true with
11respect to a license issued under s. 125.51 (4) (v), the court shall order that license
12revoked. If the court finds the allegations of the complaint to be untrue, the
13complaint shall be dismissed.
AB100-ASA1,1335,2215
125.12
(5) Revocations or suspensions of, or refusals to renew, permits by
16the department. The department may, after notice and an opportunity for hearing,
17revoke, suspend or refuse to renew any retail permit issued by it for the causes
18provided in sub. (4) and any other permit issued by it under this chapter for any
19violation of this chapter or ch. 139
, except that, for a violation of sub. (4) (ag) 6. with
20respect to a license issued under s. 125.51 (4) (v), the department shall revoke the
21license. A revocation, suspension or refusal to renew is a contested case under ch.
22227.
AB100-ASA1, s. 2191
23Section
2191. 125.17 (6) (a) (intro.) of the statutes is amended to read:
AB100-ASA1,1336,524
125.17
(6) (a) (intro.) Except as provided in par. (b), no municipal governing
25body may issue an operator's license unless the applicant has successfully completed
1a responsible beverage server training course at any location that is offered by a
2technical college district and that conforms to curriculum guidelines specified by the
3technical college system board or a comparable training course that is approved by
4the department or the
department of education educational approval board, or
5unless the applicant fulfills one of the following requirements:
AB100-ASA1, s. 2907dd
6Section 2907dd. 125.51 (3) (e) of the statutes is renumbered 125.51 (3) (e) 1.
7and amended to read:
AB100-ASA1,1336,138
125.51
(3) (e) 1.
The Except as provided in subds. 2. and 3., the annual fee for
9a "Class B" license shall be
determined established by the municipal governing body
10and shall be the same for all "Class B" licenses, except that the minimum fee shall
11be $50 and the maximum fee shall be $500. The minimum fee
shall does not apply
12to licenses issued to bona fide clubs and lodges situated and incorporated in the state
13for at least 6 years.
AB100-ASA1,1336,2215
125.51
(3) (e) 2. Each municipal governing body shall establish the fee, in an
16amount not less than $10,000, for an initial issuance of a reserve "Class B" license,
17as defined in sub. (4) (a) 4., except that the fee for an initial issuance of a reserve
18"Class B" license to a bona fide club or lodge situated and incorporated in the state
19for at least 6 years is the fee established under subd. 1. for such a club or lodge. The
20fee under this subdivision is in addition to any other fee required under this chapter.
21The annual fee for renewal of a reserve "Class B" license, as defined in sub. (4) (a)
221., is the fee established under subd. 1.
AB100-ASA1,1336,2523
3. Each municipal governing body shall establish the annual fee for a "Class
24B" license issued under sub. (4) (v). The initial annual fee may be different from the
25annual fee to renew the license.
AB100-ASA1,1337,43
125.51
(4) (a) 4. "Reserve "Class B" license" means a license that is not issued
4by a municipality on July 1, 1997, and that is counted under par. (br).
AB100-ASA1,1337,76
125.51
(4) (am) No municipality may issue a license that would cause the
7municipality to exceed its quota.
AB100-ASA1,1337,109
125.51
(4) (b) (intro.)
Except as provided in pars. (c) and (d), the The quota of
10each municipality is the
sum of the following:
AB100-ASA1,1337,13
111g. The number of licenses issued in good faith by the municipality
under s.
12176.05 (21) (h), 1975 stats., plus whichever of the following is the largest: and in force
13on July 1, 1997.
AB100-ASA1, s. 2907hp
14Section 2907hp. 125.51 (4) (b) 1., 2., 3., 4. and 5. and (c) to (u) of the statutes
15are repealed.
AB100-ASA1,1337,1817
125.51
(4) (b) 1m. The number of the municipality's reserve "Class B" licenses
18determined under par. (bm) 3.
AB100-ASA1,1337,2120
125.51
(4) (bm) The clerk of each municipality shall record the number of
21licenses:
AB100-ASA1,1337,2322
1. Authorized to be issued by the municipality on July 1, 1997, under s. 125.51
23(4), 1995 stats.;
AB100-ASA1,1337,2424
2. Described in par. (b) 1g.; and
AB100-ASA1,1337,2525
3. That are reserve "Class B" licenses.
AB100-ASA1,1338,52
125.51
(4) (br) The number of reserve "Class B" licenses authorized to be issued
3by a municipality is 50% of the difference between the number of licenses determined
4under par. (bm) 1. and under par. (b) 1g., except that if the number so determined is
5not a whole number the number shall be rounded down to the nearest whole number.
AB100-ASA1,1338,97
125.51
(4) (v) Notwithstanding par. (am), if a municipality has issued a number
8of licenses equal to or exceeding its quota, the municipal governing body may issue
9a license for any of the following:
AB100-ASA1,1338,1010
1. A full-service restaurant that has a seating capacity of 300 or more persons.
AB100-ASA1,1338,13
112. A hotel that has 100 or more rooms of sleeping accommodations and that has
12either an attached restaurant with a seating capacity of 150 or more persons or a
13banquet room in which banquets attended by 400 or more persons may be held.
AB100-ASA1,1338,1815
134.72
(1) (a) "Facsimile machine" means a machine that transmits copies of
16documents by means of a telephone line, telegraph line, microwave, satellite,
cellular 17radio
wave, fiber optics, coaxial cable or any other transmission facility or any
18switching device.
AB100-ASA1,1338,2220
137.01
(1) (a) The governor shall appoint notaries public who shall be
21Wisconsin residents and at least 18 years of age. Applicants who are not attorneys
22shall file an application with the secretary of state and pay a
$15 $20 fee.
AB100-ASA1,1339,424
137.01
(2) (a) Any Wisconsin resident who is licensed to practice law in this
25state is entitled to a permanent commission as a notary public upon application to
1the secretary of state and payment of a
$15
$50 fee. The application shall include
2a certificate of good standing from the supreme court, the signature and post-office
3address of the applicant and an impression of the applicant's official seal, or imprint
4of the applicant's official rubber stamp.
AB100-ASA1,1339,66
139.01
(2g) "Department" means the department of revenue.
AB100-ASA1,1339,118
139.01
(2r) "File" means mail or deliver a document that the department
9prescribes to the department or, if the department prescribes another method of
10submitting or another destination, use that other method or submit to that other
11destination.
AB100-ASA1,1339,1513
139.01
(5m) "Pay" means mail or deliver funds to the department or, if the
14department prescribes another method of payment or another destination, use that
15other method or submit to that other destination.
AB100-ASA1,1339,1817
139.01
(9m) "Sign" means write one's signature or, if the department
18prescribes another method of authenticating, use that other method.
AB100-ASA1,1340,320
139.03
(2x) (a)
Floor tax imposed. On the date tax rate changes become
21effective under this section a floor tax is imposed upon every manufacturer, rectifier,
22wholesaler and retailer who is in possession of any intoxicating liquor held for resale
23on which the intoxicating liquor tax already has been imposed. The person shall
24determine the volume of that intoxicating liquor and shall file
with the department
25of revenue a return by the 15th day of the month following the month in which the
1new tax rate becomes effective
a return, together with and shall pay any tax due on
2it,
as determined under par. (b).
The department of revenue shall provide the returns
3required under this subsection.
AB100-ASA1,1340,75
139.05
(1) The tax imposed in s. 139.02 shall be paid
to the department on or
6before the
fifteenth 15th day of the month following the month in which such malt
7beverages are first sold in this state or shipped into this state.
AB100-ASA1,1340,199
139.05
(2a) For the purposes of subs. (1) and (2), the The payments and returns
10therein referred to shall be considered under subs. (1) and (2) that are mailed are 11furnished, filed or made on time, and payments therein referred to
shall be
12considered are timely
made, if mailed in a properly addressed envelope, with first
13class postage duly prepaid, which envelope is officially postmarked before midnight
14on the date prescribed for such furnishing, filing or making of such payment,
15provided such statement, return or payment is actually received by the secretary of
16revenue
or at the destination that the department prescribes within 5 days of the
17prescribed date.
Payments and returns that are not mailed are timely if they are
18received on or before the due date by the department or at the destination that the
19department prescribes.
AB100-ASA1,1341,621
139.05
(4) In order to ensure the payment of the tax under s. 139.02 together
22with all interest and penalties thereon, all persons required to make returns and
23payment of such tax shall first either deposit with the secretary security in the
24amount, and of a type, determined by the secretary or enter into a surety bond with
25corporate surety, both bond and surety to be approved by the secretary. The secretary
1shall require a bond in total amount equal to twice the taxpayer's estimated
2maximum monthly tax, ascertained in such manner as the secretary deems proper,
3and the secretary may increase or reduce the amount of the bond, except that the
4amount of such bond required of any one taxpayer shall not be less than $1,000 nor
5more than $100,000. These bonds shall be filed
with the secretary. The state shall
6not pay interest on security placed with the secretary.
AB100-ASA1,1341,188
139.05
(7) (b) Such license shall be issued by the secretary to persons who hold
9a valid certificate issued under s. 73.03 (50). The application for such license shall
10be verified and shall contain an agreement on the part of the brewer that the brewer
11shall observe all laws of this state relating to fermented malt beverages, and such
12other information and statements as the secretary may require. Any such brewer
13who has, directly or indirectly, violated any law of this state relating to fermented
14malt beverages shall not be entitled to such a license. The secretary may require the
15applicant to furnish
and file a bond
to be approved by the secretary payable to the
16state in an amount not less than $1,000 nor more than $5,000 conditioned upon the
17faithful compliance by the applicant with the undertakings set forth in the
18application for the license.
AB100-ASA1,1341,2220
139.06
(1) (c) Each person subject to the tax under s. 139.03 shall file an
21information report
prescribed by the secretary on the dates prescribed by the
22secretary.
AB100-ASA1, s. 2203
23Section
2203. 139.06 (2) (a) and (b) of the statutes are amended to read:
AB100-ASA1,1342,624
139.06
(2) (a) The taxes on wine containing not in excess of 21% of alcohol by
25volume shall be paid to and a monthly return filed
with the department on or before
1the 15th of the month following the month in which tax liability is incurred. Tax
2liability is incurred by the shipper when wine is shipped into the state. In the case
3of wine produced or bottled within the state and wine imported directly from a
4foreign country into the state by a Wisconsin permittee or winery licensee, tax
5liability is incurred by the permittee or winery licensee at the time of first sale within
6the state.
AB100-ASA1,1342,137
(b) All persons required to file a return and pay intoxicating liquor taxes shall
8first provide security in the amount, at the time and of the type required by the
9department
of revenue or enter into a surety bond with a corporate surety to secure
10payment of the tax with bond and surety to be approved by the department. Such
11bond shall be twice the department's estimate of the taxpayer's maximum monthly
12tax liability but shall not be less than $1,000 nor more than $100,000. The bonds
13shall be filed
with the department.
AB100-ASA1,1342,2115
139.06
(3) In shipping intoxicating liquor in bulk for the purpose of bottling or
16rectifying to a rectifier located within the state, the manufacturer shall securely affix
17thereto a label or statement, in such form as is prescribed by the secretary, reciting
18that the shipment is made for the purpose of bottling or rectifying. Each
19manufacturer making such shipments shall file an information report
with the
20secretary as the secretary prescribes, showing that shows the dates and quantities
21of shipments and the name and address of each consignee.
AB100-ASA1,1343,8
23139.096 Failure to file. If any taxpayer required to file any return fails to do
24so within the time prescribed, the taxpayer shall, on the written demand of the
25department, file the return within 20 days after
the mailing
of it the demand and at
1the same time pay the tax due on its basis. If the taxpayer fails within that time to
2file the return, the department shall prepare the return from its own knowledge and
3from the information that it obtains and on that basis shall assess a tax, which shall
4be paid within 10 days after the department has mailed to the taxpayer a written
5notice of the amount and a demand for its payment. In any action or proceeding in
6respect to the assessment, the taxpayer shall have the burden of establishing the
7incorrectness or invalidity of any return or assessment made by the department
8because of the failure of the taxpayer to
make file a return.