AB100-ASA1-AA1,282,108
BEVERAGE, CONTROLLED SUBSTANCES
9
AND TOBACCO TAXES
;
10
amusement device fee;
AB100-ASA1-AA1,282,11
11vending machine permits".
AB100-ASA1-AA1,282,2114
139.03
(2x) (d)
Late filing fee. Any person who fails to file a floor tax return
15when due shall pay a late filing fee of $10. A return
that is mailed shall be considered
16filed in time if it is mailed in a properly addressed envelope with 1st class postage
17duly prepaid, if the envelope is officially postmarked on the date due and if the return
18is actually received by the department
or at the destination that the department
19prescribes within 5 days of the due date.
A return that is not mailed is timely if it
20is received on or before the due date by the department or at the destination that the
21department prescribes.".
AB100-ASA1-AA1,283,4
1139.09 Registration. Every brewer, bottler, manufacturer, rectifier,
2wholesaler or retailer liable for payment of the occupational tax imposed in ss. 139.01
3to 139.25 shall
apply for hold a valid certificate under s. 73.03 (50). The secretary
4shall assign the person a registration number.".
AB100-ASA1-AA1,283,13
9139.323 Refunds to Indian tribes. (intro.) The department shall refund
1070% 50%, unless this state and the tribe agree to a lower percentage, of the taxes
11collected under s. 139.31 (1) in respect to sales on reservations or trust lands of an
12Indian tribe to the tribal council of the tribe having jurisdiction over the reservation
13or trust land on which the sale is made if all the following conditions are fulfilled:".
AB100-ASA1-AA1,284,416
139.81
(1) No person may sell or take orders for tobacco products for resale in
17this state for any manufacturer or permittee
without first obtaining unless the
18person has filed an application for and obtained a valid certificate under s. 73.03 (50)
19and a salesperson's permit from the department. No manufacturer or permittee
20shall authorize any person to sell or take orders for tobacco products in this state
21without first having such person secure unless the person has filed an application
22for and obtained a valid certificate under s. 73.03 (50) and a salesperson's permit.
23The fee for the permit is $2. Each application for a permit shall disclose the name
24and address of the employer and shall remain effective only while the salesperson
1represents the named employer. If the salesperson is thereafter employed by another
2manufacturer or permittee the salesperson shall obtain a new salesperson's permit.
3Each manufacturer and permittee shall notify the department within 10 days after
4the resignation or dismissal of any salesperson holding a permit.".
AB100-ASA1-AA1,284,7
6"
Section 2980r. Subchapter VI of chapter 139 [precedes 139.98] of the statutes
7is created to read:
AB100-ASA1-AA1,284,98
chapter 139
9subchapter vi
AB100-ASA1-AA1,284,1010
vending machine permits
AB100-ASA1-AA1,284,11
11139.98 Definitions. In this subchapter:
AB100-ASA1-AA1,284,12
12(1) "Department" means the department of revenue.
AB100-ASA1-AA1,284,16
13(2) "Vending machine" means any self-service device offered for public use
14that, upon insertion of a coin or token, or by other means, dispenses unit servings of
15food or a beverage, either in bulk or in a package, without the necessity of
16replenishing the device between each vending operation.
AB100-ASA1-AA1,284,22
17139.981 Permit. (1) No person may operate a vending machine unless that
18person has applied to the department for a permit, paid the required fee and
19displayed on the vending machine, in a manner that the department specifies, a
20decal that the department provides and that is evidence that the permit fee has been
21paid. The department may not issue a permit to any person who is delinquent in the
22payment of any tax. Permits expire on January 1.
AB100-ASA1-AA1,285,4
23(2) The fee required under sub. (1) is $65 for vending machines that are in
24service at any time before July 1 plus $1 if the machine is located in a county that
1imposes a tax under subch. V of ch. 77 and $31 for vending machines that are placed
2in service on July 1 or later, except that the fee for vending machines that dispense
3no food or beverage that costs more than 25 cents is $10, regardless of the date on
4which the vending machine is placed in service.
AB100-ASA1-AA1,285,6
5139.982 Operating without a permit. If a person who has not obtained the
6necessary permit operates a vending machine:
AB100-ASA1-AA1,285,8
7(1) The department or the entity with which it has contracted shall seal the
8vending machine and render it inoperative.
AB100-ASA1-AA1,285,15
9(2) The department or the entity with which it has contracted shall notify the
10owner of the vending machine that the fee is due within 10 days and that its amount
11is double the appropriate amount under s. 139.981 (2). If the department or the
12entity with which it has contracted cannot determine the vending machine's owner,
13it shall so notify the owner of the premises. The department or the entity with which
14it has contracted shall remit 50% to the department of administration for deposit in
15the general fund.
AB100-ASA1-AA1,285,18
16(3) If the owner of the vending machine does not pay a fee due under sub. (2),
17the owner shall pay $250 to the department or to the entity with which it has
18contracted.
AB100-ASA1-AA1,285,22
19139.983 Administration. (1) The department shall administer, or contract
20for administration of, the permit under this subchapter. The department of
21administration shall credit to the appropriation under s. 20.566 (1) (ge) $2 for each
22$10 permit and $8 for each other permit that is issued during the year.
AB100-ASA1-AA1,285,24
23(2) Sections 77.52 (18) and 77.61 (5) and (12), as they apply to the taxes under
24subch. III of ch. 77, apply to the fee under this subchapter.".
AB100-ASA1-AA1,286,3
2"
Section 2980m. Subchapter V of chapter 139 [precedes 139.97] of the statutes
3is created to read:
AB100-ASA1-AA1,286,66
Amusement Device Fee
AB100-ASA1-AA1,286,12
7139.97 Jukeboxes and amusement devices; permit; restrictions. (1) 8Permit required. No person may set up jukeboxes or amusement devices that the
9person does not own and that are activated by a coin, currency, token or similar thing
10of value without obtaining a permit from the department of revenue to engage in such
11business. A permittee shall conspicuously display his or her name and permit
12number on each device that the permittee sets up. Permits expire on June 30.
AB100-ASA1-AA1,286,13
13(2) Fee. The annual fee for the permit under sub. (1) is $500.
AB100-ASA1-AA1,286,15
14(3) Forms. The department of revenue shall prescribe the application forms
15for the permit required by this section.
AB100-ASA1-AA1,286,18
16(4) Additional requirements. (a) The department of revenue may issue a
17permit to a natural person only if the natural person fulfills all of the following
18requirements:
AB100-ASA1-AA1,286,2019
1. Subject to ss. 111.321, 111.322 and 111.335, has not been convicted of a felony
20that is substantially related to the amusement device business.
AB100-ASA1-AA1,286,2221
2. Has been a resident of this state continuously for at least 90 days prior to the
22date of application.
AB100-ASA1-AA1,286,2323
3. Has obtained a permit under s. 77.52 (9).
AB100-ASA1-AA1,287,2
1(b) The department of revenue may issue a permit to a corporation or other
2business entity only if all of the following requirements are fulfilled:
AB100-ASA1-AA1,287,73
1. Subject to ss. 111.321, 111.322 and 111.335, neither the corporation or other
4business entity nor any of its members or managers have been convicted of a felony
5that is substantially related to the amusement device business unless the
6corporation or other business entity has terminated its relationship with all the
7natural persons whose actions directly contributed to the conviction.
AB100-ASA1-AA1,287,98
2. The agent of the corporation or other business entity has been a resident of
9this state continuously for at least 90 days prior to the date of application.
AB100-ASA1-AA1,287,1110
3. The corporation or other business entity has obtained a permit under s. 77.52
11(9).
AB100-ASA1-AA1,287,13
12(5) Revocation. The department of revenue may revoke a permit issued under
13this section after a hearing if the permittee does any of the following:
AB100-ASA1-AA1,287,1514
(a) Uses force, violence or threats of force or violence to obtain locations for
15jukeboxes or amusement devices.
AB100-ASA1-AA1,287,1616
(b) Does not satisfy all of the requirements for a permit under this section.
AB100-ASA1-AA1,287,20
17(6) Written denial or revocation. Any department of revenue denial of an
18application for a permit issued under sub. (1) or order of revocation of the permit shall
19be in writing and shall give the reasons for the denial or revocation. The denial or
20revocation is subject to review under ch. 227.
AB100-ASA1-AA1,288,2
21(7) Penalty. No person holding a permit issued under this section may engage
22in the loan, use or forbearance of money, goods or things in action to any person who
23owns or manages premises where a jukebox or amusement device may be set up. Any
24person who violates this subsection shall be fined not more than $10,000 or
25imprisoned for not more than one year in the county jail or both. If the holder of a
1permit issued under this section is convicted of a violation of this subsection, the
2department of revenue shall revoke the permit.
AB100-ASA1-AA1,288,4
3(8) General penalty. A person who violates this section other than sub. (7) may
4be fined not less than $1,000 or imprisoned for not more than 9 months or both.
AB100-ASA1-AA1,288,6
5(9) Seizure. The department of revenue may seize any property for which a
6permit is required under sub. (1) and for which no permit is issued.
AB100-ASA1-AA1,288,9
7(10) Exemption. This section does not apply to persons holding cigarette
8vending machine operators' permits under s. 139.34 (1) who do not lease or operate
9jukeboxes or amusement devices.".
AB100-ASA1-AA1,288,1712
145.02
(4) (a) The department shall prescribe rules as to the qualifications,
13examination and licensing of master and journeyman plumbers and restricted
14plumber licensees, for the licensing of utility contractors, for the registration of
15plumbing apprentices and pipe layers and for the registration and training of
16registered learners.
The plumbers council, created under s. 15.157 (6), shall advise
17the department in formulating the rules.".
AB100-ASA1-AA1,288,2322
149.10
(8b) "Plan administrator" means the fiscal agent specified in s. 149.16
23(1).".
AB100-ASA1-AA1,289,5
3891. Page 1355, line 7: delete "A provider" and substitute "Except for
4copayments, coinsurance or deductibles required or authorized under the plan, a
5provider".
AB100-ASA1-AA1,289,14
14"1. A total of 60% from the following sources, calculated as follows:
AB100-ASA1-AA1,289,2015
a. First, from premiums from eligible persons with coverage under s. 149.14 set
16at 150% of the rate that a standard risk would be charged under an individual policy
17providing substantially the same coverage and deductibles as are provided under the
18plan, including amounts received for premium and deductible subsidies under ss.
1920.435 (5) (ah) and 149.144, and from premiums collected from eligible persons with
20coverage under s. 149.146 set in accordance with s. 149.146 (2) (b).
AB100-ASA1-AA1,289,2221
b. Second, from the appropriation under s. 20.435 (5) (gh), to the extent that
22the amounts under subd. 1. a. are insufficient to pay 60% of plan costs.
AB100-ASA1-AA1,290,8
1c. Third, by increasing premiums from eligible persons with coverage under s.
2149.14 to more than 150% but not more than 200% of the rate that a standard risk
3would be charged under an individual policy providing substantially the same
4coverage and deductibles as are provided under the plan, including amounts received
5for premium and deductible subsidies under ss. 20.435 (5) (ah) and 149.144, and by
6increasing premiums from eligible persons with coverage under s. 149.146 in
7accordance with s. 149.146 (2) (b), to the extent that the amounts under subd. 1. a.
8and b. are insufficient to pay 60% of plan costs.
AB100-ASA1-AA1,290,139
d. Fourth, notwithstanding subd. 2., by increasing insurer assessments,
10excluding assessments under s. 149.144, and adjusting provider payment rates,
11excluding adjustments to those rates under ss. 149.144 and 149.15 (3) (e), in equal
12proportions and to the extent that the amounts under subd. 1. a. to c. are insufficient
13to pay 60% of plan costs.
AB100-ASA1-AA1,290,1414
2. A total of 40% as follows:
AB100-ASA1-AA1,290,1615
a. Fifty percent from insurer assessments, excluding assessments under s.
16149.144.
AB100-ASA1-AA1,290,1817
b. Fifty percent from adjustments to provider payment rates, excluding
18adjustments to those rates under ss. 149.144 and 149.15 (3) (e).
AB100-ASA1-AA1,290,22
19(2) (a) Prior to each plan year, the department shall estimate the operating and
20administrative costs of the plan and the costs of the premium reductions under s.
21149.165 and the deductible reductions under s. 149.14 (5) (a) for the new plan year
22and do all of the following:
AB100-ASA1-AA1,291,423
1. a. Estimate the amount of enrollee premiums that would be received in the
24new plan year if the enrollee premiums were set at a level sufficient, when including
25amounts received for premium and deductible subsidies under ss. 20.435 (5) (ah) and
1149.144 and from premiums collected from eligible persons with coverage under s.
2149.146 set in accordance with s. 149.146 (2) (b), to cover 60% of the estimated plan
3costs for the new plan year, after deducting from the estimated plan costs the amount
4available in the appropriation under s. 20.435 (5) (af) for that plan year.
AB100-ASA1-AA1,291,65
b. Estimate the amount of enrollee premiums that will be received under sub.
6(1) (b) 1. a.
AB100-ASA1-AA1,291,127
c. If the amount estimated to be received under subd. 1. a. is less than the
8amount estimated to be received under subd. 1. b., direct the plan administrator to
9provide to the department, prior to the beginning of the plan year and according to
10procedures specified by the department, the amount of the difference. The
11department shall deposit all amounts received under this subd. 1. c. in the
12appropriation account under s. 20.435 (5) (gh).
AB100-ASA1-AA1,291,1813
2. After making the determinations under subd. 1., by rule set premium rates
14for the new plan year, including the rates under s. 149.146 (2) (b), in the manner
15specified in sub. (1) (b) 1. a. and c. and such that a rate for coverage under s. 149.14
16is not less than 150% nor more than 200% of the rate that a standard risk would be
17charged under an individual policy providing substantially the same coverage and
18deductibles as are provided under the plan.
AB100-ASA1-AA1,291,2219
3. By rule set the total insurer assessments under s. 149.13 for the new plan
20year by estimating and setting the assessments at the amount necessary to equal the
21amounts specified in sub. (1) (b) 1. d. and 2. a. and notify the commissioner of the
22amount.
AB100-ASA1-AA1,291,2523
4. By the same rule as under subd. 3. adjust the provider payment rate for the
24new plan year by estimating and setting the rate at the level necessary to equal the
25amounts specified in sub. (1) (b) 1. d. and 2. b. and as provided in s. 149.145.
AB100-ASA1-AA1,292,6
1(b) In setting the premium rates under par. (a) 2., the insurer assessment
2amount under par. (a) 3. and the provider payment rate under par. (a) 4. for the new
3plan year, the department shall include any increase or decrease necessary to reflect
4the amount, if any, by which the rates and amount set under par. (a) for the current
5plan year differed from the rates and amount which would have equaled the amounts
6specified in sub. (1) (b) in the current plan year.
