Amendment SSA1-AB133

AB133-SSA1,1132,16 121.905 (1) In this section, "revenue ceiling" means $5,900 $6,300 in the 1997-98 1999-2000 school year and in any subsequent school year means $6,100 $6,500.

AB133-SSA1, s. 2149 Section 2149. 121.905 (3) (a) 1. of the statutes is amended to read:

AB133-SSA1,1132,25 121.905 (3) (a) 1. Except as provided under subd. 2., calculate the sum of the amount of state aid received under ss. 121.08 and 121.105 and subch. VI in the previous school year and property taxes levied for the previous school year, excluding funds described under s. 121.91 (4) (c), and the costs of the county children with disabilities education board program, as defined in s. 121.135 (2) (a) 2., for pupils who were school district residents and solely enrolled in a special education program provided by a county children with disabilities education board in the previous school year.

AB133-SSA1, s. 2151 Section 2151. 121.905 (4) of the statutes is renumbered 121.905 (4) (a) and amended to read:

AB133-SSA1,1133,5 121.905 (4) (a) A school district that is exempt from the revenue limits under sub. (2) may not increase its base revenue per member to an amount that is greater than its revenue ceiling unless that.

AB133-SSA1,1133,7 (b) 1. A school district follows may increase its revenue ceiling by following the procedures prescribed in s. 121.91 (3).

AB133-SSA1, s. 2152 Section 2152. 121.905 (4) (b) 2. of the statutes is created to read:

AB133-SSA1,1133,11 121.905 (4) (b) 2. The department shall, under s. 121.91 (4), adjust the revenue ceiling otherwise applicable to a school district under this section as if the revenue ceiling constituted a revenue limit under s. 121.91 (2m).

AB133-SSA1, s. 2153 Section 2153. 121.91 (2m) (d) (intro.) of the statutes is amended to read:

AB133-SSA1,1133,15 121.91 (2m) (d) (intro.) Except as provided in subs. (3) and (4), no school district may increase its revenues for the 1998-99 school year or for any school year thereafter to an amount that exceeds the amount calculated as follows:

AB133-SSA1, s. 2154 Section 2154. 121.91 (2m) (e) of the statutes is renumbered 121.91 (2m) (r), and 121.91 (2m) (r) 1. (intro.) and b. and 2., as renumbered, are amended to read:

AB133-SSA1,1133,21 121.91 (2m) (r) 1. (intro.) Notwithstanding pars. (c) and, (d) and (e), if a school district is created under s. 117.105, its revenue limit under this section for the school year beginning with the effective date of the reorganization shall be determined as follows except as provided under subs. (3) and (4):

AB133-SSA1,1133,25 b. Add $206 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.

AB133-SSA1,1134,3 2. If a school district is created under s. 117.105, the following adjustments to the calculations under pars. (c) and, (d) and (e) apply for the 2 school years beginning on the July 1 following the effective date of the reorganization:

AB133-SSA1,1134,10 a. For the school year beginning on the first July 1 following the effective date of the reorganization the number of pupils in the previous school year shall be used under pars. (c) 1. and, (d) 1. and (e) 1. instead of the average of the number of pupils in the 3 previous school years, and for the school year beginning on the 2nd July 1 following the effective date of the reorganization the average of the number of pupils in the 2 previous school years shall be used under pars. (c) 1. and, (d) 1. and (e) 1. instead of the average of the number of pupils in the 3 previous school years.

AB133-SSA1,1134,14 b. For the school year beginning on the first July 1 following the effective date of the reorganization the average of the number of pupils in the current and the previous school years shall be used under pars. (c) 4. and , (d) 4. and (e) 3. instead of the average of the number of pupils in the current and the 2 preceding school years.

AB133-SSA1, s. 2155 Section 2155. 121.91 (2m) (e) of the statutes is created to read:

AB133-SSA1,1134,18 121.91 (2m) (e) Except as provided in subs. (3) and (4), no school district may increase its revenues for the 1999-2000 school year or for any school year thereafter to an amount that exceeds the amount calculated as follows:

AB133-SSA1,1134,22 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 funds described under sub. (4) (c), by the average of the number of pupils enrolled in the 3 previous school years.

AB133-SSA1,1134,25 2. Multiply the amount of the revenue increase per pupil allowed under this subsection for the previous school year by the sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal.

AB133-SSA1,1135,1 3. Add the result under subd. 1. to the result under subd. 2.

AB133-SSA1,1135,3 4. Multiply the result under subd. 3. by the average of the number of pupils enrolled in the current and the 2 preceding school years.

AB133-SSA1, s. 2157 Section 2157. 121.91 (3) (d) of the statutes is renumbered 121.91 (7) and amended to read:

AB133-SSA1,1135,12 121.91 (7) If Except as provided in sub. (4) (f) 2., if an excess revenue is approved under this subsection 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 this subsection 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.

AB133-SSA1, s. 2158 Section 2158. 121.91 (4) (f) of the statutes is amended to read:

AB133-SSA1,1135,20 121.91 (4) (f) 1. For the 1998-99 1999-2000 school year or any school year thereafter, if the average of the number of pupils enrolled in the current and the 2 preceding school years, as calculated under sub. (2m) (d) 4., is less than the average of the number of pupils enrolled in the 3 previous school years, as calculated under sub. (2m) (d) 1., the limit otherwise applicable under sub. (2m) (d) (e) is increased by the additional amount that would have been calculated had the decline in average enrollment been 25% of what it was.

AB133-SSA1,1135,23 2. Any additional revenue received by a school district as a result of subd. 1. shall not be included in the base for determining the school district's limit under sub. (2m) (d) (e) for the following school year.

AB133-SSA1, s. 2158g Section 2158g. 121.91 (4) (fm) of the statutes is created to read:

AB133-SSA1,1136,6 121.91 (4) (fm) 1. Beginning in the 1999-2000 school year, if the average of the number of pupils enrolled in the current and the 2 preceding school years is more than the average of the number of pupils enrolled in the 3 previous school years, the limit otherwise applicable under sub. (2m) (e) is decreased by the difference between that limit and the amount that would have been calculated had the increase in average enrollment been 75% of what it was.

AB133-SSA1,1136,9 2. Any decrease in revenue received by a school district as a result of subd. 1. shall not be excluded from the base for determining the school district's limit under sub. (2m) (e) in the following school year.

AB133-SSA1, s. 2159 Section 2159. 121.92 (title) of the statutes is amended to read:

AB133-SSA1,1136,11 121.92 (title) Penalty for exceeding revenue ceiling or limit.

AB133-SSA1, s. 2160 Section 2160. 121.92 (1) of the statutes is amended to read:

AB133-SSA1,1136,15 121.92 (1) In this section, "excess revenue" means the amount by which a school district's revenue exceeds the maximum allowed its ceiling under s. 121.905 or its limit under s. 121.91.

AB133-SSA1, s. 2161 Section 2161. 121.92 (2) (a) of the statutes is amended to read:

AB133-SSA1,1136,20 121.92 (2) (a) Deduct from the state aid payment to a school district under s. 121.08 in the school year in which the school district exceeded the revenue ceiling or limit an amount equal to the excess revenue for the school district or the amount of those aids, whichever is less.

AB133-SSA1, s. 2162 Section 2162. 121.92 (2) (b) of the statutes is amended to read:

AB133-SSA1,1137,2 121.92 (2) (b) If the amount of the deduction under par. (a) is insufficient to cover the excess revenue, deduct from the other state aid payments to the school district in the school year in which the school district exceeded the revenue ceiling or limit an amount equal to the remaining excess revenue or the amount of those payments, whichever is less.

AB133-SSA1, s. 2163 Section 2163. 121.92 (2) (e) of the statutes is amended to read:

AB133-SSA1,1137,5 121.92 (2) (e) Ensure that the amount of the excess revenue is not included in determining the school district's limits ceiling or limit in the succeeding school year.

AB133-SSA1, s. 2165e Section 2165e. 125.26 (2s) of the statutes is created to read:

AB133-SSA1,1137,7 125.26 (2s) (a) In this subsection:

AB133-SSA1,1137,9 1. "Coliseum" means a multipurpose facility designed principally for sports events, with a capacity of 18,000 or more persons.

AB133-SSA1,1137,12 2. "Concessionaire" means a person designated by the owner or operator of a coliseum to operate premises in the coliseum and to provide fermented malt beverages to holders of coliseum suites.

AB133-SSA1,1138,8 (b) Notwithstanding s. 125.04 (3) (a) 3. and (9), a Class "B" license authorizes a person operating a coliseum or a concessionaire to furnish the holder of a coliseum suite who has attained the legal drinking age with a selection of fermented malt beverages in the coliseum suite that is not part of the Class "B" premises. Fermented malt beverages furnished under this paragraph shall be furnished in original packages or containers and stored in a cabinet, refrigerator or other secure storage place. The cabinet, refrigerator or other secure storage place or the coliseum suite must be capable of being locked. The cabinet, refrigerator or other secure storage place or the coliseum suite shall be locked, or the fermented malt beverages shall be removed from the coliseum suite, when the coliseum suite is not occupied and when fermented malt beverages are not being furnished under this paragraph. Fermented malt beverages may be furnished at the time the holder occupies the coliseum suite, but for purposes of this chapter, the sale of fermented malt beverages furnished under this paragraph is considered to occur at the time and place that the holder pays for the fermented malt beverages. Notwithstanding s. 125.32 (3), the holder of a coliseum suite may pay for the fermented malt beverages at any time if he or she pays in accordance with the terms of an agreement with the person operating the coliseum or with the concessionaire. An individual who stocks or accepts payment for alcohol beverages under this paragraph shall be the licensee, the agent named in the license if the licensee is a corporation or limited liability company or the holder of a manager's or operator's license or be supervised by one of those individuals.

AB133-SSA1, s. 2165j Section 2165j. 125.51 (3) (bs) of the statutes is created to read:

AB133-SSA1,1138,10 125.51 (3) (bs) 1. In this paragraph:

AB133-SSA1,1138,12 a. "Coliseum" means a multipurpose facility designed principally for sports events, with a capacity of 18,000 or more persons.

AB133-SSA1,1138,15 b. "Concessionaire" means a person designated by the owner or operator of a coliseum to operate premises in the coliseum and to provide intoxicating liquor to holders of coliseum suites.

AB133-SSA1,1139,11 2. Notwithstanding pars. (a) and (b) and s. 125.04 (3) (a) 3. and (9), a "Class B" license authorizes a person operating a coliseum to furnish the holder of a coliseum suite who has attained the legal drinking age with a selection of intoxicating liquor in the coliseum suite that is not part of the "Class B" premises. Intoxicating liquor furnished under this subdivision shall be furnished in original packages or containers and stored in a cabinet, refrigerator or other secure storage place. The cabinet, refrigerator or other secure storage place or the coliseum suite must be capable of being locked. The cabinet, refrigerator or other secure storage place or the coliseum suit shall be locked, or the intoxicating liquor shall be removed from the coliseum suit, when the coliseum suit is not occupied and when intoxicating liquor is not being furnished under this subdivision. Intoxicating liquor may be furnished at the time the holder of the coliseum suite occupies the coliseum suite, but for purposes of this chapter, the sale of intoxicating liquor furnished under this subdivision is considered to occur at the time and place that the holder pays for the intoxicating liquor. Notwithstanding s. 125.68 (4) (c), the holder of a coliseum suite may pay for the intoxicating liquor at any time if he or she pays in accordance with an agreement with the person operating the coliseum or with the concessionaire. An individual who stocks or accepts payment for alcohol beverages under this subdivision shall be the licensee, the agent named in the license if the licensee is a corporation or limited liability company or the holder of a manager's or operator's license or be supervised by one of those individuals.

AB133-SSA1, s. 2169g Section 2169g. 138.056 (1) (b) of the statutes is amended to read:

AB133-SSA1,1139,14 138.056 (1) (b) "Dwelling" includes a cooperative housing unit and a mobile home, as defined in s. 218.10 (2) 101.91 (2e).

AB133-SSA1, s. 2169m Section 2169m. 138.056 (1) (c) of the statutes is amended to read:

AB133-SSA1,1139,19 138.056 (1) (c) "Mobile home transaction" means a consumer credit sale, as defined in s. 421.301 (9), of or a consumer loan, as defined in s. 421.301 (12), secured by a first lien or equivalent security interest in a mobile home, as defined in s. 218.10 (2) 101.91 (2e).

AB133-SSA1, s. 2169r Section 2169r. 138.09 (7) (jm) 1. b. of the statutes is amended to read:

AB133-SSA1,1139,23 138.09 (7) (jm) 1. b. The loan administration fee is charged for a consumer loan that is secured primarily by an interest in real property or in a mobile home, as defined in s. 218.10 (2) 101.91 (2e).

AB133-SSA1, s. 2171 Section 2171. 139.30 (5) of the statutes is amended to read:

AB133-SSA1,1140,2 139.30 (5) "Indian tribe" means a federally recognized American Indian tribe or band in this state.

AB133-SSA1, s. 2171g Section 2171g. 139.30 (8) of the statutes is repealed.

AB133-SSA1, s. 2171m Section 2171m. 139.30 (13m) of the statutes is created to read:

AB133-SSA1,1140,6 139.30 (13m) "Trust lands" means any lands in this state held in trust by the U. S. government for the benefit of a tribe or a member of a tribe.

AB133-SSA1, s. 2172 Section 2172. 139.323 (intro.) of the statutes is amended to read:

AB133-SSA1,1140,12 139.323 Refunds to Indian tribes. (intro.) The department shall may refund 70% a portion of the taxes collected under s. 139.31 (1) in respect to sales on reservations or trust lands of an Indian tribe to the tribal council of the tribe having jurisdiction over the reservation or trust land on which the sale is made only if all of the following conditions are fulfilled:

AB133-SSA1, s. 2172g Section 2172g. 139.323 (6) of the statutes is created to read:

AB133-SSA1,1140,15 139.323 (6) The department has entered into an agreement with the Indian tribe under s. 139.325.

AB133-SSA1, s. 2172m Section 2172m. 139.325 of the statutes is amended to read:

AB133-SSA1,1140,24 139.325 Agreements with Indian tribes. The department may enter into agreements with Indian tribes to provide for the refunding of the cigarette tax imposed under s. 139.31 (1). If the department enters into an agreement with an Indian tribe, the agreement may provide for refunding 100% of that tax on cigarettes sold on reservations the tribal reservation to enrolled members of the tribe residing on the tribal reservation and may provide for refunding not more than 70% of that tax on cigarettes sold on the tribal reservation to persons who are not enrolled members of the tribe residing on the tribal reservation.

AB133-SSA1, s. 2172n Section 2172n. 139.34 (1) (a) of the statutes is amended to read:

AB133-SSA1,1141,5 139.34 (1) (a) No person may manufacture cigarettes in this state or sell cigarettes in this state as a distributor, jobber, or vending machine operator or multiple retailer and no person may operate a warehouse in this state for the storage of cigarettes for another person without first filing an application for and obtaining the proper permit to perform such operations from the department.

AB133-SSA1, s. 2172o Section 2172o. 139.34 (6) of the statutes is amended to read:

AB133-SSA1,1141,10 139.34 (6) A vending machine operator or a multiple retailer may acquire unstamped cigarettes from the manufacturers thereof and affix the stamps to packages or other containers only if the vending machine operator or multiple retailer also holds a permit as a distributor.

AB133-SSA1, s. 2172p Section 2172p. 139.38 (1) of the statutes is amended to read:

AB133-SSA1,1141,24 139.38 (1) Every manufacturer located out of the state shall keep records of all sales of cigarettes shipped into this state. Every manufacturer located in the state shall keep records of production, sales and withdrawals of cigarettes. Every distributor shall keep records of purchases and sales of cigarettes. Every manufacturer and distributor holding a permit from the secretary with the right to purchase and apply stamps shall also keep records of purchases and disposition of stamps. Every jobber, multiple retailer and vending machine operator shall keep records of all purchases and disposition of cigarettes. Every warehouse operator shall keep records of receipts and withdrawals of cigarettes. All such records shall be accurate and complete and be kept in a manner prescribed by the secretary. These records shall be preserved on the premises described in the permit or license in such a manner as to ensure permanency and accessibility for inspection at reasonable hours by authorized personnel of the department.

AB133-SSA1, s. 2172r Section 2172r. 139.38 (2) (b) of the statutes is amended to read:

AB133-SSA1,1142,6 139.38 (2) (b) The department may allow any jobber, multiple retailer or vending machine operator permittee who does not sell cigarettes, except for those on which the tax under this chapter is paid, to file a quarterly report. The quarterly report shall be filed on or before the 15th day of the next month following the close of each calendar quarter. The report shall specify the number of cigarettes purchased and sold during the preceding calendar quarter.

AB133-SSA1, s. 2173 Section 2173. 139.75 (4d) of the statutes is created to read:

AB133-SSA1,1142,8 139.75 (4d) "Enrolled member" has the meaning given in s. 139.30 (4).

AB133-SSA1, s. 2174 Section 2174. 139.75 (4p) of the statutes is created to read:

AB133-SSA1,1142,10 139.75 (4p) "Indian tribe" has the meaning given in s. 139.30 (5).

AB133-SSA1, s. 2175 Section 2175. 139.75 (6m) of the statutes is created to read:

AB133-SSA1,1142,12 139.75 (6m) "Reservation" has the meaning given in s. 139.30 (9).

AB133-SSA1, s. 2175m Section 2175m. 139.75 (12m) of the statutes is created to read:

AB133-SSA1,1142,14 139.75 (12m) "Trust lands" has the meaning given in s. 139.30 (13m).

AB133-SSA1, s. 2176 Section 2176. 139.76 (1) of the statutes is amended to read:

AB133-SSA1,1143,2 139.76 (1) An occupational excise tax is imposed upon the sale, offering or exposing for sale, possession with intent to sell or removal for consumption or sale or other disposition for any purpose of tobacco products by any person engaged as a distributor of them at the rate of 20% of the manufacturer's established list price to distributors without diminution by volume or other discounts on domestic products. On products imported from another country the rate of tax is 20% of the amount obtained by adding the manufacturer's list price to the federal tax, duties and transportation costs to the United States. The tax attaches at the time the tobacco products are received by the distributor in this state. The tax shall be passed on to the ultimate consumer of the tobacco products. All tobacco products received in this state for sale or distribution within this state, except tobacco products actually sold as provided in sub. (2), shall be subject to such tax.

AB133-SSA1, s. 2177 Section 2177. 139.76 (2) of the statutes is amended to read:

AB133-SSA1,1143,11 139.76 (2) Tobacco products sold to or by post exchanges of the U.S. armed forces, to or by federally or state-operated veterans hospitals in this state, and tobacco products sold to an interstate carrier of passengers for hire to be resold to bona fide passengers actually being transported and tobacco products sold for shipment outside this state in interstate commerce are not subject to the tax. The tax imposed by sub. (1) and s. 139.78 shall not apply with respect to any tobacco products which under the constitution and laws of the United States may not be taxed by this state.

AB133-SSA1, s. 2178 Section 2178. 139.803 of the statutes is created to read:

AB133-SSA1,1143,17 139.803 Refunds to Indian tribes. The department may refund a portion of the taxes collected under s. 139.76 (1) in respect to sales on reservations or trust lands of an Indian tribe to the tribal council of the tribe having jurisdiction over the reservation or trust land on which the sale is made only if all of the following conditions are fulfilled: