SB45-SSA1, s. 2172m 16Section 2172m. 139.325 of the statutes is amended to read:
SB45-SSA1,1140,24 17139.325 Agreements with Indian tribes. The department may enter into
18agreements with Indian tribes to provide for the refunding of the cigarette tax
19imposed under s. 139.31 (1). If the department enters into an agreement with an
20Indian tribe, the agreement may provide for refunding 100% of that tax
on cigarettes
21sold on reservations the tribal reservation to enrolled members of the tribe residing
22on the tribal reservation and may provide for refunding not more than 70% of that
23tax on cigarettes sold on the tribal reservation to persons who are not enrolled
24members of the tribe residing on the tribal reservation
.
SB45-SSA1, s. 2172n 25Section 2172n. 139.34 (1) (a) of the statutes is amended to read:
SB45-SSA1,1141,5
1139.34 (1) (a) No person may manufacture cigarettes in this state or sell
2cigarettes in this state as a distributor, jobber, or vending machine operator or
3multiple retailer
and no person may operate a warehouse in this state for the storage
4of cigarettes for another person without first filing an application for and obtaining
5the proper permit to perform such operations from the department.
SB45-SSA1, s. 2172o 6Section 2172o. 139.34 (6) of the statutes is amended to read:
SB45-SSA1,1141,107 139.34 (6) A vending machine operator or a multiple retailer may acquire
8unstamped cigarettes from the manufacturers thereof and affix the stamps to
9packages or other containers only if the vending machine operator or multiple
10retailer
also holds a permit as a distributor.
SB45-SSA1, s. 2172p 11Section 2172p. 139.38 (1) of the statutes is amended to read:
SB45-SSA1,1141,2412 139.38 (1) Every manufacturer located out of the state shall keep records of all
13sales of cigarettes shipped into this state. Every manufacturer located in the state
14shall keep records of production, sales and withdrawals of cigarettes. Every
15distributor shall keep records of purchases and sales of cigarettes. Every
16manufacturer and distributor holding a permit from the secretary with the right to
17purchase and apply stamps shall also keep records of purchases and disposition of
18stamps. Every jobber, multiple retailer and vending machine operator shall keep
19records of all purchases and disposition of cigarettes. Every warehouse operator
20shall keep records of receipts and withdrawals of cigarettes. All such records shall
21be accurate and complete and be kept in a manner prescribed by the secretary. These
22records shall be preserved on the premises described in the permit or license in such
23a manner as to ensure permanency and accessibility for inspection at reasonable
24hours by authorized personnel of the department.
SB45-SSA1, s. 2172r 25Section 2172r. 139.38 (2) (b) of the statutes is amended to read:
SB45-SSA1,1142,6
1139.38 (2) (b) The department may allow any jobber, multiple retailer or
2vending machine operator permittee who does not sell cigarettes, except for those on
3which the tax under this chapter is paid, to file a quarterly report. The quarterly
4report shall be filed on or before the 15th day of the next month following the close
5of each calendar quarter. The report shall specify the number of cigarettes purchased
6and sold during the preceding calendar quarter.
SB45-SSA1, s. 2173 7Section 2173. 139.75 (4d) of the statutes is created to read:
SB45-SSA1,1142,88 139.75 (4d) "Enrolled member" has the meaning given in s. 139.30 (4).
SB45-SSA1, s. 2174 9Section 2174. 139.75 (4p) of the statutes is created to read:
SB45-SSA1,1142,1010 139.75 (4p) "Indian tribe" has the meaning given in s. 139.30 (5).
SB45-SSA1, s. 2175 11Section 2175. 139.75 (6m) of the statutes is created to read:
SB45-SSA1,1142,1212 139.75 (6m) "Reservation" has the meaning given in s. 139.30 (9).
SB45-SSA1, s. 2175m 13Section 2175m. 139.75 (12m) of the statutes is created to read:
SB45-SSA1,1142,1414 139.75 (12m) "Trust lands" has the meaning given in s. 139.30 (13m).
SB45-SSA1, s. 2176 15Section 2176. 139.76 (1) of the statutes is amended to read:
SB45-SSA1,1143,216 139.76 (1) An occupational excise tax is imposed upon the sale, offering or
17exposing for sale, possession with intent to sell or removal for consumption or sale
18or other disposition for any purpose of tobacco products by any person engaged as a
19distributor of them at the rate of 20% of the manufacturer's established list price to
20distributors without diminution by volume or other discounts on domestic products.
21On products imported from another country the rate of tax is 20% of the amount
22obtained by adding the manufacturer's list price to the federal tax, duties and
23transportation costs to the United States. The tax attaches at the time the tobacco
24products are received by the distributor in this state. The tax shall be passed on to
25the ultimate consumer of the tobacco products. All tobacco products received in this

1state for sale or distribution within this state, except tobacco products actually sold
2as provided in sub. (2), shall be subject to such tax.
SB45-SSA1, s. 2177 3Section 2177. 139.76 (2) of the statutes is amended to read:
SB45-SSA1,1143,114 139.76 (2) Tobacco products sold to or by post exchanges of the U.S. armed
5forces, to or by federally or state-operated veterans hospitals in this state, and
6tobacco products sold to an interstate carrier of passengers for hire to be resold to
7bona fide passengers actually being transported and tobacco products sold for
8shipment outside this state in interstate commerce are not subject to the tax. The
9tax imposed by sub. (1) and s. 139.78 shall not apply with respect to any tobacco
10products which under the constitution and laws of the United States may not be
11taxed by this state.
SB45-SSA1, s. 2178 12Section 2178. 139.803 of the statutes is created to read:
SB45-SSA1,1143,17 13139.803 Refunds to Indian tribes. The department may refund a portion
14of the taxes collected under s. 139.76 (1) in respect to sales on reservations or trust
15lands of an Indian tribe to the tribal council of the tribe having jurisdiction over the
16reservation or trust land on which the sale is made only if all of the following
17conditions are fulfilled:
SB45-SSA1,1143,18 18(1) The tribal council has filed a claim for the refund with the department.
SB45-SSA1,1143,19 19(2) The tribal council has approved the retailer.
SB45-SSA1,1143,21 20(3) The land on which the sale occurred was designated a reservation or trust
21land on or before January 1, 1983.
SB45-SSA1,1143,23 22(4) The tobacco products were not delivered by the retailer to the buyer by
23means of a common carrier, a contract carrier or the U.S. postal service.
SB45-SSA1,1143,25 24(5) The retailer has not sold the tobacco products to another retailer or to a
25subjobber.
SB45-SSA1,1144,2
1(6) The department has entered into an agreement with the Indian tribe under
2s. 139.805.
SB45-SSA1, s. 2179 3Section 2179. 139.805 of the statutes is created to read:
SB45-SSA1,1144,11 4139.805 Agreements with Indian tribes. The department may enter into
5agreements with Indian tribes to provide for the refunding of the tobacco products
6tax imposed under s. 139.76 (1). If the department enters into an agreement with
7an Indian tribe, the agreement may provide for refunding 100% of that tax on tobacco
8products sold on the tribal reservation to enrolled members of the tribe residing on
9the tribal reservation and may provide for refunding not more than 70% of that tax
10on tobacco products sold on the tribal reservation to persons who are not enrolled
11members of the tribe residing on the tribal reservation.
SB45-SSA1, s. 2180 12Section 2180. 139.82 (7) of the statutes is created to read:
SB45-SSA1,1144,1413 139.82 (7) The department may inspect the business records of any retailer
14doing business on a reservation or on an Indian tribe's trust land.
SB45-SSA1, s. 2181 15Section 2181. 139.82 (8) of the statutes is created to read:
SB45-SSA1,1144,1816 139.82 (8) Each distributor shall collect and remit the excise tax imposed by
17s. 139.76 (1) on tobacco products not exempt from the tobacco products tax under s.
18139.76 (2), with the reports required to be filed under this section.
SB45-SSA1, s. 2182 19Section 2182. 139.85 (1) of the statutes is amended to read:
SB45-SSA1,1144,2320 139.85 (1) The interest and penalties under s. 139.44 (2) to (7) and (9) to (12)
21apply to this subchapter. In addition, a person who violates s. 139.82 (8) shall be fined
22not less than $1,000 nor more than $5,000 or imprisoned for not less than 90 days
23nor more than one year or both.
SB45-SSA1, s. 2216m 24Section 2216m. 145.245 (4) (a) of the statutes is amended to read:
SB45-SSA1,1145,3
1145.245 (4) (a) The discharge of sewage into a surface water determined to be
2outstanding resource water by the department of natural resources by rule
or into
3groundwater.
SB45-SSA1, s. 2217m 4Section 2217m. 145.245 (4) (c) of the statutes is amended to read:
SB45-SSA1,1145,65 145.245 (4) (c) The discharge of sewage to a drain tile or into zones of bedrock
6or a surface water other than a surface water described in par. (a).
SB45-SSA1, s. 2219m 7Section 2219m. 145.245 (4m) (a) to (c) of the statutes are amended to read:
SB45-SSA1,1145,98 145.245 (4m) (a) Category 1: failing private sewage systems described in sub.
9(4) (a) to (c).
SB45-SSA1,1145,1110 (b) Category 2: failing private sewage systems described in sub. (4) (d) (b) and
11(c)
.
SB45-SSA1,1145,1212 (c) Category 3: failing private sewage systems described in sub. (4) (e) (d).
SB45-SSA1, s. 2219p 13Section 2219p. 145.245 (4m) (d) of the statutes is created to read:
SB45-SSA1,1145,1514 145.245 (4m) (d) Category 4: failing private sewage systems described in sub.
15(4) (e).
SB45-SSA1, s. 2220 16Section 2220. 145.245 (5) (a) 1. of the statutes is amended to read:
SB45-SSA1,1145,2417 145.245 (5) (a) 1. A person is eligible for grant funds under this section if he or
18she owns a principal residence which is served by a category 1 or 2 failing private
19sewage system, if the residence was constructed prior to and inhabited on private
20sewage system was installed before
July 1, 1978, if the family income of the person
21does not exceed the income limitations under par. (c), if the amount of the grant
22determined under sub. (7) is at least $100, if the residence is not located in an area
23served by a sewer and if determination of failure is made prior to the rehabilitation
24or replacement of the failing private sewage system.
SB45-SSA1, s. 2221m
1Section 2221m. 145.245 (5) (a) 1. of the statutes, as affected by 1999 Wisconsin
2Act .... (this act), is amended to read:
SB45-SSA1,1146,93 145.245 (5) (a) 1. A person is eligible for grant funds under this section if he or
4she owns a principal residence which is served by a category 1 or, 2 or 3 failing private
5sewage system, if the sewage system was installed before July 1, 1978, if the family
6income of the person does not exceed the income limitations under par. (c), if the
7amount of the grant determined under sub. (7) is at least $100, if the residence is not
8located in an area served by a sewer and if determination of failure is made prior to
9the rehabilitation or replacement of the failing private sewage system.
SB45-SSA1, s. 2222 10Section 2222. 145.245 (5) (a) 2. of the statutes is amended to read:
SB45-SSA1,1146,1811 145.245 (5) (a) 2. A business is eligible for grant funds under this section if it
12owns a small commercial establishment which is served by a category 1 or 2 failing
13private sewage system, if the small commercial establishment was constructed prior
14to
private sewage system was installed before July 1, 1978, if the gross revenue of
15the business does not exceed the limitation under par. (d), if the small commercial
16establishment is not located in an area served by a sewer and if a determination of
17failure is made prior to the rehabilitation or replacement of the private sewage
18system.
SB45-SSA1, s. 2223m 19Section 2223m. 145.245 (5) (a) 2. of the statutes, as affected by 1999 Wisconsin
20Act .... (this act), is amended to read:
SB45-SSA1,1147,221 145.245 (5) (a) 2. A business is eligible for grant funds under this section if it
22owns a small commercial establishment which is served by a category 1 or, 2 or 3
23failing private sewage system, if the private sewage system was installed before July
241, 1978, if the gross revenue of the business does not exceed the limitation under par.
25(d), if the small commercial establishment is not located in an area served by a sewer

1and if a determination of failure is made prior to the rehabilitation or replacement
2of the private sewage system.
SB45-SSA1, s. 2224m 3Section 2224m. 145.245 (5) (a) 3. of the statutes is amended to read:
SB45-SSA1,1147,94 145.245 (5) (a) 3. A person who owns a principal residence or small commercial
5establishment which is served by a category 1 or, 2 or 3 failing private sewage system
6may submit an application for grant funds during the 3-year period after the
7determination of failure is made. Grant funds may be awarded after work is
8completed if rehabilitation or replacement of the system meets all requirements of
9this section and rules promulgated under this section.
SB45-SSA1, s. 2225 10Section 2225. 145.245 (5) (c) 2. of the statutes is amended to read:
SB45-SSA1,1147,1711 145.245 (5) (c) 2. Except as provided under subd. 4., annual family income shall
12be based upon the federal adjusted gross income of the owner and the owner's spouse,
13if any, as computed for Wisconsin income tax purposes for the taxable year prior to
14the year in which the determination of failure is made. The county median income
15shall be determined based upon the most recent statistics published by the federal
16department of housing and urban development for the year prior to the year in which
17the determination of failure is made.
SB45-SSA1, s. 2226 18Section 2226. 145.245 (5) (c) 3. of the statutes is amended to read:
SB45-SSA1,1148,319 145.245 (5) (c) 3. In order to be eligible for grant funds under this section, a
20person shall submit a copy of the designated federal income tax returns for the
21taxable year prior to the year in which the determination of failure is
upon which the
22determination of federal adjusted gross income under subd. 2. was
made together
23with any application required by the governmental unit. For taxable year 1985 and
24earlier, the person shall submit a copy of his or her individual or combined Wisconsin
25income tax return. For taxable year 1986 and thereafter, the person shall submit a

1copy of his or her joint Wisconsin income tax return or, if filing separately, his or her
2separate Wisconsin income tax return and the separate Wisconsin income tax return
3of his or her spouse, if any.
SB45-SSA1, s. 2227 4Section 2227. 145.245 (5) (c) 4. of the statutes is amended to read:
SB45-SSA1,1148,125 145.245 (5) (c) 4. A governmental unit may disregard the Wisconsin federal
6income tax return for the taxable year prior to the year in which the determination
7of failure is made
that is submitted under subd. 3. and may determine annual family
8income based upon satisfactory evidence of federal adjusted gross income or
9projected taxable federal adjusted gross income of the owner and the owner's spouse
10in the current year. The department shall promulgate rules establishing criteria for
11determining what constitutes satisfactory evidence of federal adjusted gross income
12or projected federal adjusted gross income in a current year.
SB45-SSA1, s. 2228m 13Section 2228m. 145.245 (5m) (a) of the statutes is amended to read:
SB45-SSA1,1148,1914 145.245 (5m) (a) The department or a governmental unit shall deny a grant
15application under this section if the applicant or a person who would be directly
16benefited by the grant intentionally caused the conditions which resulted in a
17category 1 or, 2 or 3 failing private sewage system. The department or governmental
18unit shall notify the applicant in writing of a denial, including the reason for the
19denial.
SB45-SSA1, s. 2229 20Section 2229. 145.245 (5m) (b) of the statutes is amended to read:
SB45-SSA1,1149,821 145.245 (5m) (b) The department shall notify a governmental unit if it receives
22a certification under s. 49.855 (7) that an individual is delinquent in child support
23or maintenance payments or owes past support, medical expenses or birth expenses

24an individual's name appears on the statewide support lien docket under s. 49.854
25(2) (b)
. The department or a governmental unit shall deny an application under this

1section if the department receives a certification under s. 49.855 (7) that name of the
2applicant or an individual who would be directly benefited by the grant is delinquent
3in child support or maintenance payments or owes past support, medical expenses
4or birth expenses
appears on the statewide support lien docket under s. 49.854 (2)
5(b), unless the applicant or individual who would be benefited by the grant provides
6to the department or governmental unit a payment agreement that has been
7approved by the county child support agency under s. 59.53 (5) and that is consistent
8with rules promulgated under s. 49.858 (2) (a)
.
SB45-SSA1, s. 2231m 9Section 2231m. 145.245 (7) (d) of the statutes is amended to read:
SB45-SSA1,1149,1410 145.245 (7) (d) Except as provided in par. (e), if the income of a person who owns
11a principal residence that is served by a category 1 or , 2 or 3 failing private sewage
12system is greater than $32,000, the amount of the grant under this section is limited
13to the amount determined under par. (c) less 30% of the amount by which the person's
14income exceeds $32,000.
SB45-SSA1, s. 2236r 15Section 2236r. 145.245 (11m) (am) of the statutes is created to read:
SB45-SSA1,1149,1916 145.245 (11m) (am) Except as provided in par. (d), if funds are sufficient to fully
17fund all category 1 and 2 failing private sewage systems but not all category 3 failing
18private sewage systems, the department shall fully fund all category 1 and 2 systems
19and prorate the funds for category 3 systems on a proportional basis.
SB45-SSA1, s. 2237g 20Section 2237g. 145.245 (11m) (b) of the statutes is amended to read:
SB45-SSA1,1149,2521 145.245 (11m) (b) Except as provided in par. (d), if funds are sufficient to fully
22fund all category 1 but not all category 2 failing private sewage systems, the
23department shall fully fund all category 1 systems and , prorate the funds for category
242 systems on a proportional basis and deny the grant applications for all category 3
25systems
.
SB45-SSA1, s. 2237i
1Section 2237i. 145.245 (11m) (c) of the statutes is amended to read:
SB45-SSA1,1150,52 145.245 (11m) (c) Except as provided in par. (d), if funds are not sufficient to
3fully fund all category 1 failing private sewage systems, the department shall fund
4the category 1 systems on a proportional basis and deny the grant applications for
5all category 2 and 3 systems.
SB45-SSA1, s. 2238 6Section 2238. 145.245 (12m) of the statutes is created to read:
SB45-SSA1,1150,157 145.245 (12m) Loans to governmental units. (a) A governmental unit to
8which the department allocates funds under sub. (11) for a fiscal year may apply to
9the department for a loan under this subsection if the department prorates funds
10under sub. (11m) for that fiscal year. A governmental unit may only use a loan under
11this subsection to increase the amounts of grants to persons eligible under sub. (5)
12above the amounts that would be provided without a loan under this subsection or
13to provide grants to persons eligible under sub. (5) who would otherwise not receive
14grants, because of the operation of sub. (11m) (c), but the total amount provided to
15a person under this section may not exceed the amount authorized under sub (7).
SB45-SSA1,1150,2216 (b) A loan under this subsection bears no interest. A loan under this subsection
17may not exceed the difference between the amount of the grant that the
18governmental unit would have received if the department had not prorated grants
19under sub. (11) and the amount of the grant that the governmental unit did receive.
20If the amount available for loans under s. 20.320 (3) (q) in a fiscal year is not sufficient
21to provide loans to all eligible governmental units applying for loans, the department
22shall allocate the available funds in the same manner as in sub. (11) (c).
SB45-SSA1,1150,2523 (c) A loan approved under this subsection shall be for no longer than 20 years,
24as determined by the department of administration, and be fully amortized not later
25than 20 years after the original date of the note.
SB45-SSA1,1151,2
1(d) As a condition of receiving a loan under this subsection an applicant shall
2do all of the following:
SB45-SSA1,1151,43 1. Pledge the security, if any, required by the department of administration
4under this subsection.
SB45-SSA1,1151,65 2. Demonstrate to the satisfaction of the department of administration the
6financial capacity to assure sufficient revenues to repay the loan.
SB45-SSA1,1151,107 (e) The department of commerce and the department of administration may
8enter into a financial assistance agreement with a governmental unit that applies
9for a loan under this subsection and meets the eligibility requirements for a loan,
10including the requirements under par. (d).
SB45-SSA1,1151,1811 (f) The department of administration, in consultation with the department of
12commerce, may establish those terms and conditions of a financial assistance
13agreement that relate to its financial management, including what type of municipal
14obligation is required for the repayment of the financial assistance. In setting the
15terms and conditions, the department of administration may consider factors that
16the department of administration finds are relevant, including the type of obligation
17evidencing the loan, the pledge of security for the obligation and the applicant's
18creditworthiness.
SB45-SSA1,1151,2219 (g) The department of administration shall make and disburse a loan to an
20applicant that has entered into a financial assistance agreement under par. (e). The
21department of administration, in consultation with the department of commerce,
22shall establish procedures for disbursing loans.
SB45-SSA1,1152,623 (h) If a governmental unit fails to make a principal repayment after its due
24date, the department of administration shall place on file a certified statement of all
25amounts due under this subsection. After consulting the department of commerce,

1the department of administration may collect all amounts due by deducting those
2amounts from any state payments due the governmental unit or may add a special
3charge to the amount of taxes apportioned to and levied upon the county under s.
470.60. If the department of administration collects amounts due, it shall remit those
5amounts to the fund to which they are due and notify the department of commerce
6of that action.
SB45-SSA1, s. 2240r 7Section 2240r. 146.185 of the statutes is created to read:
SB45-SSA1,1152,8 8146.185 Minority health. (1) In this section:
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