Amendment SSA1-SB45

SB45-SSA1, s. 2172m Section 2172m. 139.325 of the statutes is amended to read:

SB45-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.

SB45-SSA1, s. 2172n Section 2172n. 139.34 (1) (a) of the statutes is amended to read:

SB45-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.

SB45-SSA1, s. 2172o Section 2172o. 139.34 (6) of the statutes is amended to read:

SB45-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.

SB45-SSA1, s. 2172p Section 2172p. 139.38 (1) of the statutes is amended to read:

SB45-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.

SB45-SSA1, s. 2172r Section 2172r. 139.38 (2) (b) of the statutes is amended to read:

SB45-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.

SB45-SSA1, s. 2173 Section 2173. 139.75 (4d) of the statutes is created to read:

SB45-SSA1,1142,8 139.75 (4d) "Enrolled member" has the meaning given in s. 139.30 (4).

SB45-SSA1, s. 2174 Section 2174. 139.75 (4p) of the statutes is created to read:

SB45-SSA1,1142,10 139.75 (4p) "Indian tribe" has the meaning given in s. 139.30 (5).

SB45-SSA1, s. 2175 Section 2175. 139.75 (6m) of the statutes is created to read:

SB45-SSA1,1142,12 139.75 (6m) "Reservation" has the meaning given in s. 139.30 (9).

SB45-SSA1, s. 2175m Section 2175m. 139.75 (12m) of the statutes is created to read:

SB45-SSA1,1142,14 139.75 (12m) "Trust lands" has the meaning given in s. 139.30 (13m).

SB45-SSA1, s. 2176 Section 2176. 139.76 (1) of the statutes is amended to read:

SB45-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.

SB45-SSA1, s. 2177 Section 2177. 139.76 (2) of the statutes is amended to read:

SB45-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.

SB45-SSA1, s. 2178 Section 2178. 139.803 of the statutes is created to read:

SB45-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:

SB45-SSA1,1143,18 (1) The tribal council has filed a claim for the refund with the department.

SB45-SSA1,1143,19 (2) The tribal council has approved the retailer.

SB45-SSA1,1143,21 (3) The land on which the sale occurred was designated a reservation or trust land on or before January 1, 1983.

SB45-SSA1,1143,23 (4) The tobacco products were not delivered by the retailer to the buyer by means of a common carrier, a contract carrier or the U.S. postal service.

SB45-SSA1,1143,25 (5) The retailer has not sold the tobacco products to another retailer or to a subjobber.

SB45-SSA1,1144,2 (6) The department has entered into an agreement with the Indian tribe under s. 139.805.

SB45-SSA1, s. 2179 Section 2179. 139.805 of the statutes is created to read:

SB45-SSA1,1144,11 139.805 Agreements with Indian tribes. The department may enter into agreements with Indian tribes to provide for the refunding of the tobacco products tax imposed under s. 139.76 (1). If the department enters into an agreement with an Indian tribe, the agreement may provide for refunding 100% of that tax on tobacco products sold on 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 tobacco products sold on the tribal reservation to persons who are not enrolled members of the tribe residing on the tribal reservation.

SB45-SSA1, s. 2180 Section 2180. 139.82 (7) of the statutes is created to read:

SB45-SSA1,1144,14 139.82 (7) The department may inspect the business records of any retailer doing business on a reservation or on an Indian tribe's trust land.

SB45-SSA1, s. 2181 Section 2181. 139.82 (8) of the statutes is created to read:

SB45-SSA1,1144,18 139.82 (8) Each distributor shall collect and remit the excise tax imposed by s. 139.76 (1) on tobacco products not exempt from the tobacco products tax under s. 139.76 (2), with the reports required to be filed under this section.

SB45-SSA1, s. 2182 Section 2182. 139.85 (1) of the statutes is amended to read:

SB45-SSA1,1144,23 139.85 (1) The interest and penalties under s. 139.44 (2) to (7) and (9) to (12) apply to this subchapter. In addition, a person who violates s. 139.82 (8) shall be fined not less than $1,000 nor more than $5,000 or imprisoned for not less than 90 days nor more than one year or both.

SB45-SSA1, s. 2216m Section 2216m. 145.245 (4) (a) of the statutes is amended to read:

SB45-SSA1,1145,3 145.245 (4) (a) The discharge of sewage into a surface water determined to be outstanding resource water by the department of natural resources by rule or into groundwater.

SB45-SSA1, s. 2217m Section 2217m. 145.245 (4) (c) of the statutes is amended to read:

SB45-SSA1,1145,6 145.245 (4) (c) The discharge of sewage to a drain tile or into zones of bedrock or a surface water other than a surface water described in par. (a).

SB45-SSA1, s. 2219m Section 2219m. 145.245 (4m) (a) to (c) of the statutes are amended to read:

SB45-SSA1,1145,9 145.245 (4m) (a) Category 1: failing private sewage systems described in sub. (4) (a) to (c).

SB45-SSA1,1145,11 (b) Category 2: failing private sewage systems described in sub. (4) (d) (b) and (c).

SB45-SSA1,1145,12 (c) Category 3: failing private sewage systems described in sub. (4) (e) (d).

SB45-SSA1, s. 2219p Section 2219p. 145.245 (4m) (d) of the statutes is created to read:

SB45-SSA1,1145,15 145.245 (4m) (d) Category 4: failing private sewage systems described in sub. (4) (e).

SB45-SSA1, s. 2220 Section 2220. 145.245 (5) (a) 1. of the statutes is amended to read:

SB45-SSA1,1145,24 145.245 (5) (a) 1. A person is eligible for grant funds under this section if he or she owns a principal residence which is served by a category 1 or 2 failing private sewage system, if the residence was constructed prior to and inhabited on private sewage system was installed before July 1, 1978, if the family income of the person does not exceed the income limitations under par. (c), if the amount of the grant determined under sub. (7) is at least $100, if the residence is not located in an area served by a sewer and if determination of failure is made prior to the rehabilitation or replacement of the failing private sewage system.

SB45-SSA1, s. 2221m Section 2221m. 145.245 (5) (a) 1. of the statutes, as affected by 1999 Wisconsin Act .... (this act), is amended to read:

SB45-SSA1,1146,9 145.245 (5) (a) 1. A person is eligible for grant funds under this section if he or she owns a principal residence which is served by a category 1 or, 2 or 3 failing private sewage system, if the sewage system was installed before July 1, 1978, if the family income of the person does not exceed the income limitations under par. (c), if the amount of the grant determined under sub. (7) is at least $100, if the residence is not located in an area served by a sewer and if determination of failure is made prior to the rehabilitation or replacement of the failing private sewage system.

SB45-SSA1, s. 2222 Section 2222. 145.245 (5) (a) 2. of the statutes is amended to read:

SB45-SSA1,1146,18 145.245 (5) (a) 2. A business is eligible for grant funds under this section if it owns a small commercial establishment which is served by a category 1 or 2 failing private sewage system, if the small commercial establishment was constructed prior to private sewage system was installed before July 1, 1978, if the gross revenue of the business does not exceed the limitation under par. (d), if the small commercial establishment is not located in an area served by a sewer and if a determination of failure is made prior to the rehabilitation or replacement of the private sewage system.

SB45-SSA1, s. 2223m Section 2223m. 145.245 (5) (a) 2. of the statutes, as affected by 1999 Wisconsin Act .... (this act), is amended to read:

SB45-SSA1,1147,2 145.245 (5) (a) 2. A business is eligible for grant funds under this section if it owns a small commercial establishment which is served by a category 1 or, 2 or 3 failing private sewage system, if the private sewage system was installed before July 1, 1978, if the gross revenue of the business does not exceed the limitation under par. (d), if the small commercial establishment is not located in an area served by a sewer and if a determination of failure is made prior to the rehabilitation or replacement of the private sewage system.

SB45-SSA1, s. 2224m Section 2224m. 145.245 (5) (a) 3. of the statutes is amended to read:

SB45-SSA1,1147,9 145.245 (5) (a) 3. A person who owns a principal residence or small commercial establishment which is served by a category 1 or, 2 or 3 failing private sewage system may submit an application for grant funds during the 3-year period after the determination of failure is made. Grant funds may be awarded after work is completed if rehabilitation or replacement of the system meets all requirements of this section and rules promulgated under this section.

SB45-SSA1, s. 2225 Section 2225. 145.245 (5) (c) 2. of the statutes is amended to read:

SB45-SSA1,1147,17 145.245 (5) (c) 2. Except as provided under subd. 4., annual family income shall be based upon the federal adjusted gross income of the owner and the owner's spouse, if any, as computed for Wisconsin income tax purposes for the taxable year prior to the year in which the determination of failure is made. The county median income shall be determined based upon the most recent statistics published by the federal department of housing and urban development for the year prior to the year in which the determination of failure is made.

SB45-SSA1, s. 2226 Section 2226. 145.245 (5) (c) 3. of the statutes is amended to read:

SB45-SSA1,1148,3 145.245 (5) (c) 3. In order to be eligible for grant funds under this section, a person shall submit a copy of the designated federal income tax returns for the taxable year prior to the year in which the determination of failure is upon which the determination of federal adjusted gross income under subd. 2. was made together with any application required by the governmental unit. For taxable year 1985 and earlier, the person shall submit a copy of his or her individual or combined Wisconsin income tax return. For taxable year 1986 and thereafter, the person shall submit a copy of his or her joint Wisconsin income tax return or, if filing separately, his or her separate Wisconsin income tax return and the separate Wisconsin income tax return of his or her spouse, if any.

SB45-SSA1, s. 2227 Section 2227. 145.245 (5) (c) 4. of the statutes is amended to read:

SB45-SSA1,1148,12 145.245 (5) (c) 4. A governmental unit may disregard the Wisconsin federal income tax return for the taxable year prior to the year in which the determination of failure is made that is submitted under subd. 3. and may determine annual family income based upon satisfactory evidence of federal adjusted gross income or projected taxable federal adjusted gross income of the owner and the owner's spouse in the current year. The department shall promulgate rules establishing criteria for determining what constitutes satisfactory evidence of federal adjusted gross income or projected federal adjusted gross income in a current year.

SB45-SSA1, s. 2228m Section 2228m. 145.245 (5m) (a) of the statutes is amended to read:

SB45-SSA1,1148,19 145.245 (5m) (a) The department or a governmental unit shall deny a grant application under this section if the applicant or a person who would be directly benefited by the grant intentionally caused the conditions which resulted in a category 1 or, 2 or 3 failing private sewage system. The department or governmental unit shall notify the applicant in writing of a denial, including the reason for the denial.

SB45-SSA1, s. 2229 Section 2229. 145.245 (5m) (b) of the statutes is amended to read:

SB45-SSA1,1149,8 145.245 (5m) (b) The department shall notify a governmental unit if it receives a certification under s. 49.855 (7) that an individual is delinquent in child support or maintenance payments or owes past support, medical expenses or birth expenses an individual's name appears on the statewide support lien docket under s. 49.854 (2) (b). The department or a governmental unit shall deny an application under this section if the department receives a certification under s. 49.855 (7) that name of the applicant or an individual who would be directly benefited by the grant is delinquent in child support or maintenance payments or owes past support, medical expenses or birth expenses appears on the statewide support lien docket under s. 49.854 (2) (b), unless the applicant or individual who would be benefited by the grant provides to the department or governmental unit a payment agreement that has been approved by the county child support agency under s. 59.53 (5) and that is consistent with rules promulgated under s. 49.858 (2) (a).

SB45-SSA1, s. 2231m Section 2231m. 145.245 (7) (d) of the statutes is amended to read:

SB45-SSA1,1149,14 145.245 (7) (d) Except as provided in par. (e), if the income of a person who owns a principal residence that is served by a category 1 or , 2 or 3 failing private sewage system is greater than $32,000, the amount of the grant under this section is limited to the amount determined under par. (c) less 30% of the amount by which the person's income exceeds $32,000.

SB45-SSA1, s. 2236r Section 2236r. 145.245 (11m) (am) of the statutes is created to read:

SB45-SSA1,1149,19 145.245 (11m) (am) Except as provided in par. (d), if funds are sufficient to fully fund all category 1 and 2 failing private sewage systems but not all category 3 failing private sewage systems, the department shall fully fund all category 1 and 2 systems and prorate the funds for category 3 systems on a proportional basis.

SB45-SSA1, s. 2237g Section 2237g. 145.245 (11m) (b) of the statutes is amended to read:

SB45-SSA1,1149,25 145.245 (11m) (b) Except as provided in par. (d), if funds are sufficient to fully fund all category 1 but not all category 2 failing private sewage systems, the department shall fully fund all category 1 systems and , prorate the funds for category 2 systems on a proportional basis and deny the grant applications for all category 3 systems.

SB45-SSA1, s. 2237i Section 2237i. 145.245 (11m) (c) of the statutes is amended to read:

SB45-SSA1,1150,5 145.245 (11m) (c) Except as provided in par. (d), if funds are not sufficient to fully fund all category 1 failing private sewage systems, the department shall fund the category 1 systems on a proportional basis and deny the grant applications for all category 2 and 3 systems.

SB45-SSA1, s. 2238 Section 2238. 145.245 (12m) of the statutes is created to read:

SB45-SSA1,1150,15 145.245 (12m) Loans to governmental units. (a) A governmental unit to which the department allocates funds under sub. (11) for a fiscal year may apply to the department for a loan under this subsection if the department prorates funds under sub. (11m) for that fiscal year. A governmental unit may only use a loan under this subsection to increase the amounts of grants to persons eligible under sub. (5) above the amounts that would be provided without a loan under this subsection or to provide grants to persons eligible under sub. (5) who would otherwise not receive grants, because of the operation of sub. (11m) (c), but the total amount provided to a person under this section may not exceed the amount authorized under sub (7).

SB45-SSA1,1150,22 (b) A loan under this subsection bears no interest. A loan under this subsection may not exceed the difference between the amount of the grant that the governmental unit would have received if the department had not prorated grants under sub. (11) and the amount of the grant that the governmental unit did receive. If the amount available for loans under s. 20.320 (3) (q) in a fiscal year is not sufficient to provide loans to all eligible governmental units applying for loans, the department shall allocate the available funds in the same manner as in sub. (11) (c).

SB45-SSA1,1150,25 (c) A loan approved under this subsection shall be for no longer than 20 years, as determined by the department of administration, and be fully amortized not later than 20 years after the original date of the note.

SB45-SSA1,1151,2 (d) As a condition of receiving a loan under this subsection an applicant shall do all of the following:

SB45-SSA1,1151,4 1. Pledge the security, if any, required by the department of administration under this subsection.

SB45-SSA1,1151,6 2. Demonstrate to the satisfaction of the department of administration the financial capacity to assure sufficient revenues to repay the loan.

SB45-SSA1,1151,10 (e) The department of commerce and the department of administration may enter into a financial assistance agreement with a governmental unit that applies for a loan under this subsection and meets the eligibility requirements for a loan, including the requirements under par. (d).

SB45-SSA1,1151,18 (f) The department of administration, in consultation with the department of commerce, may establish those terms and conditions of a financial assistance agreement that relate to its financial management, including what type of municipal obligation is required for the repayment of the financial assistance. In setting the terms and conditions, the department of administration may consider factors that the department of administration finds are relevant, including the type of obligation evidencing the loan, the pledge of security for the obligation and the applicant's creditworthiness.

SB45-SSA1,1151,22 (g) The department of administration shall make and disburse a loan to an applicant that has entered into a financial assistance agreement under par. (e). The department of administration, in consultation with the department of commerce, shall establish procedures for disbursing loans.

SB45-SSA1,1152,6 (h) If a governmental unit fails to make a principal repayment after its due date, the department of administration shall place on file a certified statement of all amounts due under this subsection. After consulting the department of commerce, the department of administration may collect all amounts due by deducting those amounts from any state payments due the governmental unit or may add a special charge to the amount of taxes apportioned to and levied upon the county under s. 70.60. If the department of administration collects amounts due, it shall remit those amounts to the fund to which they are due and notify the department of commerce of that action.

SB45-SSA1, s. 2240r Section 2240r. 146.185 of the statutes is created to read:

SB45-SSA1,1152,8 146.185 Minority health. (1) In this section: