Amendment SSA1-AB75

AB75-SSA1, s. 2315r Section 2315r. 121.91 (4) (f) 1m. b. of the statutes is amended to read:

AB75-SSA1,1272,19 121.91 (4) (f) 1m. b. For the school year beginning on the first July 1 following the effective date of the school district reorganization, if the number of pupils enrolled in that school year is less than the number of pupils enrolled in the previous school year, the limit otherwise applicable under sub. (2m) (e) is increased by the additional amount that would have been calculated had there been no decline in enrollment.

AB75-SSA1, s. 2315v Section 2315v. 121.91 (4) (f) 1m. c. of the statutes is amended to read:

AB75-SSA1,1273,2 121.91 (4) (f) 1m. c. For the school year beginning on the 2nd July 1 following the effective date of the school district reorganization, if the average of the number of pupils enrolled in that school year and the previous school year is less than the average of the number of pupils enrolled in the 2 previous school years, the limit otherwise applicable under sub. (2m) (e) is increased by the additional amount that would have been calculated had there been no decline in average enrollment.

AB75-SSA1, s. 2315y Section 2315y. 121.91 (4) (f) 2. of the statutes is amended to read:

AB75-SSA1,1273,6 121.91 (4) (f) 2. Any additional revenue received by a school district as a result of subds. 1. and 1m. shall not be included in the base for determining the school district's limit under sub. (2m) (e) for the following school year.

AB75-SSA1, s. 2315z Section 2315z. 121.91 (4) (L) of the statutes is created to read:

AB75-SSA1,1273,12 121.91 (4) (L) 1. In this paragraph, "local law enforcement agency" means a governmental unit of one or more persons employed full time by a city, town, village, or county in this state for the purpose of preventing and detecting crime and enforcing state laws or local ordinances, employees of which unit are authorized to make arrests for crimes while acting within the scope of their authority.

AB75-SSA1,1273,20 2. The limit otherwise applicable to a school district under sub. (2m) in any school year is increased by an amount equal to $100 times the number of pupils enrolled in the school district or $40,000, whichever is greater, if the school board adopts a resolution to do so, the school board and a local law enforcement agency jointly develop a school safety plan that specifies the purposes of the additional revenue, the school safety plan is consistent with the school safety plan required under s. 118.07 (4), and the school board submits the school safety plan to the department.

AB75-SSA1,1274,2 3. A school district may use the excess revenue under this paragraph to purchase school safety equipment, fund the compensation costs of security officers, or for school safety expenditures consistent with the school safety plan required under s. 118.07 (4). Any additional revenue received by a school district under this paragraph shall not be included in the base for determining the school district's limit under sub. (2m) for the following school year.

AB75-SSA1, s. 2316 Section 2316. 121.91 (4) (m) of the statutes is created to read:

AB75-SSA1,1274,9 121.91 (4) (m) 1. If a school board adopts a resolution to do so, the limit otherwise applicable to the school district under sub. (2m) in any school year is increased by the amount spent by the school district in the 2nd previous school year to pay the salary and fringe benefit costs of school nurses employed by the school board and school nurses providing nursing services in the school district under a contract with the school board.

AB75-SSA1,1274,12 2. Any additional revenue received by a school district under this paragraph shall not be included in the base for determining the school district's limit under sub. (2m) for the following school year.

AB75-SSA1, s. 2317 Section 2317. 121.91 (4) (n) of the statutes is created to read:

AB75-SSA1,1274,17 121.91 (4) (n) 1. If the school board adopts a resolution to do so, the limit otherwise applicable to the school district under sub. (2m) in any school year is increased by the portion, specified in subd. 2., of the amount determined as follows, if a positive number:

AB75-SSA1,1274,19 a. Determine the average amount spent by the school district on transportation per pupil in the 2nd previous school year.

AB75-SSA1,1274,21 b. Determine the statewide average amount spent on transportation per pupil in the 2nd previous school year.

AB75-SSA1,1274,23 c. Subtract the result in subd. 1. b. from the result in subd. 1. a. and multiply the difference by the school district membership in the 2nd previous school year.

AB75-SSA1,1274,25 2. b. In the 2011-12 school year, 50 percent of the amount determined in subd. 1. c.

AB75-SSA1,1275,2 c. In the 2012-13 school year or any subsequent year, 100 percent of the amount determined in subd. 1. c.

AB75-SSA1,1275,5 3. Any additional revenue received by a school district under this paragraph shall not be included in the base for determining the school district's limit under sub. (2m) for the following school year.

AB75-SSA1, s. 2317m Section 2317m. 121.91 (4) (o) of the statutes is created to read:

AB75-SSA1,1275,12 121.91 (4) (o) 1. If a school board adopts a resolution to do so, the limit otherwise applicable to a school district under sub. (2m) in any school year is increased by the amount spent by the school district in that school year on energy efficiency measures, and renewable energy products, that result in the avoidance of, or reduction in, energy costs. The department shall promulgate rules to implement this subdivision, including eligibility standards for school districts.

AB75-SSA1,1275,15 2. Any additional revenue received by a school district under this paragraph shall not be included in the base for determining the school district's limit under sub. (2m) for the following school year.

AB75-SSA1, s. 2318 Section 2318. 121.91 (7) of the statutes is amended to read:

AB75-SSA1,1275,22 121.91 (7) Except as provided in sub. (4) (f) 2. and (L) to (o) and (8), if an excess revenue is approved under 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 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.

AB75-SSA1, s. 2318b Section 2318b. 121.91 (8) of the statutes is amended to read:

AB75-SSA1,1276,11 121.91 (8) If a school district's initial revenue limit for the current school year, as calculated under s. 121.905 or sub. (2m) (e), whichever is appropriate, before making any adjustments under sub. (3) or (4), is less than the amount determined by multiplying the amount under sub. (2m) (e) 1. (g) 1. or (h) 1. by the average of the number of pupils enrolled in the 3 preceding school years, the school district's initial revenue limit for the current school year, before making any adjustments under sub. (3) or (4), is the amount determined by multiplying the amount under sub. (2m) (e) 1. (g) 1. or (h) 1. by the average of the number of pupils enrolled in the 3 preceding school years. Any additional revenue received by a school district as a result of this subsection shall not be included in the base for determining the school district's limit under sub. (2m) for the following school year. This subsection does not apply to the calculation of a school district's revenue limit for the 2009-10 and 2010-11 school years.

AB75-SSA1, s. 2318d Section 2318d. 125.06 (14) of the statutes is created to read:

AB75-SSA1,1276,15 125.06 (14) Nonprofit organization fund-raising events. The provision by a nonprofit organization of fermented malt beverages or wine, free of charge, during a fund-raising event, regardless of whether the event is held indoors or outdoors.

AB75-SSA1, s. 2318e Section 2318e. 125.26 (2w) of the statutes is created to read:

AB75-SSA1,1277,7 125.26 (2w) Notwithstanding ss. 125.04 (3) (a) 3. and (9) and 125.09 (1), in addition to the authorization specified in sub. (1), a Class "B" license issued under this section to a caterer also authorizes the caterer to provide fermented malt beverages, including their retail sale, at the Heritage Hill state park during special events held at this park. Notwithstanding sub. (1), a caterer may provide fermented malt beverages under this subsection at any location at the Heritage Hill state park even though the Heritage Hill state park is not part of the caterer's licensed premises, as described under sub. (3) in the caterer's Class "B" license, and even if the Heritage Hill state park is not located within the municipality that issued the caterer's Class "B" license. A caterer that provides fermented malt beverages under this subsection is subject to s. 125.32 (2) as if the fermented malt beverages were provided on the caterer's Class "B" licensed premises. This subsection does not authorize the Heritage Hill state park to sell fermented malt beverages at retail or to procure or stock fermented malt beverages for purposes of retail sale. This subsection does not apply if, at any time, the Heritage Hill state park holds a Class "B" license.".

AB75-SSA1, s. 2318f Section 2318f. 125.51 (3) (bw) of the statutes is created to read:

AB75-SSA1,1277,23 125.51 (3) (bw) Notwithstanding ss. 125.04 (3) (a) 3. and (9) and 125.09 (1), in addition to the authorization specified in par. (a) or (b) and in sub. (1) (a), a "Class B" license issued under sub. (1) to a caterer also authorizes the caterer to provide intoxicating liquor, including its retail sale, at the Heritage Hill state park during special events held at this park. Notwithstanding pars. (a) and (b) and sub. (1) (a), a caterer may provide intoxicating liquor under this paragraph at any location at the Heritage Hill state park even though the Heritage Hill state park is not part of the caterer's licensed premises, as described under par. (d) in the caterer's "Class B" license, and even if the Heritage Hill state park is not located within the municipality that issued the caterer's "Class B" license. A caterer that provides intoxicating liquor under this paragraph is subject to s. 125.68 (2) as if the intoxicating liquor were provided on the caterer's "Class B" licensed premises. This paragraph does not authorize the Heritage Hill state park to sell intoxicating liquor at retail or to procure or stock intoxicating liquor for purposes of retail sale. This paragraph does not apply if, at any time, the Heritage Hill state park holds a "Class B" license.

AB75-SSA1, s. 2318g Section 2318g. 125.51 (4) (w) of the statutes is renumbered 125.51 (4) (w) 1. and amended to read.

AB75-SSA1,1278,10 125.51 (4) (w) 1. Notwithstanding pars. (am) to (d) and s. 125.185 (5), the village board of any village in the northern geographical half of Ozaukee County having a population of more than 4,000 may issue, to any applicant designated by the village board, one "Class B" license in addition to the number of licenses determined for the village's quota under pars. (b) to (d). No "Class B" license may be issued under this paragraph subdivision after August 1, 2008. If a "Class B" license issued under this paragraph subdivision is surrendered to the issuing village, not renewed, or revoked, the village may not reissue the license, but a "Class B" license issued under this paragraph subdivision may be transferred in the same manner as other licenses as provided under s. 125.04 (12) (b) 4.

AB75-SSA1,1278,11 "Section 2318h. 125.51 (4) (w) 2. of the statutes is created to read:

AB75-SSA1,1278,15 125.51 (4) (w) 2. Notwithstanding pars. (am) to (d) and s. 125.185 (5), a city that is immediately adjacent to the southern border of the city of Milwaukee and that has an eastern boundary of Lake Michigan may issue 3 "Class B" licenses in addition to the number of licenses determined for the city's quota under pars. (b) to (d).

AB75-SSA1, s. 2318i Section 2318i. 125.51 (4) (w) 3. of the statutes is created to read:

AB75-SSA1,1278,21 125.51 (4) (w) 3. Notwithstanding pars. (am) to (d) and s. 125.185 (5), a 4th class city located in Dane County having a population as shown in the 2000 federal decennial census of at least 8,000 but not more than 9,000 may issue one "Class B" license in addition to the number of licenses determined for the city's quota under pars. (b) to (d).

AB75-SSA1, s. 2318j Section 2318j. 125.52 (1) of the statutes is amended to read:

AB75-SSA1,1279,3 125.52 (1) Authorized activities. (a) The department shall issue manufacturers' and rectifiers' permits which authorize the manufacture or rectification, respectively, of intoxicating liquor on the premises covered by the permit. A person holding a manufacturer's or rectifier's permit may manufacture and bottle wine, pursuant to the terms of the permit, without procuring a winery permit.

AB75-SSA1,1279,9 (b) 1. A manufacturer's or rectifier's permit entitles the permittee to sell intoxicating liquor to wholesalers holding a permit under s. 125.54, to wineries holding a permit under s. 125.53, and to other manufacturers and rectifiers holding a permit under this section, from the premises described in the permit. No Except as provided in subd. 2., no sales may be made for consumption on the premises of the permittee.

AB75-SSA1,1279,12 (c) Possession of a permit under this section does not authorize the permittee to sell tax-free intoxicating liquor and wines brought into this state under s. 139.03 (5).

AB75-SSA1, s. 2318k Section 2318k. 125.52 (1) (b) 2. of the statutes is created to read:

AB75-SSA1,1280,2 125.52 (1) (b) 2. Notwithstanding s. 125.09 (1), a manufacturer's or rectifier's permit authorizes the retail sale of intoxicating liquor that is manufactured or rectified on the premises, for consumption on or off the premises. A manufacturer's or rectifier's permit also authorizes the provision of taste samples, free of charge and in an amount not exceeding a total of 1.5 fluid ounces to any one person, of intoxicating liquor that is manufactured or rectified on the premises, for consumption on the premises. The department may prescribe additional regulations for the sale of intoxicating liquor under this subdivision, if the additional regulations do not conflict with the requirements applicable to holders of "Class B" licenses. Notwithstanding any other provision of this chapter, the authorization under this subdivision applies with respect to a person who holds any permit under this section, a winery permit under s. 125.53, and either a "Class A" license or a "Class B" license issued under s. 125.51 (3) (am), all issued for the same premises or portions of the same premises.

AB75-SSA1, s. 2318L Section 2318L. 125.68 (2) of the statutes is amended to read:

AB75-SSA1,1280,24 125.68 (2) Operators' licenses; "Class A",," "Class B" or," "Class C"," and other premises. Except as provided under s. 125.07 (3) (a) 10., no premises operated under a "Class A" or "Class C" license or under a "Class B" license or permit may be open for business, and no person who holds a manufacturer's or rectifier's permit may allow the sale or provision of taste samples of intoxicating liquor on the manufacturing or rectifying premises as provided in s. 125.52 (1) (b) 2., unless there is upon the premises either the licensee or permittee, the agent named in the license or permit if the licensee or permittee is a corporation or limited liability company, or some person who has an operator's license and who is responsible for the acts of all persons selling or serving any intoxicating liquor to customers. An operator's license issued in respect to a vessel under s. 125.51 (5) (c) is valid outside the municipality that issues it. For the purpose of this subsection, any person holding a manager's license issued under s. 125.18 or any member of the licensee's or permittee's immediate family who has attained the age of 18 shall be considered the holder of an operator's license. No person, including a member of the licensee's or permittee's immediate family, other than the licensee, permittee or agent may serve or sell alcohol beverages in any place operated under a "Class A" or "Class C" license or under a "Class B" license or permit unless he or she has an operator's license or is at least 18 years of age and is under the immediate supervision of the licensee, permittee or agent or a person holding an operator's license, who is on the premises at the time of the service.

AB75-SSA1, s. 2318p Section 2318p. 125.69 (1) (a) of the statutes is amended to read:

AB75-SSA1,1281,9 125.69 (1) (a) No intoxicating liquor manufacturer, rectifier, winery, out-of-state shipper permittee, or wholesaler may hold any direct or indirect interest in any "Class A" license or establishment and no "Class A" licensee may hold any direct or indirect interest in a wholesale permit or establishment, except that a winery that has a permit under s. 125.53 may have an ownership interest in a "Class A" license and a person may hold a "Class A" license and both a winery permit under s. 125.53 and a manufacturer's or rectifier's permit under s. 125.52 and may make retail sales and provide taste samples as authorized under the "Class A" license and ss. 125.06 (13) and 125.52 (1) (b) 2.

AB75-SSA1, s. 2318t Section 2318t. 125.69 (1) (b) 4. of the statutes is amended to read:

AB75-SSA1,1281,16 125.69 (1) (b) 4. A winery that has a permit under s. 125.53 may have an ownership interest in a "Class B" license issued under s. 125.51 (3) (am) and a person may hold a "Class B" license and both a winery permit under s. 125.53 and a manufacturer's or rectifier's permit under s. 125.52 and may make retail sales and provide taste samples as authorized under the "Class B" license and s. 125.52 (1) (b) 2.

AB75-SSA1, s. 2318x Section 2318x. 125.69 (1) (c) of the statutes is amended to read:

AB75-SSA1,1281,22 125.69 (1) (c) No manufacturer, rectifier, winery, or out-of-state shipper permittee, whether located within or without this state, may hold any direct or indirect interest in any wholesale permit or establishment. Except as provided in pars. (a) and (b) 4. and s. 125.53, no retail licensee may hold any direct or indirect interest in any manufacturer, rectifier, winery, or out-of-state shipper permittee.

AB75-SSA1, s. 2332 Section 2332. 139.31 (1) (a) of the statutes is amended to read:

AB75-SSA1,1281,25 139.31 (1) (a) On cigarettes weighing not more than 3 pounds per thousand, 88.5 126 mills on each cigarette.

AB75-SSA1, s. 2333 Section 2333. 139.31 (1) (b) of the statutes is amended to read:

AB75-SSA1,1282,3 139.31 (1) (b) On cigarettes weighing more than 3 pounds per thousand, 177 252 mills on each cigarette.

AB75-SSA1, s. 2335 Section 2335. 139.32 (5) of the statutes is amended to read:

AB75-SSA1,1282,7 139.32 (5) Manufacturers, bonded direct marketers, and distributors who are authorized by the department to purchase tax stamps shall receive a discount of 0.7 0.5 percent of the tax paid on stamp purchases.

AB75-SSA1, s. 2338 Section 2338. 139.323 (3) of the statutes is amended to read:

AB75-SSA1,1282,11 139.323 (3) The land on which the sale occurred was designated a reservation or trust land on or before January 1, 1983, or on a later date as determined by an agreement between the department and the tribal council.

AB75-SSA1, s. 2392 Section 2392. 139.76 (1) of the statutes is amended to read:

AB75-SSA1,1283,6 139.76 (1) An 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, for tobacco products, not including moist snuff, of 50 71 percent of the manufacturer's established list price to distributors without diminution by volume or other discounts on domestic products and, for moist snuff, at the rate of $1.31 $1.87 per ounce, and at a proportionate rate for any other quantity or fractional part thereof, of the moist snuff's net weight, as listed by the manufacturer. The tax imposed under this subsection on cigars shall not exceed an amount equal to 50 71 cents for each cigar. On products imported from another country, not including moist snuff, the rate of tax is 50 71 percent 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. The weight-based tax imposed under this subsection on moist snuff does apply to moist snuff that is the inventory of a distributor on January 1, 2008, and for which the tax levied under this subsection, 2005, stats., has been paid.

AB75-SSA1, s. 2394 Section 2394. 139.765 of the statutes is created to read:

AB75-SSA1,1283,14 139.765 Moist snuff inventory tax imposed. (1) On the effective date of any increase in the sum of the rate under s. 139.76 (1), an inventory tax is imposed upon moist snuff held in inventory for sale or resale on which the moist snuff tax has been paid at the prior rate and in the possession of distributors. Any person liable for this tax shall determine the ounces of moist snuff in the person's possession on the effective date of the increase, and by the 30th day after the effective date of the increase the person shall file a return and shall by that date pay the tax due.

AB75-SSA1,1283,17 (2) The moist snuff inventory tax under this section is computed by multiplying the ounces of moist snuff held in inventory for sale by the difference between the prior tax rate and the new tax rate.

AB75-SSA1,1283,21 (3) Sections 71.74 (1), (2), (10), (11), (13) and (14), 71.75 (4) to (7), 71.80 (12), 71.82 (2), 71.83 (2) (b) 3., 71.88 (1) (a) and (2) (a), 71.89, 71.90, 71.91 (1) (a) and (c) and (2) to (7), 71.92, 73.01, 73.015, and 73.0301, as they apply to income and franchise taxes, apply to the tax imposed under this section.

AB75-SSA1,1284,6 (4) Any person who fails to file a moist snuff tax return when due shall pay a late filing fee of $10. A return that is mailed is timely if it is mailed in a properly addressed envelope with postage prepaid, if the envelope is postmarked, or marked or recorded electronically as provided under section 7502 (f) (2) (c) of the Internal Revenue Code, on the due date and if the return is actually received by the department or at the destination that the department prescribes no later than 5 days after the due date. A return that is not mailed is timely if it is received on or before the due date by the department or at the destination that the department prescribes. For purposes of this subsection, "mailed" includes delivery by a delivery service designated under section 7502 (f) of the Internal Revenue Code.

AB75-SSA1,1284,9 (5) If any person does not timely pay the tax imposed under this section, that person is liable for interest at the rate of 1.5 percent per month or fraction of a month from the date the tax is due until the date when the tax is paid.

AB75-SSA1,1284,12 (6) If any person who is liable for the tax under this section files a false or fraudulent return, that person is also liable, in addition to the tax due, for an amount equal to the amount of tax the person evaded or attempted to evade.

AB75-SSA1, s. 2395 Section 2395. 139.78 (1) of the statutes is amended to read:

AB75-SSA1,1284,22 139.78 (1) A tax is imposed upon the use or storage by consumers of tobacco products in this state at the rate, for tobacco products, not including moist snuff, of 50 71 percent of the cost of the tobacco products and, for moist snuff, at the rate of $1.31 $1.87 per ounce, and at a proportionate rate for any other quantity or fractional part thereof, of the moist snuff's net weight, as listed by the manufacturer. The tax imposed under this subsection on cigars shall not exceed an amount equal to 50 71 cents for each cigar. The tax does not apply if the tax imposed by s. 139.76 (1) on the tobacco products has been paid or if the tobacco products are exempt from the tobacco products tax under s. 139.76 (2).

AB75-SSA1, s. 2401 Section 2401. 139.803 (3) of the statutes is amended to read:

AB75-SSA1,1285,3 139.803 (3) The land on which the sale occurred was designated a reservation or trust land on or before January 1, 1983, or on a later date as determined by an agreement between the department and the tribal council.

AB75-SSA1, s. 2406 Section 2406. 145.08 (1) (intro.) of the statutes is amended to read:

AB75-SSA1,1285,9 145.08 (1) (intro.) The department shall fix, by rule, the amount of the establish fees by rule for the examinations, licenses, and registrations specified in this section. The fees specified in this section are not returnable and may not exceed the amounts stated in this section as follows established by the department shall as closely as possible equal the cost of providing the following services:

AB75-SSA1, s. 2407 Section 2407. 145.08 (1) (a) of the statutes is amended to read:

AB75-SSA1,1285,12 145.08 (1) (a) For Administering a master plumber's examination, $50. For each subsequent examination, $30.

AB75-SSA1, s. 2408 Section 2408. 145.08 (1) (b) of the statutes is amended to read:

AB75-SSA1,1285,16 145.08 (1) (b) For Issuing a master plumber's license, $500, and $500 for each renewal of the 4-year license if application is made prior to the date of expiration; after that date an additional fee of $20.

AB75-SSA1, s. 2409 Section 2409. 145.08 (1) (c) of the statutes is amended to read:

AB75-SSA1,1285,19 145.08 (1) (c) For Administering a journeyman plumber's examination, $30. For each subsequent examination, $20.

AB75-SSA1, s. 2410 Section 2410. 145.08 (1) (d) of the statutes is amended to read:

AB75-SSA1,1285,23 145.08 (1) (d) For Issuing a journeyman plumber's license, $180, and $180 for each renewal of the 4-year license if application is made prior to the date of expiration; after that date an additional fee of $10.

AB75-SSA1, s. 2411 Section 2411. 145.08 (1) (e) of the statutes is amended to read:

AB75-SSA1,1286,4 145.08 (1) (e) For Issuing a temporary permit pending examination and issuance of a license for master plumber, $400; for or journeyman $150 and which shall also cover the examination fee prescribed and the license fee for the 4-year period in which issued plumber.

AB75-SSA1, s. 2412 Section 2412. 145.08 (1) (f) of the statutes is amended to read:

AB75-SSA1,1286,7 145.08 (1) (f) For Administering a master plumber's (restricted) examination, $50. For each subsequent examination, $30.