AB100: Bill Text

AB100,1238,5 b. The division may disclose information under subd. 1. a. to the department of industry, labor and job development in accordance with a memorandum of understanding under s. 49.857.

AB100, s. 2922 Section 2922. 138.09 (3) (a) of the statutes is amended to read:

AB100,1238,15 138.09 (3) (a) Upon the filing of such application and the payment of such fee, the division shall investigate the relevant facts, and if. Except as provided in par. (am), if the division shall find that the character and general fitness and the financial responsibility of the applicant, and the members thereof if the applicant is a partnership, limited liability company or association, and the officers and directors thereof if the applicant is a corporation, warrant the belief that the business will be operated in compliance with this section the division shall thereupon issue a license to said applicant to make loans in accordance with the provisions of this section. If the division shall not so find, the division shall deny such application.

AB100, s. 2923 Section 2923. 138.09 (3) (am) of the statutes is created to read:

AB100,1238,18 138.09 (3) (am) The division may not issue a license under this section to an applicant if any of the following applies:

AB100,1238,20 1. The applicant fails to provide the information required under sub. (1m) (b) 1.

AB100,1238,22 2. The department of revenue certifies under s. 73.0301 that the applicant is liable for delinquent taxes.

AB100,1239,2 3. The applicant is delinquent in making court-ordered payments of child or family support, maintenance, birth expenses, medical expenses or other expenses related to the support of a child or former spouse, as provided in a memorandum of understanding entered into under s. 49.857.

AB100, s. 2924 Section 2924. 138.09 (4) of the statutes is renumbered 138.09 (4) (a).

AB100, s. 2925 Section 2925. 138.09 (4) (b) of the statutes is created to read:

AB100,1239,11 138.09 (4) (b) The division shall restrict or suspend a license under this section if, in the case of a licensee who is an individual, the licensee is delinquent in making court-ordered payments of child or family support, maintenance, birth expenses, medical expenses or other expenses related to the support of a child or former spouse, as provided in a memorandum of understanding entered into under s. 49.857. A licensee whose license is restricted or suspended under this paragraph is entitled to a notice and hearing under s. 49.857 but is not entitled to a hearing under par. (a).

AB100, s. 2926 Section 2926. 138.09 (4) (c) of the statutes is created to read:

AB100,1239,17 138.09 (4) (c) The division shall revoke a license under this section if the department of revenue certifies that the licensee is liable for delinquent taxes under s. 73.0301. A licensee whose license is revoked under this paragraph for delinquent taxes is entitled to a hearing under s. 73.0301 (5) (a) but is not entitled to a hearing under par. (a).

AB100, s. 2927 Section 2927. 138.12 (3) (d) of the statutes is created to read:

AB100,1239,20 138.12 (3) (d) 1. An application for a license under this section shall contain the following:

AB100,1239,21 a. If the applicant is an individual, the applicant's social security number.

AB100,1239,23 b. If the applicant is not an individual, the applicant's federal employer identification number.

AB100,1239,25 2. The division may not disclose any information received under subd. 1. to any person except as follows:

AB100,1240,2 a. The division may disclose information under subd. 1. to the department of revenue for the sole purpose of requesting certifications under s. 73.0301.

AB100,1240,5 b. The division may disclose information under subd. 1. a. to the department of industry, labor and job development in accordance with a memorandum of understanding under s. 49.857.

AB100, s. 2928 Section 2928. 138.12 (4) (a) of the statutes is renumbered 138.12 (4) (a) (intro.) and amended to read:

AB100,1240,13 138.12 (4) (a) (intro.) Upon the filing of an application and the payment of the required fees under par. (am) 1., the division shall make an investigation of each applicant and shall issue a license if the division finds the applicant is qualified in accordance with this section. If the division does not so find, the division shall, within 30 days after the division has received the application, notify the applicant and, at the request of the applicant, give the applicant a full hearing., except as follows:

AB100, s. 2929 Section 2929. 138.12 (4) (a) 1. and 2. of the statutes are created to read:

AB100,1240,17 138.12 (4) (a) 1. An applicant whose application is denied under par. (b) 5. is entitled to a hearing under s. 73.0301 (5) (a) but is not entitled to a hearing under this paragraph.

AB100,1240,19 2. An applicant whose application is denied under par. (b) 6. is entitled to notice and a hearing under s. 49.857 but is not entitled to a hearing under this paragraph.

AB100, s. 2930 Section 2930. 138.12 (4) (b) 4. of the statutes is created to read:

AB100,1240,21 138.12 (4) (b) 4. Has provided the information required under sub. (3) (d) 1.

AB100, s. 2931 Section 2931. 138.12 (4) (b) 5. of the statutes is created to read:

AB100,1240,24 138.12 (4) (b) 5. Has not been certified by the department of revenue under s. 73.0301 as being liable for delinquent taxes.

AB100, s. 2932 Section 2932. 138.12 (4) (b) 6. of the statutes is created to read:

AB100,1241,4 138.12 (4) (b) 6. If an individual, is not delinquent in making court-ordered payments of child or family support, maintenance, birth expenses, medical expenses or other expenses related to the support of a child or former spouse, as provided in a memorandum of understanding entered into under s. 49.857.

AB100, s. 2933 Section 2933. 138.12 (5) (a) of the statutes is amended to read:

AB100,1241,8 138.12 (5) (a) The commissioner division may revoke or suspend the license of any insurance premium finance company if the commissioner division finds that any of the following:

AB100,1241,9 1. Any license issued to such company was obtained by fraud,.

AB100,1241,10 2. There was any misrepresentation in the application for the license ,.

AB100,1241,12 3. The holder of such license has otherwise shown himself or herself untrustworthy or incompetent to act as a premium finance company,.

AB100,1241,13 4. Such The company has violated any provision of this section, or.

AB100,1241,17 5. Such The company has been rebating part of the service charge as allowed and permitted herein to any insurance agent or insurance broker or any employe of an insurance agent or insurance broker or to any other person as an inducement to the financing of any insurance policy with the premium finance company.

AB100, s. 2934 Section 2934. 138.12 (5) (am) of the statutes is created to read:

AB100,1241,20 138.12 (5) (am) 1. The division shall deny an application for a license renewal if any of the following applies:

AB100,1241,22 a. The applicant has failed to provide the information required under sub. (3) (d) 1.

AB100,1242,2 b. The department of revenue has certified under s. 73.0301 that the applicant is liable for delinquent taxes under s. 73.0301. An applicant whose renewal application is denied under this subd. 1. b. is entitled to a hearing under s. 73.0301 (5) (a) but is not entitled to a hearing under par. (b).

AB100,1242,9 c. In the case of a licensee who is an individual, the applicant is delinquent in making court-ordered payments of child or family support, maintenance, birth expenses, medical expenses or other expenses related to the support of a child or former spouse, as provided in a memorandum of understanding entered into under s. 49.857. An applicant whose renewal application is denied under this subd. 1. c. is entitled to a notice and hearing under s. 49.857 but is not entitled to a hearing under par. (b).

AB100,1242,17 2. The division shall restrict or suspend the license of any insurance premium finance company if the division finds that, in the case of a licensee who is an individual, the licensee is delinquent in making court-ordered payments of child or family support, maintenance, birth expenses, medical expenses or other expenses related to the support of a child or former spouse, as provided in a memorandum of understanding entered into under s. 49.857. A licensee whose license is restricted or suspended under this subdivision is entitled to a notice and hearing under s. 49.857 but is not entitled to a hearing under par. (b).

AB100,1242,22 3. The division shall revoke the license of any insurance premium finance company if the department of revenue has certified under s. 73.0301 that the licensee is liable for delinquent taxes under s. 73.0301. A licensee whose license is revoked under this subdivision for delinquent taxes is entitled to a hearing under s. 73.0301 (5) (a) but is not entitled to a hearing under par. (b).

AB100, s. 2935 Section 2935. 139.01 (2g) of the statutes is created to read:

AB100,1242,24 139.01 (2g) "Department" means the department of revenue.

AB100, s. 2936 Section 2936. 139.01 (2r) of the statutes is created to read:

AB100,1243,4 139.01 (2r) "File" means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.

AB100, s. 2937 Section 2937. 139.01 (5m) of the statutes is created to read:

AB100,1243,8 139.01 (5m) "Pay" means mail or deliver funds to the department or, if the department prescribes another method of payment or another destination, use that other method or submit to that other destination.

AB100, s. 2938 Section 2938. 139.01 (9m) of the statutes is created to read:

AB100,1243,11 139.01 (9m) "Sign" means write one's signature or, if the department prescribes another method of authenticating, use that other method.

AB100, s. 2939 Section 2939. 139.03 (2x) (a) of the statutes is amended to read:

AB100,1243,21 139.03 (2x) (a) Floor tax imposed. On the date tax rate changes become effective under this section a floor tax is imposed upon every manufacturer, rectifier, wholesaler and retailer who is in possession of any intoxicating liquor held for resale on which the intoxicating liquor tax already has been imposed. The person shall determine the volume of that intoxicating liquor and shall file with the department of revenue a return by the 15th day of the month following the month in which the new tax rate becomes effective a return, together with and shall pay any tax due on it, as determined under par. (b). The department of revenue shall provide the returns required under this subsection.

AB100, s. 2940 Section 2940. 139.03 (2x) (c) of the statutes is amended to read:

AB100,1244,2 139.03 (2x) (c) Administration. 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 (8) (7), 71.92, 73.01 and, 73.015 and 73.0301 apply to the administration of this subsection for the assessment and collection of additional taxes when tax rate changes become effective.

AB100, s. 2941 Section 2941. 139.03 (4) of the statutes is amended to read:

AB100,1244,8 139.03 (4) 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 (8) (7), 71.92, 73.01 and, 73.015 and 73.0301 apply to the administration of this section for the assessment and collection of additional taxes when a tax rate change becomes effective.

AB100, s. 2942 Section 2942. 139.035 of the statutes is renumbered 139.035 (1) and amended to read:

AB100,1244,20 139.035 (1) The department shall negotiate and, if possible, enter into reciprocal agreements with the appropriate officials of other states concerning the shipping of wine to individuals in this state under ss. 125.58 (4) and 125.68 (10) (bm). The purpose of the agreements shall be to permit those shipments while ensuring that the fiscal impact of shipments of wine to individuals in this state from other states, and from this state to individuals in other states, is fair to this state. An agreement under this section subsection may include the provision that this state will tax wine shipped from this state to individuals in another state and the other state will tax wine shipped to individuals in this state. This subsection does not apply after the effective date of this subsection .... [revisor inserts date].

AB100, s. 2943 Section 2943. 139.035 (2) of the statutes is created to read:

AB100,1245,2 139.035 (2) No agreement under sub. (1) may be entered into, renewed, extended or, except as provided in this subsection, modified on or after the effective date of this subsection .... [revisor inserts date]. The department shall negotiate with the appropriate officials of states with which this state has an agreement under sub. (1) and, if possible, withdraw from the agreement.

AB100, s. 2944 Section 2944. 139.05 (1) of the statutes is amended to read:

AB100,1245,6 139.05 (1) The tax imposed in s. 139.02 shall be paid to the department on or before the fifteenth 15th day of the month following the month in which such malt beverages are first sold in this state or shipped into this state.

AB100, s. 2945 Section 2945. 139.05 (2a) of the statutes is amended to read:

AB100,1245,18 139.05 (2a) For the purposes of subs. (1) and (2), the The payments and returns therein referred to shall be considered under subs. (1) and (2) that are mailed are furnished, filed or made on time, and payments therein referred to shall be considered are timely made, if mailed in a properly addressed envelope, with first class postage duly prepaid, which envelope is officially postmarked before midnight on the date prescribed for such furnishing, filing or making of such payment, provided such statement, return or payment is actually received by the secretary of revenue or at the destination that the department prescribes within 5 days of the prescribed date. Payments and returns that are not mailed are timely if they are received on or before the due date by the department or at the destination that the department prescribes.

AB100, s. 2946 Section 2946. 139.05 (4) of the statutes is amended to read:

AB100,1246,5 139.05 (4) In order to ensure the payment of the tax under s. 139.02 together with all interest and penalties thereon, all persons required to make returns and payment of such tax shall first either deposit with the secretary security in the amount, and of a type, determined by the secretary or enter into a surety bond with corporate surety, both bond and surety to be approved by the secretary. The secretary shall require a bond in total amount equal to twice the taxpayer's estimated maximum monthly tax, ascertained in such manner as the secretary deems proper, and the secretary may increase or reduce the amount of the bond, except that the amount of such bond required of any one taxpayer shall not be less than $1,000 nor more than $100,000. These bonds shall be filed with the secretary. The state shall not pay interest on security placed with the secretary.

AB100, s. 2947 Section 2947. 139.05 (7) (b) of the statutes is amended to read:

AB100,1246,17 139.05 (7) (b) Such license shall be issued by the secretary to persons who hold a valid certificate issued under s. 73.03 (50). The application for such license shall be verified and shall contain an agreement on the part of the brewer that the brewer shall observe all laws of this state relating to fermented malt beverages, and such other information and statements as the secretary may require. Any such brewer who has, directly or indirectly, violated any law of this state relating to fermented malt beverages shall not be entitled to such a license. The secretary may require the applicant to furnish and file a bond to be approved by the secretary payable to the state in an amount not less than $1,000 nor more than $5,000 conditioned upon the faithful compliance by the applicant with the undertakings set forth in the application for the license.

AB100, s. 2948 Section 2948. 139.06 (1) (c) of the statutes is amended to read:

AB100,1246,21 139.06 (1) (c) Each person subject to the tax under s. 139.03 shall file an information report prescribed by the secretary on the dates prescribed by the secretary.

AB100, s. 2949 Section 2949. 139.06 (2) (a) and (b) of the statutes are amended to read:

AB100,1247,5 139.06 (2) (a) The taxes on wine containing not in excess of 21% of alcohol by volume shall be paid to and a monthly return filed with the department on or before the 15th of the month following the month in which tax liability is incurred. Tax liability is incurred by the shipper when wine is shipped into the state. In the case of wine produced or bottled within the state and wine imported directly from a foreign country into the state by a Wisconsin permittee or winery licensee, tax liability is incurred by the permittee or winery licensee at the time of first sale within the state.

AB100,1247,12 (b) All persons required to file a return and pay intoxicating liquor taxes shall first provide security in the amount, at the time and of the type required by the department of revenue or enter into a surety bond with a corporate surety to secure payment of the tax with bond and surety to be approved by the department. Such bond shall be twice the department's estimate of the taxpayer's maximum monthly tax liability but shall not be less than $1,000 nor more than $100,000. The bonds shall be filed with the department.

AB100, s. 2950 Section 2950. 139.06 (3) of the statutes is amended to read:

AB100,1247,20 139.06 (3) In shipping intoxicating liquor in bulk for the purpose of bottling or rectifying to a rectifier located within the state, the manufacturer shall securely affix thereto a label or statement, in such form as is prescribed by the secretary, reciting that the shipment is made for the purpose of bottling or rectifying. Each manufacturer making such shipments shall file an information report with the secretary as the secretary prescribes, showing that shows the dates and quantities of shipments and the name and address of each consignee.